Internal Control Essay

1. Inform the president of any new internal control requirements if the company decides to go public Each of the five components of an internal control system is important. Let us focus on the control activities. These activities are the backbone of the company’s efforts to address the risks it faces, such as fraud. The specific control activities used by a company will vary depending on management’s assessments of the risks faced. The six principles of control activities are as follows: a. Establishment of responsibility b. Segregation of duties c. Documentation procedures d. Physical controls e. Independent internal verification f. Human resource controls All these apply to most companies and are relevant to both manual and computerized accounting systems. Establishment of responsibility: An essential principle of internal control is to assign responsibility to specific employees. Control is most effective when only one person is responsible for given task. Establishing responsibility often requires limiting access only to authorized personnel and then identifying those personal. Segregation of duties: Segregation of duties is indispensable in an internal control system. There are two common applications of this principle: a. Different individuals should be responsible for related activities. b. The responsibility for record-keeping for an asset should be separate from the physical custody of that asset. The rationale for segregation of duties is, the work of one employee should, without a duplication of effort, provide a reliable basis for evaluating the work of another employee. Segregation of related activities – Making one individual responsible for related activities increases the potential for errors and irregularities. Segregation of record-keeping from physical custody – The custodian of the asset is not likely to convert the asset to personal use when one employee maintains the record of the asset, and a different employee has physical custody of the asset. Documentation procedures: Documents provide evidence that transactions and events have occurred. By requiring signatures on the documents, the company can identify the individual responsible for the transaction or event. Companies should document transactions when the transaction occurs. Companies should establish procedures for documents. First, whenever possible, companies should use pre numbered documents, and all documents should be accounted for. Pre numbering helps to prevent a transaction from being recorded more than once or conversely from not being recorded at all. Second, the control system should require that employees promptly forward source documents for accounting entries to the accounting department. This control measure helps to ensure timely recording of the transaction and contributes directly to the accuracy and reliability of the accounting records. Physical controls: Use of physical controls is essential. Physical controls relate to the safeguarding of assets and enhance the accuracy and reliability of the accounting records. Independent internal verification: Most internal control systems provide for independent internal verification. This principle involves the review of data prepared by employees. To obtain maximum benefit from independent internal verification: a. Companies should verify records periodically or on a surprise basis b. An employee who is independent of the personnel responsible for the information should make the verification c. Discrepancies and exceptions should be reported to a management level that can take appropriate corrective action. Independent internal verification is especially useful in comparing recorded transactions with existing assets. Large companies often assign independent internal verification to internal auditors. Internal auditors are company employees who continuously evaluate the effectiveness of the company’s internal control systems. They review the activities of departments and individuals to determine whether prescribed internal controls are being followed. They also recommend improvements when needed. Human resource controls: Human resource control activities include the following: a. Bond employees who handle cash – Bonding involves obtaining insurance protection against theft by employees. It contributes to the safeguarding of cash in two ways: First, the insurance company carefully screens all individuals before adding them to the policy and may reject risky applicants. Second, bonded employees know that the insurance company will vigorously prosecute all offenders. b. Rotate employees’ duties and require employees to take vacations – these measures deter employees from attempting thefts since they will not be able to permanently conceal their improper actions. c. Conduct through background checks – Many believe that the most important and inexpensive measure any business can take to reduce employee theft and fraud is for the human resources department to conduct through background checks. 2. Advice the president of what the company is doing right (they are doing some things well) and also recommends to the President whether or not they should buy the indelible ink machine. When you advise the President, please be sure to reference the applicable internal control principle that applies. Some of the things that the company is doing right are: a. Documentation procedures – The organization uses pre numbered invoices. Documents provide evidence that transactions and events have occurred. This internal control activity says that whenever possible the companies should use pre numbered documents and all documents should be accounted for. Pre numbering helps to prevent a transaction from being recorded more than once or conversely from not being recorded at all. This control measure helps to ensure timely recording of the transaction and contributes directly to the accuracy and reliability of the accounting records. b. Establishment of responsibility – The organization uses petty cash. Employees are asked to place a note if they use any of the cash. This is according to the internal control activity ‘Establishment of responsibility’. This is an essential principle of internal control is to assign responsibility to specific employees. Control is most effective when only one person is responsible for a given task. This limits access only to authorized personnel. c. While interviewing, the president and the accountant do it together. It is good to have more than one people in an interview. d. The fact that he realizes the issues of any problems The president should not buy the indelible ink machine, because anyone in the company will have the access to print. The president has to voluntaries himself and decides about the indelible ink machine. He need not wait for authorization from anybody on installing this indelible ink machine. 3. Advice the president of what the company is doing wrong (they are definitely doing some things poorly). Please be sure to include the internal control principle that is being violated along with a recommendation for improvement. Some of the things that the company is doing wrong are: a. Meeting in a public place to discuss. This should happen in a private room. b. Physical control – The Company does not follow the physical control activity. The company does not have individual passwords to restrict access. The use of physical controls is essential. Physical controls relate to the safeguarding of assets and enhance the accuracy and reliability of the accounting records. The organization should have individual passwords for all employees. c. Establishment of responsibility – The Company does not follow the internal control activity of establishing responsibility. The indelible ink machine is a wrong option because anyone can use the machine to print. An essential principle of internal control is to assign responsibility to specific employees. Control is most effective when only one person is responsible for a given task. d. Human resource controls – The organization does not follow the human resource controls internal activity. Among the human resource controls internal activity, they do not follow the conduct thorough background checks. The company did not do background check. The employee did pornography and was a convicted felon who served time for molesting children. Conducting thorough background checks is the most important and inexpensive measure any business can take to reduce employee theft and fraud for the human resources department. The two tips are: 1. Check to see whether job applicants actually graduated from the schools they list. 2. Never use the telephone numbers for previous employees given on the reference sheet; always look them up yourself. The company must conduct background checks when recruiting. e. They have faith in their long term employees. The long term employees know well about the organization f. Establishment of responsibility – The organization does not have a responsible person for issuing the pay checks. This is an essential principle of internal control to assign responsibility to specific employees. Control is most effective when only one person is responsible for a given task. The company leaves the payday checks in the office for pick up. The paychecks should be mailed separately or it should be deposited directly into the employees’ account. Else one person should have the responsibility to handle the paycheck on pay day. g. Segregation of duties – It is an indispensable internal control system that the organization is not following. The two common applications of this principle are: Different individuals should be responsible for related activities and the responsibility for record keeping for an asset should be separate from the physical custody of that asset. Making one individual responsible for related activities increases the potential for errors and irregularities. The custodian of the asset is not likely to convert the asset to personal use when one employee maintains the record of the asset and a different employee has physical custody of the asset. In a company, same person cannot be both the treasurer and controller. The duties of the employees must be segregated clearly. h. Physical control – Use of physical controls is essential. Physical controls relate to the safeguarding of assets and enhance the accuracy and reliability of the accounting records. There is no internet sec urity in the company. They should have proper internet security.

Kenya’s Vision 2030 Relevance to Rural Development

Kenya vision 2030 is Kenya’s long-term national planning strategy stating the main goals of economic, social and political pillars that underpin the vision 2030.It also provides a rundown of flagship projects to be embarked upon in the medium term period of the vision (2008-2012). It is the country’s development foundation store that covers 2008-2030. It aims at making Kenya a new industrial, middle income country providing high quality of life for all citizens. The vision is based on three pillars, namely;- the economic, social and political pillar. The economic pillar aims at providing prosperity to all Kenyans through an economic development program aimed at achieving an average of 10% annual GDP by 2030.The social pillar seeks to build a just and cohesive society with of social equity in a secure environment. The political pillar founded on issues based on politics that respects the rule of law and protects the interests of every individual in the Kenyan society.POL ICY OBJECTIVES.1. To unlock potential benefits of economic growth, employment and poverty reduction.2. To increase the annual GDP growth rate to 10% per annum.3. To reduce high energy costs.4. To improve poor infrastructure.5.To make Kenya a haul tourist destination in the world.6. To raise incomes in agriculture, livestock, fisheries by processing and thereby adding value to the products before they reach the market.7. To improve efficiency in the country.8. To make Kenya the provider of choice for basic manufactured goods in Eastern and Central Africa.9. To provide business services via internet to companies and organizations in developed countries e. g. Europe, Britain etc.10. To have a vibrant/ globally competitive financial sector.11.To promote globally competitive quality education/ research development.12. To promote efficiency and quality health care system.13. To achieve a nationally clean and secure environment.14. To provide gender equity.RELEVANCE TO RURAL DEVELOPMENT IN KENYA. ECONOMIC VISION AND STRATEGY. TOURISM. Creation of more tourist attraction sites with the aim of raising the tourist population in Kenya from 1. 8m (2006)- 3m (2030). This will involve upgrading the standards of attractive but rarely visited sites like Ruma and Marsabit. INCREASING VALUE IN AGRICULTURE.This will be done by processing goods before they reach the market in order to give them more value. Also, it aims at introducing new land use policies that will maximize utilization of the high and medium potential lands for large-scale agriculture. A BETTER AND MORE INCLUSIVE WHOLESALE AND RETAIL TRADE SECTOR. It aims at lowering transaction costs through institutional reforms. It will involve strengthening informal trade through investment in infrastructure, training and linking it to wider local and global markets. MANUFACTURING FOR THE REGIONAL MARKET.Kenya aims to become the provider of choice for basic manufactured goods in Eastern and Central Africa before breaking int o other markets targeting commonly used products. It will be done by improved efficiency and competitiveness at firm level, thus raising the market share in the regional market from 7%-15%. BUSINESS PROCESS OFFSHORING. It involves providing business services via the internet to companies and organizations in developed worlds e. g. USA. FINANCIAL SERVICES. Having a vibrant and globally competitive financial sector driving high levels of savings and financing Kenya investment needs.SOCIAL STRATEGY. EDUCATION AND TRAINING. It aims at Kenya providing a globally competitive quality, Itraining and research for development i. e. achieving 80% literacy rate, increasing school enrolment to 95% and increasing the transition rates to technical institutions and secondary schools to accommodate the ever increasing number of primary students who have qualified to join secondary institutions. HEALTH SECTOR. To improve the overall livelihood of Kenyans. The vision aims at providing efficient high q uality health care systems with good standards. WATER AND SANITATION.Kenya being a water scarce nation, the vision aims at conserving water sources and find new ways of harvesting and using rain and underground water. It also aims at promoting agricultural activities through irrigation (140,000-300,000 ha), 54km canal from Tana river to Garissa (Rahole canal), Tana Delta project and rehabilitation of major irrigation schemes. ENVIRONMENT. The vision aims in achieving a clean/ secure and sustainable environment by 2030. It will do this by increasing forest cover from less than 3% to 4% in the future, to lessen environmental diseases.HOUSING/ URBANIZATION. To achieve decent and high quality urban livelihoods by 2030. GENDER, YOUTH AND VULNERABLE GROUPS. To promote gender equality, improve livelihoods amongst vulnerable groups and become a responsible society by empowering women, children and the youth. It also aims at doing away with child labor and FGM. SCIENCE TECHNOLOGY AND INNOVAT ION (STI). It is based on the creation of internet competitiveness in the corporate level and also for the citizens. POLITICAL STRATEGY. RULE OF LAW. Inculcating a culture of compliance with laws and decent human behavior.Increasing service availability and access by reducing barriers for justice and public education. PUBLIC SERVICE DELIVERY. Promoting open engagement between the government and civil society as well as free flow of information e. g. by use of the media. SECURITY, PEACE BUILDING AND CONFLICT MANAGEMENT. Promoting community policing, reducing the police to population ratio, adopting information and communication technology (ICT) in crime detection and prevention, enhancing police training, all with an aim of creating a society free from danger and fear. POLICY GAPS.1.Lack of clearly defined legal frameworks to deal with corruption e. g land grabbing.2. Lack of policies that seek to mechanize milk farming.3. It lacks avenues for the rural produce so as to discourage mo nopolies/ exploitation from private investors.4. Does not entail modern storage facilities for farmers during boom yields and harvests.5. It lacks frameworks to advocate for creation of small airstrips in high production zones so as to tackle the transportation challenge.6. Lack of introduction and inclusion of computer studies in the school curriculum at the elementary level.7. Does not seek to upgrade local hospitals to the referral level and also make treatment affordable.8. Lack of emergency and rescue services that are fully equipped.9. Lack of rural electrification programs.10. Lack of agencies at the rural level to regulate price exploitation on commodities.RECOMMENDATIONS.1. Legal frameworks should be created to deal with cases of corruption.2. The vision should include in it simple ways of mechanizing farming in the rural areas and at the same time create measures to ensure that human labor is not done away with completely.3.Markets should be found or created by the governm ent so that farmers have somewhere to sell their commodities at reasonable and fair prices.4. The vision should include construction of modern storage facilities so that farmers can keep their excess produce safely and this will help reduce food insecurity in the country during scarcity.5. Small airstrips should be constructed especially in areas that produce perishable goods so that they can be taken to major airports in good time.6. ICT should be introduced and incorporated in the school curriculum at the elementary level.7.The vision should advocate for affordable healthcare to all and also upgrade the local hospitals to referral statute.8. Emergency and rescue services should be upgraded to international levels so that 95% of the emergencies can be tackled.9. Rural areas should be electrified as this will attract industrialization in such areas.10. Prices on basic commodities should be regulated so that they can become affordable to everyone.REFERENCESUnited Nations, (2005). Mil lennium Development Goals. New YorkGovernment of the Republic of Kenya,(2007). The Kenya Vision 2030,Government Printers ,Nairobi, Kenya

Who Fired at Lexington and Concord

Who Fired At Lexington? Who fired first at Lexington? This question seems to remain a mystery until now, but after much research, and answer has been decided. After scouring through many affidavits, maps, paintings, and such, I have learned that the most logical answer is that the King’s troops, or the British, were the ones who opened fire unto the colonial troops. There is credible testimony as well as a piece of art that leads to this conclusion. To begin with, there are two witnesses to the Battle at Lexington and Concord that openly admit to the British being the ones to first open fire.John Parker, the commander of the militia in Lexington, accounts that upon hearing that the British troops were approaching he gave orders to his men to â€Å"disperse and not to fire†. He then also recalls that his men were rushed by the British troops who opened fire and killed eight of their party without receiving any provoking from the militia in Lexington. Another man, Simon W inship gives account of his experience on the night of the Battle at Lexington and Concord.He states that he was riding his horse on the public road in Lexington, unarmed, when he was approached by the British troops and ordered to dismount his horse. When he asked why, he was removed from his horse by force from the British commanders. The commanding men ordered Winship to march with the troops. He refused, but somehow ended up marching with them for half of a quarter of a mile. The troops were told to halt, prime and load their weapons. The troops then marched on until they came into contact with Captain Parker’s militia.He then recounts that an officer at the head of the said British troops, â€Å"flourished his sword, and with a loud voice, giving the word fire, fire, which was instantly followed by a discharge of arms from said troops†. Winship accounts that he is positive that there was no discharge of arms from either side until the word fire was given by the sa id officer. A painting also gave credible representation of the events that occurred that night. The painting clearly displays the King’s regiment, marching into the space that was occupied by the colonists.The Colonial troops, dispersed and held their ground without provoking the red coats to attack. The commander of the British troops, is shown atop his horse waving his sword in the air as to commence the attack on the Colonial troops. It is obvious as demonstrated by the evidence, that the King’s troops were the offending party which opened fire on the Colonial troops. Even though there was testimony accounting that the Colonial troops were the ones to open fire, they were discounted as credible due to their biased position.

Risk and war Essay Example | Topics and Well Written Essays - 1500 words

Risk and war - Essay Example The interpretation one can take of this game on personal finance comes in making conservative moves throughout the course of play. Just like a person lacking the funds to make large investments, those first beginning in the game should not make bold moves across the globe. Rather, diversifying in a few key areas, such as Australia or South America will offer bonuses of two extra armies, which will allow players to use the extra income to expand their holdings into investments overseas, such as Africa or Asia. This is where primary, secondary, and tertiary objectives come into play, which can also be thought of as short and long-term goals. After several attempts to win without a concrete strategy, the author began to conduct some research so as to conquer his opponents. This is where the concept of finances came to be found. The bonus armies at the start of each turn are one’s income, and where they are placed is asset allocation (Pascale, 2011). For those who spend all of the ir armies away in battle, destruction is near because the carelessness of one is the short-term strategy of another. In order to win, a strategy to gain and hold Australia was enacted, and another to expand into and gain control of Asia. This resulted in one of two ways for those who were still left on the board. They either attempted to cooperate with one another or they suffered the destruction of a force with far superior resources. The one result that did not occur was a smaller army siding with the larger one to guarantee survival, which is much more likely to occur in the real world of global domination, also referring to conflict, which occurs when differing forces, governments, or parties face off with one another as a result of discord that often relates to world affairs (Kegley, and Blanton, 376-377). Conflict was not actually the result of anything other than beginning to play the game since the object is to destroy each other while obtaining more land for oneself. Parlay ing off of this, one may have engaged in unplanned conflict if their monopoly on a continent was lost, such as a player making a strike from Mexico into South America. While the previous owner of the South American continent may not have wanted to go into battle with this particular army, he was perfectly content to do so in order to gain back what he had lost so as to maintain his position and have a better opportunity to grow his forces. Cooperation always fell between two parties who could not stand to fight on their own since doing so would result in heavier losses. However, by pooling their resources, they stood a slight chance of being able to bring down a far superior power if they agreed to do so before the hammer that came down had not gained so much weight that the momentum of its strikes were crushing rather than just painful. One historical event that seemed to play out is that there was never peace in the Middle East, which should not be entirely surprising as it is not only bordered by six territories in three continents, but also because for a person wanting control of Asia it is a necessary territory, and for those holding Africa, there is more security in pushing the opposition back. For any player wanting to get to Australia so as to gain control, or take it away from

Skin cancer ( Health Professional Practice 1) Article

Skin cancer ( Health Professional Practice 1) - Article Example Article-1: De Launey, J. (1996). The sun and the skin cancer. Current therapeutics, 30- 39. The article by De Launey (1996) provides and over view of the role of sun in the development of skin cancer. According to De Launey (1996), all forms of skin cancers are becoming significant causes of morbidity among human beings. There are basically 2 types of skin cancers and they are melanoma and non-melanoma skin cancers. Non-melanoma skin cancers include Bowen's disease,actinic keratosis, squamous cell carcinoma, basal cell carcinoma and keratoacanthoma. The author opines that the incidence of malignant melanoma is doubling every year and that even non-melanoma cancers are on rise and hence general practitioners must be aware of these types of cancer so that early recognition and prompt treatment is possible. According to the author, significant risks for malignant melanoma are sudden burning exposures especially in the first two decades of life. Thus, prevention of skin cancer is possibl e only through recognition of significant risk factors which include non-black skins and those living in areas of high sunlight exposure. prevention is mainly by limiting the number of hours of outdoor exposure and by wearing sun protective clothing and broad spectrum sunscreens 15 plus with skin protection factor containing UVA and UVB blockers. Along with these salient features, the author also describes individual types of cancer and their histopathological features. He also discussed clinical presentation, prognosis and treatment strategies. I strongly recommend that general practitioners and other health professionals must be aware of the types of skin cancers described in this article and various preventive measures that can be applied with assertion. Since protective factors are very essential during the first 2 decades of life, pediatricians must educate the parents of their patients about risks associated with sun exposure and strategies to prevent them. Article-2: De Herto g, S.A.E., Wensveen, C. A.H., Bastiens, M.T., et al. (2001). Relation Between Smoking and Skin Cancer. J Clin Oncol., 19, 231-238. The main purpose of study by De Hertog et al (2001) is to investigate, ascertain and evaluate the risk of skin cancer in those who are exposed to tobacco smoking. This study is in the wake of unknown risk estimates of cancer with tobacco smoking. The study is a hospital based case-control study in which patients with different types of skin cancers were put in the study group and those without cancer in the control group. Personal interviews were done and information about smoking history was collected. Based on relative risk estimation, it was evident that there does exist an association between smoking and squamous cell carcinoma and the risk was higher among current smokers. A dose-response relationship was found between the number of cigarettes or pipes smoked. Other forms of skin cancer were not associated with smoking. The authors concluded that sm oking is an independent risk factor for cutaneous squamous cell cancer. The authors discussed that smoke is a skin carcinogen and can affect the skin either locally or systemically. It contains several classes of compounds with demonstrated carcinogenic or cocarcinogenic activity, including nitrosamines, polycyclic aromatic hydrocarbons, aromatic amines, unsaturated aldehydes, and phenolic compounds. these can cause genetic mutations and contribute to development of cancer. in my opinion, this study provides

What is independent film Using one or two contemporary films of your Essay

What is independent film Using one or two contemporary films of your choice critically examine the problem of how to define independent cinema - Essay Example People that have talents in recording films and movies often prepare their scripts and act them out, they then develop them in a studio, which has to ensure that it adds value and quality to the final products that people enjoy. Many people often enjoy various kinds of films and movies without knowing the journey that they go through before they can be watched and enjoyed by people across cultures. At the studio, the producers have to ensure that the particular content to be developed is acted out in the best and professional standards before working on them (Hillier 2001, 24). They have to ensure that the particular themes intended are well outlined so that they can be easily understood. In some case, it is the studios that assume the role of marketing, subject to the agreement by the particular actors; otherwise some prefer to undertake the process themselves. Currently, independent films have been developed, becoming popular in most countries across the world (King 2005, 41). Various reasons have been cited for the emergence of these kinds of films in modern times, with people preferring to make their films away from the major film studios. This paper examines the aspect of independent films, focusing on some of the challenges in defining these independent films in the contemporary world. An independent film can be described as the professional practice of film production that often results in feature films, which are done outside the chief studio film systems (Tzioumakis 2006, 23). After these films have been produced by these independent films, they are often marketed and distributed by the particular independent entertainment organisations and companies according to the terms and conditions in the agreement arrived at. It is also important to note that in some cases, independent films can also be developed and distributed by the subsidiaries of some of these major film

Differences Between Concrete and Virtual Manipulatives in Preparing Thesis - 1

Differences Between Concrete and Virtual Manipulatives in Preparing 10th Grade Math Students for Standardized Tests - Thesis Example Presentation and Interpretation of Data Qualitative Analysis 1. Advantages of using Concrete Manipulative in Teaching Data was collected to ascertain the advantages that the use of concrete manipulative have on the learning of mathematics at the 10th grade. To do this, respondents were made to undertake various tests that involved the use of concrete or physical manipulative. It must be emphasized that, for a comparative study like this, it was necessary to get a yardstick to measure the performance of the students with. This is to say that it was necessary to create a platform that would make it possible to measure the impact of the concrete manipulative on learning separately. To this end, students were first made to undertake a class lesson on various mathematical topics including number sense, geometry, algebra, and probability and statistics. The first lesson did not involve the use of any concrete manipulative or any other form of learning manipulative. The lesson was therefore done in abstraction. After this, a second lesson was undertaken. This lesson on the other hand involved the use of concrete manipulative. As the leader of the class in the lesson, some major advantages of the concrete manipulative that were recorded include the fact that: i. ... 2. Limitations to the use of concrete manipulative The same group of lessons that were taught in the class as a means of ascertaining the impact of the use of concrete manipulative in teaching also brought out a number of weaknesses or limitations that are associated with the use of concrete manipulative in teaching. After the first lesson (pre-test), which did not involve the use of concrete manipulative was completed and the second lesson (post-test), which involved the use of concrete manipulative was underway, the researcher observed that it took more time to finish teaching the same topic when no concrete manipulative was used. That is, the use of concrete manipulative is time consuming. Again, it was noticed that class control became a little difficult when the teacher introduce the concrete manipulative to the class. Even more, there was clear indication and evidence that the continuous use of concrete manipulative for teaching was going to come with some extra expenditure to the class. Finally, it was observed that the use of concrete manipulative demands so much skill and experience. 3. Advantages of using virtual manipulative Great amount of data were also collected to ascertain the importance or advantages of using virtual manipulative in teaching mathematics at the 10th grade. Most of these data were secondary data from the literature review that was conducted. According to some of the major researchers whose works were reviewed, it was established that using the virtual manipulative in teaching and learning mathematics offers almost the same relevance and importance as the use of concrete manipulative (quote). This is because the academic idea of using virtual manipulative is to give a digital

Assessment Centre Case Study 'University Reunion' Essay

Assessment Centre Case Study 'University Reunion' - Essay Example The major reason companies or businesses merge is to reduce or save on the production cost especially in the case of former competitors, generate capital for entering into the markets or launching products, and possessing technical knowledge and complementary practice needed to compete effectively in the market. (Sanders, 2012) Acquisitions and merger The term merger and acquisitions are usually used by several people as if they are synonyms of each other, but a slight difference exists between the two terms. According to Investopedia (2011), when a single company takes over another company and establishes itself clearly as the new owner, the sale or purchase is referred to as acquisition e.g. Panflow acquiring the Vatline Company. The force that allows for new business enhanced cost efficiencies is known as synergy. Synergy assumes the form of cost savings and revenue enhancement. When the companies merge, they hope to benefit from four major ways, which are also the ones that may g enerate issues if not handled well. These areas are economies of scale, acquisition of new technology, staff reductions, and improvement of industry visibility and market reach. Business issues The subject of employees is usually handled as a minor business issue while it has a huge role to play in the success of the merger or acquisition. John Reh (2012) refers to this issue as merger mania, and advocates for a successful management of people to achieve a successful merger. Bersin & Advocates (2010) supports this idea by presenting it from the perspective of HR consulting and outsourcing. The main reasons for a company acquiring another or merging are critical to the solutions of the business issues that may arise due to the company acquisition. Identifying the strategic reasons why Panflow acquired Vatline aids in concentrating on the synergies that Panflow may require for success. Common strategic reasons or objectives for acquisitions that range from complementary market and pro ducts, acquisition of key technology, gaining creative talent (from Vatline), and eliminating competitor are important in determining the solutions to the business issues. (Daunt, 2002: p.2) Merger pitfalls Gitelson et al (2001) identifies seven key areas that any merger needs to look into from the beginning in order to ensure success. These areas or pitfalls are preoccupation, list-making, organizational proliferation, irrelevant and infrequent communication, triangulation, relatives, and the guiding light. Technical issues The idea of merging organizations or companies always requires the technological integration between the two companies. Vatline and Panflow are utilizing different software and hardware platforms and making the same business units to function as one the companies require a technology in place that would enable the different systems to communicate at a machine level. (William, 2004) The easier way to attain this is for one group to migrate to the same technology functions as the other. The manner that should be followed in selecting the best technological platform to use would be considering the technological superiority of one of the systems over the other. Apart from the superiority of the technology, the major issue is supposed to be the ease at which the transition from one system to another would be achieved from the procedure, organizational structure, and

Discussion Questions (Information Systems) Essay

Discussion Questions (Information Systems) - Essay Example Now no one can be held accountable in such a scenario because the customers have privacy issues if monitoring services are installed. Also if the there is some issue in withdrawal of cash due to slow service and faces a queue of people , the customer on the safe side should have been careful and should have kept the time margin in mind while heading for the ATM. 2. Should companies be responsible for unemployment caused by their information systems? Why or why not? In the Era of Information technology one cannot imagine themselves surviving in this competitive world by sticking to the traditional methods of business and its operations. Information systems had been basically developed as the need for enhancing the performance of business operation by organizing and integrating business activities grew. Companies cannot be held responsible for the unemployment cause by transference of certain tasks and jobs which were previously handled by people to the information systems. Instead peo ple should learn to cope up with such changes, should enhance their skills and should learn and evolve themselves with firsthand experience.

Creating a Memo and Annotated Bibliography for a research topic Paper

Creating a Memo and Annotated Bibliography for a topic - Research Paper Example There are both benefits and drawbacks to working at home. First of all, let us list some benefits. There is no commute, individuals can spend more time with family and friends, schedules tend to be more flexible allowing employees to do things such as run errands and go to doctor appointments on a much easier basis, the pay is often higher, one does not have to dress up to go to work, the work can often be completed in a fraction of the time with the same or more amount of pay, and employees can often take breaks at their leisure. However, there are some drawbacks to working at home. First of all, it can be harmful socially. A person may have a hard time making friends, networking, or become easily bored working and living in the same location. Oftentimes, working at home means buying extra equipment that will need to be used during the course of employment. It is often hard to distinguish your superiors from your co-workers and communication throughout the company may be hindered. P aydays and other appointments tend to be less reliable. Important dates and appointments may be put at risk because of communication problems and the lack of knowing who to go to for what. A person can find him- or herself working all hours of the day and night because of the much-needed breaks, and there is a lack of personal relationships and contacts. Perhaps worse of all, there are many â€Å"employers† out there who set up scams to recruit at-home workers and end up ripping them off. The main point here is that you have to know what to look for. There are legitimate sites out there dedicated to sifting through all of the work-at-home â€Å"job offers† and only pulling back the ones that they, in their best opinion, feel to be legitimate. Two good sources for these are www.wahm.com and www.craigslist.com. Both of these sites tend to list legitimate sources of work-at-home employment rather than scams. You still have to be careful, though.

Isolation and Loneliness in Of Mice and Men Essay Example for Free

Isolation and Loneliness in Of Mice and Men Essay In the novel Of Mice and Men the theme of loneliness and isolation can hardly be ignored as there are elements of them in key moments in the story. Isolation and loneliness plays a huge role in the story and some of the points that make this book a very gripping read, they also put things across that most of us would not have imagined in the first place. George and Lennie play the biggest part to the themes of loneliness and isolation. When they first arrive at the ranch everybody is very surprised to see two itinerant workers travelling around together. The night before George and Lennie come to the ranch they are sitting by the brush they say to each other Guys like us, that work on ranches, are the loneliest guys in the world They dont belong no placeBut not us! Because I got you to look after me, and you got me to look after you. George and Lennies dream of themselves owning a ranch together and having a house with two separate bedrooms for each other, this in the day the book was written was very strange because people keep themselves to themselves and travel on their own they would do almost anything to share a room with somebody just for the company. But George and Lennie arent lonely and they want their own space away from other people. All of the other workers are not afraid to tell George and Lennie that they find it strange that two workers are travelling together and Lennie can only speak when George lets him. The ranch owner tells George that he will keep an eye on them because George may be trying to take something from George, for example his money. This is a perfect example of how people thought about workers travelling together. A good point about having friends on the ranch is if you get in a fight you have someone to stick up for you. An example of this is when Curley starts to hit Lennie he does nothing until George tells him that he can hit back and so he does and Curley gets what he probably deserves. The friendship that George and Lennie has is very important especially to Lennie because most other people would not be able to put up with him being a pest and causing them to loose their previous job in weed due to Lennie doing something stupid. If it was not for these two friends looking out for each other Lennie would probably been killed a lot earlier on in the story and not by George. Curleys wife is also a great example of loneliness and isolation on the ranch. Steinbeck does not give her a name. That makes her feel unimportant and she is not wanted, even though she plays a big part in the novel about the themes of dreams and in a way stops Lennie and George from getting their own dream of their own ranch. She is the only woman on a ranch full of men. This means that there is an immediate sense of loneliness because if any of the workers are caught flirting with her there will be trouble because Curleys dad is the ranch owner and he can get the workers sacked if his son tells him to, so Curleys wife has to stay in her house all day and the only person she can really talk to is Curley. Towards the end of the novel when Curleys wife is talking to Lennie in the barn it is the first time in the whole novel when she actually has a full conversation with anybody. She opens up to Lennie and tells him things that she has never told anyone else before, probably because she has nobody else to talk to. She really lets her hair down and tells him all sorts of things like she tells him that she does not like to only have to talk to Candy because she does not like him and that he is not a nice person. The only reason why she married him was so that she can escape her previous life at home. She also says Think I dont like to talk to somebody ever once in a while? Think I like to stick in that house alla time. On the ranch Candy is another perfect example of loneliness and isolation. Because he is old and disabled the other workers have a different attitude to him. His equivalent to a friend on the ranch was hi old dog. Because his dog was old and no longer useful so they kill it. Candy hopes they shoot him when he gets unable to do any work. At the very end of the novel when Lennie has killed Curleys wife and Curley is hunting him down. George is the one to kill Lennie because they were friends and he wanted no body else to shoot him. This shows friendship even when Lennie has done something very bad up until his last moment George can still find it in his heart to be kind to Lennie.

Race and Racial Group Essay Example for Free

Race and Racial Group Essay Search the Internet for groups and organizations promoting racial equality to help you complete this assignment. You may also refer to the Internet Resource Directory in Ch. 13 of Racial and Ethnic Groups. Using the information from the text and your web search: Identify one racial group from the list below:  · Hispanic American/Latino Write a 500- to 750-word paper from one of the perspectives below:  · A historian writing about the racial group in a book chapter  · A news reporter writing a newspaper article or blog entry about the racial group  · An individual member of the racial group, writing a personal letter to a friend who is not a member of that racial group Answer the following questions:  · What have been the experiences of this racial group throughout U. S. history?  · What have been the political, social, and cultural issues and concerns throughout American history?  · What legislation meant to constrain race within prejudicial boundaries was enacted? How did the various groups you researched fight this legislation? What legislation meant to alleviate prejudicial boundaries has been enacted? How did the various groups you researched promote this legislation? Assignment: Historical Report on Race Purpose of Assignment Students explore a variety of resources on racial equality and write a paper from a historical perspective relating to the experiences of a particular racial group in the United States. By understanding the history of experiences of various groups, students will be better prepared to connect historical experience to racial diversity today. Resource Required Internet Resource Directory in Ch. 13 of Racial and Ethnic Groups.

Overview Of Hotel Reservation Software Information Technology Essay

Overview Of Hotel Reservation Software Information Technology Essay If guest want to make reservation, they need to call Hotel Front Office to reserve desired room. In this case, Receptionists have to record all Room information and Customer information which concerns with particular reservation with manually paper based system. Besides, Front Desk processes (Check In, Check Out, etc) have been recorded with paper based system as well. In other words, it can be said that all processes of Front Desk in Hotel are undertaken to run with paper bases system. Thus, Data inconsistent problems are faced due to processing with paper system. Furthermore, data are not easily review as it needs to store huge range of data and problems can occurred when searching associated records. For instance, Front Office Staff will get trouble when they want to search record of customer who stays in hotel over 5 times for discount promotion factors. Thus, people change to use computerized system which is more effective than paper based system. Because of using computerized system, long term record can be review easily and quickly, data security can be limited with authorization procedures and besides, profit and loss record of Hotel can be checked and reviewed by Management level. From these time, Hotel Reservation General Suite are more effective as time over. Why is Hotel Reservation System used in web? The main purpose of hotel reservation system in the web is to become real time processing system. A online hotel reservation software is used by businesses to mechanize their day-to-day operations such as reservations, room bookings, check-ins or check outs. Basically, it serves the purpose of easing out the woes of the hotel management as well as that of the customers, who are extremely important in the hospitality business. A online hotel reservation software is developed for compatibility with the internet. Such online hotel reservation software is used for the purpose of different types of accommodations like Hotels, University accommodation letting, Hotels and Guesthouses, Cabins, Cottages, Villas, Hostels or any other room booking through internet, thus adding to the convenience of the customers. Advantages The online hotel reservation software system helps to boost revenue as it saves processing time and also helps to provide better management in cases of booking system and room reservation. The software application system can be used to manage the daily transactions of a hotel, which includes restaurant billing, reservation billing, check-ins, check outs and a complete accounting section. This type of software is a contemporary solution which has whole variety of detailed modules to cover each function in managing a hotel. With the online hotel reservation software, the bookings and transactions can be done virtually any time of the day and from anywhere in the world. With hotel software installed, the staffing can be reduced significantly by the management and also, because fully functional software is being used, the chances of errors too become nil. 2. Analysis 2.1. Requirements Gathering and Observation Overview This system is currently based on the functionality of Inya Lake Hotel at 37, Kaba Aye, Pagoda Road, Yangon (Rangoon), Myanmar. This was built in the 1960. This hotel is situated on the borders of the Inya Lake, just 15 minute drive from the city center and is conveniently close to the airport. As it is one of the great and splendid hotel in yangon, it offers great facilities such as function halls containing events Banquet and conference facilities, wedding with different Package, Dinning, Fitness center, Swimming Pool, Tennis etc. Furthermore, this hotel provides 175 guest rooms raging from Superior to Presidential with fully equipment. Background of the project The name of the hotel is Inya Lake which has 5 types of rooms such as single, double, family, superior. The guests who check-in to the hotel must firstly complete a registration form. Sometimes guests do not directly check-in to the hotel, they reserve type of room they want. And then they check-in to the hotel with their reserved room so that reserved rooms are not available for directly check-in guest until withdrawing reservation Block reservation may be made by travel agents for tour groups. When they arrive, check-in and register procedures are carried out as usual and allocated to their reserved rooms. Check out and payment procedures are also the same as normal guests. Reservation may come from guests or travel agent via telephone. Inya Lake hotel also has restaurant which serve food and meal for guest. Laundry, telephone, and mini bar service are available to the customer. When guest takes these services, associated staff procedure and restaurant bill and send bill to the Front Office department. When guest request check out, receptionist calculate bill and procedure check out bill. Payment is made by guests when they check-out, Bill which contains room charges and other charges is produced to guest. Introduction to System The main responsible person in the Hotel Reservation Processes is Receptionist (Front-Office staff) who needs a system that will enable them to check whether a reservation request is possible record the booking retrieve the booking at the appropriate time. It does not matter how the request for a reservation is made; the system of processing will remain the same. The current system process for reservation is as follows and all of these processes are operating manually; Guest Reservation by telephone, fax, personal Check-in process Check-out process Payment process Guest Reservation First of all, guest reservation process is first phase of the Guest Cycle, in other words Pre-arrival phase which involves activities, for instance, reservation by preferred method (telephone, fax, personal), identification of source of business, prepayment, and other pre-arrival activities. The minimum information require in this process are When? How long? Who? and What type of room? Receptionist have to check at Room List to make sure there is available room to reserve. Consequently, the receptionist will respond with Price, Conditions and other further answers that guest require. After confirming with Room List and Guest, receptionist has to add reservation information in the Reservation Records. Guest Registration Guest Registration process contain in Arrival phase of the Guest Cycle. This process contains identification of guest status, room assignment, rate assignment, establishment of credit. Registration process has two types; registration with prior reservation or registration without reservation. If they have a reservation they will be allocated to a reserved room of the requested type. However, if they have no reservation, they are allocated to an available room which matches their requirements. There is no online payment accept by hotel currently, and customer need to pay advance paid when check in to the hotel. Check-in process After Registration process, check-in procedures carry out, eg. after filling registration form, creation of guest account, issuing of room key and rooming of guest are included in check-in procedures. As for check-in procedures, receptionist has to fill Guest information (Guest account) to the file and record all guest information required. Prepayment task will involve in the check-in procedure by guest preferred method. After issuing room key, check-in procedure is completed. Check-out process In a check-out time, a full list of room charges and unpaid services as well as any prepayments are produced as a bill. The guest pays any outstanding amounts and is issued with a receipt to continue to go payment process. Receptionist has to communicate with other departments such as Food Beverages, Services, Telephone operating, etc to make sure all bill to collect till guest request to check-out (returning room key). Payment process Guest can give their suitable cost by different method in payment process when they are check out from the hotel; Cash, Credit Card, Cheque, Foreign currency. Reporting Process The middle management level can see the operation transaction reports that are reserve, check in, check out and guest. The top management level can see the strategic reports such as which room is mostly check in search by period, which room is mostly reserve search by period, and monthly and yearly report. Fact Finding There are many fact-finding methods. There are observation, record searching, special purpose record searching records, sampling, questionnaires, interview and workshops. Among these, I had used some methods to get required facts and information. Among these, I used some methods to gather the required information. Both Observation and Interviewing are used to get require information. Firstly, I interview with the employees of the InyaLake Hotel to know domain of the organization and what they need. And then I interview with the management level of the InyaLake Hotel to get different requirement with different point of view. After that I collected the require form check out voucher and other external services voucher and so on. Secondly, I used formal or informal observation, and both are equally useful. Formal observation is a planned, conscious approach, which involves watching an operation or procedure for a specific period. But informal observation should be used at all times when investigating user operation. I observed the procedures of currently used system and collected all necessary facts by analyzing documents and interviewing the customers and owner of the system. In addition, I also surf the web from various brands of the not only online hotel reservation software and online front desk software. Prioritization Requirements Requirement should be prioritized. One way to do this by use of the MoScoW rules, MoScoW stands for Must Have requirement are the highest priority functional requirements. Without then the system will be unworkable and useless. These requirements constitute the minimal usable subset of all requirements. For my system, reservation, check in, check out are highest priority. Should Have requirement are the next priority group. In a less time constrained project they would belong to the first group, but the system will be useful and usable without them. For my system, room gallery and external services sub system is that a kind of priority. Could Have requirement are those that can be more easily left out of the increment which is being developed. It means they are going to included later. For my system, expand and inventory control are that kind of requirement. Want to have but will not have this time round requirements are those which can wait until later development takes place. For my system, Payroll for staff is a kind of requirement. Introduction of UML UML or Unified Modelling Language is a multipurpose modelling language that aims to provide a standard for modelling a system. UML consists of various diagrams used to model a system from initial idea to an implement able project. Each model carries the specifications and requirement of that same system from different point of view. For example, the users of a particular system only want to know what the system can do while the designer will design what and how many functions or tasks in that system. But a programmer or engineer needs to know how to perform a particular function or how each task affect each other. All this can be realize using UML diagrams. UML provides standard methods and notation to create these models as well as guideline to transform one model to another model while preserving the consistency between models. UML is a collaboration of several traditional modelling concepts and notation. It is first created by Grady Booch, James Rumbaugh and Ivar Jacobson during 1994. UML is a non proprietary modelling language but its ownership and evolution responsibility is governed by Object Management Group (OMG). The application of UML is very wide. It is not only used in object oriented systems analysis and design. It is also used widely in all phases of complex software development life cycles, development of many systems engineering, as well as in modelling of many business processes. UML is not dependent on any programming languages and strongly highlight the concept of reuse, layering, partitioning and modularity. In general, UML is design to be flexible, extendable and open to many specific applications or industries. UML provides guideline on how to extend a system using stereotypes method. Introduction to UML Diagram According to the new OMGs information, there are a total of thirteen types of diagrams define in the latest UML 2.0, which is divided into three categories namely static structure, behaviour and interaction. Static structure models include the Class diagram, Object diagram, Component diagram, Composite Structure diagram, Package diagram, and Deployment diagram. Behaviour models include the Use Case diagram, Activity diagram, and State diagram. And lastly interaction models include the Sequence diagram, Communication diagram, Timing diagram, and Interaction Overview diagram. Each of the diagrams serves its own purpose and is strongly related to each other. InyaLake Hotel Use Case Use Case Description Register Customer this use case described to customer register for the system. In other word, it mostly intended for member customer. This use case exist top of the diagram because the other transaction need to work after the registration process. Reserve Room Type this use case identify the booking of the room type. It includes two types of booking that are online and offline. The online booking only performs for registration member and the offline booking carry out for guest. Check In this use case explain for customer check in room when a customer from booking or direct check in. Take Service this use case mean when the customers check in room in hotel, they can request the service form a hotel. After finishing of the request service, the staff will perform their request service. Check Out -this use case describes the customer request check out the room from a hotel. In this process, the system will perform calculation both room charges and service charges. Finally, the system produces a bill for customer. Use Case: Reserve Room Type Primary Scenario 1. The use case starts when a customer enters the reservation link. 2. The system will show login screen. 3. A customer enters the email and password in a login form. 4. The system will display reservation page. 5. The system will generate the auto reservation id for a particular customer. 6. A customer enters a total guest in the reservation form. 7. A customer selects arrival date and departure date in the reservation from. 8. A customer chooses a room types and fill a number of room to stay in the hotel and click the add button. 9. The system will show the reserve room type list in the screen. 10. A customer presses the Reserve button to reservation. 11. The system will verify the information, save reservation information, use case ends. Secondary Scenario 1. The use case starts when a customer enters the reservation link. 2. The system will show login screen. 3. If a customer has not a member, a customer clicks the sign up button to show register page. 4. The system will show register screen and auto generate the Member ID. 5. The customer enter Name, Password, Nationality, NRC/Passport, Phone, Gender, DOB, Email, Address and click the register button. 6. The system will transfer login screen again. 7. A customer enters the email and password in a login form. 8. The system will display reservation page. 9. The system will generate the auto reservation id for a particular customer. 10. A customer enters a total guest in the reservation form. 11. A customer selects arrival date and departure date in the reservation from. 12. A customer chooses a room types and fill a number of room to stay in the hotel and click the add button. 13. The system will show the reserve room type list in the screen. 14. A customer presses the reserve button to reservation. 15. The system will verify the information, save reservation information, use case ends. Use Case: Check In Primary Scenario 1. The use case starts when a staff enters the check in link. 2. A staff selects a member or guest who makes reservation. 3. The system will display member Information, reserved room information. 4. A staff selects room type. 5. The system will show available room information. 6. A staff chooses a room from available room list to check in. 7. A staff clicks the check in button to check in. 8. The system will verify the information, save check in information, use case ends. Secondary Scenario 1. The use case starts when a staff enters the check in link. 2. A staff selects a member or guest who makes reservation. 3. à ¡Ã¢â‚¬Å¡Ã‹â€ Ãƒ ¡Ã¢â€š ¬Ã‚ ¹Ãƒ ¡Ã¢â‚¬Å¡Ã‹â€ Ãƒ ¡Ã¢â€š ¬Ã‚ ¹If a member or guest is not to make reservation. 4. A staff selects check in date and check out date. 5. If a customer is guest enter guest information else enter the member id to verify valid member. 6. A staff enter total guest. 7. A staff selects room type. 5. The system will show available room information. 6. A staff chooses a room from available room list to check in. 7. A staff clicks the check in button to check in. 8. The system will verify the information, save check in information, use case ends. Use Case: Take Service Primary Scenario 1. The use case starts when a staff enters the service taken link. 2. A staff enters to room no to take service. 3. The system will shows check in information and produce service taken form. 4. A staff enters a service voucher number. 5. A staff selects a service type. 6. A system will show relevant service item and price. 7. A staff enters amount of service item. 8. The system will calculate and display total amount. 9. A staff press add button to take service. 10. The system will display service taken list and services total. 11. A staff clicks the save button. 12. The system will verify the information, save check in information, use case ends. Secondary Scenario 1. The use case starts when a staff enters the service taken link. 2. A staff enters to room no to take service. 3. The system will shows check in information and produce service taken form. 4. A staff enters a service voucher number. 5. A staff selects a service type. 6. A system will show relevant service item and price. 7. A staff enters amount of service item. 8. The system will calculate and display total amount. 9. A staff press add button to take service. 10. The system will display service taken list and services total. 11. A staff clicks the save button. 12. The system will verify the information, save check in information, use case ends. Alternative Paths 2. If there is not found check in room, the system will show error message and use case ends. Use Case: Check Out Primary Scenario 1. The use case starts when a staff enters check out link. 2. A staff select member id or guest name choose to check out. 3. The system will show check in information, check in room and total room charges information, service taken and service taken charges information. 4. A staff clicks the check out button. 5. The system will verify the information, save check in information, use case ends. Alternative Paths 2. If there is not found member id, guest name, the system will show error message and use case ends. Secondary Scenario 1. The use case starts when a staff enters check out link. 2. A staff select room number choose to check out. 3. The system will show check in information, check in room and total room charges information, service taken and service taken charges information. 4. A staff clicks the check out button. 5. The system will verify the information, save check in information, use case ends. Alternative Paths 2. If there is not found room number, the system will show error message and use case ends. Class Diagram Why divide member and guest table? In a hotel, every guest cannot be fill registration and they may want to stay only one time to stay that hotel. In this situation, I separate the two types of customers that are guest which do not fill registration and may be one time customer for each hotel and member who comes often/always come to hotel. Why I made generalization for user table?

The Allegory of the Cave Essay -- Platos Republic

In Plato's Republic, the great philosopher describes what is needed to achieve a perfect society. He addresses several subjects still debated in today's society, such as justice, gender roles, and the proper form of education. He discusses these issues through his main character, Socrates. Socrates, another well-known philosopher for his time, happens upon a group of men, and what begins as a modest question, leads into a series of debates, metaphors, and allegories. Perhaps the most discussed allegory in today's popular culture is the Allegory of the Cave. Over the past decade, several movies have mimicked the fantasy, the most profitable being the Matrix Trilogy. But what makes this story so fascinating? Through it, Plato attempts to map a man's journey through education. The map used is another metaphor: the Line. He explains the rewards for those who reach the top of the Line, and the significance of those who fall short. He also tries to answer the important question, how does a city's ruler view politics and education, once he has reached true understanding? Plato's fantasy begins in Book VII, 514a, with a dismal view of humanity, told by Socrates. He describes a world in which people live in a cave from birth, never seeing any sign of daylight. They're heads are bound to the wall in such a way that they cannot look at either side of them, nor behind them. The people are ignorant of all their surroundings except for what is directly in front of them. Socrates goes on to describe a massive fire behind the people, and behind the fire, a partial wall. On top of the wall stand several statues of people, animals, and other various objects. Out of sight from the bounded prisoners are another group of people who manipulate the ... ... of the Line: Imagination, Belief, Thought, and Understanding. When he completes the Line, he becomes a philosopher-king, ruler over the city. The guardian then returns to the cave to help the others turn around and become educated. They perform this charity because they strive for the benefit of the city, rather than themselves. In contrast, the prisoners who refuse to become educated must not participate in politics, because their motives are set on benefiting themselves instead of the people as a whole. Through these points, Plato explains the views of the philosopher-king. The ruler views politics as a privilege meant only to be experienced by the educated, and he views education as the ultimate goal in life; to achieve understanding of the world around him. Through these ideals, Plato believes that his ruler will be able to properly lead his perfect Republic.

Hiroshima Essay -- Essays Papers

Hiroshima The stories and events that unfold in John Hersey’s, Hiroshima, have certainly been eye-openers for me. As a child in middle school and high school I, we have all heard of the atomic bomb and of course of Hiroshima, but never in as much detail or on such a personal level as these stories. Not even in chemistry or physics class, where I learned some of the specifics as to how the bomb works, had I known of the destructive force of the bomb or it’s gruesome effects on human beings. As I mentioned before, this book was quite an eye-opener for me because it has taught me just how deadly nuclear weapons can be not only on material properties, but on human beings, and why nuclear weapons must never again be used is such a way. The effects that the bomb had on buildings and other...

Childhood Memories in My Papas Waltz by Theodore Roethke and Piano by

Childhood Memories in "My Papa's Waltz" by Theodore Roethke and "Piano" by D.H. Lawrence "My Papa's Waltz" by Theodore Roethke and "Piano" by D.H. Lawrence are two poems in which grown men recall memories of their childhood. "My Papa's Waltz" has a quietly sad, almost resigned tone as Roethke relives his nightly dances with his father as a young boy. Lawrence's "Piano" is somewhat dreamy as a man is taken back by a song to his childhood. While both are presented to us through similar personas, striking differences are apparent throughout the two poems. "My Papa's Waltz" is the pensive recollection of a boy's nightly waltz around the house in the arms of his father. Roethke's poem gives a voice to the often silent internal conflict that the children of addicts struggle with. The sad resignation of the young boy is solidified early on in the poem. In the first stanza Roethke sets a tone of both pain and loyalty with the line, "But I hung on like death: Such waltzing was not easy" (479). "My Papa's Waltz" provides readers with the opportunity to see life through the eyes of...

Poetry Analysis: “Love is not all” Essay

Poetry reveals the emotions of the speaker. It will give happy thoughts if the speaker is happy but the opposite if the speaker is sad. Poems exist because of emotional certainties and uncertainties. That is why poems are more ideal and complex rather than other forms of literary pieces. The poem entitled â€Å"Love is not all† by Edna St. Vincent Millay discusses the meaning of love. The whole poem wants to say the truth about love – the destiny of people and how humans treat love at all. There are also different emerging figurative languages throughout the poem, which discusses the problems and dilemma of being in love. Therefore, the theme of this poem is love as it unravels the sadness and deepness of affection through metaphorical justification of the speaker’s emotions. The speaker of this poem wants to convey one thing – love is not perfect. He wants to justify his emotions through the different experiences in his life. Based on the message of the poem, the speaker is a man who wants to share his distress, defeat, and fall in loving his woman. The speaker compares love to a drink, meat, roof, floating spar, air, and medicine. These things symbolize many concepts that strengthen the idea and context of love. Drink and meat symbolize life, roof symbolizes shed or shelter, a floating par symbolizes life saver, air symbolizes breath, and medicine symbolizes cure. â€Å"Love is not all: it is not meat nor drink / Nor slumber nor a roof against the rain; / Nor yet a floating spar to men that sink / And rise and sink and rise and sink again; (St. Vincent Millay, 1-4). † All these ideas give life to humans but the point of the speaker is not to strengthen the idea of love but stating that love is not about living but dying. The poem is an irony of love as a source of life and comfort. The speaker wants to share that love is not as ideal as it can be. It is not like giving all the good things to obtain happiness because the speaker feels that love is like facing to death. The speaker wants to shed tears as he describes his experiences in love but he could not. â€Å"Love can not fill the thickened lung with breath, / Nor clean the blood, nor set the fractured bone; / Yet many a man is making friends with death (St. Vincent Millay, 5-7). † This part of the poem emphasizes the paradoxical concept of love where it could not provide life or saver to one’s body. Love is not selfless but selfish based on the description of the speaker. Therefore, it can be said that affection is not feeling like in heaven but almost in hell according to the speaker. Love gives you happiness when you fall in love but it gives you death when it breaks your heart. This is what the poem is from the beginning up to the end. â€Å"I might be driven to sell your love for peace, / Or trade the memory of this night for food. / It well may be. I do not think I would (St. Vincent Millay, 1-4). † However, in the end of the poem, the speaker himself accepts the fact that he could not fight against his love because his affection revolves around his woman. It only means that the speaker loves his woman so deeply that he could accept and endure the pain and sorrow but will not ever maker her suffer after almost killing the man by breaking his heart. In conclusion to this, the poem shows its main point in the beginning. In this case, the succeeding lines are only justifications of speaker’s emotions. In the end, the struggles and sufferings of the speaker still fades after feeling that he could not take any revenge against his woman because behind all the hatred and anguish against love, he still has his affection towards his love that no one could ever contain. Reference St. Vincent Millay, E. â€Å"Love is not all. †

Data Protection Act 1998 Essay

During face to face and telephone conversation you should always be well mannered, presentable and speak with appropriate language and be informative to the conversation at hand. What type of questioning you as a therapist should use; You should always use open and closed questions when dealing with a client, open question e. g. what treatments have you had before. A closed question e. g. have had this treatment before. Personal behaviour; Your personal behaviour should always be professional and informative to the client’s needs so you give the best options to your client with the next professional presentation. Personal professional presentation; Your professional personal presentation should always be clean, neat and fresh smelling and meet the salons rules and regulation, because the first person the client meets and see’s is you, and you should show a good presentation because your jobs is to make the client look and feel more beautiful whilst selling products to them. Data protection and storage information; Data protection and storage of information should always be followed to the data protection act regulations, to avoid any information being found be someone inappropriate and used in a harmful way. This information should be stored away in a locked cupboard or on computer with a password. Timings and costs; Timing and costs should always be memorised and learnt by all staff members to ensure the salon runs efficiently, that the clients are well informed on procedures and prices and so that there is no dispute with the information given and that treatments won go over causing over booking of the therapist and loss of profits for the salon. How to keep payments safe and secure; Payments should be kept safe and secure in a cash register with a key or electronic lock, and only people of authority should have a copy of a copy of the keys or codes. What types of problems that may occur in the salon; Miss-informed treatment prices leading to an unhappy customer. Clients being late for appointments and being turned away or asked to wait due to time keeping the receptionist and therapist has to keep to run a smooth salon. Contra-actions due to a reaction to certain treatments leading to an unhappy client. All of these problems should be referred to the salon manager or owner to deal with, as you as the therapist have no jurisdiction here, unless you are salon manager.

Castlebridge

December 01, 2010 Case Study Analysis # 70 Castlebridge, a maker of high-quality outerwear, located in London is at a cross roads. Although its headquarters operates from London, most of its manufacturing has moved offshore. With the last domestic factory slated to close, the firm's executives struggle to preserve the â€Å"Britishness† of the brand. On the other hand, the company has to reduce costs to remain profitable. It seems that moving production offshore is inevitable. The executives believe that Castlebridge should come clean about it.In a world where stakeholders matter more than ever, the firm can't just outperform competitors. It has to go above and beyond to satisfy their constituents. Therefore, the CEO Mary Crane asserts that the plant closure is a logical step. Reputational risk is a concern as well as brand image. The majority of the customers who purchase Castlebridge items are wealthy. They pride themselves in wearing high class British fashions. The company fears that Asian manufacturing tags will diminish consumer confidence in quality and authenticity. The CEO wants to take the logical approach where the objective of any firm is to maximize profits.By not doing so, the firm will lose out to the competitors and will continue to face rising production costs in keeping up with consumer preferences. She holds Fergus Harold accountable for being overly nationalistic and even rather ignorant to the status of British clothing made in Malaysia and its effect on a Japanese consumer. Her unabashed perception indicates that backlash would be from local purchasers whose confidence may be undermined by the outsourcing of a classy British brand to a third world country. Furthermore, it is well pointed out that the CEO does not feel threatened by British media.Supposedly she sees that production line workers are of the lower working class whereas buyers of Castlebridge's products of are of the wealthier class. Castlebridge simply cannot survive in their high cost market by maintaining its production lines within the UK. Labor cost is just too expensive. Trade unions have become cleverer with their protests and could potentially be a thorn in their side. The company needs to make a decision soon. The British public has been down this road before, as have foreign consumers of British products. I agree with the CEO that cost cutting measures need to be implemented.There is no need to maintain high production costs and place burden upon the shareholders of the company. If the British public has been down this path before then there should be no problem. If the firm shines light on its native roots and its international production, it could establish a winning reputation as a truly modern, global brand. However, the customers’ sentiment is very important. The brand image is highly regarded and maintaining the class, quality and authenticity is just as important as running the risk of a complete closure and a shutdown of bu siness.Could Castlebridge hire foreign employees to work in the U. K? Could wages be scaled down to keep in line with profit margins? Maybe these alternatives should be considered. Otherwise, the real risk to the brand could be the potential loss of its high-class distinction and not its national identity. Before making a firm decision, all alternatives should be considered. As a member of the Board of Directors, Ferguson should have the conscientiousness to advise the company to rediscover and recommit to the core values that have made them so successful.Should the CEO go through with moving its production facilities offshore, he could recommend a trust-building people strategy, modeled by the CEO, which emphasizes forthright communication from management to the employees as well as the opinions of its customers. In doing so, the company will be compliant with its corporate culture and stakeholders. The last thing Castlebridge needs is to have its employees and customers reject the principles of this outerwear line. With that being said, the company can continue to enjoy the success it has had.

Enrich your life and improve your health Essay

Friendships can be good for you. Find out about the connection between your health and friendship, and how to promote and maintain healthy friendships. By Mayo Clinic staff Friendships can have a major impact on your health and well-being, but it’s not always easy to build or maintain friendships. Understand the importance of friendships in your life and what you can do to develop and nurture friendships. What are the benefits of friendships? Good friends are good for your health. Friends can help you celebrate good times and provide support during bad times. Friends prevent loneliness and give you a chance to offer needed companionship, too. Friends can also: †¢ Increase your sense of belonging and purpose †¢ Boost your happiness †¢ Reduce stress †¢ Improve your self-worth †¢ Help you cope with traumas, such as divorce, serious illness, job loss or the death of a loved one †¢ Encourage you to change or avoid unhealthy lifestyle habits, such as excessive drinking or lack of exercise Why is it sometimes hard to make friends or maintain friendships? Many adults find it hard to develop new friendships or keep up existing friendships. Friendships may take a back seat to other priorities, such as work or caring for children or aging parents. You and your friends may have grown apart due to changes in your lives or interests. Or maybe you’ve moved to a new community and haven’t yet found a way to meet people. Developing and maintaining good friendships takes effort. The enjoyment and comfort friendship can provide, however, makes the investment worthwhile. What’s a healthy number of friends? There’s no need to aim for a specific number of friends. Some people benefit from a large and diverse network of friends, while others prefer a smaller circle of friends and acquaintances. There are also different types of friendship. You may have a few close friends you turn to for deeply personal conversations, and more casual friends with whom you see movies, play basketball or share backyard cookouts. Consider what works for you. Overall, the quality of your relationships is more important than the specific number of friends you have. ****A friend is a trustworthy companion, who cherishes the special moments and memories of your life with another person, forming a friendship. I agree that Friendship is the most important aspect of our lives because the main ideas of friendship are trust, honesty and sharing similarities. Another important thing about friendship can offer is support and help. Friendship is the most important because of the trust, honesty and sharing similarities with a person or people as no one likes to feel alone. Having trust and honesty so you know that you have a great friendship is big and would impact your life in so many ways also having these similarities will make your friendship strong and long-lasting. Just like in Up the movie Russell and Mr Frederickson had a bond and a friendship that included all these things trust and honesty and also similarities such as the love for wilderness and Kevin and Doug at the end of the movie. Which is a great thing to have and would be the most important aspect on Mr Fredricksens and Russell as they have no one else to turn to for trust and honesty. In the film Up it shows friendship and how important it can be. Carl and Ellie give a great example of a strong friendship from the beginning of the film it shows finding each other and becoming close friends to standing by each other til the end. This friendship showed similarities of adventure, trust and loyalty. we need trust, honesty, sharing similarities to make a friendship, and this is why friendship is the most important aspect of our lives. Friendship plays an important role in our lives, to a large extent. Which a friendship could last your whole life and improve your life for the better like carl and Ellie’s friendship. †To have a friend and be a friend Is what makes life worthwhile.†

An Analysis of Ambition in Macbeth by William Shakespeare

An Analysis of Ambition in Macbeth by William Shakespeare In Macbeth, a play set in Scotland, William Shakespeare wrote a tragedy of a man s ambition. In the play, Macbeth is described as a man who has ambitions of becoming king. After the first part of the prophecy by the witches whom he has met returning from battle comes true, he begins to think the second part may also come true, supernatural soliciting cannot be ill, cannot be good. The witches have predicted that Macbeth would first become Thane of Cawdor and then king of Scotland. Encouraged by his wife, Lady Macbeth, he murders King Duncan who stays as a guest in his castle. Macbeth then becomes king of Scotland. According to his critical essay on Macbeth, Shakespeare and the Hazards of Ambition, Robert N. Watson comments that ambition becomes the enemy of all life, especially that of the ambitious man himself, in this play. In Macbeth, Shakespeare interprets a man s lifelong ambition that seems to be fulfilled, but causes consequences that his mind cannot handle. Macbeth s desire to gain wealth and status completely overpowers him. Macbeth becomes more ambitious as his wife and the witches make him question himself and his desires. Lady Macbeth is the biggest encouragement to his ambition, since she uses her husband s trust to change her own future. In Act I, Scene iii, the witches and their prophecies influence Macbeth s ambition as he begins to consider murdering Duncan, If good, why do I yield to that suggestion/ whose horrid image doth unfix my hair/ and make my seated heart knock at my ribs,/ against the use of nature? Macbeth strongly believes witches words. Also, the apparitions who are called by the witches influence Macbeth by making him believe that he is invincible in Act IV, Scene I, rebellion s head, rise never, till the wood/ of Birnam rise, and our high- placed Macbeth/ shall live the lease of nature, pay his breath/ to time, and mortal custom. In Act I, Scene v, Lady Macbeth also influences Macbeth s ambition, Hie thee hither,/ that I may pour my spirits in thine ear,/ and chastise with the valour of my tongue/ all that impedes thee from the golden round,/ which fate and metaphysical aid doth seem/ to have thee crown d withal. She tries to influence him to kill Duncan. She says, Art not without ambition, but without the illness should attend it, meaning that Macbeth is not without ambition, but lack of ruthlessness that is needed. When Macbeth decides not to continue with their plan to murder Duncan, his wife urges him to act on his desires or he will think of himself as a coward. She says, Art thou afeard/ To be the same in thine own act and valour/ As thou art in desire? (Act I, Scene iv) She then makes sure he will perform the deed by taking an active role in preparing for the murder: his two chamberlains/ Will I with wine and wassel so convince, ( Act I, Scene vii) and cleaning up afterwards give me the daggers: the sleeping, and the dead/ Are but as pictures; tis the eye of childhood/ That fears a painted devil. If he do bleed,/ I ll gild the faces of the grooms withal, / For it must seem their guilt. (Act II, Scene ii) As Macbeth worries about failing to carry out the plan, Lady Macbeth tells him to screw up his courage and they wouldn t fail. Although Macbeth becomes king of Scotland after killing King Duncan, he cannot have peace. Duncan s sons escape to England and try to avenge their father. Also, the witches predict that his friend Banquo s descendants will be kings of Scotland. Macbeth orders his men to kill Banquo and his son. During the course of the play, Macbeth changes from a person with some moral sense to a man who will stop at nothing to get and keep what he wants. By the play s end, he has lost all emotion. He cannot even react to his wife s death saying that life is only a tale/ told by an idiot, full of sound and fury,/ signifying nothing. In Macbeth, ambition is the fatal flaw that causes his downfall. The play shows that one may get easily influenced by other people when he/ she is over- ambitions. After becoming king, his endless ambitions lead him into misery and tragic ending. Being obsessed by the witches prophecy, he even tries to control his future, He hath a wisdom that doth guide his valour/ to act in safety. There is none but he/ Whose being I do fear; and under him/ My genius is rebuked, as it is said/ Mark Antony s was by Caesar. Upon my head they placed a fruitless crown,/ And put a barren scepter in my gripe,/ Thence to be wrench d with an unlineal hand,/ No son of mine succeeding (Act III, Scene I). Macbeth considers Banquo and his son Fleance as threats to his security as King. Although outwardly friendly to Banquo, Macbeth is jealous and fearful of him. Throughout the play, it is Macbeth s ambition that destroys his good nature and forces him to break all moral boundaries. Until he meets the three witches, he is loyal to his king, to his wife, and to his friends. If he had not desired to become king, the three withes prophecy would not have changed his life. All of the problems start to develop when he decides to murder Duncan. He commits the murder because he is too ambitious. If he weren t so ambitious and determined to become king, he would not have to kill Duncan. After all, the witches prophecy influences his fate by turning his ambition into a tragic reality. Although he is initially led to evil by the witches prophecy, he does not hesitate to commit crime. After killing Duncan, he kills Banquo and Macduff s family. Macduff flees to England and then gathers an army to overthrow Macbeth. Lady Macbeth becomes a sleepwalker and finally dies in pain. At the end of the play, Macduff kills Macbeth in battle. Duncan s son, Malcom then becomes the king of Scotland. If Macbeth patiently waited for his time, he would have become king peacefully and have had a chance to enjoy it. The play, Macbeth, shares themes with other stories, with historic and current events, and with individual, personal experiences with which one can identify. Ambition which is one of Macbeths themes can be traced to the issue of corruption in national politics, in sports, and in a terrorist government. The Watergate scandal, the 1988 and 1994 Olympic Games, and Haiti s historic civil unrest are examples of abused power, scandal, and violence in which the players are motivated by ambition.

Restaurant takeover report and evaluation Essay

Restaurant takeover report and evaluation - Essay Example The legal framework in which the event has to be conducted within requires a lot of detail because it has various implications on key issues in the event including a significant impact on the customers, guests and any other participants at the event (Monica and Sally, 2005). The regulations also outline the roles and responsibilities of employers to their staff. Non compliance with the require legislation attracts heavy penalties. The event planners therefore need to take legal issues very seriously and comply with each legal detail so as to avoid the penalties and ensure that the event runs smoothly. A lot of attention also has to be given to the health and safety issues of both the members of staff serving during the event as well as the customers who will be attending the event. The place has to be safe for the day, most especially if it is going to attract a lot of people (Beth, 2007). There has to be a first aid team ready at hand to take care of any emergencies at the event. Th e members of staff have to have a safe environment to work within for that day so as to ensure their work is perfect. Safety planning also involves outlining a security plan of action. This will help restore things when they get out of hand. Most takeover events attract a lot of people who may have different characteristics. ... Background information This particular restaurant takeover that I was involved in happened a few weeks ago at my college. It was organized at the college restaurant and I happened to be part of the team involved in the planning period for the event. This was going to be a major event as we were expecting a huge turnout from both within and outside the college. The event was scheduled to take place on a Wednesday night between 6:00 pm and 9:00 pm. This being in the middle of the week, most students would be in campus and would come in large numbers to witness the event happening during the night. As part of the takeover team charged with the responsibility of planning and supervising the event, I was involved in almost every aspect of the event, we worked so hard to ensure the event went according to our script and that there were no sideshows or any major incidences during the occasion. Profile of the takeover Team The takeover team was made up of three people, my two colleagues and I. Our team was charged with the responsibility of managing the whole event from its preparation stage, supervising the event as well as wrapping up everything after the event. This task requires highly dedicated and committed individuals. The three of us had the necessary skills and dedication that was needed to see the event to a successful completion. It was a great opportunity for us to put in to practice the knowledge we had acquired in class. Specific Roles and Activities Undertaken My team was engaged with negotiations with the staff and supervisors of the college restaurant during the planning stages to make sure everyone understood their role during the event. These negotiations also helped us to deal with emerging

European union law Essay Example | Topics and Well Written Essays - 2500 words

European union law - Essay Example Initially, EU member states concentrate upon the discrimination on the basis of two respects as described by the EU law. Firstly, the economic objectives of EU commission is to create a common employment market with the help of equal treatment of the workers which are required to prohibit discrimination on the basis of nationality under the Article 45 Treaty on the Functioning of the European Union (TFEU). Secondly, the workers who belong from an EU nation should not be treated differently in the job market of any other EU nations on the basis of gender differences restricting discrimination practice based on sex1. Taking into consideration the ethical practices and the requirement of equal treatment of employees, the general guidelines of non-discrimination was implemented through the EU legislative emphasising on gender discrimination concerning the equal pay policies for both men and women under the Article 157 of the TFEU which was formerly attributed as Article 119 of the Europe an Commission (EC). The ‘pay gap’ between both the genders is regarded as applicable in every member state of EU according to the EU law. On the basis of the implications of ‘pay gap’, the EU legislation promotes equal pay in order to evaluate the gap between the income levels of both the genders whose pay structure is quite higher. Contextually, the employment segmentation on the basis of gender implies that in many employment workplaces, the male employees predominantly occupied the labour market within the EU member states. In the context of equal pay, the aforementioned aspect was applicable when the discrimination principle of the EU law was further extended to facilitate the equal pay of workers. Moreover, on the basis of the case law of European Court of Justice (ECJ), it can be affirmed that the general guidelines regarding the equal payment for both female as well as male employees rendered due consideration towards social objectives of growth and overall development. Discrimination of gender within the employment takes place when an employee obtains special treatments on the basis of various arbitrary criteria such as gender, religion, age, parental status, socio-economic background, race and political opinion. It is worth mentioning in this context that the notion, ‘discrimination’, was initiated within EU discourse in the form of restriction under the Article 18 TFEU. As per the EU commission, ‘Council Directive 75/117/EEC’ implemented policies obstructing gender discrimination affirming that there should be the equal pay for both men and women. Furthermore, Council Directive 76/207/EEC also executed certain guidelines regarding equal treatment for both the genders on the basis of extra pay, promotion, training and working situations2. In present business context, it has been observed that most of the working women in EU member states have to face ‘deep-rooted’ injustice within their workplace, compromising with lesser payment compared to their male colleagues irrespective of their similar job responsibilities. Hence, equal treatment among the men and women workers have emerged as one of the significant aspects within the EU member states. It is in this context t

The Sonnet Essay Example | Topics and Well Written Essays - 1000 words

The Sonnet - Essay Example . A line of poetry that repeatedly uses an unstressed syllable followed by a stressed syllable is called an iambic line. (Harrison, 68) The basic form of traditional Italian sonnets was different from the English or Shakespearean sonnet. â€Å"The Italian sonnet has two parts: an eight-line stanza called an octave and a six-line stanza called a sestet.† (Elizabeth and Hamilton, 263) However, its British originators introduced other elements related to human lives as well, and this required the traditional form of the sonnet to evolve accordingly. Consequently, the form of the sonnet changed to interweave multiple themes, for instance, in Sonnet 18, the principal themes are: beauty, life, death and eternity; while each theme is dealt in distinct quartos in a different way. This Sonnet like other Shakespearean sonnets has 14 lines in iambic pentameter, which are divided into three quatrains, followed by a couplet. The different parts of Sonnet 18 cater to different stages of the development and transition of thought or the central idea of the poem. In the first quarto of Sonnet 18, the poet introduces an object of comparison ‘summer’s day’ with his beloved’s beauty and analyzes different perspectives of this comparison. The use of comparatives like ‘more lovely and more temperate’ (2) and superlatives like ‘too short’ (4) enhance the comparison between the beauty of the poet’s beloved and the summer’s day. Hence, a summer’s day acts as a stimulant for the poet that becomes so inspired by its beauty that he deems it fit to be compared with his beloved’s beauty. However, once he begins to compare their beauties, he realizes that his beloved exalts in so many ways. The idea continues to develop in the second quarto where the emphasis switches from beauty to glory of a summer’s day. According to the poet, some days might be brighter than others,