Jymique Easter

Easter is celebrated the world over to mark the resurrection of Jesus Christ†. Also Easter is observed any. Veer between March 22 and April 25 of every year. Also a good question is what does the word Easter even mean, Who started this tradition, and where did it come from, and why was it made Foster 2 Television Networks tells all about Easter and why we celebrate it. It tells that celebrate Easter because of Jesus Christ resurrection. In this website it tells about how Easter is called a movable feast because it does not fall on a set date every year.I can SE this source very effectively in my paper because it tells about the origins of Easter. â€Å"Easter. † History. Com. Television Networks, n. D 28 Septet. 2014. In History. Com. A&E In this website it tells about the dates of Easter, and this is helpful information considering that Easter does not fall on the same date every year. In fact this source does not just help me, and it helps all the people out there who want to know what day Easter falls on. In this source it also talks about how Easter is a â€Å"blessed time for the faithful to celebrate life, death and resurrection for the savior. † â€Å"Easter 2014 Dates.Easter Dates for 2014 and Information. N. P. , n. D. Web 28 Septet. 2014. An this website it talks about the origins, the meanings, and practices of Easter, and it says that â€Å"Both Christian and Pagans have celebrated death and resurrection themes Foster 3 following the Spring Equinox for millennia. † can use this source as a very powerful tool in my research paper since it goes deep down into the practices of Easter. â€Å"Origins, Meaning and practices of Easter. â€Å"Easter. N. P. , n. D. Web 28 septet. 2014. While researching the holiday Easter, I have found some very helpful information for me and everybody else to understand Easter a little bit more.I have learned a lot of interesting things about Easter such as when it started, why it started, and why it is so important. â€Å"Easter is a day that is honored by nearly all contemporary Christianity and is used to celebrate the resurrection of Jesus Christ†. Easter usually involves a family gathering followed by a big feast with a Easter ham for everybody to enjoy. Also some family go to church for early service to start off their Easter Sunday. Last but not least, just about every family has a Easter Egg hunt to finish off there Easter Sunday.A Easter egg hunt is when the a family boils eggs, then decorates the eggs with fancy designs. After that they hide the eggs around their neighborhoods, yards, parks, or where ever the family thinks is a good place to hide the Easter Eggs. That is Foster 4 when all the children go scavenging for the decorative Easter Eggs. Most people do not know why they color or hide Easter eggs. The egg was a sacred symbol among the Babylonians. The Babylonians believed that a large egg fell from the Euphrates River, an that the Goddess Stare wa s hatched. So the after that the egg came to be symbolized as the Goddess â€Å"Easter'.The name Easter has its roots in polytheistic religions, most people prefer to say Resurrection Day rather than Easter. As you know Easter falls on different dates every year in the months of March or April. The chosen date comes from a formula established by the Roman Emperor Sophistication The Great an the Council of Niece in A. D. 325. You can use this formula to find Out the date that Easter fall on every year. â€Å"According to this rule the latest possible date for Resurrection Sunday is April 25, next occurring in 2038. The earliest is March 22, in 2285. So you see there is a lot of history to Easter.

Inherent Risk Essay

i) expanded into a national manufacturer of high technology sustainable energy products brings with it a range of uncertainties, including compliance requirements and logistical problems increased potential for misstatement due to the judgements required requiring more judgement such as research and development (valuation), intangible assets (valuation), inventory (valuation) and property plant and equipment (valuation). ii) assets include â€Å"intellectual property rights† potential for misstatement when valuing advanced technology and intangible assets because of their nature Intellectual property rights (valuation). iii) Nature of the client’s business – a high technology industry highly susceptible to change in technology makes valuation of inventory and property plant and equipment more difficult misstatements Inventory (valuation); intangible assets (e.g. intellectual property rights) (valuation); property plant and equipment (valuation). iv) new management team, no experience in the high technology industries difficult to exercise appropriate judgement misstatement Sales (occurrence); accounts receivable/ provision for doubtful debts (valuation);inventory (valuation); intellectual property rights (valuation). v) Management remuneration is based on bonuses paid on reported profit engage in earnings management. For example, sales may be recognised earlier than they should, or provisions, such as for doubtful debts, may be underestimated Sales (occurrence/cut off); accounts receivable/ provision for doubtful debts (valuation); research and development (valuation) vi) New information system Risk of losing data in changeover. Also, staff will not be familiar with the new system, therefore susceptible to more errors Any significant account when changing over to the new system. Completeness due to loss of data; occurrence due to double inputting; accuracy due to human error. ANSWER Internal control weakness | Internal control improvements | Other departments can raise requisitions for goods and services without proper authorisation. | Pre-numbered requisitions orders should be raised and signed by authorised personnel. Requisitioning authority should be related to authority and function. A signed requisition order is necessary before raising purchase orders. | Purchase orders are unnumbered and unaccounted for. | Pre-numbered purchase orders should be signed by an authorised purchasing department staff member and a copy forward to the requisitioner, goods receiving and accounts departments. Pre-numbered purchase orders should ensure completeness. | Purchasing dept obtains goods and services as soon as the requisition is received. | Orders should be placed with approved suppliers on the best terms and quality. | Blank purchase orders are accessible to all purchasing staff and open to theft and misappropriation. | Blank purchase orders should be kept in a secure place to avoid misuse and should be accounted for; that is, checked for sequential continuity. |

Disaster in Franklin County Essay

The Role of Health Personnel and the Public Health Nurse Public health personnel and public health nurses have many responsibilities in a disaster that are essential to a successful outcome for the community. Their primarily focus is on the safety and health of the public. The health personnel will assess the community’s available resources by providing the necessary assistance and identifying their specific needs related to the disaster. The health care personnel also have the role of educating the community and addressing any physical or psychosocial needs the community might have (Disaster in Franklin County: A Public Health Simulation, 2006). The health personnel will collaborate with the local health department to assemble resources that are required during a disaster and coordinate with community services to ensure the public’s basic needs are met. These services involve social services, volunteers and rescue workers (Disaster in Franklin County: A Public Health Simulation, 2006). The health personnel issue health advisories and allocate resources to match the needs of the disaster. This could include providing transportation to remove people from their homes during a flood. It is also essential that the health personnel communicates effectively with the public and media to provide updated information on how to obtain help, how to obtain basic necessities, potential health hazards and to reassure the people of Franklin that they are safe (Disaster in Franklin County: A Public Health Simulation, 2006). The public nurse’s role during a disaster involves helping patients in the emergency shelter for first-aid skills and administering medication. However more emphasis is being placed on population-based public health and disaster preparedness. Public health nurses have gained an increased knowledge about the community’s baseline health status, demographics, environment and exciting resources. Public health nurses now have an awareness of vulnerable populations in the community, who may be at risk in times of disasters. This includes the elderly, disabled, mental illness and non-speaking English residents (Berman, Erb, Kozier, & Synder 2006). The public health nurse will conduct door to door interviews. This is performed to complete a community assessment to determine who requires medical attention, who has any special needs, such as essential medications and medical equipment (oxygen, nebulizer, and dialysis) and if the community has sanitary food and water. The nurse must also provide imperative education to help keep the public safe, such as providing information about the local crisis call centers for additional care and support and local shelter. The nurse can refer them to proper resources such as social workers, counselors and shelters (Disaster in Franklin County: A Public Health Simulation, 2006). Chain of command The chain of command that was used in the Franklin County simulation includes the Incident Commander, Operations Section Chief, Medical/Health branch director, Public Health Groups, Public Health Nursing Supervisor and the Public Health Nurse. The Incident Commander is the decision- making final authority. The Operations Section Chief has the  responsibility for managing all operations, supervising organizations in accordance with the incident action plan and directs its execution. The Operation Section Chief also directs the preparation of operational plan, requests resources, makes expedient changes to the action plan when necessary and reports such to the incident commander (Wikipedia, 2013). The Medical/Health branch director will direct, supervise and evaluate work activities of medical and nursing. Public Health Groups will monitor health status and identify health problems, by investing health problems and health hazards in the community. They will evaluate the effectiveness, accessibility and quality of personal and population-based health services. Public Health Groups also develop policies and plans and enforce laws and regulations to protect the health and safety of the community. The Public Health Nursing supervisor is responsible for providing direction and assistance to the Public Health Nurse and evaluating their work (Wikipedia, 2013). The Public health nurse communicates directly to the County Public Health Director who is Zachary Burke. Zachary Burke works under the Operation Section Chief who is Rebecca Brower. Rebecca Brower directly speaks to Chris Newhouse, who is the EOC Commander. The Public Health Nurse will also collaborate with other specialists such as epidemiologists, biostatisticians, environmentalists, social workers and such during a disaster (Disaster in Franklin County a Public Health Simulation, 2006). The Community Nurse has many available resources to the Franklin community when he or she encounters a problem that is not within her scope of practice. A social worker can help individuals who are experiencing problems associated with housing, unemployment and finances. A social worker can also  refer individuals suffering from emotional distress to a counselor. An environmental Health Specialist can help maintain a safe environment by identifying potential environmental problems such as a gas leak or chemical spill. They can help educate the community on safety hazards and find solutions to eliminate any threat to the public by monitoring any possible dangers or environmental threats to the community (Disaster in Franklin County a Public Health Simulation, 2006). The American Red Cross can provide many resources that can help ease the community’s suffering caused by a disaster. The American Red Cross offers a great deal of emergency assistance such as shelters, cleaning supplies, comfort kits, first aid, food, clothing home repairs, household items, medical supplies, emergency transportation and etc. The American Red Cross can also provide referrals to the government and other agencies providing disaster assistance. Another resource that could benefit the community is the Federal Emergency Management Agency. This organization provides disaster assistance to individuals or families whose property has been damaged or destroyed and whose losses are not covered by insurance. Actions by the Public Health Nurse The first residence that the nurse performed a door to door interview was a man named Matt Westlund. Matt Westlund begins to tell the Public Health Nurse that his basement is flooded and the shelf in his shed had collapsed which caused all types of chemicals to spill. Mr. Westlund is seeking help on how to clean this chemical mess up. The public Health nurse responsibility is to seek help from an Environmental Health Specialist (EHS). The EHS will assess and determine the most appropriate way to clean up the house held hazards waste. The nurse must insist that Mr. Westlund does not attempt to clean up this mess and to wait until the Environmental Health Specialist arrives. The Public Health Nurse must provide Mr. Westlund  with information regarding how to clean a flood up (Disaster in Franklin County a Public Health Simulation, 2006). The second resident is women named Susan Fuhr. Susan is extremely frustrated and annoyed. This household is currently lacking the basic supplies such as electricity, diapers, water and baby formula. The Public Health nurse can give Mrs. Fuhr the option for her family to stay at a shelter for a few days where there are hot meals, electricity and plenty other supplies. If Mrs. Fuhr refuses to go to the shelter she can then refer them to social services. A social worker can help provide the Fuhr family with the proper resources to help Mrs. Fuhr take care of her newborn baby and the Public Health Nurse can provide them with one week of supplies (Disaster in Franklin County a Public Health Simulation, 2006). Rosario Alvarez is a Spanish speaking woman who was unable to answer the nurse’s questions because of a language barrier. Mrs. Alvarez requires Spanish materials on safe food, water and a generator. At this time there is no urgent matter that needs to be addressed. The  Public Health Nurse can arrange for a translator to make a visit with this family within a week to address safety regarding food, water and the generator (Disaster in Franklin County a Public Health Simulation, 2006). Jason Fugate has a history of hypertension and currently ran out of blood pressure medications. The Public Health Nurse’s priority is to find out Mr. Fugate’s medical history and to take his blood pressure. If his systolic blood pressure is greater than 150mmHg, Mr. Fugate will be advised to leave his home and go to the shelter where his antihypertensive medication can be administered. Since Mr. Fugate blood pressure is 112/73, I would arrange his medication to arrive by the next day (Disaster in Franklin County a Public Health Simulation, 2006). It is important that Mr. Fugate is informed on his  options and allows him to make his own decision. Mr. Fugate must be educated on the signs and symptoms of hypertension and when to seek medical attention. The public nurse must also make sure that he has the basic essentials such as clean water, food, electricity and a working phone line in case of an emergency. It is important that the nurse will follow up with all residents to make sure their issues were addressed. Addressing the community’s fears After the disaster, the community nurse must be willing to provide physical and emotional comfort to all the residents of Franklin County. The residents will suffer from anxiety, fear, sorrow and post-traumatic stress disorder. The community will be mourning the loss of their  loved ones and the loss of their valuables such as their homes and treasured items such as pictures. It is important that the community nurse offers guidance and support to these families by offering resources and making referrals specific to each family’s needs. The key to any recovery from a disaster is providing the community with the appropriate resources to help them rebuild their life. The basic resources include food, shelter and safety. Other important resources are family and friends. The community nurse can educate the community members on how to cope, use others for support and how to get further help if needed. It is essential that the community nurse reassures them that they are safe and in good hands. The community nurse must allow them to verbalize their concerns, opinions, and needs to help them with the healing process. The nurse must be calm, compassionate, and confident in order to help this community move forward and feel safe. Nursing personnel preparedness The first priority of the nursing personnel is to understand what his or her role is during an emergency crisis. They must be competent with their nursing skills and have the appropriate knowledge regarding an emergency response plan. The nurse must be educated on disaster preparedness and protocols to be able to respond adequately to a large disaster (Berman, Erb, Kozier, & Synder 2006). The Nursing personnel must also be aware of their community disaster plan and the warning signs associated with natural disasters in that specific area. It is important that they learn the local and state resources, so that they can make referrals to people when a disaster strikes. It is extremely important that the nurse is able to problem solve, critically think, and be able to work independently under stressful situations with very little resources and equipment (Berman, Erb, Kozier, & Synder 2006). The nursing personnel must understand the chain of command, the lines of authority, and communication during an emergency. They must be familiar with the potential health conditions that could develop during and after a disaster. Nurses must take an active role in participating in a disaster training program and emergency drills. They must be aware of standard personal protective equipment and when it is required. An extensive knowledge of infection control and barrier precautions will help the nurse prevent the spread of infection (Berman, Erb, Kozier, & Synder 2006). The nurse should first form a task force that includes a civil defense officer, private relief organizational representative, city/county officials, political leaders and media representatives. Together, the task force should involve the American Red Cross who has the expertise in guiding and developing the disaster plan. The disaster plan should include supplies, equipment, transportation, shelter, human resources, government officials, emergency and disaster specialists, weather specialists, recovery, evacuation plan and supportive care (Berman, Erb, Kozier, & Synder 2006). Nursing personnel must also be able to implement the four phases of the emergency management when a disaster occurs. This includes preparedness, response, recovery and mitigation. Nurses need to use nursing judgment to make decisions such as, where resources will be used and triaging patients to the appropriate level of care. The nursing personnel could be prepared to help in responding to large scale emergencies by taking Incident Command System (ICS) certification courses. These are provided by the National Incident Management System (NIMS) and the Federal Emergency Management Agency (FEMA). The ICS provides education to nursing personnel regarding emergency preparedness, incident management, and emergency response during a disaster. This is an excellent opportunity for the nursing personnel to gain knowledge and skills needed to serve their community efficiently and effectively during a natural or man-made disaster (Emergency Management Institute, 2013). Nurses can also benefit from taking the Integrated Emergency Management Course (IEMC), offered by the Emergency Management Institute (EMI) branch of the FEMA. This course provides emergency related scenarios that help test the nurse’s knowledge, awareness, flexibility, leadership, decision-making, and interpersonal skills under extreme pressure in the Emergency Operations Center (EOC) environment. After completion of the IEMC training for emergency preparedness, nurses will be able to apply their new skills, abilities and knowledge when a disaster strikes. This will also allow nurses to respond effectively under stressful situations (Emergency Management Institute, 2013). Another program that can benefit nursing personnel is the National Fire Academy (NFA). This course provides education and training in hazardous materials, emergency response to terrorism, arson prevention, detection, community risk reduction, fire prevention and protection (Emergency Management Institute, 2013). In addition, the National Disaster Management System also developed an organization, which is called the National Nurse Response Team (NRRT). This was established to provide additional resources during a disaster. This program is made up of a team of volunteer nurses that help during an emergency. Nurses within this program are certified and must stay current with training in order to provide help during a disaster. The training includes bioterrorism, biologic warfare, and disaster response (Public Health Emergency, 2009). Nurses that are not interested in becoming certified for disaster preparedness should then consider continuing education units (CEU) disaster relief training. This will at least provide a nurse with the basic knowledge to help serve their community if an emergency situation does occur. References Berman, A., Kozier, B., Erb, G., & Synder, S., J. Fundamentals of Nursing Concepts, Process and Practice. (2006). Upper Saddle River, New Jersey. Disaster in Franklin County 12 Disaster in Franklin County a Public Health Simulation. 2006. Retrieved from: https:// cpheo1.sph.umn.edu/fcs/index.asp Emergency Management Institute. 2013. Retrieved from: http://training.fema.gov/IS/NIMS.aspx Public Health Emergency. 2009. Retrieved from: https://www.phe.gov/Preparedness/responders/ ndms/teams/Pages/nnrt.aspx Wikipedia. (2013). Incident Command System. Retrieved from: http://en.wikipedia.org/wiki/ Incident_Command_System

Critical thinking Essay Example | Topics and Well Written Essays - 1000 words - 1

Critical thinking - Essay Example Concerning this, even if the government raises tax for cigarettes, the consumption or demand of them is still higher. The only way therefore in order to control smoking is to do a move that would discourage production and sale of cigarettes. Regarding this point, it makes sense that production and sale of cigarettes should be made illegal. Smoking is perhaps for some is one of the coolest things a person could do in his entire life. For sure, the reason why some teenagers go take into the plunge to smoke is due to social influence. It always starts this way; not even including how a smoker might convince a non-smoker to go a try for it. However, due to human curiosity, there are seemingly wonderful things about smoking that one could link to it. Without question, there must be wonderful feeling or benefits linked to smoking, which particularly has become the major point why there are still many people who smoke and continue to do so even if they already knew the health hazards associ ated to it. Some of them are becoming dependent on smoking, that their life for the day would not be completed without puffing a smoke. The idea therefore of putting a legal act against cigarette production and distribution may sound of a discomfort to those who have become so dependent on smoking. ... Although at certain level, those who would stand against the government’s control of production and distribution of cigarettes may have a point of opposing this policy, there is still much point to consider why it is important to take into account the production and sale of cigarettes as illegal activities. Here are the following rationale why it is necessary to put a legal action against the production and sale of cigarettes. The health of the nation is a very important concern of the government. Every year, the US government spends a remarkable amount of money for health care alone and other relevant expenses (Chisolm, 2008). The point is that we see that the government is always concerned of ensuring protection and welfare of the public, allowing it to guarantee that everybody is protected by emancipating laws and policies. Since cigarettes have negative impacts on the human health, their ultimate contribution therefore is to possibly increase the country’s health ca re expense and even mortality rate. Cigarettes kill. The reason they could kill is because of the high level of toxicity in some components in them (Shirazi & Guinet, 2006, p.167; Mortaz, Henricks, Givi & Folkerts, 2011, p.1104; Ward, Berenson & Breitkopf, 2011, p.213.e1). This simply means that cigarettes could not be far from potential harmful chemicals used by criminals to annihilate their subjects’ lives. Just as criminals are confined behind bars for committing crimes associated with killing particularly poisoning their targets, manufacturing cigarettes that in the end would just result to the harm of one’s life may simply be a form of crime in that same sense. Try to figure out that cigarettes are found

Cryptography Research Paper Example | Topics and Well Written Essays - 1000 words

Cryptography - Research Paper Example The construction of c is done in such a way that there are elements which are redundant in it. This will, therefore, enable the receiver to reconstruct c even if some bits of c are corrupted by noise; the receiver will eventually reconstruct m (Gary 93). In a formal manner, an error correcting code is composed of a set, C? {0, 1} n of codewords. This set has strings which enables messages to be mapped in it before they are transmitted. In this case, a code that will be used for k-bit messages, C will have 2k elements which are distinct. So that there is some redundancy, there will be a need to have n>k. codes that are used for correcting errors can be defined in spaces which are non-binary too and this paper has construction which is straightforward and extensible in these non-binary spaces (Denning 72). For error correcting codes to be used, there will be a need for functions that will enable us to encode and decode messages. In this paper we will let M = {0, 1}k be a representation of the space message. There is a translation function, g : M C, which represent a one-to-one mapping capability of messages to codewords. What this means is that g is the mapping that is used before the transmission takes place. On the other hand, g-1 is the function that is used upon receiving of messages to retrieve codes in the codeword. There is a function, referred to as decoding function that is used for mapping n-bits that are arbitrary to codewords. This is the function, f : {0, 1}1 C U {O}. If the f function is successful, it will manage to map a given string which has n-bits x to the nearest codeword that is found in C (that is, the proximity to nearness in Hamming distance). If this not the case, then f will fail and the output will be O3. The robustness that an error-correcting code has will depend on the distance between the codewords. To make this more definite, we will need some fundamental notation that regard strings of the binary digits. For this case, we will use + and – to represent bitwise XOR operator on the bit strings. We will use a measurement Hamming weight, which is the number of ‘1’ bits that are found in u. The Hamming weight is denoted by ||u|| (this is the weight of a string which has n strings). The Hamming weight has a precise definition of the number of ‘l’ bits that are found in u. In the same perspective, the Hamming distance that is found between two strings, u and v is defined as the number of digits that make two strings to be different (Gary 62). In an equivalent manner, the Hamming distance will be equal to ||u - v||. We normally take it that a function that is used for decoding, that is function f, will have a correction threshold with a size of t if it has the ability to correct any set of t bit errors. In a more definite manner, for any codeword c â‚ ¬ C, and any error term e â‚ ¬ {0, 1}n, that has || e ||? t, this is the case that f(c+e) = c. in this case, we will regard C to have a correction threshold which has a size of t if there is a function f for C for t, which also has a correction threshold of size t. there is a an observation that the distance that is found between two codewords in C should have a distance of at least 2t + 1. The neighborhood of a codeword c is defined to be f-1 (c). This means that the neighborhood of c has a subset of strings that are n-bit long where f maps to c. the function that is used for decoding, that is function f, is set in such a way that f-1(c) has a close proximity to c that any other code word that

Foundations of Business Law Assignment Example | Topics and Well Written Essays - 1250 words

Foundations of Business Law - Assignment Example Although George decides not to go with the suggestion, Kosmo invests a large sum of his profit in the Facebook shares. A month after the release of Facebook shares their value has reduced by 50%. In discovering this, Kosmo becomes really agitated and decides to go and talk to Gerry. As he burst out of the building he slams the door on the face of Newman, his neighbour who was also rushing in. As a result Newman is injured and will not be able to participate to the Adelaide Petanque Club Championship, which he has won for the past 3 years, also earning $40Â  000 cash prize each time. Question 1 Kosmo wants to know what kind of legal action, if any, he might have against Gerry. Gerry, a financial advisor in Tom & Gerry Limited advised George to buy shares in Facebook. In advising George on buying Facebook shares, Gerry acted on behalf of Tom & Gerry Ltd as his financial adviser. Since Gerry was working on behalf of Tom & Gerry Limited, it must be seen whether Tom & Gerry Limited would be liable on the principles of vicarious liability. The principle of vicarious liability states that the Employee shall be liable to compensate the Plaintiff, for any tortuous conduct by the employee committed in the course of the employee’s duties. In determining what is in the course of employment, a broad approach should be adopted in assessing the scope of employment. The closeness of the act to the scope of employment is the determining factor in this regard (House of Lords, 2001). The act of advising on investment options is closely related to Gerry’s role as a financial advisor. Therefore, on the principles of vicarious liability, it can be safely Tom & Gerry Limited would be liable for any tortuous act committed by Gerry in the course of his duties (House of Lords, 2001). Therefore, given that it is the company that is liable for the tortuous conduct of those acting with authority on its behalf, there is no cause of action against Gerry. The cause of action, i f any may lie against Tom & Gerry Limited. However, in the absence of additional facts, the mere fact that the stock price of Facebook collapsed after the purchase is no ground to sustain a claim for negligence against the Company. Without commenting on whether the act amounted to negligence, it must be determined whether the company owed any duty of care to Kosmo who invested in the shares of Facebook on the basis of such advice and suffered a loss on such investment. For imposing a duty of care there must be proximity of relationship between the plaintiff and the Defendant and nature of the harm caused must be foreseeable. Pertinently, the advice was given to George and not to Kosmo. Kosmo acted upon it without the knowledge of Gerry. Given that there was no proximity of relationship between Gerry and Kosmo, it follows that the reliance by Cosmo on such advice was not foreseeable by Tom & Gerry Limited. The facts of this case are similar to the decision of the House of Lords in Ca paro v Hickman (Jovis, 1990). It was held that an auditor who negligently issues misstatements in financial reports is not liable to outside investors who were not intended recipients of the report. Similar observations are found in the speech of Lord Denning, when he observed that for imposing a duty of care and skill, the relationship must be such where the advisor (in that case the accountant) is aware of the person for whom and purpose for which the advise would be used (Wikipedia, 1951) The

Markecting Essay Example | Topics and Well Written Essays - 1500 words

Markecting - Essay Example hael Porter the Bishop William Lawrence University Professor at Harvard Business School has commented that any business and its standing at any point in time can best be evaluated through making it go through a value chain analysis. Best value can be defined as the difference between total revenues and total costs. The company that can maximize this difference is adding value. This difference can be enhanced in a better manner when the firm is aware of where its costs are high and where they are low (Schmitz, 2005). Thus, this model basically entails the breaking down of organizational activities into various small units and then assigning costs to each unit so as to determine the amount that it is costing the company. This calculation of costs is important because a company can then see where it can curtail costs and where a slight cost relaxation would not harm the value chain. Value chain activities take place in almost every organization. From buying the raw materials to the product design, from the product development stages to the distribution of the product, such activities are easy to identify. They have to be broken down into the smallest units possible, so that identification of those activities where cost curtailment would help can be carried out. From industry to industry, the activities will differ slightly (Miguel, 1996). For example, the hotel industry will have sub-activities within customer service such as room service and telephone services, whereas the advertising industry, which is the subject of discussion of this report, will have activities such as conducting research and creating advertising briefs. Through such a process of analysis, VCA helps companies in assessing their own strengths and weaknesses and then comparing them to the VCA of their competitors, as well as their own VCA trends seen over time. This comparison helps companies to decide upon their core competence and distinctive competence and to capitalize on those strengths,

Has the budget outlived its usefulness in the 21st century Essay

Has the budget outlived its usefulness in the 21st century - Essay Example Budgeting also allows for proper accounting, it make it easier for accounting practices to be applied and used in making financial reports of the different environment (Bogsnes 2003, p.97). Therefore, whether budgeting is or not a prerequisite, it is a subject of serious debate that should be considered in more than one-way. Following this proposal to do away with budgets, researches have been done to evaluate and report on the efficacy of budgets in organization. One of the researchers done by Dugdale and Stephen reported that budgeting is still conseidered a very important tool in business and most firms still look upto its contribution in running the affairs of the organization. In this research, both financial and non financial organization were considered and 40 of such organizations were used in determining whether budgets are still an important factor in management (Dugdale and Stephen 2006, p.19). The managers of the organizations were followed in this regard and eigth of the m eventually interviewed. The response in all the companies in which interviews were done confirmed that they rely on bugdeting as a tool in planning, communication, co-ordination and as away of measuting perfomance. Although in the research, a significant trend was obserrved throughout-budget consideration for motivation was not approved by all the organizatins. It is also importanat to note that all the organization is which the research was done actualy approved the need for budgeting in their organization with non financial institutions considered in this research even coming out more firm on the budget issus (Dugdale and Stephen 2006, p.21). In order to find out the problematic nature associated with the budgets, the research team organized about twenty propositions on what a budget may be seen as problematic and fronted them to the respondent to either agree or disagree with them. the outcome was that all the propositions were denied as reflecting the position of a budget in a n organization except in two situation where slightly above the number of the respondent accepted that budgets are problematic, these were; that preparing bidgets is a tedious taks that consumes much time and that managers may at times be constrained by the requirement of the budgets and delay making important descision for no clear reason (Dugdale and Stephen 2006, p.30). It is then clear that there might be problems associated with budgetting but they don’t reach a propotion in which doing without a budget would be considered worthwhile. Budgets plays important roles in management and on other related areas and for predictability on perfomance it is important to have abudget in setting benchmarks. Budget Criticism by Beyond Budgeting Round Table (BBRT) vis a vis Academics Budgeting processes have received a number of criticisms in the recent past, which has subsequently attracted the public concern as to whether it is necessary, or not. The criticism has is dubbed going bey ond budgeting, the critics says that the process of budgeting has been the greatest barrier in the management the economy (Hope and Fraser 2003, p.23). Budgeting system has been implicated in making the managers and the employees to device behavioural tendencies that are counterproductive considering what strategic

Geology of Shanghai Term Paper Example | Topics and Well Written Essays - 2000 words

Geology of Shanghai - Term Paper Example Upon further study, it has been discovered that â€Å"In the Shanghai area, unconsolidated materials, about 300 meters thick, of alternating marine and continental [material] were deposited on the bedrock during the Quaternary Period† (Jiangang, 2007, p. 21). This provides for quite an array of soil and rock formations present in Shanghai and the surrounding areas. There is, for example, 150 meters of clay soil alone along the delta region. This data also provides the researcher with a living history of the structure of the entire region that explains how life has evolved in the region over time. All of the clay and soil formations have caused at least five aquifers to be created over time. These aquifers are quite flat and thick. They provide for an extensive flow of ground water that continues to this day. These aquifers cover all areas of Shanghai, except for certain parts of the Eastern coast and localized areas along the Whangpoo River (Xu, 2009, p. 481). In essence, nearly every area of Shanghai, if properly resourced and developed, has access to a continual and ground water supply. For the most part, as mentioned, it is difficult to pinpoint the exact date that landforms around Shanghai were created. Because the area is so flat, there are not many rock formations to speak of, other than spots of bedrock. The main geographical feature of the region lies in its system of tributaries and natural canals. This is what has sustained life in the area around Shanghai for thousands of years.

Young Consumers and the Power of Persuasion Essay Example for Free

Young Consumers and the Power of Persuasion Essay As old generations have died away new generations have poked their way into the world. As man evolves with new generations so do their lifestyles. A few decades ago children would ask their parents for the necessities they need and be okay with what they had. Now it’s backwards. More and more kids are demanding to have the latest technologies and the latest gadgets rather than being comfortable with the resources and materials their parents provide. Children are taking control rather than their parents taking control. Children are becoming the parents and the parents are becoming the children. The parents are doing what their children want them to do and not how it should be done. What causes children to be obnoxious and do everything possible in order to get what they want? In the essay â€Å"Kid Kustomers†, by Eric Schlosser, found in SIGNS of LIFE in the USA, by Sonia Maasik and Jack Solomon, the author talks about how advertisement drives these children to have â€Å"pester power†, in other words the power children possess the power to get something they want by means of begging (222). He also says that as more children are watching television they don’t realize that they are being brainwashed into believing everything they see and wanting it. He also goes on to talk about the different methods kids (as he refers to them) have to obtain what they want. Eric’s point throughout the essay is that it’s horrible to compensate for the needs kid’s have. Eric’s essay is effective because although the essay is very short, Eric does an outstanding job explaining the methods kids use to persuade parents, an excellent job giving more than one reason why kids are the markets best consumers, and informing the reader why this crisis is occurring. The author did an excellent job explaining the whole concept of how kids are using different methods to persuade parents to buy them what they want. A pleading nag is one accompanies by repetitions of words like â€Å"please† or â€Å"mom, mom, mom.† A persistent nag involves constant requests for the coveted product and may include the phrase â€Å"I’m gonna ask just one more time.† Forceful nags are extremely pushy and many include subtle threats, like â€Å"Well, then, I’ll go ask Dad.† Demonstrative nags are the most high-risk, often characterized by full-blown tantrums in public places, breath-holding, tears, a refusal to leave the store. Sugar-coated nags promise affection in return for a purchase and may rely on seemingly heartfelt declarations like â€Å"You are the best dad in the world.† Threatening nags are youthful forms of blackmail, vows of eternal hatred and of running away if something isn’t bought. Pity nags claim the child will be heartbroken, teased, or socially stunted if the parent refuses to buy a certain item. (224) The explanation the author gives really makes the reader capture the purpose for writing the essay. The good explanations that are given throughout the essay make the whole reading a lot better to understand. By adding these explanations it won’t leave the reader thinking about a main point the author stated a while back, while reading new information and going ahead in the essay. Eric also does a good job explaining other reasons why kids are being â€Å"Kustomers†. This is excellent because he is not saying that only one-reason makes the cause and effect plot to show up. The author says, â€Å"The Internet has become another powerful tool for assembling data about children†(225). The author is informing the reader that advertisements is not the only source out there brainwashing kids brain into buying the latest clothes, gadgets, and other senseless items, but also the Internet. With more reasons to show why kids are becoming the ideal customers it can give the reader some information on how this is affecting families. This essay is very informative because it gives the reader information about how the cause of kid consumption can affect their lives and families. During the course of a year, he or she watches more than thirty thousand TV  commercials. Even the nation’s youngest children are watching a great deal of television. About one-quarter of American children between the ages of two and five have a TV in their room. (226) By giving the reader information it’s engaging the reader to think about his or her own family (kids) and to also think about their family (brothers and sisters, cousins). The audience, given by the information given in the reading, is not for kids who like shopping, but for adults who are having trouble and are looking for a solution or to be informed that compensating their children is actually harming them. The essay itself is a good informative essay giving the reader an insight into a problem, if not a major problem, that is occurring in our generation. Although the essay is very short, Eric does an outstanding job explaining the methods kids use to persuade parents, an excellent job giving more than one reason why kids are the markets best consumers, and informing the reader why this crisis is occurring. The grade Eric’s essay â€Å"Kid Kustomers† is an â€Å"-A† because it could have been longer, but the author used evidence and information to back-up his statements and ideas. Eric’s use of information and the interpretation of that information into his worked really made the essay run smoothly. Works Cited Schlosser, Eric. â€Å"Kid Kustomers.† SIGNS of LIFE in the USA. Maasik, Sonia and Jack Solomon, eds. Boston: Bedford/St. Martin’s, 2012. 222-226. Print.

A Beautiful Mind Reflection Paper

A Beautiful Mind Reflection Paper A Beautiful Mind is a beautiful and enlightening depiction of a terrible and mind boggling journey of a struggling schizophrenic genius. This movie, first aired in 2001, takes the viewer through the experience of John Nash, a mathematical genius whom developed schizophrenia in his early adulthood. Personally, I believed this movie was both terrifying and incredibly mind opening. To read about a schizophrenic patient is one thing, but to view how they cope with everyday situations, and how their familys deal with their adapted lifestyle is an entirely different view. Of course hearing about schizophrenic episodes can be terrifying for anyone, but physically viewing this depiction of the difficult journey this serious psychological disorder can throw you down is an enlightening experience. Hollywoods take on his journey was, of course, modified to adapt to socially acceptable standards, but dug deep to the core of how schizophrenia tears you apart from the inside. In my opinion, the treatment used on John Nash was highly extreme, yet suitable for the conditions he was under at the time. John Nash underwent electric shock therapy. In this type of treatment, he was electrocuted in order to reduce his psychological symptoms. Personally I believe this was a short-term temporary fix. At the time the treatment was in progress, this was the most effective treatment to temporarily reduce episodes of schizophrenic action. Medication had not been certified to work quite yet, and when the episodes became physically harmful, an extreme procedure needed to take place in order to halt the self-harm. John Nash, was a paranoid schizophrenic. Paranoid Schizophrenics always believe they, as well as their family members, are under some sort of attack. These type of schizophrenic patients deal with false conspiracies made up in their head. Usually, those experiencing this type of the disease also deal with vivid hallucinations. These hallucinations can either be auditory or visual. John Nash, for example, experienced both visual hallucinations with his roommate, boss, and roommates niece, as well as auditory hallucinations such as the three figures of his imaginations telling him what to do, where to go, and who to listen to. Those experiencing this type of schizophrenia tend to hold the most capability to function with everyday life. Disorganized schizophrenia is another type of this serious psychological disease. This disease, also called hebephrenia, displays the most difficult type of schizophrenia when it comes to dealing with everyday situations. Incoherency in thought and speech is completely common, as well as delusions or hallucinations. Those experiencing disorganized schizophrenia seem emotionless or show emotions that can be looked upon as inappropriate in the specific situation in which they are displayed. Personal hygiene maintenance can also be a deteriorating common result of this specific type of schizophrenia. Catatonic Schizophrenia, a third type is a very physical type of Schizophrenia. Individuals with this type usually exert one of the following: Catatonic excitement, which is hyperactivity, or catatonic stupor. Catatonic schizophrenics can hold the same body position for an extended period of time regardless of the negative effect it has on their body. These body positions can often cause great pain to those holding them, and can lead to swelling and harmful long-term effects. The final, and least heard of type of Schizophrenia is Undifferentiated. Undifferentiated Schizophrenics exert symptoms of schizophrenia that does not necessarily fall into one of the other three subtypes, causing it to be, well, undifferentiated. Although a patient with this type of the disease may experience both positive and negative symptoms, as any other Schizophrenic would, their episodes may fluctuate more over a period of time. This type of Schizophrenia is extremely difficult to diagnose because before concluding this subtype, all other brain diseases and mood disorders must be proved completely absent. After concluding a patient does indeed have Schizophrenia, tests for specific subtypes will be performed. If a clear result cannot be named from those tests the patient will then be named undifferentiated. The effects of living with schizophrenia can be excruciating on both the patient suffering, and their family. Being the patient is extremely difficult, being completely ignorant of the real world, obeying mere figments of the imagination, and believing they are the correct voice to follow must be extremely difficult to deal with. Effects can be physical on the patient. Physical effects could be self-harm, whether the patient believes they did it, or the figure made up in their head, as well as mental obviously by imagining figures and people that are not there whatsoever. Although effects are difficult on the patient, I truly believe it is far more exhausting and frustrating on the family members of the patient. When you are the patient, there is no knowledge of whether what you see or talk to is actually there. As a family member, you have to sit back and watch your loved one talk to thin air, knowing that there is nothing you can do help them except tell them they are being foolish and hope they do not lash back out of frustration. If almost everyone and everything I knew to be true never really existed, I feel as though my life would not have changed, but my agitation would have dramatically increased. My life would not have changed because I would not have been able to tell the difference. Maybe just as John Nash did, I may have been able to eventually notice the fact that the people never age, the scenery never changed, but to me it would all be completely normal leaving me oblivious to the fact that everything I believed in was fake. I believe my agitation would have increased because those that were in fact real would point out my flaws, point out reality from my world of imagination, and due to me not being capable to understand what they are trying to relay to me, I would become instantly frustrated. I personally, as hard as it is to say, do not think I could live with a person who has schizophrenia. Losing complete touch with reality is extremely difficult for the patient, but harder on those that have to observe it. Loving someone before they develop the disorder and seeing the way they dramatically digress over time can be exhausting and frustrating, not to mention scary as you watch everything you knew in a person slowly disappear. Although there are episodes of a sense of normal behavior, the episodes of abnormal behavior outnumber them. I would not want to live in the constant fear of worrying about the safety of my family, my self, or my loved one. I believe society treats people with mental disorders as freaks of nature, prisoners to the world. Rather than being as normal as possible, or looking to accommodate to the sufferers reality, society has morphed all mental disorders into one big lump and treats every patient, regardless of their disorder, with the same attitude and actions. Talking slower, acting as if they are incognizant of being a human being, members of todays society have torn apart the pride of those with disorders as if they are helping them. This behavior, in my opinion, is justifiable. As much as I do not personally agree with the treatment those suffering from a psychological disorder receive, I do believe it can be justified due to the lack of knowledge with each individual disease and person. What are the chances that someone can come across a person on the street and know exactly what they are suffering from, if they suffer at all, just by the look of them? Unless you hold a conversation with the individual, most times a disorder cannot be clearly pinpointed. Therefore, members of todays society have developed one general behavior because they are ignorant of what they are coming across. The lack of knowledge regarding psychological disorders and the effect they have on the body causes average human beings to simply treat every individual equally once believing they are different than themselves.

Snow Falling on Cedars :: Snow Falling Cedars Essays

Snow Falling on Cedars The book Snow Falling on Cedars is about a Japanese man Kabuo Miyanmoto who is on trial for murder. He is accused of murdering a white man, Carl Heine. Much of the story is told through the memories of various characters. It is set in the 1050's in Puget Sound on a fictional island called San Piedro. I think Snow Falling on Cedars was an excellent book. I felt that the author was able to present an unbiased view of the internment of Japanese-Americans during WWII. He presented many diverse viewpoints of this period of time and explained why they thought the way they did. For example, Kabuo Miyamoto, the defendant, had fought with the US army in WWII. Kabuo was deeply affected by his experience in the war, and it changed his perspective of the world. On the other hand, Carl Heine's mother, Etta, is extremely prejudiced against the Japanese, She feels that all of the "dirty Japs" as she calls them, are lazy and untrustworthy. She judges all Japanese people by their race. The author also represents the American friends of the Japanese. Etta's husband was friends with Kabuo's father, and when the family was sent to an internment camp, he offered to take care of their land. However, when he died, Etta sold the land to someone else. By including all these different viewpoints of that period of time, the reader is given a more complete pic ture. Another reason I enjoyed this book was because the characters were flawed, making them more realistic. For instance, the reporter, Ishmael, had a few character flaws. He had fought in the war and had his arm amputated. He had also been in love with Hatsue before she married Kabuo. Therefore, when he found evidence that could exonerate Kabuo, he waited until the very last moment to show it to the judge because he was debating whether or not he should use it. Another flawed character was Kabuo himself. His experiences in the war had made him emotionally distant. When he was in the courtroom, he showed no emotion, even though he could have hanged. He thought that his death would be atonement for the people he killed in the war. The last flawed character is the coroner. He is portrayed as a nice, normal guy. However, after he finishes his autopsy on the victim, he tells the sheriff to look for a "right-handed Jap.

god? :: essays research papers

Many people have tried to prove through many ways that God exists. Anselm used the ontological argument, proposing that if God could be thought of and perceived, then God has to exist. At the center of the ontological argument is the idea or concept of existence. The Ontological argument is a group of different philosophers arguments for the existence of God. "Ontological" means talking about being and so in the Philosophy case, that being is the existence or being of God. The ontological argument differs from other arguments in favor of God because of the fact that it is an a priori deductive argument, a priori means that a person arguing this can reach a certain conclusion by the use of reason and not proof. A deductive argument means that if the premises that are put into the argument are true, then the conclusion must be true. Thus, Anselm tends to base his argument on the definitions and the terms that he used. Anselm’s first form of the argument is that God is "that than which none greater can be conceived" (45) . Firstly, it must be emphasised that Anselm’s definition does not limit God to being the "greatest" but Anselem makes it known that nothing greater can be thought than God himself. Therefore, God should not in any way be linked to terms such as ‘omnipotent’ as terminology such as this limit him to what he really is. With this definition, Anselem tries to prove that not only does God exist in the mind but also in reality. He is saying that Because God is something and can be perceived, God must exist. Another way of stating this is that: God is perfect so he must exist because he would not be perfect if he didn't exist. Anselm uses the example of "the fool" to prove his point on God’s existence. He says that when "the fool" says that "There is no God" in the Psalms, he must therefore understand what he hears , and what he understands in his language by the term "God". Therefore, if he knows what God is, God must exist as it is impossible to know what something is if it does not exist. The atheist, as Anselm points out, is able to understand the phrase "being than which none greater can be thought." He concludes that if an atheist can understand this, then God is in the atheist's understanding.

The Negative Effect of Social Media on Individuals Essays -- social me

Most people believe that social messaging is more of a benefit than a consequence, but using social media can actually be harmful. Social media is something most kids, teens, and even some adults are using all the time. It has become a part of our generation’s lives. Having people on their phones all day long is not only disappointing, but also damaging. Instead of talking to someone face-to-face and hanging out, people prefer just texting or going on a social network. For some people understanding a life without social media is near impossible. Using social media can have some adverse effects such as: it causes cyberbullying, it can compromise education, and it could have an effect on social skills. To begin with there are many bullies out in the world, but many of these same bullies are finding a new way to target children and teens, and this is through social media. Social media has become a way to influence suicidal behaviors because of cyberbullying. Cyber bullying is â€Å"when a child is intentionally and repeatedly targeted by another child or teen in the form of threats or harassment.† Experiments showed that victims of cyber bullying are twice as likely to attempt suicide than people who were not. (Luxton 3). Cyberbullying should be taken very seriously because of the horrible outcomes it might just bring. One of these outcomes is suicide. Suicide is something nobody should ever have to even think about, and the fact that many more children and teens are thinking about suicide is disgusting. Not only can the child be suffering from this online predator, but these children have family too. Social media has become more of a weapon to bullies, according to Nirvi Sha h. When asked what she feels like cyberbullying on social ne... ...gher Education, Nov 30, 14. Luxton, D. D., PhD., June, J. D., B.A., & Fairall, J. M., B.S. (2012). Social media and suicide: A public health perspective. American Journal of Public Health, 102, S195-S200. Serrano, Ken. "Tyler Clementi's Rutgers Roommate Indicted in Connection with Webcam Broadcast." Asbury Park PressApr 20 2011. ProQuest. Web. 20 Mar. 2014 . Shah, Nirvi. "Social Network's Anonymity Becomes Weapon for Bullies." McClatchy Newspapers 2011 mar 31: N.p. Web. 20 Mar. 2014. "Social Media Affects Social Skills, Future Jobs." University WireFeb 11 2014. ProQuest. Web. 20 Mar. 2014 . "Teens' use of Social Media: Positive Or Negative?" Curriculum Review 52.2 (2012): 10. ProQuest. Web. 25 Mar. 2014. Wallenfang, Maureen. "For Many Job Seekers, Social Media is Helpful, Problematic." The Post - CrescentMar 20 2011.ProQuest. Web. 26 Mar. 2014 .

How To Talk About Sculpture

Consider if the material is an advancement for that time (I. E. Oil paints) 3. Subject – what or who does it represent? 4. Method of sculpting? Additive Roding subtractive Michelangelo found object Decamp 5. Tyler/period? Regional satirical artist's personal style (style of the workshop) 6. Point of view? WHY? (hint: you have to look at 8, 11, 12, 13 and 14 to answer this) Where was it originally? (see #13 and 14) *** 7. Composition – organization of forms (form: shape and structure, ad or ad)?While the Sours can be divided equally traits down the center (axial symmetry) the Speedboater CANNOT. Yet, the Sparseness's lines are based on a system of diagonals that help to create contraption tense -vassalage helping to create movement. Now look at the composition of both pieces. The Sours is both balanced and exhibiting axial symmetry, however the Speedboater is also balanced but NOT exhibiting axial symmetry as it is possible for a piece of art work to be balanced but not symmetrical. 9. Color if any?Where was this sculpture originally? What does it do to the museum space that it currently occupies? How do you think it would have affected the space around it in its original position? 14. Intended use? Intention usually affects the space around it and is directly related to the â€Å"three AS† of shaping art that you will know and love by the end of the master: patronage, philosophy (including religion) and propaganda.Now that you've done all that let's READ the piece: 1 . How do the formal aspects relate to the school/style of the period, person or school? Outside sources? Do they follow suit or do they break free from the constraints and introduce something NEW? What does this mean? Was there some kind of advancement? Was there a new THOUGHT or belief system coming into play? 2. How do the formal aspects affect the feeling of the piece, how does it affect the view and the space around it? . How do the formal aspects reflect its purpose? . How do the formal aspects SHAPE the piece you are looking at? How does the artist CHOOSE to manipulate these formal TECHNIQUES to create meaning? 5. How do the â€Å"three AS† shape the formal aspects and in turn shape the piece and the artist's methods of making the piece? This is only the beginning of the process. Use your own observations, relate all of the above to each other and READ your textbook in no time at all you will develop the skills to deconstruct and talk about sculpture.

Ratio analysis Essay

Ratio analysis is a tool brought by individuals used to evaluate analysis of information in the financial statements of a business. The ratio analysis forms an essential part of the financial analysis which is a vital part in the business planning. There are 3 different ways of assessing businesses performance and these are: solvency, profitability and performance. Ratio analysis assists managers to work out the production of the company by figuring the profitability ratios. Also, the management can evaluate their revenues to check if their productivity. Thus, probability ratios are helpful to the company in evaluating its performance based on current earning. By measuring the solvency ratio, the companies are able to keep an eye on the correlation between the assets and the liabilities. If, in any case, the liabilities exceed the assets, the company is able to know its financial position. This is helpful in case they wish to set up a plan for loan repayment. Ratio analysis is also helpful in analysing the performance of a company. Through financial analysis, companies can review their performance in the past years. This is also helpful in identifying their weaknesses and improving on them. Polish Fine Foods needs to use ratio analysis because it is a valuable tool for the business’s management to determine the performance of a business and to control the cost measures when necessary. Also, ratio analysis helps them monitor and identify issues that can be highlighted and resolved. However, ratio analysis doesn’t take into account external factors such as a worldwide recession. Measuring the Solvency of Polish Fine Foods Now, I will use 2 rations to measure the solvency of Polish Fine Foods. First, I will calculate the current ratio for Polish Fine Foods. This estimates whether the business can pay debts due within one year from assets that it expects to turn into cash within that year. It is measured dividing current assets by the current liabilities. By looking at balance sheet I can see that Polish Fine Food’s current asset value is  £28500 and the current liability value is  £17000. I will need to divide  £28500 by  £17000 to find out the current ratio. This would give me an answer of  £1.7. This means that for each  £1 owned they have  £1.70 current asset. The figure should normally not fall below 1.5. If it reaches a value of 1 then there might be concerns  there about not being able to meet the debts of the short-term assets. However, we can see that Polish Fine Food’s current ratio tells us that this is a solvent business. This means that it is able to settle its debts when they are due to be paid. If the business is not solvent, then it means that it can’t do this. Being solvent would help the business to maintain their confidence. On the other hand, if the current ratio goes higher than 2 might indicate that too much finance is tied up in a short-term assets, which can result that not too much money are being used within the organisation. Secondly, I will measure the acid test. This is the same as the current ratio; however it is a harsher test of ability to settle short-term debts. It is more accurate as it takes away the stock and shows how well a business can meet its current liabilities. To find out the acid test I first need to subtract stock from the current assets and then divide the current liabilities by the answer of that. So Polish Fine Food’s amount of stock is  £8500 from the current assets which is  £28500. The answer of the subtraction is  £20000. Now I would need to divide the answer by the current liability which is  £17000 which would give me the final acid test ratio of  £1.20. This calculation removes the uncertain variable of stock, which might be not too important to the business. Similarly, this data shows us that Polish Fine Foods is a solvent business and it has the ability to meet its short-term debts. The business could continue to operate as it is currently looking to be successful. With the current ratio of  £1.70 and the acid test of  £1.20 Polish Fine Foods is a stable business. It is a healthy figure and shows that the business is in a good position. We can see that  £0.50 was tied up in stock and this is not a lot. Both rations show that the business is able to pay for its debts and they can also earn more income which means that the business would gave more profit as the business is solvent. Measuring the Profitability of Polish Fine Foods Profitability ratios show a company’s overall efficiency and performance. To measure the profitability of Polish Fine Foods I will use 3 ratios. First ratio is gross profit margin. The gross profit margin looks at cost of goods sold as a percentage of sales. This ratio looks at how well a company controls the cost of its account and the manufacturing of its products. The larger the gross profit margin, the better for the company. To calculate the  gross profit margin I need to divide the gross profit by the sales and then time it by 100 to find the percentage. So, to find the gross profit margin for Polish Fine Foods I have to divide  £45900 by  £145400 and this would give me the answer  £0.3156. To find out the percentage, I now need to multiply it by 100 and the answer is 32%. The gross profit margin for Polish Fine Foods is used to compare how much value is added to an item in between being bought in as stock or materials and being sold by the business. A low gross profit margin could show that there are high stock costs or maybe that retail price is being too low. If the business has a high gross profit margin then it indicates that the business is financial stable. We can see that Polish Fine Foods doesn’t have a high gross profit margin- it is a bit more than a quarter. This means that the business is in a secure position. They could be more successful if they are going to try and sell all the stock they have first instead of getting other, so in this way the profit might increase. Next ratio that I’m going to use in order to measure the profitability of Polish Fine Foods is net profit margin. The net profit margin shows how much of each sales amount shows up as net income after all expenses are paid. The net profit margin measures profitability after consideration of all expenses including taxes, interest, and depreciation. To calculate the net profit margin I need to divide the net profit by the sales and then mul tiply by 100. Therefore, to find the net profit margin for Polish Fine Foods I need to divide  £14500 by  £145400 and this would give me an answer of  £0.0997. So after multiplying the answer by 100, I got 10% which shows the amount of net profit margin. This ratio is used to decide which of a range of products are worth continuing with. A low net profit margin might indicate that costs are too high. Polish Fine Foods’ net profit margin is quite low, so they could try to improve this by trying to sell the stocks first and then get other instead of buying lots of them at once which would get more money out. At the moment, the business is in a stable position, but they should try and reduce their costs in order to increase the profit they’re making. Lastly, I would use return on capital employed (ROCE) ratio to measure Polish Fine Foods’ profitability. This is the percentage return which makes the business able to generate the long-term capital employed. To calculate ROC, I need to divide the net profit by the capital employed and then multiply it by 100. Therefore, to fine the ROCE  for Polish Fine Foods I need to divide their net profit which is  £14500 by the capital employed which is  £24500; this will then give an answer of 0.591, and then multiply that by 100. The final answer for ROCE is 60%. This ratio has been used to show how efficiently a business is using its capital. The ROCE shows us now that Polish Fine Foods is doing well at the moment and they are using their money carefully. Polish Fine Foods overall has good ratios that currently keep them stable. Basically, all these ratios show the amount of profit generated by the company as a per cent of the sales generated. The objective of margin analysis is to detect consistency or positive or negative trends in a company’s earnings. Polish Fine Foods is doing well, and looks like it is a stable business. However, there is still place for improvement, e.g they c ould try and reduce their costs and increase their profits. Measuring the Performance of Polish Fine Foods A growing business needs to be closely and carefully managed to ensure the success of new investment and expanding plans. Putting performance measurements in place can be an important way of keeping track on the progress of their business. It gives vital information about what’s happening now and it also provides the starting point for setting targets that will help owner apply their plans for growth. Now I will measure the performance of Polish Fine Foods using 3 ratios. First ration is stock turnover. This measures how long stock is being held before it is replaced. To calculate stock turnover ratio I need to divide average stock by cost of sales and the multiply it by 365 days. To find Polish Fine Foods’ stock turnover I need to find the average stock first. The opening stock is  £5250 and the closing stock is  £8500. By adding them two and then divide it by 2, it would give me the average stock which is  £6875. Then I need to divide  £6875 by the cost of sales  £99500 and it would give me the answer of 0.06909547738. Then if I will multiply it by 365 it would give me the answer 25 days which is the average number of says the stocks are being held before being replaced. If the stock goes out of date and this could happen to Polish Fine Foods as their selling food, stock should be held for a shorter period of time. It is a disadvantage to the business if they held stock for a long period of time because it can be expensive and the stock can deteriorate in value. However, a high turnover of stock can be seen as an  indicator of a stable business. Polish Fine Foods has a low stock turnover, and this might be because it is a sole trader and it has been opened up recently. Polish Fine Foods can run successfully as they are able to sell their stock in less time than a month which means that the products don’t go out of date by the time they replace the stock. Next ratio I’m goi ng to use is debtor collection period. This measures how long debtors take to pay. To calculate debt collection period for Polish Fine Foods I need to divide  £18000 which is debtors by  £145400 being the sales and multiply the answer by 365 days. This gives me the answer 45 days, on average. It means that it takes 45 days for the debtors to pay the business. Other businesses allow the debtors 90 days until they pay the money. For Polish Fine Foods it only takes 45 days which means that is less time, so they won’t face any financial problems, struggling to get money from the debtors in order to buy some stock. This ratio shows that the business is performing well as they don’t face any cash shortage which would slow the business down. The last ratio I’m going to use in order to measure the performance of Polish Fine Foods is asset turnover. It measures how high the level of sales are in relation to the assets of the business. To calculate the asset turnover I have to divide the amount of sales by the assets. For Polish Fine Foods the sales amount is  £145300 and the assets value is  £24500. By dividing them two it would give me the answer of  £6. This shows that the business earns approximately  £6 in sales for every  £1. Knowing all this measurement is very important for the business owner because they can see how they are performing in different areas. Conclusion This report was written to illustrate the financial state of Polish Fine Foods. So I used accounting rations as evidence to measure its solvency, profitability and performance. First of all, I found out that Polish Fine Foods’s current ratio is 1.70. Another ratio I used is the acid test which gave me an answer of 1.20. This is the same as the current ratio; however it is a harsher test of ability to settle short-term debts. These ratios tell us that this is a solvent business. This means that it is able to settle its debts when they are due to be paid. If the business is not solvent, then it means that it can’t do this. Being solvent helps the business to maintain their confidence and make it operate more successfully. Another set of 3  ratios that show us the profitability of Polish Fine Foods are: gross profit margin which was 31.56%, net profit margin being 10%, then ROCE which is 60%. All these ratios show how well the business is running. Also, whether they are making any money and how profitable it is compared with other competitors. From all these ratios, I have found out that Polish Fine Foods is doing well at the moment. They are making enough profit to keep their business going, as they didn’t make any loss. Lastly, I measured the performance of Polish Fine Foods using 3 ratios: stock turnover which was  £6875; then it was debt collection period which was 45 days on average, and then the asset turnover which was  £6. Each of these ratios measure different segments of a company’s overall performance. These ratios look at how efficiently and effectively Polish Fine Foods is using its resources to generate sales and increase profit. This is important for the business because Ania can notice any unusual fluctuations in the financial ratios over time and can see how the business is performing. This could also help Ania decide whether or not to grow her business and turn it into a LTD as it would give her enough information to see if she is financial stable to do so.

Cypop 24 Essay

Phonics enables children to experience regular, planned opportunities to listen and talk about what they hear, see and do. Phonics is a six phase learning programme that is incorporated within nurseries and primary schools. It enables children to blend phonemes for reading and segmenting for spellings. Phase one is aimed at the Early Years Foundation Stage (EYFS) as it falls within the communication, language and literacy section. This phase recognises the importance of developing speaking and listening skills. This enables children to start a systematic programme then they are more likely to succeed. Within nurseries and primary school they carry out jolly phonics. Jolly phonics enables the children to learn the sounds of letters, this can be incorporated within a song to represent each letter of the alphabet for example for a you say; A A A Ants up my arm, you would say this doing a pinching movement up one of your arms. Within jolly phonics there are five skills that are taught, these include; learning the letter sounds this is when children are taught the 42 main letter sounds. This includes alphabet sounds as well as digraphs such as sh, th, ai and ue. Learning letter formation this is when children are able to use different multi-sensory methods, they learn how to form and write the letters. Blending is when children are taught how to blend the sounds together to read and write new words. Identifying the sounds in words (Segmenting) is when the children are able to listen for the sounds in words gives children the best start for improving spelling. And then there is tricky words, Tricky words have irregular spellings and children learn these separately away from the other words. Jolly phonics helps to support children by learning within a fun environment. http://jollylearning. co. uk/overview-about-jolly-phonics/ Phase 2 is the beginning of the systematic programme. These phonics are best being taught in short, discrete daily sessions. Stage 2 starts with an approach to start learning some letter formations e. g. ‘S’ ‘A’ ‘T’ ‘P’ ‘I’ ‘N’. Within settings this could be incorporated by burring letters in sand of bubbles for the children to find and tell you what sound that letter makes and then put it back in for other children to find. The systematic programs are not designed to control the teachers but to control the presentation of information in order to help children manage and master the complexities of our language. The purpose of a systematic program is to help the child learn. ’ http://www. righttrackreading. com/dsphonics. html Phase three completes the teaching of th e alphabet and helps children to move on to sounds that consist of more than one letter e. g. ‘he’ ‘the’. Phase four enables children to learn to read and spell words containing adjacent consonants, e. . ‘the’ ‘black’ within the word black, ‘bl’ are adjacent consonants because they are two different consonants containing different sounds whereas ‘ck’ at the end of the word black aren’t adjacent consonants because both letters contain the same sound. Some children may pick up phonics really well and may need this stage earlier than other, in which case they should not be held back. Phase five extends graphemes and phonemes. Graphemes are the names of all the individual letters in the alphabet, phonemes are the sounds the letters make. It shows children that words may sound the same but are spelt differently with different meaning e. g. meet and meat. Phase six should enable children to read automatically usually spellings lag behind reading, so children may still find it difficult to read. Spelling needs children to recall the word from memory and recompose it without being able to see it. Children who are in secondary school aged between 11-16 carry out spelling activities. During nursery and primary school they learnt the basic phonics to help them read, write and spell. Spelling help to further develop each child and young person’s skills. For example within my setting I was working with the nurture group and they received ten spellings every week. Most of the children within the nurture group had SLCN. The children with SLCN always struggled with their spellings, so therefore I provided my support to whoever wanted it. All the spellings they received every week had the same sound in common, e. g. heat, meat, cheat, great. All of these words have ‘eat’ in common. Within my support I explain to the children that the words may sound differently but the spellings they always received had sounds in common so therefore pointing this out they was able to think of the starting of the word and knew each work has the same sound in and was then able to achieve more marks out of ten on their spellings. This helped to boost their confidence and self-esteem because they knew they could do it. Young people that attend college and university aged between 16-25 may carry out key skills/functional skills. Once you leave school and set out to go to college, there are some skills that young people are going to be better knowing and understanding than not having those skills. Once young people have learnt them, then their day-to-day life will be a lot easier. Whatever children and young people do their going to have to know how to communicate and work with numbers, because literacy and numeracy are a very important when wanting a job as they are a must. Children and young people are going to need to know the basics when it comes to ICT. When young people are ready to apply for jobs or college courses, they can’t just state what they are good and aren’t good at, they will need to prove it. They can do this by completing a set of courses that assess how well they do at the skills they need to get their dream job. These set of course are called Key Skills. These courses include; communication, application of number, information and communication technology (ICT), problem solvi ng, improving own learning and performance, and working with others. These skills will help children and young people to further develop their skills. If young people have SLCN then they may receive support to complete these skills to enable them to go on to college or to get a job. | Adults can help to extend the speech, language and communication development by simply involving them in conversations using a child language instead of an adult language. This enables the children to understand you more when you ask them questions. For example if you asked ‘How are you feeling today? they may not fully understand as it is a complex question whereas if you asked ‘Are you okay? ’ this is a simpler question and will be easier for them to understand. If you interact children with SLCN they are more likely to improve their vocabulary and social communication because they are involved within an activity and may start to communicate with other children without really noticing. Adults could also work with parents/carers by communicating with them and possibly sending SLCN activities home with the child or young person to complete at home with their parent/carer. This enables the parent/carer to see where their child is at within their development and also enables them to help their child further develop their skills. Phonics, spellings and key skills all have positive effects on a child and young person’s life. Phonics enables children to understand the names and sounds of letters and help them learn to read, write and spell. Learning phonics enables them to progress through primary school to secondary school. Being able to read and write enables the children and young people to complete their work and their SAT’s. Completing spellings enables children and young people to develop their writing skills and their vocabulary as they may know how to spell a word without maybe knowing that it is a word. Key skills effects young people’s lives because it teaches them six different skills to help them apply for college courses and gain a further education to get a job that they want. Doing all of these things is improving their speech, language and communication needs and also their vocabulary. 3. 3 – Apply research evidence to planning an environment that supports speech, language and communication Within my work setting I worked closely with children with additional needs. Within my work setting we always got told that if a child I was there to support was getting too frustrated within lessons to remove them from that lesson and take them to a calmer and quieter environment and work 1:1 with that child. For example child T has SLCN and he doesn’t like noise and gets frustrated and distracted very easily so my setting enables him to receive brain breaks which enables him to leave the classroom with his TA and have a little walk and a drink to calm him down until he feels ready to return to the classroom. If he feels he can’t go back to the classroom because of the atmosphere then it is down to the TA to return to the classroom and collect the work he needs to complete and liaise with the class teacher to inform them how child T is feeling and wanting to complete his work in a quieter environment as he feels he will work better and will be able to complete his work to a better standard. When a child is removed to a quieter environment the work is broken down into small steps for them to complete one after another. This enables the child or young person to understand the work and remain on task as they won’t get frustrated because they don’t understand it. Providing these sessions with child T enables him to enjoy coming to school as he knows if he starts to struggle then staff can make it easier for him. This also enables him to achieve his set targets within his lessons as we are providing support for him to complete his work.

Explain what is work force planning and what are the steps that involve in work force planning Essay

Work force planning is a continuous process and one of the important activities in an organization. The work force planning process starts by analyzing the company’s strategy. The result of this analysis is then taken to forecast the required demand for labor and how this is likely to be supported. Thereafter the human resource plan would be implemented which aims to deliver the right number, the right people for the business. There are 8 steps that are followed in work force planning; 1. Work force planning- Where, when and how many people are going to be needed. A company would gain many advantages if it acts strategically, proactively, correctly and efficiently. Also by thinking how it affects the strategy of the organization. For Ex: some companies in USA do not think in strategic manner. They will just meet up in a bar and just discuss how many people are required without thinking much ahead. This would lead to failure. 2. Candidate profiling- This means who do we need, what is the profile of that person that we are looking for, what should be the competency, what are the soft skills or hard skills that the company is looking at of a person etc. This comes through the process of bench marking, profiling, work of science. The company also has to really understand the position of the company, and what advantages it gives the company. It also involves predicting the person’s success in doing the job. 3. Employ branding- It involves the organization culture, which has things like how do we speak to our candidates, how we look after them, how do we brand ourselves etc. This is part of the strategic process of the organization. It matters as to how our organization differs from other company brandings how do we compete with them by this branding etc. 4. Source the Candidate- Most companies don’t source the right candidate. They don’t use the right way, or don’t brain the right people. As a result the wrong, candidate would remain in the organization and it becomes a burden to others and the department. Sourcing means how does a company go to the market and do the sourcing of candidates and how do they define it, company’s approach of doing it. How does the company strategically go to the market, consistently over time, where when the company needs it, ensuring that all the potential candidates that has the skill background the company is looking for is been approached. 5. Screening and Assessing –screening is looking at the hard skills and assessment is looking at the soft skills. 6. Selection- This is processes of bring down the number 100,200 odd applicants to a small number by assessing through different demarcations. A methodology should be outlined in doing so. 7. Retention- after hiring them how do we keep them. The best talent acquisition strategy, the talent management strategy is to grow people. Ex: onboarding/ orientation process, 360 degree review, training initiatives, career path, career development, exit interviews, leadership development strategy, work place study strategy, are the components of what we look at after hiring somebody to keep them engaged and to make them part of the organization. 8. Technology- HRIS, time attendance, background checks etc to make that process automated. This should be given least HR time, as much attention should be given to people aspect as this can operate fully outmodedly.

Information system High School Essay Example | Topics and Well Written Essays - 250 words

Information system High School - Essay Example It employs effective communication between the project team and the end-users. Project management practices when used properly, effectively and efficiently would address the problems encountered during the project life cycle. This paper covers the potential problems and the different best practices for an IT project. IT professionals and specialists are considered optimists and often assume that everything will go smoothly and as planned (Wiegers, 1998). They never worry about problems until they happened. This attitude often leads to unwanted surprises which might throw the project off track. In order to prepare for potential risks on the project and its implementation, the project management team shall create a formal risk management process. A formal risk model provides a structured mechanism to identify and control threats. The team can collaboratively address their shared risks and assign responsibility for risk reduction. Members can bring together their experience and knowledge in order to identify opportunities to control the risks. The best practices for tapping members' know-how are brainstorming, education, process improvement and application of software engineering and management techniques (Kliem & Ludin, 2000).

Ethics Essay Example | Topics and Well Written Essays - 1250 words - 10

Ethics - Essay Example It stresses that morality only acts as the driving force for the individual’s ethical and virtuous behavior, rather than the individual exhibiting ethical behavior because of certain rules, to garner expected consequences and because of certain social contexts or compulsions. Standards and concepts of virtue ethics or virtuous behavior were put forth by ancient thinkers like Aristotle and Confucius. Aristotle classifies virtue as moral virtue and intellectual virtue while defining the dual forms of virtue. â€Å"Virtue, then, being of two kinds, intellectual and moral, intellectual virtue in the main owes both its birth and its growth†¦.. while moral virtue comes about as a result of habit, whence also its name (ethike) is one that is formed by a slight variation from the word ethos (habit).† (Aristotle). Thus, Aristotle thinks that moral virtue is the result of habits that an individual forms in his/her life. Moral virtue is not an inborn quality, on the other hand, it is an characteristic, that an individual acquires by habit. â€Å"From this it is also plain that none of the moral virtues arises in us by nature; for nothing that exists by nature can form a habit contrary to its nature.† (Aristotle). When a person has a habit of doing virtuous things, the quality of virtue is imbibed in his/her behavior. Aristotle provides the examples of builders and lyrep layers to prove his point regarding the role played by habit in the development of virtue. He explains that to carry out a particular work, an individual is required to learn that work first and this learning is acquired by doing that work. Aristotle further states that intellectual virtue is developed in an individual, owing to the training and education he/she receives. Moral virtue is formed, owing to the habit of the person for doing virtuous things. However, to develop this habit, the person has to learn about virtue and it is here that

Why did the majority of Americans still support President Kennedy Essay

Why did the majority of Americans still support President Kennedy after the failure of the Bay of Pigs invasion - Essay Example Kennedy dared to do what many of his predecessors failed to do. Kennedy put an end to different types of discrimination prevailed in the US society. US people values him for his contributions in spite of his faulty decisions like the Bay of Pigs invasion. In the early years of 1960s, inequality was very much prevalent in US society. Blacks were segregated in the society. Blacks could not dream of government positions those days. Blacks constantly encountered discrimination in private as well as public facilities. Blacks were forbidden from eating with whites in restaurants. They were not allowed to drink in the drinking fountains that whites use. They could not use the same bathroom used by Whites. Blacks had no permission to use the front seat of buses. Blacks occupy the back seats when whites occupy the front seats. Blacks live in the downtrodden areas as whites live in the rich suburban high quality areas. Blacks had no role in democracy as they were not allowed to vote. There wer e separate schools were Whites and Blacks. The story is different once the Civil Rights Act of 1964 came into existence1; full credit to John F. Kennedy. Failures like Bay of Pigs invasion could not undermine the popularity of this president of the United States. Civil Rights Act of 1964 has contributed much in removing unfairness from the society. Many are the achievements of President Kennedy that made people consider him as a good president. His contribution in lessening racial discrimination is noticeable. His eyes could see the inequality in the society of America. In the Presidential Inaugural address he made in 1961, he had sworn to put an end to racial discrimination. While he was occupying the office he offered federal positions to several black people. He is the first US president to give such statuses to black people. He appointed nearly 40 black people to various administrative posts like Associate White House Press Secretary, Administrator of the Housing and Home Financ e Agency, and Deputy Assistant Secretary of State for Public Affairs. He also appointed five black judges in the federal position. This brought a solace to Black Americans as they started expecting better positions in higher levels. President Kennedy’s attempt to uphold the negatively privileged people is memorable. Kennedy put an end to the discrimination in bus travel. A Supreme Court Decision of 1960 stated that segregation would be considered illegal in bus stations that were meant for interstate travel. Civil rights activists began to do Freedom Rides. According to this, Freedom Riders, black people and white people will travel together in buses to check if the new law is successful. In certain locations like Alabama, negative-minded people attacked Freedom Riders as they refused the new law. President Kennedy upheld the Freedom Riders. Later in 1961, civil rights was further implemented by Interstate Commerce Commission by making the seating in interstate buses equal to both whites and blacks. Color, creed or race differences were eliminated in the seating rules. Moreover all terminals were integrated. According to this development people can sit in any seat they want irrespective of how they appear, what color they are and whatsoever they believe in. President John F. Kennedy attempted to end discrimination in various sectors of the society. His attempts of ending discrimination in housing are memorable. Housing segregation always remained as a curse in US society. It was a major civil rights issue in the 1960s. Black people lived in the poor neighborhoods where no developmental activities would be performed. Whites lived in separate prosperous

Modern and Contemporary Style Essay Example | Topics and Well Written Essays - 500 words

Modern and Contemporary Style - Essay Example This piece of art portrays the film industry icon of French nationality, Sarah Bernhardt as taken by Emile Tourtin in 1877. It can be seen that unbelievable height of imagination and creativity has been use to produce this masterpiece of art. In-depth evaluation of the picture explores the color tone variation that brings out the best of visual impression (Brommer 47). The main object that is Sarah is dressed in cream white dress which stands out as the background color subsides. The gradually faded color towards the background exposes the original and natural appearance of this great actress. Besides, the artist seems to have noted spacing. The main object seems to capture the Centre with equidistance from the corners of the portrait. The blend of textual feeling from the visual perspective and color is observed with the cream white dress at the front and relatively rough background outlook. The shape of the picture is consistent with its size offering the best of its visual view. Contrast in color offers a better pattern and emphasis through smooth transition of the actress dress to the background space. Balance of the picture is evident from the position of the actress body parts that includes one hand on the chin while another rests on the dress. Emile shows significant expertise that characterizes quality display of art. This work displays the historical concepts that characterize art. The sculpture is a reflection of the artist’s impressive presentation skills. In respect of this master piece, the ability of the sculptor to bring out the best of art is open to all. In respect of this piece of art, the sculptor applies the elements clearly to address critical issues that pattern the message being sent by this work. Variation of color tone is offering a clear visual impression of the object with a sharp contrast between font view and the background. While