SEE Business Services Literature review Example | Topics and Well Written Essays - 2000 words

SEE Business Services - Literature review Example However, various factors might result to this kind of scenario. For instance, the ever-changing business environment will push many business people and entrepreneurs to seeking more information on how they can utilize the business opportunity effectively. Because of this, the membership will increase because one of the objectives of the organization is to develop members. Additionally, the members have a forum to share their experiences and educate each other on various business and entrepreneurial ventures. Another major cause of increase in membership is favorable business environment that will encourage business hence the need for people to join the organization in order to gain knowledge. The driving force for this is that the organization provides an environment of sharing between members. Moreover, the organization encourages and celebrates outstanding business practices. Similarly, a favorable business environment will lead to an increased number of businesses and as a result, more people would want to join the organization in order to benefit and improve their business (Franz & Huemer 2007, p.6). Consequently, a favorable business environment will also lead to an increased number of entrepreneurs hence increasing the number of people who want to join the organization. ... Furthermore, the organization is bridging an information gap that exists in the market hence many want to join and benefit from the services that it offers. Another reason for the sharp increase in the number of people wanting to join the organization is the few number of organization that offer similar services. These are some of the courses for the increasing number of people that want to become members of the organization. However, for the organization to manage this increase effectively without negatively affecting the value of services it provides then it needs to develop smaller business development teams at the regional level that will deal with all the needs and concerns of members. These business development teams will perform a similar function as those in the head office in order to, effectively, manage the rising number of members without having a breakdown. However, they will not be in a position to make decisions. The management of the organization will be the sole cust odians of all rights and privileges. Additionally, these development teams will work as the head office directs. 2.0 Change Facilitation (a) Force Field Analysis Diagram +10 +5 0 -5 -10 \\\\\ The size of the arrow signifies strength i.e. the longer the arrow the stronger the force the shorter the arrow the weaker the force (Harris, 2002, p. 20). However, looking at the Field Force Analysis Diagram, there are several forces that the organization is facing. These forces are from all involved parties in the organization. For instance, the regional officers are advocating for decentralization in the organization so that more members can get services closer to them and faster than when the head office

Crunchie Bones Essay Example for Free

Crunchie Bones Essay The aim of this experiment is to test whether or not a Crunchie bar could be used as a bone replacement. If this were possible the crunchie would have to be strong enough to support the patients life style. The Crunchie bar will be used to replace a leg bone. After the experiment I will calculate the ultimate breaking stress of the Crunchie and then compare this to the ultimate breaking stress of a leg bone. I will calculate the stress by using the formula: The apparatus is going to be set up as follows: I will tighten both of the G-clamps by 90 at the same time, then I will read off the force on the dial of the scales. I will read the dial from directly above otherwise parallax may occur. I am using three crunchies at the same time, as this will be more reliable. To make the measurements accurate I will calibrate the scales after the crunchies and wooden boards have been put on to it. I will ensure that the G-clamps are placed in the middle of the blocks so that the pressure off these blocks is spread over all of the bars, and not just on one side. The safety aspect of this experiment is that the G-clamps may fall off and cause an accident. Results Degree turns ( ) Force in Newtons (N) 90 58.8 180 147.0 270 264.6 360 431.2 450 617.4 540 833.0 630 1038.8 720 1185.8 810 1176.0 900 1127.0 990 1097.6 1080 1097.6 1170 1097.6 1260 1097.6 1350 1097.6 1440 1097.6 I have, as accurately as possible, measured the surface area of one crunchie, the measurements were: 140mm x 25mm = 3500mm To use the stress formula the surface area needs to be in m , to get this I will: 3500 x 1000000 = 0.0035m As I have used three crunchie bars I will need to times the above value by 3: 0.0035 x 3 = 0.0105m Using the above results table I have constructed a graph. As it and the results table shows the crunchie bars held up against a great force, then went the force reached 1190.0N, the crunchie bars crumbled. This meant the up ward force from the crunchie bars went and the force dropped down to1097.6N this force continued when the G-clamps were continued to be turned. Calculations By doing the following calculations I will determine the ultimate breaking stress of the crunchie bars for one leg. Stress ( ) = force (f) Area (A) Stress ( ) = 1190.0 N 0.0105 m Stress ( ) = 113333.3 Pa = 11 x 10 Pa Due to inaccuracies of the scales I am going to calculate the maximum and minimum values of the force and then calculate the breaking stress due to these differences. Maximum force = 1200 N Minimum force = 1180 N Maximum Stress = 1200 N 0.0105m = 114285.7 Pa (1dp) = 1.14 x 10 Pa Minimum Stress = 1180 N 0.0105m = 112380.9 Pa (1dp) = 1.12 x 10 Pa I have accounted for the inaccuracies of the scales and of the turning of the G-clamps by drawing error boxes on the graph. The size of the error boxes is 20N x 36 . Further calculations will determine whether or not the crunchie bar would be a suitable replacement for a leg bone. Average mass of human = 60kg Weight = mass x gravity = 60 x 9.8 = 588 N Area of crunchie bar = 0.0105m Area for two legs: 0.0105 x 2 = 0.021m Stress = F A = 600N = 600N 0.021m 0.0105m = 28571.4 (1dp) = 2.8 x 10 Pa Stress = 57142.9 Pa (1dp) (1 leg) = 5.7 x 10 Pa By using question eight from the section Spare Part Surgery in the Salters Horners Advanced Physics book I can see that the crunchie bar would not be able to be used as a bone replacement. This is because the value given in the book for stress on the leg bone when someone standing still is 10 Pa and so is bigger than the 2.8 x 10 Pa, therefore the crunchie would shatter when under this stress. When investigating further and by using question nine from the section Spare Part Surgery in the Salters Horners Advanced Physics book I found that there is a bigger value for stress when the person moves or in the case of question nine, jumps off a wall. The below calculations show that the crunchie bar would be unable to with stand the stress of the patient moving: Height of wall = 1.5m Time taken = 0.1s Gravity = 9.8ms = 9.8Nkg Mass = 70kg a = v t = 5.42 0.1 = 54.2 ms F= ma = 70kg x 54.2ms = 3.80 x 10 N Calculations for crunchie bars: Area of both legs = 60 x 10 m Area of crunchies = 0.0105m Calculations for bone: Man lands on two legs = 0.0105 x 2 Stress = F = 0.021m A Stress = F = 3.80 x 10 N A 60 x 10 m = 3.80 x 10 N = 6.3 x 10 Pa 0.021m = 18095238.1 Pa = 1.8 x 10 Pa These calculations show that the crunchie bar could not with stand the stress when the patient moved. This is shown in the calculations because the value of stress on the crunchie bars when put in this situation is greater than that of the leg bones. Therefore the crunchie bars would break. Overall this experiment has shown that a crunchie bar could not be used as a suitable bone replacement as it would not be able to with stand the ultimate breaking stress of a person if they were standing still or if the person was moving. If I had more time to continue this experiment I would make a piece of apparatus, like a protractor, that enabled me to measure the degree turns that I made when turning the G-clamps making my measurements more accurate. Using the apparatus I could also make more turns such as 45 turns as well as 90 turns.

Study of Nikon Corporation

Study of Nikon Corporation The Nikon has gone global and divides the globe to six regions of its operation which are the Americas, Europe, Asia, Oceania, Middle East, and Africa. The products have also been grouped in to imaging products (Digital/film cameras, lenses and accessories), precision equipment (IC/LCD steppers and scanners), sport optics (Binoculars, telescopes and laser rangefinders), instrument products (Microscopes and measuring instruments), and ophthalmic lenses (Single vision and progressive addition lenses) (Nikon, 2010). It has a capital of  ¥ 65,475 million as of March 31 2010, where the consolidated net sales were  ¥ 785,498 million as of March 31 2010 while unconsolidated net sales as of March 31 2010 were  ¥ 572,972 million (Nikon, 2010). The numbers of employees in the corporation are approximately 26,125 as of March 31 2010 where the number is not inclusive of employees in subsidiary and associated companies. The company also has five main plants that include the Ohi plant, Yokohama Plant, Sagamihara Plant, Kumagaya Plant, and Mito Plant (Reynolds, p.23). The company has developed products of quality throughout the years where the core technology center, the research and development center and the production technology center are responsible for quality and innovation. Its imaging products (72.5%) contribute to a huge proportion of the sales followed by precision equipment (19.1%), instruments (5.7%) and others (2.7%) respectively (Nikon, 2010). The Nikon philosophy is Trustworthiness and Creativity that presents the unchanging principles that the company are dedicated to. The aspirations include Meeting needs and exceeding expectations where the company does not just stop at meeting the customer needs but also providing the customer with new products of value that exceed expectations; aiming at sustained growth through continuous development of all products; maximizing on the understanding and knowledge on light to produce products that transform and lead the markets currently and in future; and maintaining high integrity so as to contribute to the prosperity of the society (Nikon, 2010). The commitments of Nikon are being firstly being pro active i.e. Be broad-minded and well-informed in order to act quickly and resolutely Second seeking new knowledge i.e. Pioneer new potential through self-study and insatiable curiosity thirdly is effective communication i.e. Harmonize diverse skills by thinking out of the box and communicating effectively with others and last but not least displaying integrity i.e. Work with diligence and sincerity as a responsible individual (Nikon, 2010). The goal is Transforming imagination into creativity (Nikon, 2010). This paper critically examines the Nikon Corporation its history products, markets, goals and philosophy. It continues to scrutinize the company by performing a Strength Weakness Opportunities Threats Analysis which is crucial in matching the companys resources and capacity to the competition it faces in its operating environment; and a 4 P Product Services Pricing Promotion and Placement Mix analysis. It elaborates the position the corporation stands in the market and current and future opportunities that the company has in terms of growth and sustainability. Strength Weakness Opportunities Threats Analysis Nikon has been well placed in the markets in the markets and this gives the company a competitive advantage (Armstrong, p.34). This involves an environmental scan where the internal and external analysis is carried out. The Strengths The patent rights of the brand are high Nikon boasts of a global established brand that sells globally and is demanded by so many customers. The Nikon products are renowned throughout the world and thus give the company a strong basis to establish itself over it competitors and any new entrant in to the markets (Tarcy Et al p.47). This is seen as strength in that the brands are preferred by customers thus more sales are made and hence more revenues to the company. When the patent right is high the company has a lot of goodwill with the company and thus becomes the favorite and hence controls a larger share in the market. High technology in the production of products; Nikon has a reliable brand that is based on high level technological supremacy and resource and development. This has been established by the company since its inception where the products developed suit the market and become leaders in the market because of their level of technology (Nikon, 2010). The company has continued to phase out the products that are out of technology and introduced competitive products in the market that make life convenient and more comfortable. The company has invested a lot in resource and development and alliance, and industrial knowledge so as to keep on producing basic technological products that control the market. The Nikons starring technology is developed in the optics, image processing, materials, precision measurement and manufacturing, software and system technologies. The technology has continued to be unique and superior which offers better performance and functionality. Such technology include Super-Resolution in Non-Linear Optical Lithography, High-Precision Thin films, Ultra-Precision Molds, Image Processing Algorithms, Lead-Free Electronics Technology, Nano Particle Coating, Carbon Nanotubes (CNTs), Computer Aided Engineering (CAE), Vibration-Reduction (VR) and Predictive Focus Tracking System (Nikon, 2010). Quality has also been a strong point for Nikon in that the products produced have always been regarded for their high quality in the market. This makes Nikon products have a competitive advantage over its competitors. The diversification of the products that the company has is also a very strong strategy to remain in business (Tarcy Et al. p.52). This is the case because the company does not rely on a single product to get its revenues thus diversify the risks in the markets. The company has diversified to produce products like microscopes, measurement instruments, binoculars, cameras, and steppers that it has continued to dominate the market and contribute to the companys revenue. Nikon continues to boast of a very wide distribution network. The global dominance in the five regions which are the Americas, Europe, Asia, Oceania, Middle East, and Africa gives it a competitive advantage over those with ineffective distribution mechanisms (Nikon, 2010). Even in each region there is specialty in the products that are more preferred by the customers hence more sales. There is also presence of subsidiaries and affiliate companies that make the products available to the customers easily and in time. The effective distribution network enables the company to study the dynamics of the market in time and respond quickly before the markets are dominated by other competitors. The global presence is strength due to balancing of the currencies where the company can absorb shock from depreciation of currencies in areas that they are operating in (Tarcy Et al. p.71). The global presence can also be important in that when products are not moving in one region they can be transferred to other regions that require the products and thus promote business. Nikon has global and regional presence that enables the company to study the dynamics of each region and apply the best strategy. It is also possible to shift the products to other markets when they are bought at a slower rate in other regions thus save on production. Nikon has also invested a huge amount of finances in its business; the capital of  ¥ 65,475 million invested by the company is a way to lock out investors that cannot raise such an amount hence helps it in dominating the markets. The Nikon D1H camera is known for its solid build where the handling and the ergonomics is very efficient with a strong and fast autofocus. It is also weatherproof and is very fast since it as the 5 fps. It also produces large images that are approximately 40 jpeg fine (Nikon, 2010). Weakness Nikon has a poor marketing strategy where promotion of products has been low and the products have not been known to many consumers. The marketing systems have been reluctant and not aggressive enough to make the products known in all regions. The production of the Nikon scan scanner software that was faulty was a major weakness to detest its products in the market. The Nikon Scan has remained redundant in the number of images it determines in that it only determines 99 images and stops working (Nikon, 2010). For images above 100 the scanner must be restarted to continue its function. This is a very crucial part in that the customer can judge the products quality through one product and lead to rejection of the rest. The scanner software did not also have proper calibration procedures even after the purchase of an IT-8 Target. The Nikon NiMh camera batteries are not user friendly also they are heavy and big while they are sold expensively at shops (Nikon, 2010). They are also bad since they need recharge or be replaced once the camera is put in use for a shorter time than other cameras. There is a global phobia where people detest products from Japan and China and see then as counterfeits or of low quality. Products from these countries may have low sales due to such phenomenon and the company must be able to fight this negative attitude of the products it produces. Opportunities The digital world has numerous chances that have not been exploited the customers are yet to be fulfilled (Bà ¶hm, p.23). Customers still yearn for better digital products as they are produced. Any company that deals in technology has opportunities to control the market share through unique products or products that are user friendly and technologically advanced. In cameras manufacturing better products gives the company a chance to remain competitive. In view of the fact that Nikon has invested heavily in resource and development then it stands a chance to better opportunities. Trade is being liberalized in many regions and thus there are possibilities of governments loosening regulations of operations. This will be instrumental in allowing further development of the company to such countries where it is not yet penetrated (Ferrell, Hartline, p.35). Nikon has the capability to expand its production processes to other countries where there is distribution is done from exports. This will be easier and cheaper to reduce costs of production since the products are will be produced locally hence extra costs are eliminated (Bà ¶hm, p.48). Nikon may prefer mergers with companies like Sony so as to be much effective and build an empire that will control a large market share. a vertical merger will be more effective where the companies do not loose their identity but merge as a necessity to better their business objectives. Threats Nikon faces stiff competition from other globally renowned companies such as Sony, Olympus, Panasonic, Fujifilm, Canon, Kodak, Casio, and Pentax that all deal with the similar products. Such companies pose a threat of controlling the market share that Nikon holds. There is also the threat that the customers may shift their taste and prefer other companys products due to better marketing techniques applied by the other companies. New regulations may appear in different regions that may affect the companys operations in view of the fact that they may be unfavorable or strict. These regulations may include trade regulations that may be a barrier to efficient trade. In the Middle East peace has not been brokered by the warring parties and this political stand off will be a threat to business in the region. 4P strategy The Product Services, Pricing, Promotion, and Placement (Distribution) analysis of Nikon Corporation will be effective in establishing the companys position in the market and the opportunities that may be available for sustainable growth (Ferrell, Hartline, p.39). This gives a customer oriented approach that ensures that the business ventures into the market in a way that it will meet all the customers demands and expectations. The 4P marketing strategy is also known as the SIVA strategy which is translated as the Solution (product), Information (Promotion), Value (Price), and Access (Place) (Ferrell, Hartline, p.39). Product Nikon deals with a range of products that are aimed at maximizing customer satisfaction. The products include imaging products such as the Digital/film cameras, lenses and accessories; precision equipment such as IC/LCD steppers and scanners; sport optics such as the Binoculars, telescopes and laser rangefinders; instrument products such as the Microscopes and measuring instruments; and ophthalmic lenses such as the Single vision and progressive addition lenses. The imaging products are specifically the digital SLR Cameras, Digital compact cameras, speed-lights, software, film scanners, film SLR cameras, and Nikkor lenses. The microscopes include the biological, digital, industrial, stereoscopic and multi-purpose zoom. The precision equipment includes the IC stepper and scanner and the LCD stepper and scanners in different series (Nikon, 2010). The packaging is attractive with different colors and the Nikon brand name on them with each product packed with a user manual so as to enable the user steps of operation. The packaging is also ensured to shock proof to protect the products from any falling or mishandling. A return form is also placed in the packaging that bears the name and address of the company. The company logo is also encrypted in all products. It bears the words handle with care that cautions any person handling them that they are delicate and prone to damage. The customers are also assured of a warranty for every product they buy that is from authorized distributors. Pricing Each product has a specific price and the prices vary in every region and according to the specifications. The price for Digital SLR Cameras is $7,999.95; NIKKOR 50mm f/1.4 is $469.95, AF-S Teleconverter TC-20E III is $499.95; AF DC-NIKKOR 105mm f/2D is $1,199.95, and COOLPIX S640 is $219.95 (Nikon, 2010). The LS-9000 Nikon scanner is sold at $2799.99; while SB-400 Speed-light unit is sold at $149.99; SB-600 Speed-light unit is sold at $249.99; and SB-900 Speed-light unit is sold at $349.99 (Nikon, 2010). Compared to the competitors prices Nikons prices are averagely similar in the markets thus leaving the customer to choose the best product that suits them. Promotion This includes the Advertising, Professional Selling, Sales Promotion, and Publicity of the products by the company (Ferrell, Hartline, p.57). Nikon Corporation in June 2003 dissolved the Nikon sales promotion Co. ltd in view of the fact that it was not affecting its mandates to the corporation. Its mandate was shifted to Nikon Corporation business units that would effectively carryout the marketing and advertising. Nikon has also implemented the CSR strategy that includes several promotional strategies which include the education and awareness, surveying and monitoring, preventions of violations, and a consultative reporting system. The education strategy seeks to educate the employees in the corporation to create a favorable workplace environment through this promotion strategy the employees are able to promote the company to the public. The company also conducts awareness surveys that help gauge the products place in the market this helps promotion in laying the right procedure to advertise the products that have low sales. Nikon also promotes the products through print and advertising. It also holds photo exhibitions like the Photokina that helps in showcasing all the recent products by the company. Photo shootouts are also organized where customers are able to try out the new products and know their operations, availability and prices. Billboards are also used to advertise the products so as to reach the customer more efficiently. Taxi branding where taxis are branded with the company logo and products to promote the products is done globally. Nikon has also been involved in supporting sports such as formula one and advertised during the events (Nikon, 2010). Placement (distribution) Nikon is present globally with all its products being traded world over. The market has been segmented into regions that enable ease of distribution of the products to the customers. There are six regions which are the Americas, Europe, Asia, Oceania, Middle East, and Africa (Nikon, 2010). In each region there are authorized distributors of the products where they are then further sub-divided into sub divisions that help penetrate the market effective and reach the customers in time. Conclusion The general life cycle of the products from Nikon starts from the receiving of raw materials, then to the material, component and product manufacture, then to transport, where it is then used by the customer after which it is then recycled or disposed. Nikon has developed a competitive advantage over other companies and has definitely benefited from the effective marketing strategy it has. Work Cited: Armstrong, Michael. Management Processes and Functions, London: CIPD, 1996 Bà ¶hm, Anja. The SWOT Analysis. Boston: GRIN Verlag, 2009 Tarcy, Brian,. Bradford, Robert and Duncan, Peter. Simplified Strategic Planning: A No-Nonsense Guide For Busy People Who Want Results Fast!. New York: Chandler House Press, 2000 Ferrell, Olive C. Hartline, Michael D. Marketing Strategy. Ed.4, New York: Cengage Learning, 2008 Nikon. Nikon Corp, 2010. http://www.nikon.com/ November 27, 2010 Nikon. Product Assessment, Nikon Corp, 2010. http://www.nikon.com/ November 27, 2010 Reynolds, Clyde. Nikon F Book. New York: Focal Press, 1977

Industrial Revolution :: essays research papers

THE INDUSTRIAL REVOLUTION. The Industrial Revolution is the name given to the movement in which machines changed people's way of life as well as their methods of manufacture. About the time of the American Revolution, English People began to use machines to make cloth and steam engines to run the machines. Sometime later they invented locomotives. Productivity began a steep climb. By 1850 most Englishmen were laboring in industrial towns and Great Britain had become the workshop of the world. From Britain the Industrial Revolution spread gradually throughout Europe and to the United States. The most important of the changes that the Industrial Revolution brought were: 1. The invention of machines to do the work of hand tools. 2. The use of steam, and later of other kinds of power, in place of the muscles. 3. The adoption of the factory system. The Industrial Revolution came gradually. However, when measured against the centuries people had worked entirely by hand, it happened in a short span of time. Until the inventions of the flying shuttle in 1733 and the spinning jenny in 1764, the making of yarn and the weaving of cloth had been much the same for thousands of years. By 1800 a host of new and faster processes were in use in both manufacture and transportation. Several systems of making goods had grown up by the time of the Industrial Revolution. In country districts families produced most of the supplies that they used, while in the cities merchandise was made in shops, and manufacturing was strictly regulated by the guilds and by the government. The goods made in these shops were limited and costly. The merchants needed cheaper items, as well as larger quantities, for their growing trade. They had to establish another system of producing goods. The cottage or domestic industry filled in the gap for some time, because it gave the merchant a large supply of manufactured articles at a low price. It provided employment for every member of a craft worker's family and gave jobs to skilled workers who had no capital to start businesses for themselves. A few merchants who had enough capital had gone a step further. They brought workers together under one roof and supplied machines. These establishments were factories. After centuries of the craft guilds and the government having controlled commerce and industry, began the belief that it was better to let business be regulated by the free play of supply and demand rather than by laws The English government started to leave business free to adopt the new inventions and the methods of production which were best suited to them.

Career pathways of three social care sectors Essay

Describe the roles, responsibilities and career pathways of three health or social care sectors Within this assignment I will be discussing three different health or social care professionals and describing their roles are and also their responsibilities. Social worker A social worker’s role is to help people with their issues and also their families, in order to help to adjust to the problems that are occurring throughout their lives. They most frequently work with those problems such as, child abuse, substance, abuse, mental illness, anti-social behaviour and many more. A social worker would specialise in a certain area and help a person with that certain situation. However, some people’s issues may be unchangeable therefore they help others to adjust to the situation and help them in order to accept that certain situations may not be able to be changed. Social workers usually work with the government in departments such as offices, clinics, prisons, hospitals, nursing homes, schools, businesses and many more. Being a social worker has numerous responsibilities entailed with the job which comes with helping others such as, preparing interviews with the service users and their families which enables them all to evaluate the situation , offering support through counselling, or group therapy to the service user and their family, ensure that the support offered enables the service user to lead their life as well as possible. Although a vital role within social work is to ensure the safety, security and well-being and caring for the service users and their families it also involves numerous responsibilities that are a legal requirement within social work such as, giving evidence when necessary in court for the person they are working with, writing accurate records of what has occurred and preparing reports for special meetings (this may possibly be court too), writing up assessments about the situation that meet the stated standards and is on a timescale, communicating with other agencies such as hospitals, schools etc. to ensure that they understand what is going on at home and to ensure their safety. In order to follow the career path of being a social worker it is vital to have studied for 2 years at college or Sixth Form whilst gaining qualifications from them also. After this it is important to go to University in order to maintain a degree, the current qualification to study at University in order to maintain a career in social work is an honours  degree in Social Work, however it is possible to also go into other degrees such as sociology, youth work or anything relatable and train to be a social worker afterwards. This is a popular approach for many people as it is relatively hard for those of a young age to get into a degree level of Social Work. Midwifery The role of a Midwife is to support, care and advise women, their partners and family, at every stage of childbirth; before, during and afterwards as they help women decide what care they would like throughout childbirth, the services they will use and any other important decisions that need to be made. For the first 28 days of a child’s birth they help by taking care of the new born child and provide health education and support the parent through this emotional, difficult and overwhelming period they do this with regular health visits to the new mother and new born child. The main responsibility for a midwife is to ensure that the mother and the new born child’s health is on top form which ensures their safety and security by caring for them, they do this by keeping to the hospitals health and safety policy furthermore, they have numerous responsibilities to adhere by in order to ensure this of their patients. During pregnancy they must diagnose, monitor and examine the woman which ensures that nothing has or is going to go wrong within the pregnancy and if there is something found it can be treated fast and efficiently in the appropriate manner. This means that they must identify high risk pregnancies through this such as, ectopic pregnancies so that doctors and medical professions can be informed and the mother can be assessed and treated. During the pregnancy they must also develop an assessment, which evaluates the pregnancy too for an individual which has relation to care so that the mother knows what care they want and they can choose from this. Also, they must do this for their partners and families as they provide health education for the woman whether it is at the hospital, community or at home so that everyone can help the mother out. As pregnancy can be one of the most dangerous things to do in a woman’s life many of them may be scared to do so and find the thought of labour intimidating, therefore it is a midwife’s responsibility to provide cancelling before and after the birth, especially after if they have suffered throughout it as they need to be ‘debriefed.’ They also supervise  the mother throughout labour assigning her and monitoring her condition through their knowledge of drugs and pain killers. After the pregnancy is vital as the mother needs to be given support from the midwife and daily care of the baby, which includes breast feeding, bathing and making up feeds – especially for first time mothers who aren’t familiar with child baring. In order to become a midwife you can either apply to a degree of nursing and on the third year branch off to midwifery or study a three year degree course in Midwifery. It is important that sufficient work experience or anything similar as midwifery is highly specialised and demanding job. They ask for 3 A Levels of the equivalent to this such as BTEC National Diploma. There are other courses that can get you into the career path of midwifery such as a midwifery access course. There are different entry requirements at each university’s however, every university asks for GCSE’s in Maths and English at C and above. The minimum salary that midwife would begin to work for is  £21,000 and they would make their way up throughout their career. Probation officer The role of a probation officer is to work with offenders and ex-offenders who have emotional, behavioural and psychological issues which make the probation officers job highly stressful and demanding. However, the result of helping a person overcome these difficulties is highly rewarding for the probation officer. There are numerous responsibilities that are with the job which are vital as they must provide advice and information in order to support the criminal with the court sentencing related to this is the write and presentation of their pre-sentence and pre-release reports which enables them to help the with their sentence and parole as well. Another main responsibility of a probation officer is be emotionally supportive to the offenders that they are working with meaning that they must help the offender deal with the fact that they are having custodial sentences which may be jail or perhaps on house arrest depending on the crime committed. This also means that they must visit the offender no matter where they are whether it is at the home, in court, prison, hostels or other institutions that they may be detained in. Although it is solely about the offender it is also important to liaise with the family in order to ensure that their needs are met throughout this overwhelming time as it will be highly emotional for  them. It is a vital responsibility for probation officers to liaise with those such as the police, social service and anyone else involved with the case to make sure that they are knowledgeable of how the offender is getting on and is sticking to the agreements. This is an extremely stressful job and also highly demanding, also being extremely controversial as they are working with offenders. In order to go into the probation services it is important to have a degree in anything similar such as community justice or social work where you would then apply to the probabtion services as a probation officer. After having that job it is vital that you take a vocational qualification level 5 diploma in probation practice to ensure that you are suited for the job, therefore it is then possible that gain a specialised area or move onto a managerial position. Probation officers have a salary of around  £19,000 –  £26,000 for a year and the after qualified they earn around  £26,000 –  £35,000 a year.

Disney Strategic Initiative Paper Essays

Disney Strategic Initiative Paper Essays Disney Strategic Initiative Paper Essay Disney Strategic Initiative Paper Essay Disney Strategic Initiative Paper Tammy Adams, Kecia Darnell, Chelsea Hensley, Elizabeth Munns, and Zameika Williams University of Phoenix FIN 370 Professor Stephen Beadnell October 18, 2010 Strategic Initiative Paper Introduction This paper will address the strategic and financial planning associated with the operations of Disney. In addition, the paper will show the correlation between strategic and financial planning. The impact of the organization’s initiative costs, sales, and associated risks the organization encounters during the financial and strategic planning will be addressed. Thus, the financial planning process provides a tool for preparing for the future working-capital requirements of the firm. † (Keown, 2005) The Walt Disney Company currently has many strategic plans in action; in 2005 the Company’s CEO, Robert Iger, ordered a restructuring of their Corporate Strategic Planning Division. The strategic planning department is now being incorporated i nto each of Disney’s four segments which include Studio Entertainment, Parks and Resorts, Consumer Products and Media Networks, as well as Disney’s International Organization. They are also utilizing smaller groups focusing on developing Disney’s five year plan as well as acquisition opportunities, new technologies, and emerging businesses. â€Å"Strategic planning will continue to play an important role in identifying the opportunities and challenges presented to our company as we grow our leadership position as the most valuable entertainment brand in the world,† said Mr. Iger in his 2005 announcement of the restructuring project (News Release, para. 3). Strategic planning for The Walt Disney Company (2005) has been â€Å"an essential catalyst to Disney’s growth by identifying new opportunities and expanding existing business† (News Release, para. 4). They are using this new structure to create efficiency, accountability, and empowerment in the ongoing efforts of each business unit leader to create new entertainment experiences which will ultimately generate more long-term value for shareholders (The Walt Disney Company, 2005). Their strategic planning procedures have worked for many years, and a restructuring brought more attention to an area of financial planning that is extremely important. Disney’s efforts to stay at the head of the market have certainly proven to be effective as well as very beneficial. As a result of restructuring and creating multiple departments within Disney, the organization’s financial planning is efficient. The organization has identified financial goals, prioritized those goals, and developed a financial plan by using the legacy information to determine the organization’s financial forecast. The organization focuses on key relationships that will provide additional resources for the business, and create a positive profit. The strategic planning division was dismantled to create a more efficient operation. The organization used vital information created by the strategic planning division to have a profitable future. â€Å"The strategic planning unit was fashioned by Mr. Eisner and others at Disney to create a dynamic tension between the units and the corporate suite. But as the business units grew over the years, the executives who ran them chafed under strategic plannings oversight. † (Holson, 2005) One particular area that Disney could potentially have an impact on Disney costs and sales is with online movie viewers. With certain developments such as Netflix, movie watchers are able to stream movies from the comfort of their own home. While Disney previously established an agreement that entitled the Disney Company to licensing fees, those charges did not incorporate people that were able to access movies online. According to an online article entitled, Disney May Raise Costs for Netflix, 2010, Disney is concerned that they will miss out on significant licensing revenue as the number of Netflix subscribers that watch movies online through Netflix’s streaming service increases. The situation between Disney and Netflix could lead to a direct impact on costs and sales for both Disney and Netflix. However, focusing primarily on the impact the Disney Company, the effects could be more drastic. One scenario is the parties do not reach an agreement in regard to the streaming fees Disney wants to charge Netflix and the companies discontinue business. Netflix will no longer provide Disney movies for rent, this could lead to a decrease in potential sales and free advertising for Disney. It could be said that Netflix users will select from a the remainder of the selection of movies available, however, according to the article, the likelihood is that Netflix will negotiate with The Disney Company so there are no limitations put on the amount of streaming video Netflix can offer . This will actually increase the current acquisition costs for Netflix at an estimated incremental one percent acquisition cost. There will be a positive impact on sales for Disney due to the additional charges able to be acquired through attaching fees to the online streaming content. As a result of restructuring and creating multiple departments within Disney, the organization’s financial planning is efficient. The organization has identified financial goals, prioritized those goals, and developed a financial plan by using the legacy information to determine the organization’s financial forecast. The organization focuses on key relationships that will provide additional resources for the business, and create a positive profit. The strategic planning division was dismantled to create a more efficient operation. The organization used vital information created by the strategic planning division to have a profitable future. The strategic planning unit was fashioned by Mr. Eisner and others at Disney to create a dynamic tension between the units and the corporate suite. But as the business units grew over the years, the executives who ran them chafed under strategic plannings oversight. † (Holson, 2005) The Walt Disney Company is the worlds largest media conglomerate, with assets encompassing movies, television, publishing, and theme parks, focusing on key relationships that will supply supplementary capital for the company, and generate a constructive income while combining it magic with Netflix’s and other upcoming companies. The Walt Disney Company is the most victorious organizations in the practice of strategic planning. These organizations not only benefit from building and executing a plan, but they benefit form the thought process itself. A plan is a highway to success, and the planning process signifies organizational leadership and heightens the communication of significant company information. Today’s unstable market demands that employees, work groups, and organizations have a comprehensible consideration of their roles, products and services the Walt Disney Company has to offer, as well as the processes the company use to find the way of opportunity to create an outcome-based organization culture. Combining Strategic planning, impact cost and sales, and the risks that come wit them The Disney Company has managed to stay on top building many hotels and resorts for families and those young at heart with the thrill of a lifetime with more to come. References Disney may raise pricesfor netflix. 2010. retrieved October 16, 2010 from http://seekingalpha. com/article/186250-disney-may-raise-costs-for-netflix Holson, L. (2005, March 26). Disney Intends To Overhaul Planning Unit. New York Times, p. C2. Retrieved on October 16, 2010, from Apollo online library: EBSCO host database Keown, A. , Martin, J. , Petty, J. , Scott, D. (2005). Financial Management: Principles and Applications, Tenth Edition. Pearson Prentice Hall The Walt Disney Company. (2005). Disney Corporate. Retrieved on October 16, 2010, from http://corporate. disney. go. com database

All About Summer Homeschooling

All About Summer Homeschooling If your children are currently in public or private school, but youre thinking of homeschooling,  you may think that summer is the perfect time to test the homeschooling waters. But is it a good idea totry out homeschooling during your childs summer break? Learn about the pros and cons to a summer homeschool trial, along with some tips for setting up a successful trial run.   Pros for Trying Homeschooling During the Summer Many kids thrive on routine. Many children function best with  a predictable schedule. Moving right into a school-like routine may be ideal for your family and result in a more peaceful, productive summer break for everyone. You may also enjoy year-round homeschooling. A six weeks on/one week off schedule  allows for regular breaks throughout the year and longer breaks as needed. A four-day week is another year-round homeschool schedule that may provide just enough structure for the summer months. Finally, consider doing formal studies only two or three mornings each week during the summer, leaving afternoons and a few full days open for social activities or free time. It gives struggling learners a chance to catch up. If you have a student who is struggling academically, the summer months may be an excellent time to strengthen weak areas and see what you think of homeschooling at the same time. Don’t focus on the trouble spots with a classroom mindset. Instead, practice skills actively and creatively. For example, you might recite times tables while bouncing on the trampoline, jumping rope, or playing hopscotch. You can also use the summer months to try an entirely different approach to areas of struggle. My oldest had difficulty with reading in first grade. Her school used a whole word approach. When we began homeschooling, I chose a phonics program that taught reading skills in a systematic way with lots of games. It was just what she needed. It gives advanced learners an opportunity to dig deeper. If you have a gifted learner, you may find that your student isn’t challenged by the pace at his school or is frustrated at only skimming the surface of concepts and ideas. Schooling during the summer provides the opportunity to dig deeper into the topics that intrigue him. Perhaps he’s a Civil War buff who wants to learn more than names and dates. Maybe he is fascinated by science and would love to spend the summer conducting experiments. Families can take advantage of summer learning opportunities. There are  many fantastic learning opportunities during the summer. Not only are they educational, but they can provide insight into your childs talents and interests. Consider options such as: Day camps- art, drama, music, gymnasticsClasses- cooking, driver’s education, writingVolunteer opportunities- zoos, aquariums, museums Check with community colleges, businesses, libraries, and museums for opportunities. A history museum on a college campus in our area  offers summer classes for teens. You may also want to check your favorite social media outlets for local homeschool groups. Many offer summer classes or activities, providing you with educational opportunities and a chance to get to know other homeschooling families. Some public and private schools send children home with a summer bridge program that includes reading and activity assignments. If your childs school does, you can incorporate those into your homeschooling trial. Cons to Summer Homeschooling Kids may resent losing their summer break. Children learn early to embrace summer break with excitement. Jumping into full-fledged academics when your kids know that their friends are enjoying a more relaxed schedule could leave them feeling resentful. They may project that feeling onto you or onto homeschooling in general. Transitioning from public school to homeschool can be tricky anyway. You don’t want to start off with unnecessary negativity. Some students need time to reach developmental readiness. If you’re thinking about homeschooling because your child is struggling academically, consider the fact that he  may not be developmentally ready for that particular skill. Focusing on the concepts your child finds challenging may seem like a good idea, but doing so can prove counterproductive. Many times parents notice a marked improvement in a particular skill or understanding of a concept after children have taken a break from it for a few weeks or even a few months. Let your child use the summer months  to focus on his areas of strength. Doing so can provide a much-need boost of confidence without sending the message that hes not as smart as his peers. It can leave students feeling burnt out. Giving home education a try with a heavy focus on formal learning and seatwork will likely leave your child feeling burnt out and frustrated if you decide to continue with public or private school in the fall. Instead, read lots of great books and look for hands-on learning opportunities. You can also use those summer bridge activities. That way, your child is still learning and youre giving home educating a try, but your child can return to school refreshed and ready for the new year if you decide not to homeschool after all. A sense of commitment may be missing. One problem I’ve seen with a summer homeschooling trial run is a lack of commitment. Because parents know that they’re just trying homeschooling, they don’t work with their children consistently during the summer months. Then, when it’s time for school in the fall, they decide not to homeschool because they don’t think they can do it. It’s much different when you know that you’re responsible for your child’s education. Dont base your overall commitment to homeschooling on a summer trial. It doesn’t allow time to deschool. Deschooling is a foreign word to most people outside of the homeschooling community. It refers to allowing children a chance to let go of any negative feelings associated with learning and rediscover their natural sense of curiosity. During the deschooling period, textbooks and assignments are put aside allowing kids (and their parents) to rediscover the fact that learning happens all time time. It isnt constrained by school walls or blocked off into neatly-labeled subject headings. Instead of focusing on formal learning during summer break, leave that time for deschooling. Thats sometimes easier to do over the summer without stressing and worrying that your student is falling behind because you don’t see formal learning happening. Tips for Making a Summer Homeschool Test Run Successful If you choose to use the summer break to see if homeschooling might be a good fit for your family, there are some steps you can take to make it a more successful trial. Don’t recreate a classroom. First, don’t try to recreate a traditional classroom. You don’t need textbooks for summer homeschooling. Get outside. Explore nature, learn about your city, and visit the library. Play games together. Work puzzles. Travel and learn about the places you visit by exploring while youre there. Create a learning-rich environment. Kids are naturally curious. You may be surprised at how much they learn with little direct input from you if you’re intentional about creating a learning-rich environment. Make sure that books, art and craft supplies, and open-ended play items are easily accessible.   Allow kids to explore their interests. Use the summer months to help children rediscover their natural curiosity. Give them the freedom to explore the things that capture their interest. If you have a child who loves horses, take her the library to borrow books and videos about them. Check into horseback-riding lessons or visit a farm where she can see them up close. If you have a child who’s into LEGOs, allow time for building and exploring. Look for opportunities to capitalize on the educational element of LEGOs without taking over and turning it into school.  Use the blocks as math manipulatives or build simple machines. Use the time to establish a routine. Use the summer months to figure out a good routine for your family so that you’re ready whenever you determine it’s time to introduce formal learning. Does your family function better when you get up and do schoolwork first thing in the morning, or do you prefer a slow start? Do you need to get a few household chores out of the way first or do you prefer to save them until after breakfast? Do any of your children still take naps or could you all benefit from a daily quiet time? Does your family have any unusual schedules to work around, such as a spouse’s work schedule? Take some time during the summer to figure out the best routine for your family, keeping in mind that homeschooling doesn’t have to follow a typical 8-3 school schedule. Use the time to observe your child. Look at the summer months as a time for you to learn rather than teach. Pay attention to what sorts of activities and topics capture your child’s attention. Does he prefer reading or being read to? Is she always humming and moving or is she quiet and still when she’s concentrating? When playing a new game, does he read the directions from cover-to-cover, ask someone else to explain the rules, or want to play the game with  you explaining the steps as you play? If given the option, is she an early riser or a slow starter in the morning? Is he self-motivated or does he need some direction? Does she prefer fiction or non-fiction? Become a student of your student and see if you can pinpoint some of the ways he learns best. This knowledge will help you choose the best curriculum and determine the best homeschooling style for your family. Summer can be a good time for you to explore the possibility of homeschooling- or a great time to begin preparing for a successful start to homeschooling in the fall.

How to Use Harry Potter to Learn German

How to Use Harry Potter to Learn German You can use Harry Potter to magically improve your German. The books and audiobooks are available in German, translated by Klaus Fritz. The books are popular in German-speaking countries and are readily available through Amazon.com and other booksellers. Print and Audiobook Versions of Harry Potter One reader bought the book and audiobook and read them together to learn pronunciation and rhythm. She often looked up unfamiliar words and phrases in a dictionary.  She said that listening to the audiobook the first time was a torrential blur of German. But after a few times, the words became distinct and soon the story emerged. She began reading the page aloud right after hearing it to improve her pronunciation. Harry Potter Audiobooks (Hà ¶rbà ¼cher) One of the attractions of the German Harry Potter books is the audio. Narrator Rufus Beck has won praise for his lively reading of the Potter books in German. Listeners say they are enticed to listen to them over and over again, and repetition is very good for learning. Just as the repetition of the Harry Potter tapes has made my speech in German class somewhat less stilted and hesitant. Harry Potter Titles in German The print books are available in electronic versions for the Kindle reader and app and as audiobooks through Amazon.com and Audible.com Harry Potter und der Stein der Weisen - The German edition of book one: The Sorcerers Stone, aka The Philosophers StoneHarry Potter und die Kammer des Schreckens - The second book in the series, The Chamber of Secrets.Harry Potter und der Gefangene von Askaban - Book three in the series: The Prisoner of AzkabanHarry Potter und der Feuerkelch - The fourth book in the series, The Goblet of Fire.Harry Potter und der Orden des Phà ¶nix - The German version of the fifth book in the series was published on Nov. 8, 2003.Harry Potter und der Halbblutprinz - The German version of the sixth book (Half-Blood Prince) in the series was published on Oct. 1, 2005.Harry Potter und die Heiligtà ¼mer des Todes - The German version of the seventh and final book. Names/Namenin German vs. English Harry Potter Books Most of the names for people - first and last - in the German Harry Potter books have been left in their original English form. Even Albus Dumbledore,  Voldemort, and Severus Snape  keep their original names in German.  However, for some reason â€Å"Aunt Marge† becomes â€Å"Tante Magda† or â€Å"Maggie† - even though Marge is a form of Margaret, and Magda is short for Magdalene. Any other name changes are usually minor: â€Å"Hermione† becomes â€Å"Hermine† in German. But the character named â€Å"Wormtail† is called â€Å"Wurmschwanz† in German - a logical and literal translation, Street names are translated fairly directly. â€Å"Privet Drive† becomes Ligusterweg in German (Liguster privet, a bush, genus Ligustrum, used for hedges). But the mythical â€Å"Diagon Alley† becomes Winkelgasse (â€Å"angle lane†) and the play on words of the original is lost. English-German Harry Potter Glossary This list compares words and expressions with keys to the hardcover editions. The sample sentences illustrate everyday vocabulary, as well as terms related to the books. Key:English, with hardcover volume/page (1/p4)Deutsch/German with Band/Seite (1/S9) yell at s.o/bawl s.o. out jdn. zur Schnecke machenhe yelled at five different people (1/p4)er machte fà ¼nf verschiedene Leute zur Schnecke (1/S8) stop dead wie angewurzelt stehenbleibenMr. Dursley stopped dead (1/p4)Mr. Dursley blieb wie angewurzelt stehen (1/S8) snap at s.o. jdn. anfauchenhe snapped at his secretary (1/p4)er fauchte seine Sekretrin an (1/S9) mantel/mantelpiece der KaminsimsOnly the photographs on the mantelpiece showed him how much time had passed. (1/p18)Nur die Fotos auf dem Kaminsims fà ¼hrten einem vor Augen, wie viel Zeit verstrichen war. (1/S24) booger der Popelâ€Å"Urgh - troll boogers.† (1/p177) »Uh, Troll-Popel. « (1/S194) argument der StreitNot for the first time, an argument had broken out over breakfast at number 4, Privet Drive. (2/p1)Im Ligusterweg Nummer 4 war mal wieder bereits beim Frà ¼hstà ¼ck Streit ausgebrochen. (2/S?) scar die NarbeIt was this scar that made Harry so particularly unusual, even for a wizard. (2/p4)Diese Narbe machte Harry sogar in der Welt der Zauberer zu etwas ganz Besonderem. (2/S?) dinner jacket der Smokingâ€Å"Right - Im off into town to pick up the dinner jackets for Dudley and me.† (2/p7) »Gut - ich fahr in die Stadt und hol die Smokings fà ¼r mich und Dudley ab. « (2/S?) peer intently konzentriert schauenAunt Petunia, who was bony and horse-faced, whipped around and peered intently out of the kitchen window. (3/p16)Tante Petunia, knochig und pferdegesichtig, wirbelte herum und schaute konzentriert aus dem Kà ¼chenfenster. (3/S?) put up with, tolerate ertragenHarry knew perfectly well that Dudley only put up with Aunt Marges hugs because he was well paid for it... (3/p22)Harry wusste genau, dass Dudley Tante Magdas Umarmungen nur ertrug, weil er dafà ¼r gut bezahlt wurde. (3/S?) odd, weird; diagonal schrgâ€Å"Always thought he was odd,† she told the eagerly listening villagers, after her fourth sherry. (4/p2) »Mir ist er immer schrg vorgekommen «, verkà ¼ndete sie nach dem vierten Glas Sherry den begierig lauschenden Dà ¶rflern. (4/S?) let s.o. go jmdn. laufen lassenAs there was no proof that the Riddles had been murdered at all, the police were forced to let Frank go. (4/p4)Da ein Mord an den Riddles nicht zu beweisen war, musste die Polizei Frank laufen lassen. (4/S?)

Organisation Behaviour Essay Example | Topics and Well Written Essays - 1000 words

Organisation Behaviour - Essay Example Teams and groups are significant aspects of organizational life. That is because when employees work as a team or a group, they quickly achieve a firm’s goals. However, it has been recorded that working as a team or a group is a complex task thus there must be a good group dynamic. Group dynamics have been defined by Films for the Humanities & Sciences (2001), as the interactions among the employees or the members of a group. It is, therefore, apparent that a work group of a firm is the most significant foundation for the social identity of the workers. The reason is that the relationship within and outside the organization and the performance of work are significantly affected by the nature of a group and the group’s behaviors.  Teams and groups are significant aspects of organizational life. That is because when employees work as a team or a group, they quickly achieve a firm’s goals. However, it has been recorded that working as a team or a group is a comple x task thus there must be a good group dynamic. Group dynamics have been defined by Films for the Humanities & Sciences (2001), as the interactions among the employees or the members of a group. It is, therefore, apparent that a work group of a firm is the most significant foundation for the social identity of the workers. The reason is that the relationship within and outside the organization and the performance of work are significantly affected by the nature of a group and the group’s behaviors.

Response to students post on external Environment Research Paper

Response to students post on external Environment - Research Paper Example This equipment is demanded by the health care consumers who call for the reduction of health care costs by the health care organization, thus striking a balance between the two has been difficult (Studer, 2008). In the political sector, various government bodies have an impact on health care organizations through regulations that are meant to ensure quality and safety in the delivery of health care services. The occupational safety and health administration (OSHA) ensures environmental safety in the health care organization. The US food and drug administration (FDA) approves new drugs that are marketed or sold to the public. These regulatory bodies thus keep a close look on the health care organizations therefore affecting their operation. In Africa, the posting highlights the healthcare organization market being affected by the economic status of the population. The Greater percentage of the population who are low-income earners seeks health care services from the public hospital while the middle and high-income earners seek healthcare services from the private hospitals. The government in this region seeks to increase accessibility to health care through the creation of a national health insurance fund (NHIF). The NHIF will enable increased accessibility of quality healthcare for all population thus expanding the health care market. The article has highlighted how the economic, political and technological factors have impacted on the healthcare organization in the United States and Africa. It does not clearly indicate how sociocultural and financial factors have impacted on the healthcare organization considering that the two have had tremendous trends. This trends ranges from cultural diversification, increased population and increased accessibility to information on health care. Africa is also made up of 53 countries each with the unique external

Business case Essay Example | Topics and Well Written Essays - 1250 words - 1

Business case - Essay Example Meanwhile research has shown that 70% of Americans rely on the internet for information (people-press.org, 2008). Having said that, it follows that any business that wishes to succeed and grow must employ and use the internet. Again, market issues can also be noticed in the distribution and source of stock. There is neither provision for stocks to be transported and delivered to buyers; nor expert advice on plant placing, nurturing, watering and manure. Also while the interest of Alice is on environmental issues are commendable, but environmental issues are basically social responsibility, and if a company can’t be responsible to its staff, it can not afford responsibility to the greater environment. Having customers aged 55 and over is not a good thing. This simply means that when this group retires off, no younger generation is available to replace them (Manhaimer, 2010). Alice should develop a good relationship with youths by developing marketing promotions and adverts specially targeted at this market niche. Apart from replacing the aging population, youths also influence the buying decisions of their families. Also the low stock turnover indicates poor management and marketing functions (Chukwudire, 2010). Greater attention should be paid to improve the situation. The human resources issues are highly interconnected with one leading to the other, a chain effect. First workers are not properly selected; the interview process is completely ignored, posing several problems for the organization (Chua, 2010). Employees are hired without being sure they can do the job, want to do it, and can actually fit in. These lapses create motivational problems which would have been avoided if proper interviews were properly carried out. The leadership style is identified as Patriarchal, which comes with domination, authoritarianism, and absolute power (Kanyaro, 2006). In this kind of relationship, the final answer is vested in one person who is

The Logic behind Islamic Intolerance Essay Example | Topics and Well Written Essays - 500 words

The Logic behind Islamic Intolerance - Essay Example According to me, this is an absurd way of living, for any person who believes in religion and its power. If all religions claim to be the truth, then it is basically one belief against another one and hence rules out the name truth in any religion. I think people should believe what they want and have no reason to interfere with what any other person believes in which in most cases could be different. Quoting Osama Bin Laden by nature is an okay point to bring to justify Islamic logic on intolerance. â€Å"Battle animosity and hatred directed from Muslim to the infidel is the foundation of religion. And we consider this a justice and kindness to them† is a quote made by Osama which somehow works for most Islam’s and is supported by millions of Muslims. That their anger and fight on people who do not believe in Allah is a good way to show justice to them, by perhaps killing them is okay. The quote was simply unnecessary for this article. It stirs anger on now Islam's and also portrays the arrogance with which Islam who believe in the quote has. In conclusion, this article definitely claims the lack of hope in the near future for dialogues between leaders of faith for a good cause which is peace. The author, Raymond sees no hope because of the strong beliefs Islam’s have and the lack of seriousness that Westerners view religion. The ability to reach an agreement if people will stop discussing religion and perhaps see to it that peace is restored and everyone can have the freedom to do as they please.

Ch12,13,and 14 Essay Example | Topics and Well Written Essays - 500 words

Ch12,13,and 14 - Essay Example Closely associated with a production oriented leader is the concept of a transformational and the counter, transactional leadership. Transformational leadership involves an individual causing change on followers, and on the other hand a transactional leader entails transactions between the leader and the followers. Activities such as punishment and rewarding of the junior employees mark the personality trait of a transactional leader, whereas the transformational leader is very innovative. The assessment results on the level of building and leading a team can predict the strength on transformative or transactional leadership approach. The score from the test is 88 out of a maximum score of 100, implying the second quartile. For a percentage that is 95 and above, the assessment test could have predicted a transformational leader, but from the test results, the prediction shows an obvious inclination towards a transactional leadership. Despite the different perceptions of leadership, there are certain theorists who argue that leadership is inherent in people. In fact to understand leadership, the following five bases of power becomes key; legitimacy, reward, expert, referent and coercive (Schermerhorn et al, 6). A personal analysis confirms the fourth, and this means that I do attract and worth and acknowledge the respect of other people. A score of 23 out of a maximum score of 100 shows a poor conflict handling style. This implies that what of interest is winning the conflict rather than negotiation and compromise. Additionally, accommodation would be the best way of handling the conflicting situations. Contrary to the test assessment results I am an accommodating person and probably the results predicted inaccurate results on a personal conflict handling situations. In professional circumstances just as in personal conflict situations, I

Fact-Finding Techniques for Requirements Discovery of Business Systems Essay

Fact-Finding Techniques for Requirements Discovery of Business Systems Analysis and Design - Essay Example Denscombe (2007) observes that for success to be registered in any project there is a need for an accurate data collection through specific methods that are to be used. The methods used in finding this information are referred to as fact finding techniques. There are various fact finding techniques including use of interviews, observation, and use of questionnaires among other techniques. Using interviews The interview is one of the fact finding techniques whereby the analysis is done through the collection of information from different persons in an interactive way. In an interview, the research always needs to find the desired facts through talking with the respondents. The facts found are supposed to be verified and clarified. In conduction interviews, enthusiasm should always be generated and the end user is always involved in the process. The identification of the requirements has been often very important before the conduction of interviews. Interviews do involve soliciting of ideas and opinions from the respondents. In interviews as a fact finding technique, there can be the use of unstructured interview. The interviewee id depended on in the provision of a framework and the direction of the discussion. It is generally not done for a specific goal. Structured interviews are done with an aim of getting answers to specific questions that are put down by the interviewer. In interviewing, open and closed ended queries are often used. The open ended questions do allow the interviewee to offer answers as he or she deems while the closed ended questions do have restrictions. Reasons for selecting interviews By using interviews to find the facts, the analyst is always presented with an opportunity of motivating the interviewee to be able to respond to the questions openly and freely. This is because the interviewer and the analyst are always in touch on a one on one basis. The analyst can probe the interviewee for more answers that are thought to be relevant and useful. Due to the physical contact between the analyst and the interviewee, there can always be a re-wording of the questions suppose the interviewee does not understand or get the required concepts. This is an advantage that all the other fact finding techniques does lack. Throughout the interview process, the analyst is in a position to analyze the interviewee’s non verbal communication and body language. This is a vital aspect in the whole analysis of the facts obtained from the interview. (Shelly, Cashman & Rosenblatt, 2009). Implementation of the method In order to carry out a successful interview and obtain the needed data, it is important to have a systematic and a well organized interview. This involves a lot of processes. For instance, selection of interviewees is an important aspect. Those going to be interviewed need to be selected carefully to ensure that the one chosen will offer the desired responses and data. It is important to have end users that are reliabl e. The analyst should have prior knowledge about the interviewees to avoid a lot of conflicts and inconveniences during the actual interviewing process. Preparation for the interview is a major aspect. This can be done through an interview guide. During the actual interview process, the problem that has mooted the interview process should be summarized. The interviewee is also offered some incentive for participating in the interview process. This is to encourage honest response. The analyst’

The Logic behind Islamic Intolerance Essay Example | Topics and Well Written Essays - 500 words

The Logic behind Islamic Intolerance - Essay Example According to me, this is an absurd way of living, for any person who believes in religion and its power. If all religions claim to be the truth, then it is basically one belief against another one and hence rules out the name truth in any religion. I think people should believe what they want and have no reason to interfere with what any other person believes in which in most cases could be different. Quoting Osama Bin Laden by nature is an okay point to bring to justify Islamic logic on intolerance. â€Å"Battle animosity and hatred directed from Muslim to the infidel is the foundation of religion. And we consider this a justice and kindness to them† is a quote made by Osama which somehow works for most Islam’s and is supported by millions of Muslims. That their anger and fight on people who do not believe in Allah is a good way to show justice to them, by perhaps killing them is okay. The quote was simply unnecessary for this article. It stirs anger on now Islam's and also portrays the arrogance with which Islam who believe in the quote has. In conclusion, this article definitely claims the lack of hope in the near future for dialogues between leaders of faith for a good cause which is peace. The author, Raymond sees no hope because of the strong beliefs Islam’s have and the lack of seriousness that Westerners view religion. The ability to reach an agreement if people will stop discussing religion and perhaps see to it that peace is restored and everyone can have the freedom to do as they please.

Fact-Finding Techniques for Requirements Discovery of Business Systems Essay

Fact-Finding Techniques for Requirements Discovery of Business Systems Analysis and Design - Essay Example Denscombe (2007) observes that for success to be registered in any project there is a need for an accurate data collection through specific methods that are to be used. The methods used in finding this information are referred to as fact finding techniques. There are various fact finding techniques including use of interviews, observation, and use of questionnaires among other techniques. Using interviews The interview is one of the fact finding techniques whereby the analysis is done through the collection of information from different persons in an interactive way. In an interview, the research always needs to find the desired facts through talking with the respondents. The facts found are supposed to be verified and clarified. In conduction interviews, enthusiasm should always be generated and the end user is always involved in the process. The identification of the requirements has been often very important before the conduction of interviews. Interviews do involve soliciting of ideas and opinions from the respondents. In interviews as a fact finding technique, there can be the use of unstructured interview. The interviewee id depended on in the provision of a framework and the direction of the discussion. It is generally not done for a specific goal. Structured interviews are done with an aim of getting answers to specific questions that are put down by the interviewer. In interviewing, open and closed ended queries are often used. The open ended questions do allow the interviewee to offer answers as he or she deems while the closed ended questions do have restrictions. Reasons for selecting interviews By using interviews to find the facts, the analyst is always presented with an opportunity of motivating the interviewee to be able to respond to the questions openly and freely. This is because the interviewer and the analyst are always in touch on a one on one basis. The analyst can probe the interviewee for more answers that are thought to be relevant and useful. Due to the physical contact between the analyst and the interviewee, there can always be a re-wording of the questions suppose the interviewee does not understand or get the required concepts. This is an advantage that all the other fact finding techniques does lack. Throughout the interview process, the analyst is in a position to analyze the interviewee’s non verbal communication and body language. This is a vital aspect in the whole analysis of the facts obtained from the interview. (Shelly, Cashman & Rosenblatt, 2009). Implementation of the method In order to carry out a successful interview and obtain the needed data, it is important to have a systematic and a well organized interview. This involves a lot of processes. For instance, selection of interviewees is an important aspect. Those going to be interviewed need to be selected carefully to ensure that the one chosen will offer the desired responses and data. It is important to have end users that are reliabl e. The analyst should have prior knowledge about the interviewees to avoid a lot of conflicts and inconveniences during the actual interviewing process. Preparation for the interview is a major aspect. This can be done through an interview guide. During the actual interview process, the problem that has mooted the interview process should be summarized. The interviewee is also offered some incentive for participating in the interview process. This is to encourage honest response. The analyst’

School Rules Essay Example for Free

School Rules Essay 1. Silence must be observed – a) As the first bell rings b) When coming into and leading out from the place where worship or assembly is conducted. c) When teachers enter the classroom. 2. Quiet talking is allowed between lessons, after a teacher has left a classroom. 3. Day scholars should leave the school as soon as school closes unless they are staying for games or extra lessons. 4. Letters of excuse for absence etc. should be addressed to the Principal. Those should be handed to the Class Teacher who will pass then on to the Office. 5. No day scholar may bring books or magazines to school without permission. 6. No day scholar may carry letters or messages for boarders without special permission from the Principal. 7. No day scholars may go to a dormitory or the refectory without permission. 8. Girls taken ill during school hours are to be taken up to the sick room or dispensary and the Office informed. 9. Borrowing without permission is strictly forbidden. 10. No student may take part in any public stage, televised or other show or advertisement without the prior written permission of the Principal. 11. Birthday parties are not allowed during school hours, but a birthday cake ONLY may be shared with the class after obtaining prior permission from the Principal. 12. The Prefects are responsible for the general tidiness of the school buildings and have the authority to maintain discipline. 13. Only presents of flowers may be given to members of the staff. 14. Visiting shops or homes of friends during school hours or in the course of extra curricular activities after school or in between examinations is strictly forbidden. 15. The uniform includes the school tie, white socks and black leather shoes. Girls are permitted to wear white canvas shoes. Girls are expected to wear a petticoat, or a vest and underskirt and have their uniforms at a reasonable length. Hair must be neat and tidy. Girls wearing their hair short can use clips (black). Those who have shoulder length hair must tie it back with a ribbon. Those having longer hair should plait their hair. Safety pins on belts, front and side openings of the uniform should not be used A small pair of gold ear studs may be worn. Gypsy earrings are not permitted.

Nutritarian Diet Plan

Nutritarian Diet Plan The Nutritarian Plan The goal of the Nutritarian diet plan is to make sure that all the raw nutritions your body needs to maintain excellent health are supplied in the most favorable amounts. The Nutritarian Food Pyramid (A) Vegetables Eat lots of raw green vegetables and a big portion of cooked green vegetables every day. Shoot for one pound of raw vegetables daily. Cruciferous vegetables are those in the broccoli and cabbage family. They include kale, collards, broccoli, broccoli rabe, broccollina, Brussels sprouts, watercress, bok choy, cabbage, Chinese cabbage, mustard greens, arugula, kohlrabi, red cabbage, mache, turnip greens, horse radish, rutabaga, turnips, and radishes. Cruciferous vegetables contain phytochemicals that can prevent toxic compounds from causing DNA damage that could lead to cancer. Recommended Salad Vegetables Lettuces all varieties Onions and scallions Tomatoes Radishes Zucchini Cauliflower Carrots Sprouts Broccoli Fennel Baby bok choy Snow peas Cucumber English peas String beans Endive Snap peas peppers Celery Hearts of Palm Stewed Mushrooms (chilled) Water Chestnuts (B) Fruits, Beans, Nuts, Seeds, and Grain Products Fruits eat a few fresh fruits with breakfast and one with lunch and dinner. Limit dried fruits, such as raisins and dates, to a minimal amount as a flavor enhancer. No fruit juices. Beans up to a cup with each lunch and dinner, two cups total a day. Nuts and seeds one ounce a day for overweight females; 1.5 ounces for overweight males. Do not eat over 2 ounces per day if you are overweight. Make sure the seeds and nuts do not exceed one ounce when youre also eating the permitted amount of half an avocado. Grain products Grain products are lower on the nutrient density scale, so limit yourself to one serving per day of whole grain or intact grain. Avoid all grains products in phase one of the program. Intact grains are whole grains that have not been ground up into a fine powder so they are digested slowly and have a more favorable GL. (C) Animal Products, Refined Grains, Sweeteners, and Processed Foods Animal products Eliminate or limit animal products to 1-2 ounces per day of wild, low-mercury seafood or naturally raised fowl. Do not exceed 8-10 ounces per week for a woman and 10-12 ounces per week for a man. Avoid all animal products in phase one of the program, or if you are dealing with moderate or severe heart disease. Avoid whole milk, cheese, butter, and red meat. You can use nonfat dairy products could as a flavoring in small amounts once or twice a week. Refined Grains, High Starch Carbs, and Sweeteners Avoid all refined flour products, breads, white rice, white potatoes, precessed/cold breakfast cereals, sugar, and other sweetening agents. Processed Foods Read the label of packaged, processed products. Generally, avoid foods in packages. Note the sodium content of the packaged food items you purchase and look for foods that are labeled no salt added or low sodium. Be careful of products labeled reduced sodium; all that means is that they contain 25 percent less sodium per serving than the regular version of that food, which could still be very high. (D) Beverages Avoid soft drink, sports drink, or soda (regular or diet). No fruit juices. The Eating Plan Breakfast A few fresh fruits; or hot cereals made with intact grains; or squash-based breakfast soup; or baked eggplant Or a serving of coarsely ground whole grain bread with raw nut butter Try to eat one tablespoon of ground flaxseeds or chia seeds daily with breakfast Do not drink fruit juices Lunch A big salad with a nut/seed based dressing Vegetable bean soup One serving of fresh fruit Dinner A salad with a healthful dip A large plateful of steamed green vegetables A vegetable dish that has some starchy component or intact grain with it A small amount of fruit for dessert Desserts You can make fruit sorbets and ice creams in minutes by blending frozen fruit with some nuts or seeds, some dried fruits, and a splash of nondairy milk. Tips and Tricks for Nutritarian-Style Cooking Blending Make smoothies and blended salads by blending together raw leafy green vegetables, fruits, and seeds and nuts Make salad dressing by blending nuts, seeds, and avocados Make creamy soups by blending raw nuts into the soup Make fruit sorbets and ice cream by blending frozen fruit, dried fruit, nuts and seeds. Steaming Vegetables Boil water in a pot with a tight lid, then add the vegetables, cover, and start your timer. Stop steaming when the veggies have just started to become tender and still retain some firmness. Water-sautà ©ing and Cooking with a Wok Since you should limit oils in your diet, we recommend sautà ©ing vegetables with water or cooking them in a wok. These methods are preferable to boiling, baking, or roasting. To water-sautà ©, use a small amount of water to sautà ©; the vegetable, including onions and garlic. Heat a skillet, wok to high heat. Then add a tablespoon or two of water and add the vegetables and cook, covering occasionally. Add additional liquid as needed until the vegetables are tender, but dont add too much water. To wok or stir-fry, you cut ingredients into uniform-size pieces and give hard vegetables such as carrots, broccoli, cauliflower a head start before adding other softer vegetables. Do not overcook vegetables, which causes them to lose valuable nutrients. Cooking with Herbs and Spices for Flavor and Health Learn to use flavorful herbs and spices instead of salt to season your foods. Turmeric is a popular Indian spice that has a warm, mild flavor resembling a cross between ginger and orange. It gives Indian curry its flavor and yellow color. Studies have shown that Turmeric contains curcumin, which may reduce inflammation, help fight infections and some cancers, and treat digestive problems. Gingerroot has the ability to soothe nausea and gastrointestinal distress. Ginger helps to reduce the bodys inflammatory response. The sweet-spicy flavor of cinnamon enhances the taste of entrees, breakfast, and desserts. For people with diabetes, cinnamon may play a role in regulating blood sugar because it contains phytochemicals that enhance insulin signaling and facilitate glucose uptake and storage by the bodys cells. Radical Weight Reduction Menu Sometimes, a radical nutritional intervention is needed: To save the life of a person who is at high, short-term risk For psychological reasons, to get some radical results up front Because of intolerable medication side effects For an upcoming surgery or medical procedure that is too dangerous to pursue at the present body weight. For these and other reasons, a dietary design that is nutritionally superior yet more aggressively low in calories and glycemic load is needed. This takes the place of a fast or modified fast, and physicians can use it to achieve short- and long-term goals, as it is sage to maintain for extended periods or until the patient has lost the desired amount of weight. Weight loss of 40 pounds within the first two months can easily be achieved for obese individuals. The only documented risk of rapid weight loss is gallstone formation, which I have seen only rarely with this approach. The high fiber and nutrient levels and the use of nuts and seeds all limit bile production and stone formation. The easiest way to achieve this aggressive goal is to limit eating to two meals day. That means a late brunch around 10 am and an early dinner around 4 pm. When you do this, fat burn accelerates because you spend more time in the fat-burning phase of the digestive cycle. Once postprandial (after the meal) glucose levels have returned to baseline, the body increases its use of fat. The design of the menus that follow allow for mazimum fat burn by limiting tiem spent eating and digesting food. After the first three days, when withdrawal symptoms from unhealthy eating habits lessen considerably, you will not be uncomfortably hungry,.drinking a cup of lemon waterm green tea, or other herbal tea can help you avoid the desire to eat when you wake up in the monring. Note that this phase has only two fruit servings a day and a limited amount of nuts and seeds for further caloric reduction usually 1 ounce for women and 1 1/2 ounces for men. Stay with this phase until you and your doctor decide you are out of danger. It is important not to consume more than a very limited amount of caffeine, as it will enhance withdrawal symptoms making it much harder to not eat. Brunch 1 cup fresh or frozen berries or pomegranate kernels, covered with flax, hemp, or chia milk (made by blending 1 tablespoon of flaxseeds, chia seeds, or hemp seeds with 1 cup water and , if desired, some cocoa powder) Raw greens such as romaine lettuce hearts, baby greens, sliced peppers, fennel, or celery Choose one additional option: Oven-roasted, balsamic-glazed peppers, tomatoes, and onions with defrosted frozen asparagus or artichokes Eggplant baked until soft and served with water-sautà ©ed or diced raw onions and cinnamon Zucchini steamed with dill and onion Edamame and frozen peas with roasted garlic Early dinner A big green salad with lettuce, thin-sliced red onion, tomatoes, and other assorted vegetables and a healthy dressing. Or raw vegetables with a Nutritarian dip such as Italian Dressing with Roasted Garlic Choose one or more of the following options: A bowl of vegetable bean soup Defrosted frozen green vegetable such as broccoli, kale, collard greens, bok choy, string beans, or artichokes, steamed or cooked in a wok. These should be made with steamed or water-sautà ©ed mushrooms and can be flavored with mashed, roasted garlic, dry-pan-sautà ©ed, or diced raw onions. One serving of a low-sugar fruit, such as a green apple, orange, two kiwis, or strawberries Note that even foods that are moderately glycemic are reduced in this menu and are not included with breakfast because insulin resistance is highest in the morning.

Communism Essay -- Communism Essays

â€Å"Communism†   Ã‚  Ã‚  Ã‚  Ã‚  What is Communism? Communism is the doctrine of the conditions of the liberation of the proletariat. It also can be defined as a conceptualized system of government in which resources and production facilities are the property of the entire society rather than individuals. In a communist society, labor is shared equally as well, and the benefits of labor are distributed according to need (Communism.4all 1). No one person shall be ranked higher than another and there is to be one person in charge of the society in a communism government. There are still to this day many countries that fall under the rule of communism and the ways they were transformed under communist rule is quite interesting. Just a few to mention are; Vietnam, Cuba, and China. China and Russia both went to great lengths to turn their countries into communist ones. Russia then became a non-communist country and is better for it. Communism is also looked at from a religious standpoint and the churc h has extremely strong views on it. Communism is not only a governmental system it is how people are forced to live their lives, good and the bad come with it. As I mentioned before, communism goes under the liberation of the proletariat. A proletariat is that class in society which lives entirely from the sale of its labor and does not draw profit from any kind of capital; whose weal and woe, whose life and death, whose sole existence depends on the demand for labor-hence, on the changing state of business, on the vagaries of unbridled competition. The proletariat or the class of Proletarians, is, in a word, the working class of the 19th century (Marxists 1). This is just one example of the ways of the Communist rule.   Ã‚  Ã‚  Ã‚  Ã‚  The Proletariat originated in the industrial revolution, which took place in England in the last half of the 18th century, and which has since been repeated in all the civilized countries in the world (Marxists 2). Before the industrial revolution began, devices such as the steam engine, spinning machines and a bunch of other mechanical devices were invented. These new and extremely expensive machines could only be purchased by the capitalists. Therefore, the machines were brought industry work into the hands of the capitalists and were worthless property to the workers. This meant that the capitalists had eve... ... governmental system. Majority of the people in the world would like to make their own decisions and not be told what to do from childhood. It is a system that does take away your freedoms and does not allow you to make your own decisions. United States on the other hand is just the opposite, in that you are allowed to protest, vote for what you believe in and have the basic freedoms of just about anything.  Ã‚  Ã‚  Ã‚  Ã‚     Ã‚  Ã‚  Ã‚  Ã‚  There are only a few countries left in this world that are still under the rule of communism and I believe that once the rulers of those nations die off, the U.S. will have something to say about it. I do not believe that communism will survive very long because America has shown in the past and recently that when we do not like a way a country is doing something, we will come in and fix it. For example, we did not like the way Saddam Hussein was running things and going about his business, so we went in and took over. Why not do this to every country we don’t agree with from a political standpoint. So, all in all, communism will not be around much longer and democracy will become the governmental system of the world.

Societal Corruption in The Broken Jug by Heinrich Von Kleist Essay

The Broken Jug is a comedy, written by Heinrich Von Kleist in the Eighteenth century, which is centered on the theme of injustices in society. The play reveals the scandalous affairs of a corrupt legal system, in which the judge, a traditional symbolic figure of peace and nobility and social equality, is instead exposed as an incarnate form of a morally corrupt and perverse society. Each of the plays major characters are therefore created as figures that serve as implicit representations of Kleist's moral and political views. In The Broken Jug, Kleist constructs a literary structure in which symbolism plays a crucial role in defining the essential nature of the play. As a result of this structure, we often see discrepancies between the "real and symbolic" themes in the play. Kleist constructs the play and its characters around superficial appearances that later reveal their symbolic or "real" nature. A consistent theme in Kleist's work is that of trust and this aspect is figured prominently throughout the comedy. Kleist maintains a strong belief that all genuine human relationships should be based upon feelings expressed in the form of unquestioning confidence. This is because feelings derived from reason and rational, serve merely to deceive and create a false sensual experience that is not real. Emotional experiences that originate from the heart, however, cannot be deceived and are therefore authentic and real. Kleist therefore uses a form of juxtaposition in the play to create an almost irreconcilable tension between the idealistic notions of emotional freedom and that of determinism, which is defined by a sense of total and rational order. His work poses a paradox between the contradicting ideas on freedom and r... ...clever human being whose imagination enables him to escape the net of lies and excuses which he has, often deliberately, constructed. Operating from the "will to power" of his individual desires, Adam is driven by his desire for the young woman and eventually finds himself caught in the determinisms of the law and society. In addition to being an ambiguous symbol of a young woman's (potentially) lost reputation, the broken jug becomes a symbol of the "vessel" of the community that is being cracked by the self-centered actions of individuals. The jug is therefore crucial to an understanding of Eve's personality and to the re-attainment of some moral balance. In the final scene, The Broken Jug resorts to the traditional conclusion of marriage. Ruprecht asks for and receives Eve's forgiveness. Kleist uses their relationship to exhibit issues of individual freedom.

Easy Clean, Co: Evaluation of Internal Control Environment Essay

LEARNING OBJECTIVES Evaluate a new audit client’s control environment. Provide an initial evaluation of certain components of the client’s control environment Appreciate the judgment involved in evaluating the overall internal control environment based on interview data Provide support for your internal control assessments Ted is a manager in the Business Advisory and Assurance Services division of a national public accounting firm. He has been given the job of managing the audit of Easy Clean, Co., which provides industrial and domestic carpet steam-cleaning services. Easy Clean has never been audited. Thus, Ted does not have any prior-year working papers to review. Ted recently conducted a preliminary interview with Doug Dosio, who along with his brother, Phil, owns Easy Clean. Ted’s objective for the interview was to establish an understanding of the control environment. To prepare for his interview, Ted reviewed professional auditing standards. Those auditing standards (AU 319) indicate that the control environment â€Å"sets the tone of an organization, influencing the control consciousness of its people. It is the foundation for all other components of internal control, providing discipline and structure.† The standards state that control environment factors include the following: 1. Integrity and ethical values 2. Commitment to competence 3. Board of directors or audit committee participation 4. Management’s philosophy and operating style 5. Organizational structure 6. Assignment of authority and responsibility 7. Human resource policies and practices Based on the interview dialogue provided below, you will be asked to evaluate the seven components of the client’s control environment noted previously in order for you to make an evaluation of the overall internal control environment. Before reading the interview information, please spend a couple of minutes reviewing the assessments you will make. Based on the information provided in the interview that follows, you are to evaluate Easy Clean’s overall control environment. To assist you in making this overall assessment, you will find detailed descriptions of factors noted below that may weaken or strengthen each of the seven components comprising the overall control environment. INTERVIEW WITH CLIENT Ted:Doug, can you give me a little information on the background of Easy Clean? Doug: Easy Clean provides both a domestic and industrial carpet steam-cleaning service and sells a relatively small amount of inventory, such as spot removers and carpet fresheners. Our company provides this service throughout three counties, which cover over 40 townships in a densely populated area. Easy Clean is completely owned by Phil and me. Our business has grown steadily over the course of several years after starting out with just one car-pulled trailer over five years ago. Over the years, the business has gradually added 12 fully equipped vans, worth about $30,000 each. Now in our sixth year of business, we plan to purchase approximately one new van each year to meet the growing demand for our services. The company grossed just over $1,650,000 in revenues last year, about half of which was collected in cash. We feel our continuing success is due in large part to â€Å"word of mouth.† Ted: Can you tell me something about the day-to-day operations? Doug: Well, Mr. Day, our office manager, and I are in charge of a small sales force that goes out on leads to give estimates for new jobs. Mr. Day is paid a salary plus a percentage of the total sales each month. My brother, Phil, is usually out in the field managing the 20 employees who work as cleaners for Easy Clean. Phil also helps with managerial and operating decisions. Salespeople are paid on a commission basis, selling both the domestic and industrial jobs based on standard prices established by the owners. Salespeople may sometimes negotiate special cut rates during the slower spring and fall seasons. Of course, these are almost always subject to approval by me or Mr. Day. Large industrial jobs are typically booked well in advance of the actual work. The job commitments obtained by the salespeople are normally submitted to Mr. Day, who signs them to indicate his approval and then returns them to the salespeople. Sales people then forward job commitments to one of two data input clerks for processing. The computer processes each commitment by extending the number of jobs by the standard price stored on the pricing file, or in specially negotiated situations, by the price on the input document. The sales, accounts receivable, and commitment files are updated and invoices are produced. An exception report of special prices is produced and sent to the salespeople to ensure that the specially negotiated commitments to jobs were processed correctly. Mr. Day developed this sales system himself and it’s working rather well. He’s currently in the process of creating the user manual for the system. I’ve also noticed that he sometimes makes adjustments to improve the system, which makes the accounting process more efficient. We’ve agreed that he’ll reevaluate the process at least once every eight weeks. Ted: And how about your accounting department? How big is it, and who oversees the accounting process? Doug: The accounting department of Easy Clean consists of seven part-time clerks, including the two data input clerks, who are all paid an hourly wage. All except one are college students working toward their accounting degrees. Mr. Day trains all new accounting help when they are hired. Typically, they stay on with us until they graduate, which usually covers two full years. We keep them pretty busy around here, but everyone helps each other out and they always get the job done. Ted: What are your brother Phil’s responsibilities? Doug: Phil manages the service component of the business. He usually trains all newly hired cleaning employees and explains their specific duties and responsibilities. When he feels sure that the employee is ready, the new hire is teamed up with a more experienced worker and assigned to a truck unit. When additional help is needed, Phil places ads in the local newspaper. Phil is the expert at running that end of the business. Ted: What about employee turnover? Doug: We haven’t had a problem with employee turnover. Phil expects some turnover in this type of business and knows how to deal with it. We try to prevent any employee concerns by maintaining an open door policy and encouraging employees who have questions or concerns about their responsibilities to ask for help or to come talk with us. If a problem should arise that might affect others, Phil or I will immediately address the problem at the monthly office meeting, making all employees aware of the issue. Both Phil and I work hard to ensure that any problem is resolved promptly. Doug leaves to give an estimate and Ted continues his observations of the business. Later that day, after spending time with the accounting staff, Ted has a moment to ask Mr. Day a few questions. Ted:Mr. Day, I’m wondering if you could help me clarify some things regarding my brief observations of the accounting staff? Mr. Day:Sure, I’d be glad to. What can I do for you? Ted: I got the impression from the staff that they’re not always certain about their assigned functions. Are job responsibilities clearly defined? Mr. Day: In assigning office responsibilities, Doug says the main considerations are that work should be done by the people who are familiar with a task and who are capable of doing it. But, he also admits that availability has to be a consideration. Although this does lead to some overlap in duties, it doesn’t create any confusion in responsibilities. I carefully assign the daily duties and overview each day’s accounting records. This keeps the office running smoothly and in a well-organized manner. Ted: The staff mentioned that they’ve occasionally had problems processing collections of trade receivables. Do you prelist cash receipts before they’re recorded? Mr. Day: Well, we haven’t really experienced any need to. The system is set up so that we collect all of the checks at the end of the day, making it possible to record them all at one time. This way, we can be more efficient by avoiding the need to write them down twice. On those rare occasions when there is a collection processing problem, we resolve it immediately. Ted: Do you ever run into accounting policy problems? Mr. Day: Not very often. I usually handle any policy problems that do arise, although Doug will handle the situation if he feels strongly about the issue. Ted: Well, thank you Mr. Day. I need to talk to Doug before he leaves for the day. A few moments later, in Doug’s office†¦ Ted: Are you satisfied with the processing of trade receivables? Doug: Yes, definitely. Mr. Day is meticulous in his clerical operations, which is well systematized. He has excellent control over the trade receivables. In fact, it’s been over a year and a half since the bank accepted a list of pledged receivables as security for a loan. From then on, we’ve had access to a continually renewable loan based on a list that’s updated weekly. The loan is relatively small, and the contract allows the bank to access Easy Clean ‘s checking account in the unlikely event that collection of the loan seems doubtful. Perhaps I should add that although Phil and I have no formal accounting training and we have given Mr. Day full responsibility for the accounting duties, Phil and I are the only people allowed to sign company checks. Ted: One of the accounting clerks mentioned that you’re thinking about making a change in the accounting system. Doug: As a matter of fa ct, Mr. Day has been looking into using a new accounting software package that should make the bookkeeping process an easier task for the clerks. This package includes a budgeting system that should help control costs and identify those areas that need attention. Although I’ve always monitored the company’s expenses, I didn’t previously see the need for a formal budgeting system. If something didn’t seem right, Phil or I would bring the problem up at the informal monthly office meeting between all the employees and try to resolve the issue. Given our current success, the implementation of a more sophisticated budgeting system seems like a wise investment. Ted: I’m also interested in your security measures. How do you protect your accounting records and physical assets? Doug: After hours, the office door and windows are heavily bolted. Only Phil, Mr. Day, and I have keys to open the office. Although there haven’t been any problems, we’re considering locking up the file cabinets where the hard copies of the accounting records and data disks are stored at night. I’ve also be en meaning to see about having the computers bolted down to the desks. As for the vans, they’re kept in a fenced-in lot behind our office. Each driver gets a key to the gate lock so they can let themselves in or out for work. We have to do this because a lot of the commercial cleaning is done after hours, when the office is closed. As a precautionary measure, we change the lock regularly. Ted: That should about do it for now, until I can get in to do some preliminary audit work. But before I leave, I’d like to ask you a few more general questions. To start with, can you tell me what you feel is responsible for Easy Clean’s recent success? Doug: Well, Ted, because Easy Clean is using the newest steam-cleaning procedure, we provide a much better result than the traditional rotary shampoo methods used by our competitors. And, our customers can tell. Plus, Phil and I understand the business well, we are personable, and we pride ourselves on doing good work. Ted: Having an audit performed by our firm is a big step. Why did you decide to have an audit now? Have you ever been audited before? Doug: Phil and I are confident that Easy Clean is a truly viable concern. We feel that audited financial statements will corroborate our claim. We’re eager to learn what suggestions your firm can give us regarding the most professional way to record and present our financial statements. We also have an interest in learning how to increase the company’s credibility with the local business and banking community. Both Phil and I are excited about the success of our company and we’re motivated to continue strengthening the organization with the eventual goal of pursuing additional business opportunities and endeavors. We’ve never been audited before, although we have used a local tax preparer to fill out our tax returns ever since Easy Clean has been in business. We did ask another firm, about two years ago, to come in to do an audit. We decided not to have the audit performed, though, because the company’s fees were too high. Although I’d have to look up the audit firm’s name, Phil and I decided that Easy Clean would have to wait for an audit until we could reasonably afford the fees. We’ve come to the decision that now is the time. Ted: Are there any issues of concern that you have regarding the audit? Doug: Not really. I’m proud of Easy Clean. The company has had no record of serious problems and has rarely had a problem with bad debts, since most of our receivable balances are collected within two to three weeks. Ted: I understand that Easy Clean does not have an audit committee, which is typical of an organization this size. Can you tell me if Easy Clean has a board of directors and, if so, who serves on the board and how active the board is in overseeing important issues at Easy Clean? Doug: We do have a board of directors. It is somewhat informal, but Phil, I, and our wives function as directors. We do have at least one regularly scheduled meeting each year and we have met on other occasions as necessary. Obviously, Phil and I have a pretty good idea of what is happening at Easy Clean on a daily basis. We do not believe our company is yet at a stage that could effectively support a separate board comprised of outside directors. Maybe we’ll do that in a couple of years, if we keep growing. Ted: One final thing I’d like to ask—have you and your brother Phil set out any goals for the future? Doug: Phil and I have spent a lot of time talking about our goals and objectives, but we’ve never formally recorded them anywhere. Our long-term goals are fairly uncertain, but we’re hoping to build our nest egg to the point where we can potentially retire early. We both agree that our future plans include expanding our sales territory, increasing advertising, investing more help and additional equipment, and, I have to admit, taking a well-deserved vacation in Hawaii.