Helping the Less Fortunate Essay

On the off chance that I were a leader of an association, that made a huge number of dollars every year; I would make an association inside my association that takes into account the less blessed. My association would assist with evacuating individuals off of the boulevards and give them a spot to live, taking care of the destitute in soup kitchens while passing out apparel, and furthermore subsidizing the instruction of the individuals who can't manage the cost of it. I accept that removing arbitrary individuals from the boulevards and giving them a spot to live is significant. As leader of a million dollar a year business, I would give the destitute a spot to live. For instance, I would send individuals out into the lanes to scan for irregular vagrants. I would pay for inns for a solitary individual for a month and two for families in light of the fact that there are considerably more individuals to accommodate. I won't simply give individuals a spot to remain; I would likewise secure positions for them. The occupations might be low paying, however it will assist the destitute with getting off of the avenues. This may not support everybody, except it will remove numerous from the avenues. Opening a soup kitchen will expand my association with the â€Å"little people†. I imagine that having genuine previous destitute individuals serve the poor is the thing that will separate my association from others. I would do this since I realize that the servers will interface with the poor on an individual and passionate level. This will guarantee that the servers are enthusiastic about what they are doing. As leader of the association, I would likewise actually serve the destitute food while connecting with them to cause them to feel good. I would guarantee that they have confidence that one day things will show signs of improvement. Additionally, I would gather garments and provide for the destitute while taking care of them. This will give them food on their stomach and garments on their back. The garments may not be in the best condition, however something is in every case superior to nothing. My association would likewise pressure the significance of training. I accep t that instruction is everything. I would guarantee that everybody that enters my program have an exceptionally blessed future. I would go into secondary schools and find that are underneath the destitution line. I won't pressure the GPA of a person. The individual may have needed to leave school for a while to help accommodate their family. In spite of the fact that finding these people might be troublesome, I am certain the procedure will run easily with the assistance of the school staff. I would concentrate on understudies that have the drive to need to head off to college. I might be subsidizing the training, however I will require the student’s full collaboration. The individual’s should give records demonstrating that the person in question is has little salary, or accepting no pay by any stretch of the imagination. My organ will give financing to everything that an individual needs to go to school. This will incorporate educational cost, books, dinner plans, lodging and whatever else the youngster requirements for school. These techniques will be taken to guarantee that the understudies have no concerns while seeking after an instruction. It is critical to offer back to the â€Å"little people†. Giving, cover, occupations, food, garments and instruction; will diminish neediness. This may not profit the lion's share, yet it will at any rate assist some with peopling out. Each vagrant that gets help tallies. A million dollar a year association would evacuate numerous individuals in any event a stage away from the destitution line.

Caring for the elderly L3 unit safeguarding of vulnerble adults free essay sample

Protecting of helpless grown-ups (S0VA) There are various sorts of misuse and they can impact individuals in various manners. There are numerous grown-ups that are increasingly powerless against misuse. Here are a couple of instances of this: * People who experience the ill effects of dementia as they are more averse to recollect what has befallen them. * People who have a psychological instability or endure with learning inabilities as they may not comprehend what is befalling them. ( They may think it’s an ordinary activity), Therefore may not tell anybody it has occurred however could likewise do likewise to another person as they might suspect it’s the proper activity. Individuals with a physical handicap depend on individuals to assist them with all the fixings, they perhaps unfit to move which implies any physical maltreatment they wouldn’t have the option to move away from. Physical maltreatment Physical maltreatment is the point at which somebody delivers agony or mischief to a people body. the older and debilitated are more in danger of this as they may not comprehend what is happing or have the option to guard themselves. physical maltreatment can be caused from multiple points of view, for example, * Biting * Hitting * Punching * Restraint * Slapping * Pushing * Misuse of Medicines * Inappropriate approvals These are the most well-known methods of physical maltreatment . the fundamental indications of misuse are: * gashes * separations * wounding * cracks * fingerprints If you are thinking about a help client and you notice checks, cuts or wounds in dubious spots you ought to ask the administration client how these imprints come to fruition? On the off chance that the administration client is uncertain observe this, utilization a piece of paper to draw a figure of an individual and imprint the regions of which you have establishes any dubious imprints, Then report this to your administrator all imprints even minor ones ought to be accounted for consistently as even the littlest wound might be separated of misuse or took care of improperly . On the off chance that you go to think about an assistance client and they are not predictable with how they endured a physical issue this might be on the grounds that they have been manhandled. For instance: You are on a morning visit to ms Wilson whom you visit each morning. on this specific morning ms Wilson has an enormous wound to the external thigh. you ask ms Wilson how she got this wound? she reply’s I dropped up you observe this and report it to your director with the clarification of how it happened.â the next morning you see ms Wilson and ask her how she got the wound on her thigh she reply’s I lost parity and fell into the table this story is conflicting subsequently perhaps an instance of misuse. You should tell your chief, police or social administrations on the off chance that you figure this might be brought about by misuse. Disregard Neglect is the point at which your accepting lacking consideration, for example, * deficient food and beverages * overlo oking physical needs * disregarding toiletry needs * warmth * cleanliness Neglect can occur from numerous points of view. The administration client might be denied of food and drink causing ailing health and got dried out this can make the administration client extremely sick and disorientated. Disregard can be that the administration client is kept in ruined garments/bedding not washed normally. any indications of this ought to be accounted for to the chief or social administrations. there are indications of disregard that ought to be paid special mind to, for example, the administration client may appear: * critical weight reduction over a little timeframe * ailing health * drying out *depression *hypothermia *pressure bruises *inadequate apparel or bedding * no reaction to drug * absence of clinical consideration Neglect can likewise be concealed, for example, medicine, prescription might be messed with, The administration client might be given pretty much of which has been prescribed.â causing languor and distress. Sexual maltreatment Sexual maltreatment is one of the most noticeably terrible types of maltreatment for anybody at any age. sexual maltreatment is the place somebody has preformed sexual acts or assault when assent has not been given. There are numerous thi ngs signs or manifestations associated with this sort of misuse, these are: * torment around the private territories * tingling or diseases (STIS) * checks around the crotch territory and conceivably around the throat * trouble standing or strolling * withdrawal * needing to be separated from everyone else * change in character * torn or tore attire On the off chance that you go over any of these signs or manifestations you should answer to your chief, police or social administrations. psychological mistreatment Emotional maltreatment should be possible from numerous points of view the primary ways are the point at which somebody: * rejects or won't recognize a people nearness, worth or worth. * intentionally mortifying or offending * causing them to feel useless This can make them pulled back or endure with misery, nervousness and no self-assurance. In the event that any of these happen, at that point report to your director or gp. intuitional misuse This is an internal maltreatment, for example, sorrow or can have the impacts of a breakdown. The administration client feels they are pointless, cant do anything right. They may feel like they are a weight so deny mediation. This causes them to feel discouraged, pulled back and un-needing to speak with anybody. they can become unreliable or apprehensive they likewise may appear to be grieved. Privacy might be broken in any of these cases. On the off chance that you feel people are in danger you should answer to your line supervisor, regardless of whether there is no significant proof yet enough for you to feel they might be misuse occurring as misuse can be covered up and might not have any undeniable signs. 2) should classification be broken in any of these cases? Linda has been shoplifting however wouldn't like to tell anybody for this situation classification shouldn't be broken as Linda isn't at damage or danger of herself or others. b) martin has wounding on his brow, he can clarify what has occurred and his story is predictable with his family’s variants of occasions secrecy shouldn't be broken right now as his wounding is in a spot where he could without much of a stretch hurt himself by falling yet I would see to ensure wounds didn’t show up additionally referencing this to line supervisor so they know about his physical issue. Donna gripes that one of the male carers continues coming into her room around evening time classification can be broken for this situation as there is hazard for donnas security. d) Stephen says he doesn't have the cash to purchase cigarettes any longer, he thinks somebody is taking his cash privacy shouldn't be broken for this situation right now as Stephen isn't in danger however the circumstance needs to be researched. e) on a home visit Megan has round consumes that could be cigarette consumes, you notice she appears to be frightened of a portion of her family members privacy can be broken as Megan has recognizable wounds and is bothered. We had a woman occupant move into our home who has had a leg excised because of diabetes. we set up a room down the stairs for her so she can participate with exercises and make it wheelchair well disposed for her to keep up however much of her autonomy as could be expected. she was additionally a smoker, it is unlawful to smoke inside so a carer smoker or non-smoker would take her outside for her cigarette. being a diabetic she was on a limited eating routine which was kept up and when others were offered cakes or desserts ect it was ensured that there was without sugar choices accessible to her.just in light of the fact that she can't walk doesn't mean she ought to be prohibited from participate with exercises and on the grounds that she is diabetic doesn't mean she cannot have desserts or cakes. 4) All enactment is there to shield a wide range of individuals from all foundation constantly. for example the handicap segregation act 2005 was brought into place so any individual with any type of inability was given indistinguishable rights from any completely sound person.â offices ect needed to make there structures wheelchair inviting and reasonable for a crippled people needs similarly as with W. C needs. thesexual separation act 1975 was acquired with the goal that ladies and men were both treated similarly and both reserved the privileges to do a similar openings for work as one another in all activity viewpoints, this importance a ladies has indistinguishable rights from a man whether it was mechanics, butchers, handymen ect which consistently used to be a keeps an eye on occupation and men can be midwifery’s and medical caretakers ect.

NYC Apartment Hunting Tips COLUMBIA UNIVERSITY - SIPA Admissions Blog

NYC Apartment Hunting Tips COLUMBIA UNIVERSITY - SIPA Admissions Blog We like to plan early when we can, and this time it turns out that our scheduled Off-Campus Housing webinar was planned directly during a World Cup match. Actually, the webinar was right in the middle of Croatia vs England. We understand. This ones on us. But to our incoming students, dont worry â€" the webinar was recorded, and we’ll send an email out once it’s up on the Welcome Portal. View this post on Instagram SIPA: Where the World Connects (over the World Cup). Who are you rooting for tomorrow? ?????????????????? #sipalife #sipasummer #columbiasipa #worldcup2018 A post shared by Columbia | SIPA (@columbia.sipa) on Jul 10, 2018 at 1:21pm PDT Because apartment hunting in New York City is its own unique adventure, here are three insider tips for off-campus housing: If you find an apartment you like, be prepared to commit to it that day. Apartment-hunting is extremely competitive in the summer, so be ready to commit the day of. We know our students like to prepare early, but it’s almost impossible to secure an apartment until about 4-6 weeks before your actual move-in date. Never pay cash to secure an apartment. So you’re ready, you’ve got your documents, you’re ready to put down the deposit. Make sure you leave a paper trail! Most reputable brokers and landlords accept a certified check, and in rarer cases a credit card. Just make sure they issue you a receipt. Connecting with possible Columbia roommates. There are many, many resources for Columbia students and NYC folks in general looking for housing and roommates. A 5-year Columbia student lists a couple of Facebook groups to check out in this post, while a Texas transplant  lists some more resources here. And dont forget, Columbia also has its Off-Campus Housing Assistance (OCHA) website here. A reminder to those who want to learn more about policy school (and are ready for that NYC apartment hunt) we’ll be at Summerfest NYC and Summerfest D.C. on July 18th and 19th. These are free mini-graduate school fairs held with four other top policy schools. Come by, say hello, and get all the info you might need from our alumni and admissions staff.

The History of Bill Gates - 2211 Words

Marinda Hall Business Communications Dr. Joseph Jang Rise of an Empire- Bill Gates Introduction William Henry Bill Gates III is an American business philanthropist, author, and is chairman of Microsoft, the software company he founded with Paul Allen. He is consistently ranked among the worlds wealthiest people and was the wealthiest overall from 1995 to 2009, excluding 2008, when he was ranked third. During his career at Microsoft, Gates held the positions of CEO and chief software architect, and remains the largest individual shareholder, with more than 8 percent of the common stock. He has also authored and co-authored several books. Gates is one of the best-known entrepreneurs of the personal computer revolution. Although he†¦show more content†¦Philanthropy The Bill amp; Melinda Gates Foundation (Bamp;MGF or the Gates Foundation) is the largest transparently operated private foundation in the world, founded by Bill and Melinda Gates. The foundation is driven by the interests and passions of the Gates family. The primary aims of the foundation are, globally, to enhance healthcare and reduce extreme poverty, and in America, to expand educational opportunities and access to information technology. The foundation, based in Seattle, Washington is controlled by three trustees: Bill Gates, Melinda Gates, and Warren Buffet. As of December 31, 2009 the foundation has had an endowment of $33.5 billion. In 2007, the founders were named as the second most generous philanthropists in America. The Gates Foundation gives away approximately $1 billion annually. Its overarching philanthropic goals are to promote education and health for the worlds underprivileged. The Gates Foundation funds a variety of health initiatives in the developing world, such a s the search for vaccines for AIDS and malaria. Its educational initiatives include a minority scholarship program and a campaign to provide computers to needy public libraries across the United States and Canada. The foundation has three main program areas, each with a specific focus. * Global Health Program The Global Health program work in infectious diseases focuses on developing ways toShow MoreRelatedBill Gates s Speech And History Essay1097 Words   |  5 Pages1.1. Bill gates biography and history Bill Gates came from vital and spirited family projects. William Gates II is the father of Bill Gates who is a Seattle attorney. William Gates II is the father of Bill Gates, a lawyer in Seattle. Gates Mary is the mother of Bill Gates, how can a teacher at the University of Washington regent and head of the international road. At the age of thirteen, and Bill Gates, who began to show an interest in the field of computer programming. 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The Chicano Movement A Unique, Dramatic, And...

In the 1960’s the Chicano community undertook a unique, dramatic, and multifaceted social struggle of affirmation. This historic phase became more and more varied and complex then previous struggles (Maciel, 2010). Mexican Americans took movement, defined and took pride in their own identity, asserted their civil rights, worked toward self-determination by improving their financial, social, and political circumstances. â€Å"Similar to other movements of this period promoting civil rights, the Chicano movement made society aware of the injustices suffered by Mexican Americans in the United States and spurred social change†(Ramirez, 2011). â€Å"The Chicano movement, also known by Chicanos as El Movimiento, was a cultural and political movement that raised awareness of the history of Mexicans and/or Chicanos in North America. The origin of the term â€Å"Chicano† is not known, and its definition varies, yet it has been proudly reclaimed by Americans of Mexican ancestry to emphasize their descent from colonial projects. The movement has been analyzed in three parts: the struggle for restoration of land grants, the appeal for Mexican American farmworkers’ rights, and the dema nd for equal access to empowerment via education and politics†(Ramirez, 2011). A group of Mexican Americans attempted to reclaim federal land during the 1960’s in the United States. Mexican Americans based their actions on the Treaty of Guadalupe Hidalgo. Which was signed in 1843 by the United States and Mexico to end the

Good Manger Free Essays

string(115) " Iris asks Walter to drive her past her old home – the one she shared with Richard as a newly married woman\." Chapter 1 Summary Laura Chase is killed instantly in a car accident. Laura’s sister must go to the morgue to identify the body, and readers are given an idea of the woman Laura’s sister is. She is careful, deliberate, and knows that she must dress appropriately in case newspaper reporters are nearby. We will write a custom essay sample on Good Manger or any similar topic only for you Order Now She must do anything fitting her position as the wife of Mr. Richard E. Griffen. Especially since the car in which Laura Chase died belonged to Mrs. Richard E. Griffen. Laura’s sister decides to wear black, of course, and she must also wear gloves, a veil, and should bring a handkerchief. When Laura’s sister opens a drawer in her dressing room, she comes across a stack of school examination notebooks that have been bound in kitchen string. When she lifts the notebooks out, the shock of Laura’s death hits her. Chapter 2 Summary Sub-Novel There are two main characters in the sub-novel: the man and woman. Clandestine meetings occur between them and the relationship is in its infancy. The woman is described as â€Å"nervous. She is married but he is single. Details are dropped into the narrative like toppings on an ice cream sundae – the color of the woman’s dress, the kind of tree that sits outside her bedroom window – and these things will be clues to the identities of the man and woman later on. Additionally, news clips, interspersed between vignettes, keep readers on a linear time path with the main novel. Also in this chapter are stories within stories. The woman and man meet several times and in varied places: over lunch, in a park, at night under a bridge. Chapter 3 Summary Main Novel It is June, 1998 and Iris Chase Griffen is about to present the Laura Chase Creative Writing Award to a graduating senior at Port Ticonderoga High School. Readers get to know Iris a bit better throughout the narrative. The death of her sister Laura, which she describes as being as close to a suicide as the word damn is to swearing, is an old wound that still bleeds. Her representation of the Chase family in the presentation of this monetary award is very difficult for her. Iris reminisces about her sister’s life, how the story in the sub-novel created a town furor worthy of book banning, and how Iris has withstood the worst of this upset for the past 50 years. Yet, Laura is also seen as a genius taken in the prime of her life – a genius that Iris wears like a hair shirt. Chapter 4 Summary Sub-Novel The man and woman continue to meet in secret. At a cafe, she is uncomfortable because of the part of town in which it is located, and he is uncomfortable with the â€Å"fancy† way she is dressed. Their togetherness, for him, is about sex; their togetherness, for her, is about what is missing in her marriage: love and respect. The two of them leave the cafe and go to a room he is borrowing from a friend. It is threadbare, worn, and shabby. The woman is again uncomfortable in this environment but is so needy for what the man can give her that she stays. They make-love and he continues telling her the science-fiction tale about the residents of Sakiel-Norn. In another instance, at another time, the man and woman meet in a friend’s apartment where they again make love, and again, he continues telling the story. Chapter 5 Summary Main Novel This chapter volleys between present-day and the mid-1920s through the late 1930s in the history of the Chase family. Readers are permitted the chance to know Iris as an old woman and also get to know how Iris came to be that old woman. It is 1925 and Liliana Chase has died after the premature birth of her third child. Iris is saddled with caring for Laura and knows that it is going to be a full-time job. Even though Reenie acts in a motherly fashion toward both girls, it is Iris who tends to Laura’s everyday needs. They must be each other’s best friend, because they are not permitted to go off the grounds of Avilion alone. It is during this time that Iris tries to figure out why her mother died as well as how to explain to Laura what happened to the â€Å"unfinished† baby t Chapter 6 Summary Sub-Novel The man and woman continue to meet in a variety of borrowed places: a dingy room, an opulent apartment and a janitor’s storeroom in the basement of a building. The woman is clearly out of her element and comments so to herself while she goes to meet the man. She feels out of place in body and spirit: her clothes are too fancy, her walk is too refined and her attitude is too uptown for the downtown surroundings. However, she clearly loves this man, or certainly loves the image of him. He tries to appear nonchalant, but even he grows restless when he thinks she is not coming to meet him. Theirs is a relationship that starts out purely physical but melds into one of need. In addition, as the book continues, readers are left to wonder who this woman is: Laura or Iris? Chapter 7 Summary Main Novel More of Iris’s mystery begins to unravel with the opening of Chapter 7. She possesses a steamer trunk – one from her 1935 honeymoon trip to Europe with Richard Griffen – full of handwritten text and a couple of first edition books. It is hinted that Laura wrote these, but the question does arise: did Iris actually write stories, including the sub-novel? Many have written to Iris in hopes of interviewing her about her dead sister but she has steadfastly refused. She keeps the existence and contents of the steamer trunk a secret from the world. On a trip into Toronto to see her lawyer, Iris asks Walter to drive her past her old home – the one she shared with Richard as a newly married woman. You read "Good Manger" in category "Essay examples" It is still there, and now has tendrils of ivy fingering up the brickwork. Chapter 8 Summary Sub-Novel The man and woman continue meeting and telling each other stories. They debate over the ending of the story of the blind assassin and the tongueless girl. The woman wants a happy ending, where the two will live out their years together; the man would like to see everyone, including the lovers, annihilated. The storytelling between the man and woman is intellectual foreplay. At another rendezvous, the man tells a nicer story, at the urging of the woman. It is about the Lizard Men of Xenor and their coupling with women of Earth to create a super race. The woman tells the man that she is going away on the maiden voyage cruise of the Queen Mary. It is becoming clearer that the woman is Iris Griffen. Chapter 9 Summary Main Novel The elderly Iris is losing the battle all older people fight: to maintain independence at home. Iris’s mind is still sharp but her body is letting her down. She cannot even do her own laundry in the basement without fearing she will fall and be hurt. Elderly Iris is also fighting off the ministrations of Myra who dotes on her as though she inherited her from her mother, Reenie. Myra means well but smothers Iris all the same. Her latest idea is to hire someone to clean Iris’s house and do laundry for her. However, Iris does not want a stranger touching her underwear. It is the spring of 1936; the Civil War had begun in Spain, King Edward had abdicated the throne for the Duchess of Windsor, and Laura had headed off to school. T Chapter 10 Summary Sub-Novel The woman misses the man desperately and looks high and low for some sign of him; something to tell her that he is safe. She finds their story, The Lizard Men of Xenor, in a newsstand at a train station. She secretly sneaks it home and cherishes it as though he were reaching his hand out to her and her alone. Waiting for him to return from Spain seems interminable and, to pass the time, she imagines him imagining her. In her mind’s eye, she sees him on trains, in stations and in diners. Her salvation is that he is on his way home to her, only her, and that he will soon emerge through the mist of a departing train to save her from her own life. Chapter 11 Summary Main Novel As the story progresses, readers are treated to little hints, tiny secrets here and there. Iris likes to visit the middle stall in the washroom of a local doughnut shop. That is where the best graffiti is written (including some about Laura) — and where she would like to add some of her own. She checks into that stall regularly to see what has been written there, as one would get a weekly update to a news item. Laura was sent to a different school — same temperament, different uniform — and plans were laid by Winifred for Laura’s debut the following year when she turned eighteen. Laura grudgingly attended school but hated it. Once Laura started to be a bigger burden than Winifred wanted Richard to bear, it was decided that Laura should be married. Chapter 12 Summary Sub-Novel The man returns from the war in Spain and is greeted at the train station by the woman. Because he has not yet rented a room, they go to a seedy hotel to be alone together after such a long time apart. The room in the hotel is the worst place they have ever been together. It smells bad, the furniture is tacky and ripped and there is no fresh air. She tells him that she found The Lizard Men of Xenor and waited, impatiently, for the next episode so that she knew he was all right. She had worried about him dying in the war, and he tells her that nearly happened. Chapter 13 Summary Main Novel, the 1930s Just before World War II, Iris’ marriage to Richard was getting worse. She had suffered two miscarriages and learned that Richard had enjoyed his share of mistresses. She assumed these dalliances were with his secretaries who were always very young and very pretty. They kept up marital appearances by going to parties and gatherings and Iris was grateful that Richard was no longer bothering her for marital obligations. Once World War II broke out, Richard and his business were in a bad place. He had been too friendly with the Germans prior to the war and stood to lose a lot of money. Following the end of the war, Iris receives a call from Laura. Back in Toronto, Iris sees Laura at Diana Sweets, one of Iris’s favorite shops. Chapter 14 Summary Main Novel, the late 1940s Iris finds old school exercise books after Laura dies. In the mathematics book, there appears a long column of numbers with words opposite some of them. Iris recognizes the numbers as dates. The first date coincides with Iris’s return from Europe and the last day was just a few months before Laura was sent to Bella Vista. Iris concludes that these are the dates Richard raped Laura. Iris was grateful that Laura had never seen Aimee because she would have known right away that Aimee was Alex Thomas’s daughter and not Richard’s. Iris keeps all of Laura’s notebooks, bound together with string, plus other manuscript pages in the steamer trunk once used in her wedding trousseau. After Laura’s funeral, Iris leaves Richard. She sends the steamer trunk out to Port Ticonderoga and then takes Aimee away while Richard is gone on business. Chapter 15 Summary Sub-Novel Iris is seen cherishing the photo of her and Alex Thomas at the Button Factory picnic that hot, humid Labor Day in the mid-1930s. The picture was of happiness, but the ensuing story was not. Just before her death, Iris has one last daydream. It is of reuniting with Sabrina, one in which Sabrina does not blame her for her fate. Sabrina calls Iris, comes to her house and sits with her. On May 29, 1999, Iris Chase Griffen dies at the age of 83. Shortly thereafter, Sabrina returns from traveling abroad to see to her grandmother’s affairs How to cite Good Manger, Essay examples

Darden Restaurant free essay sample

State any business problem that the enterprise needs to resolve. I think that since the Darden company is outsource both the cutting of salmon to the proper portion size and the cracking/ peeling of shrimp more cost- effectively offshore than in U. S. distribution centers or individual restaurants. It appears to me they might have some economical issue. (Heizer, Render, 2011) Briefly summarize relevant background information from the case. Darden Restaurants, owner of popular brands such as Olive Garden and Red Lobster, serves more than 300 million meals annually in over 1,700 restaurants across the U.S. and Canada. To achieve competitive advantage via its supply chain, Darden must achieve excellence at each step. With purchases from 35 countries, and seafood products with a shelf life as short as 4 days, this is a complex and challenging task. Those 300 million meals annually mean 40. Darden personnel from supply chain and development, quality assurance, and environmental relations contribute to developing, evaluating, and checking suppliers. We will write a custom essay sample on Darden Restaurant or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page Darden also has seven native- speaking representatives living on other continents to provide continuing support and evaluation of suppliers.All suppliers must abide by Darden’s food standards, which typically exceed FDA and other industry standards. Darden has found that it can outsource both the cutting of salmon to the proper portion size and the cracking/ peeling of shrimp more cost- effectively offshore than in U. S. distribution centers or individual restaurants. (Heizer, Render, 2011) Describe how the enterprise dealt with its issues, if relevant. Comment on the appropriateness of these actions based on your reading and understanding of the chapter content. You can cut down on the cost of labor.Productivity of overseas employees 7. Differences in work procedure and culture Examine how other firms or industries develop international supply chains as compared to Darden. Unlike Dell or an automobile manufacturer that needs to adopt a response strategy to meet changing customer requirements, I believe that the key to Dardens success is its differentiation strategy through the provision of fresh quality food. Having several supply chain strategies (its solution) for such perishable (low shelf life) products with seasonality across the globe is crucial for Dardens success.The example of partnership between TAL Apparel Ltd. and JCPenny (provided in Chapter 11) is one of the best I have come across. It’s startling to know that TAL in Hong Kong places orders for its factory in Taiwan based on JCPenny’s store purchases. This is possible only if there is trust between partners. Why does Darden outsource harvesting and preparation of much of its seafood? In the fishing business, one has to be the native of the country where the product is fished in order to secure a license.With the law of the sea, the 200 mile limit for fishing that has been applied, only flagged vessels from the country of sovereignty has the right to fish those waters (Video Reference: Outsourcing Offshore at Darden). Both from the complexity of accomplishing the task as well as the legal barriers, it makes sense for Darden to work in partnership with the companies that are natives to the individual countries where the sea-food is harvested and prepared/cleaned. Reference Operations Management, Tenth Edition by Jay Heizer; Barry Render

Life cycle analysis

Relevance of conducting a life cycle analysis from a business prospective Environmental awareness is on the rise, and industries and businesses are evaluating ways through which their activities impinge on the environment. In response to this awareness, businesses have provided green products and are using greener processes as well as environmental management tools in their production of goods and services. An example of such a tool is life cycle analysis, also referred to as life cycle assessment.Advertising We will write a custom essay sample on Life cycle analysis specifically for you for only $16.05 $11/page Learn More Conducting a life cycle analysis is one of the most important processes done today for the successful implementation of environmental sustainability. One of the uses of this process is identifying and categorizing decisive areas whereby the environmental performance of a product can be made better. Businesses will prefer life cycle ana lysis because of its unique characteristics unlike other environmental sustainability systems; for example, it covers all the environmental releases and processes beginning with raw material extraction as well as energy production used in the creation of products, in addition to the use of the products and their final disposal. It is therefore relevant when deciding between two alternatives, as it can help decision-makers make comparisons on the major impacts caused by goods, services or processes (Seliger, Khraisheh, Jawahir, 2011). As a cradle to grave process, life cycle analysis evaluates every stage of the life of a product. The process is also relevant for businesses because it makes it possible to estimate the cumulative environmental effects that result from all the stages involved in the product’s life cycle. These effects may not be included in other methods of analysis, for example effects of raw material extraction or effects son product disposal. This way, the a nalysis process enables businesses to have a comprehensive view of the various environmental aspects of the product as well as a more accurate image of the real environmental trade-offs involved (Cohen, 2010). The cradle to grave life cycle of a newspaper Raw material extraction and processing Newspapers, just like other types of papers, are made of connected fibers. These fibers are obtained from a variety of sources including plants, trees, or even cloth rags. For newspapers, sawmills provide the fiber. Strong paper is usually made from coniferous trees because the fibers found in the pulp of these trees make strong paper.Advertising Looking for essay on environmental studies? Let's see if we can help you! Get your first paper with 15% OFF Learn More The trees are referred to as softwood trees. The increasing demand for paper has however led to the use of almost every species of trees to extract logs. These trees undergo the logging process, which can be achieved usi ng sawmills (Ranchhod Marandi, 2012). Manufacturing The first step in manufacturing is making pulp. Various processes are used to convert logs to wood pulp. The mechanical process is a commonly used process; here, logs are crushed in big drums to remove bark. Subsequently, they are taken to grinders, that press them hard between big revolving slabs. The filtering process then follows. The chemical process can also be used to make pulp; here, wood chips are cooked from de-barked logs in a chemical solution found in digesters. At the digesters, the chips are boiled at a high-pressure solution of sodium sulfide and sodium hydroxide. It is at this stage that bleach or colorings are added. From this process, the pulp is taken to the paper plant (Ranchhod Marandi, 2012). The process of converting the pulp to paper begins at the beating process; here, the pulp is squeezed with machine beaters. Several filler materials are also added at this process, such as chalks, chemicals, clays or ev en titanium oxide. The final process involves taking the pulp to big automated machines that have moving conveyer belts. Here, water is drained off and the pulp is then taken to the press section, and over steam-heated cylinders for further drying. This paper is then wound on big reels and further processed using metal rollers c calendars that give it the desired finish (Ranchhod Marandi, 2012). Purchase, use, and disposal The newspaper printing process is responsible for the purchase and use of papers from the paper mill, for use by the printing press of newspapers. During newspaper printing, a lot of energy and raw materials are consumed, for example inks and printing plates. The printing press purchases paper from the paper mill. The disposal of newspaper is done through several ways. One is recycling, whereby the newspapers are taken back to the paper mill and, using chemical processes, are transformed anew. Land filling can also be used to dispose of the newspapers (Hesselbach Herrmann, 2011).Advertising We will write a custom essay sample on Life cycle analysis specifically for you for only $16.05 $11/page Learn More Waste management Waste management in the life cycle analysis of newspapers is done in various phases of the cycle. A thorough analysis of this process reveals that it is during the paper mill stage that the most emissions are produced. It is also in this stage that the most resources are consumed, largely because of its high-energy consumption. The landfilling process is also responsible for high emissions, considering the high methane emissions of the disposal process compared to other stages of the life cycle. Various waste management solutions are developed, and the following conclusions and recommendations can be established. The inclusion of the production stages of the waste management process, this can help in obtaining a realistic picture of the relevance of the individual life cycle phases on the gene ral impacts (Dahlbo et al, 2005). Paper is one of the biggest contributors of solid waste components. It is also a material that originates from a very important natural resource whose maintenance and sustainability is crucial, the forest. It is recommended that during the manufacture process, newspapers can be co-combusted or incinerated. These modern waste management processes have the capability to decrease using de-inked pulp. Otherwise, using virgin fiber-based pulp in the manufacture of newsprint is more effective. During the treatment and waster recovery stage, it is important to remember that landfilling of newspapers in their untreated state is environmentally worse compared to their energy recover (Hesselbach Herrmann, 2011). In its disposal management, the combustion of newspaper using solid recovered fuel, rather than coal can save significant amount of energy. References Cohen, N. (2010). Green Business: an A-Z Guide. New York: SAGE. Dahlbo, H., Koskela, S., Laukka, J. , Myllymaa, T., Jouttijà ¤rvi, T., Melanen, M. Tenhunen, J. (2005) Life cycle inventory analyses for five waste management options for discarded newspaper. Waste Management and Research 23:1-13. Hesselbach, J., Herrmann, C. (2011). Glocalized Solutions for Sustainability in Manufacturing:Proceedings of the 18th CIRP International Conference on Life Cycle Engineering, Technische Università ¤t Braunschweig, Braunschweig, Germany, May 2nd- 4th, 2011. London: Springer.Advertising Looking for essay on environmental studies? Let's see if we can help you! Get your first paper with 15% OFF Learn More Ranchhod, A., Marandi, E. (2012). CIM Coursebook 07/08 Strategic Marketing in Practice. London: Routledge. Seliger, G., Khraisheh, M. M., Jawahir, I. (2011). Advances in Sustainable Manufacturing. New York: Springer. This essay on Life cycle analysis was written and submitted by user Darren I. to help you with your own studies. You are free to use it for research and reference purposes in order to write your own paper; however, you must cite it accordingly. You can donate your paper here.

The Power Of The Spoken Word Essays - English Words, Profanity

The Power Of The Spoken Word Essays - English Words, Profanity The Power Of The Spoken Word Allen Huggins The Power of the Spoken Word Words themselves are innocuous; it is the consensus that gives them true power (Naylor, 344). The consensus governs our society because of the power it holds. The understanding of the spoken word, especially derogatory terms, shapes our world because of the power these vile words hold in balancing or tilting race relations. The American Heritage College Dictionary defines power as political, social, or economic control (1072). White America has social control over the consensus, but in Mommy What Does 'Nigger' Mean? Gloria Naylor shows that African-American minorities can reclaim the power of the consensus and give new, equal meanings to words that have plagued African Americans for ages. Gloria Naylor uses a young boy in her third-grade class as an example of white America's social control over the consensus. In her third-grade class she recalls the young white boy getting a lower score on a math test and her rubbing it in. Upon hearing her mockery, he spit out that word (344). He had learned the word nigger as a mode of humiliation, probably from his parents, showing how white America views the meaning of the word nigger. As our country's majority, white America has the most influence on such hateful terms that drastically tilt the racial balance. Such influence over the consensus exemplifies the statement language is power because of the malicious manner in which the word nigger is used. One small word gave a third-grade boy a sense of power over Naylor that she had never experienced. The impact of such words occurs daily because America regards the derogatory use of the word nigger as a singular definition of the word, ceasing to acknowledge a positive meaning. As an example of a more positive meaning of the word nigger, Naylor introduces her southern, black family and its use of such controversial words. Naylor's family is an example of a minority group retaking the power of the consensus. Instead of using nigger as a term of humiliation, her family uses the word as a term of distinction. Naylor vividly recalls one family member saying, I'm telling you, that nigger pulled in $6,000 of overtime last year referring to a man who had distinguished himself in some situation that brought [her family's] approval for his strength, intelligence, or drive (345). These men and women have reduced such a powerful term in white America to a minute expression of praise in their vocabulary. Naylor explains how the people in [her] grandmother's living room took a word that whites used to signify worthlessness or degradation and rendered it impotent (346). This impotency also illustrates the language is power motif. The family has gained a certain power because they have used a word that has slandered African Americans for years and left it powerless in their views. Degrading words can have a profound impact if they are allowed to infect a person, but the true power comes from a person that can withstand such remarks and render them worthless. Although Naylor is able to show a minority retaking the power of the consensus, the fact remains that racial relations in our society are vastly separated because of the majority's consensus and the power it allows the majority to claim. Naylor states, If the word [nigger] was to totally disappear from the mouths of even the most liberal of white society, no one in that room was nave enough to believe it would disappear from white minds (346). White America needs to realize that harmful words can only hurt our country and detract from its potential. Equality would create endless avenues our country could travel, yet without it, our country will only be able to go so far. Bibliography Costello, Robert B. ed. The American Heritage College Dictionary. New York: Houghton Mifflin Company, 1997. 1072. Naylor, Gloria. Mommy, What Does 'Nigger' Mean? New Worlds of Literature. Eds. Jerome Beaty and J. Paul Hunter. New York: W. W. Norton & Co., 1994. 344-47.

Leadership Essay Example | Topics and Well Written Essays - 1000 words - 27

Leadership - Essay Example I was assigned an office and informed that some of them were later to be absorbed in the organization. Therefore, I had to lecture them and erase any negative perception towards teamwork. The first strategy that I used was to create a communication link between them. I made it mandatory for all members to communicate with each other daily. Secondly, I implemented an open office policy whereby each group member would feel free to air any grievances without the use of intermediaries (Kano 87). I also shared my contacts in order for the members to reach me any time they feel like. Through these interventions, the group started working as a unit within the timeframe of two weeks. Through this experience, I felt like as a complete leader. I believe that being accessible to all members of the team was one aspect that enabled me to do well. This is because in many cases team fall out because of poor conflict solving mechanisms. Therefore, implementing an open office policy gave me an opportunity to arrest the situation before it get out of hand. In addition, the team members felt united because their grievances were being addressed effectively. Therefore, even after completing my task, they remained united and majority of them ended up being part-time subordinates of the organization. However, besides being close to the team members, I could have trained them of on the importance of diversity. This is through informing them that diversity in the team is significant in enabling them to tackle various challenges that keep on emerging in the modern market. I could have trained them that with the increasing levels of globalization resulting from liberalization of markets, efficient flow of information, and integration of e conomies, the level of competition in the market has increased tremendously (Iqbal 77). Therefore, they can use their diverse skills, experiences, and different ways of

IMC PLAN - PURINA PRO PLAN Assignment Example | Topics and Well Written Essays - 500 words

IMC PLAN - PURINA PRO PLAN - Assignment Example Purina Pro Plan had already run few successful campaigns too in the market, and this drive also has a potential to gain probable customers and can increase sales. Purina Pro Plan is a trustworthy brand from the experts’ point of view and has apparently an image of healthy and nutritious pet food over pet keeper’s mind, providing complete range of cat and dog food. The idea to generate this campaign is that people find difficulties in carrying their pet in flight, a campaign of Purina Pro Plan is offering a two-way fare on International travelling with the validity of 45 days. The company will print two series of code; one in descending order and other one in ascending order. Every pack will have a hidden code. For example: any customer has 67899 and other will have 99876. A person has to post their pet’s picture with his pet food pack, using hashtag #mypurinastarpet and code number. When two people can match their inverse series they can claim with picture and code number to the company and then both pet keepers can have a two-way international ticket for their pet with validity of 45 days. Communication and continuous interaction between the company’s personnel and Purina Pro Plan buyer will increase the visibility of a Brand in the market, it will help to retain brand loyalty and Potential buyers will switch to this Brand. The company is going to run its Advertisements via traditional and nontraditional ways, Internet marketing through social media ads, direct marketing and fliers in college and university campuses and bus stops, teaser advertisements on TV and radio. In nontraditional, Picture booth will be placed at bus stops, public places and at veteran hospitals. The company’s personnel will look over sales, before the campaign start and compare with every passing month. Social engine optimization tool will be used on regular basis to check the users’ response. In case of low engagement, more attractive ads and content will

The Impact Of Budgetary Control On Job Performance In An Organisation Accounting Essay

The Impact Of Budgetary Control On Job Performance In An Organisation Accounting Essay The effectiveness of any budgetary system depends not only on the appropriateness of its technical characteristics to the particular organisation and environmental circumstances to which it is applied, but also on the way in which organisational participants make use of information that it promotes. It is a common place that budgetary system is often ignored, sometimes manipulated and even falsified by those whom it is provided to. Rosen and Sneck (1997) Lowe and Shaw (1968), Mintzerg (1995), and Yetton (1967) indicate that dysfunctional behaviour frequently stems from the fact that the budget information provided by the accounting system does not adequately match the complexity of the underlying organisation and economic events, but it is also evident that distortion of information can occur even when the budgetary system itself is technically adequate. Such distortion is a consequence of the divergence of individual goals from those of the organisation and most commonly manifests i tself in attempts to make budgetary reports reflect more favourably on an individuals contribution to the overall organisational performance. Budgetary control is very important in the management of an organisation because it helps in achieving organisational goals. Once the final budget is agreed to, it becomes a plan against which the actual cost, revenue and performance are periodically reviewed and compared with. Budgetary control is exercised by line management for control over cost through continuous appraisal of actual expenditures, using as a guide the planned costs as expressed in the budget. The principle is also applied to the various types of income and to items that affect the balance sheet, such as receivables inventories, cash, fixed assets, etc. Budgetary control is the preparation of targets or budgets for agreed areas of business. An area may be a functional management area e.g. sales, purchases or production it may be an agreed cost centre area, e.g. machinery assembly, planning which may consist of a machine, group of machines or a group of employees. Budgetary control, as such, controls nothing. Management has a control yardstick and when the actual results are compared with the budget figure management should be prompted into action. The information can assist in controlling operations and improving decision making budgetary control of it will control nothing. Budgetary control systems based upon financial measures are widely used in economic organisations. The principal designs for assigning financial responsibility in an organisation can be classified as follows: standard cost centre, revenue centre, discretionary expenses centre, profits centre and investment centre (Vanal, 1973). The order of this classification is from narrowest to broadest in terms of the decision making discretion permitted or required of the manager. Budgets are financial plans and provide a basis for directing and evaluating the performance of individuals or segments of organisations. Through a budget, activities of different parts of an organisation can be coordinated and controlled. A control system typically incorporates measures and techniques which conform to the responsibilities delegated to managers under the organisations structure. As the decision making authority is decentralised and parts of an organisation become more autonomous, managers will be responsible for more financial variables and financial control systems will be more complex in the sense that they will incorporate more variables. Budgets are potential means of influencing behaviour control is the successful exercise of power to influence behaviour available to an organisation. Two other primary means to influence behaviour are interpersonal contact i.e. leadership, and organisational structure i.e. the distribution of authority and work roles. This study focuses specifically on the relationship between formal properties of organisational structures and budgetary control. This is in contrast to other studies of budgeting which examined the relationship between interpersonal variables and budgetary control (Decoster and Fertakis, 1968, Foran and Decoster, 1974, Hopwood, 1974, Swieringa and Moncur, 1972 and 1975). Budgets in the organisation serve multiple roles of planning, evaluation, coordination, communication, and decision making. Participants in budgeting are another important issue because it reflects the degree of consensus, an important aspect of management style. Budgets require management to specify expected sales, cash inflows and outflows, and costs, and they provide a mechanism for effective planning and control in organisation (Flamholtz, 1983). The budget is a standard against which the actual performance can be compared and measured. Budgets are financial blueprints that qualify an organisations plan for a future period. Therefore, for the resources of the organisation to be effectively utilised, and for the objectives of such organisation to be achieved, the executive need to fully understand the importance of budgetary control. Research Questions What impact has budgetary control on job performance? Do budgetary decisions determine the future destiny of the organisation? In which specific ways does planning and control affect the organisation? What is the type of budgetary control used on the application? Do budgets represent an important part of the organisational motivation system? Rational To identify the planning and control system of the organisation. To examine the existing budgetary control system that affects organisation job performance. To outline the areas of budgetary control that requires further studies and problems encountered in carrying out such controls. To find out causes of workers per attitudes and how moral the budgetary system. To offer relevant recommendation that can help gear job performance in an organisation. Methodology The research design to be used in the collection of data would be primary and secondary source. The primary source would include personal experience, observation while the secondary source is the literature survey through the use of scholarly journals and relevant texts. The methods of data collection would be a self administered questionnaire. Limitations The study would be impeded by some inevitable circumstances like labour, transportation, as well as logistical problems in the process of data collection. Another limitation would be that the sample was therefore not strictly random or to convince the respondents to fill the questionnaire without delay. Definition of terms Budgetary control: it emphasizes the control of plans by comparing actual results to identify variances upon which corrective actions can take place. Budget: is a financial qualitative statement prepared and approved before a defined period of time for the purpose of attaining given objectives. Budget: the budget is a plan or target in qualities and/or money value prepared for a future period of time. Performance: is the assessment of individuals potential for future promotion. Organisation: Schein (1983) defines an organisation as the planned coordination of the activities of a number of people for the achievement of some common, explicit purpose or goal, through division of labour and function and through a hierarchy of authority and responsibility. Organisation: Robbins (1990) defines an organisation as a consciously coordinated social entity with a relatively identifiable boundary that functions on a relatively continuous basis to achieve a common goal or set of goals. Significance of study It is the aim of the study to have considerable significance in: exposing the real impact of budgetary control on job performance making significant recommendations to improve the budgetary system of the organisation inducing the leadership of the organisation to set up constructive budgetary programme to alleviate redundancy organisation cannot survive in isolation without individual supporting the effectiveness of the budget. Statement of Hypothesis The researcher formulated three hypotheses for this study. This is to determine whether the result of the research would accept or reject the hypothesis in question. Hypothesis one H0: Budgetary control is not significantly related to total organisational performance H1: Budgetary control is significantly related to total organisational performance. Variables involved are: Budgetary control Total organisational performance Hypothesis two H0: Budgetary control does not significantly and communication among top and lower management. H1: Budgetary control significantly and communication among top and lower management. Variables involved are: Budgetary control Avenue for communication Hypothesis three H0: Budgetary control does not significantly improve proper planning and control of operations in organisations. H1: Budgetary control has significantly improved proper planning and control of operations in organisations. Variables involved are: Budgetary control Improved proper planning and control Scope of study This study pays particular attention to the human aspect of budgeting which is the most complex, dynamic and unpredictable factors in the organisation This study will also learn stakeholders about the use of budgetary control as a means of effective organisational control and to make decisions that will improve the overall job performance of the company. Definition of the problem The coordination of efforts and activities of individuals in an organisation is to achieve the desired aims and objectives of that organisation has long been one of management most important, difficult and controversial problem. Organisations are established to achieve a set of defined goals, when an organisation is set up, the authority which established it also assigned certain budgetary functions. For those functions and objectives to be carried out the organisation has to carry its employees along. The following may pose problems: Which budgetary control system is in place and how effective has this helped the management in making decision? How has budgetary control helped in the application principles of: Planning and control Job performance Will budgetary control furnish a standard to management? for ascertaining the performance of different parts of the organisation? Historical Background of Budgetary Control? and Motivation. Budgetary participants relates to the involvement of managers in the budgetary process and their influence over setting of budgetary targets (Shields and Young 1993) the argument that managers participation in budget setting affects job related outcomes such as performance is premised on two explanations. First, models based on psychological theories suggest that participation is related to performance through identification and ego involvement with the budget goals (Murray 1990). This in turn leads to enhanced motivation and commitment to budget (Vroom, 1964, Brownell and Mclnnes, 1986). Second, from a cognitive perspective, participation is seen to improve the flow of information between superior and subordinates, leading to higher quality decisions (Lock and Schweiger, 1979, Shields and Young, 1993). Similarly, participation may promote better performance through facilitation of learning and knowledge acquisition (Parker and Wall 1998). There is evidence, however, that BP is not a lways beneficial. Previous studies have found that a variety of factors including perceived environment uncertainty (Gul 1991), job difficulty (Mia 1989), organisational structure (Gul, Tsui, Fong and kwok 1995) and budget emphasis in performance evaluation (Brownell 1982) may motivate the relationship between Budget Participation and managerial job related outcomes. For instance, Gul et al. (1995) found budgetary participation to be negatively related to managerial performance in less decentralised, (i.e. more hierarchical) situations. The role organisational culture perceptions, however has attracted only limited research attention. The importance of these perceptions was underlined in a three case analysis undertaken by Flamholtz (1983). Flamholtz (1983:168) concluded that if a firms culture and its core control system are not synchronized, it is not likely that even a well integrated core control system will actually influence behaviour in its intended ways. More specifically, managers in one of Flamholtzs (1983) cases described their organisational culture as being highly rules oriented and tradition bound and therefore felt that budgetary participation was only Pseudo. Therefore, when a zero budget cuts.

First impressions of Iago and Othello Essay

In the play Othello, our first impression suggests that Iago and Othello are portrayed as having somewhat opposite qualities. Iago is first shown to be false and pretentious. Even though he says â€Å"I will wear my heart upon my sleeve†, giving the impression that he shows all his emotions willingly, he is then shown to be quite secretive and deceitful, plotting against Othello, Casio and Rodriguo, emphasising his ambitious nature. Furthermore we get the impression that he is spiteful and racist, building up his hatred and jealousy towards Othello, â€Å"I hate the Moor†. We also get the impression that Iago is manipulative. Firstly, he promises Rodriguo Desdemona in return for his aid, luring him into his grasp using one of Rodriguo’s desires, â€Å"It cannot be long that Desdemona should continue her love to the Moor – put money in thy purse†. This effectively turns Rodriguo into a tool for Iago’s deeds. Following that, he uses his trust to manipulate Othello into becoming suspicious of Desdemona, and undermining his faith in his wife. Another one of Iago’s main features that we are presented with is that he is quite devious and cunning. He says himself: â€Å"I am not what I am†, and in his soliloquies he contemplates his cunning plans, â€Å"†¦ to plume up my will in double knavery. How? How? Let’s see†. Despite this, Othello still refers to him as â€Å"Honest Iago†. Othello, on the other hand, is shown to be a much more simple man, who is eloquent and much more admired. We get the impression that he looks for a sensible, balanced explanation for things. However his simple nature acts as a catalyst to produce many of his weaknesses. His lack of confidence in social situations causes him to become over-trusting and naà ¯ve, leading to his poor judgment. He does not suspect Iago at all, and overlooks the possibility that Iago may not be acting in Othello’s interest, referring to him as â€Å"A man †¦of honesty and trust†.

Possible Violation of the Eighth Amendment Essay

The article I found was written on March 14, 2011 about the controversy of the constitutionality of the treatment of Private Manning. There have been many articles about this topic, but the one I looked at was an editorial in the pages of the New York Times. Private Manning was convicted of leaking restricted military files to WikiLeaks and was arrested on the twenty sixth of May in Iraq. Since then he has been imprisoned at Quantico in Virginia and has been treated as the some of the prisoners at Abu Ghraib have. For example, he is in solitary confinement twenty three out of twenty four hours, on the twenty four hours his ankles must be shackled on the way to and on the way back from the exercise room. Finally, he is forced to sleep naked and when inspection comes in the morning, he is naked throughout that too; only when it is over is he permitted to have his clothes back. The controversy is whether this is treatment for cruel and unusual punishment; also known as the eighth amendment. I think this treatment of Private Manny may very well lead to a court case over the eighth amendment. In my opinion, there was most definitely a violation of the eighth amendment, I do not condone torture in any sense and consider not only despicable and disgraceful on American soil, but unconstitutional, and the treatment of Private Manning falls under this position. Being forced naked and in isolation for such extended periods of time is torture. Torture is cruel and, most definitely, unusual punishment especially considering the non-severity of Private Manning’s actions.

An audit is an examination - Free Essay Example

Sample details Pages: 14 Words: 4194 Downloads: 1 Date added: 2017/06/26 Category Finance Essay Type Research paper Did you like this example? Sarbanes-Oxley Act An audit is an examination and verification of a companys financial and accounting records. It also supports documents by a professional, such as certified public accountant. Until the 90s, the audits did not focused on controls like they do today. Don’t waste time! Our writers will create an original "An audit is an examination" essay for you Create order Because of the early 21st century scandals of Enron Corp, WorldCom Group Inc., and Tyco International the investors trust in the United States corporations started to diminish. These scandals occurred because the major accounting firms failed to detect fraud in their accounting audits and because of conflicts between ethics and loyalty held by the directors. In order to avoid corporate fraud and restore the confidence in financial markets the Congress signed into law the Sarbanes-Oxley Act (SOX) on July 30, 2002. This act created standards for corporate accountability as well as penalties for corrupt corporate behavior. The SOX established the creation of the Public Company Accounting Oversight Board (PCAOB). This board is composed of five members and it is responsible for oversight of financial statement audits of publicly-traded corporations and the establishment of auditing standards in the United States of America. â€Å"The SOX sets forth eleven specific reporting requirements that companies and executive boards must follow, and requires the Securities and Exchange Commission (SEC) to oversee compliance† (investorswords.com, 2009). The SOX requires that the Chief Executive Officers (CEOs) and Chief Financial Officers (CFOs) of all public companies, as well as foreign issuers with U.S., to certify quarterly and annual reports. It minimizes the â€Å"periodic filing deadlines from 45 to 35 days for quarterly reports and from 90 to 60 days for annual reports. The companies also have to report any deficiencies in internal controls to their audit committees and independent auditors† (SSRN). The members of the audit committee must be part of the board of directors and independent of corporate management. The audit committee is responsible for selection, compensation, and oversight of the corporations independent auditor. The audit committee must include a member who is a financial expert. A financial expert is defined as someone who has an un derstanding of generally accepted accounting principles, internal controls, financial statements, and audit committees and who has experience preparing, auditing, analyzing, or evaluating financial statements. The audit committee must approve of any services provided by the independent auditor, particularly those that are not directly related to the financial audit. These services must be disclosed in reports to the SEC. A corporations independent auditor must provide timely information to the audit committee about important accounting practices and policies adopted by corporate management. Debates between the auditor and management about alternative practices or policies are also required. Any disagreements between the auditor and management about these matters must also be disclosed to the audit committee. The auditor must attest to and report on managements assessment of a corporations internal controls. The auditor is responsible for examining the client firms internal contro l system and verifying that the system is adequate to provide reasonable assurance of reliable financial reporting information. The auditor expresses an opinion concerning managements assertions about its internal control system. This opinion is based on the results of the auditors assessment and appears in a report that accompanies the companys audited financial statements. This report is in addition to the auditors attestation concerning the financial statements themselves. A whistleblower is a person that brings up a misconduct or bad behavior of a company. With the enactment of the SOX â€Å"internal and external whistleblower protection has been extended to all employees in publicly traded companies for the first time. The provisions of Sarbanes-Oxley make it illegal to discharge, demote, suspend, threaten, harass or in any manner discriminate against whistleblowers. The passage of this act has created an environment in which many organizations have realized the importance of instituting ethics policies and codes of conduct to address issues related to unethical or illegal conduct†. (Santa Clara University, 2009) â€Å"Many private companies, although not legally required to do so, are improving controls and documentation using recommendations contained in the 2002 Sarbanes Oxley Law. Better governance procedures and strengthened ethics and codes of conduct are the other major reported benefits† (basel-ii-risk.com, 2009). This fact concludes that since the implementation of the SOX the disclosure of financial information has increased. SOX is one of the regulations that help a company and its auditors to be more ethical. As of today, wealthy companies need to have the confidence of the shareholders as well as the general public. Its very important to the government that public companies are regulated because of best practices and rules. This fact is very significant to help protect the economy. Management And Stockholder Wealth A stockholder is known as a shareholder. A shareholder is one that owns or holds shares of stock. Shareholder wealth is defined by the market value of the shareholders common stock holdings. Total shareholder wealth is the number of shares outstanding multiplied by the market price per share. Shareholder wealth maximization is impersonal and distant. It states a clear guide for managers to make decisions and to recognize the risk that joins each decision. â€Å"To maximize shareholder wealth, a company must earn more than its cost of common equity. How much it can earn will depend upon the nature of the industry and whether the individual firm can develop a competitive edge in its own market.† (Gillespie,2010) By identifying and analyzing the companys target market, shareholders can recognize potential opportunities for success and profitability. The shape of the economy also impacts stockholder wealth. When the economy is in an upward motion, shareholders tend to make more money. However, if in a downward motion, constraints are placed upon shareholders. Childs (1997) states â€Å"there are two things to consider in order maximizing the shareholders wealth: 1) earn a return above the cost of common equity, and 2) put more capital to work at that higher return. High earnings without growth can improve shareholder wealth, but this fact alone wont raise stock prices.† Earnings that are larger than the cost of common equity represent greater profit margins. As a result of putting more capital to work, the shareholders wealth will maximize. This action can be referred as distribution of capital. When financial managers distribute capital they must watch the changes of the return on common equity and they have to be aware of the risks they might encounter. Maximizing the shareholders wealth is the primary goal of the financial managers. This goal â€Å"assumes that managers operate in the best interests of stockholders, not themselves, and do not attempt to expropriate wealth from lenders to benefit stockholders. Stockholder wealth maximization also assumes that managers do not take actions to deceive financial markets in order to boost the price of the firms stock.† (Baker, 2009) It is assumed that managers with a primary goal of shareholder wealth maximization are able to make successful decisions for the long-term life of the company. They consider both the short and long term effect of decisions and as a result the market value of the company increases. Sometimes there are conflicts between the interests of the shareholders and the interests of the management. Historically, management avoided the possibilities of maximizing the stockholder wealth. Today management has to consider the shareholders in their decisions and try to achieve the success of the company and the shareholders. The company is motivated to maximize the shareholders wealth by stock option incentives. Stock option incentives are a type of e mployee stock option that can be granted only to employees and confer a U.S. tax benefit. It is very hard to have a balance that satisfies the management of a company and shareholders. Overall, the shareholder wealth is good for the company because it goes hand in hand with the profitability of the company. The Case For Social Responsibility And Ethical Behavior Social responsibility is the obligation of a business to make decisions and take actions that will improve the welfare and interests of society as well as the business. In other words, social responsibility is quite important to the society, business, and individual. In order to accomplish this obligation, businesses today have placed an emphasis on the environment and economic sustainability. Sustainability means to satisfy todays needs without compromising future needs. Social responsibility is a process where an industry invests back into society. For instance, the industry can provide donations, academic scholarships, employment, environmental programs, or promote the development of other businesses. â€Å"Companies are now challenged by stakeholders including customers, employees, investors and activists to develop a blueprint for how they will sustain economic prosperity while taking care of their employees and the environment.† (asyousow.com 2010) These ideologies contribute to the economic wealth of society and maximize a companys profit. Due to the contribution of economic wealth to society, a company takes on more of a human characteristic. Ethical behavior is the conduct that is morally accepted as good and right. In the workplace, ethical behavior refers to the manner in which an organization expects their employees to behave. Most organizations have formulated documents, referred to as codes of conduct or codes of ethics, which set out the accepted behaviors within the work place. There are six concepts that must be considered in the creation of a code of conduct: ethics, values, morals, integrity, character, and laws. These codes of conduct/ethic consist of a set of rules and regulations that the employees and the organization have to follow. A professional code of ethics is a promise to act in a manner that protects the publics well-being. A professional code of ethics informs the public what to expect of a company and its employee s. Codes of ethics must be specific enough to express the intended conduct. However, they must avoid being so authoritarian that the employees interpretation becomes an excuse for noncompliance. Also, codes must be general enough to avoid encouraging defensive management, where an employee becomes unable to act and make decisions fearing that any action will be unethical. â€Å"Establishing an ethical standard for business conduct involves more than a written policy. The most compelling support for an ethical standard is adherence to and enforcement of that standard by those who institute it, and by those for whom it is written. More than briefings and policies handed out to every single employee, our behavior, practice, and deeds are the foundation for creating an ethical standard and making it stick.† (bomi) The potential for unethical behavior in business is everywhere. Ethical dilemmas are rarely simple. Several conflicting issues may be linked, and several parties may be involved. The solution for an issue might be perceived as unethical to some while to others it isnt. This could be related to the fact that each employee has their own set of personal ethics that can spill over into the workplace. It is extremely important to have and implement codes of conduct/ethics. In general, an organization should be both socially responsible and ethical. To comply with the social responsibility each day many companies are taking measures to be more â€Å"green† in other words pro environment. Also, every time there is a disaster like the one in Haiti, companies find a way to help and motivate society. The generosity by these companies can be interpreted as its public image. A companys ethics will set an example to the employees and a challenge to the competition. Income Management (Income Smoothing) Income management is a decision making strategy used to intentionally manipulate a companys earnings to match or achieve pre-determined financial results. Income management can be confused with the illegal activity of cooking the books. Cooking the books is when companies, like Enron, manipulate their financial statements and reports the wrong numbers. Income management is â€Å"primarily achieved by management actions that make it easier to achieve desired earnings levels through accounting choices from among GAAP [generally accepted accounting principles] and operating decisions† (Thompson, 2010) The excessive use of income management can lead to financial fraud. Historically, different companies have incurred in financial fraud because they improperly recorded revenues, recorded uncollectible sales, hided losses and expenses. The primary purpose of this strategy is income smoothing. Income smoothing is one phrase commonly used to describe income management. Income S moothing reflects economic results as management wishes them to look. This results in lower earnings quality because net income does not represent the economic performance of the business for the period. Albrecht (2006) concludes that â€Å"There are two types of income smoothing streams naturally smooth and intentionally smooth by management.† Intentionally smooth management can be real or artificial. The real is when management restructures the ways of generating revenues to produce a smooth income stream. The artificial is when financial manager controls the income inconsistency over the years. This can be accomplished by shifting income from good years to bad years. Future income may be shifted to the present year or vice versa. In a similar manner, income can be modified by shifting expenses or losses from period to period. Income smoothing is a technique that has been observed in many industries. For example, the banking industry has accelerated their income smoothin g techniques by â€Å"excluding the reserve for loan-loss from Tier I capital, and by restricting the amount which applies even to Tier II capital, the new system reduces the potential cost associated with understating the provision for loan-loss during periods of low earnings.† (Rivard, 2003) Also it is â€Å"commonly observed in developing countries, but they may come at a cost in terms persistent poverty† (Dercon, 2002). Like any other financial technique, it has its risks. The abuse of this technique it can lead to bankruptcy and fraud, but on the other hand it can be rewarding to the managers and business. Financial Statement Ratio Analysis: What The Numbers Mean Financial statement analysis is a method that identifies financial strengths and weaknesses of a company by establishing a relationship between the balance sheet and the income statement. Financial statements are necessary to meet reporting obligations and for management decision purposes. An important tool of the financial statement analysis is the ratio analysis. The ratio analysis is a tool used to measure a companys profit performance. It is a calculation of the current years numbers compared with the previous years numbers. The ratio analysis can also be used to compare a companys profit performance versus its competitors. The ratio analysis is classified into four categories: profitability ratios, asset utilization ratios, liquidity ratios, and debt utilization ratios. Profitability ratios measure a companys returns over a time frame. A company should have the ability to earn profits and grow during a long time period. When a company has a positive profitability, it means that it is being successful. For example: Microsoft started in a car garage and now is one of the biggest profitable companies of America. Asset utilization ratios measure how quickly a companys turnovers are compared to its competency. They can also be used to evaluate how active are the assets. A company that knows how to use their assets effectively will keep their investors happy. By using their assets effectively, the company will earn more sales per dollar of inventory. Liquidity ratios measure the ability of a company to meet short term obligations when they are due. If a company is not able to meet short term obligations, it will have to file for bankruptcy. The current assets and liabilities of a company is the focus of liquidity ratios. Debt utilization ratios are used to evaluate a companys debt position with regard to its asset base and earning power. This measure gives an idea of a companys leverage along with the potential debt risk of its debt. The lower the debt ratio means that a company has low total debt in comparison to its asset base. The higher debt ratio means that a company is in danger of becoming insolvent and going bankrupt. Accounting for management.com (2010) states that the ratio analysis has five advantages: 1. Simplifies financial statements: It simplifies the comprehension of financial statements. Ratios tell the whole story of changes in the financial condition of the business. 2. Facilitates inter-firm comparison: It provides data for inter-firm comparison. Ratios highlight the factors associated with successful and unsuccessful firm. They also reveal strong firms and weak firms, overvalued and undervalued firms. 3. Helps in planning: It helps in planning and forecasting. Ratios can assist management, in its basic functions of forecasting, Planning, co-ordination, control and communications. 4. Makes inter-firm comparison possible: Ratios analysis also makes possible comparison of the performance of di fferent divisions of the firm. The ratios are helpful in deciding about their efficiency or otherwise in the past and likely performance in the future. 5. Help in investment decisions: It helps in investment decisions in the case of investors and lending decisions in the case of bankers etc. The different end users of these statement analyses will give different priorities to the statements. An experienced analyst will look at all the statements but with different degrees of attention. All of these statements are important to achieve the success and goals of the company. These statement analyses are also very important because they explain the status of the company to the investors. Operating Leverage Operating leverage is a measure of the extent to which fixed assets and associated fixed costs are being used in a company. The purpose of leverage is to find a way to increase the value or impact of a resource. â€Å"Operating leverage can substantially increase the size of the operation and the potential income from that operation. However, it also creates a substantially higher risk exposure because equity is spread thinly and the ability to absorb losses is reduced.† (Hofstrand, 2008) Operating leverage is more useful to the owners, because it shows them a percentage of returns rather than an index. The operating leverage is large in companies that have a high proportion of fixed operating costs in relation to variable operating costs. The higher the degree of operating leverage the greater the potential danger from forecasting risks. If a relatively small error is made in forecasting sales it can result into large errors in cash flow projections. A business that sell s millions of products a year is more independent on each individual sale. On the contrary operating leverage is lowest in companies that have a low proportion of fixed operating costs in relation to variable operating costs. An easy way to show the operating leverage of a company is the break-even point graphic. This graphic shows the relationship between the fixed and variable cost and the total revenue and cost. The break-even pint analysis holds very important information for the company and investors. Companies with large amounts of fixed operating costs have high break-even points and high operating leverage. Variable costs in these companies tend to be low and both the contribution and unit contribution margin is high. In other words, the higher the gross margin the more leverage the company will have. These numbers can help to analyze if a company is meeting its goals and to deduct if it is being successful. The less fixed cost a company has the more return it will have. Operating leverage is widely used in the farming industry. For example, operating leverage helps farmers decide if it is better to rent or buy the land. Usually a multinational companys income is so high that they can increase it by expanding to other parts of the country and maintaining the low profit facilities. Operating leverage is important to small and large industries because it helps them to make better decisions and it gives them the necessary information of the operations profitability. Financial Leverage Financial leverage is how much the company use borrowed money instead of the equity of its operations. The higher the debt a company has the greater the financial leverage. In other words, it indicates the quantity of debt a company use in its capital structure. Capital structure is the relationship between assets, debt, and equity. â€Å"Leverage allows greater potential returns to the investor than otherwise would have been available but the potential loss is also greater because if the investment becomes worthless, the loan principal and all accrued interest on the loan still need to be repaid.† (Pandey, 2010) Financial leverage is very important for managers in the decision-making process of investing in operations. Financial leverage can maximize the stockholders wealth by increasing debt and equity. â€Å"A low cost debt with low interest would increase the return of equity relative to the return of assets.† (Scott, 2010) On the other hand, it is not good for the company to have a high debt because it diminishes the return of equity. Companies that are high in financial leverage might find it difficult to make payments on their debt in times of trouble and also difficult to borrow money from lenders. â€Å"Financial leverage can be used for stimulating profit and growth, but it is more likely for companies in the stage of birth and youth.† (Johns, 2010) Two companies may have the same operating leverage, but the use of financial leverage can be different. The stimulation of profit and growth of the companies will be different. That is why companies compare the effect that different plans might have in the companys earnings. Like in operating leverage, the plans will cross at some point. Beyond that point managers can decide which plan will give them the best earnings. The degree of financial leverage helps managers to analyze which plan has more leverage. The plan that has the larger financial leverage is the best option for t he company because they will have better earnings per share. Financial leverage is good to a certain point. It is true that it can maximize the stockholders wealth, but the higher the debt the larger the financial risk. It also can influence other innovative decisions, like changes in technology and other expanding chances. Financial leverage is one method that can be used in combination with others to achieve and improve a companys profitability and market value. Determining The Correct Mix Between Debt And Equity Financing Debt financing is money borrowed from a source with the agreement that it will be paid back in a certain time. In other words, this is a loan. This type of financing can be made in two ways which are short term (less or equal than one year) and long term (more than one year). â€Å"The lending party does not gain ownership of the business.† (Valdez, 2005) Some lending institutions require small business to guarantee the loan. Debt financing has its advantaged and disadvantages. The advantages of debt financing are maximum control of the business, the interests are deductible, and the debt will end after period of time. The disadvantages are the interests can be so high that it will be hard to pay back, the investors may get scared by the debt, and lenders will look closely at the business. Equity financing is an exchange of money for a piece of ownership of the business. This money is introduced directly to the operations. It is a form of financing that does not involv e debt. There are many sources of equity financing that include personal savings, investments by relatives, friends, employees, or other business partners. The most common source, however, are professional investors known as venture capitalists. Venture capital is a private equity given at an early stage of a business. The advantages of equity financing are the ability to receive money in exchange of equity, no monthly payment required, and the cash flow can be used to improve the business. On the other hand, its disadvantages are the loss of interest of the investors and the loss of ownership. If the business is a partnership â€Å"this type of financing would likely be in the form of an owners contribution and would appear on the balance sheet as owners equity. If the business is incorporated anyone contributing equity capital would receive shares in the business.† Equity financing allows the operation to consider further debt financing in the future, if needed. Increasi ng equity improves the business operations security in most cases. Convertible debt is a mix of debt and equity financing. It starts as debt financing, and as the business grows it changes to equity financing. Convertible debt is a loan that can be changed into equity if theres future financing or if the lender decides to change it. If venture capital is expected to be needed in the future this is a good alternative. This option eliminates the need of a appraisal of the company. â€Å"Convertible debt eliminates the risk of a down round (an investment round with a share price lower than the previous round).†(Advani, 2006) The investors can receive a discount off the share price negotiated by the lender. The decision of what type of financing will diverge depends on the type of company and expectations. Business owners need a good knowledge of the options that are available in order to choose between debt or equity financing. It is a smart move that they search for an ex pert opinion to give them guidance. A small company will prefer debt financing versus a big company that will prefer equity financing. A company that has big expectations and projections of growing may consider a convertible debt.