Strategic Management Accounting Essay Example | Topics and Well Written Essays - 3000 words - 1

Strategic Management Accounting - Essay Example Success can be measured by ensuring that the output is as per the desired estimation from the pre-decided input and effort (Rathore, 2009; Siddiqui, 2006). In such situation, responsibility accounting signifies classifying the financial information that is related to the areas associated with the organisational activity. After considering these financial aspects the responsibilities are allocated for controlling different areas of operations. These areas are also known as responsibility centres. There are various types of responsibility centres, such as cost centre, profit centre, revenue centre, and investment centre (Rao, 2007). The financial performance in the organisation are measured and monitored by the managers by considering the relative measures of profitability. ROI is also a relative measure of financial performance that can be utilised for comparison with the other investments. It also assists in providing a summary of the post return on the capital employed. The concept of ROI is based on the yield or benefit that investors reap on investments (Megginson and Smart, 2008). ROI = (Revenue – Investment) / Investment * 100 (Jupri, n. ... The focus of ROI is towards profit, and the data required for such calculating is easily available. Apart from this, the size of the divisions does not affect the calculation, and the managers can easily choose the projects with higher ROI. However, ROI ignores various risks, and considers historic measures. In this case the projects which have slow payoff are generally rejected. This also encourages managers to shift their focus towards short-run than long-run (Kimmel, Weygandt and Kieso, 2008). Apart from ROI, EVA is another tool for measuring financial performance that has become popular among the managers. In this case the performance is calculated on the basis of the residual wealth of the organisation that is deducted by the cost of capital from the operating profit. This is also referred as the economic profit. The formula for calculating EAV is stated below EVA = NOPAT (Net Operating Profit after Taxes) – (Capital * Cost of Capital) The organisation having a positive E VA is said to have yielded profit or wealth, while organisation with negative EVA is said to have consumed the capital. The strength of EVA is that it acts as a major indicator of wealth creation and accordingly assists the managers in streamlining the goals of the division or plant with the corporate goals (Ingram, Albright and Ingram, 2006). However, there are certain limitations in this method, especially when it comes to the size of the division or organisation, or financial orientations. Both the methods discussed here suffer from the drawback of tempting managers with short-term profits. EVA is particularly used for aspects like incentive compensation, investor relations, and resource allocation. The premise in this case is

Corporate social responsibility Essay Example for Free

Corporate social responsibility Essay Social responsibility is an ethical theory that an entity, be it an organization or individual, has an obligation to act to benefit society at large. Social responsibility is a duty every individual has to perform so as to maintain a balance between the economy and the ecosystems. Businesses can use ethical decision making to secure their businesses by making decisions that allow for government agencies to minimize their involvement with the corporation. Critics argue that Corporate social responsibility (CSR) distracts from the fundamental economic role of businesses; others argue that it is nothing more than superficial window-dressing; others argue that it is an attempt to pre-empt the role of governments as a watchdog over powerful corporations though there is no systematic evidence to support these criticisms. A significant number of studies have shown no negative influence on shareholder results from CSR but rather a slightly negative correlation with improved shareholder returns. Corporate social responsibility (CSR, also called corporate conscience, corporate citizenship, social performance, or sustainable responsible business/ Responsible Business) is a form of corporate self-regulation integrated into a business model. CSR policy functions as a built-in, self-regulating mechanism whereby a business monitors and ensures its active compliance with the spirit of the law, ethical standards, and international norms. In some models, a firms implementation of CSR goes beyond compliance and engages in actions that appear to further some social good, beyond the interests of the firm and that which is required by law. CSR is a process with the aim to embrace responsibility for the companys actions and encourage a positive impact through its activities on the environment, consumers, employees, communities, stakeholders and all other members of the public sphere who may also be considered as stakeholders. FUNCTIONS OF CORPORATE SOCIAL RESPONSIBILITY The function of corporate social responsibility is for corporations to hold themselves accountable for the ethical, legal, societal and ecological impacts of their business practices. Corporate social responsibility practices are self-monitoring, meaning there arent laws requiring corporations to behave in a socially responsible manner. Rules regarding corporate responsibility practices are generally written into the corporate bylaws, mission statements and employee handbooks. Ethical Function Ethics are one of the most important aspects in corporate governance and therefore have an important function in corporate social responsibility. A company must have internal controls regarding the expected ethical behavior and consequences of unethical business practices of its top executives and employees. Behaving ethically makes the company as a whole accountable to its investors, shareholders and consumers. The ethical function of corporate social responsibility helps to prevent conflicts of interest between earning corporate profits and maintaining the integrity of the company and the goods and services it produces. Legal Function The legal function of corporate social responsibility is to encourage transparency in a companys business practices and financial reporting. Maintaining high levels of legal business practices, such as adhering to Occupational Safety and Health Administration, or OSHA, regulations promotes goodwill toward employees. Maintaining high levels of legal financial practices maintains good will among investors, stakeholders and government financial-reporting regulatory agencies such as the Securities and Exchange Commission, or SEC. Societal Function The societal function of corporate social responsibility is to respect and invest in the communities in which the company operates. Companies are aware of how the production of their products affects the local community. These companies take necessary actions to diminish the negative impacts of factors such as increased traffic, noise and pollution for the communities in which they operate. The societal function of corporate social responsibility also includes companies reinvesting in the communities in which they operate, such as donating money to local charities. Ecological Function The ecological function of corporate social responsibility is to not only respect the immediate environment in which the company operates but also to respect the companys effect on the global environment. Companies are aware of the environmental impact the production of their products have on their local communities. In corporate social responsibility, these companies adhere to strict standards in an effort to diminish the negative impact of the environmental byproducts such as air and water pollution from the production of their products. Having such standards impacts both the local and global environments. CHARACTERISTICS OF CORPORATE SOCIAL RESPONSIBILITY The idea of Corporate Social Responsibility, CSR, first appeared in the late 1960s in response to the need for businesses to address the effect of their pursuits on the environment and society, in addition to the interests of their shareholders. CSR attempts to portray corporations as responsible citizens who are concerned with issues of social and environmental welfare. The Public CSR argues that corporations bear responsibility for the effect they have on other sectors of society. The activities of corporations have an impact on individuals who dont work for them and dont buy their products, through, for example, secondary economic impacts and degradation of the natural environment. CSR acknowledges this, and attempts to make the interactions between corporations and society positive and productive. This can be done by consulting with neighbors and citizens who are affected by corporate activities and by striving for transparency in corporate pursuits so that the public knows what is going on. The Environment Increased knowledge on the part of the public about declining resources, toxic waste and global warming is compelling companies to make more efforts to be more environmentally benign. The traditional view that the natural world is merely a source of materials and an equally convenient dump for waste is being challenged from many quarters, and CSR is an attempt by corporations to respond to these concerns. The sincerity of changes being made on the part of corporations includes some serious efforts to achieve sustainability and other efforts that are essentially greenwashing, activities in which corporations put more effort into appearing green than into actually being green. Clients CSR challenges the traditional wisdom that the interests and needs of the clients of a corporation will be adequately protected by the market itself. Because the free market has been severely compromised by a combination of government subsidies and manipulative marketing practices, CSR attempts to remedy this situation by installing practices into corporate life that will monitor the interaction between corporations and their clients in an attempt to ensure that nobody is being exploited or cheated. Consumer protection can be enforced by the government or voluntarily pursued by companies, the latter course have clear advantages for the public relations of the company. Staff Staff and employees of corporations have a right to expect fair pay, safe working conditions and meaningful work. CSR is one aspect of a transformation in the corporate world that attempts to overcome archaic views of workers as mere means to an end on the part of shareholders. Particularly in less developed countries that are often the sites of intensive resource extraction, the treatment of labor is frequently substandard. CSR is intended to promote the rights of all workers and to ensure that corporations respect these rights and make whatever changes are required to prevent the exploitation and mistreatment of labor. FOUR TYPES OF CORPORATE SOCIAL RESPONSIBILITY As large corporations begin to dominate the world economy, it raises questions about the importance of corporate social responsibility in business. A variety of types of corporate social responsibilities have emerged in public discussions, and understanding their implications is important. Environmental Responsibility People expect businesses to exhibit environmentally responsible behavior, as evidenced by a PricewaterhouseCoopers survey that found that the No. 1 issue for companies in the future, according to U. S. respondents, is carbon emissions reductions. Specific environmental issues that affect businesses include global warming, sustainable resources and pollution. Businesses are being urged by environmental groups and governments to reduce their carbon footprint, to obtain their materials from sustainable sources and to reduce their pollution. Human Rights Responsibility The 21st-century marketplace is highly global. This means that when a product is purchased in the United States, for example, it may have been produced in China, or have components from South America. The ethical issue for corporations is ensuring that human rights are respected throughout all levels of the supply chain. Major companies have received criticism for their use of sweat shops and for sourcing resources that are harvested by unfairly treated workers. This has lead to a push for the use of strict labor standards to be applied to suppliers, and a demand for fair trade products such as chocolate and coffee. Financial Responsibility Financial responsibility is an important issue in corporate social responsibility. In the wake of the accounting fraud perpetrated by Enron and Arthur Andersen and Ponzi schemes orchestrated by the likes of Bernie Madoff, businesses are questioned about the accuracy of their financial reporting by increasingly skeptical shareholders and government officials, as evidenced by the Sarbanes-Oxley Act. Employees are expected to act as whistle blowers in such situations, and white collar crime is seeing high-profile prosecutions like that of Martha Stewart or former Worldcom CEO Bernie Ebbers. Political Responsibility Trading with repressive regimes is a difficult issue in corporate social responsibility. Some businesses argue that working with these regimes will help to advance them and bring rights to the countries. People and governments have demanded that businesses stop trading with repressive regimes, which was most notably observed when several western governments launched an embargo against the Apartheid government in South Africa during the 1980s. Shell Oil received considerable consumer backlash during the 1990s for its complicit involvement with the Nigerian government that murdered anti-oil activists. These issues make doing business with certain governments an important consideration for corporate social responsibility. PROS CONS OF CORPORATE SOCIAL RESPONSIBILITY Corporate social responsibility is generally perceived as a positive business ideology in the 21st century, despite some challenges. A significant expansion of basic business ethics, CSR establishes guidelines for ethical and socially responsible behavior. It addresses how companies that want to satisfy government and societal requirements should treat key stakeholder groups, including customers, suppliers, employees and the community. Pro 1: Social Responsibility and Customer Relationships One of the foundational elements of CSR is that it causes companies to reason beyond basic ethics to consider the benefits of active involvement in communities. In his article The 7 Principles of Business Integrity, business strategist Robert Moment argues that 21st-century companies must prove themselves to customers to build long-term, trusting relationships. They must also get involved in the community to give back. This community connection endears your company to the local markets in which you operate. Pro 2: Motivated Employees Employees are a companys most valued asset. This is the premise of a companys obligation to this key stakeholder group with regard to CSR compliance. This means treating employees with respect and offering fair working conditions. It also means establishing fair hiring practices and promoting a non-discriminatory workplace. This improves morale within the workplace and encourages teamwork. Additionally, a writer on the As You Sow website stresses the importance of managing a diverse workplace so that you can benefit from a variety of backgrounds and life experiences. Con 1: Expenses The main reason any company would object to participating in CSR is the associated costs. With CSR, you pay for environmental programs, more employee training and efficient waste management programs. Proponents of CSR agree that any expenses to businesses are ultimately covered by stronger relationships with key customers. However, David Vogel indicates in his Forbes article CSR Doesnt Pay that investment in CSR programs may not necessary result in measurable financial results. Con 2: Shareholder Expectations Another challenge for companies when considering CSR is the possible negative perception of shareholders. Historically, publicly-owned companies had a primary focus of maximizing shareholder value. Now, they must balance the financial expectations of company owners with the social and environmental requirements of other stakeholder groups. Some shareholders are happy to invest in companies that operate with high integrity. Others may not approve of the aforementioned expenses of operating under CSR guidelines. IMPORTANCE OF CORPORATE SOCIAL RESPONSIBILITY Social responsibility is so important to current and long-term business success that corporate social responsibility, CSR, has become a widely recognized business process in the early 21st century. An entrepreneur point out that CSR is an evolution of corporate ethics because it involves balancing the social expectations of all stakeholders, including shareholders, citizens, providers and customers, along with environmental responsibility. Basic Integrity Most experts and CSR analysts agree that this broad business concept is an evolution of basic business ethics and integrity. Entrepreneur and business strategist Robert Moment The 7 Princes of Business Integrity agree that treating stakeholders with respect and earning trust of customers through ethical business operations is the CSR foundation. Leading advocate of corporate accountability, the As You Sow Foundation, also stresses the importance of internal business controls that mandated ethics from corporate leaders and employees. Community Relations The word social is key to understanding how CSR goes beyond basic integrity. Moment states in one of his seven principles that as a CSR adherent, you must remain involved in community-related issues and activities thereby demonstrating that your business is a responsible community contributor. This community involvement and participation shows your marketplace that you are interested in more than just taking money from their pockets. In the long run, this strategy leads to a stronger public reputation and more profitable business relationships. The Environment Another reason CSR is much broader than conventional business ethics is its necessary inclusion of environmental responsibility. Once an opportunity for companies to add value and enhance their brand image, green-friendly operations are now a societal requirement with CSR. As You Sow discusses the importance of preserving the environment, optimizing efficient use of natural resources, such as renew, reuse and recycle, and reduction of waste as important to the environmental component of CSR. Companies that do not consider these initiatives draw the ire of the government, public and consumer watch groups. Bottom Line The underlying question is whether CSR operations improve a companys bottom line performance. David Vogel argues in his 2008 Forbes article that CSR Doesnt Pay. Vogel argues that operating under CSR guidelines is not likely to produce higher tangible profits for a company throughout time. Now that socially responsible behavior is expected, it goes largely unnoticed, argues Vogel. He does agree, though, that companies that ignore CSR may experience public backlash and negative business consequences. Still, many advocates of CSR believe that companies can still profit in the long run through stronger business and customer relationships. PRINCIPLES OF CORPORATE SOCIAL RESPONSIBILITY The main principles involving corporate social responsibility involve economic, legal, ethical and discretionary aspects. A corporation needs to generate profits, while operating within the laws of the state. The corporation also needs to be ethical, but has the right to be discretional about the decisions it makes. Levels of corporate social responsiveness to an issue include being reactive, defensive, responsive and interactive. All terms are useful in issues management. Selecting when and how to act can make a difference in the outcome of the action taken. CSR has inspired national governments to include CSR issues into their national public policy agendas. The increased importance driven by CSR has prompted governments to promote socially and environmentally responsible corporate practices. Over the past decade governments have considered CSR as a public issue that requires national governmental involvement to address the very issues relevant to CSR. The heightened role of government in CSR has facilitated the development of numerous CSR programs and policies. Increasingly, corporations are motivated to become more socially responsible because their most important stakeholders expect them to understand and address the social and community issues that are relevant to them. Understanding what causes are important to employees is usually the first priority because of the many interrelated business benefits that can be derived from increased employee engagement (i. e. more loyalty, improved recruitment, increased retention, higher productivity, and so on). Key external stakeholders include customers, consumers, investors (particularly institutional investors), and communities in the areas where the corporation operates its facilities, regulators, academics, and the media. The debate, on whether responsibility of a business enterprise is only to its shareholders (owners) or to all stakeholders, including environment and the society at large, is an on going one and continues. In received literature â€Å"Stakeholder†, as an expression is fairly recent in origin, reportedly appearing first in an internal memorandum of the Stanford Research Institute in the year 1963. According to a definition given by Edward Freeman â€Å"A stakeholder is any group or individual who can effect, or is affected by the activities and achievements of an organization. † Friedrich Neubauer and Ada Demb in â€Å"The Legitimate Corporation† identify six groups of distinguishable stakeholders (not necessarily in this order) as follows a) Providers of funds b) Employees c) General public d) Government e) Customers and f) Suppliers An increasing number of companies are reporting publicly on their social, environmental and ethical performance, both as a communication to stakeholders, and as a management tool. However, as this practice has only become more widespread since the mid 1990s, there is as yet no standard format to address the type of information companies choose to report, or how that information is collected, analyzed and presented. At the same time, many stakeholders are becoming increasingly sophisticated in the type and quality of information they are demanding from companies. In an effort to meet these demands as well as to strengthen the credibility of their social and environmental reports some companies are choosing to have their reports externally verified. In doing so, companies recognize that verification by a third party can add value to the overall social and environmental reporting process by enhancing relationships with stakeholders, improving business performance and decision-making, aligning practice with organizational values, and strengthening reputation risk management. Social Responsibility Principles The Corporate Social Responsibility is based on the following principles: Legal Compliance Principle: The enterprise shall comply with and understand all applicable, local, international, written, declared, and effected laws and regulations, in accordance with fixed, specific procedures. Adherence to Customary International Laws Principle: The enterprise shall adhere to international and governmental agreements, executive regulations, declarations, covenants, decisions, and guidelines, when setting its policies and practices pertinent to Social Responsibility. Respecting Related Stakeholders lefts Principle: The enterprise shall acknowledge and accept the diversity of related stakeholders’ lefts and interests, and the diversity of the major and minor enterprises activities and products, among other elements, which may affect such related stakeholders. Transparency Principle: the enterprise shall clearly, accurately, and comprehensively declare its policy, decisions, and activities, including known and potential effects on environment and society. Moreover, such information shall be available to affected persons, or those who are likely to be affected materially by the enterprise. Respect for Human lefts Principle: the enterprise shall execute policies and practices which shall result in respecting existent human lefts in the Universal Declaration of Human lefts. Because CSR can influence economic, environmental and social factors in a variety of ways, there is no â€Å"one size fits all† approach. An effective CSR strategy must consider alignment with the organization’s business strategy, commercial added value, and sustainability of impact. The benefits of an effective CSR approach to an organization can include: Stronger performance and profitability Improved relations with the investment community and access to capital Enhanced employee relations and company culture Risk management and access to social opportunities Stronger relationships with communities and legal regulators CORPORATE SOCIAL RESPONSIBILITY AT RELIANCE POWER LTD Reliance Power Limited is part of the Reliance Anil Dhirubhai Ambani Group, one of India’s largest business houses. It was established to develop, construct and operate power projects in the Indian and international markets. Reliance Energy Limited, an Indian private sector power utility company and the Anil Dhirubhai Ambani Group promote Reliance Power. With its subsidiaries, it is developing 13 medium and large-sized power projects with a combined planned installed capacity of 33,480 MW. Reliance Natural Resources merged with Reliance Power in 2010, shortly after its initial public offering. The group operates across multiple sectors, including telecommunications, financial services, media and entertainment, infrastructure and energy. The energy sector companies include Reliance Infrastructure and Reliance Power. Reliance Power has been established to develop, construct and operate power projects both in India as well as internationally. The Company on its own and through its subsidiaries has a portfolio of over 35,000 MW of power generation capacity, both in operation as well as capacity under development. The power projects are going to be diverse in terms of geographic location, fuel type, fuel source and off-take, and each project is planned to be strategically located near an available fuel supply or load centre. The company has 1,540 MW of operational power generation assets. The projects under development include seven coal-fired projects to be fueled by reserves from captive mines and supplies from India and elsewhere; two gas-fired projects; and twelve hydroelectric projects, six of them in Arunachal Pradesh, five in Himachal Pradesh and one in Uttarakhand. Reliance Power has won three of the four Ultra Mega Power Projects (UMPPs) awarded by the Indian Government so far. These include UMPPs in Sasan( Madhya Pradesh),Krishnapatnam( Andhra Pradesh) Tilaiya(Jharkhand). UMPPs are a significant part of the Indian governments initiative to collaborate with power generation companies to set up 4,000 MW projects to ease the country’s power deficit situation. Besides these, Reliance Power is also developing coal bed methane (CBM) blocks to fuel gas based power generation. The company is registering projects with the Clean Development Mechanism executive board for issuance of Certified Emission Reduction (CER) certificates to augment its revenues. Reliance Power in its continuous efforts to positively impact the society, especially the areas around its sites and offices, has formulated policies for social development that are based on the following guiding principles: Adopt an approach that aims at achieving a greater balance between social development and economic development. Adopt new measures to accelerate and ensure the basic needs of all people. Work towards elimination of all barriers for the social inclusion of disadvantaged groups- such as the poor and the disabled Give unfailing attention to children for in their hands lies the countrys future. It is for their sake that health, education and environment get topmost priority in our programs and investments. In areas around its power plant sites in Sasan,Rosa,Krishnapatnam,Butibori,Chitrangi and others, Reliance Power has been actively involved in various social and environmental organizations to address the issue of sustainable development and social uplift. The Company in discharge of its responsibility as a corporate citizen actively contributes to community welfare measures and takes up several social initiatives every year. Reliance Power Ltd. has been closely working with institutions and social organizations and supporting their programs for social development, adult literacy, adoption of village, tree plantation schemes etc. HEALTH Health and safety are of universal concern across the spectrum of communities. As a company, we are not only committed to compliance with legal norms but its is our endeavour to voluntarily go beyond that and provide quality healthcare facilities in the regions around our site. We are committed to providing all possible support to create awareness on various health related issues impacting the local people. We believe in a multidimensional approach that considers the needs of the area leading to an effective plan to address all issues in consultation with the local administration, community workers and NGOs working in the area. At its various project sites, Reliance Power sites runs medical facility center, physiotherapy center, and mobile medical vans that dispenses free medicines and provide free health check-ups. Also periodically we come up with health camps like general health check up camps, gynecology camps, eye check up camps and corrective surgery camps for disabled children. EDUCATION Education is a basic tool to bring development to an area and its people. We aim to create an awareness pool of human resource both within and across our area of operations. We are committed to bridging the digital divide between the ‘haves’ and ‘have nots’ in educational infrastructure and facilities. Exposure to technology along with a sustainable education model could be strengthened through partnership with government and quasi-government agencies. Reliance Power is involved in a surfeit of activities that have changed the lives of the people residing at the sites or the PAFs (Project Affected Families). Education is the main thrust of these activities. Major contributions made in the area include building of a DAV school at the site for the children of the PAFs and the children of the villages around the sites, free school bus facility for the students, stipend to every child who attends school (a boy child gets Rs. 250 per month while a girl child gets a stipend of Rs. 300 per month), free uniforms, study tours for children, teaching aids to the teachers, training of teachers, as well as night schools for uneducated adults etc. EMPLOYMENT Community is an integral part of the business environment and the basic commitment lies towards augmenting the overall economic and social development of local communities by discharging our social responsibilities in a sustainable manner. Reliance Power invests significantly in skill up gradation of people around the sites. The trained manpower available for construction will ensure quality and accident free working. CIDC, a Government of India initiative has been engaged and has trained about 300 project affected youths as electricians, welders, carpenters and masons and bar benders in batches of 40 each. To further encourage them we paid them, a monthly stipend of Rs. 1000 per month. In addition efforts are on to enroll the oustees in short term courses at the ITI operating in the region. Apart from these, training is also provided are: Computer coaching centre English speaking classes Personality development classes Physiotherapy training center Training by NAC (National Academy of Construction) and use them for future requirement of the construction. For the women folk of the villages, in an effort to empower them the company trains them in soft skills like tailoring and poultry farming etc. Reliance Power provides assistance to women keen on starting their own businesses. THE HUMAN TOUCH BEYOND POLICY IMPERATIVES Although the main thrust of Reliance Power’s CSR lies in providing quality education, health care and livelihood, we don’t restrict ourselves to it. In order to better lives around our areas of interest and business, we strive to provide basic amenities like electrification in the villages, augmentation and development of roads connecting the village to the main roads, old age support for senior citizens of the project affect families, development of the grazing lands for the cattle of the villagers, afforestation and veterinary camps for domestic cattle. Moral and financial support is extended during social occasions like marriages, community prayers, funerals and other such occasions.

Causes of Concrete Failure

Causes of Concrete Failure Concrete and steel are materials commonly used in building construction. Concrete is formed by mixture of aggregates which are sand and stone, and bonded together by water and cement with the proper ratio of 1:2:4 or 1:3:6 which is commonly used. Steel is a material that is manufactured under carefully controlled condition by which its properties are determined in a laboratory. Combining concrete and steel gives increased strength to resist heavy loads to increase the lifetime of the structure. Even though concrete and steel give many advantages on building, they can also cause failure to the structure thru the impropriate procedure work, and lacks of efficient control and monitoring mechanism (A.M. Neville, 2002),which happen to the concrete column at the building of University of Technology Mara (Ismail M, 2005). The list of previous dissertation topics by building surveying students shows that there has never been a study or research done on concrete failure in the Industrial Zone. Due to the importance of awareness and understanding of concrete failure, the dissertation topic on The Causes Effects of Concrete Failure on Residential Building Surrounding Industrial Zone is chosen for research and case study. The idea on this topic also came when conducting condition survey on the Shah Alam Commercial building where it is important to understand the effects of the emissions produced from industrial area to the concrete structures in order to prevent concrete failure. The aim of dissertation is to give an insight on the causes of the defects, share what measures are taken by the building authority to prevent it and to find the result on the majority causes of the failure and its effect in real case study. The objectives of dissertations are: To study the causes and effects of concrete failure to the building structure To investigate and study the causes and effects of concrete failure of the real life cases i.e buildings in the industrial areas To come up with recommendations to prevent or minimise the concrete failure The scopes of the dissertation are: Literature review on concrete, type of cement and causes of the concrete failure. Case study on the affected residential buildings surrounding industrial zone at section 25 Shah Alam, Klang Valley, and Petaling Jaya. Produce questionnaire and conduct interviews with the contractors, clients, consultant or building maintenance personnel. Analysis of the results based on site observations, reports and interviews To give recommendations based on the result to prevent or minimise the concrete failure on structure. Below shows the procedures to reach the goal for my dissertation. RESEARCH METHODOLOGY CASE STUDY FINDINGS ANALYSIS RESULT (Goal) RECOMMENDATION The dissertation consists of 6 chapters. The dissertation starts with the introduction of the project which includes scopes, objective, and the aims of the project which are stated as chapter 1. Chapter 2 is a literature review on concrete. This includes description on the history of concrete and cement, different types of cement, sources and causes of concrete failure and the main theories of the concrete failure. Chapter 3 discusses the analysis and results of the interviews and questionnaires on concrete failure. The experiences of the relevant people interviewed will be shared in this chapter. Chapter 4 gives the detailed report of the case study including the site condition surveying results which consists of the study of building condition. The investigation and site observation on the causes and sources of defects and the remedies will be discussed. The analysis of the findings and the results of the case study will be captured in chapter 5 which include graphs and discussions. Based on the results, the effectiveness of the remedies will be evaluated in this chapter. The last chapter will conclude the case study and gives recommendations which includes the procedures on preparation and designing a building. Literature Review Introduction There are several impact which carried to the failure of the building. Basicly, failure to the structure such as piling, foundation, ground soil and etc which end up to the disaster or collapsion to the building where blamed appointed to the engineer in-charge and question that unable to explained. In the end, discussion for solving the problem is issue which has proven to the collapsion of Pulbic Work Department at Petaling Jaya (Star Biz, 2009). Therefore, the problems to the concrete which causes by human error during development procedure can be classified as four (4) categories as follow(Zarina Isnin, 2010) :- Design deficiencies Construction error Material defect Maintenance deficiencies However, the purposed of the study is only concerned on the causes and effects to the concrete failures without any concerning specific on the structure ability. Literature review on this chapter which started with the description on the history of concrete and cement and follow by the classification of cement. The objectives of this chapter is to explained the behaviour of the concrete such as sources of failures and its effects based on the facts of previous study and research. History of Concrete and Cement. In around 2,500 BC, Pyramids was the first recorded structure to used cement. The ancient Egyptian constructed Pyramid by mixing mud with straw to bind dried bricks and by adding gypsum cement and lime.Then, the Greek and the Roman found that by adding lime and water, sand and crushed stone or brick and broken tiles, its produce compressional strength and created the first structural material known as concrete. The Pantheon in Rome, was recorded the first structure used concrete mixture and proven of the success of Roman invention which still standing until today. In 1756, concrete was modernise by the British engineer, John Smeaton by mixing powered brick into the cement and adding pebbles as a coarse aggregate. In 1824, Portland Cement was invented by the english inventor, Joseph Aspdin by burning ground limestone and clay together which change the chemical properties of the materials and produce high quality of cement. It became the first true artificial cement ever produce and re mained its production until today. 20 years later, the parisian inventor, Joseph Monier invented reinforce concrete, which are the combination of concrete and steel which produce the tensile or bendable strength of metal and the compressional strength of concrete to withstand heavy loads (C.L. Page And M.M. Page, 2007). Classification of Cement Cement are categorise as two (2) categories which are Hydraulic Cement and High Alumina Cement. Hydraulic Cement is the cement that set and hardened under chemical reaction. Its can be classified into Natural Cement, Aluminious Cement and Portland Cement. The most used or well known is the Portland Cement (PC) which is high demand in market that are used in the construction and building industries or use as solution to problems for engineer. By changing or reducing or increasing the chemical properties of the compenent can produces another different types of PC and different purposed in construction industry (V.S. Ramachandran, 1984). However, theirs several types of PC are used in malaysia construction industry. Ordinary Portland Cement (OPC) at figure 2.3 (a) is the most important type of cement which commonly used in construction and building industries which can be purchase at the local building supply store. The OPC was classified into three grades, namely 33 grade, 43 grade and53 grade depending upon the strength of the cement at 28 days when tested as per IS 4031-1988. But the actual strength obtained by these cements at the factory are much higher than the specifications. In the other hand, the production of Rapid Hardening Portland Cement (RHPC) at figure 2.3 (b) is similar to Ordinary Portland Cement (ORC). This cement develops its strength rapidly which give advantages in construction industry where its development at the age of three (3) days, which give the same strength of seven (7) days development to ORC. Although, the RHPC set its development in short period, it is not known as Quick-Setting Portl and Cement (QSPC), but it is well known as High Early Strength Cement because of its development product. The RHPC are widely used in construction industry as Industrial Building System compenent such as prefabricated concrete construction where the formwork is required to be removed in early stage for other use. In other purpose of RHPC are used for road repair works, and in cold weather concrete where the rapid rate of development of strength reduces the vulnerability of concrete to the frost damage (Dr. Hanizah A.H, 1997). Fact showing that OPC is low resistance of the attack of sulphates which produces in ground soil and other particular action. Sulphate Resisting Portland Cement (SRPC) at figure 2.3 (c) give protection to the concrete from chemical attack. Therefore, it is high demand cement which hardly found at the local store rather then OPC. Their normally used at the high concentration of sulphate such as at marine condition area, in foundation and basement, fabrication of pipes which likely buried in sulphate bearing soils, and in sewage treatment or repairs works. Sulphate attack occur during the frame work of hardened cement paste which results the expansion on the paste and produce defect such cracks and subsequent disruption. Attack of the Sulphate is greatly accelerate by alternate wetting and drying which normally takes place before and after the building development which result in the future (Dr. Hanizah A.H, 1997). Quick Setting Portland Cement (QSPC) at figure 2.3 (d) indicates sets very early where setting of property is brought out by reducing the gypsum content at the time of clinker grinding. It is required to be mixed, placed and compacted at early stage and mostly used under water construction and repair work where pumping is involved which has been use during the construction of smart tunnel in Kuala Lumpur, Malaysia figure 2.3 (f). Use of QSPC in such conditions reduces the pumping time and makes it economical. QSPC may also find its use in some typical grouting operations. For manufacturing various Colored Portland Cements (CPC) at figure 2.3 (e), either white cement or grey Portland cement is used as a base because of white cement is costly. Basicly, the CPC is generally use as decorative work and its production is from mixing several percentages of pigment with portland cement which form to grey or red or brown (Dr. Hanizah A.H, 1997). Theories about concrete failure Knowledge and understanding the behaviour of the concrete or in other words Durability of Concrete are most important to the engineer or developer to prevent the concrete fail to serve its purpose as durable material. Durability of concrete is defined as its resistance to deteriorating influences which may through inadvertence or ignorance reside in the concrete itself, or which are inherent in the environment to which it is exposed.(Wood H, 1968). Previous study, proved that their are several theories causing the concrete to reduce its strength and its capability which can be either external or internal factor. The behaviour can be either physical, chemical, or mechanical which can damaged the concrete indirect or direct processes (A.M Neville, 2002). Therefore, the physical theory which causes the concrete loss its performanance which either by the effect of the high temperature or differences in thermal expansion of aggregates. Infact, the alternating freezing and thawing of concrete and the associated action of de-icing salt are the combination of physical and chemical processes which likely as contraction and expansion process where normally takes long periods of time to give its result. However, the chemical process normally take places at external area where the chemical attack mainly from the aggressive ions likely as chlorides, sulphates, or carbon dioxide, which mainly produces by the natural or industrial. Other theory was the mechanical process which either made by the abrasion, erosion, cavitation or loads impact (A.M. Neville, 1995). But however, sources of the concrete failure can be considers into two (2) factors (C.L. Page And M.M. Page, 2007):- The environment factors The production factors. The Environmental factors The environment is one of the sources which something that cannot be controlled by human or in other words known as the act of God. Therefore, these factors can be categorise as (Edward A. Noy, 2005) :- Abrasion and Erosion, Climatic Condition, Atmospheric Pollution, Biological Attack, and Chemical Attack. Abrasion and Erosion Abrasion is the running surface or namely as landslide that cause by rain which are either direct or indirect fall to the unprotected surfaces which happen on high land area. However, the definition for the erosion is commonly similar with abrasion but different in process where it occur on force motion. Therefore, these two factors can occur either by human action or forces of nature (Edward A. Noy, 2005). Climatic Condition Commonly, the most effected surface on concrete are at the exterior area on building. Therefore, the design of the concrete at exterior area must be able to withstand the conditions that produced such as the weather or temperature changes, both daily and seasonal. The processes normally end up with cracking and spalling that may cause by expansion and contraction where the process takes long period of time to produce its result(Edward A. Noy, 2005). Atmospheric Pollution Atmospheric Pollution is one of the environment source which is not a new problem where the prevention was made since King Edward II of England in 12 century until today. Therefore, world new era of technology for economical purposed which made rapid growth of industrialized buildings for instance, factories where developed without realizing the impact to the environment such as emission of acidic and alkaline agents into atmosphere that is pollutant. These two compenent can cause failures to concrete where the aggressive reaction of both agents can overtake the compenent of the concrete which result in reducing the value of the concrete and causing corrosion problem in reinforced concrete bar. These problem not only effected the failures to concrete, but its also effected the human health which can cause illness, athsma, running nose, red eyes, and also can cause death (Harris,Samuel Y, 2005). Biological Attack Generally, every building will produce this type of problem which result in the growth of algae, fungi and bacteria to the concrete. These cause by the temperature different between internal and external of building where the temperature meet at dew-point and produce moisture to the concrete which to the growth that be solve by maintenance or temperture controlled (Edward A. Noy, 2005). Chemical Attack Chemical attack is the source that made the failures to concrete where the process involve the changing of the concrete compenent either by adding or increasing or reducing its compenent. The chemical attack which produce by rain and ground soil are carried acids and sulphate compenent. Chemical attack normally react during development where reaction of acids and soft water with the hardened cement, reaction of sulphates with aluminates in concrete, and reaction of alkalis with reactive aggregates in concrete (Ransom W.H, 1981). The Production Factors The production factor is involvement of human to controlled the concrete quality. To produce quality concrete, it can be categories as followed (Edward A. Noy, 2005):- Type of cement Type of aggregates Degree of compaction Water / Cement ratio. Type of Cement At chapter 2.3 are the several types of cement and its charactistic which are use in malaysia. The proper choice of cement use is important to produces concrete to protect its compenent from overtake by other deficiencies. However, by accurate measurement or calculation, can help the concrete to serve its ability without concerning its maintenance. Table 2.1 below show the measurement or calculation of cement which has been done by previous study (Edward A. Noy, 2005). Type of Aggregates Researcher proven that durable concrete can produced by good quality aggregates that are clean and free from impurities. Aggregates is used to decribe the gravel, crushed stones and the other materials which are mixed with cement water to make concrete. These can be classify as High Density aggregates, Normal aggregates and Light Weight aggregates. High-Density aggregate are classified as high specific gravity which are likely required in exceptional circumstances. However, Normal Density Aggregate specificed gravity between about 2.5 and 3.0 such as crushed rock, sand and gravel and broken bricks which happened in natural (Concrete Society, 1989). For the Light Weight Aggregate are the partical density or dry loose bulk density of less than 2000 kg/m3. Therefore, materials which can be considers as light weight aggregate are pumice, foamed lava, volcanic tuff and porous limestone which happened naturally. However, materials required processing which occurs naturally such as expanded clay, shale and slate are also consider as light weight aggregate. Other material which still consider as ligth aggregates such as sintered pulverised fuel ash (fly ash) aintered slate and colliery waste, foamed or expanded blast furnace slag that produce from industrial (Edward A. Noy, 2005). Degree of compaction Compaction or Vibration to the mixing concrete before drying process in progress are very important to prevent the failure not only to the concrete which also to the structure. The purposed of these method are to reduce the air which trapped during placing the concrete and to prevention of honeycomb on the concrete surfaces. Air contained inside concrete is about 5% every 75mm slumped and concrete with a 25mm slump may contain as much as 20%. If fully compaction or proper vibration procedure is made, concrete can result in strong, impermeable and durable otherwise, durability will be drastically reduced due to air voids in the concrete. As calculation was made, every 1% air contain in the concrete can reduce more than 5% loss of strength to the concrete and also reducing the bonding between concrete and reinforcement (A.M Neville, 2002). Water/Cement ratio As the engineering done the practice on the workability which are commonly conducted before applying it to the building as it compenent. One of the workability factor was water cement ratio which proven the most improtant part in producing quality concrete. Mixing of concrete should be applyed with lowest w/c ratio as possible and tested with compaction methods as mention previously inorder to produces durable and ability concrete. In engineering researches in german labratory, the practicles of the ratio give different spaces. The higher w/c ratio give more workability to the concrete compared to the lowest w/c ratio. Although, the high w/c ratio gives advantage on workability but it can reduce the concrete ability and effecting the hardening process at the early stage which can produce deficiencies to the concrete in the future. Therefore, figure 2.5 shows the differences spacing between cement practicles in different w/c ratio. Defect on Concrete As mention before, the sources of the concrete failure are from the environment factor and the production factor that been described at 2.4 and 2.5. The effects of these factor gives defect to concrete which are majority resulting in cracks. Some of the defects can be identified immediately and some cannot be recognised. As building surveyor, recognising defect and decision making on the problems are difficult part mostly to unidentify defect or unexplainable problems. Some of the solving method can be costly such as defect occured on foundation which effecting the structure compared to the defect occur to the concrete which can be easily done by owner himself. Figure 2.6 shows the identification of typical types of cracking to concrete surfaces which cause by this factors which has been study before. Deformation of the Surface Three defects cause deformation of the concrete surface, but may not exhibit any other symptoms. The first is curling or warping. This is the deformation of the edges and corners of a slab-on-ground in the absence of any loads. When caused by moisture, this deformation is called warping; when caused by temperature, it is called curling. The second defect is the delamination of surface mortar from underlying concrete. It is difficult to visually observe a delamination before it becomes dislodged from the surface. However, in small discrete locations, the surface may exhibit convex rising called blistering. Blisters are generally isolated, but may be closely spaced and can combine to form a large blister or delamination. A third defect occurs when isolated low spots on the surface collect water and have no means of drainage. These surface water pools are known as birdbaths. Cracking of the Surface Cracks appear in concrete for many reasons. Some cracks can appear as secondary symptoms of other defects, such as a long rounded crack following the structural failure of a warped slab. Discussed here are cracks that are primary symptoms of distress, caused by volume changes and structural failure. Shrinkage cracks have many different looks and can be e difficult to distinguish from cracks caused by other mechanisms. Discreet, parallel cracks that look like tearing of the surface are caused by shrinkage while the concrete is still fresh, called plastic shrinkage. Fine random cracks or fissures that may only be seen when the concrete is drying after being moistened are called crazing. This defect may also become evident when a translucent coating is applied to the concrete surface. Cracking that occurs in a three-point pattern is generally caused by drying shrinkage. Large pattern cracking, called map-cracking, can be caused by alkali-silica reaction within the concrete. Structural failure cracking may look like many other types of cracking; however, in slabs they are often associated with subsequent elevation changes, where one side of the crack is be lower than the other. Disintegration of the Surface Disintegration of the surface is generally caused by three types of distress. When laitance forms on the surface, it is called dusting. This can be caused by a number of reasons, which include carbonation of the surface by unventilated heaters or by applying water during finishing. Raveling or spalling at joints occurs when aggregates or pieces of concrete from the joint edges are dislodged. The last form of disintegration is the breaking of pieces from the surface of the concrete generally caused by delaminations and blistering. Popouts are conical fragments that come off the surface, typically leaving a broken aggregate at the bottom of the hole. Popoffs, or mortar flaking, is similar to popouts, except that the aggregate is not broken and the broken piece is generally smaller. Flaking of the concrete surface over a widespread area is called scaling. Types of cracks Popoffs, or mortar flaking, is similar to popouts, except that the aggregate is not broken and the broken piece is generally smaller. Flaking of the concrete surface over a widespread area is called scaling.

Euthanasia Essay -- Euthanasia Essays

Euthanasia An acceptance of the practice of Voluntary Euthanasia is incompatible with the Christian belief in the Sanctity of Life but not with the attitudes of some ethical philosophers. Discuss. 'No one shall be subjected to torture or to inhuman or degrading treatment or punishment'.[1] Imagine at the age of 40, you are diagnosed with Motor neurone disease, a fatal disease that causes degeneration of the motor neurones, which leads the wasting of muscles. You are intellectually sound but totally dependant on your spouse for physical support. You are aware of the fact that your death is imminent and will probably be painful, suffering from severe breathing problems and pneumonia before slipping into a coma. By the age of 42 you want to end your life, leaving your two children and spouse with more pleasant memories of you, however, the courts will not allow you to end your life[2]. This was exactly the situation of Diane Pretty, the most recent of euthanasia case in the media. However, she died on 12th May 2002 after losing her case. Euthanasia continues to be one of the most controversial subjects of the modern world. The word euthanasia literally means 'dying well' and it originates from two Greek words, 'eu' and 'thanatos'. Euthanasia is defined as 'à ¢Ã¢â€š ¬Ã‚ ¦an action or omission which of itself or by intention causes death.'[3] A case where a patient specifically asks to die repeatedly and receives euthanasia, which is not a decision made by a doctor or the patient's family or friends, is one of voluntary euthanasia. There are two types of voluntary euthanasia, passive and active. Passive euthanasia is the omission or ter... ...n, mentioned by Ludovic Kennedy in his book; 'Euthanasia - dying well' [18] AS/A level Religious Studies exam revision notes - Philip Alan Updates - Sarah Tyler page 134 [19] Ethical theory page 60, Mel Thompson [20] Exodus 20:13 [21] Philosophy of religion and ethics (Phillip Allan Updates) [22] Oxford English Dictionary [23] Foundations of the metaphysics of morals, 1985, opening of the first section, from The puzzle of ethics, Peter Vardy [24] AS/A level Religious Studies exam revision notes - Philip Alan Updates - Sarah Tyler page 138 [25] Joseph Priestly's Essay on government as mentioned by Sarah Tyler in her book AS/A level Religious Studies exam revision notes - Philip Alan Updates page 128 [26] Ethical theory page 82 - Mel Thomspon. [27] Ethical theory page 102, Mel Thompson

An Argument for Civil Disobedience

An Argument for Civil Disobedience Are acts of civil disobedience ever appropriate? According to American history, acts of disobedience in the face of tyranny are not only appropriate but expected. The very fabric of this nation was shaped by acts of civil disobedience and rebellion. Human morality is not always defined by governmental regulations and when those regulations are in direct defiance of morality, it is the people’s obligation to stand with their beliefs and change the government.The United States of America as we know it was created by acts of disobedience. Thoreau states â€Å"the character inherent in the American people has done all that has been accomplished†. Our own founding fathers embodied the principles of disobedience by rebelling against the tyranny of England by writing the Declaration of Independence because their morality conflicted with English governmental policies. Even colonists, refusing to be over taxed on imports, were responsible for t he Boston Tea Party.The freedom we enjoy today was the direct result of disobedience. The government created by our founding fathers was not immune to its own conflict with moral conscience leading to disobedience and rebellion. For example, the civil rights movement of the 1960’s was fueled by acts of civil disobedience. When Rosa Parks refused to give up her seat, her passive defiance personified civil disobedience. In the minds of civil rights leaders, the Jim Crow laws which defined segregation were inappropriate. They believed skin color did not define human worth.Civil rights activists actively defied the government, changing policies, and earning equal rights for all races. Our current presidential administration is not immune to defiance. In the passage â€Å"Civil Disobedience†, Thoreau summarizes that elected officials can pervert the concepts of government and its power to satisfy personal agendas. The Obama administration and its efforts toward gun control have spurred a new generation of disobedient citizens across the nation. Ordinarily law abiding citizens are purchasing guns and ammunition at an alarming rate and are daring the government to take them away.Americans even use social media, such as Facebook, to challenge the disarming of its citizens. Law enforcement officials are writing statements vowing to disallow federal officials to confiscate the guns our president is trying to ban. If our past dictates our future, the people will prevail and President Obama will fail. The spirit of the American people is by definition, disobedient. Our conscience refuses to allow government to abuse its citizens physically, mentally, or financially. â€Å"The government is best which governs not at all. † -Henry David Thoreau

The inspection of the register should reveal the identity of the owner, the nature of his ownership Essay Example

The inspection of the register should reveal the identity of the owner, the nature of his ownership Essay Example The inspection of the register should reveal the identity of the owner, the nature of his ownership Paper The inspection of the register should reveal the identity of the owner, the nature of his ownership Paper Essay Topic: Law Land is elemental: it is where life begins and it is where life ends. Land provides the physical substratum for all human activity; it is the essential base of all social and commercial interaction. The significance of land in human affairs is therefore incalculable, although it is only in an era of global environmental threat that we slowly begin to realise how fragile and irreplaceable is the rich resource on which we so utterly depend. As one English law lord recognised, [in] the case of real property, there is a defined and limited supply of the commodity. Gray Gray, Elements of Land Law (3rd Edition, 2000) Butterworths Before the 1925 property legislation, the mechanics of conveyancing were mired by formalism and plagued with danger even for the most conscientious purchaser. On one hand, purchasers of land were faced with numerous difficulties when trying to ascertain whether any other person has rights or interests in that land. The reliance on title deeds to prove ownership of land was both cumbersome and, for the purchaser, an expensive way to prove title, especially given the multitude of legal and equitable estates that could exist. On the other hand, an owner of equitable interest in that land might find that the interest was destroyed by a simple sale to a purchaser who was unaware of its existence. To meet both of those problems, a decision was made to move towards full title registration wherein all titles and the diverse interests in land would be recorded and guaranteed by the state. It was recognised, however, that this mammoth task had to proceed in stages and that a set of transitional provisions was needed. Therefore, the Land Registration Act 1925 (LRA 1925)1 inaugurated a fundamental change in the law in England and Wales. In conjunction with the Law of Property Act 1925 (LPA 1925)2 and the Settled Land Act 19253, the LRA 1925 sought to simplify and codify. It aimed to bring certainty where there was obscurity and to bring equity where there was often inequality. The Land Registration Act 2002 (LRA 2002)4, which has replaced the 1925 Act completely, seeks to reinforce these goals and make the system fit for the twenty-first century and the electronic age. Firstly, there is a need to clarify that land in the England and Wales today is divided into two distinct types, that of registered land and unregistered land. There is a need for this as the law governing them are separate and different. Therefore, there is a need to describe what is meant by registered land. If a plot of land is described as registered, this means that title to it (that is, an estate of freehold, or leasehold) is recorded and guaranteed by the Land Registry. 5 In contrast, unregistered land is land to which title is not registered but is established by the title deeds of the particular property6. Unregistered land is now governed by the Land Charges Act 1972 (LCA 1972)7, while registered land is governed by the Land Registration Act 2002 (LRA 2002). As full title registration has yet to be achieved in England and Wales, therefore, a certain amount of unregistered conveyancing still remains. The LPA 1925 applies in full to unregistered land in the same manner as registered land. What is different is that the enforceability or rights and interests in unregistered land being those rights and interests capable of existing under the provisions of the LPA 1925 is governed by its own sets of rules and procedures. Unregistered land can be said to present a whole different problem in itself and therefore, for the purpose of this assignment, we shall focus on the law relating to registered land. The basic principle of the LRA 1925, and now the LRA 2002 which governs registered land, is that title to land should be recorded in a register and guaranteed by the state through title registration and interests in land should either be apparent on physical inspection of the land itself or noted on the Register. Registration of title replaces what were previously deeds of title and the Register should aspire to record the totality of land ownership throughout the entire country. Essentially, this encourages and effects a shift from unregistered to registered land. The original 1925 timetable called for full registration of all land by 31 December 1955, but regrettably, only on 1 December 1990 did all of England and Wales become subject to compulsory registration of title8. It will be a while longer before near universal registration of title is achieved, but currently, over 85 per cent of all potentially registrable titles are in fact registered9 and the LRA 2002 does much to encourage voluntary first registration by owners of unregistered land by way of extending the situations which trigger compulsory registration, low fees for voluntary registration and the introduction of incentives10. It cannot be stressed enough that the advantages of registering land are obvious and aplenty. Purchasers could buy land in the certainty that they were purchasing land suitable for their requirements because the existence of hidden burdens were minimised, and owners of interests in land, such as easements11 and covenants12, had a relatively easy and inexpensive method of ensuring that their rights survived a conveyance of the land to a third party. However, this begs the question, is this really so? How certain can a purchaser be that the land about to be purchased by him is free from any burden and encumbrances whatsoever by just inspecting the Register? Martin Dixon, in his book, Modern Land Law, 6th Edition at page 38, said that The inspection of the register should reveal the identity of the owner, the nature of his ownership, any limitations on his ownership and any rights enjoyed by other persons over the land that are adverse to the owner13. This is what has come to be known as the mirror principle. The mirror principle is one of the three fundamental principles of land registration which was laid down by Theodore Ruoff in 1963, after he was appointed as Chief Land Registrar14. This can be said to be akin to the concept of a personal identification card it is supposed to provide certain information of a particular individual such as ones home address, gender and nationality, and this information should indeed reflect that individual precisely. The mirror principle suggests that the Register should be a mirror for all the proprietary rights both estates and interests that exist in any given piece of land. Thus, the Register should amount to a comprehensive picture of the land for any prospective purchaser. Sad to say, however, that the register of title is not a perfect mirror of the title to a registered property. It is not possible to rely on entries on the Register as the complete record of everything that affects the title (per Peter Gibson LJ, Overseas Investment Ltd. v Simcobuild Construction Ltd)15. Unfortunately, the 1925 Act failed to eradicate all cracks in the mirror, instead preserving the relevance of certain interests which may override registration. These overriding interests burden registered land by operating on a superior plane to other registrable interests, binding purchasers outright and disproportionately empowering the overriding interest-holder. Under the former law, the class of overriding interests which caused the most litigation was contained under Section 70(1)(g) of the LRA 1925. This subsection protected the rights of persons in actual occupation of the land or in receipt of rent save where enquiry had been made of them and their interest had not been disclosed. The justification for having such a category of interests which exists outside the Register is that they will be discoverable on inspection. The balance between the interest of the purchaser and the objective of the 1925 legislation should therefore be struck. The difficulty with this theory is that it assumes that overriding interests are all discoverable by inspection. Before the LRA 2002, this was not necessarily true. For example, the rights of an adverse possessor were protected under Section 70(1)(f) of the LRA 1925, but there was no requirement that he should be in actual occupation. His rights might not, therefore, have been discoverable on inspection; indeed, they might not even have been known to the vendor, as in Red House Farms (Thorndon) Ltd. v Catchpole16 where the owner was unaware that the defendant was shooting fowl on its land, and Prudential Assurance Co. Ltd. v Waterloo Real Estate Inc. 17, where a neighbour took over a party wall without the owners knowledge. Moreover, when an overriding interest will take effect becomes a question to be answered. A purchaser would have inspected the property before the completion of the disposition to him, but in registered land, this disposition does not itself transfer the legal estate to him and only happens when the registration is subsequently registered at the Land Registry. This then begs the question, should overriding interests be allowed to arise during the time between completion and registration? The majority of the House of Lords in Abbey National Building Society v Cann18 decided that the critical time was the date of registration except for interests arising under Section 70(1)(g) LRA 1925 which were a special case. Their Lordships decided that the date when actual occupation should be relevant is the date of the completion of the registration. This means that all other types of overriding interests can be created, without the purchasers knowledge, between completion and registration. This situation clearly shows that the Register is not the mirror it is supposed to be. It was for this reason that Lord Bridge in the Abbey National case dissented on this point, preferring the date of disposition as the relevant date for all overriding interests (except for local land charges). The concept of overriding interests within the system of conveyancing contrasts remarkably with the effect of the LCA 1972 in unregistered conveyancing. Any registrable interest left unprotected under that Act is void against specified categories of purchasers (Midland Bank Trust Co. v Green)19 to reflect the intention of the legislature in keeping the process of conveyancing simple and in protecting the purchaser. Overriding interests protected under Section 70(1)(g) of the LRA 1925 prove to be the most difficult. This was apparent in the case of Williams Glyns Bank v Boland20 where the equitable interest of Mrs Boland was held to prevail as an overriding interest against the legal mortgagee. There was nothing to prevent Mrs Boland registering protecting her interest as a minor interest on the register. For this reason, the legislature deemed that they should be protected regardless of their appearance on the Register. Paragraph 2, Schedule 3 of the LRA 2002 requires that inquiries are made of the occupier himself and not of his solicitor or the vendors solicitor. At this point, it should be noted that interests which override on a first registration of title are contained in Schedule 1 to the LRA 2002, while interests which override on a registered disposition are contained in Schedule 3. They are both basically the same, except for the rights of a squatter, but it is slightly larger in scope for Schedule 1. Additionally, there is no restriction on the types of legal easements which will be overriding as there is in Schedule 3. The concept of actual occupation is not further defined in Schedule 3 of the LRA 2002. Case law decided on the meaning of actual occupation and gave the term a wide meaning. It could include, for example, occupation through an agent as in Lloyds Bank Plc. v Rosset21. Although the occupation must in general be continuous, a temporary absence from the property will not cause the interest to be lost, as in Chhokar v Chhokar22. A further problem with Section 70(1)(g) LRA 1925 was brought about by the case of Ferrishurst Ltd. v Wallcite Ltd. 23, where it was held that where a person who is in occupation of part only of property over which he has rights may assert those rights as regards the remainder of the property in the title of which he is not in occupation. It must be accepted that overriding interests in general represent a considerable departure from the fundamental principle that the Register is a mirror of the title. The Law Commission therefore made perfect reflection a priority, and it remained the fundamental objectives of the land registration system. The Law Commission had been working on this task for some time, but the publication of the Law Commission report No 271, Land Registration for the 21st Century a Conveyancing Revolution24 including a Draft Bill brought the process to fruition. In this report, the Law Commission strived to close the cavernous crack in the mirror. The Land Registration Bill 200125 eventually became the Land Registration Act 2002 and this statute came into force on 13 October 2003, completely replacing the LRA 1925. Consequently, the 2002 legislation attempts to reduce the effect of overriding interests, both by eliminating certain categories and by inaugurating a change in the way that we think about these important rights. The LRA 2002 can be said to achieve a reduction in the categories of overriding interests by making some of these interests registrable (leases over seven years and express easements), and by restrictions on the actual occupation provision. Rights of adverse possession have disappeared altogether as overriding interests, and an entirely new regime has been introduced for adverse possession. It must be noted, however, that overriding interests were not an accident in the 1925 legislation, and although redefined and narrowed in the 2002 Act, they remain crucial to the proper functioning of the system. They were deliberately created by the legislature and given automatic effect precisely because they should be obvious to any prospective purchaser or their enforcement is too important to depend on registration. However, here is the problem: social and judicial developments have enlarged the opportunity for the existence of overriding interests with the result that it is conceivable that a purchaser might not be able to determine whether such interests exists by inspection of the land. The most obvious example is the right of equitable ownership, stemming from Pettitt v Pettitt26, whose effect under the old Section 70(1)(g) of the LRA 1925 on an unwary purchaser was first fully appreciated in Williams and Glyns Bank v Boland27. Therefore, this difficulty concerning overriding interests was a major reason why the Law Commission recommended a reduction in their scope and effect and this has now been implemented in Schedule 3 of the LRA 2002, as explained above. It can be said that the 2002 legislation tackled much that was inaccurate, unwieldy, incomprehensible, inconvenient and downright wrong in the 1925 system. Many of its provisions deal with technical matters that, while important, establish no new principle. These are the tidying up aspects of the legislation. However, there is much that is groundbreaking or truly significant, not least the claim that the 2002 Act replaces registration of title with title by registration. More disappointingly is the existence of overriding interests which remain, and therefore continue to deny the mirror principle. The register today is not yet a perfect reflection of reality. It is clear that the mirror principle is still not fully entrenched in the England and Wales system primarily because of the existence of overriding interests. Although the LRA 2002 seeked to ensure that interests override only when they are (or should be) obvious to a purchaser conducting a reasonable inspection of the land, however, the point is this: even with overriding interests, the sensible purchaser should not be unaware of binding overriding interests. Therefore, it can be said that the 2002 Act only does so much to ensure it is not clear-cut and apparent at first inspection of the Register, and this means that it leaves no space for a purchaser to be careless or flippant when inspecting the land. For that reason, there is a need to ask the question: how then, can the mirror principle be truly effected in totality in the system of registered land in England and Wales in this present day and age? We look at the role of e-conveyancing and ask ourselves its role, and the direction it is heading towards. The mirror will only be a perfect reflection when all proprietary rights both estates and interests that exist in any given piece of land are registered on the Register. Consolation lies at the advent of compulsory e-conveyancing, promoted heavily by the 2002 Act, which envisages synchronicity of disposition and registration in land transfers. This development will render many equitable interests unprotected unless registered, despite being currently overriding upon actual occupation. Schedule 3, paragraph 2 of the LRA 2002 will then be restricted only to the protection of those occupiers interests which arise informally, through resulting or constructive trusts or through estoppel, effectively narrowing an occupiers ability to override registration. The underlying and pervading expectation that overriding interests will eventually be drawn onto the Land Register through positive registration will ultimately abolish the subsistence of occupiers unregistered and overriding interests upon a transfer of registered land which so adversely affects purchasers. Section 71 of the LRA 2002 provides for a general duty of disclosure whereby an applicant for registration of a title must disclose a range or overriding interests that affect his land so that they may be protected by registration28. E-conveyancing depends on the register being as up to date as possible and the duty of disclosure is one method by which the Register becomes more mirror-like. Therefore, it seems that that is the best way forward for the future of conveyancing and thus, it is lucid that the mirror principle does not reflect English land law today. Although the LRA 2002 is a good step forward, the mirror principle as it stands today is merely in theory, and it is flawed. However, it is hoped that with the development of the law and the future of e-conveyancing, the mirror principle will entrench itself as one of the hallmarks of English land law.