Background Paper of Pirate Steel Company

The Pirate Steel Company is in the steel producing industry that manufactures in the United States. The Pirate Steel Company sells its products in the United States and many other nations abroad. Pirate Steel was considered a leader in its industry and maintained high standards of achievement until foreign competition began to affect their profitability. Though Pirate Steel has never been very cost conscience in production operations, the increases in material, labor, and other inventories has made a deep impact in Pirate Steel†s view on minimizing costs. With an increase in production costs, the selling price of the company†s manufactured goods increased as well. This increase in prices had to be closely monitored due to competition. With new regulations on production expenses, the people in production, like the foreperson and the manager, had the entire burden on them since they had to justify all repair and maintenance expenditures. With new procedures, every work order form had to be exaggerated so that it seemed necessary for repair and maintenance expenditures. Since the work order forms were exaggerated, the accountant found that these requests were filled with misleading information. All expenses were recorded properly, but an external auditor might question the fictionalized reports. The ethical dilemma of Pirate Steel Company is that the foreperson devised a strategy to get maintenance and repair orders approved by providing misleading information about the extent of the reports. The work order forms seemed to imply that new equipment was bought each time a repair was needed. With this type of fictionalized information given, the external auditors may question the accounting methods pertaining to repair and maintenance. The stakeholders in this situation are the foreperson, the accountant, customers, shareholders, management, and the executives. The foreperson was the one who initially created the plan of falsifying information about repair and maintenance needs. He did this because of fear that any job delays, due to failure of machinery, would be blamed on him. The accountant is also responsible because he must decide how he must approach this situation from an ethical standpoint. There are many options for him to choose, but only one is correct. The Utilitarian Theory emphasizes on how the consequences of an action affect the individuals involved. This is a theory of balancing negative social actions and benefits to minimize the negatives and maximize the benefits. The Utilitarian Theory would be applied as Faze approached the chief executive officer of Pirate Steel and requests that he evaluates the new cost control policy and the actions being taken with it. Faze should explain that the descriptions of the work orders should be evaluated for honesty. He should tell the CEO that if these patterns continue, it might have a negative effect on the company†s progress. The CEO should then sit with Faze and devise a more efficient plan. The Theory of Rights states that each person should be treated as fairly as possible and that others have the obligation to treat everyone equally as a sense of moral duty. The Theory of Rights could be applied in this situation allowing the accountant to overlook this minor problem because he feels that this process is the most efficient way for the company to operate. Faze must go to the production manager and let him know that the fictionalized work orders will not affect the company in the short run, but in the long run they might pose a potential loss in income due to excess expenditures in repairs and maintenance. The Theory of Justice involves equity, fairness, and impartiality. These major components are used in the way that individuals are affected by their treatment. The Theory of Justice could be applied to the situation by employees approaching the production management and demanding that the work order forms be much easier to be approved. The employees think that too much effort must be put into filling out request for repairs and maintenance. The employees also know that if their requests are not fictionalized, they will have a hard time receiving the approval for those mandatory repairs. The company should look to implement a program that will allow the employees to be able to develop the skill required to properly complete the work order forms. They should also look to perform their jobs in a way that will follow all of the rules and laws that would be applied to the situation. With these revisions in procedure, the company should be able to prepare reports with accurate information. The company will need to use a system that will allow information to be communicated fairly. The information that is included in these reports should be recorded in a way that is not intended to negatively persuade the user to get the wrong impression of the writing. These changes must be made because the company†s cost control policy is not good from an operational point of view with the requirements needed for a work order form to get approved. Faze will need to schedule a meeting between the CEO, the production manager, the accountant, and himself to be able to clearly ! illustrate the manner in which the work order forms should be completed. He would also use this opportunity to discuss any other improvements to the system that could be implemented. After this meeting, each individual could go to their respective departments and relay the message of how things have been changed. The solution to Pirate Steel†s dilemma is for Faze to maintain competence. He must keep the level of professionalism by performing the activities of the company with respect to the regulations that must be followed. The controller must also inform the production manager that the actions taken can be harmful to the company. He should maintain this level of professionalism and begin to prepare the proper reports after analyzing the information given. Faze should also develop a guide to help employees prepare reports for work orders in a responsible manner. The solution to the Pirate Steel Company†s dilemma is by Faze using objectivity. By using objectivity, Faze will be able to communicate the information fairly and unbiased. Also, the controller must disclose all information that would sway the opinion of an interested user. Disclosing this information will give all the outsiders a better understanding of all paperwork and recommendations that are presented. To show competence in the workplace, the workers must be able to continually develop skills that will improve all aspects of their job. Then they must perform all of their duties and still stay in accordance with the rules and regulations that are involved with their field, and be able to prepare reports that are accurate and honest so that they can be interpreted as they are printed. Everyone must do these things to show their reliability. One example of showing reliability is shown in this quote stated â€Å"To be reliable, information must have representational faithfulness and it must be verifiable and neutral. Accounting information may not represent faithfully what it purports to represents because it has one or both of two kinds of bias (The Accounting Review, 2000, 229).† When a worker is showing objectivity they must prove that they can communicate information in a way that others can understand it and not be persuaded to use misleading information in decision making. This quote shows an example of objectivity: â€Å"To address earnings management concerns, the NYSE, Amex, ASB, and the SEC individually adopted rules and standards focusing on the composition and activities of audit committees. Regulators hope the rules will improve the quality of financial reporting and make it harder for corporations to manipulate the data on which their reported earnings are based (Journal of Accountancy, 2000, 15).†

Idiots

Virus was threatened by Ranchos talent and free spirit that he tried n a number of events to ruined the friendship of Rancho with Farman and Raja. In contrast, Virus model student was Chatter Rambling. Rancho humiliates Chatter by substituting obscenities into the text as Chatter read his speech. Later, Rancho began dating Virus's pretty daughter Pip and they fell in love to each other. A conflict came when the three students were drunk and went in Virus's house to allow Rancho to propose to Pip. After that, Virus threatened Raja that he would be expel if he will talk to his best friends.Raja became paranoid and confused so that he decided to commit suicide because he didn't know what to choose and what to do. Raja recovered with the help of his family and friends. After that Farman decided to pursue his passion in wildlife photography as his profession while Raja took a job interview where he passed. Virus was so heartless that he planned to fail Raja in his final exam but Pip confr onted his father about it. She told Rancho about it and gave him the key. Rancho and Farman went in Virus's house to steal the questions and gave it to Raja but he refused to cheat.Virus caught the trio and expelled them on the spot. However, Rancho gradually gained the deans respect by helping Mona to deliver her baby. Flashing back to the present day, Farman and Raja uncovered some previously unknown facts about their old friend that led them to question everything they ever thought they knew about him. Characters: Ranchos Shameless Chanced/Cheat/ Punish Waning- He was an extraordinary, unique and intelligent student who Incurred the wrath of Dry. Virus by daring to propose radical theories that directly contradicted his teacher's lessons. Humbly of his excellence. He fell in love with Pta. His real name was Punish Waning who was a famous scientist. Pip Casehardened- She was the youngest daughter of Dry. Virus and the sister of Mona. She was a doctor who helped Rancho to take Raja 's father in the hospital. She also instructed Rancho to deliver the baby in the college common room via Voice over ‘P. She was pretty and fell in love with Rancho. Farman Queries- He was the one who narrated the film. His passion was for wildlife photography but his father forced him to be an engineer even though it was not his freewill.But later, he convinced his father to pursue his passion as his profession with the help of his friends. Raja Ratios- His best friends were Rancho and Farman. He came from an impecunious family with a paralyzed father who was a postman and mother who was retired teacher. He tried to commit suicide by Jumping from the third floor of the building because of confusion about whom to choose between betraying his friends or letting down his family. Fortunately, he was able to survived and recovered with the help of his friends. Dry. Virus Casehardened- He was the director of ICE.Students called him Virus Just like a computer virus. He was the most c ompetitive man they had ever seen that he couldn't bear anyone getting ahead him. He owned the pen that he gave to Rancho because of being an excellent student. He was the father of Pip and Mona. He was he school's uptight and heartless dean. Later, he learned from his own mistakes. Chatter Rambling- He was also known as â€Å"Silencer† and he had a difficulty speaking in Hindu. He was the model student of Dry. Virus. He was born in Uganda and completed his schooling in Benedictory.He popped pills from a local quack to sharper his memory. He always farts and blamed others for the output. He always CT of the students, ironing their clothes and many more. Presently, he works as a faculty member in Ranchos school in Lady. Comes in second rank. Man Moan- Better known as â€Å"Millimeter†. He was assigned to do chores in the amp's such as doing project Mona Casehardened- The eldest daughter of Dry. Virus and sister of Pta. She was Borneo her baby with the help of Rancho and friends. She was a very supportive sister and she liked Rancho for Pta. Hen his accessories got messed. He didn't deserve Pip because he only valued and treasured material things and wealth. Mr.. Queries- He was Franc's father. He wanted his son to be an engineer but later he agreed on the decision of his son. He was a loving father who provided the needs of his son. Ranchos Shameless Chanced- He was the real Rancho. He was sent to London. He was not able to study and Cheat was the one who fulfilled his father's dream. Shambles Chanced- He was the father of Ranchos Shameless Chanced. He sent Cheat in school because he discovered his intelligence.Joy Lobo's father – He was a loving father who was very happy for his son was soon-to- be a graduate. Joy Lobo- Machines were his passion like Rancho. He committed suicide because Dry. Virus didn't give him an extension for his project. Who is/ are the protagonist/s? They are three protagonist in the movie namely Rancho, Farman and R aja but for me I considered Rancho as the main character among them because as we can see in the vie the story is focus with Rancho. I would say the he is the protagonist because he is the savior and hero in the film. He always do the right things and find for everyone's rights.He is an extraordinary and he is a role model for me. Who are the antagonists? The antagonists are Chatter Rambling and Dry. Virus Casehardened. Chatter was the mortal enemy of Rancho in academics but he always get second place. He was very boastful. Dry. Virus ruins the lives of his students. He is very cruel and strict. He is heartless that he doesn't feel pity for every students he screwed. He makes lives miserable for the protagonists. How did the movie make you feel? When I watched the movie, I felt disappointed because it only revealed the harsh realities of our education system.It used mockery and humor to display the dark life of every students. But inside that humor, it made me felt hopeful that it a lso gave us an opportunity to analyze the underlying issues that need reforms. But at the end the movie made me felt that â€Å"All is Well†, Just think positive always because however What aspect of the movie did you most engage with? What will you remember? For me they were two aspects of the movie that I engaged most. First was when Mona as going to deliver his baby. In that part, I will remember that we must be united, have trust with each other and everything will be fine.

Application of Separation of Powers in India

Application of Separation of Powers in India APPLICATION OF SEPARATION OF POWERS IN INDIA Separation of powers in Indian context: Doctrine of separation of powers is structural rather than functional. In India not only there is a ‘functional overlapping’ but there is ‘personnel overlapping’ also. A proposal of incorporation of the doctrine of separation of powers was proposed in the constituent assembly and the Constitutional history of India exhibits that the framers of the Indian constitution had no sympathy with the doctrine. In India separation of powers has not been awarded a Constitutional status. The doctrine of separation of powers is a part of the doctrine of basic structure of the Indian constitution although it isnt explicitly noted in it and consequently, no law and amendment can be surpassed violating it. The functions of various organs of the state have been diligently defined by the makers of the constitution. Parliamentary form of governance is followed in India. In Indian Constitution it is expressly mentioned that the executive power of the Union and of a state is vested by the constitution in the President and the Governor, respectively by articles 53(1) and 154(1), but there is no corresponding provision vesting the legislative and judicial powers in any organ. So accordingly it has been held that there is no strict separation of powers. Although prima facie it appears that our constitution has based itself upon doctrine of separation of powers. The Indian constitution has not entirely incorporated the doctrine of separation of powers but has taken a lot from the concept and kept it as a guiding force. The theory of separation of power has just been used as a guiding principle to separate the powers only to that extent to which it alienates the organs of the government from each other. In India fusion and not rigidity of separation of power is followed. The legislature or the executive cannot interfere with the judicial functions of the judiciary as it is independent in its field. The conduct of any judge cannot be discussed in the Parliament as per the Constitution. The High Court and the Supreme Court has been given the power of judicial review and they can declare any law passed by the Parliament as unconstitutional. The judges of the Supreme Court are appointed by the President in consultation with Chief Justice Of India and the judges of the Supreme Court. The power to formulate Rules for efficient conduct of business vests with the Supreme Court. Article 50 of the Constitution puts an obligation over the state to take steps to separate the judiciary from the executive. But since it’s a Directive Principle of State Policy, therefore it’s unenforceable. In a similar way certain constitutional provisions provide powers, privileges and immunities to MP’s, immunity from judicial scrutiny into the proceedings of the house, etc. Such provisions are thereby making legislature independent, in a way. The President is conferred with the executive power as it is provided in the Constitution. The Constitution enumerates the powers and functions of the President. The President and the Governor are immune from civil and criminal liabilities. Separation of Power- Parliament Executive India, since it is a parliamentary form of government, therefore it is based upon intimate contact and close co-ordination among the legislative and executive wings. However, the executive power vests in the President but, in reality he is only the formal head and that, the real head is the Prime Minister along with his Council of Ministers. The reading of the article 74(1) makes it clear that the executive head has to act in accordance with the aid and advice given by the cabinet. Generally the legislature is the repository of the legislative power but, under some specified circumstances President is also empowered to exercise legislative functions. Like while issuing an ordinance, framing rules and regulations relating to public service matters, formulating law while proclamation of emergency is in force. These were some instances of the executive head becoming the repository of legislative functioning. President performs judicial functions also like while assenting to death senten ces. Separation of Power- Parliament Judiciary Parliament can also exercise judicial functions, like in the matter of the breach of its privilege. In case of impeaching the President both the houses take active participation and decide the charges. Judiciary also performs various administrative functions when it has to supervise all the subordinate courts below. It exercises legislative power also when it formulates the rules regarding their own procedure for the conduct and disposal of cases. Executive functions of the legislature The legislature is prone to perform the following executive functions: a special role is played by the legislature in the executive field, especially in the parliamentary form of government. As a matter of fact, the life of the executive in a cabinet form of government is totally dependent on the will of the legislature. It is the legislature which elects the executive from itself. After election, the executive has to be responsible to the legislature. If the legislature expresses its no-confidence in the executive, the latter must resign. Thus, from birth to its death, the executive is tied to the chariot-wheel of the legislature. Legislative functions of the executive The executive also performs some legislative functions as noted below: In a parliamentary system of government the chief executive like the Queen of England and the President of India summons and prorogues the legislature. The authority can dissolve the lower house and order for fresh elections. It is a practice in almost all the countries of the world to refer the bill passed by the legislature to the chief executive for approval. Unless the chief executive okays the bill, it cannot be law. The chief executive can withhold his assent which is called the veto power of the executive over the legislature. When the legislature is in recess, some urgent laws can be made by the chief executive by promulgating ordinances which will have the force of law. The life of an ordinance varies from state to state. It is a short-term measure. This is a direct legislative fiat of the executive. In a parliamentary form of government the executive has a mass of legislative spade-work. It is the executive that initiates a bill in the legislature. So in a cabinet government a minister initiates bills in the legislature. A bill sponsored by a private member has little scope of success in the absence of direct patronage from the ministers. Thus we find that the Prasar Bharati Bill to ensure autonomy to the All India Radio and the Doordarshan was piloted by the Minister for Information and broadcasting in the V. P. Singh Government. The executive makes what is called delegated legislation. The legislature cannot make the minutest details of all laws. It frames only the broad laws. The minor aspect of the legislation is done by the rule-making powers of the executive. These rules and regulations which have the same force as law is the exclusive legislative domain of the executive. The executive also shares the legislative functions of the nature of financial legislations like the budget and theFinance Act. In India, no money bill can be introduced in the legislature without the prior approval of the President. Thus all three organs act as a check and balance to each other and work in coordination and cooperation to make our parliamentary system of governance work. India being an extremely large and diverse country needs a system like this where all organs are responsible to each other as well as coordinated to each other, otherwise making governance possible becomes a very rigid and difficult task. JUDICIAL PRONOUNCEMENTS In Keshavanand Bharti case (1973), the Supreme Court held that the amending power of the Parliament is subject to the basic features of the constitution. So, any amendment violating the basic features will be held unconstitutional. This scheme cannot be altered by even resorting to Art.368 of the constitution. In Ram Jawaya v. Punjab (1955) case, the Supreme Court held up the observation that the executive is derived from the legislature and is dependent on it for its legitimacy. Cabinet ministers in India both executive and legislative functions. Art. 74(1) gives the upper hand to the cabinet ministers over the executive by making their aid and advice mandatory for the President, who is the formal head of the State. In Indira Nehri Gandhi v. Raj Narain (1975) case, the Supreme Court held that adjudication of a dispute is a judicial function and parliament cannot even under constitutional amending power is competent to exercise this function. In Swaran Singh case (1998) the Supreme Court declared the Governor’s pardon of a convict unconstitutional. In subsequent judgments, the Supreme Court upheld the rulings of the Keshavananda Bharti case regarding the non-amend ability of the basic features of the Constitution and strict adherence to the doctrine of separation of powers.

Functions of management and roles of management Assignment

Functions of management and roles of management - Assignment Example Furthermore, this paper intends to ascertain the primary reasons of McDonald’s behind securing a leading and most profitable fast-food restraint in the world (Sabharwa, 2012). Discussion With the advent of globalization and the rapid development in technology, it is very vital for every organization to adapt new techniques and strategies that would help them in maintaining and retaining a leading position in the market. Accordingly, McDonald’s is considered to be one of the leading fast-food restaurants in the world. The fast-food chain was established in the year 1940 in California USA. Currently, the fast-food chain has a total number of 34,000 stores across the world and it further intends to expand its number of stores in future. It is worth mentioning that at the initially the business faced many challenges from increasing competitors like Burger King and Subway. However, the effective management practice has embraced the fast-food chain to establish itself as a le ading and one of the most renowned fast-food brand around the world. The primary reason behind its success can be attributed to adaption and execution of modern management function within the organization. ... Planning Planning is an important task and is the first function of management. Good planning contributes towards making effective decisions in subsequent stages. Accordingly, McDonald’s has framed and implemented different marketing strategies to seek large customer base and loyalty. The prime focus of the fast-food chain has been to offer products at affordable prices. The fast-food chain has also emphasized on meeting the needs of children by increasing its product line especially meant for the children preferences and expectations. The fast-food chain widely considers promotional activities as an effective tool for increasing its competitiveness at global market segment. The fast-food chain has uses slogans such as â€Å"We love to see you smile,† â€Å"I’m Lovin’ it,† and â€Å"Food, Folks, and Fun,† among others as a medium for promoting its product and services. Another important component of the fast-food chain has been its ability to change its strategies quickly according to the changing business environment (Conrad, Grover, Vinciguerra & McKnight, 2009). Organizing The business model of McDonald’s is slightly different manner than other fast-food chain. The organization is considered to be one of the largest holders of franchisors around the world. After its establishment the organization has almost 34,000 stores and serving millions of customer’s daily worldwide. The strategy of providing franchisee is considered to be one of the most important functions of the company as it has helped the business in managing its brand awareness and expanding its business globally. Leadership The leadership in McDonald’s has always been a prime factor for its success. The organization follows

Exercise Health Essay Example | Topics and Well Written Essays - 750 words

Exercise Health - Essay Example Kumar et al in their book Pathologic basis of disease, refer to cardiovascular disease as the single greatest killer of humanity in industrialized nations, accounting for more than 5 million deaths per year. Sedentary living and the associated cardiorespiratory diseases are regarded by Bouchard and Blair as the major factors responsible for premature deaths in this century. Hypertension and obesity are the initial manifestations of disease as the body starts accumulating fats due to the lack of physical activity. Soon the blood vessels become clogged due to the deposition of fibrous plaques, leading to increased blood pressure. Canlas describes hypertension as the silent killer, because it causes extensive damage internally long before the external manifestations of the disease. It is therefore important to realize the importance of exercise and incorporate it in a daily routine to nip the problem in the bud. Fletcher et al in their statement on exercise state the fundamental role of physical activity to counter the cardiovascular accidents. According to them, exercise increases the functional capacity of the heart and reduces the myocardial oxygen demand. Exercise minimizes the chances of adverse cardiac events in normal population and in rehabilitation of patients who have survived a prior attack. Regular routine improves calcium deposition in bones, thereby increasing bone density and reducing the risk of bone break disease, osteoporosis. Siscovick et al highlight the importance of adopting a regular exercise routine in order to maintain the bone strength and flexibility especially after menopause. The effects of exercise on muscular system are evident as an improvement in endurance and power on account of resistance training. Bouchard et al propose a regular exercise routine because it ensures an adequate fat distribution over the body and the normal body mass index as well as counter the metabolic disturbances leading to the development of diabetes and abn ormal lipid profiles. Chesley et al highlight the effects of exercise when accompanied by adequate protein intake, as it helps shed excessive fat and shifts the muscle protein turn over towards the synthesis of new proteins resulting in increased lean muscle mass. As evident, the benefits of exercise are numerous and the risks are minor or limited to some exceptional cases. Care should be taken when designing the exercise plan for hypertensive people or the survivors of congestive cardiac failure as they have limited reserve of cardiac and respiratory functional capacity. Siscovick et al describe the benefits of starting from light aerobics and moving onto resistance training exercises as they prove beneficial in the long run, as manifested by increase in strength and endurance, and a lower level blood pressure. Bouchard et al also advocate this approach as a step to reduce the over all chances of recurrence of adverse cardiac events and support the fact that a carefully designed ex ercise regimen should dismisses the myth about exercise being dangerous for health. When talking about the sedentary life style in developed countries, the referred target population is the one with great jobs and the policy makers who employ masses for the tasks to be performed, while their own job is limited to sitting at the desk behind a screen to make and manage the policies and

Discover How the everyday operations of the press intersect with the Assignment

Discover How the everyday operations of the press intersect with the political system and with government affairs - Assignment Example The contentious issue here is if the data collected is kept in a secure place and not prone to misuse. Also, whether there are substantial laws to guard against misuse of this data (Hicks n.p). In a story by Rosalind Helderman highlights the challenges Scott Walker faces in his ambition of being a presidential runner in 2016. Scott who is the Wisconsin Governor faces two court cases that may undermine his chances in the presidential race. One case is centered on his â€Å"ex-aide’s e-mails† whereby â€Å"questions arise about the extent he encouraged interaction between his 2010 campaign and his official aides†. Even though he emerges victorious in this e-mail probe prosecutors are also looking if his â€Å"successful recall campaign illegally coordinated with independent conservative groups†. Him being able to walk free from these allegations will boost his chances and earn him strong influence (Helderman n.p). In a story by Johnson and Craighill on latest poll opinion on the federal government healthcare bill in the state of Maryland; show that majority of the residents supports the law (55% support). However nationally there are varying opinions. Maryland’s huge support is probably because the number of democrats is high and they strongly advocate for passing of the law. Maryland’s online health insurance has been faced with various technical difficulties and hasn’t been successful as anticipated by the state officials (Johnson n.p). Laura Ingrahm gives an opinion on reasons conservatives should base in rejecting the immigration reform. The statistics show that most immigrants are in support of the democrats thus could not benefit the conservatives at all. Laura stresses on the need of using facts and experiences to weigh the benefits accruing from a new policy instead of relying on sentiments and dreams. Also that the recent politicians are fanatics and trusting them with important boarder laws is such a bad idea. Hence, if

Science, Technology & Innovation Systems Essay Example | Topics and Well Written Essays - 2750 words

Science, Technology & Innovation Systems - Essay Example In places where there is no sufficient level of wind, the wind turbine industry certainly cannot operate efficiently and effectively. It requires strong level of wind in order to generate enough amount of electricity from wind energy. Electricity is very important in the society particularly in industries, households and every establishment. This means that electricity is an integral part of every political, social, legal, technological, economic and environmental aspect of the society. This is the reason why every nation tries to come up with the right level or amount of supply of electricity for everyone. Around 21.40 percent of electricity in Denmark is derived from wind. Compared this from the United States and other countries in Europe, this is relatively higher and only implies that Denmark has remarkably relied heavily on the wind-turbine industry in its electricity generation aside from other energy source. Certainly there are some important reasons why the wind-turbine indus try in Denmark became so strong. It is the main point of this paper to present some of the factors that contribute greatly to the success of wind-turbine industry in Denmark. ... Furthermore, the proponent includes the characteristics of the innovation system and the corresponding impacts on other sectors and technologies. Main actors, linkages, institutions The world is currently faced with the issue of global warming which is said to be as an upshot of human’s economic activities over the long span of time. What was the most intriguing is the issue about the higher amount of greenhouse gases emitted by electricity generation through fossil-fuel based of generating electricity. In Table 1, it is shown that different countries in Europe have substantially contributed higher amount of greenhouse gases emission due to on-going economic activity. However, the good news is that most of the fossil-fuel based of generating electricity can be replaceable by other alternative energy source. These fossil-fuel based of generating electricity can be replaceable by wind as shown in Table 2. Shown in Table 3 is the specific information about the percentage of elect ricity produced out from wind energy in the United States, Denmark and other countries in Europe. Table 1. Specific average emissions (CO2, SO2, NO2) from fossil fuel-based electricity generation in the different EU-27 Member States in 2007 (European Wind Energy Association, 2009) Table 2. Fossil fuel-based electricity generation replaceable/avoidable by wind (and other renewable electricity generation technologies) in the EU-27 Member States in 2007 (European Wind Energy Association, 2009) Table 3. Percent of Total Electricity Derived from Wind in 2006 (Asplund, 2008) The European Wind Energy Association is very particular with sustainability and eradication of factors that slowly affect the environment in particular. The