Wednesday, July 31, 2019
Initiate Changes in the Corporate Culture of the Business Essay
Currently, to lead in the 21st century organization become more challenges, as a manager in bank leading toward excellent organization needs more changes. There are several management changes that manger need to change its culture. Basically, leadership roles must be upgrade because nowadays as manager they need a lot of thinking and variety of skills such as motivation, drive, honesty, conceptual ability, mastering in technology, lifelong learner and great communicator. As manger also need to show high performance to make sure every staff in bank get inspired to do better in their performance. Before initiate changes, as a manager in this bank need to choose stretch goals to make sure which part should be changes and to identify outstanding practices, process and standards in other successful organization to be adapted in this organization. On the other hand, as a manager need to plan for contingencies, in case some of the new changes cannot be adapted by management in this bank. To be more understand about organization flow and to solve management problems, a manager must planned from Bottom-to-Top which means, manager must know and understand what is problems that their face and asks opinion from lower level manager what needs to be changes. As a manager also must be open minded and able change mind in adaptation to technology changes, because currently this organization practices slow flow management especially first line management which directly dealing with customer. Firstly, avoid customer waiting too long, provide more counter and the counter must be available because having more counter without staff will make customer complaint and they will find other bank that will serve them better than us. At the same time, system numbering must be follow counter correctly without any double customer in one time, because the digital numbering sometimes not work properly and make customer confuse either they have to wait or go to the counter. When comes to serve customer, workers having problem with current machine to calculate oney, so as a manger must find high-technology with high quality machine to make sure the machine can run smoothly without having too many problems. Hire more staff is good to organization because this organization just have few staff to entertain customer service especially in loan process, such as handle loan land, loan ASB (Amanah Saham Berhad), loan house and any related to customer services. In this case, customer will see how fast we can settle their request or problems, because customer cannot wait too long especially working peoples. So, with having more counter and staff it will help reduce number of queue customer. In addition, provide more touch screen computer that contains guideline to fill up any form or option or document needed before proceed with counter, the guideline also includes for first time customer to register with us. The machine must put in every corner of bank to avoid customer queue too long and to reduce cost of workers in customer service department. Besides, number of ATM and cash deposit machine need to increase because of many customers complaint have to wait and queue to long with small number of ATM and cash deposit machine. on the other hand, this bank need to change with using high-technology system in computer such use scanning to identify customer fast and correctly, then use high-technology programming to build up better application system in every ATM machine and cash deposit machine, which customer may do payment any bills, loan, prepaid, transfer to other bank and so on to avoid wasting time at counter provided. Furthermore, the 21st century organization need to show fast adaptation in any technology changes, so with development of internet network, company must make sure website of organization must be safe and protected by high security system to avoid hackers to the company website and databases. After that, the website must be user friendly and up-to-date information, because some of customer hard to understand the instruction and requirements needed through website especially for generation X (40 years and above). Obviously, this organization practices culture of grouping different race, level and department or community. So, as a manager need to plan and change it to break the group and let workers unite together to achieves goals and cooperate each other to success in their carrier. At the same time, rewards staff that has more effort to make company success and achieve organizationââ¬â¢s goals. Such as, appreciate them with put their name in business successful story in magazines, newspaper and website to make heir feel appreciated and worth with all given effort that they have contributed to company. Then, give extra bonus and increased salary for that staffs perform well in jobs given. Quality controlled must be introduced in this organization, because with having more technology, staff, and counter cannot solve management problem without control it time to time. Quality control needed to help management make better decision and continuous improvement in this business. At the same time, attract more customer and shareholder to come and do business with us because of guaranteed quality from this bank. Finally, to expand more business and profit of organization, as a manager must be a great communicator and always think globalize to adapt with our environment and global environment. Such as, to penetrate market in Japan, the organization must learn Japanese language and their culture, so that company may easily adapt with their culture that focus on save the environment.
Tuesday, July 30, 2019
Company Auditing
Group Assignment ââ¬â HBC614B Company Auditing PART 1 THE INTERNATIONAL AUDITING STANDARDS BOARD AND ITS IMPORTANCE TO THE DEVELOPMENT OF AUDITING STANDARDS IN AUSTRALIA AND NEW ZEALAND The International Auditing and Assurance Standards Board (IAASB) is an independent standard setting body within the International Federation of Accountants (IFAC). Established in 1978, originally known as International Auditing Practices Committee (IAPC), it changed its name to IAASB in early 2001 and was then reformed by IFAC in 2003.IAASB puts public interest first and aims to improve the quality and uniformity of practice throughout the world and to strengthen public confidence in the global auditing and assurance profession by facilitating the convergence of international and national standards. IAASB is committed to achieve its objectives through the following works: â⬠¢ Developing Standards ââ¬â establish high quality auditing, review, other assurance, quality control and related ser vices standards, such as International Standards on Auditing (ISAs). Global Acceptance & Convergence ââ¬â promote the acceptance and adoption of IAASB pronouncements throughout the world and support a strong and solid international accountancy profession by coordinating with IFAC member bodies, regional organisations and national standard setters. â⬠¢ Communication ââ¬â encourage debate and present papers on a variety of audit and assurance issues and increase the public image and awareness of the activities of the IAASB. To date, the IAASB has earned increasing recognition for the quality of its standards and the credibility of its standard setting process.This has contributed to the increasing use of its standards worldwide. Over 100 countries are now using or are in the process of adopting ISAs into their national auditing standards. For investors in international capital markets, the quality of audit reports and audit opinions on financial reports are crucial when th ey make decisions about capital allocation. Audits, working within internationally accepted auditing standards, increase the credibility and reliability of the financial information provided in the financial reports.As Australian capital markets are increasingly linked with overseas markets, it is important to have a globally standardised financial reporting framework that is supported by globally accepted auditing standards. The Australian Auditing and Assurance Standards Board (AUASB) made the compliance with IAASB standards easier via a long-standing policy of convergence and harmonisation with ISAs. The AUASB uses ISAs as a base to develop Australian Standards on Auditing (ASA).For any revision and enhancement of ISAs initiated by the IAASB, the AUASB will make appropriate consequential amendments to ASA. The AUASB and IAASB generally issue an exposure draft of a proposed auditing and assurance standard concurrently for consideration by interested parties. In New Zealand, New Ze aland Auditing Standards (AS) and Audit Guidance Statements (AGS) are also based on ISAs and International Auditing Practice Statements (IAPS). The New Zealand auditing authority adopts the IFAC documents and amends them only as necessary to achieve its ââ¬â 1 of 11 ââ¬âGroup Assignment ââ¬â HBC614B Company Auditing objectives. Amendments to the IFAC documents may be made to reflect specific New Zealand legislative requirements or to reflect specific audit practising arrangements within New Zealand. As we can see, for years since IAPC or IAASB was established, it has played a very important role in enhancing and standardizing the quality of auditing and assurance services around the world. ============================= ââ¬â 2 of 11 ââ¬â Group Assignment ââ¬â HBC614B Company Auditing PART 2 CO-REGULATION OF AUDITING PRACTICE IN AUSTRALIAIn most developed countries, including Australia, the auditing regulatory framework is provided, at least to some extent, by government through legislation and government agencies. In the past, however, the auditing profession in Australia was largely self-regulated through the rules and requirements self-imposed by the principal players in the field, i. e. auditing firms and auditing professional bodies. As a result of the Corporate Law Economic Reform Program (CLERP) 9, the Auditing and Assurance Standards Board (AUASB) became a statutory (government) body.Since April 28th 2006, the Australian Auditing Standards (ASAs), which have been released by AUASB for purposes of section 336 of Corporation Act 2001, have Force of Law. The Financial Reporting Council (FRC), a statutory body under the Australian Securities and Investments Commission Act 2001 (ASIC Act), is responsible for providing broad oversight of the process for setting accounting and auditing standards as well as monitoring the effectiveness of auditor independence requirements in Australia.Yet the control and enforcement mechanism of these sta ndards is also supported by the auditing profession represented by two primary professional accounting organisations: CPA Australia and the Institute of Chartered Accountants in Australia (ICAA). Although the membership in these two organizations is voluntarily, it is still a necessary condition to get registration as a Company Auditor or a Liquidator. Some methods of control of quality of the auditing services imposed by these professional organisations include peer reviews, continued professional development and periodical rotation of the auditors.There are also disciplinary procedures in place to encourage improved ethical behaviour and quality of service provided. This particular model of co-existence of government regulation and industry self-regulation in Australia is called ââ¬Ëco-regulationââ¬â¢ of auditing practice. Co-regulation provides ââ¬Ëinteractions that produce pressures for the refinement of regulatory structures in terms of openness, consultation, independ ence and speed of response to urgent accounting problemsââ¬â¢ [Malcolm C. Miller]. ============================= ââ¬â 3 of 11 ââ¬â Group Assignment ââ¬â HBC614B Company Auditing PART 3 QUESTION 6. 3 ââ¬â ASA 315 UNDERSTANDING THE ENTITY AND ITS ENVIRONMENT AND ASSESSING THE RISKS OF MATERIAL MISSTATEMENT ââ¬â HOMECHEF PTY LTD. A first and very important step of the audit process involves the auditor gaining an early understanding and knowledge of the clientââ¬â¢s business. In fact, ASA 315 requires that this step is carried out during the audit planning stage. The auditor must obtain or update their understanding of the clientââ¬â¢s operations and circumstances, including its organisational structure, management policies, the companyââ¬â¢ position in its industry, the economy and its legal obligations.ASA 315 provides extensive guidance on matters related to obtaining an understanding of the entity and its environment, which may be classified into thr ee main categories: (1) Internal control / organisational structure (2) Operational and legal structure (3) Industry and economic conditions An understanding of these three elements helps the auditor assess the clientââ¬â¢s business risk and identify the events, transactions and practices that may have a significant effect on its financial report. This report presents a recent review of the operations and circumstances of one of our clients, HomeChef Pty Ltd. in accordance with the requirements of ASA 315. The main objective was to identify the events and developments at HomeChef which may have a significant bearing on the companyââ¬â¢s business risk and consequently affect our audit. This understanding will help us plan and perform the audit more efficiently and effectively and will ultimately improve the services we provide to our client. HomeChef Pty Ltd has been the market leader in the boutique food and beverage industry for the last two years.The company manufactures, su pplies and retails quality ingredients for use in the home kitchen and small restaurant market. During the review our audit team identified a number of major events/transactions that may have a significant impact on the business and affect our audit process. Below is a brief discussion on each of these events/transactions: 1) New products and services: Recently, HomeChef introduced ââ¬Ëpre-packagedââ¬â¢ meals suitable to be served at a dinner party. Preparation of the ââ¬Ëready to serve mealsââ¬â¢ would require extra steps to produce the final product.This would involve more processing facilities, more staff and more advertising. One potential related business risk might be the increased product liability. There may be extra compliance requirements from the Food Safety Regulators. There could also be risk that the demand has not been accurately estimated. The companyââ¬â¢s capital and current expenditure may increase significantly because of the launch of the new prod uct. This situation tends to increase our audit risk. The auditor, therefore, should carefully consider how this changing operating characteristic may affect his/her auditing process.For example, he/she may need to review some Food Safety Regulation requirements to assess that correct amounts of expenditure is attributed to this particular type of compliance; or refer to some industry literature to get a better understanding of the niche market for this type of product. Reviewing ââ¬â 4 of 11 ââ¬â Group Assignment ââ¬â HBC614B Company Auditing sales figures and sale forecasts may also help to assess to what degree the companyââ¬â¢s business risk may be affected by this new development. 2) New lines of business: HomeChef has recently opened a number of small cafe where customers can sample the s companyââ¬â¢s product range.By doing so, the company is venturing into unfamiliar territory. In addition, the notes of HomeChefââ¬â¢s draft financial report reveal that t he company has entered into agreements for building and developing a new entertainment complex. These events indicate not only changes in the companyââ¬â¢s operational structure, but also those relating to its environment. New opportunities bring new risks. As this is HomeChefââ¬â¢s first venture into a new business area, lack of expertise and experience could be a real concern. The hospitality industry operates quite differently from the food manufacturing.There could be many more competitive forces and regulations in place. This move could change the organisational/operational structure of the company drastically. For example, new divisions may need to be established and the company hierarchy changed. Apart from the potential risks of increased product liability and inaccurate demand estimates, similar to the case of all new products, this could introduce new risks associated with the companyââ¬â¢s internal control. Also, the companyââ¬â¢s potential business risk would increase its inherent risk. In general, this event is likely to increase our audit risk.It is very important that the auditor familiarises him/herself with the companyââ¬â¢s new operational structure, the industry conditions and regulatory environment related to this new line of business. Reviewing the hospitality industry publications and significant industry legislation may assist with basic understanding of how the company business risk is affected by this move. Aggressive marketing and acquisition strategy ââ¬â Rapid growth: Over the last two years HomeChef has acquired a number of smaller competitors and become the market leader in its industry.This is an indication of the companyââ¬â¢s aggressive approach to expansion and growth. In such situations, it is often noticed that a companyââ¬â¢s infrastructure is likely to lag behind in the process. In a hurry to expand, the organisational structure of the company may be changing too fast. There could be staff members with insufficient experience, the IT system may not cope well under the new conditions as new procedures and processes are added in. This significant and rapid expansion of operations could create strain and increase the risk of a breakdown in controls.The auditor needs to discuss with the senior management and gather evidence from the companyââ¬â¢s documents to assess this risk. He/she may need further understanding of the current cycle in the industry, to assess how this ââ¬Ëacquisition spreeââ¬â¢ could affect HomeChefââ¬â¢s business risk, and consequently the audit risk. Reviewing government statistics, trend forecasts, trade journals and financial newspapers may help improve the auditorââ¬â¢s understanding of the industry in general and the business in particular.Changes in key personnel: The departure of a key executive (HomeChefââ¬â¢s finance director), probably with a significant loss of corporate history and experience, may also have an impact on the busine ss. The new finance manager has been with the company for less than a month and may take some time to gain the knowledge and understanding of the business. He may have a different focus or 3) 4) ââ¬â 5 of 11 ââ¬â Group Assignment ââ¬â HBC614B Company Auditing understanding of the companyââ¬â¢s internal control.The auditor should take this factor into account when assessing the risks of misstatements associated with the companyââ¬â¢s financial report which, possibly, has been prepared under the instructions of the new finance director. 5) Newly-established internal audit group: HomeChef started using the service of an internal audit group for the first time this year. Generally, the existence and operation of an internal audit group indicate the commitment and serious consideration given to maintaining high standards of internal control by the management. This would normally reduce the control risk in a business and subsequently reduce the audit risk.In addition, th e external auditor could, to some extent, use the work of an internal auditor, after having gained knowledge of and satisfied with the scope of internal auditing and the audit teamââ¬â¢s technical competence and professional care. However, in this case, as HomeChefââ¬â¢s audit team is new, careful considerations are required if the auditor is to rely on the internal teamââ¬â¢s audit work. Installation of a significant new IT system related to financial reporting: HomeChef switched to a new computer system early this year. The system was installed by a professional computer company and the old and new systems were run parallel for 3 months.Some new functions/modules have been introduced in the new system, including the ability to process stocktake results, account payable invoices and payments at the store level. This event highlighted a major change in one of the companyââ¬â¢s internal control components. It seems that the new system is rather reliable as a systematic te sting plan and an integrity checking process were carried out by the professional computer company and there have been no major problems with the system so far. The use of this new system could potentially decrease the companyââ¬â¢s control risk. The audit strategy could focus on test of control.A proper and systematic testing plan on the new system is recommended, especially on the new modules for stocktake and accounts payable process. Significant amount of non-routine/non-systematic transactions: HomeChefââ¬â¢s draft Income Statement includes an ââ¬Ëextraordinary itemââ¬â¢ of $231 million without any notes or explanations attached to it. The existence of this ââ¬Ëextraordinaryââ¬â¢ loss would certainly have a significant impact on the business and would increase the audit risk considerably. This particular transaction requires a significant amount of attention by the auditor.Enquiries should be made to understand the nature and extent of all relevant details of this transaction. This would help the auditor assess if the transaction is legal, not dismissing the possibility of fraud, or errors, such as transactions recorded without substance, intentional misapplication of accounting policies, mathematical mistakes, oversight or misinterpretation of facts. The auditor should also examine if the valuation and allocation of the amounts have been done correctly. Company records and legal documents will need to be reviewed. An extensive substantive audit approach would be suitable for this particular area of the audit.Debt structure ââ¬â Covenant agreement: Note (e) to the draft Financial Report reveals that a covenant agreement exists between HomeChef and its bank. The bank loans are secured against the companyââ¬â¢s remaining property, plant and equipment. This agreement specifies that the company should maintain a 6) 7) 8) ââ¬â 6 of 11 ââ¬â Group Assignment ââ¬â HBC614B Company Auditing positive net tangible asset ratio and a positive current ratio. Given the large amount at stake, there is a great incentive for the company to falsify, alter and manipulate figures to achieve these positive ratios at any cost.This situation would increase HomeChefââ¬â¢s business risk significantly and consequently increase our audit risk. The audit plan could focus on substantive testing of the accounts related to the current ratio and net asset ratio. The auditor must exercise reasonable care and skill and maintain an attitude of professional scepticism throughout the audit. Based on HomeChefââ¬â¢s financial ratios being adverse and the subsequent difficulty in complying with the terms of loan agreements, the auditor may need to raise a going concern issue.It would be necessary for the auditor to discuss this problem with HomeChefââ¬â¢s management so that appropriate measures could be taken by the company to overcome this situation. As a result of reviewing HomeChefââ¬â¢s operations and environment, includi ng its financial and marketing position, using the precepts of ASA 315, our audit team has been able to update our knowledge of the companyââ¬â¢s situation and assess our audit risk accordingly. This understanding and assessment will direct the development of our strategy and plan for the audit of HomeChef. ============================ ââ¬â 7 of 11 ââ¬â Group Assignment ââ¬â HBC614B Company Auditing PART 4 QUESTION 6. 22 ââ¬â IMPACT OF BUSINESS RISK ASSESSMENT ON AUDIT STRATEGY This report presents a short case study of Weave Limited. The main purpose of the case study is to look at how Business Risk impacts on Audit Risk, and consequently, on Audit Strategy and Plan. Weave Limited is a closely held private company, manufacturing high-quality woollen cloth. It has been in operation for almost 60 years and the CEO of the company is also its major shareholder.Currently, the company is under a great financial stress due to increased competition and falling sales volu me. Three years ago the company was sued for dumping chemical pollutants into the local river. As a result, a settlement was signed with the Environmental Protection Agency providing that Weave construct a water treatment facility within five years. Our Audit Firm has been auditing Weave for the last ten years, and the current year interim audit revealed that there has been virtually no activity in the Water Treatment Facility Construction account in the current financial year.To prepare for this year audit we need to take the following steps: (1) review the companyââ¬â¢s business risk i. e. the risk that Weaveââ¬â¢s business objectives will not be attained due to the above-mentioned pressures and, ultimately, the risk associated with its profitability and survival. (2) assess the implications of the companyââ¬â¢s business risk on our audit risk (3) develop our audit strategy and audit program in response to the assessed risks. In order to assess Weaveââ¬â¢s business ris k, we felt that a PEST analysis would be the most appropriate approach.It involves identifying the political/legal, economic, social and technological influences on an entity. â⬠¢ Environmental Protection Laws may have a heavy toll on the business. Compliance with these Laws (such as building a water treatment facility) may be very expensive, but non-compliance may actually have a suicidal effect on the company. â⬠¢ Economic risk should also be taken into account. Increased competition and limited market for Weaveââ¬â¢s high quality and possibly expensive products could pose a serious threat to the companyââ¬â¢s profitability and ultimately its very survival. Social risk component is also present in this case. The surrounding area is poor and unemployment rate is high. The companyââ¬â¢s management may feel a social pressure to provide employment at any cost. The obligation to build a water treatment facility could be very expensive and resource-consuming. It is not an easy task to estimate or to make provisions for the resources required to meet this obligation. It is even harder to estimate the costs of not meeting this obligation. This adds unusual pressure on the management.Potential incentives could arise for management to understate the companyââ¬â¢s profit/cash flow to use as an excuse in an attempt to avoid fulfilling this particular liability. This situation is likely to increase Weaveââ¬â¢s inherent risks. ââ¬â 8 of 11 ââ¬â Group Assignment ââ¬â HBC614B Company Auditing In assessing the companyââ¬â¢s control risks, certain observations and issues have come to our attention which suggest an unsatisfactory internal control system: â⬠¢ The companyââ¬â¢s CEO is also its major shareholder who seems to be a strong character that has the overriding authority and decision making power. The CEO does not seem to take the compliance with the conditions imposed by the Governmentââ¬â¢s Environmental Protection Agency seriously. He decided to stop work on the water treatment facility as he thought that the State would not fine or close the company down for non-compliance. â⬠¢ The company does not seem to have any risk assessment policies or procedures for dealing with business risk. Based on the above findings, the audit team agreed that Weaveââ¬â¢s business/inherent risks and control risks could be assessed as high.This conclusion has had an impact on our audit strategy and audit plan. As we believe that the control risks are high, an audit strategy of a predominantly substantive approach has been adopted. We do not plan to obtain a thorough understanding of the companyââ¬â¢s internal control or to carry out tests of control. Instead, we plan extensive substantive audit procedures based on a low to medium acceptable level of detection risk (depending whether the assertions under examination are at risk).In response to the high level of inherent risks, we decided to assign more experie nced audit personnel and to conduct the audit with a heightened degree of professional scepticism. As mentioned earlier, an accurate assessment of the extent of liability related to the breach of the environmental laws is not easy to achieve. As the companyââ¬â¢s management does not seem to recognise the seriousness of this risk or to respond to it properly, we decided to engage environmental and technical experts to assist by providing us with legal/environmental opinion and estimates.The engagement of an environmental consultant will be scheduled to happen before the year end audit. Weaveââ¬â¢s increased inherent risk and control risk increase our audit risk. Some assertions in the companyââ¬â¢s financial reports have been identified as the key audit assertions as they tend to be more at risk. These assertions will be examined closely (please refer to the matrix below) and more efforts will be focused on obtaining sufficient and appropriate evidence to test these assertio ns.Financial Acct Liability Acct (provision for water treatment facility) Contingent Liabilties Valuation of the provision Sales Acct (Income Statement Assertions) Completeness all sales recorded Accuracy of recorded sales amounts Correct accounting period cut-off Inherent Risk Control Risk Debtor's confirmation Assertions at risk (Balance Sheet Assertions) Completeness of all liabilities Inherent Risk Engagement of environmental expert/consultant Quotation / project estimations are recorded properly with appropriate amounts Audit Risk Procedures/Evidence 9 of 11 ââ¬â Group Assignment ââ¬â HBC614B Company Auditing To test if the liability account for the water treatment facility contains any material misstatement we will focus on whether the account has included all liabilities as per the environmental specialistââ¬â¢s advice and the amounts are properly estimated and recorded (completeness and valuation). We could do this by seeking confirmation from the environmental sp ecialist and checking estimates/quotations for the project.To support the companyââ¬â¢s claim of ââ¬Ëlow sales volumeââ¬â¢ and ââ¬Ëlow level of cash flowââ¬â¢, we will test if all sales transactions pertaining to the company have been included in the income statement (completeness) and all sales occurred during the current accounting period have been properly recorded with the correct amounts (accuracy and cut-off). Collecting debtorsââ¬â¢ confirmations could be the approach to carry out this test. As our team has audited the company for the last ten years, it is assumed that there must be a certain degree of familiarity and complacency.However, due to the new developments in the companyââ¬â¢ situation, more specifically, higher level of business risk, this yearââ¬â¢s audit strategy and plan have been revised accordingly. Apart from additional audit procedures and probably a larger sample size, our team will need to maintain a higher level of professional sce pticism to make sure that the companyââ¬â¢s accounts contain no material misstatements. It should be noted that had this audit been undertaken in the seventh year after the signing of the settlement with the Governmentââ¬â¢s Environmental Protection Agency, the situation would be different.As the condition of the settlement to build a water treatment facility would have been breached by now, there is an imminent threat of the company being closed down by the government. A ââ¬Ëgoing concernââ¬â¢ assessment at the planning stage (as required by ASA 570) would provide the following going concern problem indications: (1) increased competition and falling sales, (2) noncompliance with statutory requirements, and (3) legal proceedings against the entity. In cases where going concern is related to cash flow or solvency problems, some mitigating factors could be considered (such as sale of assets or additional contributions by owners).However, in this case, it could be judged th at a going concern basis is not appropriate as the business is now subject to closure by government regulation enforcement. We, as the auditors, would need to discuss ways to deal with the problem with the companyââ¬â¢s management. The possible outcomes could range from renegotiating the settlement agreement to making the decision to liquidate. In the latter case, the auditors would have to assess the impact that a forced sale of assets would have on the book values and the classifications of assets.The auditors would also need to assess the amount and classification of liabilities, including any provision for staff termination payments and other closing-down expenses. In any way, if going concern is an issue it should be adequately reflected (disclosed) in the Financial Reports. The Auditorââ¬â¢s Report should also include an ââ¬Ëemphasis of matterââ¬â¢ [ASA701. 09 & ASA570], clearly stating that there is a significant uncertainty regarding a going concern problem. ==== ========================= ââ¬â 10 of 11 ââ¬â Group Assignment ââ¬â HBC614B Company Auditing REFERENCES: 1. 2.Australian Auditing and Assurance Handbook, 2007 Edition, CPA Australia Australian Governmentââ¬â¢s Financial Reporting Council 2005, Australian Governmentââ¬â¢s Financial Reporting Council, viewed 20 May 2008, http://www. frc. gov. au/about 3. Brief History 2008, International Auditing and Assurance Standards Board, IAS Plus, Deloitte, viewed 18 May 2008, http://www. iasplus. com/ifac/iaasb. htm 4. Chris Pearce, Parliamentary Secretary to the Treasury, 22 November 2004, ââ¬Å"The future of governance regulation in Australia, Address to the 21st National Conference of Chartered Secretaries Australiaâ⬠, viewed 19 May 2008, http://www. reasurer. gov. au/DisplayDocs. aspx? doc=speeches/2004/001. htm=005=cjp=20 04=1 5. Gay & Simnett, 2007, ââ¬ËChapter 6 Planning, Knowledge of the Business and Evaluating Business Riskââ¬â¢, Auditing and Assurance Serv ices in Australia, revised edn 3, McGraw-Hill Australia Pty Ltd. 6. International Auditing and Assurance Standards Board 2008, IFAC, viewed 18 May 2008, http://www. ifac. org/IAASB/ 7. James M. Sylph, January 14, 2005, ââ¬Å"Global Convergence ââ¬â Near or Far? â⬠, American Accounting Association Auditing Section 2005 Mid Year Conference
Advanced pathophysiology Essay
If available lab results, I would like to see the resulted complete blood count with differential and complete metabolic profile. Possibly supplying the patient with supplemental oxygen if deemed so by her oximetry and perfusion status review. As such the following would be the initial assessment and treatment: Obtain vital signs: blood pressure, temperature, pulse, respiratory rate with auscultation, as well as pain scale rating Note her capillary refill time and skin color and turgor, especially around lips for color and for turgor Seeing if she has sunken eyes or dry mucous membranes indicative of dehydration. Place a pulse oximeter on her finger for oxygenation levels. Place EKG monitor for heart rate and rhythm analysis. Place IV for obtaining blood works and order stat CBC, CMP, PT/INR/PTT, ABG, CXR, cardiac and liver enzyme profiles. Perform blood glucose monitoring with glucometer for immediate assessment of her diabetic state, is she hypo or hyperglycemic. Review airway for any obstruction as she is dyspneic. While conscious review pain level, duration and site of pain and medical history-hopeful to review current medications, with attention to evaluate current mental status such as orientation to person, time and place. Note that she is in acute distress with disorientation that is progressing to unresponsiveness (Gerontological nursing, 2010). If unresponsive at the time of arrival, the nurse needs to be vigil in looking for clues to how she is experiencing pain by looking for signs such as moaning, agitation, restlessness and facial grimacing. Assess skin is intact with no abscesses or open wounds or sores. Consider value of inserting a urinary catheter. Tools that will be utilized in the assessment of Mrs. Baker may include: Stethoscope- will be used for listening to heart beat to ascertain dysrhythmia above 90 beats/minutes would be indicative of concern and comparing radial/peripheral pulses with baseline of heart apex rate to ascertain if variance exists , auscultation of lungs for clearness of lung fields and respiratory rate should be 16 per minute if she is over 20 breaths/ minute concern for hyperventilation and oxygen delivery and consumption would arise . Tachypnea and dyspnea are noted, oxygen would be applied. blood pressure cuff (sphygmomanometer)- The blood pressure cuff will determine if she is normotensive or hypo-hypertensive, expected range is 120/80 mmHg if below 90 mm hg systolic or 70mm hg diastolic is cause for concern. Glucometer-ascertain rapidly, serum blood glucose level range expected 70 ââ¬â 130 (mg/dL) before meals, and less than 180 mg/dL after meals (as measured by a blood glucose monitor). blood tubes with needle access for blood testing (vacutainers)-to conduct CBC- to monitor white blood cell, red blood cell and platelet counts, CMP- for fluid and electrolyte imbalance, kidney and liver function, ABG-, analysis for acid/base imbalance liver and cardiac enzyme for indication of liver or cardiac impairment as well as blood coagulation profile such as PT/INR/PTT- for elevation in bleeding time . Blood cultures and antibiotic sensitivities for sepsis pulse oximeter-to rapidly measure the oxygenation of her hemoglobin saturation 95 to 99 percent expected. continuous cardiac monitoring via electrocardiogram(EKG)-to examine rhythm and rate-expect normal sinus rhythm and rate 80-100 beats per minute. Thermometer-measure the core temperature which should be 37 c if above 38 c or below 36 c if hypothermic bladder catheterization kit chest x-ray- cardio pulmonary function The benefits of using these tools, as time is critical for an older patient who has multiple organ dysfunction syndrome(MODS), is to have precise and state-of-the-art information to effectively treat the patient. Maintaining and monitoring tissue perfusion would be key goals in her care and I would utilize these tools to evaluate blood pressure and respirations, monitoring pulse and assessing for any cardiac arrhythmias. To evaluate for any underlying respiratory disease, pneumonia, PE, or pulmonary edema a chest x-ray would be advantageous. A bladder catheter would give accurate accounting of urinary output. The patient became unresponsive; her respirations became more labored, so breathing became the main priority while reading the scenario. The patient is unable to verbalize how she is feeling and with her dyspnea it is clear she is in respiratory distress. Evaluating the electrocardiogram would be done to ascertain if there are any dysrhythmias that could be causing the symptoms. I would review the vital signs, is the patient having hypo- hypertension? Review the patientââ¬â¢s pain assessment, is the patient experiencing any pain? I would then review lab results, focusing on abnormal results. The prioritization was done with basis for basic needs first, that of breathing effectively to promote oxygenation then focus of vital sign monitoring that is compatible with sustaining life. I would assess pain in a geriatric patient who is alert by questioning the patient directly, do they have any pain, asking them where the pain is, what is the duration of the pain and when was onset. On a numeric pain scale 0 to 10 what is their level of pain. Are they taking any pain medication at home? In a geriatric patient who is not alert, I would need to assess the patient based on signs such as moaning, agitation, restlessness and facial grimacing. I would manage the pain in a geriatric patient experiencing multisystem failure and showing signs of pain but not alert with caution. The elderly are susceptible to polypharmacy and often have impaired renal function that increases risk or potentiates the medication such as barbiturates. Knowing I have a standing order for acetaminophen and by judgment of the pain with a lot of moaning, restlessness and grimacing, I would elect to give the morphine 0.1mg/kg IM. She cannot take the acetaminophen by mouth as she not responsive, the 0.05 mg/kg Morphine IV will likely obtund the patient with the rapid absorption and likely decrease her blood pressure severely as she is dehydrated. The patientââ¬â¢s pain level would need to be reevaluated approximately 20 minutes after administration for effectiveness and then again in one hour. It is likely with her being unconscious , I would assess by a presence or lack of grimacing, moaning or agitation. I found her to have been relieved of pain when reassessing her I have learned it is very important to recognize the fragility of the elderly related to polypharmacy, agedness of vital organs, key focus on concern of cognitive ability and its role in assessment by nursing. It is likely that the metformin (Glucophage) can have decreased effects when combined with Hydrochlorothiazide (diabetes forum, 2012). The patient recently added lisinopril to her regimen and this in the form of Zestoric has hctz in it as well. It is possible she has had too much hctz and the prescribing physician needs to be alerted. The recommendation for this possible interaction is to monitor blood sugar levels when taking all three of these medications. This is especially important when starting, stopping or changing the dosage of your lisinopril/HCTZ. The collaborative team members pertinent to her care are the emergency room physician for immediate assessment, diagnosis and treatment recommendation, the medical physician involved in her current care, possibly an endocrinologist who is managing her diabetes, a pulmonologist or intensivist who is caring for her current state as a consultant and the radiologist and cardiologist who will review her lab, radiology and EKG results. In the event where her status became unconscious the respiratory therapist and emergency room physician and ER code team responded to facilitate returning her to stable vital signs. It is likely she will need social work involvement and discharge care planning as she will be admitted until the current situation is diagnosed, treated and stabilized. References Gerontological Nursing: Competencies for Care, Second Edition, 2010. http://www.diabetesforums.com/forum/type-2-diabetes/48316-lisinopril-hctz-20-12-a.html accessed November 24, 2012.
Monday, July 29, 2019
Interview a manager Essay Example | Topics and Well Written Essays - 1000 words
Interview a manager - Essay Example The procedural dimension of ethical leadership includes problem-solving and decision-making practice within the circle of ethics. For instance, ethical leadership demands that the leaders, before practicing their decisions, discuss them with parties that are going to be affected by their decisions, so as to make them feel respected. The substantive aspect of ethical leadership includes knowledge, tough standards and guts to pursue ethical directions regardless of opposition. When I asked him if he had faced any ethical conflict in his career, he told me something. Last year, when his company announced vacancies, he was appointed to interview the candidates for selection. Mr. Harrison was obese. He selected him on the seat of disabled persons. Title I of Americans with Disabilities Act of 1990 states that all employers, who have at least fifteen employees working under them, must give equal chances of employment to qualified disabled persons (U.S. Department of Justice 2005). When he discussed the matter with the managing director, he said that an obese person was in no way a disabled person. He stated Carrier (2000) who affirmed that ââ¬Å"although courts initially were reluctant to recognize obesity as a qualifying disability for purposes of ADA protection, courts are increasingly willing to consider obesity as a disability giving plaintiffs status to raise ADA claims.â⬠Finally, Harrison was selected. To my question about employee development, he answered that he totally believed in the concept. According to him, flourishing employee development programs and strategies guarantee improved employeesââ¬â¢ performance, which leads to higher productivity and overall organizational success in the competitive market. Employee development leads to employee motivation and job satisfaction. A growth-oriented workplace culture works on improving small occurrences so that
Sunday, July 28, 2019
Social Policy and Welfare Essay Example | Topics and Well Written Essays - 3250 words
Social Policy and Welfare - Essay Example According to the report findings Welfare usually comes in the form of financial assistance through subsidies and vouchers issued by governmental and non-governmental organizations. Funding can come directly from institutions or be paid for by members through a salary deduction scheme to be returned at a premium and in stages. Some aspects of welfare can be universal like health coverage in the NHS in the UK while some can be residual targeting only specific sectors such as the unemployed, people of old age and veterans.This discussion declares thatà Welfare provision is designed to target two key aspects of society: the family and the labor market. The underlying reason behind the importance given to the family is that it is considered to be the most important and powerful welfare provider. Families provide ââ¬Ëemotional supportââ¬â¢ and virtually free care which no other external state can provide. Health of family is less likely to be compromised with the presence of a dedi cated overseer thus minimizing the need for health coverage. Public support of the family can then be a crucial factor in ensuring that people have peace of mind and are enjoying the company of their family.à Intervention in the labour market through regulation is the bane of free-market believers but it has long been recognized. Labour market intervention schemes are usually designed to protect people from market fluctuations. This guarantees them from arbitrary termination, working conditions and compensations.
Saturday, July 27, 2019
Narrative Essay Example | Topics and Well Written Essays - 250 words
Narrative - Essay Example The group involved in the Creek War was composed of different branches of Indian stock namely Creeks or Muscogees proper of the Upper Creeks, the Hitchitees of the Lower Creeks, the Alibamos and Coshattees of the Alabama River, and the western branch Choctaws and Chickasaws (19-21). There are different causes of the war. One of the said causes is the different factions of invaders such as Spanish, English and French explorers (25). Prior to the war, settlers and the Indian inhabitants were having territorial issues but because of different forms of agreements coexistence for a period of time had been possible. Few years before the war though, there had been indications of difficulties and tensions with the relationship between the foreign settlers and the locals. Based on the increasing number of settlers as compared to the native population, the war was believed to be ââ¬Å"a war upon the whitesâ⬠but as more evidences had been gathered it had been concluded that the Creek War, though negative was considered as a ââ¬Å"method to exterminateâ⬠the Indians of the locality
Friday, July 26, 2019
Education. Business degree Research Paper Example | Topics and Well Written Essays - 2500 words
Education. Business degree - Research Paper Example Furthermore, the primary goal of education is to enable one make wise decisions through facilitating and boosting the reasoning of an individual. Moreover, in the current dynamic world education has been used as a tool of earning a living. On a similar theme, education has enabled individuals to specialise in the various diverse fields available in the market for example individuals who specialise in medicine are able to treat people and in turn have been able to earn revenue that serves to improve the living standards. On the other hand, another essential goal that education is purposed to serve is to improve the lives of individuals. Apparently, education has been able to facilitate further research in various fields for instance agriculture which has consequently, led to increase in food production while simultaneously observing quality standards of the yields. On that note, in the field of business education has served to improve the quality of service delivery through the innova tion of machines which improve the efficiency of the work. Furthermore, through education we are able to acknowledge the various business strategies and evaluate on the most appropriate one to employ in the various diverse businesses having different requirements. Moreover, education has also provided a means in which business structures can be comprehensively studied in a bid to expand the various business activities that exist in this dynamic world that is characterised with rapidly changing environment. However, in this paper we focus mainly on the higher education in the field of business. In addition to that, we are going to highlight some of the ways one can acquire a business degree, its advantages and its application to the current business endeavours. First and foremost, a business degree can acquire in a number of ways depending on the specific user needs. On a similar theme, the choice of the manner of study may vary with a number of factors, for instance the issue of geo graphical location of the individual with respect to the institution of learning. On that note, individuals who live far from the educational institution may consider studying online as way of acquiring a business degree. In addition to that, individuals who use this form of studying employ the use of computers; internet to acquire the required educational material for example books and other relevant literature and study online. On the contrary, another important factor that influences the manner in which one can acquire a business degree is the occupation of an individual. Apparently, individuals who have hectic schedules during the day may consider part time schooling as opposed full time since it may not interfere with the daily activities of an individual. In addition to that, this mode of studying entails evening classes and may take a longer period to acquire a business degree as compared to the full time mode of studying since in full time studying, an individual is subjecte d to longer studying hours as compared to the part time mode who may at time study during the weekends only. On the contrary, the duration of acquiring a business degree may vary depending on a number of factors for instance the mode of study of an individual. On the same note, individuals who use the full time mode of study may take a minimum of three years to attain a business degree. In addition to that, individuals who use the part time mode of studying may require a minimum of four to five years in order to achieve this important business degree. However, individuals using this form of studying may in other cases take longer to acquire this degree since some may decide to defer their studies in a bid to
Thursday, July 25, 2019
Happiness Assignment Example | Topics and Well Written Essays - 250 words
Happiness - Assignment Example Travelling allows me to do all this alongside giving me mental peace, which I require every now and then to regain my sanity. My earliest memories of happiness stretch back to the time when I was a small kid. What I cherish most about that time was how I used to visit my extended family and friends and how doing so used to bring about a smile on my face. I still remember the time when I once went out for a picnic with my extended family when I was six years old, and back then I thought that life couldnââ¬â¢t have been any better than this. If I look at whatââ¬â¢s missing in my life according to the balance wheel, then that would have to be absence of a good financial condition. What I feel my problem is that I usually spend way more than what I have and end up worrying about how I would deal with my future financial needs. I feel I should work on controlling my spending habits so that I lead a happy, peaceful and stress less
Wednesday, July 24, 2019
Electronic Commerce Undefined Essay Example | Topics and Well Written Essays - 1000 words
Electronic Commerce Undefined - Essay Example That is, for a contract to exist there should be an offer made by the offeror and this should be accepted by the offeree and this amounts to an acceptance. This acceptance must be communicated to the offeror and a contract might be concluded when the offeree receives the acceptance. Once again, it should be noted that these transactions are conducted through an electronic portal and are facilitated through the use of emails. This is called the receipt rule and is the general rule. Because of the different and new nature of e-commerce, the described rule above is not applicable to traditional contracts created and facilitated through the post. Traditionally, for these types of contracts the postal rule applies. As opposed to the general law practice in the e-commerce world, the postal rule provides that an acceptance is active and a contract is concluded from the moment the offeree drops the acceptance in the letter box. This is applied even if the acceptance letter is delayed or failed to reach the other party. The postal rule is held to apply only to acceptances in the case of Adams v Lindsell (book). Even if some rules are already practiced in the e-commerce, there are still disputes which tackle the applicability of the receipt rule and the possible usage of the postal rule. Considering the almost similar nature of posts and emails, there have been suggestions and arguments supporting the usage of the postal rule to internet transactions. In line with this, this essay aims to give an analysis on the applicability of postal rule to e-commerce. In so doing, the essay will limit itself to consider the issue of whether the postal rule should extend to contracts created by electronic communications. To give light to the situation, it is extremely necessary to explore the rationale behind the creation of the postal rule. In contract law, as mentioned above, the general rule is that acceptance must be communicated to the offeror in order to conclude a contract. This has been illustrated by Lord Denning in the case of Entores Ltd v Miles Far East Corp: "Suppose, for instance, that I shout an offer to a man across a river ... but I do not hear his reply because it is drowned by an aircraft flying overhead. There is no contract at that moment. If he wishes to make a contract, he must wait until the aircraft is gone and then shout back his acceptance so that I can hear what he says." However, the exception to this rule emerged in 1918 with the creation of the postal rule. It should be noted that back in those days, the main method of communication is the post. This method is extremely slow and delays were very common. One of the main reasons for the existence of the rule is to ensure certainty in contract formation. One might argue that if the postal service did not carry much importance in those days then the creation of the postal rule would have been insignificant. Since delay is a common feature of the postal service, this meant that if the receipt rule applied, the offeree would not know if his acceptance is received, i.e. whether a binding contract is created. One alternative to the postal rule might
Human perception on gambling and investing (online sports betting and Essay
Human perception on gambling and investing (online sports betting and day trading) - Essay Example ---------- has contributed greatly to making me the person that I am today. I express my sincere gratitude to my supervisor, ------------ whose guidance and wisdom helped me to give a coherent shape to my material, and remain confident and optimistic throughout the entire process. His ability to incessantly identify the lacunae in my writing, served to challenge my thinking; his critical passion and intellectual humor encouraged me to keep pushing myself to the limits of my ability. If it were not for his positive attitude and encouragement, this dissertation would not have been completed. I would like to thank --------------- for her creative drive and immense generosity, and the support and trust that she had reposed in me throughout the years spent at -------, and for all the practical advice and thoughts, and for all the time that she had spent on talking and discussing various subjects with me. In addition, I would like to specifically thank the----------------- and his colleagues for their support, for the time spent on discussing my subject and area of interest, for all the advice and directions given in order to sharpen my ideas and construct my dissertation topic, and also for their unreserved sharing of knowledge with me. I have profited greatly from ----------, who helped me to develop my ideas at the initial stage of the ------ program. I was lucky to have met him at the beginning of the ---------- studies while I was still struggling with my first drafts forms. He was able to understand, much before I could, as to the objective of my thesis and what I was attempting to convey. He gave me the courage and inspiration, and also taught me to love the research and writing process. I am especially grateful to ----------------- ., first, for the impetus that she imparted to me, in order to take up the program and secondly for always
Tuesday, July 23, 2019
International competition and risk management of Ultra Electronics Essay
International competition and risk management of Ultra Electronics Holdings - Essay Example To a large extent therefore, a company that wants to compete effectively must be in a position to identify what customer needs are, how other competitors are meeting up with these needs, and devising strategies to counteract the provisions being made by their competitors. This way, we say a competitive advantage has been created (David & Desheng, 2008). But what is more interesting is the fact that as companies try to create competitive urge over their competitors, a not too pleasant situation with risk sets in, creating the need to management the risks alongside the creation of competitive advantage. In this paper therefore, how Debenhams Plc undertakes international competition and manage risk are critically discussed. Company description Listed on the London Stock Exchange and a member of the FTSE 250 Index, the eighteenth century founded Debenhams plc now has over 172 locations across the UK, Denmark and Ireland (Fredriksson and Patrik, 2009). The company operates mainly as a ret ail chain with a departmental store outlook in the United Kingdom. There are also a number of area monopoly stores in other countries, making Debenhams a trading international company faced with the task and need to engage in international competition. Stores in UK, Ireland and Denmark serve as the major market segments for the company. Some of its international franchise however includes 68 stores that are operated under license in as any as 25 countries. This means that for each of the countries, the company establishes its market presence firmly there by having 2 to 3 operating stores (Biasi, 2011). in the next 5 years, the company has plans of increasing its international franchise stores to 150 so that it can be a more vibrant competitor and have an increased market share as it currently lags behind some key competitors whose major competitive advantage is in their market visibility (Chapman, 1996). Debenhams plc is mainly engaged in the departmental stores industry, trading in products such as shoes, accessories, fashion clothing, cosmetics, electrical, gifts, home furniture, electronics, and toys. With an employee strength of 29,000 as of the close of 2012, the managed to raise revenue of ?2,229.8 million in the same year period, out of which ?125.3 million was their net income with operating income of ?158.3 million (Biasi, 2011). Latest market reports indicated an average of 0.45% growth rate over the last 6 months, but not being strong enough to equal market share growth rate for the same period last year (Davis, Eppen and Mattsson, 2004). For example, as of November 2013, the companyââ¬â¢s price in GBX was 93.40 with 1.72m shares traded representing a beta of 1.5. This value is however a declining growth for the company as the share traded in 1 year represents a change of as many as 20.10%. As a departmental store, the company is not directly involved in manufacturing but in retailing. To this end, it does not deal with suppliers who are directly into raw materials but engages in outsourcing of finished products in the areas of products that it trades in as has been stated above. Financial Performance Profitability Performance Financially, the performance of the company over the past five years can be said to have been a mixed one. This is because there has often been rises in revenue and growth at some point in time, and at other times, falls in revenue and g
Monday, July 22, 2019
Maxims and Sayings, Herakleitos Essay Example for Free
Maxims and Sayings, Herakleitos Essay The ââ¬Å"Unity of Oppositesâ⬠is a very interesting piece. The concept of opposites and the balance that lies within all is the main idea. By placing these values and definitions as one in the same Herakleitos goes a step further. Although he only discusses a limited number of things and their opposites, this theory can go beyond and be forever limitless in the categorizing of opposites. It sheds light to the idea of balance and good and bad, heaven and hell, life and death. All things in this universe have an opposite and that which is living is also death and here within lies the harmony of absolute knowledge. In a way I believe Herekleitos is seeking wisdom by defining mans belief in religion and themselves. As so stated in his final verse ââ¬Å"I inquired of myselfâ⬠. One excerpt from the maxim stating, ââ¬Å" War is father of all and king of all; and some he made gods and some men, some slaves and some free.â⬠, shows a strong belief in warfare and accurately depicts the Mycenaean culture of the warrior class. This culture took great pride in their belief of war and strength in pillaging. They lived by the idea that to survive one must attack before being attacked. Just as in the saying by Herakleitos, ââ¬Å"The name of the bow is life, but its work is death.â⬠, a belief for warfare and weaponry is shown. By giving life itself to the object of the bow, the Mycenaean culture can be defined as a war mongering culture. This theory is clearly defined as well in the art piece known as ââ¬Å"The Warrior Vaseâ⬠. By depicting ancient warriors on this vase, the Mycenaean culture shows that even on a home based piece of pottery, one is reminded of the true value of warfare and strength. The men portrayed on this vase also show a high level of weaponry and defense for an ancient culture with minimal contact with Egyptians and well before roman times.
Sunday, July 21, 2019
Audi Marketing Mix Analysis
Audi Marketing Mix Analysis The Audi history begins with a man called August Horch, and in 1899, he established the Company HORCH CO. He invented his first car in 1901. But in 1909 Mr. Horch leaves his company and founded another company called Audi. Audi is the Latin translation for Horch and he took that name. In 1910, the brand AUDI Automobilwerke GmbH was registered. In 1931, the AUTO UNION was founded some members were DKW, HORCH, WANDERER and AUDI. Moreover, the new companies insignia to show the union of the four companies was the now familiar 4 rings, that what still used by Audi today. After the 2nd world war, there were again many cars produced, the most important for them were the DKW Munga, a four-wheel jeep with 3-cylinder 2-stroke engine. Invented in 1956 for the German military, there have produced 250 cars for testing purposes. And these cars made a trip around the world and drove more than 240 000 km also without major problems. This was the beginning of the later concept called Quattro and it had nearly 57 000 Mungaswere built until 1968. In the following years, they have many different engine- and car types were invented and produced in large amounts. There also improving, rallying and testing the first real ur-quattro with the new coupe body was build in 1980. And the power has been raised to 200hp in the testing time, and most of the other car producer did with a 2.2l engine. Audi, the core brand that the Audi has been focusing by the Audi Group in adopting its Strategy 2020 on the challenges of the future. The mission We delight customers worldwide was explored in greater depth during 2011 where the strategy took on firmer contours. Heightened environmental awareness, growing uncertainty about the future availability of fossil fuels and increasing urbanization are the results of giving more weight to new issues that have emerged. The Mission of this company is We delight customers worldwide. The Audi brands products are famous of the brand values sportiness, modernism and sophistication. The brand with the four rings aims to suggest customer delight in many other ways and thus can lead to building technologically advanced vehicles. The mission statement which is We delight customers worldwide plays a main role on the path to becoming the leading first-class brand. The Audi brand has well-defined its understanding of customer delight in greater detail in the following four areas of action. That are We define innovation, We create experiences , We live responsibility and We shape Audi. In this company there have three objectives. First is to create impact and drive awareness of Audi Q5 launch. Second is demonstrating Audis core value proposition of Progressive Performance. And then last is communicate Audis prestige offering. Those three objectives is what Audi company execution in this few years. On the other hand, in this few year the Audi Companys target market are predominantly males between 40-50 years old, married with a household income between $137K $265K. And women who are a key influencer in the purchase process of the Q5. Chapter 2: Analysis of Marketing Mix Strategies 2.1 PRODUCT STRATEGIES 2.1.1 Product Classification Audi car are known as the wants or desires that less frequently bought by the consumer so Audi car is classified as luxury product in the category of consumer product. Consumer product is defined as the products and services bought by final consumers for personal consumption. Audi car is known as one of the well-known car that less frequently bought by the consumers due to the price is expensive which is within the range of RM 179,900 to RM 1250,000. Therefore, consumers will do a survey and planning before they actually want to buy it. Wisely consumers will collect a lot of information that relevant to Audi and do price comparison with other car in the market with their main competitors which are BMW and Mercedes-Benz. Furthermore, Audi car is also selling in high price that seldom consumed by the consumers. It is a branded product that having mass advertisement in magazines, television and personal selling by reseller and producer in order to convince consumers to buy it and remind the consumer about their product in the market. Branding Branding plays an important role in identifying the seller and buyers of Audi. It differentiates them from their competitors. Audi is design with four interlinked rings that represent one of Germanys oldest automobile manufacturers. The first ring from the left represents Audi, the second represents DKW, third is Horch, and the last ring is Wanderer.Ãâà Its similarity to the Olympic rings caused the International Olympic Committee to indict Audi in International Trademark Court in 1995. In addition, this is a simple logo and made a lot of people to recognize and remember. With the current type of branding, it had brought the product identification to the consumers with its unique design. This will not only ease the consumers to differentiate their product but also help to segment markets. In addition, it also symbolized the inseparable unity of the four founder-companies which are Audi, DKW, Horch and Wanderer. Each of the four companies was allocated a specific market segment within their group. DKW was responsibility for motorcycles and small cars. Wanderer built midsize cars and Audi manufactured cars in the sumptuous midsize class. Horch produced deluxe top-of-the-range automobiles. Besides, it provides product quality and consistency as the consumers know that they will get the same benefit, feature and quality each time they bought the Audi product. Labeling Labeling are using in describing several things of the product. Audi car will offer an instruction book for every buyer. This instruction book encompasses the information of the brand, details about the car, and instruction in how to use and control the car. Packaging Almost all of the products in the market needed packaging. Packaging is essential in term to market the brand and protect the products to ensure the product is safety. Audi car usually covers the seating of new car with plastic to prevent dust will stain the cushion. Furthermore, a protective film will cover on the scene of indicator. This is to prevent the scene to be scratched. Thus, this can protect the product safety. Product Support Services Product support services are to enhance customer service and satisfaction by assess the value of current services and obtain idea for adding new services to delight the customers. For a new or potential customer, Audi will offer free test drive for them. This is to make sure the customer satisfy with their product. They also provide after-sale services included 2 years warranty and 6 months of installment completely free after customer purchase the car to make sure the customer not just satisfy and also happy when use their product because their product performance is greater than the consumer expectation. There are many Service Centers of Audi Company in Malaysia such as Audi Centre Glenmarie, Audi Juru, Audi Johor Bahruand so on. These services will add up the customers satisfaction with the brand of Audi and increase in brand positioning. 2.1.2 Major brand strategy decision Brand Positioning The Audi slogan is VorsprungdurchTechnik, which means the Progress through Technology. Audi is using the German language tagline as many other country used it such as European countries and United Kingdom. Recently, Audi had updated the slogan into Truth in Engineering. Audi is place in the product benefit because Audi automobiles want to provide the most authentic, truthful driving experience in the luxury segment through their slogan. Brand Name Selection The company name is based on the surname of the founder August Horch, the name itself an English similar with the English word hark, meaning listen.Audi is known as the good brand name selection because it can translate easily into foreign languages and distinctive from other brands. The brand name also easy to pronounce, recognize and remember in the world. Brand Sponsorship Audi is consider as manufacturers brands that also call national brands in the brand sponsorship. This is because Audi sell their output under their own manufacturers brand names. For example, the spare parts of all the Audi car can obtain it from German Motors in Petaling Jaya, Malaysia. Brand Development We consider Audi company is using line extension strategy which means existing product and brand for the brand development. Line extension occur when a company introduced additional product in a given product category under the same brand name into the new forms, colours, sizes, ingredients, or flavour of an existing product category. For example, existing Audi S1 is upgrade to Audi S2 and Audi S3 which have a better and advanced performance. Audi S3 thats been tuned by TS Racing. This race car that not only packs an aerodynamic kit, but it was tuned specifically for racing purposes. The kit includes a front splitter, modified bumpers, a rear diffuser, extended wheel arches, and a roof-mounted scoop. 2.2 PRICING STRATEGY Narrowly, price is the amount of money charged for a product or service. Broadly, price is the sum of all the values that consumers exchange for the benefits of having or using the product or service. 2.2.1 Factors affecting pricing decisions Audi is using cost- based pricing method. Audi added a standard makeup to the cost of the product. It is a simplify pricing, which is based on the cost. It is also fairer to both sellers and buyers as the price set is reasonable. Audi is under oligopolistic competition but not monopolistic competition because there are only few companies those producing automobiles such as Mercedes Benz, Porsche, and BMW in Germany. Audi car is a differentiated product. Customers can easily differentiate Audi from the other brands. This is because of the unique logo of Audi which in four rings. The high quality products produced by Audi have developed a very clear image of technology in the minds of their target customers. Besides, Oligopolistic competition market has high barriers to entry. Therefore, Audi is able to earn economic profit in both short run and long run. Audi is price maker which has the power to set its own price. However, it has to be aware of the actions of the others because it is mutual interdependence. Audi shapes its policies with an eye to the policies of the competitors such as Mercedes Benz and BMW. Audi has to observe the actions of them from time to time because the actions of Audis competitors wil l affect Audis profit. Audi spends a large amount of money in advertising to convince customers. 2.2.2 New Product pricing strategies Audi practised market penetration pricing when the new product was introduced in the market. Market penetration pricing is a quick- entry price strategy that assumes low price will gain high sales volume which will result in lowering costs. It set a low initial price which is lower than the eventual market price in order for the brand to penetrate the market quickly and deeply. By using this method, Audi expect to attract a large number of buyers quickly to the new brand as the product demand is highly price elastic. It also assumed that the lowers price will win market share. Once the marker share is gained, the price of Audi will be raised. 2.2.3 Product Mix Pricing Strategies Product line pricing is a pricing strategy used to sell different products in the same product range at different prices based on features or benefits. In another words, it is when a company must decide the price differences between the upgrade of the product or service. Audi has different type of model of car.The purpose of using these strategies is to maximize the profit of the company. For example, there is a huge range price different between Audi S3 and Audi TT. 2.2.4 Price Adjustment Strategies Discount and allowance pricing reduces the product prices to reward customers responses. Discount can be classified in to cash, quantity, functional and seasonal whereas allowances can be divided into trade-in and also promotional. For example, the Audi buyers can get the spare part from Germany Motor located in Petaling Jaya that comes with rebates and warranties. Dynamic pricing is known as time-based pricing or third-degree price discrimination. It occurs when consumers are divided into two or more groups with separate demand curves, and different prices are charged to each group. When done successfully, price discrimination practices like this enables the firm to capture more consumer surplus and thus, increase the profit of a firm. Dynamic pricing adjust the prices continually to meet the characteristics and needs of individual customers and situations. Wide range of goods would be priced according to what the market will bear. If the demands of Audi car increase, the price of it will decrease, vice versa. The location pricing has a different price for different location or sitting arrangement. Audi car will be priced higher in Malaysia due to the location and high government import taxes. 2.3 PLACE STRATEGY 2.3.1 Market Channels/ Distribution Channels Market distribution channel is a system of market institutions that enhances the physical flow of goods and services, along with ownership title, from producer to consumer or business user. Audi is promoting their products by using indirect sales marketing channel. Audi is performing as producer only so it needs other channels like retailers and wholesalers in order to facilitate the exchange process by cutting down the number of contacts necessary. The intermediaries will also help Audi to promote their products to the final consumers with the help of intermediary, Audi manage to focus on produce innovative products rather than busy on promoting their products. 2.3.2 Retailing/ Wholesaling Among the sales channel, Audi is using wholesaler channel to promote their products to the consumers. Wholesaling is known as all activities involved in selling goods and services to those buying for resale or business use. Since Audi is the company that involve in manufacturing products only, so it needs to undergo wholesaling process to promote their products by using developing and spreading persuasive communications. Therefore, Audi has form a strong wholesaling base to promote to the final customers and it need to grasp the real issues facing the wholesalers in order to implement the appropriate growth measures. With the strong wholesaler channel, Audi will able to focus on their innovation for products to keep competing in such high competitive market since this market is known as oligopolistic competition. 2.4 PROMOTION STRATEGIES Audi Company is playing its role very well in the marketing promotional activities through the concept of integrated marketing communications. Audi Company is using a multifaceted promotion mix as its tools to increase the sales of its car and also achieve a higher performance. Those promotional activities of Audi Company are trying their best to attract consumers attention and to make communication with them in order to reach them in a coordinated manner through integrated marketing communication. 2.4.1 Direct Marketing One of the elements in Audi Companys integrated promotional mix is direct marketing. It is offering a very special surrounding for its consumers to make them feeling good in all the way of purchasing their new expectative cars. After stepped in the Customer Center, consumers will be welcomed by Audi Companys staffs and they will consult with the consumer to plan their schedule for the day according to the objective they want to do. The schedule will be included a highlight activities, factory tour. The tour guide will show them how to produce the Audi Cars by using advance technology and accuracy workmanship way. Another highlight activity is visit to Audi shop and Audi museum shop. Audi shop stocks top-quality branded goods and up market lifestyle articles. In the Audi museum shop you are able to browse all the attractive tradition collection and a range of model historical cars are stored in it. At the end of the day that is the moment of the consumers to pick up their new car. 2.4.2 Sales Promotion There is a sales promotion conducted by Audi Company is called as Happy Anniversary and Happy Oktoberfest. This program is available for all the range of the Audi owners. To let more consumers join for this program, Audi Company has provided all the styles, sophistication and performance of its cars in the exceptional prices. Furthermore, consumers also able to test-drive an Audi of their choice to discover which Audi are suitable for them. 2.4.3 Public Relations Public relations refer to a firms communications and relationships with all types of its customers, such as publics. A very good news which is bring from Audi Company is that Audi will organizes the INI and HIN events, which serve as an education forum for everyone. And the INI.JUGEND.KOLLEG and the HIN.JUGEND.KOLLEG is just focus on the youth which are talented and interested in the promotion of technologies. During the series of the events, those participants will gain an opportunity to discuss and obtain some information about the current social and technical topics. A clear and accessible of the knowledge will be brought by a team of well-known speakers from Audi partner universities. With it, Audi Company is able to get more employed with young talent. At the same times, it can gain a good image from its customers and stronger its Brand Name throughout the country or the world. 2.4.4 Product Placement Another promotional mix element using by Audi Company is product placement. It is a non-personal selling marketing strategy. This approach is not only a lower cost-spending but also a very efficient way to gain more patron exposure to the users. Recently, Audi Company is using this approach by launching a free iPhone game which is called A4 Driving Challenge 2.0. By choosing iPhone to expend Audi Companys customer flows as iPhone has gain a high performance of sales in the market segmentations from upper-upper to upper-lower. Audi Company is just a newest brand in using this non-traditional selling method in order to extend sales and to draw in more future clients as well. 2.4.5 Official Web Site On the other hand, it is a new trend that all companies will use advance technology to connect with their existing or incoming customers like social wed site or their own official web site. Same as other company does, Audi Company also having their own official web site which is http://www.audi.com/com/brand/en.html. By browsing their pages, customers are able to obtain latest information, latest improvement and whether there is any latest new product is introduced into market. If consumers are wish to buy a new Audi, there is a fast and convenient way to check in the website, it has uploaded a list of details for all types of the Audi. Chapter 3: Analysis of Market Opportunities 3.1 Technological Opportunities One such opportunity in the future was the concept of a hybrid car that was first introduced in the 90s by Toyota. It would be a great technological opportunity for Audi to explore this as it would be perceived as a core segment of the automotive market of the future. The meaning of hybrid car, as quoted by Jeffrey Orloff (2007), is a vehicle that uses an on-board rechargeable energy storage system (RESS) and a fuel based power source for vehicle propulsion. These vehicles useless fuel than their counterparts and produce fewer emissions. Hybrid vehicles recharge their batteries by capturing kinetic energy through regenerative braking. Some hybrids use the combustion engine to generate electricity by spinning a generator to either recharge the battery or directly feed power to an electric motor that drives the vehicle. This takes place when cruising or in other situations where just light thrust is needed.Besides technology, several other environmental factors will also be discussed o n how it presented such an opportunity for Audi AG and on how Audi could affect those environment. Although there is now in existence of many hybrid cars that are successful like Prius or Tesla, but none has dared to produce an elite and luxurious hybrid car which is currently being developed by Audi AG. Such an innovation could help Audi to dominate the automotive market for the next 25 years as quoted by the company because it would give them a great competitive edge. So far, Audi has developed 3 hybrid concept car which are Audi e-tron, Audi e-tronSpyder and Audi A8 Hybrid. Each of those cars are being researched independently in several workshops that follows on the new hybrid technologies like full hybrid, plug-in hybrid and parallel hybrid respectively. Besides, Audi also monitors all other innovation for a competitive advantage for example new alternative fuels called cellulosic ethanol for the hybrids or even Quattro drive system in correspondent to hybrid technology. With all technology combined and utilized with maximum effectiveness, it helps Audi to address not only th e social concerns but also the economic concerns in the market environment. Focusing on Audi, their hybrid concept cars in the future market is able rival all luxurious sports car and luxury cars existed in the market now.Audi will embrace this opportunity and continue to advance in it technologically by making better hybrid cars and would eventually help pave the way for a more advanced environmentally friendly technology. As quoted in a CNN article by Phil OSullivan (2004), In the future we see this (hybrid cars) as an interim technology. In the future long-term fuel cells (may be) the best alternative. 3.2 Social Market Opportunities Besides, Audi also seeks opportunities in the social of the Asian market as Asian market is new and having vast development in automobile industry. The new emerging markets of Asian markets, especially China and India, are huge opportunities for Audi. By 2015, the Audi Indian car sale is estimated to be reaching more than $40 billion. In China figures indicate that sales will be in excess of 250,000 million vehicles in a similar period of time.The car sales in both of these countries are growing, as people in these countries are getting wealthier and more discerning, they need more high-class brands such as Audi. According to MrMichealPerschke, Head, Audi India, the young generation, especially those who return from overseas, want more and their fathers are handling over the reins of business a lot faster, unlike the past, todays global Indians have different mindset. This kind of mind- set has made India a potential market for Audi to expand their market, giving them the opportunity to be the leader in automobile industry. Another reason for Audi to choose China and India as their target market to expand their automobile industry: China and India are countries which have the most population of people, hence, providing them a great source of labor force, and, the cost of production is much cheaper than in Europe countries because the cost of labor force is much cheaper. China and India have provided a great market opportunity for Audi, as the level of living in these countries is getting higher, thus increasing the demand of luxury cars, and also, people in these countries are able to provide Audi a great source of labor which could enhance the production. Chapter 4: Recommendations 4.1 The electro rheological (ER) fluids used in the hybrid cars engine require high voltage to operate, that is, the breakdown voltage of air is 3kV/mm. Audi can modify the ER fluid, by using different combination of electrodes which can reduce the voltage requirement of ER fluidto function. Suspension, which particles may tend to clump or settle, is also one of the major problems of using ER fluid in hybrid vehicles. Audi can tackle this problem by matching the density of the solid and liquid particles in the components, to ensure the effectiveness of the operation. Or, Audi can use nanotechnology-the nanoparticles, which the particles are very tiny in size, hence, reducing the suspension. To overcome the problem of settlement of particles in the engine, Audi can add lubricant to enhance to lubricity of the engine, which can help to discourage the gravitational settling and promote particle suspense. Lubricant helps to reduce friction, thus, enhancing the smoothness of operation, modify ing the viscosity and inhibiting wear, improving the problem of suspension. 4.2 Next, it could be considered a right choice for Audi to expand its production in China and India because the labour cost in those potentially developing countries is much lower compare to its original country. However, low labour cost might affect the production of the company. A low wage paid to a worker would discourage a worker to put in effort to do his part perfectly. Audi can prevent this problem by increasing the wages or maybe give bonus to its workers who show their initiative to perform well in their job. It would not be a wise decision to have a great number of unskilled or unknowledgeable workers in an operation. Hence, it is suggested that, Audi chooses its crew wisely. Choose skilful and knowledgeable people to join the crew through a careful interview. Otherwise, provide training to those unskilled workers, or provide time- to- time skill- up courses and practical training, so that the workers are equipped with relevant and up- to- date knowledge and skills. Besides, t he Board of Directors has to do its duty checking the employees from time to time, distinguish the problem faced by employees and company, so that improvements can be made to ensure the quality of production is maintained. 4.3 There is a research shows that Asia countries, especially India is a highly potential developing country, as it attracts many international investors to invest in the country, meaning India has potential to become a high class country. This means that people in India will be able to owe luxury cars like Audi in future. However, presently the purchasing power for luxury goods of people in the country is still limited. Actually, Audi can refer to this present situation, come out with the concept of producing low cost cars or ordinary cars, to meet the needs of people in the countries. In this case, people with less income will be also able to own a car themselves. This will not only expand the market and increase the income of the company;it is also beneficial to the people who are having a moderate income. Chapter 5: Conclusion In my opinion, I think the current marketing mix which Audi has, is satisfactory to customer needs. Because for a new or potential customer, Audi will offer free test drive for the customer and to make sure there are satisfy with their product. On the other hand, customer also can easily to obtain latest information from the website. Because Audi Company having their own official web site which is www.audi.com/com/brand/en.html. In providing a wide range of products and with high quality, Audi has by far influenced most of the customers perception favorably towards its products. From time the company was created till now, the quality of the products that Audi offers is improving each year. But the well-known car that less frequently bought by the consumers because the price is too expensive which is within the range of RM 179,900 to RM 1250,000. The price will expensive is because Audi do price comparison with other car in the market with their main competitors which are BMW and Mercedes-Benz. And it is a branded product that having mass advertisement in magazines, television and personal selling by reseller and producer in order to convince consumers to buy it and remind the consumer about their product in the market. Even though the prices imposed by Audi seems to be fair with consideration of the quality of the products offered. The only problem is that, Audi has priced its products too expensively for a middle or lower class customer to afford to buy those products. Apart from that Audi has targeted its market mainly to urban customers as are the only customers who can afford such expensive products. In my opinion, I think Audi has to create also some of low end products with low prices which can be affordable to low income users. As I have mentioned above, In the case of place (distribution), Audi is using wholesaler channel to promote their products to the consumers. With the Audi have strong wholesaler channel, it will able to focus on their innovation for products to keep competing in such high competitive market since this market is known as oligopolistic competition.
Encoder Viterbi Matlab
Encoder Viterbi Matlab Implementation of Convolutional Encoder and Viterbi Decoder Using Matlab and FPGA Abstract Channel coding is widely used in digital communication. By using channel encoding methods we can minimize signal noise and signal interference in our system. These techniques also utilize less bandwidth for error free transmission. In our project we have implemented convolutional encoder and viterbi decoder for channel coding. Convolutional encoding is vastly used for error correction in digital communication. We have implemented these techniques on matlab and performed a lot of simulation to check their performance. Chapter 1 DIGITAL COMMUNICATION SYSTEM INTRODUCTION Early communication was based on implicit assumption that messages signal is continuous varying time signal waveform. Such continuous time signals are referred as analog signals and there corresponding information sources are called analog sources. Analog signals are transmitted using carrier modulation over communication channel and accordingly demodulated at receiver. Such communication system is called analog communication systems. In digital transmission analog source output is converted to digital form. Message can be transmitted using digital modulation and at receiver demodulated as digital signal. The basic feature of digital communication system is that during finite interval of time it sends a waveform from possible number of waveforms. Important measure of system performance in digital communication systems is probability of error. 1.2 WHY DIGITAL COMMUNICATION Digital communication is preferred over analog communication because digital circuits have a less probability of distortion and interference than analog. Digital circuits are reliable than analog and have low cost. Digital hardware is more flexible to implement than analog. In digital signals time division multiplexing is simpler then FDM in analog signals. DIGITAL COMMUNICATION In digital communication system functional operations performed at both transmitter and receiver should be expanded to add messages signal bias at transmitter and message signal synthesis or interpolating at receiver. Additional functions include redundancy removal and channel encoding and decoding. 1.3.1 Source Nature Information is knowledge. Information can be of two types either analog or digital. We can collect information through listening or watching. Receiver newer know what it will receive in advance but only when some source generates an output towards it. The main responsibility on any communication channel is to send error less information towards receiver. 1.3.3 Source Encoder/Decoder What is source encoder? It is a technique which changes an analog signal into sequence of bits. This sequence of bits that is produced can also be used for the reconstruction of the signal. These bits contain information about the original signal. If we use this encoding technique it can also be helpful in appropriate bandwidth utilization. The sequence of bits is such that it can be used for data compression. 1.3.4 Quantization It is a process in which we sample the amplitude of a analog signal. Irreversible mechanism in which we erradicate redundant bits is called QUANTIZERS. The disadvantage of quantization is that it introduces noise in the sampled signal. Whereas while sampling distortion donot occur. But inspite of all that, quantizers and quantization is still widely used in determining the bit rate. And in any coding procedure of speech, amplitude quantization is the most important step. X8 X7 X6 X5 X4 X3 X2 X1 Figure 1.2: 8-level quantization 1.3.5 Modulation and Demodulation What is modulation and demodulation? Modulation is a process in which a baseband signal is mixed with a carier and converted into bandpass signal. And demodulation is a process in which original signal is recovered from modulated signal. And modulator and demodulators perform the above information. The modulator changes the signal into the form representing the required information. And reverse operation is performed by demodulator. The purpose of these devices is to produce and convey messages with minimum bit error rate. NOISE IN COMMUNICATION SYSTEMS Noise refers to something which is always present in the entire communication world. Noise is something that can be created or produced from variety of possessions. If noise is present in any system it makes the system ambiguous and less efficient. It also makes our receiver capability less efficient. And therefore also confines the transmission rate. Noise can be minimized by efficient designing technique which is not desired through different methods such as filtering. Noise which is caused by the thermal motion of electrons in all dissipative resistors is called thermal noise. These electrons are also responsible for thermal noise as a zero mean Gaussian random process. CHAPTER 2 CHANNEL CODING 2.1 INTRODUCTION Channel coding is used in communication system to improve the signal reliability in communication systems. By performing channel coding we can protect our signal from different types of noises and distortion. These methods of signal processing are tools for accomplishing desirable system tradeoffs. By using large scale integrated circuit and high speed digital processing methods it had made possible to provide as much as 10db performance improvement at much less cost. Shannon showed that by the addition of redundant bits to source information we introduce a method to minimize error in channel without disturbing information transmission rate provided that the information rate is less than channel capacity. Average number of information bits per unit time can be reduced by using function of the speech code. Minimum number of information bits should be transmitted. The input to encoder is the output of speech code. Radio link performance is improved by using Channel coding in mobile communication by the addition of redundant bits to source information. At the transmitter channel code maps the digital information which is produced by a data source into a form that can be decoded by the receiver with minimum errors. Channel coding mechanism insert noise to the codes in a controlled manner by adding extra bits so that the receiver can do detection and correction in a noisy channel. Channel codes which are produced are classified as block codes and convolution codes The hamming distance (minimum), dmin of a code is used as criteria for determining error correction ability. The minimum hamming distance is defined as smallest value of d. if minimum hamming distance is dmin ,(dmin -1)bit errors can be detected and we correct the integer [(dmin-1)/2] bit errors .raw data transmission rate can be reduced additional coded bits. Using Error-Correction Codes These codes are very useful to use.Without implementing these codes in our communication system our data delievered will be very noisy and corrupted.Below is the graph which showz comparison between uncoded and coded data error performance. Chapter 3 CONVLUTIONAL CODING INTRODUCTION TO CONVOLUTIONAL ENCODING The idea is to make all code word symbols to be the weighted sum of the input message symbols. And that is similar to the convolution used in linear time invariant systems where the output of system is found, if you know about the input and impulse response. So in convolutional encoder we usually get the output of the system, by convolving the input bits. Basically, convolutional codes do not reduce much noise as compared to an equivalent block code. In most of the cases, they generally offer more simple implementation upon block code of same power. The encoder is a simple circuit which contains the memory states and feedback logic, normally supported by XOR gates. The decoder is usually implemented in software. The Viterbi algorithm is the most favourable algorithm which is used to decode convolutional codes. It is found that they generally give good results in environment of lower noise. OVERVIEW OF CONVOLUTIONAL CODES Convolution codes represent one method within the general class of codes. Channel codes which are also called error-correction codes allow reliable communication of an information sequence over that channel which adds noise, bring in bit errors, or otherwise deform the transmitted signal. These codes have many applications which include deep-space communication and voice band modems. Convolutional codes are commonly prà ©cised by the following three parameters; (n, k, m). n = output bits k = input bits m= memory registers L=constraint length The quantity k/n which is called code rate is a measure of the capability of the codes. Usually range of n and k is from 1 to 8 and range of m is from 2 to 10 and the code rate from 1/8 to 7/8 except for deep space application where the code rates as low as 1/100 or even longer has been engaged. Often the manufactures of the Convolutional code chips specify the codes by the following parameters n, k, L. The quantity L is the constraint length of the code and is defined by Constraint length, L = k*(m-1). The constraint length L stand for the bits in the encoder memory that effects the production of n output bits. The constraint length L is also indicated by the letter K. 3.2.1 CONVOLUTIONAL ENCODING ENCODER STRUCTURE Convolutional codes protect by adding unwanted bits as any binary code. A rate k/n Convolutional encoder develops the input series of k-bit information symbols through one or more binary shift registers. The convolutional encoder calculates every n-bits representation (n > k) of the output series from linear process on the present input symbol and the contents of the shift register(s). Therefore, a k-bit input symbol is processed by a rate k/n convolutional encoder and computes an n-bit out put symbol with every shift update. Figure shows a non recursive convolutional encoder having rate of 1/2. For the encoder above, shows state variations and resulting output code words. Sequence U for the message sequence m=1 1 0 1 1 Solution Table 3.1 Branch word at time ti u1 u2 State at Time ti+1 State at Time ti Register Contents Input Bit mi 0 0 0 0 0 0 0 1 1 1 0 0 0 1 0 0 1 1 0 1 1 1 0 1 1 0 1 1 0 0 1 1 1 0 1 1 0 0 0 1 0 0 1 1 0 1 1 1 0 1 1 1 0 1 1 0 1 1 0 0 1 1 1 0 1 1 0 1 1 0 0 0 1 0 0 1 0 U = 1 1 0 1 0 1 0 0 0 1 0 1 1 1 POLYNOMIAL REPRESENTATION Sometimes, the encoder characters are characterized by initiator polynomial. Representation of an encoder can be done with a set of n initiator polynomial, one for each of the n modulo-2 adders. Each polynomial is of degree K-1 or less and tell about the connection of encoding shift register to that modulo-2 adder as the connection vector normally do. The coefficient of all the terms is either 1 or 0 of the degree polynomial depending upon whether connection exists or doesnt. For example in figure 4.1, we can write the generator polynomial g1(X) for the upper connections and g2(X) for the lower connections as follow. g1(X) = 1+X+X2 g2(X) = 1+ X2 The output sequence is found as follow U(X) = m(X) g1(X) interlaced with m(X) g2(X) Let the message vector m = 101 as a polynomial is represented as m(X) = 1+ X2 Then output polynomial U(X), of the figure 4.1 encoder can be calculated for the input message m is given as under. m(X) g1(X) = (1+ X2 )( 1+X+X2) = 1+X+X3+X4 m(X) g2(X) = (1+ X2 ) (1+ X2 ) = 1+ X4 m(X) g1(X) = 1+X+0X2+X3+X4 m(X) g2(X) = 1+0X+0X2+0X3+ X4 U(X) = (1, 1) + (1, 0) X + (0, 0) X2 + (1, 0) X3 + (1, 1) X4 U = 11 10 00 10 11 We demonstrated the encoder with polynomial initiators as also described for cyclic codes. Graphically there are three ways in which we can look at the encoder to gain better understanding of its operations. These are (a) State diagram (b) Tree diagram (c) Trellis diagram 3.2.2 STATE DIAGRAM Convolution encoders are finite-state technology. Hence state diagram offers significant insight into their performance. The states showed in the diagram symbolize the probable contents of right most K-1 stages of register, and paths represent the output symbols coming from such state changes. The states of registers are nominated as a=00, b=10, c=01 and d=11. There are only two conversions originating from every state, corresponding to two probable input bits. Output branch word is written next to every path state that is linked with the state transition. In below figure, we have used the complete line which denotes a path linked with input bit, 0 and a doted line is to a path with an input bit, 1. Observe that it is impossible in a single transition state to move forward from a given state to any random state. 3.2.3 THE TREE DIAGRAM One cannot easily use the state diagram for tracing back the encoder transitions as a function of time because it has only one disadvantage i.e. it cannot maintain the history record while the state diagram fully characterize encoder. State diagram is the advance form of tree diagram; it adds the dimensions of time than tree diagram. As the custom these trees also traverse from left to right at each bit inputs and each branch of the tree is describing the output branch. Following rule can be used to find the sequence of codeword; for an input bit of zero, its related branch word can be obtained by advancing to subsequent rightmost branch in the up direction. For an input bit of 1, its branch word can be obtained in the down direction. If we assume that the major contents of encoder are zeros, the diagram shows if initial input bit to the encoder is set to zero, the output will be 00 and if the initial input bit is a one, the output will be 11. Also if the initial bit input is one and next input is zero, the next output bit is one; the next output branch word is 01.By following these steps we observe that input bit stream 11011 traces bold line on the tree. This path matches to the output codeword sequence 1101010001. CHAPTER 4 VITERBI DECODER 4.1 VITERBI DECODING ALGORITHM This algorithm was revealed by Viterbi in 1967. The Viterbi algorithm performs maximum likelihood decoding. By taking benefit of the structure in the code trellis it also reduces the computational load. The benefit of Viterbi decoding is that its difficulty is not a function of the information of symbols in the code word sequence. The algorithm includes calculating a distance, or measure of resemblance b/w the received signal, and every the trellis paths entering each state at the same time. Those trellis paths that could not possibly by candidates for the maximum likelihood choice, viterbi algorithm removes them from consideration when two paths are entering the same state then the one having the best metric is selected and that path is called the surviving path. This choice of surviving path is carry out for every state. The complexity of the decoder is reduced by the remove paths with maximum unlikeliness. The decoder continues in this way to go forward into the trellis and making decision by eradicating the slightest likely paths. In fact in 1969, Omura also demonstrated that the Viterbi algorithm is maximum likelihood. The objective of selecting the optimum path can be articulated by selecting codeword which as minimum distance metric. 4.2 EXAMPLE OF VITERBI CONVOLUTIONAL DECODING Binary Symmetric Channel is assumed for simplicity thus hamming distance is a suitable measured distance .A similar trellis which we are using in encoder can also be used in decoder, as shown in figure 4.5. We set up at time t1 in 00 state referring to trellis diagram. Flushing in encoder is very important because it tells the decoder about the starting state because in this example there are only two likely transitions departing any state and not all the branches need to shown firstly. The full trellis structure starts after time t3. Central idea following the decoding procedure can be demonstrated by seeing the figure 4.1 encoder trellis in contrast with the figure 4.2 decoder trellis. It is suitable at each time interval, for the decoder to label every branch with hamming distance b/w the received input code symbols and the current transition word matching to the same transition at encoder end. The example in figure 4.2 shows the equivalent codeword sequence U, a message sequence m, and a noise distorted received sequence Z = 11 01 01 10 01 â⬠¦Ã¢â¬ ¦. . Code symbols that will come from the encoder output which are results of state transitions are the encoder branch words As the code symbols are received they are accumulated by the decoder and are labeled on trellis branch. That is for each and every branch of the decoder trellis it will be marked with a matrix of likeliness i.e. Hamming distance. From the received sequence Z, we observe that code symbols received as the convolutional output at time t1 are 11, shown in figure 4.2. With the aim of labeling the decoder branches at time t1 with the least Hamming distance metric, we glance at the encoder state diagram figure encoder trellis. At this point we observe that a state 00-00 transition gives an output branch word of 00, but we are receiving 11. Consequently, on the decoder trellis we label 00ââ¬â00 transition with hamming distance of 0. Observing encoder trellis, a state 00ââ¬â10 transition yields an hamming distance of 1 with the output of 11. Hence, on the decoder trellis, we also label the state 00ââ¬â01 transition with a Hamming distance of 0. So, the metric entered on the decoder trellis branch tells compares the corrupted and correct distances received associated with the branch transmitted with the branch word. To all intents and purposes, these metrics describes a correlation. The decoding algorithm finds the minimum distance path in order to correctly decode the data. The foundation of Viterbi decoding is that between any two paths which are ending up to the same state, path with minimum hamming distance will always be selected and other one will be discarded. Its example can be seen in figure 4.3 below. 4.3 Decoder Implementation In the decoding context the transitions during any of the time interval can be combined into 2^v-1 disjoint cells, where each cell is dissipating four of the possible transitions, where v is called the encoder memory. 4.3.1 Add-Compare-Select Computation Starting with the K=3, 2ââ¬âcell example, figure 4.4 below shows the logic unit that corresponds to cell 1. The logic executes the special purpose calculation called add-compare-select (ACS). The state metric is calculated by adding the previous-time state metric of state a, to the branch metric and the previous-time state metric of state c, to the branch metric, this fallout in two possible path metrics as candidates for the new state metric. These two results are compared in the logic units of figure 4.4. The biggest likelihood (smallest distance) of the two path metrics is saved as the new state metric for the state a. Also shown in the figure 4.4 is the cell-1 add compare select logic that tells the new state metric and the new path history. This ACS process is also performed for the paths in other cells. The oldest bit on the path with the smallest state metric forms the decoder output. 4.3.2 Add-compare-select as seen Trellis Consider the same example for describing viterbi decoding. The codeword sequence was U = 1101010001, the message sequence was m = 11011 and received was Z = 1101011001. Figure 4.5 give a picture of a decoding trellis diagram. Most important point in the decoding through trellis tree is its hamming distance. This is the distance between received code symbols and their equivalent branch words. Trellis tells the value at every state x and for each time to time t1 to t6. We do ACS operation when we have two transitions ending up to the same state. And we get these types of situations after t4 transition and after that. For instance at time t4 the value for the state metric is obtained by incrementing sate t3. Similar operation is done for the state t2. The ACS process chose the minimum hamming distance path which also has maximum likelihood. The paths with minimum hamming distances are shown with bold lines and the paths with minimum likelihood are shown with faded lines. Trellis trees a re always observed from left to right. At any time when we want to check our decoder output we initiate with those states which has smallest paths. If we look at the figure below we can see that at time t6 path with minimum hamming distance has survived with distance =1. CHAPTER 5 SIMULATION METHODOLOGY 5.1 MATLAB SIMULATION 5.1.1 CONVOLUTONAL ENCODER VERTERBI DECODER We have implemented Convolutional encoder and viterbi decoder as source code. Matlab code also compares our viterbi decoder output with the built in decoder output by comparing bit error rates in our project. Making Matlab code and generating different code words for different symbols using convolutional codes and then decoding them with errors using viterbi decoder was the first step in our project. We have taken input from the user which will be coded by the convolutional encoder. Here we have generated random bits. Then the coded data will be decoded at the viterbi decoder. At the decoder side we have corrupted different bits by simply inverting them manually. Just to check what will be the bit error rate if different bits will be corrupted. Then we have compared our built in decoder function with our decoder code efficiency. In the receiver side we have used viterbi decoding algorithm to decode the transmitted signal. After these two steps (encoding and decoding) original data is obtained, which have errors if low SNR is used. 5.2 VHDL SIMULATION Our second step regarding to this project was to make synthesizable code of encoder and decoder in vhdl. For this we have used modelsim. Here we have implemented same logic as we used in matlab. 5.3 FPGA In the end we have burned our code in field programmable gate array. We made a synthesizable code in vhdl of our matlab logic and implemented on fpga. MATLAB RESULTS Here is the result of our matlab codes. If one bit is corrupted data_str = 111011010101000001111101101010101000101100111011010001000100011001111111110101100010101111100101010011101011101001000110 conv_code_str = 100110010001000010001000111100000011001010100100000100100010011000101100101000010111100110010001000010110011111100111011011101011111001010101010111001001000000111001110011000011010110111111000110010111101110100100001110100101111111100110101 msg_rec = 11101101010100000111110110 101010100010110011101 10100010 0010001 10 011 1111111010110001010111110 0101010 01110101110 1001000110 Message/ber retrieved with Verterbi_link_cont1 ber = 0 Message/ber retrieved with Vitdec ber =0 If two bits are corrupted data_str = 100010111000000011101000101100010010100110101101110110110010001100010010010011111001100001101000001001111000101011011101 conv_code_str = 100011001110011110011100011000001101111100101100100000010111010110111110010011110101010000010100000001000101011101111110101011010111010110111110100110111101110010011111001111000011001100101100011011101111000010011100100000100001001001100100 msg_rec = 10001011100000001110100010110001001010011010110 1110110110 0 10 001100010 010010011111001100001101000 001 0011110001 010110 11 1 0 1 Message/ber retrieved with Verterbi_link_cont1 ber = 0 Message/ber retrieved with Vitdec ber = 0.2667 if 3 bits are corrupted data_str = 101100011101110010110100100110010010001010111010011011111000000000110110000110101111100000100010100011001001111110001100 conv_code_str = 100110010111010011100100000111111110011011001011100101110101100000111110101101100010011000010010100011010001110100011100011110000000101011000101101110110101010110011010111001000000100101001110010101001101000001101111000100101001101101010111 msg_rec = 1110011111 01110 0 1 0 11010010011011 0 01010101011101 000 111 011 10 00100000110110100110111010100000100010 11011001110 0111110101100 Message/ber retrieved with Verterbi_link_cont1 ber = 0.1750 Message/ber retrieved with Vitdec ber = 0.2000 As the errors in bits increases bit error rate also increases. Appendix A Matlab Code %*********************************************************************************** %** CONVOLUTIONAL ENCODING TRELLIS DIAGRAM IMPLEMENTATION %************************************************************************************ function [code]= Conv_Enc(message1) % K=3 Length of Shift Register % # of states = 2^(K-1) = 4 % State can be considered as first two or last two bits of the shift register % 1/n Convolutional Encoder, Rate = 1/2 % n= length of generated codeword for i=1:length(message1) message(i)= num2str(message1(i)); end state=00; next_state=00; code1=[]; message=[message 00]; message=[message]; for t=1:length(message) inp= message(t); state=next_state; if(state==00) if(inp==0) next_state=00; outp=00; else next_state=10; outp= 11; end elseif(state==10) if(inp==0) next_state=01; outp=10; else next_state=11; outp= 01; end elseif(state==01) if(inp==0) next_state=00; outp=11; else next_state=10; outp= 00; end elseif(state==11) if(inp==0) next_state=01; outp=01; else next_state=11; outp= 10; end end code1= [code1 outp]; end for i=1:length(code1) code(i)= str2num(code1(i)); end % code=code1; %*********************************************************************************** %***************** DECODER IMPLEMENTATION*********************** %************************************************************************************ function [messa
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