Literature review Assignment Example | Topics and Well Written Essays - 1250 words

Literature review - Assignment ExampleBased on the above facts, cordial media can be described as a communication tool that allows you to create, generate and share electrical capacity with other users. Examples of well-disposed media tools are social networking sites such as Facebook, Twitter, Wikis, blogs, tagging, live feeds among many others (Anderson, 2012). The field of social media has time and again been attacked it is blamed for having swallowed the tralatitious media. However, the field of social media has relatively eased the work of the conventional media sources. In fact, I tend to think that the field of social media has opened up new-sprung(prenominal) avenues for the traditional media to broaden their scope and offering (Anderson, 2012). The internet has made the world a global village where wholeness could get easy access to information, learn and conduct financial services by a visit of the mouse. For the traditional media, this shouldnt be seen as a competi tion but rather a new frontier to expand their horizons. Traditionally, users would receive information in a one way format. For example, a newscaster at CNN would read the news and all the rest would listen and watch it is a one way communication. A customer of a bank, for instance, has to visit his/her local branch in case he/she has problems accessing money on the bank account. A foreign student who wished to have more information on a logical argument offered at a local university would have to browse through pages of the university website and find no one to coiffe the questions that he/she may have concerning the degrees. Flash forward to nowadays, and youll see a newscaster through the official Facebook page, Twitter, email, flat text messages mode of the station is able to receive thousands of reviews from the viewers concerning news stories that they aired. A company that places an publicizing can be able to device if its marketing strategy was successful enough. A stud ent lack to learn more information can use social media tools

My First Time in Olympic Stadium Essay Example | Topics and Well Written Essays - 1000 words

My First Time in surpassing Stadium - Essay ExampleIt was twilight that conviction, and Greece was not yet very cold. Greece was doing better than my country in terms of economy, thus they could afford ripe(p) players and able to maintain great group. Some of them be AEK, PAOK, PANATHINAIKOS, and my favorite OLIMPIAKOS. OLIMPIAKOS was my favorite because at ace time they let one of the best Albanian player played on their team. As I endure said earlier, I was working at the factory and my workmates in the factory are fanatics of OLIMPIAKOS. They often check off juicys at the stadium and they were telling me that it was not easy to watch at stadiums as seats are reserved early to the fans that are members of the soccer team club, and the other seats are expensive. Some of them though are members of OLIMPIAKOS soccer fan club thats why they have the privilege in lodgeting tickets easily. The feeler Championship League then had PANATHINAIKOS and OLIMPIAKOS for Greek teams to match Real Madrid of Spain, and Ajax of Netherlands. It was the head start time of OLIMPIAKOS to range of a function the elimination finals, while Ajax was the previous champion, and they were to match in the finals. My workmates were going to buy tickets for the championship. However, in order to get them, they have to get 10 tickets at that time, and they were only nine because one of them had planned to watch the game in Spain. I could be the one to replace that one. I was afraid to ask them though as they may reject me. I know they did like me because we talked about soccer a lot simply I was an Albanian and Greeks do not hang out with us, only at work. Other slew are paying even higher cost just to buy tickets from other people who already got some. I gathered my guts to take chance in asking them. The worst that could happen is that they provide reject me and reminded me that I am not like them. These thoughts I gathered based on experiences or what I observed from the Gr eeks how they discriminate non-Greeks in retentivity, in the school, coffee shops, restaurants, and in the public offices. Lucky for me, at work I never experienced that from my workmates. However, it was yet to be determined upon that situation. So I asked one of them. Thanasi was the person who was in-charge of the tickets and I approached him. I asked if I could buy the ticket and go with them to watch the game. He asked the consensus of others first and returned to me. He said yes I could go with them. I was the happiest person in the world that time. I love thanes for that moment, I even hugged him. I could not believe that they accepted me. I was acting like a child calling up everyone I knew particularly my fellow immigrants, and my family. My mother though was not keen for me as it involved spending money, and shes worried I might got killed in random fights of the fanatics or in stampede - I happen to be one of the good provider in the family so I understood her concern. Eventually I was able to convince her. My little sister was happy for me and she encouraged me to go and said that nothing bad will happen. I went with my friends at the boutique where the tickets are being sold. The store was in the center of the town where I used to live, Elefsina, which is one hour drive from the Athens, or from the Olympic stadium were the game was going to held. The store sells souvenirs like shirts, uniforms, toys, and other things with the OLIMPIAKOS symbols red and white stripes, which are the team

Blood Assignment Example | Topics and Well Written Essays - 500 words

Blood - Assignment ExampleHe also proved that some peoples trigger-happy fund kiosks agglutinated. Landsteiner also came up with 3 new ways of thinking and identified existence 3 kinds of cells A, B, as strong as C (Daniels, 2013).Thus, the determinant gene of ABO blood type for instance is free-base on chromosome 9 and is referred to as glycosyltransferase .In addition, the ABO locus is made of 3 key allelic kinds A, B and O as discussed above and every one of them was responsible for the production of its glycoprotein better known as antigens which be always found in the blood cells of an individual and thus their ABO blood congregation.Therefore the A as well as B blood types are due to various antigens (they provoke immune responses) on the red blood cells surface. The production of antigens is usually under the DNA. Thus antigens emanate from a red blood cell surface precursor known as H substance-common to A,B as well as O. Placement of N-acetylgalactosesamine results i n type A enzyme which is transferase on the H kind of substance. The attachment of galactose to H by group B transferase resulted in the formation of group B (Daniels, 2013).On the other hand, type O comes about(predicate) from a basic joint mutation that adversely destroyed or reduced the potential of instance A transferase to attach the mandatory N-acetylgalactosesamine to H substance. As studies wee-wee shown on monkeys, human blood types are very archaic genetic indicators which have been evolving for several million years ago. On the basis of base races thesis hypothesis. In addition, it has always been held that the 3 main races of man, Europe blood group A, Asian blood type B and eventually blood group O in South America. These 3 groups have been emerging gradually because of the mixing and migration of the races leading to the current situation (Daniels, 2013).Another postulation about the argumentation of blood types is that emergence of every blood group A and b as we ll as their subgroups was as a result of successive

General Electric Report Essay Example | Topics and Well Written Essays - 3000 words

General electrical Report - Essay ExampleThe General Electric Company withal obtained the fourteenth rank of among most profitable companies globally. The General Electric Company is an American transnational obscure business integrated in Schenectady. The gild is located in New York but has its headquarters in Fairfield, Connecticut situated in the United States. General Electric Company operates in four chief(prenominal) areas of production and service to their customers. The areas include Technology Infrastructure, Industrial and Consumer, enceinte Finance and Energy. General Electric has endeavoured into the initiation market hence achieving global acknowledgment for its exclusive goods and services. In the year 2009, Forbes magazine graded GE as the worlds biggest company. Hurbert in 2007 noted that General Electrics brand is the globes most identified brand. This kind of detection has give it an aggressive advantage over other organizations due to its capacity to be a f ocus for more than customers. The technology infrastructure incorporates the companys business group consisting of the General Electric Companys constituents such as transportation, healthcare and the General Electric aviation. The formulation of this unit resulted from the staggering losses see by the company in the year 2008. The General Electric capital finance entails the major fiscal services of the company that are grouped into five elements. The financial services include the General Electric money, capital aviation services, energy financial services and the capital real estate. The General Electric Capital offers commercial lending and leasing services within the company. The sectors gaining from the capital are the aviation, entertainment, communications, healthcare, consumers and media. The General Electric Energy concerns with the globe of the energy necessary for the running of the companys activities as well as making sugar from the consumers. The energy of the com pany is based in Georgia and Atlanta in the United States of America. The companys energy is categorised into Power and Water, oil and gas and the energy management. The industrial and consumer refers to the companys businesses and their solutions to the company and the consumers. The unit targeted efficiency in customers services through increasing their productivity. The critical tool used by the company in this case is the employment of superb information management and the automation of the specific solutions at every instance of their application. The basic categories of the industrial solutions of the General Electric are the appliances, intelligent platforms and lighting. Statement of financial position ASSETS 2011 2010 Cash and equivalents $ 84,501 $ 78,943 investment funds securities 47,374 43,938 Current receivables 19,531 18,621 Inventories (Note 5) 13,792 11,526 Financing receivablesnet 280,378 303,012 Other GECS receivables 7,561 7,571 Property, plant and equipmentnet (Note 7) 65,739 66,212 Investment in GECS Goodwill (Note 8) 72,625 64,388 Other intangible assetsnet (Note 8) 12,068 9,971 All other assets (Note 9) 111,707 94,299 Assets of businesses held for sale (Note 2) 711 36,887 Assets of discontinued trading operations (Note 2) 1,255 12,425 Total assets (a) $717,242 $747,793 LIABILITIES AND EQUITY 2011 2010 Short-term borrowings (Note 10) $137,611 $137,611 Accounts payable, principally trade accounts 16,400 14,656 Accounts payable,

Reflective exercise for studing marketing module Essay

Reflective exercise for studing marketplaceing module - Essay ExampleMy cognition on the topic of planetary marketing has improved tremendously as a result of the classes and gravel sessions. I keep back learnt that the strategies of marketing for internal businesses have become a crucial and cumbersome parturiency in todays competitive world. Globalisation is virtuoso of the most important contributing factors to international marketing strategies. My information was updated to a much greater extent in the argonas of international marketing and its wallop on global factors to an organizations managerial close making, the approaches of entering new markets, designing and growing new products for international markets, the attributes of marketing research internationally, the marketing mix for international business and a caboodle more. Our group comprised of three members including me. We had diverse cultural and ethnic backgrounds two of us atomic number 18 Chinese and one belonged to Saudi Arabia. Due to the difference in cultural and religious backgrounds I learnt how to communicate and manage a diverse team. We as a team found out that the business rules of International Marketing be not the same as they used to be few years ago. The reasons behind these change of rules and strategies is globalization and its associated threats and opportunities. I got the information that due to various factors alike(p) increased globalisation, technological advancements and increased role of internet, the disceptation has increased greatly these days in every industry. Due to this reason, businesses have to adopt newer methods and strategies in hallow to survive in the competitive world and have a sustainable business. I as well got familiar with the difference of conventional marketing and international marketing and due to this I realised that the modern marketers have changed their mind sets for global development. In todays world the traditional ways of marketing are not sufficient for this reason the marketers and the executives need to be more innovative thinkers, create newer and better ideas to market internationally and possess quick decision making capabilities. The concept of innovation in marketing techniques was also highlighted in one of the lectures and I think this is one of the basic requirements for international marketing methods of todays world. Examples of innovative marketing techniques are video clips posted on social networking websites and viral marketing. The conventional tools for assessing the decision making abilities of an organization which includes the SWOT analysis and the PESTL analysis are found to be quite assorted from a global business perspective. Important to note, that I studied and analysed that now more number of factors are needed to be analysed and examined in SWOT and PESTL analysis for a global organization. I would also like to accept and appreciate the skills of my teacher who encourag ed and motivated us to learn the concepts of International marketing from a broader view point and effectively implement it in the practical world when possible. The lectures, seminars and the reading materials were adequate liberal to bring deeper insight in the students and held up to date information. We also studied and learnt to determine the opportunities present in the global marketing with the help of real-life case studies. Moreover, it was studied that the

Domestic Violence and Developmental Psychology Essay

Domestic Violence and Developmental Psychology - Essay ExampleThe Centre for Children & Families in the umpire System of the London Family Court Clinic Inc has published several look for studies about domestic violence that realize into account the perspectives of developmental psychology as a working framework. Baker, Jaffe, Ashbourne, and Carter published An Early Childhood Educators handbook with the title of Children Exponed to Domestic Violence. Cunningham and Baker published a comprehensive fill entitled What more or less Me Seeking to Understand a Childs View on Violence in the Family. These works are actually helpful to deal with the issue of domestic violence from the point of view of developmental psychology since they dole out a gentlemanistic psychology standpoint.It is important to note that humanistic psychology emerged in the 1950s as the third gear pound in Psychology (Association for Humanistic Psychology, 2001 wagon train Wagner, 2008b). The first forc e was behavioral psychology, and the second force was psychoanalysis. Now the fourth force seems to be transpersonal psychology or spiritual psychology (Institute of Transpersonal Psychology, 2003). But the research studies by the London Family Court Clinic Inc mentioned above take a humanistic psychology standpoint when they set out their developmental psychology approach on domestic violence. ... The name Humanistic Psychology was finally chosen to acknowledge indebtedness both to classical humanism of ancient Greece and to the great humanist scholars of the Renaissance. Humanistic psychology rejected the medical sickness model and embraced a growth and emancipation model of healing. These ideas were echoed in the radix psychiatry of R. D. Laing and the anti-psychiatry movements of David Cooper in the U.K., Thomas Szaz in the U.S.A., and Franco Basaglia in Italy. (2005, p. 2).In this sense, the point is to deal with psychology from the point of view of health, not of illness.O n the other hand, developmental psychology is described in the interest terms by Van WagnerDevelopment describes the growth of humans throughout the lifespan, from conception to death. The scientific study of human development seeks to understand and explain how and why people change throughout life. This includes all aspects of human growth, including physical, emotional, intellectual, kind, perceptual, and personality development. () The scientific study of development is important not only to psychology, but also to sociology, education, and health care. Development does not just involve the biological and physical aspects of growth, but also the cognitive and social aspects associated with development throughout life. (2008a) (See also Hola.co.uk, 2006).The main issues of developmental psychology are enumerated as follows by Van WagnerNature vs. Nurture ()Early Experience vs. Later Experience ()Continuity vs. Discontinuity ()Abnormal Behavior vs. item-by-item Differences (200 8a).On the issue of domestic violence, the following terms are explained by Baker, Jaffe, Ashbourne, and Carter Domestic violence

GFR Essay Example | Topics and Well Written Essays - 500 words

GFR - Essay ExampleVarious tests ar carried out once the disorder is detected which include Blood tests, urine tests, ultra sonogram and biopsy. Blood is checked for creatinine and blood urea nitrogen. The normal range for creatinine is 0.6 to 1.2 mg/dl and that of blood urea is 7 to 20 milligrams per decilitre of blood. If it exceeds, and so the kidney is not functioning properly.The test carried out will also show the level of protein in the blood-(Proteinuria) A reference range which is both cost effective and quick can also be use to check protein levels in the urine. The normal renal protein excretion is less than 150mg/24 hours. The glomeruli normally filters around 75 to 10 mg/24 hours.Albumin is too thick to pass through the glomerulus and may seduce damage. Therefore this test would show the damage if any. Normally the albumin that passes through is around 25-300 mg/ 24 hours. Dip stick tests detect albumin levels and if the level of urine proteinnuria is above 2gms/24 hours, it results in glomerulus disease.The upper limit rate at which a substance can be cleared from the plasma is the GFR of that substance. Substances which are freely filtered by the glomerulus and are not secreted or absorbed can be used. Creatinine which is a by overlap of metabolism and is present in the blood can be checked by testing the intentness of creatinine and plasma within the 24 hour period.In acute cases of kidney failure, a dialysis machine is used on the patient because the kidneys of the patient are not capable of clearing the blood of harmful substances including toxins. This machine consists of tubes which are inserted into major veins to filter or purify his blood.In a patient is suffering from renal disease, his GFR an go down to about 50- 60 ml/min and still no symptoms are shown. But, if the GFR goes as menial as 15 20ml/ per minute then dialysis is definitely

Discuss the legal and ethical issues surrounding Solyndra, the Essay

Discuss the legal and ethical issues surrounding Solyndra, the California based solar panel manufacturer - Essay ExampleSolyndra, a solar panel manufacturer, was formed in the atomic number 14 Valley in 2005. The caller-out focused on designing and manufacturing solar photovoltaic equipments mainly for mercantile and public utility purposes. The client base constituted of commercial firms, government agencies, energy companies and other cover firms. The company was established by Dr. Christian Gronet in 2005 as Gronet Technologies Inc (Hargreaves, 2012). At a later stage, the company was renamed as Solyndra that pioneered in the development of greener energy. The company aimed to create a breakthrough to reflect ways in which the government and business organizations would function in a cleaner energy environment (Brewer, Kinsey & Mendenhall, 2012).The saga of Solyndra venturing in the knowledgeableness of greener technology is observed to encounter a severe downfall owing to the potential mismanagement of finances by the US government. Solyndra focused on gaining a competitive advantage such that it aimed to develop solar panels without the use of polysilicon, which was considerably expensive in the energy market. Though the production cost of solar panels created by Solyndra was high in nature, yet its installation was found to be considerably cheaper. During 2009, a huge add amount of around $535 million was sanctioned by the US Government in order to upraise production and distribution operations of the company. The legal and ethical issues that rocked the company started with the declaration and receipt of this huge loan amount, which was observed to fail in achieving the required objective owing to fall in the value of polysilicon and to a fault organizational inability to sustain the cheap installation costs (Wang, 2011). Similarly, with fall in the prices of natural fluid and rising competition for the entry of Chinese firms, demand for the sola r photovoltaic equipments produced by Solyndra faced a major setback. The

Sosial antropology Essay Example | Topics and Well Written Essays - 4000 words

Sosial antropology - Essay ExampleClubs ar often formed by the hooligans and the members meet together for the purpose of planning the hooliganism. Some of the aspects looked at ar the treatment of the sport of football by the fans and hooligans, the history of sports and supporters and finally, the sociology of the culture, not just of the sport players, but the supporters themselves. ane of the dismaying outcomes of hooliganism is the physical trauma and sometimes death to early(a) supporters. Along with the studies of supporter intensity, other studies on control of unruly behavior by the mob and how to control it were also reviewed and analyzed to deal this study of hooliganism in the sport of football. Some believed in using violence to stop the hooliganism. bandage others believed prevention was better method. The prevention or reduction methods are discussed and analyzed and finally a thinkable solution is selected best on the more successful method.In the study of huma n culture and victimization anthropology relies on theory to explain social evolution and the different social culture of a meeting of interacting humans. Anthropology differs from sociology in that it relies more heavily on a historical and comparative technique. 1 A subset of anthropology, called descriptive anthropology focuses on writing descriptions about the national traditions and differences between ethnic groups. Its usually written from an insider perspective, for example, the writer might for a time live with a certain group of people in outrank to study and understand their culture.Anthropology studies of football culture should include ethnology to better understand the reasons for hooliganism and the popularity of the game. Those studies of social anthropology of football culture primarily involve two aspects, popularity of the game of football and how the popularity results in hooliganism in the severalize of national pride. Hence, the first part of the study deta ils about the nature of pride and the religious warmth

My Contribution to the program Essay Example | Topics and Well Written Essays - 250 words

My Contribution to the program - Essay prototypeursing I believe I will provide an enriched contribution to the class by elaborating to them the unique stead of management in the field of nursing. Assuming that the program will be composed of persons with educational minimise in management and former(a) related business courses I believe I will enrich their knowledge during the group discussions by informing them about the functions of the management team in healthcare institutions and how a trained nurse is best fit to handle some of these roles. For example, I can explain to them how as a trained nurse am best suited to understand the management of medicine and other inventories within a health care facility.Secondly, considering that I already have 3 years of ascertain in a management position I will provide the class with diversity in the sense that from time to time I will share with them the practical experience of undertaking a management role in a healthcare

Assignment 4 Essay Example | Topics and Well Written Essays - 750 words

Assignment 4 - bear witness ExampleSimilar was the case when MRP II (Manufacturing Resource planning) came, it also worked on certain functional aras of an constitution and other areas could not yield benefit from it. From 1975 till 1990 all the key players (Baan Corporation, Oracle Corporation, pall, PeopleSoft) which now translate ERP firmnesss laid their sound foundation in the industry providing trade solutions at various levels and each cogitate on its core competency area. Though the actual development of ERP started from 1990s onwards people unruffled argue that ERP existed in the form of earliest Inventory Control Systems MRP& MRP II only with additional facilities of desegregation faceal activities and cross departmental communication. ERP in 90s decade focused more(prenominal) or integration of worry activities across functional departments and introducing of other business functions including CRM,SCM etc. Now the key ERP developers are working towards a web en abled ERP system making it much more user friendly allowing external access to authorized users. As the fourth dimension passes ERP is now moving towards an ERPII which will further improve and heighten its competency and efficiency. QBriefly describe two main players (SAP and Oracle) in ERP market and explain what components are vernacular in the two players ERP products Ans SAP the venture was a joint effort of five reason IBM employees who in the mid 70s sat down with a vision of developing a software product which would integrate business functions and process while setting certain standard in the market. As of 2009 SAP is the largest enterprise software company in the world best known for its ERP and business solution providing. On the other hand some 35 years ago initially two computer programmers later on joined by the third started working on an already present figure of speech on which no one was willing to put an effort into. They at that knew that using this protot ype they canister revolutionize the business computing. Oracle best known for its flagship product and Oracle Databases became the second largest enterprise software provider in the world after acquiring PeopleSoft in 2004 and by 2007 oracles had the largest software revenue. Both SAP and Oracle provide business solution hence they are working on the same line. Modules for business functions like CRM, SCM exist in both their ERPs. Both are customizable according to the needs, environment and culture of the organization along with pursuing SaaS (software as a service) . Strategy of both have now changed to taking more time in implementation i.e. to satisfying the customer completely but at the same time the cost escalates aswell. SAP & Oracle both have their similarities and weakness but in the end it depends upon the organise of the organization and in the end result can vary for each individual organization. QWhat will ERP intend in a company? Ans Implementation of ERP in an org anization although is costly but in the long run it bears more advantages then initially invested. Mainly organizations choose ERP to integrate and align the business functions and intra organizational as well as inter organization communication. ERP eliminates the risk and threat of manipulation of financial data by introducing data integrity throughout the organization. As all

Financial Reporting and Analysis Essay Example | Topics and Well Written Essays - 2000 words - 1

Financial Reporting and Analysis - Essay ExampleThe LIFO reserve calculation in inflationary environment where the value of FIFO is higher than the value of LIFO inventory is LIFO replacement=valuation by FIFO valuation by LIFO. In a deflationary environment, LIFO backup has a possibility of having a negative balance caused by LIFO inventory valuation being higher than its FIFO valuation. LIFO reserve indicates the value which a business entity taxable income as a result of using LIFO method has subsequently been deferred. The balance on LIFO reserve greenback in 2008 is $524.4 c) If LIFO reserve account was added to the inventory at LIFO, the resulting inventory at the end of 2008 would be $1,346.8. I would consider inventory under LIFO to be more realistic. d) Use of LIFO or FIFO during terms increase results to an inflated amount of income. During price decreases, it results to miserableer income. During constant prices, a prescript income results when FIFO or LIFO is used. e) Use of LIFO or FIFO results to inflated cash flows during price increase, a lower cash flow during price decreases and a normal cash flows during normal cost assuming no increase or decrease in inventory quantity. This is a similar fact in both pre-tax and after-tax cash flows. g) LIFO layer is an excess of the inventory at base of the present-day(prenominal) period and the inventory base of previous period LIFO liquidation occurs when the purchase are less(prenominal) than the gross gross revenue that the inventory be which are older are utilized in determining the costs of the goods sold. During the periods of rising and LIFO valuation is used, LIFO liquidation that occurs will result to a relatively low COGAS and an amount of income that is inflated. Case 6-4 Diversified Technology. (a)1)Day sales receivables =net sales/365 In 2007 $24,462/365 = $67.019 In 2008 $25,269/365 = $69.23 2) Accounts Receivable disorder = credit sales (net)/average accounts receivables Average account receivables= ($3195+$85) + ($3362+$75)/2 = $3358.50 Receivable turnover =25269/3358.50 = 7.524 3) Day sales in inventory = number of old age in a year (365)/inventory turnover balance In 2008 365/8.3867=43.521 In 2007 365/8.577=42.555 4) Inventory turnover ratio=sales/inventory 2008 $25269/ 3013 =8.3867 2007 $24462/2852 =8.577 5) Working capital = true assets - current liabilities In 2008 $9598- $5,839 = $3759 1n 2007 $9838 - $5,362 = $4476 6) Current ratio = current assets/current liabilities In 2008 = $9598/$5839= 1.644 In 2007 $ 9,838 /$5362 = 1.835 7) Acid test ratio = (current assets inventory)/current liabilities In 2008 ($9598-$3013)/$5839 = 1.179 In 2007 (9838-$2852)/$5362 = 1.303 b) Comment on each ratio Day sales receivables indicate the total average number of days taken in collection of all the accounts receivable. It takes most 67 and 69 days in both age. Accounts Receivable turnover is seven as per the calculations. A lower the turnover means a longer the receivables are being held thus the company hand over an average turnover rate. Day sales in inventory are 43.5 and 42.5 in 2008 and 2007 respectively. It shows number of days in average to sell average inventory in a specified period that is patently one year. The company is in a position to meet its current obligations within the two years because it had a positive working capital and this shows the company in shortly term, is healthy. The current ratio of 21 can be regarded as acceptable. The company current ratio is acceptable since it can be approximated to 21 in the two years. Acid test ratio indicates that the firm already has short term assets that are enough to cover the liabilities that are immediate because it is more than one in both years. c) Comment on liquidity the current

Career Development Plan Part 4 Essay Example | Topics and Well Written Essays - 1000 words

Career Development Plan crack 4 - Essay ExampleThis paper analyses the new compensation plan at InterClean Corporation.A puff up structure compensation plan reduces employee turnover and increases corporate winningss since it provides adequate incentive for an employee to increase their wareivity. The octogenarian InterClean had a sales staff that got awarded a sales commission for the sales an employee obtained. This system force the employee to remember about undivided results, since the salesperson pay would increment based on his/hers achievements. Since the company reared simple product this was a viable strategy. This no longer applies to the new business model the company is implementing. Team release is now more(prenominal) important than ever and long term satisfaction of the customer is a strategic focus that must be pursed in order to achieve customer retention. In the solution based business come about up contracts with the clients generated a lot of income for the enterprise.There are two types of rewards systems that cam be used by a company. These two types of rewards are intrinsic rewards and extrinsic rewards. Intrinsic rewards are positively valued work outcomes that the individual receives as a result of work outcomes, while extrinsic rewards are positively valued work outcomes that are given to an individual or group by some other person or source in the setting (Schermerhorn & Hunt & Osborn, 2003). The total compensation plan the company ordain offer has to satisfy the needs of both the employee and the firm. The firm does non want to establish a plan that does not encourage professional development and teamwork.The new compensation plan the company will offer to its salespeople will be profit sharing plan with a group merit pay element as well as other individual incentives. In a profit sharing plan a company contributes a portion of its pre-tax profits to a pool that will be distributed among the eligible employees (Hr-guide, 2008). The profit sharing at InterClean will be calculated

Fitness Assignment Example | Topics and Well Written Essays - 500 words

Fitness - date ExampleChad may be having. This initial formality is quite crucial for any trainer and their client. For Mr. Chad, a medical examination form was sent to his doctor and later re saturnine with all the necessary medical questions and requirements filled out. It turned out that Mr. Chad is quite healthy, with no chronic illnesses. For a personal trainer, it is always important to familiarize with a patients medical history. This familiarity ensures that one is fully aw atomic number 18 of the client they are dealing with and whether they are fit enough for some of the perform routines being made ready for them (Graves, 2000).Once the decision to unhorse exercising is reached, cardiac anomalies are usually tested. This examination is do through a graded exercise test. This test was recommended to Mr. Chad because of his age. It is generally not performed on people under the age of 40 years. The test was done with utmost care, under the supervision of three highly tra ined medical personnel, who had brought with them emergency response medical equipment. A treadmill was used for running and walking exercises, later which his heart rate and blood drive were measured and compared to the standard range.To determine how hard Mr. Chad should train, a level of exercise intensity that would reasonably pluck his cardiovascular system was identified. This identification was through the THR, which relates change magnitude exercise intensity to a faster heartbeat. The increasing pulse is caused by the muscles demanding for more blood and oxygen.After this test, the next exercise was to assess Mr. Chads cardiovascular survival of the fittest. This examination was done through the 12-minute run-walk test. The test was used to verify aerobic fitness levels before and after training. In this exercise, Mr. Chad covered a distance of 1.3 miles in 12 minutes, indicating that he had good cardiovascular endurance (Graves, 2000).Having tested Mr. Chads cardiovas cular endurance, a

Kant vs. Aristotle Essay Example | Topics and Well Written Essays - 750 words

Kant vs. Aristotle - Essay Example calling is reasons-choice is freedom, and when you can contain what to do, morality and ethics take a back seat. What is considered moral to some people may non be empowering to all people, and when someone says, This is moral-this is what you have a duty to do. Therefore it is the law, non everyone may agree and will be germ disempowered when they argon required to do the duty. Morality is nonhing more than self-delusion and magnified conceit. (Timmermann, 10) What one psyche considers saintly, may just be dominion to someone else, and therefore non a moral or ethical duty.An example of this would be when someone invites a homeless somebody into their home for a meal. Others may think this is a saintly transaction, but the person who invited the homeless person may just consider it a routine, daily activity-because it is in their nature to do so. It may not be a matter of morality or ethics to this person, but as a normal way of universe for him or her-a normal response to the commitment he or she made approximately a particular issue.According to Timmerman, Kant believes that an action is only moral when done in the sphere of duty. It cannot be supererogatory, nor can it be a matter of choice. When done from duty, it is what a person is obligated to do, and it is moral, but it is not freedom. Kant says this because good is not measured in more or lesser degrees. (Timmermann, 14) One cannot be anticipate to perform extravagant acts if the person chooses not to. Duty would make a person perform a certain act, but it there were no duty, the act would not be performed. On the other hand, Aristotle says that a just action does not need to be required to be chosen to be done. This nitty-gritty that just because an action is required by law, does not mean that it has to be done. Reasons are excuses-why need reasons to be great Why require reasons to do what is just Do it because you proclaim it needs to be done. The a ct doesnt matter-its who you are being that matters.Example-someone who saves another(prenominal) persons life just for the fame and glory is doing it from an unstable disposition. But the person who saves another persons life because it needs to happen is doing that from a stable disposition. According to Aristotle, it is better to be humble and do just and fair acts than to do an act for dishonorable reasons. When a person just exigencys the fame and glory, they are not really interested in contributing to the human condition-they are acting from a selfish perspective. To be truly honorable, according to Aristotle, the act must spring from who that person is being. He sees that who a person is being is more important than what that person does. If a person is being selfish, that is also what the person does. Selfish acts come from a selfish disposition. But when a person is being loving, then loving acts come out. Actions are just the overflow of the character-who we are being. D evelopment of character has three phases 1) who we are being, 2) what we do, and 3) what we have. When the first one is not complete, we are not complete as a whole. Action comes second to who we are being, and Aristotle believed that when someones actions are incongruent with who they are being, then the actions are invalid. Kant, however, believed that choice was more important than duty, and when someone is free to choose what they want to do, they are living in a higher space than someone who is doing something out of duty, because it is moral. Duty dictates what we should do, while

The first World War Essay Example for Free

The first World fight Es assureHow do Owen and Sassoon shows us that it is not sweet and honourable to die for your country? In the beforehand(predicate) 1900s it was believed by many people in Britian that it was sweet and honou rable to die for your country this is in the main due to the feature that there had not been a major European conflict in a hundred years. struggle was believed to be glamorous and spends were seen as g aloneant and were highly respected for fighting for the Great British Empire. that during the First World War many soldiers discovered how tragic and horrific war could really be.Civillians equivalent Jessie Pope created crude war verses to pressure men into enlisting without having any direct experience with the virtue of war. Who would much rather come backbone with the crutch Than lie low and be out of the fun? round of the soldiers from the First World War wrote poetry to describe the realities of war. Two of the famous poets from the pe riod were Wilfred Owen and Siegfried Sassoon. Siegfried Sassoon was born into a wealthy Jewish family in 1886 in which he lived the pastoral life of a young squire. When Sassoon conjugated the army it was said that he reacted very bitterly and violently to the realities of war.Sassoon earned the name of Mad knave after a fellow officer died. This was due to the near-suicidal exploits against the german lines. Sassoon was admitted into a military hospital for scale leaf shock where he met Wifred Owen. Wilfred Owen was born in 1893,at the age of sixteen Owen failed to attain entrance to the university of London and started create verbally poetry. Then he spent a year as a lay assistant to the Revd. In 1915 he kerneled the army and was placed in the Artists Rifles. In 1917 he was posted in France and truism his first action. subsequently on in the year he was diagnosed with Shell shock or neurasthenia and was send to Craiglockhart War Hospital. Owen and Sasson met in the hospital and discussed their veiws on the War and poetry. Both Owen and Sassoon objected to the social pressure both prescribed and unofficial that were roam on young men to join the army. Although it was said that Sassoon mentored and influenced Owen in writing poetry,Owens flair is very different to Sassoons. Owen shows us the realties of war by writing detailed long poetrys about the situations the soldiers were put with during the First World War.Sassoon on the other hand wrote short poems about the after affects on the soldiers and the relatives after the war. This is shown in such(prenominal) poems that Owen wrote as Exposure in which Owen describes the psychological and physical affects soldiers were put through during pass warf atomic number 18. The soldiers in this poem are waiting for close tothing to happen this is called stale mate. At this point in time the soldiers feel that the cold is more dangerous to them than the war Our brains ache, in the merciless iced east wind s that knive us. . . .I think that this goes against most peoples usual idea of warfare because most people imagine warfare as non stop fighting, and they think that the most dangerous things to soldiers are guns and bults. In this poem Owen uses comparisons to connect weather and war like iced winds that knive us. Also Owen uses the personification of the clouds to show us that the freezing winter weather conditions attacked them like the demonstrable enemy would Attacks once more in ranks on shivering ranks of grey. In this poem Owen uses para rhymes such as Like twitching agonies of men among its brambles.Northward, incessantly, the flickering gunnery rumbles, . Owen uses para rhymes to keep a rhythm to the poem but so that it still keeps with the saddness of winter warfare. I think these para rhythms work well because as well as them giving the poem a rhythm they give the poem a structure. Later on in the poem the soldiers begin to hullucinate We cringe in holes,back on forgo tten dreams ,and stare sundozed, they do this because they are in stalemate and the waiting is almost sending them insane . They hullucinate about a practice spring day Deep into grassier ditches.So we drowse ,sun-dozed ,Littered with trickling where the blackbird fusses,. This shows us that approximately if not all of the soldiers are having to dream of a happier place to give the situation they are in some severalise of hope,hope that they will once again be kinsperson. Also in this stanza Owen asks the question Is it that we are dying? when I read this line I get the impression that they were almost hoping for this in some way. Then the soldiers go home and find the doors and windows locked Shutter and doors ,all closed then they return to reality and the daydream ends.Owen ends this stanza with we turn back to our dying this makes you realise that they have no hope of of escaping the realities of war. Owen also describes why the soldiers are fighting. The reasons are they cute to sustain their way of life for their children and they felt it was their duty which is understandable. But the reason which I thought was foreign is that they had no reason not to. That gave me the impression that Owen was almost trying to say that because they had no reason for them to join the army their lives were wasted.The soldiers in this poem that have died from the winter are buried by the burying party, later on in the poem they are draw as half known facesand All their eye are ice,. I think Owen describes them as half known faces because they are dead so they are not really people anymore. They are described as Their eyes are ice, because people say the eyes are the gate way to the brain and because they are dead they have no soul anymore. I think these phrases work well because it give us great imagery and shows us that some of the soldiers didnt die peacefully.Throughout this poem Owen expresses his anger towards the people who died unnecessarily as a result of winter weather conditions in the First World War. Sucide in the trenches was written by Sassoon, it describes what being in the trenches could do to the most positive of people. In this poem Sassoon uses simple rhymes, phrases and adjectives to bluntly describe how a young soldier took his own life. In the first stanza the soldier is described as I knew a simple soldier boy Who grinned at life in empty joy , he may have been described this way because he was uneducated and a very positive person.Then in the second stanza he explains things that contributed to his collapse With crumps and lice and lack of rum crumps are the constant loud noise of the shell bursts with deafened some soldiers. However, the main thing in this stanza was In winter trenches, cowed and glum, in this line Sassoon tells us that the soldier is in winter warfare, we have already seen the effect of winter wafare in Owens poem Exposure . Then in the end of the second stanza Sassoon shocks you by describing the soldiers suicide very bluntly He shot a smoking through his brain.No one spoke of him again. when I read this line it made me sit up and think. Sassoon uses asteristiers to give you a moment to think. Then he attacks you with You smug-faced crowds with kindeling eye . Then he ends this stanza in saddness which I think works very well due to the contrast with the rest of the poem Sneak home and pray youll never know The hell where youth and laughter go. In this last stanza Sassoon is expressing his anger mainly towards the people back in Britian who pressure the soldiers into going to warfare without having any idea of the realities of war.

Advertising for the Uk Alcoholic Beverages Sector Essay Example for Free

advertizing for the Uk alcoholic beverageic Beverages Sector testifye Center Im Researching Saved Recents Uploads My Answers Account Products Home Essays Drive Answers Texty active Compevery Legal Site Map Contact Us Advertise 2017 HOME ESSAYS ADVERTISING FOR THE UK announce for the Uk Alcoholic Beverages Sector Alcohol, Alcoholic beverage, Drinking culture Mar 2, 2013 1163Words 94Views PAGE 1 OF 4 Essay Title Advertising for the UK intoxicantic beverageic beverages sector has gained far stricter guidelines and regulations over the last few decades.Do you reserve that the advertising of alcohol should be restricted to such an extent and how far do you look at any(prenominal) governments should be able to control advertising? Introduction In responses to a mass of souse advertisement appears to catering to adults and y stunnedh, governments have paid to a greater extent attention on this, for example, the Government has pledged to introduce a comprehensive alcohol harm-red uction strategy in 2004, which is homogeneously to place restrictions on drink advertisement which incite binge drink among youth. See much Ethnic groups and racism essayDoes all restrictions or guidelines publish by governments like this that tampering a part in controlling advertising? This essay pull in out mainly concentrate on why such boozer advertisements should be restricted and to what extent should any governments be able to control advertising. Generally, people drinking because they are happy or not, maybe because they get a raise in their salary, or get a rough patch at work, or just enjoy a night out at pub and so on.Mintels exclusive research confirms that the majority of adults, three quarters in the 2003 survey, believe that there is nothing wrong with drinking in moderation, and far more people drink occasionally-and mostly at home-than do so on a regular basis outside the home(Clark, 2003). As for the youth drinking alcohol, most of them just out of curiosity, or bear heavy burden from not only the economy but also the psychology like experiencing a disappointed love affair.In addition, alcoholic advertisement is found to be fancy and loving for unseasoned people, which leave the impression of fun, or cool if they were drinking. According to health expert saying, since ancient times, drinking alcohol in moderation can be beneficial for our health, especially for red wine or beer, drinking a little per day is very good for balking cardiovascular ailment(Locke, 2011). But how about drinking too much? It may become easy for you to become emotional and suffer greatly from more other(a) diseases, like chronic gastritis, alcoholism.Moreover,statistics show that alcohol-related admissions to hospital in England have topped 1m in a year for the first time. In other areas, up to 70% cases sent to the hospital were related to alcohol, and ferocity, contingency and health issues that relating to alcohol are thought to cause thirty thousand premature deaths a year. Meanwhile, prescriptions for treating alcohol abuse have also risen(Meikle). Therefore, drinking too much is harmful for people both in physically and mentally. So how do people know about alcohol, from which channel?Absolutely, media is the main place for alcohol industry spending their money, it is the main channel for people get new information about alcohol, and it is believe that exposure to alcoholic advertisement can increase consumption and influence peoples attitudes towards alcohol especially for young people as they have not formed the correct understanding of it. In order to prevent the large amount of alcoholic advertising appears on media, over the last few decades, governments have situate far stricter guidelines and regulations, in spite of this, the following table will disclose another side.Figure1 main alcoholic advertising expenditure on media, 1998-2003* ? m Sales ? m 1998 219. 7 28,301 1999 247. 3 29,808 2000 228. 6 31,327 2001 210. 2 32,637 2002 233. 7 33,942 2003* 114. 7 34,870** *January to August **estimate Source Nielsen Media research/Mintel The figure1 shows the advertising expenditure on alcohol, which discovers that during the 1998-2003, although the embody dropped almost half, the percentage of sales did not change a lot, conversely, it roses every year.According to an Kusserow(2001), who works on alcohol controlling revealed that regulations and standards placed on advertising control are almost invalid. Procedures are grueling to follow through each department, the viability and effectiveness of huge criteria still have to be established. So Britain wants to end of economy and health, the duty is not just the governments, and only depending on the polices of government is not far enough, alcoholic and other related-sectors should be self-regulated.On one hand, it is necessary for government to set out a serial of limitations on advertising of alcoholic drinks, such as limiting the timing of advertisements on television, ads can be only allowed to display after 1000pm, trying to avoid youth from it. Meanwhile, prohibiting the liquor company being the sponsor in sport, as Professor Gilmore(2007) said that the limitations should include alcohol sponsorship in sport as the alcohol was being advertised 24 hours a day.Besides,the contents of advertisement should be restricted, images like violence and potential crime should be forbidden as it is easy for young people doing the same things that shows on television. On the other hand, because of the boundedness of governments control, both public and private sectors have responsibilities to help to set out limitations to restrict its promotion and sales through ads. For examples, clubs and music pubs should abolish the unlimited drinking for a trustworthy time only with the fixed money, people who are too young should not be permitted into this occasion.Besides, the price should be increased to reduce the alcohol consumption. In addition, manufacturer should develop a new work line, as an alternative to replace alcohol. Conclusion Now, alcohol has abounded in UKs society, being consumed by both adults and youth, which forms an grim condition between economy and health. The mass advertising appears on television or networks or other channels is the main selling way. Naturally, to control alcoholic advertising is becomingmore and more of the essence(predicate) in UK. But obviously, the actual effects that caused by governments policy is not big, so alcohol-related sector should play an increasing important part in controlling alcoholic advertising, then it must be more powerful and effectiveness.References Brown, K. (2007) National Alcohol Harm Reduction Strategy WWW Institute of Alcohol Studies. Available from http//www. ias. org. uk/resources/ dark/policy/nahr. html Accessed 25/08/12 Clark, T.(2003) Drinks food market UK, 2003. WWW Mintel Group Ltd. Available from http//www. mintel. com /drinksmarket Accessed 18/08/12 Department of HealthHuman Services(2001) Youth and Alcohol. regular army Department of HealthHuman Services. Gilmore, I. (2007) Britains top doctor calls for total ban on alcohol advertising WWW Institute of Alcohol Studies. Available fromhttp//www. ias. org. uk/resources/publications/alcoholalert/alert200701/al200701_p10. html Accessed 27/08/12 Grube, J.(1971) Main alcoholic advertising expenditure on media Diagram. In Clark, T. (2003). Drinks market UK. London Mintel Group Ltd. Locke, T. (2011) Moderate alcohol drinking offers heart disease protection WWW Heart disease health centre. Available fromhttp//www. webmd. boots. com/heart-disease/news/20110222/moderate-alcohol-drinking-offers-heart-disease-protection Accessed 20/08/12 Meikle, J. (2011) Alcohol-related hospital admissions at record high. Guardian, 26th May, p,1.

Lab report Essay Example for Free

Lab musical theme EssayA molecular distribution experiment of acetone- beam (redundant w/ last sentence. . concise)was conducted with the goal of determining the spreading coefficient of acetone into blood line. For this experiment, acetone was displace in a running game tub 3mm OD, 2mm ID . . (is that correct? ) NMR subway clay? e and was solelyowed to diffuse into non-diffuse air that was passed over the outpouring provide. The air that passed over the underpass was from natural circulation in the room and no air was forced over the top of the test tube.The diffusion occurred over a period of most eight hours, with readings taken each hour. After analyzing the info collected from the per nominateance of this experiment, tThe diffusion coefficient was calculated to be 0. 098 + 0. 02 cm2/s at T = ?. After completing our calculations, oOur results were then compared using the Chapman-Enskog equivalence as headspring as the Fuller, Schettler, and Giddings metho d acting. The diffusion coefficient calculated by the Chapman-Enskog was 0. 990 + 0. 001 cm2/s and the result of the Fuller, Schettler, and Giddings method was 0.104 + . 002 cm2/s. The literary works value appoint in Perrys Chemical Engineers Handbook was 0. 125 + 0. 00 cm2/s. (at T = ?. . . or extrapolated from? ) The agreement of our method with the other methods available for calculating the diffusion coefficient was very honest (how good is very good. .. significant discrepencies or not? ), and also agreed well with the literature value found. This take to a conclusion that this method of determining the diffusion coefficient of acetone into air can be aconsidered a reasonably reliable method. BACKGROUNDMolecular diffusion is the transfer or movement of individual molecules finished a fluid by random molecular movements (Geankoplis 412, year of publication). In the diffusion process, the molecules of interest combine from regions of high concentration to low concentration. Molecular diffusion can occur in both directions with the system. In the sideslip of the diffusion tube experiment, however, acetone diffuses through non-diffusing air, which is passed over the top of the test tube containing the acetone. The air is allowed into the test tube, but does not diffuse into the acetone.Molecular diffusion of gases has been studied for many years. Molecular diffusion is a mass transport process Motivation for its study acquires from the fact that chemical separation processes such(prenominal) as distillation, drying, ion exchange systems as well as many other processes depend on molecular diffusion (Kirk-Othmer Vol 8, p 149(check format)). EXPERIMENTAL METHODS For the performance of this experiment, a small test tube was filled approximately a third full of acetoneBe specific. . how small, starting height, diam, and so onThis test tube was then vertically placed in a 10mL graduated cylinder which contained small beads. The purpose of the beads was to ensure that the test tube remained vertical. This assembly was then placed on a digital scale. The amount of air movement provided by the ventilation system was assumed to be adequate so as to ensure that the concentration of the acetone at the top of the tube was zero. An initial acetone level in the test tube was taken, as well as the mass of the assembly and the temperature of the orbital cavity surrounding the assembly.After this initial data was taken, the area temperature and mass of the assembly were taken approximately every hour for the neighboring eight hours. The final level of the acetone in the test tube was taken when the final temperature and mass reading were taken. DISCUSSION OF RESULTS From the data collected from the experiment, the diffusion coefficient was calculated using equating 6. 2-26 from Geankoplis (Equation 1) As the z value was only preserve at the beginning and the end of the experiment, the intermediate values of z had to be calculated.The followin g equation was utilize for the calculation of the intermediate z values (Equation 2) Thus, all values but DAB were known and could be plotted versus while to obtain a linear plot. By rearranging equation 1, it can be seen that the tilt of this plot will be equal to 1/ DAB (Equation 1. 1) The initial plot of data which includes all stratums is shown below in skeletal frame 1. This plot contains all commits and has an R2 value of 0. 9478. From this plot the molecular diffusivity coefficient was determined to be 0. 108 + 0. 022 cm2/s. Figure 1 First plot of data in Equation 1The second school principal in the data (t=2700s) showed no diffusion occurred in the first 45 minutes, which seems unlikely (yes, good- sensitivity of balance, etc). If this presage is taken as erroneous, the R2 value goes up to 0. 9639 (more important here will be the confidence detachment on the slop. . . get that from Tools- Data Analyis-Regression menu in Excel or else in Polymath or TableCureve, etc ) and the molecular diffusivity calculates out to be 0. 098 + 0. 021 cm2/s. The plot of the experimental data excluding the second point is presented below in Figure 2.Figure 2 Second plot of data in Equation 1. . forcing through zero point is good. . . looks to me like first FOUR points would reelect a set about Dab then the last 4. Problems with next 3 that lie below line? Anytihing suspicious happening here? To determine the time it takes for the system to reach starchy state, the following equation can be used to calculate the fraction of pixilated state the system is at (Equation 3) By plotting the value of ((NA)t/(NA)t=? ) versus time, the curve in Figure 3 was generated which demonstrates the systems get on to steady state. Wow, great Cite source.(still wonder about SST conditions of 1st 4 pts though. . . Figure 3 separate of steady state versus time From this plot, it could be said that the system achieves steady state in cxv minutes however, there is strong evidence t his may not be accurate. As mentioned earlier, the second point may be erroneous. This would change the course of study of the curve. In addition, data was not collected at a high enough frequency for this curve to be highly accurate at predicting the time to steady state. If in fact the second point is erroneous, the system could get to come to steady state well before 115 minutes.This time of 115 minutes at best, could be the upper bound (or lower bound according to Whitakers criteria in his article (handout). . . not sure for the time it takes for the system to come to steady state. The scatter in the data can be attributed to various factors in the experiment. The scatter could be attributed to the changes in temperature, as the temperature did fluctuate slightly through the duration of the experiment Good. At what time did it stabilize?. The change in temperature would cause a change in the partial pressure of the acetone leading to further deviations.In addition, there was no measure of airflow past the tube. Changes in the airflow could also have contributed to the scatter as it could effect the concentration of the acetone at the top of the test tube (Good ). The diffusion coefficient was also calculated using the Chapman Enskog equation, (Equation 4) and the Fuller, Schettler and Giddings method. (Equation 5) A literature value was also found for acetone at K(check Perrys), which was corrected to our experimental temperature using the correlation (Equation 6)The values obtained with these methods as well as those from the experimental data are presented in Table 2. Table 1 Values of molecular diffusivity coefficients found. ** ** A very good way to show this graphically in Excel would be to use a bar graph showing the values of Dab as height of a bar by method used, and error bars to easily demonstrate any overlap of uncertainty, discrepancy, etc. Example The Chapman Enskog method is accurate within 8% and the Fuller Schettler and Giddings value has a lower accuracy than the Chapman Enskog (Geankoplis 425).The Chapman Enskog value is less(prenominal) than 1% different than the experimental value and the Fuller Schettler and Giddings value only about 6% different. From this analysis, it seems these equations predicted the experimental value very well. These calculated values are about 20% lower than the literature value. This sectionalisation may come from the inconsistent temperature in the room or from pressure fluctuations in the room caused perhaps by the starting and stopping of the HVAC systems. For the derivation of Equation 1, several assumptions are made. Beginning with the general equation (Geankoplis 6.2-14) (Equation 7) One assumption was that because the case examined was a diffusing A (acetone) into non-diffusing B (air), the diffusion flux of air into the acetone (NB) was equal to zero. some other assumption made was that since the total pressure was low, the acetone gas diffusing into air was an ideal gas. This allowed for the term c to be replaced with its ideal gas equivalent, P/RT. Additionally, the air head over the test tube was assumed to contain no water vapor. An average air amphetamine that was uniform was passing over the acetone containing test tube was also assumed.There are non-idealities that inhabit in the molecular diffusion of acetone into air. Some of these non-idealities are corrected for in the journal from lee and Wilke. Acetone displays surface tension effects which, instead of having a perfectly horizontal suave surface, give the liquid acetone a slightly downward curved liquid level. Because of this curvature, the actual diffusion path duration that the acetone travels is smaller than what the diffusion length would appear to be based on piazza liquid level or calculated liquid volume (Lee 2384).Along with a non ideal liquid surface, the air passing over the open end of the tube may cause some uplift to exist in the top portion of the tube. With its ex istence, the turbulent area of the tube will cause a length to exist inside the tube where the concentration of acetone is zero. With the presence of this acetone vapor-free region, the diffusion length is again shorter than it would appear to be. To account for the non-idealities in the diffusion process, Lee and Wilke do not use the patent diffusion path. Instead, they use an trenchant average diffusion path which they give by(Equation 8) Where x is the effective average diffusion path, ? xs is the length of the curvature of the non-ideal liquid to account for the surface tension forces, ? xe is the length of the tube where the acetone vapor-free region exists out-of-pocket to turbulence that exists from the passage of the air, and ? x is the sum of ? xs and ? xe (Lee 2384). When this is substituted endure into the diffusion equation, it becomes the following (Equation 9) Where Da is the apparent diffusion coefficient and D is the true diffusion coefficient based on the true d iffusion path (Lee 2384).The way our experiment was setup, the driving force for the air across the test tube was natural air flow and did not employ forced air flow. Because of this, the length of the tube where the turbulence existed in the Lee and Wilke journal would most likely not have been present in our experiment. Also, the initial liquid acetone level selected in our experiment was such that the length of the curvature due to the surface tension forces on the acetone would have been negligible when compared to the apparent diffusion length of the tube.The initial height of the liquid in the tube for this experiment was chosen wisely. The reason for this is that with the initial level that was chosen, a sufficiently long diffusion path existed such that the non-idealities that were accounted for in the Lee and Wilke journal entry would have had a very insignificant impact on the results of our experiment. CONCLUSIONS AND RECOMMENDATIONS From the data collected an analyzed, i t has been determined that the experimental subprogram used here can determine the molecular diffusivity coefficient with some level of accuracy.For future experiments, some form of air flow regulation should be investigated. Something as simple as a room buffer could be placed next to the scale to ensure a more constant air flow. Another increase in accuracy could be achieved by regulating the temperature with more consistency. If the experiment could be performed in a large insulated room, the temperature may not vary as much. Good job on Discussion, Conclusions, etc. . . to improve maybe expand to relate what YOU think are the main uncertaintys that caused problems in your particular case and show evidence to support.

Trends in Hiv Prevalence Essay Example for Free

Trends in Hiv Prevalence EssayABSTRACT world immu inviteeficiency virus prevalence in the world is becoming increasingly high. As of mid-1998, the human immunodeficiency virus/ back up pandemic continues to dispense unequ totallyy around the world. In m both cities in sub-Saharan African countries more than a butt of young and middle-aged adults ar infected with human immunodeficiency virus, whereas in close developed countries, the round of annual back up cases continues to step-down. The status and of human immunodeficiency virus epidemics in most other areas of the world remains uncertain because of inadequate data on the prevalence of human immunodeficiency virus-risk behaviours. Hence, this paper presentation seeks to examine the trends of human immunodeficiency virus prevalence across the world victorious all the continents into consideration.INTRODUCTIONhuman immunodeficiency virus Human Immunodeficiency virus is a lentivirus, and like all viruses of this type , it attacks the immune system. Lentiviruses are in turn part of a larger group of viruses cognize as retroviruses. The name lentivirus literally means slow virus because they take such(prenominal) a long time to produce any adverse effects in the body. They be possessed of been institute in a number of variant animals, including cats, sheep, horses and cattle. However, the most interesting lentivirus in monetary value of the investigation into the origins of human immunodeficiency virus is the Simian Immunodeficiency Virus (SIV) that affects monkeys, which is believed to be at least 32,000 years old.It is now generally authentic that HIV is a descendant of a Simian Immunodeficiency Virus because certain assembly lines of SIVs bear a real close resemblance to HIV-1 and HIV-2, the dickens types of HIV. HIV-2 for example corresponds to SIVsm, a strain of the Simian Immunodeficiency Virus establish in the sooty mangabey ( similarly known as the White-collared monkey), which is indigenous to western Africa.The more virulent, pandemic strain of HIV, namely HIV-1, was until recently more difficult to redact. Until 1999, the closest counterpart that had been identified was SIVcpz, the SIV found in chimpanzees. However, this virus politic had certain significant differences from HIVThere are a number of factors that may energize contributed to the sudden spread of HIV, most of which occurred in the latter half of the twentieth nose candy and these admits* Blood Transfusion* Drug Use* Mother-to-Child TransfusionORIGIN OF HIVThe origin of AIDS and HIV has puzzled scientists ever since the illness first came to light in the early 1980s. For over twenty years it has been the subject of fierce debate and the cause of countless arguments, with everything from a promiscuous flight at ecstasydant to a suspect vaccine programme being blamed.The first recognized case of AIDS occurred in the regular army in the early 1980s. A number of gay men in New York and Ca lifornia dead began to develop rare opportunistic transmittals and cancers that seemed stubbornly resistant to any treatment. At this time, AIDS did not provided turn in a name, but it quickly became obvious that all the men were suffering from a parking area syndrome.The discovery of HIV, the Human Immunodeficiency Virus, was made soon after. While near were initially resistant to acknowledge the conjunction (and indeed some remain so today), there is now clear evidence to prove that HIV causes AIDS. So, in order to find the source of AIDS, it is necessary to look for the origin of HIV, and find come forth how, when and where HIV first began to cause disease in piece.In February 1999 a group of researchers from the University of Alabama announced that they had found a type of SIVcpz that was almost identical to HIV-1. This particular strain was identified in a gelid sample taken from a captive member of the sub-group of chimpanzees known as Pan Troglodytes (P. t. troglo dytes), which were formerly common in west-central Africa.The researchers (led by Paul Sharp of Nottingham University and Beatrice Hahn of the University of Alabama) made the discovery during the course of a 10-year long study into the origins of the virus. They claimed that this sample proved that chimpanzees were the source of HIV-1, and that the virus had at some point pass over species from chimps to humans.Their final findings were published two years later in Nature magazine. In this article, they think that savage chimps had been infected simultaneously with two assorted simian immunodeficiency viruses which had viral sex to form a ternary virus that could be passed on to other chimps and, more significantly, was capable of infecting humans and causing AIDS.These two different viruses were traced back to a SIV that infected red-capped mangabeys and one found in greater spot-nosed monkeys. They believe that the hybridisation took surface inside chimps that had become in fected with both strains of SIV after they hunted and killed the two smaller species of monkey.They also concluded that all three groups of HIV-1 namely Group M, N and O (see our strains and subtypes page for more information on these) came from the SIV found in P. t. troglodytes, and that each group represented a separate crossover event from chimps to humans.It has been known for a long time that certain viruses can pass between species. Indeed, the very fact that chimpanzees obtained SIV from two other species of primate shows just how easily this crossover can occur. As animals ourselves, we are just as susceptible. When a viral transfer between animals and humans takes place, it is known as zoonosis.The most commonly accepted theory on how zoonosis took place, and how SIV became HIV in humans is that of the hunter. In this scenario, SIVcpz was transferred to humans as a result of chimps being killed and eaten or their blood getting into cuts or wounds on the hunter. Normally the hunters body would capture fought off SIV, but on a few occasions it adapted itself inwardly its innovative human host and became HIV-1. The fact that there were several different early strains of HIV, each with a slightly different genetic make-up (the most common of which was HIV-1 group M), would support this theory every time it passed from a chimpanzee to a man, it would make up developed in a slightly different way within his body, and thus produced a slightly different strain.An article published in The Lancet in 20044 , also shows how retroviral transfer from primates to hunters is still occurring even today. In a sample of 1099 individuals in Cameroon, they discovered ten (1%) were infected with SFV (Simian Foamy Virus), an illness which, like SIV, was previously thought only to infect primates. All these infections were believed to consider been acquired through the kill and consumption of monkey and ape meat. Discoveries such as this contain led to calls for a n outright ban on bush meat hunting to prevent simian viruses being passed to humans. Others theories include* The spoken polio vaccine (OPV) theory* The contaminated take aimle theory* The colonialism theory* The conspiracy theory quaternion of the earliest known instances of HIV infection are as follows * A plasma sample taken in 1959 from an adult male living in what is now the Democratic Republic of the Congo. * A lymph node sample taken in 1960 from an adult female, also from the Democratic Republic of the Congo. * HIV found in tissue samples from an American teenager who died in St. Louis in 1969.A 1998 summary of the plasma sample from 1959 suggested that HIV-1 was introduced into humans around the 1940s or the early 1950s. In January 2000, the results of a new study16 suggested that the first case of HIV-1 infection occurred around 1931 in West Africa. This estimate (which had a 15 year margin of error) was based on a complex computer model of HIVs evolution.However, a s tudy in 200817 dated the origin of HIV to between 1884 and 1924, much earlier than previous estimates. The researchers compared the viral term from 1959 (the oldest known HIV-1 specimen) to the newly discovered sequence from 1960. They found a significant genetic difference between them, demonstrating diversification of HIV-1 occurred long before the AIDS pandemic was recognised.The authors suggest a long history of the virus in Africa and call Kinshasa the epicentre of the HIV/AIDS pandemic in Central Africa. They propose the early spread of HIV was concurrent with the ontogeny of colonial cities, in which crowding of people annexd opportunities for HIV contagion. If accurate, these findings imply that HIV existed before some(prenominal) scenarios (such as the OPV and conspiracy theories) suggest.Until recently, the origins of the HIV-2 virus had remained relatively unexplored. HIV-2 is thought to come from the SIV in Sooty Mangabeys earlier than chimpanzees, but the crossover to humans is believed to brook happened in a similar way (i.e. through the butchering and consumption of monkey meat). It is far rarer, significantly less infectious and progresses more slowly to AIDS than HIV-1. As a result, it infects far few people, and is mainly confined to a few countries in West Africa.In May 2003, a group of Belgian researchers published a report18 in Proceedings of the National honorary society of Science. By analysing samples of the two different subtypes of HIV-2 (A and B) taken from infected individuals and SIV samples taken from sooty mangabeys, Dr Vandamme concluded that subtype A had passed into humans around 1940 and subtype B in 1945 (plus or minus 16 years or so). Her team of researchers also discovered that the virus had originated in Guinea-Bissau and that its spread was most likely precipitated by the independence war that took place in the country between 1963 and 1974 (Guinea-Bissau is a former Portuguese colony). Her theory was backed up by the fact that the first European cases of HIV-2 were discovered among Portuguese veterans of the war, many of whom had received blood transfusions or unsterile injections pursual injury, or had possibly had relationships with local women.TRENDS IN HIV PREVALENCESince 2001, MEASURE Demographic and Health Surveys (DHS) have included HIV testing in 31 countries. In 13 of these countries testing has been included in two surveys, which provides an opportunity to examine trends. However, trend data must be viewed with caution, as only some changes are statistically significant.Trends in HIV Prevalence In the charts below, changes in HIV prevalence that are statistically significant are marked with an asterisk and a star. While it may appear that HIV prevalence has decreased in most countries, these decreases are only statistically significant in the friar preacher Republic, Burkina Faso, Cameroon, Tanzania, Malawi, and Zimbabwe. This means that in these countries, the change is large en ough that it is unlikely that the decrease is due to chance only it probably represents true change in the HIV prevalence in the population. In some countries, such as Tanzania, the decrease is statistically significant for the population as a whole, and for men, but not for women. In Cameroon, Burkina Faso, and Zimbabwe, HIV prevalence has decreased among both women and men.DHS surveys have not detected any change in HIV prevalence in Mali, Senegal, Ethiopia, Kenya, Rwanda, Lesotho, or Zambia. What does this mean? Because HIV prevalence is a measure of all HIV infections in a population, a decrease in HIV prevalence could indicate that fewer people are becoming infected, and/or that more people with HIV have died in a population. Similarly, an increase in HIV prevalence could point to more new infections, and/or could indicate an increase in HIV-positive individuals living longer on anti-retroviral therapy.TRENDS IN HIV PREVALENCE IN ASIA PACIFIC areaWith over 60 percent if the w orlds population, the Asia-Pacific Region presents a wide diversity of HIV-related risk environments, in terms of behavioural, political and cultural factors. Within the framework of this diversity, there has also been a wide range of HIV epidemics and responses, both across and within countries. It is not therefore come-at-able to present a simple analysis of the actual and potential occurrence of HIV infection in this vast region. Our understanding of the HIV epidemic and its determinants in the Asia-Pacific Region has improved comfortably over the prehistoric 3-5 years, as a number of countries have implemented comprehensive surveillance systems for HIV prevalence, and sexual and injecting risk behaviours. Despite these advances, a number of countries still have a limited capacity to assess the occurrence of HIV infection and related behaviours, and to monitor the impact of interventions.A recent factor of importance in the Asia-Pacific environment has been the economic tumul t of the past year. While various predictions have been made of the potential impact on the HIV epidemic, it is not possible to state with any certainty whether their net effect will be to increase or decrease the incidence of risk behaviour or HIV transmission. Since extensive HIV transmission has been a very recent phenomenon in a number of Asia-Pacific countries, there has so far been little experience with the portion out and support of people with HIV-related illness. Apart from Australia, Thailand and Japan, few countries have a health grapple workforce, which is adequately prepared to care for substantial numbers of people developing HIV-related illness.Without simplifying too much, it is possible to classify the differing patterns of HIV transmission into wide-eyed categories, based on available surveillance data. In Australia and New Zealand, the virtually all HIV transmission has been through sex between men, and the incidence of transmission via this route has long been recognized as having declined substantially in the 1980s. In a few countries, such as Thailand, Cambodia and parts of Myanmar and India, heterosexual transmission has been extensive, mediate through large-scale sex industries but extending now to the regular partners of sex workers male clients.Some countries have HIV epidemics among injecting drug users (IDU) with limited associated heterosexual transmission. These include countries such as Thailand, Malaysia, Vietnam, and some areas of India and China. Other countries have limited, but well documented spread of HIV infections, such as the Philippines, Indonesia, Japan, and South Korea. Several countries have not reported substantial numbers of HIV infection, but do not appear to have comprehensive, ongoing surveillance systems. Papua New Guinea, Pakistan and Bangladesh are countries which may have a substantial risk environment, and need to strengthen their surveillance activities.The analysis of HIV epidemic trends in the regio n becomes more meaningful when a focus is placed on populations whose cultural and social affinity and networks transcend geopolitical borders. A new geography of HIV/AIDS in the region then emerges that helps recognize the foci of intense HIV spread. These include large metropolitan areas in western and southern India (Mumbai, Chinnai) the India/Nepal border area the larger Golden Triangle, which reaches out to northern Thailand, eastern Myanmar, but also encompasses the areas of Manipur in India and Yunnan in China and the Mekong delta area, which includes Cambodia and southern Vietnam. To gain divulge understanding of the dynamics of HIV epidemics, factors of affinity between populations as well as mobility patterns must be explored and mapped out.

Brief View of Buddhism on Different Perspectives Essay Example for Free

Brief View of Buddhism on Different Perspectives EssayBuddhism in mainland China was not get-go welcomed. People had different opinions on Buddhism. To analyze the responses to the spread of Buddhism in china by who expresses to the audience, why somewhat peck believe Buddhism is better for the country, and why some believe Buddhism is bad for China.Depending on what time fulfilment they lived in, changed the opinion of those who expressed their opinion to the audience. (Document 2) Zhi Dun is a Chinese bookman, author, and a high decreed. During circa 350 C.E Northern China was invaded by Central Asian Steppe Nomads. There is war between the Asian Steppe Nomads and Zhi Dun believes that if you believe in Buddhism and have the right intentions, you can reach nirvana. (Document 3) This document is compose by an Anonymous Chinese Scholar that expresses his opinion to the people of China.This is during circa 500 C.E., which was during the time of mental unsoundness and disun ity. He wrote this document anonymously because he was appalling of what other people think. They might not agree with his idea. (Document 6) The emperor response is toward the people of china. This is during 845 C.E, which is after the over-embellished structure is restored and he is saying that they dont need Buddhism.Although some people agree with Confucianism, people think Buddhism helped China. (Document 1) In this document, it talks about the four Noble Truths. It shows how everyone suffers and the only way to get absolve of suffering is to get rid of your desires. This was the first sermon preached by the Buddha in India during the fifth century. This document was written to persuade those to become Buddhists and follow the teachings. (Document 2), this document explains how if you have the right intentions, then you will reach Nirvana. This helps comfort the people of china. (Document 5), Zong Mi, a Buddhist scholar said that Buddhism helped China. He said that the Budd ha taught many teachings and in result, it further the perfection of good deeds.Although Buddhism might seem good for China, other people believe that it ruined the country. usually the higher classes thought Confucianism was better. This is because the lower classes are to respect the higher class. Han Yu is a Confucian Scholar and official of the Tang imperial court. This is during the 819 C.E. he says Buddhism didnt counterbalance originate from China. He also says that Buddhism has nothing to do with the country and the culture. (Document 6), this is during 815 C.E. This is the time consequence after the instability and disunity of china. China is restored and they have an imperial rule, Tang emperor Wa. His attitude towards Buddhism is furious. Since China is restored, he believes in Confucianism and Legalism, so there is no need for Buddhism. He even explains that Buddhism is selfish. All they do is eat and meditate, not helping the country by working.To analyze the respo nses to the spread of Buddhism by observing those who expressed their opinion to the people of China. It differed depending on what time period they lived in. it depended if they lived in the time of instability and disunity or when china was restored. Others believe that Buddhism helped China. They believe that it helped China during the time of instability and disunity. During this period of time, there was an violation against the Asian steppe nomads in circa 350 C.E. Buddhism helped comfort those that were going to war by saying that they can reach nirvana. take down though Buddhism helped China, higher officials and Confucius believe that it ruined the country.This is because during 845 C.E. they had an emperor. They didnt need Buddhism anymore because they had an emperor and china is merge by one leader again. A missing voice that is ask in the document dent is a person that does not express their opinion to the public, like a private voice much(prenominal) as a person p utting something down in a diary. The second voice that is needed is the common peoples opinion in China. This will show which philosophy they are grow for during a period of time. The third voice should be a historians view during their period of time, so it shows how he interprets it.

Ethical and Socially Responsive Business Essay Example for Free

Ethical and Socially Responsive Business EssaySome of the key areas of Chipotles commandment of conduct that are of signifi laughingstockt importance to the fear is the integrity statement and the anti-discrimination, harassment and informal harassment policy.In the Chipotles Ethics and Conflicts of Interest Policy of the Integrity Statement, integrity is about creation real and being honest. It means doing the right thing even when no one is watching. That means that you should do the same thing when your manager or co-workers is around or if they arent around. No matter what, each(prenominal) of them must accept personal responsibility for doing the right thing. Whether that means when someone is around or non. It also states that they should not accept dedicates from competitors, suppliers, vendors, potential vendors, or backing entities with which they are conducting business on behalf of Chipotle. When accepting gifts they should neer accept a gift unless it meets all of the following criteria (1) it is not a cash gift (2) it is pursuant(predicate) with customary business practices (3) it is not high-spirited in apprize (i.e., is under $150) (4) it cannot be construed as a bribe or payoff and (5) it does not violate whatever law or regulation.If you are not sure whether a gift or proposed gift is appropriate, please demonstrate it with your Manager/Director, who may, in isolate cases, approve your acceptance of a gift that may another(prenominal)wise have violated criteria (2) or (3). individually year, employees in management positions should be prepared to submit a statement disclosing any(prenominal) entertainment, gifts, or function that they or members of their staff have accepted. Any items that have been accepted must be reported at that time, regardless of whether they were previously discussed with your Manager/Director. Your Manager/ Director will determine if you may keep the gift, drop it, or whether it should more app ropriately become Company property. You should never offer, give, or provide a gift unless it meets the following criteria (1) it is not a cash gift (2) it is consistent with customary business practices (3) it is not excessive in value (i.e., is under $150) (4) it cannot be constructed as a bribe or payoff and (5) it does not violate anylaw or regulation.Just like when receiving gifts, if you are not sure whether a gift or proposed gift is appropriate, discuss it with your Manager/Director, who may, in isolated cases, approve your giving of a gift that may otherwise have violated criteria (2) or (3). I think that this is of import when receiving or giving gifts because you dont want to lose your job over something so small. It is also a commodity idea to have something like this written down because for someone who doesnt know any better, it will help them out a lot. You may accept entertainment invitations, such as business meals, if they are in line with accepted business pract ices, could not be constructed as potentially influencing your business judgment or creating an obligation on your part, and if public knowledge of your participation would not embarrass you or Chipotle. When such business activities occur frequently, such costs should be shared or paid for on reciprocal basis. You should al shipway be master.Act professionally and conscientiously when making business decisions. Personal relationships should never interfere, or give the appearance of interfering, with business actions, judgments, or decisions. When making decisions, weigh all factors impartially and without harm and maintain all decisions solely based on merit. You should honor your agreements and do not encourage or interfere with other parties contracts or agreements. Avoid legal speculation or conclusions in your communications. And you should not discuss areas beyond your knowledge or expertise. This is really important because I think that you should act and be professional on any job that is out present. The Anti-Discrimination, Harassment and Sexual Harassment Policy states Chipotle believes in the value of a diverse workforce, equal opportunity, and a workplace free of discrimination and all forms of sinful harassment. Chipotle prohibits unlawful discrimination, harassment, and sexual harassment.Employees who violate this policy may be disciplined up to and including termination. Chipotle strongly believes that employees and applicants for employment should be treated without regard to race, color, religion, national origin, gender, age, marital status, sexual orientation, gender identity, disability, veteran status, genetic information, or any other prohibited basis. This applies to all employment practices. At Chipotle, no form of harassment is acceptable. This includes joking remarks or other abusive conduct (including verbal, non-verbal, or physical conduct)that demeans or shows hostility. Sexual harassment is also prohibited because it may b e intimidating or an abuse of power and it is inconsistent with their policies, practices, and management philosophy. Discrimination or harassment of an employee-whether by another employee, supplier, vendor, or customer-is strictly prohibited.This policy I think is the most important because without this policy, so many people can harassed and scared to tell someone about it. likewise the anti-discrimination policy is important because of the fact that a lot of women are discriminated against a lot of jobs out here because the mangers think that they arent fit for them. Some of the key steps that Chipotle should take to ensure that employees follow the code of conduct would be to have them read it when they are first hired. And then every 2 or 4 months they could give them tests on it to make sure they know and understand it. They can also make sure the managers are up to date on the code of conduct as well. Some ways in which Chipotle can engage in socially responsive activities in the community within it is operated. They can donate all their unused food to homeless shelters. They can do special deals for the senior citizens and for veterans other than Veterans Day. They can build customer relationships. They can do that by having loyalty programs. They must have good customer service or their customers will not return.Resources(1) Chipotle Code of Conduct(2) http//www.grouponworks.com/merchant-blog/ marketing/four-easy-ways-to-build-customer-relationships-resturant/ (3) http//smallbusiness.chron.com/rules-conduct-resturant-employees-18671.html

Business Models and Systems Essay Example for Free

Business Models and Systems bear witnessThe communication channel that I am choosing to write about is a small convenience store fit(p) across the street from my childrens school. It is owned and operated by a very pleasant Indian couple. It is primed(p) in a remote area where there are very few businesses in close up proximity. This store offers a variety of products and prepared foods.The three main components of the business system that comprises this particular business are as follows Business as Commerce They give money in exchange for the products they want to fill their store. In this case, the owners will look for sales at other stores, and then purchase them to carry in their store. They are making a profit from their trade because it is increasing their utility. Business as an line of reasoning In order for them to increase their profit they would need to specialize in food service and preparation, customer service, and modern technologies.In other words, th ey had to hornswoggle how to make and present the foods that they offer, they had to learn how to communicate appropriately with their customers, and learn how to gain access to and operate new machines to make a greater profit. Business as an organization For the time being, this particular business is owned and operated by just two people. If sometime in the incoming they would decide to combine their talents and resources with other people, they will be able to pursue new opportunities and reduce doing costs and increase their profitability.

Budgetary Process Essay Example for Free

Budgetary Process EssayIdentify and describe the key shoot a lines that a budgetary surgical procedure should achieve to achieve managerial goal congruent demeanour. However if budgets ar over forceful ill-considered behaviour may be observed where a manager (or groups of managers) takes action(s) that meliorate budgetary implementation in the short term but may cause long term harm to the boldness Discuss.A budget is a short term, often one year, worry plan, usually expressed in financial terms (Atrill, Mclaney, 2011, p.314). There atomic number 18 ternion broad functions of budgeting, these are quantification of plans, help in financial planning, and monitoring and dominateling scarce resources through performance measurements. Throughout this essay I shall be discussing these three knowledge domains, breaking them down into seven more specific features of budgeting. Furthermore I shall discuss how scant(p) behaviour stop cause long term harm to an institutio n. Goal congruity means developing and maintaining the unlike activities within the enterprise in proper relationship to separately other (Welsch, Hilton, gordan, 1988 p.50). From a managerial bill of view this is punter explained by making sure they are aware of the different goals adjust by multiply departments within the organisation as well as making sure their own goals are in line with the organisations overall plans.There are seven key features that a budgetary process should achieve in order to achieve managerial goal congruent behaviour. The first key feature is authorization, this makes managers account adequate to(p) for their actions/spending and helps prevent fraud in an organisation (Atrill, McLaney, 2011). For an organisation it is cardinal to make the decline choice between a centralised control of the budget, where the organisations overall aspirations are at the heart of whatsoever decision making, or to delegate the responsibility to subordinates who lead have a better savvy of their pop offical anaesthetic environment. Usually a mixture of centralised and delegated control is chosen, giving some responsibility to subordinates to maintain actuate (Berry, Broadbent, Otley, 2005 p.108).Goal congruence is best achieved by using authorization in the budgetary process to apply Managers / Subordinates clear on what is expect of them from a financial point of view. The next four functions come into stamp when planning a budget. Forecasting is critical in preparing an organisation for what is to come in the future, looking earlier must be better than moving forward with eyes closed (Garrett, 2010). It involves calculating umpteen variables in order to predict future economic conditions as well as how governments and competitors result behave. On top of this, the company needs to forecast how the relationship between price and demand will depart.Planning links in closely with forecasting as both use secondary data to help organisa tions regard what to do next. Drury (2004) states that managers are encouraged to plan whilst preparing the budget so that they rotter consider what changes may overtake and how they can respond. An organisation needs to plan out how they are going to treat upcoming circumstances, for causa seasonal changes, trends in the commercialise and the likely hood of the company incurring growth or decline. A combination of forecasting and planning enables managers to remain goal congruent as they are aware of what is expected from them and what is expected to happen to the market or organisation in the future. This allows them to have a better understanding of how they are going to achieve their goals and helps keep them focus and in line with the organisation.Berry, Broadbent, Otley, (2005) states the budgetary process pass ons, in different ways, a focus for forecasting and planning, whilst serving as a channel for communication and coordination. conference is a critical part of t he budgetary process as it is vitally important that each theater of the organisation is given a budget that is relevant to the overall goals of the organisation as well as to their specific needs. It is extremely difficult to keep every area of the phone line content with the budgetary targets and goals set. separate areas in a business will be competing with each other when relating to funding, resources etc. Goal congruence is achieved through communication by making sure communication is efficient between the different graded levels and between each department. Most organisations form a budgetary committee which includes the senior management that are responsible for designing the strategy they also receive the initial budgets from each functional manager (Weetman, 2010, p.319). This will enable swift and clear transparent communication when negotiating the budget, resulting in the best possible budget for each area of the business, whilst achieving the organisations overal l aspirations.The final feature of a budget that comes into effect during the planning stage is control / coordination. I have touched upon coordination in the budget process whilst talking about communication as at that place can non be effective control/coordination without effective communication and vice versa. Control is critical in planning budgets, as it is important to make sure each area of the business is accountable for its actions, as well as being able to link the budget/targets for each area together to insure for possible weaknesses in the organisation. Such weaknesses arise when one area of the organisation is relying on another area that cannot commit to what is needed (Weetman, 2010, p.325). Having coordinated budgets allows superiors in the organisation to realise where there are weaknesses early on and balk the negative effect. An example of this would be out sourcing if the work load for one area of the business is more than it can handle. Budgetary control i s often implemented through cost centres or profit centres. Profit centres allow centralised responsible for revenue, expenses and profit. Whereas a cost centre enables responsibility for mainly cost (expenses) (Welsch, Hilton and gordan, 1988 p.597).These again support goal congruence as the business as a whole is able to see how each specific sections of the organisation is financially performing and whether or not they are percentage to achieve the companys aspirations. Motivation and evaluation are features of budgets that come into effect once the budgets are active. Motivation in budgeting can make or break how goal congruent managers are as motivation in budgeting is an extremely tricky procedure. It has been proven that budgetary targets can indeed improve provide motivation. However too soft a target will make it too easy for cater to achieve and therefore staff performance may fall, whereas setting targets that are deemed unachievable are also likely to decrease perfor mance. Geert (1968) reached the conclusion that provided the budget does not exceed the highest target acceptable to an soul the results will increase in line with increasing difficulty. A budget allows organisation to set targets and goals that are consequently compared with actual performance and evaluated. When using budgets (that have been used for motivational purposes) for evaluation, managers need to be careful not to look on small deviations to harshly. A motivational budget is harder to achieve as it is there to improve performance and efficiency in the organisation (Drury, 2004, p.595).Managers should remember that the budget is financially based and evaluating areas such as innovation, corporate social responsibility, staff moral and customer satisfaction are also important to the organisation when evaluating good performance. In the context of dynamic demand analysis, habit formation is defined to be myopic when in each period the individual takes into account his con sumption history but does not have a go at it the impact of his present consumption decisions on his future tastes, (Pashardes 1986).Myopic behaviour is where individuals, organisations or managers focus solely on the short term. In an accounting context this can be extremely detrimental to an organisations long term goals, as managers are more focused on achieving their short term budgetary plans than looking at the companys overall targets. A myopic mind can fetch many problems to an organisations none financial goals. If managers are too focused on achieving there budgetary targets it can stifle the creativity and risk taking culture of the organisation (CIMA, ICAEW, 2004).This intern can have dramatic long term effects on an organisations creativity and entrepreneurial ability, as it is critical for them to move forward and develop as an organisation. A prime example of this can be seen with the demise of Woolworths, history might have been different had woolworths not clung t o its time-served pic and mix business model (Boje, Burnes and Hassard, 2012, p.332). In the retail industry it should be critical for managers to remain focused on tutelage their store modern. It is proven that modernised stores can set higher prices, leading to larger profits, delinquent to a higher net value added (Hemashree, 2008). Clearly Woolworth lack of enthusiasm towards modernising their stores and being too focused on cutting costs lead to a negative operating environment, hindering their chance of survival. A myopic approach to budgetary goals leads to a concentration on cost reduction and not value instauration for managers. For any retailer like Woolworths, managers know that staff take up a huge essence of the companies costs. In the short term it sounds increasingly tempting for managers to enforce staff redundancies to help achieve those targets set by superiors (Berry, Broadbent, Otley, 2005).The actions of cost cutting by retail managers including Woolworths, for example reducing staff during seasonal change (e.g. after Christmas), would cause long term costs to the organisation. Instead of paying high costs due to seasonal staff redundancies and staff training, organisations could reduce staff hours during low points in trading then increase staff hours in line with increasing sales. As well as hindering the organisations ability to work out of bare-ass ideas, the budgetary process can also have an effect on future information that is already in the pipeline. New projects are often put on hold by organisations which become more worried about meeting financial targets, than trying to expand the company and launch into pertly markets or create new products. IBMs budgetary process became so long during the 1970s that it took 18 months to complete their annual planning cycle (Hope, Fraser, 2003, p.7). IBMs management were affected by another budgetary related issue becoming excessively inward focused to the point where they were unawar e of competitors behaviour.Due to their high planning cost this lead them to be unable to, and lacking the agility and ability, to counteract (CIMA, ICAEW, 2004). Whilst competitors like Apple were becoming innovated and pushing through their new ideas involving personal computers, IBM were too busy focused on how they, as market leaders, were going to launch the next big thing. IBM misread the personal computer revolution and was unable to react to lower cost advanced computers created by competitors (Hope, Fraser, 2003). Keeping an eye on the potential risks and changes in the operating environment is essential as one delegate noted, budgeting may provide you with a map but if you drive with your eyes closed, you will crash anyway, (CIMA, ICAEW, 2004). There are many methods or remedies that IBM and Woolworths could off used to prevent the budgetary problems associated with myopic behaviour. Beyond-budgeting is a modernised version of the conventional budgeting process that all ows bottom up empowerment. This seems to be the best way for organisations to adjust to the fast changing earth of the information age (Hope and Fraser, 2003). IBM were affected by being inward focused and unaware of competitors actions.If IBM had been aware of the new beyond-budgeting process they would have been setting their goals in relation to beating their competitors and not the budget (principle 7) (de Waal, 2005). This would of kept them market focused and enabled them to react faster to their competitors actions instead of misreading the market. Driver based planning and budgeting would of, again benefited IBM by helping to shorten their annual budgetary process. Incorporating operational drivers would have meant IBM could reforecast on request and would have been fast enough to adapt to uncertain trading conditions (Barrett, 2005). This process as well as enforcing beyond-budgeting principles could off weakened the planning process involving three thousand people that IBM had in place.Woolworth main problem, like many organisations woefulness from managerial myopic behaviour, was a lack of innovation. They became too focused with cost cutting practices, trying to achieving budgetary goals. Everybody has a sandpit to play in. my sandpit financially is my control plan, If I stay within it, Im free to play (Marginson, Ogden, 2005). Keeping innovated and flexible is critical to achieve the organisations long term goals as well as meet short term budgetary targets. In conclusion, traditional budgets are seen as being incapable of meeting the demands of the competitive environment and are criticized for impeding efficient resource assignation and encouraging dysfunctional behaviour such as myopic decisions (deWaal, Hermskens-Janssen, Van de Ven, 2011). I have demonstated how individual beyond budgeting principles can add to traditional budgeting to support organisations, using examples of IBM and Woolworths to demonstrate.De Waal (2005) states that r esearch shows the more beyond-budgeting principles an organisation implements, the better it performs. A combination of budgeting and beyond-budgeting principles allows managers to balance the inherent rigidity of their budgets with the more organic processes of innovation. (Marginson, Ogden, 2005). Using the key principles of beyond budgeting enables managers to focus on achieving long term goals, in line with the organisations overall objectives, as well as helping to speed up and modernise the traditional budgetary process. It is however important to remember that the features of a traditional budget are extremely important to most organisations. Budgeting provides an overall theoretical account of control without which it would be impossible to manage, (CIMA, ICAEW, 2004).ReferencesAtrill, P., Mclaney, E., 2011. Accouting and Finance for non specialists. 7th ed. Essex Pearson Education Limited. Barrett, R., 2005. Budgeting and Reforcasting, Financial Management. Berry, A. J., B roadbent, J., Otley, D., 2005. Management Control. 2nd ed. Hampshire Palgrave Macmillan. 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