Summery Essay Example | Topics and Well Written Essays - 250 words - 3

Summery - Essay Example This impetus was followed by a series of strategies with aggravated the situation of Timex, to wit: diversification into electronics manufacturing, subcontracting, employment of Peter Hall as the manager, cost reduction through lay-offs and wage reductions. The ultimate result was the closure of the Dundee plant in August of 1993 after an industrial dispute that lasted eight months. In analyzing the case of Timex, the authors averred that the â€Å"failure to take into account the wider context that relates the present to the past and to situate the conflict in the emergent and interrelated nature of business decisions and human resources policies† The relevant lessons that Martin & Dowling emphasized in this article are as follows: International firms should adapt and adjust to the culture and organizational competencies of the host country. There is a need to evaluate the qualifications of managers who will lead and operate international firms. As required, training and development programs should be undertaken for managers (as well as the rest of the personnel) to be assigned in international organizations. Multinational corporations should have broader efforts to internationalize their organizations in terms of encompassing cultural diversity, environmental scanning, and open mindedness in accepting lessons from each

Abridging Cultural Differences in Learning Essay Example for Free

Abridging Cultural Differences in Learning Essay The world is not only composed of different races that come from different countries but also comprised of innumerable cultures unique from each other. Races from all around the world are greatly diverse. The diversity includes differences in practices, traditions and other cultural manifestations. Culture is one of the distinguishable characteristics of a group of people living in society. Culture is embedded in the community and is illustrated in various forms. In fact, even architectural design depicts culture of people in a particular place. Culture shapes and reshapes a persons individuality. It is influenced by various factors including socio-political, sociological, religion, and historical. Culture continually conform and mold to provide the ever-changing needs of the people in the society. The difference in cultural identity of the people could be attributed to the inherent beliefs, traditions and practices they adhere or grew up with. It is also due to the geographical locations of where we live because culture should match or fit to the geographical and topographical characteristics of the place. For these characteristics greatly affects some aspects of the culture. Learning Styles Learning plays a big role in the lives of people for it is essential in acquiring knowledge that is utilized in understanding things. Learning is an inherent human ability that is honed by factors that affects this particular human process like parenting, formal schooling, experience etc. The process of learning is never-ending, as people reach old age they still acquire new things like information and knowledge they will be able to utilize in some way. Learning has biological and sociological aspects or dimensions. These aspects affect learning either in a positive or negative way. Students may have different processes in taking in information and different ways of learning. Teaching strategies and methods also vary among teachers. Whenever teacher-student education style methods and preference are the same, learning is more likely successful. When there is an existing discrepancy in the learning style preferred by both students and teachers, the students tend to get bored and become inattentive to the lessons (Felder). Every individual have their preferred way of learning things. They are often unaware of this particular preference, they are just aware that they learn more of things that way. People tend to learn more using certain activities and methods than others (Melkman Trotman, 2005). The learning style preferences determine how people learn and the comfortable way in which they were able to learn more. These preferences exert influence learning efficacy (Melkman Trotman, 2005). Some of the biological aspects of learning are sound and light (Shalaway Beech, 1998), some people could not digest the things they should learn in the presence of loud noise and dim light, while there are some people who understand more of the lesson under that certain circumstances. The perception of an individual also affects the learning process of an individual. State of mental health is also another aspect that affects the learning process in which we determine if a person could easily learn the things being taught to them. This is where we could separate fast, average and slow learners. Developmental and sociological aspects that affect the cognitive processes include motivation (Shalaway Beech, 1998), in which some persons need to be motivated in order to digest what is being taught. Being in the in-group also one of the factors that is mostly seen in the school setting where students are more eager to go to school when they are not ostracized by the cliques or social groups. In most classroom settings, noise is not tolerated. Teachers react negatively whenever students squirm or wriggle in their seats, whenever they tap their desks with their pencils or whenever they show restlessness. However, studies prove that some children need such activities for then to able to concentrate, think and learn (Shalaway Beech, 1998). Research shows that when the learning preference of the children, either their biological or sociological aspect, there is a notable increase in achievement and behavioral response. Teachers also have individualized learning styles that affect their way of teaching. When the learning styles of the teacher and students happen to be the same, the more the students will learn (Shalaway Beech, 1998). Various sources discussed many types of learning style preferences. The three main learning style preferences are the auditory, visual and kinesthetic. The auditory learning style explains that some students learn more using their sense of hearing. They tend to get oral instructions easily. The visual learning style, on the other hand, explains how some students tend to learn more using their sense of sight. They are the students who frantically take down notes and copy down keywords from visual aids in class. The kinesthetic learning style explains why some students opt to learn on their own. They tend to learn more through experience and discovery (Learning Styles, 2005). Cultural Differences and Learning Culture and learning are two inseparable things (Moore and Anderson, 2003). The innate cultural identity of a person tends to affect their learning capabilities through influencing their learning styles. Researches find out that cultural groups tend to have unique learning styles that are different from other ethnic groups. But there is also a contrasting finding that members of the family tend to have different learning styles. Instructors and learning facilitators should be aware of three important things. 1. There are existing universally accepted learning principles, 2. Culture greatly influences the learning styles of individuals, 3. Every person has their distinguishable learning style preferences that affect their potential achievement and acquired knowledge (Moore Anderson, 2003). Culture could be held responsible in the developed learning style of an individual. Culture determines the preferences and values a person holds. United States is a multiracial and multicultural society in which the normal classroom is composed of people coming from the different ethnic groups (Shalaway Beech, 1998). Oftentimes, we are having a difficult time understanding people who have dissimilar taste and preference, because we know that there is no commonality or common ground that that two person could talk about. We tend to be biased in some way. Cultural differences are persons strengths, knowing the cultural background of the student will greatly help us to facilitate and induce classroom learning (Shalaway Beech, 1998). The knowledge in the cultural diversity and how it influences the learning process is very important especially to the course designers because there is an inevitable possibility that a group of individuals have different learning styles preferences (Moore Anderson, 2003). The negative implication of the culturally diverse classroom setting is composed of individuals with various learning style preferences. The instructor or learning facilitator have no control over the heterogeneous mixture of learning styles for it is difficult to develop a mixture of training methods and teaching strategies for all the students to learn in class. Conclusion Learning is among the fundamental human process very essential in life. The process of learning occurs in every setting and outside the confines of school and we are unaware that it happens. Culture is the embedded characteristic deeply rooted in society. It somehow defines the social identity of a person. Culture shapes individuality and influences the different aspects of a person, including tastes and preferences. Variety is the spice of life. The global society is composed of different races and cultures. Cultural differences are reflected in learning style preferences. The negative implication of cultural diversity in a classroom and having too many learning styles is that the teachers do not know what teaching methods they should used in order the students to learn the subject. Knowledge in this particular matter is very important especially to learning facilitators and course designers to develop a comprehensive and efficient teaching method to be utilized in classrooms in which ever student’s learning style is utilized. In this way we will be able to abridge cultural differences in learning. References Felder, R. Learning Styles. Resources in Science and Engineering Education. Retrieved June 25, 2008 from http://www4. ncsu. edu/unity/lockers/users/f/felder/public/Learning_Styles. html. Learning Styles. (2005). Student Development Services. University of Western Ohio. Retrieved June 25, 2008 from http://www. sdc. uwo. ca/learning/index. html? styles. Melkman, A. Trotman, J. (2005). Training International Managers: Designing, Deploying and Delivering Effective Training for Multi-Cultural Groups. England: Gower Publishing Ltd. Moore, M. G. Anderson, W. G. (2003). Handbook of Distance Education. New Jersey: Lawrence Erlbaum Associates, Inc. Shalaway, L. Beech, L. (1998). Learning to Teach: Not Just for Beginners: The Essential Guide for All Teachers. New York: Teaching Resources/ Scholastic Professional Books.

Analysis of a Corpus of Poetry :: Poems Writing Essays

Analysis of a Corpus of Poetry A corpus of 1000 lines of poetry (ten 100 line samples from ten different authors) is analyzed by a computerized connectionist model of poetic meter. The analysis finds that poets utilize measurably distinct patterns of stress and suggests that these patterns might "fingerprint" individual writers. In addition, the analysis shows that the variations of metrical patterns are in accord with the prevailing verse aesthetics of the period in which poets are writing. Introduction In English poetry, the single most compelling discriminator of that genre--that which defines a poem as a poem--has traditionally been its meter. Meter defines the length of the line, and thus the distinctive look of a poem on the page, and it sets, for the hearer of a poem, the telling regularity of a rhythm. Whether this rhythm also carries the burden of some of a poem's meaning or whether it is used only for a conventional aesthetic effect that invites the reader to take pleasure in its regularity or variations, meter is one of the central attributes of the genre of poetry. While the meter of a poem may or may not be strongly attended to by the poem's audience, or its critics, metrics has always been a matter of substantial concern for poets (see Addison [1994]). At each point in a line of poetry one factor in the decision favoring one word or syntactic pattern over another has been the metrical impact of that choice. Moreover, the limits of choice are not merely defined by a correctness rule such as the following: All stressed positions must have stressed syllables and no unstressed positions may have a stressed syllable. Metrical variations, resulting in what Halle and Keyser (1971), and others, have termed "metrical complexity" or "tension," are allowable and, in fact, produce much of the interest in a poem's rhythm. Traugott (1989), for example, speaking of Auden's poetry, notes that "a complex metrical design can . . . be identified that complements and enriches the multifarious verbal icons functioning at other levels of the langua ge" (294). In fact, poetic rhythm may only work when it destroys that very sense of design that it invokes; the extreme position is taken by Shklovsky (1917), who says, "the problem is not one of complicating the rhythm, but of disordering of the rhythm" (p.

Cinderella Trend Analysis

Cinderella, directed by Clyde Geronimi, is a movie about a pretty girl who has been made a servant by her ugly stepmother and stepsisters, and deserves a better life. Cinderella is the fairy tale basis for all other movies, in which the underdog prevails against all odds. Ever After, directed by Andy Tehnant, is a movie based on Cinderella. Besides some differences in characters and a change in setting, it has the same good beats evil concept. Maid in Manhattan directed by Wayne Wang is a newer version. It brings motherhood and a difference in ethnicity to the table. Although the servant girl also prevails in this newer version, she does so by working hard at her job and keeping her independence. The article, â€Å"Fairy Tales and a Dose of Reality†, by Catherine Orenstein, is about the non-realistic fairy tales that media today still displays. Between picking bachelors and winning game shows, these unrealistic shows give people false perceptions. â€Å"Commercialism, Materialism, and the Drive to Fulfill Beauty Ideals in the United States† by Katie Hickey, is an article that discusses some of the media affects on girls. All of these sources deal with the trend of girls trying to become the perfect image. During the process of idealizing the perfect image, many girls suffer psychological problems with themselves and their own body image. Since the times when artists inaccurately drew their models to create a more appeasing painting, the media has always touched up women. This trend is demonstrated from paintings, magazines, fairy tales, and television. Shows like â€Å"The Bachelor† and â€Å"Joe Millionaire† demonstrate how easily won over a man can be by a simply beautiful woman. Many of the women are far from intelligent but one standard to be a participant seems to clearly be looks. From Katie Hickey's article, â€Å"women stare at beautiful female faces out of aesthetic appreciation, to look for potential tips-and because a beautiful woman could be a rival worth monitoring†. Women in media almost always measure up to the physical perfection standard. Because of this, competition also is a motive in this trend. People learn from fairy tales that if a prince gets a choice between two women, he will pick the most attractive one. This is true for everyone and is pure genetics. One of the first lessons taught is to not judge from the outside, but that it is what’s inside that counts. Realistically, first impressions are mostly visual and make huge impacts. People understand this and go to the media to know what they are supposed to look like. Causes that lead this trend to continue are mostly pressure from expectations of society. Media, advertising, and fairy tales people grow up with, all play a role. In Ever After, Jacqueline is treated worse than her sister is because their mom believes she could not possibly have a chance with the prince. Margaret, however, is displayed as a petite figure with blue eyes and blonde hair while her sister is thicker in size with black hair and brown eyes. Margaret gets special treatment and the adoration of her mother while Jacqueline, at one point, even gets chores thrown at her like she is a servant. Again, in Cinderella, the stepsisters are portrayed as ugly and deviant without a chance at the prince. Cinderella on the other hand, is petite, blonde-haired, blue-eyed, and although she is deviant, viewers long her to win the prince’s heart. She lies just as much as the stepsisters but has more of a chance at the prince because the charming prince could only want a charming wife. When young girls grow older, they drop the fairy tale role models and move on to models that are more realistic; the ones on television that are lean, mean, dieting machines. Mothers always tell their daughters not to idolize models because the magazines use effects and touch-ups to create their beauty. Although this is true, those models are still something to compare to and thus still create a competition atmosphere. They are the ones that create the fashion, hair, and make-up fads. They are the ones people read about getting thinner and getting plastic surgery. Why should advertisers stop this? After all, â€Å"In 2006 alone, the top 20 global beauty companies accumulated one hundred and four billion in sales† (Hickey). Television is broadcasted for one thing and that is to sell. As long as people are willing to buy, these media messages will not be stopped. The social impact of this trend is the growing amount of girls and women with bulimia, anorexia, drugs, and plastic surgery. With the perfect bodies and models in majority of the media, the next step for the women around the world is a quick and easy way to have the same image. With new technology, there is more and more ways to quickly change your body, many being in unhealthy ways. †According to a survey, sixty-seven percent of women in the U. S. between the ages of twenty-five and forty-five are trying to lose weight. Fifty-three percent of these sixty-seven percent are already at a healthy weight and are continuing to try to lose more† (Hickey). In Maid in Manhattan, Marisa Ventura does not get noticed in her aid uniform. It takes her dressing up in expensive clothing to get a man to notice her. This is the same in Cinderella and Ever After. Not only do the men not notice the underappreciated women, but when they find out the women are lower class, the men are furious and appalled. The message that is getting across to women is if you are not naturally a Cinderella, change yourself to become what society expects to be able to be saved by prince charming. The pressures of media and of having a perfect body image can cause psychological problems to many. When young girls grow up reading fairy tales and happily ever afters, the princess who prevails is clear to them. As girls get older, this trend does not go away, it only changes idols. Pressures of the media, friends, and even pressures of one’s own standards can cause things like bulimia, anorexia, or the rise in plastic surgery. This will also cause many health problems to more and more girls at strikingly younger ages. Self-esteem can also be lowered when constantly comparing one’s self to the high standards the media feeds us. This trend is likely to continue because of advertising, and expectations of society.

Malaysian Financial Reporting Standard

Malayan Financial Reporting Standards 132 WTK Company Harmonizing to MFRS 132, the statements of fiscal place of WTK Company divide into fiscal plus, fiscal liability, and fiscal equity. In the statements of fiscal place of WTK Company besides divide into group and company. WTK Company’s fiscal assets have non-currents assets and current assets. In non-current assets, there are decently, works and equipment, prepaid land rental payments, investing belongingss, and others. For the group, in 1.1.2011, the sum of non-current assets is RM 1020829000 which increased to RM 1099123000 in twelvemonth terminal of 2011. In twelvemonth terminal of 2012, the non-current assets increased once more to RM 141151000. This show that WTK Company’s non-current assets grow from 2011 to 2012. Whereas in company portion, the sum of non-current assets in 1.1.2011 is RM 433458000 and travel up to RM 434816000 in twelvemonth terminal of 2011. In 2012, the non-current assets increase once more to RM 438215000. The current assets are stock lists, tr ade and other receivables, other current assets and others. The current assets of WTK Company, in group portion, in 1.1.2011, the sum is RM 558683000 so add up to RM 588906000. In 2012, the sum of current assets is RM 551048000. In the company portion, the current assets in 1.1.2011 are RM 45304000 grows up to RM 59270000. In 2012, the current assets sum is increase to RM 63501000. Hence, the group portion of entire sum of assets is RM 1692199000 whereas in the company portion of entire sum of assets is RM 501716000. WTK Company has fiscal liability and fiscal equity. In fiscal liability, there are non-current liabilities and current liabilities. In group portion, the sum of current liabilities in 1.1.2011 is RM 313731000 which increased to RM 310156000 in twelvemonth terminal 2011. In 2012, the sum of current liabilities additions once more to RM 242404000. In company portion, the sum of current liabilities in 1.1.2011 is RM 51892000 and lessening to RM 45407000 in twelvemonth terminal 2011. In 2012, the sum of current liabilities drops once more to RM 45070000. The sum of net current asserts/liabilities in group portion in 2012 are RM 30644000 whereas in company portion 2012, the sum of net current asserts/liabilities are RM 18431000. The non-current liabilities in group portion 1.1.2011 are RM 214236000 and increase to RM 1189560000. In 2012, the sum encouragement once more to RM 1220240000. In company portion, the non-current liabilities in 1.1.2011 are RM 4265832000 and hike up to RM 4486410 00. In 2012, the non-current liabilities are RM 456608000. After add with non-controlling involvement, RM 15319000, the entire equity is RM 1235559000 in 2012 group portion. In group portion 2012, the entire equity and liabilities are RM 1693199000 whereas in company portion 2012, the entire equity and liabilities are RM 501716000. The chief rule of MFRS 132 is a fiscal instrument that is non an plus should be confidential as either a fiscal liability or an equity instrument harmonizing to the substance of the contract, but non its official signifier. The determination to make should be at the clip instrument is chiefly known. Fiscal plus and fiscal liability should be do up for and the net sum reported when, and merely when, an entity has a officially enforceable right to countervail the sums and intends either to unclutter up on a net footing, or to acknowledge the plus and settle the liability at the same time. Equity instrument is contract that evidences a residuary involvement in the assets of an entity after subtracting all its liabilities. The statement of alterations in equity will uncover all constituents of equity demoing in item the gap balance, addition and diminution and the shutting balance. Equity comprises portion capital and militias. Additions and lessenings to retained net income non disclosed in the other comprehensive income. Statements of alterations in equity of WTK Company besides divide into group and company. In twelvemonth terminal of 2012, the group of statements of alterations in equity, the entire equity is RM 1235559000 whereas in twelvemonth terminal of 2011 is RM 1204973000. In twelvemonth terminal of 2012, entire equity attributable to the proprietors of the company is RM 1220240000 whereas in twelvemonth terminal of 2011, entire equity attributable to the proprietors of the company is RM 1189560000. The portions capital, portions premium, and exchequer portions are RM 219007000, RM 45708000, and negative RM 7570000 severally in twelvemonth terminal of 2011. In twelvemonth terminal of 2012, the portions capital and portions premium are the same as in 2011. The exchequer portions are negative RM 8062000. The maintained net incomes in 2011 are RM 931358000 whereas in 2012, the maintained net incomes are RM 962176000. In 2011, entire other militias, foreign currency interlingual rendition modest y, just value accommodation modesty, and non-controlling involvements are RM1057000, RM 685000, RM372000, and RM 15413000 severally. Entire other militias, foreign currency interlingual rendition modesty, just value accommodation, and non-controlling involvements are RM 1411000, RM 1299000, RM 112000, and RM 15319000 severally in 2012. In company portion, the entire equity in 2011 is RM 448641000 whereas the entire equity is RM 456608000 in 2012. The portions capital, portions premium, and exchequer portions in 2011 are RM 209007000, RM 45708000, and negative RM 7570000. In 2012, the portions capital and portions premium are the same as in 2011. The exchequer portions are negative RM8062000. The maintained net incomes in 2011 are RM 190579000 whereas in 2012 are RM 199445000. Entire other militias, capital modesty, and just value accommodation are RM 917000, RM 400000, and RM 517000 severally in 2011. In 2012, entire other militias, capital modesty, and just value accommodation modesty are RM 510000, RM 400000, and RM 110000 severally. Additions such as reappraisal excess and adjust in just value of fiscal assets available for sale are recognized in other comprehensive income and disclosed discretely as militias. Revaluation excess on depreciable non-current plus is known in other comprehensive income and accredited to the reappraisal modesty. The depreciation charge wining to the just value accommodation of the plus will be higher, and an sum equal to the extra depreciation is to be transferred from the reappraisal modesty to retained net incomes. If the plus were to be sold before it was to the full depreciated, the staying balance on the reappraisal for that punctilious plus is besides transferred to retained net incomes. Interest, dividends, additions and losingss associating to an instrument classified as liability should be reported in the income statement. This means that dividends payments on preferable portions classified as liabilities are treated as disbursals. On the other custodies, distributions such as dividends to owner of a fiscal instrument classified as equity should be charge straight aligned with equity. The outgo of an entity’s ain equity instrument that is has required cherished portions is deducted from equity. Derive or loss is non recognized on the purchase, sale, issue or revocation of exchequer portions.

Debate Fingerprinting and Background Check vs. Invasion of Privacy

Debate Fingerprinting and Background Check vs. Invasion of Privacy Nowadays, the development of technologies and science takes one of the most significant positions. Scientists can present numerous innovations, which may considerably improve people’s lives, help to find out the solutions and even to make the right choice. Advertising We will write a custom research paper sample on Debate: Fingerprinting and Background Check vs. Invasion of Privacy specifically for you for only $16.05 $11/page Learn More Nowadays, numerous background checks and fingerprinting are improved by means of science, and people get more opportunities to find out more information about each other. Fingerprint identification is considered to be an accurate science, accepted by numerous state courts. Lots of civilians think that fingerprinting and background checks are all about invasion of privacy. I truly believe that such sciences like fingerprinting and background checks help to control society and establish justice, and in spite of the fac t that people’s identification and investigation deprive lots of people of personal life, privacy, and secrets, the idea to live in disorder frightens me more. Fingerprinting and background checks help to control society and provide the necessary order. If there is no means to control a person or, at least, to give some hints, this person can take unpredictable steps against the law. The value of fingerprinting lies in the fact that by means of such investigations, it is easier and more accurate to find out a criminal. â€Å"Through the use of computers, fingerprints lifted from crime scenes, weapons, and other objects can be matched to a particular individual’s fingerprints in a matter of minutes† (Hall, 2008, p. 429). This is why within a short period of time, it is quite possible to find out a real criminal and assume the necessary measure. With the help of background checks and fingerprinting, it becomes a bit easier to obtain justice. Very often, innocent people may be blamed for something they did not do. A profound background check may help to focus on person’s past and evaluate his/her actions in the present. People cannot avoid mistakes, however, their mistakes should be grounded on their past experience, this is why such reliable techniques like background checks can be quite useful to those, who is looking for justice.Advertising Looking for research paper on homeland security? Let's see if we can help you! Get your first paper with 15% OFF Learn More However, the above-mentioned techniques deprive people from one simple issue – their privacy. It becomes not very difficult to organize a background check and find out some personal information that should be secret. People can be found anywhere; the presence of people in any place may be identified by means of fingerprinting. Is it fair to deprive people from their personal life by means of background checks? To my mind, it is not fair. Thi s is why it is crucially important to have an access to such techniques only in the extreme cases, when the question or blame has strong grounds. According to the Fifth Amendment to the US Constitution, also known as the Bill of Rights, people have a kind of protection from government authorities. This is why no one has the right to worm into other person’s life without clear reasons. Fingerprinting and background checks cannot be considered as invasion of privacy, but on the contrary, as one more means in order to make this life safe and law-abiding. With the help of such techniques, it is possible to clear up who is a real criminal and who is a victim. Fingerprinting and background checks are really useful, however, not everyone should have an access to these technologies in order to control people’s existence somehow. Reference List Hall, D. E. (2008). Criminal Law and Procedure. Delmar: Cengage Learning.

Common app Essays

Common app Essays Common app Essay Common app Essay 523205 Lang p. 2 October 13, 2013 Common Application Option #2: Recount an incident or time when you experienced failure. How did it affect you, and what lessons did you learn? When I heard the news, my stomach turned I felt like everything I worked for shattered right in front of me, and there was nothing that could fix it. During the summer I experienced a tragic injury. It all happened the final half of a soccer tournament with five minutes left in the game. This is when I experienced failure; I had thrown every opportunity away. Failure indicated no more scholarships, or laying the one sport I loved, and it also meant throwing all my hard work away. As I pulled up to the doctors office nervous of what the doctor was going to tell me. I knew I fgured Id only be out for a short amount of time, and then Id be back on the field. Well, unfortunately that wasnt the case. I was told I pinched five nerves in my back and partially slipped a disc, this injury was critical and I could potentially make it worse, which led to no soccer for at least six months. This then meant I wouldnt be able to touch the ball, to work on my skills or to gain scholarships, and lay the game I loved. This meant recovery, and therapy and a fast comeback even if the doctor said no soccer for six months I was determined to come back within the next few weeks. Months passed, and they passed slowly. My passion for the game was gone because I wasnt able to play it. I lost my skill, I gave up. I failed to do what I told myself I would, to comeback within the next couple weeks and to be okay. I ended up quitting soccer, I didnt think I was good enough my scholarships were gone; no one knew my name anymore. And the worst part about it was I didnt care. I was okay with letting go of my passion because I hadnt interacted with it in so long. Playing for 12 years and giving up was hard at the beginning but it slowly got easier to do. My grades slipped because I didnt have any motivation. I became depressed and soccer was stored in the back of my mind. I didnt think or care about the game anymore. Then summer came along I was stressing already about my post high school plans, and what school to attend. As I was sitting on the patio at the beach taking in the view, watching the neighbor kids kick the ball around made me reminisce on the ast. It made me miss my passion, my love and the one thing that got me through everything. There were exactly three days till I was home from my vacation and there were four days till senior year high school soccer tryouts. I hadnt touched a soccer ball in a whole year, I had Joked with my family all week about how funny itd be if I played again. That had me thinking. What if I decided to give it a try and comeback? I came to decision on the last night of vacation. That I would go back and I would try out and give it everything I had. I fully understood that I hadnt played in over a year and I wasnt going to be nearly as good as I once was. But that Wednesday I came back I put my cleats on, I pulled my hair back, and I put a smile on my face, I stepped fingers being pointed at me I had overcame my failure. I had pushed passed the fact I wasnt the same player, I had looked beyond the fact that I wasnt going to be as good as I once was, and I worked hard for what I wanted. And at the endof that week everything I had worked for had paid off, I was a new member of the varsity soccer team.

Expert Interview with Alison Green About Hiring and Interviewing

Expert Interview with Alison Green About Hiring and Interviewing After a chief of staff position at a successful organization, Alison Green set out on her own and became a consultant. Her experience with all that HR entails, including hiring, firing, managing and promoting, gave her the expertise to be a successful consultant and expert in her field. Alison, creator of Ask a Manager, took some time to talk with us about hiring, utilizing a cover letter and other interview/hiring tips. What is the most common mistake you see job applicants make?Can I give you two?The first one is squandering the opportunity that a cover letter can give you. Too many job seekers use their cover letter to simply summarize their resume. But with such limited initial contact, you do yourself a huge disservice if you use a whole page of your application to merely repeat the contents of the other pages. A cover letter is your opportunity to make a compelling case for yourself as a candidate, totally aside from what’s in your resume. You’re doing yourself a huge disservice if you don’t use it to add something new to your candidacy – information that doesn’t belong on your resume like personal traits, work habits and why you’re interested in the job.The second mistake that job seekers make all the time is forgetting to evaluate potential employers just as much as they’re evaluating you. In the anxiety of an interview, it can be easy to focus only on whether you’re impressing your interviewer, but it’s crucial to remember that you should be thinking about whether you even want the job. The interview process isn’t one-way; you should use the time to think about whether you’re the right fit for the work, the manager and the workplace culture. Otherwise, you can end up in a job where you don’t excel or aren’t happy.How assertive should an applicant be after an interview?You should certainly send a thank-you to reiterate your interest in the position and hopefully b uild on the conversation that you had in the interview, but beyond that, the ball is in the employer’s court.It’s a good idea to ask at the end of the interview when you can expect to hear back about next steps. If you do that and that time passes, then you have the perfect excuse to politely follow up. Simply drop them a quick email, explain that you’re still very interested but understand that hiring can take time, and ask if they have an updated timeline. But that’s really the only follow-up you should be doing. After that, it’s really up to them to get back to you. If they don’t, move on with other employers; don’t keep checking in with them – that will usually just be annoying and won’t get you a decision any faster.Once an offer is out there, how much negotiation should take place?It depends on the offer! If you earlier gave the employer the salary range you’re looking for and they offer you something at the high end of your range – or even higher than your range – asking for more would make you look like you were playing games or not operating in good faith. But outside of situations like that, it generally makes sense to negotiate, as long as you handle the discussion in a pleasant, professional and non-adversarial way, and as long as you’re not asking for something wildly outside the market range for the position.Of course, that means that you need to be prepared and do some research beforehand so that you know what the market rate is. Don’t try to wing it, or you can inadvertently ask for too much or too little.What do you think of job hopping?If you have a pattern of job hopping – which in most fields means a pattern of multiple stays of two years or less – that’s a big concern for most employers. Most hiring managers will tell you that the best predictor of how someone will behave in the future is how they’ve behaved in the past – their track record. So if someone has a pattern of leaving jobs relatively quickly, an interviewer will assume there’s a good chance they won’t stay long in a new position either. Since employers are generally hoping that anyone they hire will stay for at least a few years, a resume that shows little history of this is a red flag. Interviewers will assume you won’t stay long with them either, and they’ll wonder why you’re unable or unwilling to stay in one place for a more typical amount of time.(The exception to this is jobs that were designed from the beginning to be short-term, like internships, temp work or contract jobs. In that case, you’d just want to be sure that your resume makes it clear that these positions were designed to be short-term from the start, by noting â€Å"contract job† or something similar next to it.)How do you handle it when you’re interviewing and you just know someone is not right for the job?If I’m sure that it’s not the right match and it’s an easily articulable reason, I’ll try to share it on the spot if I can – for instance, explaining that we’re looking for someone with more of a background in X. However, a lot of the time it’s not as easy to capture in a single sentence or would lead to an awkward conversation (for instance, if the candidate seems like they wouldn’t work well with others or just isn’t sufficiently impressive, I’m of course not going to announce that to someone). In those cases, you still want the candidate to go away with positive feelings and to feel like they got a fair shot – so you continue to be warm and open and to give them a fair shot, although you might wrap up the interview a bit faster than you would with a candidate who seemed very promising.How have companies, positions and job security changed throughout recent years?Competition for jobs is greater, f or two reasons: First, the economy means that there are more people searching for jobs than there are job openings. Second, the ease of applying for jobs online means that employers are flooded with hundreds of applications for every opening they post. For the job seeker, that means that where in the past you might have been up against a few dozen other candidates, today you’re usually competing against several hundred others. That means that employers can be a lot pickier about who they hire. Because employers have so many qualified candidates to choose from, simply meeting the job qualifications isn’t nearly enough these days. That also means that it’s harder for less perfectly qualified candidates to stretch up to a job that in previous years they might have been able to get more easily.What inspired you to create Ask a Manager?At the time, I was the chief of staff for an organization where I kept seeing evidence that job seekers and employees would benefit s o much from getting more of an understanding of how managers think. And while there were a lot of career blogs out there, I didn’t see anyone giving advice from the perspective of a manager – a source that would explain to people, â€Å"Okay, here’s what your manager (or interviewer) is thinking when you say X,† or, â€Å"Here’s what your manager means when she says Y to you.† I felt like that could be really helpful to people – somewhere they could go and figure out how their manager might be thinking.Of course, when I started the blog back in 2007, I didn’t think it would get much interest. I figured I’d write it for a few months and get it out of my system. Seven years later, I’ve answered more than 6,000 reader questions at the site and it’s still going strong – which has been really gratifying.What’s your favorite part about writing Ask a Manager?My mail is full of letters from people who tell me that the site helped them get a better job, or negotiate a higher salary, or leave a toxic boss, or become a better manager, or even just be able to go on interviews without anxiety – and that’s an amazing feeling. I’ll never get tired of those letters.

1)The differences in Kant's transcendental idealism and Hegels Essay

1)The differences in Kant's transcendental idealism and Hegels absolute idealism, 2)Hegels dialectical philosophy, 3)Kierkegaard and Marx's relationships to Hegel's thought - Essay Example While still grasping his philosophy of absolute idealism, Hegel concurred with Schelling that an actual idealism is not obliged to just accept the conventional contrasts of subject and object, liberty and nature, or human activity and God. Therefore, Hegel supported that our individual coming-to-be cognizant of authenticity. Nevertheless, due to his dedication, Hegel held a conceptual rigor and discursive expression of an argument that supported the denial nature of the conventional contrasts needed the progression of a new and dialectical rationale. This approach of philosophy would illustrate the means by which all immeasurable things mirror within themselves the basic yet inconsistent identity-in-variation of existing and nothingness (Silverman 131). Kant’s transcendental idealism proposed that there is no pragmatic proximity understanding of impulsiveness and reception (Silverman 131). Similarly, Kant’s transcendental idealism claims that there is no experimental consummation devoid of conceptual mediation. Kant makes a materialistic opposition that supports his argument and is realization of the complete promise and its conception of involvement. The two worlds of philosophy and existence explained his theory, thesis and metaphysics of liberation. Kant’s theory called for authenticity of the ethical rules to be illustrated in the opening argument. Anything but promoting the importance of the experimental nature of his philosophy, Hegel the hypothetical and experimental aspects of his thoughts are isometric. Hegel and Kant are two dissimilar voices arguing out one reason. The metaphysics in the theory of Kant justifies the ethical regulations as a fact of rationale and his individual proposal of the officia l practical assumptions of his augment. On the other hand, Hegel holds a significant variation that neglects the statement of an exclusion of pure ethical interest in ethical regulations and abstraction in human needs, wishes and

Attributive expressions Essay Example | Topics and Well Written Essays - 750 words

Attributive expressions - Essay Example Liberals and Leftists frame the abortion question as a â€Å"struggle† for the rights of women everywhere, a â€Å"right† supported by most Americans, and matter of â€Å"choice† (Nieves 2004). Two publications that illustrate the different approaches to framing and reporting on the issue of abortion are The American Spectator and The Washington Post. The former stands as an opponent of abortion and of politicians who support it. The latter largely supports the protection of abortion rights on the part of women. Both employ biased language, innuendo, colorful modifiers, and the overt display of sympathies for one side over the other. Both of the articles chosen from these two publications very early on make known their loyalties. The Washington Post story’s title of â€Å"Abortion Rights Said To Be at a Crossroads† with the subtitle of â€Å"Mont. Ex-Legislator Takes NARAL Helm† very clearly stands as an article sympathetic to the pro-abortion camp (Nieves 2004). Abortion is referred to as a â€Å"right,† which is to imply that it is something inalienable to women. The abortion fight is at a â€Å"crossroads† shows further sympathy. The right was affirmed back in 1974, but now things are at a â€Å"crossroads.† This hints at the fact that the foes of abortion rights are now trying to reverse that decision. The proponents, organizations like NARAL (National Abortion Rights Action League), feel that abortion rights are being threatened more now than ever. The â€Å"Ex-Legislator† who takes the â€Å"helm† is to serve as a sort of captain to guide the ship thr ough these troubled waters (Nieves 2004). The American Spectator’s title of â€Å"The President and Abortion† may seem nebulous or even politically neutral. This is probably just to draw the reader in. The article begins, however, with â€Å"Another somber anniversary of Roe v. Wade and Doe v. Bolton is upon us. These were the

Compare Contrast 2 Poems A Working Girl Can't Win and Advice to my Son Essay

Compare Contrast 2 Poems A Working Girl Can't Win and Advice to my Son - Essay Example Peter Meinke try to tell in their poems based on their own experiences in â€Å"A Working Girl Can’t Win† and â€Å"Advice to my son†, respectively. More or less, both of them share their perceptions of people and life as assumed unanimously. The only difference in their poems is that Meinke takes a positive approach to life and advice his son to survive the harsh realities of life and live a better one, whereas Garrison discusses about the harsh stereotypes associated with women in their workplaces and daily lives. With the use of diction and imagery, these poems bring forth the harsh realities in life. Garrison emphasizes on the victimized state of women at the hands of the patriarchal and male dominated society. This all point towards gender discriminations which does not allow women to have the stability and sense of belonging in a workplace compared to their male counterpart. Thus, in order to prove their capabilities and intellect, they have to juggle with different identities: a work self and a feminine self (Hippel et al. 156). As these stereotypes prevail, Garrison, by using diction and vivid imagination, narrates the ubiquitous undeserving labels associated with women in workplace and elsewhere. Their chastity is libelled by questioning their status as â€Å"pundits or a slut† (Garrison). ... These men then criticise them for being too soft or strident, too aggressive or not enough. Normally, a few of these attributes portray a confident persona in men, however, this all appears abrasive in women (Rhodes 6). These attributes leave a woman battling for her status alone. But what these women forget is that in struggling they lose themselves forgetting how to live a normal life. Because they are involved in removing the threatening views from the society, their family is the only one who cherishes their endeavours and grieves their absence. The reason behind this is that women are considered as possession by men. They are to yield to men and not vice versa. But what everyone seems to forget is that women used to have a higher status than men in late II century BC (Campbell 6). Matriarchy was indeed very powerful until it crumbled. Where a struggling woman is seen undergoing transgression, Meinke, rather than bringing another reality upfront, shows an optimistic outlook towar ds harsh realities in life. The narrator of the poem advices his son to cherish life no matter the melancholy and gloominess it brings along. In his point of view, hardships are a fact of life and can not be denied. Not only will they come, but there also will be a day when the harbinger of death will arrive with â€Å"the shattered windshield and bursting shell† (Meinke) putting an end to everything earthly. Life is full of miseries and burdens which each individual has to deal with on their own. But as human beings are weak in nature, they crave for more and more ignoring what they already have as Rev. Leroy Allison said, â€Å"We spend too much time living in the ‘what if’ and

Argument for people to use recreational drugs in the 1960 is danger Essay

Argument for people to use recreational drugs in the 1960 is danger - Essay Example The emergence of a recreational drug culture in the 1960s can be argued both for and against. While some arguments will support the 1960s experience, others will dispute all the undertakings that were related to the drug use practices. At the most outright aspect, drug use at a personal level increased significantly in the 1960s. Although the 1960s numbers can hardly match the level of drug use today, the drug culture emergence at the time was critical. Individual recreational drug users were looking for ways to pass time in a manner that was characterized by an activity that they did not undertake more often. Due to the emergence of a drug use wave at the time, many individuals were caught up in the wave. They got into drugs for personal reasons that related to the need for recreational experiences. In this respect, use of drugs was deemed to be a way through which relaxation was achieved since individuals engaged in an actual form of activity. Outside the recreational experience factor, other users got into recreational drug use out of peer influence. An association was being made in relation to drug use, thereby luring peers into the need for association. If one was to associate with his/her peers who used drugs, then it would be hardly unavoidable for this individual not to engage in drug use. Influential forces, therefore, acted upon different people at different times across the 1960s, resulting in an increase in the number of recreational drug users. Years in the 1960s were characterized by a rising notion of a countercultural society (Siegel 7). At the same time, the position of recreational drugs had gained high stakes in the society. Social and cultural uncertainty was looming, and populations were increasingly becoming unruly. As a result, a society that was deeply rooted in the use of recreational drugs was in the making. This realization had considerable impacts to individuals

Professional Statement for Psychology Counseling BA degree Personal

Professional for Psychology Counseling BA degree - Personal Statement Example As an individual who has deep concerns for the miseries and issues faced by the fellow human beings, I have often regarded the career of a professional practitioner of psychological counseling as an effective way to render my service to the well being of the society and the people around me. Similarly, a reflective self appraisal of my strengths, weaknesses, and personal qualities also offers me the good reason for selecting a career in Psychology and Counseling. As an individual who has successfully completed Bible college graduation, I am most concerned about the psychological affairs of the people around. I also have great experience of working among people who need mental strength and support. Along with my regular preaching in various religious programs, I also conduct Bible studies for women at a rescue mission. The experience that I gathered from such activities, significantly, strengths and personal qualities as a person qualified for the career in Psychology and Counseling. I share great compassion with people who are in distress and miseries, and have a strong desire to help them accomplish their goals. I have often been excited to find positive changes in the lives of people around me through care, compassion and divine understanding. My Christian values and spirit of compassion and charity also have contributed to my decision to opt for this career and course. Therefore, a self appraisal of my strengths, weaknesses, personal qualities definitely confirm that my experiences and qualifications will contribute to my chosen field, which is Psychology and Counseling (BA) degree. The career of Psychology and Counseling has a great scope in the development of my personal life and achievement of my life-goals. As a person who has ever been interested in assisting people in need, the career of a professional practitioner of psychological counseling can help me realize my career goals, and I understand Psychology

Managing Personal and Organisational Changes Essay - 1

Managing Personal and Organisational Changes - Essay Example As a consequence, higher education institutions are today pressurised to follow an unconventional way of pedagogy approach and compete at the international level, as the desire and intention of the students to gain a global career opportunity increases in the 21st century societal context. This in turn has substantially increased the competition level faced by higher education institutions; whereby, political bodies have also been taking requisite measures in this particular sector to augment the level of competition (Coughlan, 2013). Therefore, adoption of change, under such circumstances, becomes quite crucial for higher education institutions around the world. ... Based on the findings, inferences have been drawn along with specific recommendations to the steps that university leaders can take while applying the change. A Critical Analysis and Evaluation on the Nature of the Changes, Difficulties and Opportunities Facing the Higher Education Institutions Using Relevant Organisational Change Management Models and Theories In the 21st century context, managing organisational change is accounted as a common challenge faced by industry leaders. As by Waddell & Sohal (1998), organisational change management is considered as a major challenge in 21st century organisational management, fundamentally owing to the functioning of two pivotal factors; one is the involvement of multiple change driving forces and the other is the influenced caused by retraining factors. In agreement to this notion of change management, By (2005) and McMurray & et. al. (2010) had argued that resistance to change is a common phenomenon that causes massive hindrances in apply ing change management strategies. This particular change management theory can be well assessed applying the Lewin’s Force Field Analysis model in the context of higher education sector. According to this model, change can be managed efficiently with the accurate identification of ‘driving forces’ and ‘restraining forces’. While the driving forces implies those factors that influence and causes change in the organisational context, restraining forces tend to work as an obstruction or barrier to change enforcement (Hunt & et. al., 2006). When applying the Lewin’s Force Field Analysis model in the higher education sector, the driving forces can be identified in terms of job market alterations, business context changes, political changes and other societal changes that have

Professional Statement for Psychology Counseling BA degree Personal

Professional for Psychology Counseling BA degree - Personal Statement Example As an individual who has deep concerns for the miseries and issues faced by the fellow human beings, I have often regarded the career of a professional practitioner of psychological counseling as an effective way to render my service to the well being of the society and the people around me. Similarly, a reflective self appraisal of my strengths, weaknesses, and personal qualities also offers me the good reason for selecting a career in Psychology and Counseling. As an individual who has successfully completed Bible college graduation, I am most concerned about the psychological affairs of the people around. I also have great experience of working among people who need mental strength and support. Along with my regular preaching in various religious programs, I also conduct Bible studies for women at a rescue mission. The experience that I gathered from such activities, significantly, strengths and personal qualities as a person qualified for the career in Psychology and Counseling. I share great compassion with people who are in distress and miseries, and have a strong desire to help them accomplish their goals. I have often been excited to find positive changes in the lives of people around me through care, compassion and divine understanding. My Christian values and spirit of compassion and charity also have contributed to my decision to opt for this career and course. Therefore, a self appraisal of my strengths, weaknesses, personal qualities definitely confirm that my experiences and qualifications will contribute to my chosen field, which is Psychology and Counseling (BA) degree. The career of Psychology and Counseling has a great scope in the development of my personal life and achievement of my life-goals. As a person who has ever been interested in assisting people in need, the career of a professional practitioner of psychological counseling can help me realize my career goals, and I understand Psychology

The Importance of Self-Expression Essay Example | Topics and Well Written Essays - 1000 words

The Importance of Self-Expression - Essay Example This is what Charlotte Perkins Gilman explained in her literary work in 1892, â€Å"The Yellow Wallpaper†. With her own personal experiences on this predicament, she narrated her poignant tale of suffering, depression and nervousness. She asserted that vitality can be achieved only when pent-up emotions are given the right of self-determination. In her case, or of her narrator, suppression of emotions and lack of mental stimulation jeopardized her sanity and further worsened her mental illness rather than curing it. The monotony in her life turned out to be detrimental in her psychological well-being. As aforementioned, a mind needs an outlet to express the imagination it holds. This imagination is meant to be projected and communicated. Hence, a simple idea existing in mind can provoke a reaction and convey it in a coherent, lucid form. Be it in a form of art, words, plain gestures or even attitude, these expressions are a form or a medium for communication. If this connectio n is held back, only trouble brews inside the mind without any release or escape. Without release, mind and body, both go in a state of helplessness and lunacy. And this is what the narrator of â€Å"The Yellow Wallpaper† experienced. In her case, insanity took over because of her powerlessness to control her life. The constant reminder of not exhausting herself from any mental or physical work by her physician husband, John, situates her in a mental asylum. His patronizing attitude and lack of understanding about her feelings reduces their relationship into â€Å"...trust me as a physician?† (Gilman 278) one. Rather than interacting and understanding his wife’s problem, he abandons her to isolation of the house to cure her depression. Assuming that isolation from work and an idle mind would heal depression was actually not the right conjecture here. It’s because of this her imagination soars to new heights. With nothing worthy to do except stare at objec ts around her, she falls for the menacing yellow wallpaper in her bedroom. The horrid wallpaper then becomes her personal consolation and a subservient object of her undivided attention. She obsesses about discovering the intricate patterns and for the first time feels the thrill of the power to solve the enigmatic wallpaper patterns. The connection she feels after every discovery of the patterns is what excites her. This is how normally a sane person would react too. The need to express and share discoveries is ubiquitous and expressing one’s self or one’s perception is profound. Without self-expression, the communication process simply stops. The silence then becomes darkening and intimidating. And then eventually, the purpose of living easily succumbs to the black hole of nothingness. If this can disappoint a sane person, then the narrator of the â€Å"The Yellow Wallpaper† was already a victim of nervousness. The burgeoning desire to confront her problems pe rmits her to discover means of expression. But the restrictions imposed on any mental and physical work shun her mental capability. This provokes her to find reprieve in keeping a secret diary. By jotting her feelings, she finds a relation with the ‘dead paper and a great relief to my mind’ (Gilman 272). As she figures that her insight on any mundane task isn’t appreciated or understood by any of her family member, she resorts to writing. It becomes her sole companion who without any questions listened to her whine about her

Drug Cartel Violence Along the Mexican Border Essay Example for Free

Drug Cartel Violence Along the Mexican Border Essay In lines thirty-five through forty-five of Ian McEwan’s Black Dogs, June and Bernard stand upon the precipice of a cliff in the French countryside. The particular description in this section, when teamed with June’s observations as they near the cliff, provide a startling comparison to June’s inner turmoil and the changes inherent to the baby she carries within her womb. Like her own future prospects, the path’s trajectory is a â€Å"steep descent† that fills her with anxiety and place June and Bernard’s relationship and imminent future into the context of a fall. Like the â€Å"bright, empty space† of â€Å"baking rock dropping three hundred feet† , their future stretches out before them and represents the unknowable nature of human relationships. However, perhaps more important in relating to June’s anxiety is her own awareness that such a physical descent of the earth could as easily be seen in as the physical and mental transformation she will go through in becoming a parent. The danger she senses is not merely the physical danger of their present but the psychological and emotional danger inherent to their own relationship with one another and their future child. The couples relationship in particular is vulnerable to the chasm that opens up before them with the knowledge of this new life and responsibility. Like the earth at the bottom of this open space, they can guess what the future will bring when they return to England but they cannot truly understand the context of what such a journey entails. There is the sense that they will look back upon this moment for a significance that they can only partially understand. On July 16, 2009, James Bone’s article for the London Times reported a series of murders that had just taken place in Mexico. Michoacan, where the killings have taken occurred, is an area of Mexico along the Pacific coast. As the country’s primary source of opium and marijuana, Michoacan hosts a great deal of drug cartel activity and violence the most recent being when a dozen federal agent bodies were found on a highway in the mountains. These anti-drug agents are among several who have been killed this year in a series of attacks. This killing spree is reported to have been sparked by the arrest of Arnoldo Rueda Medina, a commander of La Familia cartel, which took place in Morelia Michoacan’s capital. Seven cities came under attack from La Familia shortly after Medina’s arrest, including the tourist sites of Patzcuaro and Zitacuaro. The twelve bodies that were found on the highway one woman and eleven men marks the most severe attack thus far. Found with the bodies were death threats from La Familia, saying â€Å"†¦Join its ranks or leave† and â€Å"Let’s see if you try to arrest another one†, alluding to Medina being arrested. La Familia’s killing spree is reported to be a turning point in the long-standing Mexican drug war, as they are now killing federal agents directly. Some believe this proves that the arrest of Medina was a serious setback for the cartel. According to Jorge Chabat, a drug expert, the cartel’s operations have been negatively affected and they are showing signs of weakness rather than strength. Putting an end to this cartel, however, is seemingly an endless task and due to La Familia having penetrated the legal system and obtaining protection, it is difficult to speculate when this violence is going to end. Link: http://www. timesonline. co. uk/tol/news/world/us_and_americas/article6715478. ece

Urinary System Essays -- miscellaneous

Urinary System The urinary system has many different organs in order for it to work as a whole. Each organ does different functions. The urinary system consists of the two kidneys, the two ureters, the bladder, the two sphincter muscles, the nerves in the bladder, and the urethra. After your body takes what it needs from the food you eat waste products are then left behind in the blood. The urinary system works with the lungs, skin, and intestines to keep the chemicals and water in your body balanced. The urinary system removes urea from your body. Urea is made when the foods you eat that are high in protein are broken down in the body. Urea is then carried into the bloodstream to the kidneys by the renal arteries. The kidneys are bean shaped organs. They are a brownish-purplish sort of color. The outside of the kidneys are very tough, but smooth. This is described as a fibrous tunic. The outer part has millions of nephrons which are the basic unit of the kidney. The kidney is divided into two layers. The outer cortex and the medulla. When the outer cortex is stripped off you then get the medulla. The inside you have a thick mesh of muscular fibers. This is also smooth, and very even. It is very red in color, unlike the outside which is of brownish-purplish coloring. It is more red in color because it has tiny blood vessels. The kidneys are located in the posterior part of the abdomen, on both sides of the vertebral column. An easier way to say that would be right below the ribs towards the middle of your back. The right kidney is usually lower in location than the left kidney because of where the liver is. Each kidney is about 11cm long, 6cm wide, and 2.5 cm thick. The kidneys remove urea from the blood through a blood filtering unit called a nephron. There are more than 2 million nephrons in each kidney. The nephron is part of the homeostatic mechanism of your body. That mechanism maintains your water-salt balance, and it also regulates the amount of urea in your body. The blood enters the kidney through the bowmans capsule under pressure. This just surrounds the tuft of capillaries which is the glomerulus. The liquid just flows through the glomerulus under pressure. The pressure pushes the liquid out and keeps in the larger cells. This is filtration, because the glomerulus is taking the nutrients in and getting rid of the waste. After the filtering ... ...en view the bladder walls, and look for any signs of hemorrhages and damage. The treatment for IC is just to reduce the symptoms. There is no cure. You can treat it be oral drugs and changing your eating patterns. You treat it by nerve stimulants, and other drugs. Foods that are highly acidic and alcoholic, even salty will affect the flares of these pains. Considerations when a person has this disease is that they're in pain, and you can't make them do a lot of things. If they can't get up, then provide the best treatment you can by them laying down. A C.N.A will also have to watch their intake, to make sure the diet is still in affect so not to flare up any pains. Also, make sure they stop smoking because smoking is a major cause of bladder cancer. Do range of motion on the person with IC, because small exercise helps with relief of the symptoms. You may also do bladder training with your patient, to help them not use the bathroom so frequently. The training method is keep a schedule of when they should urinate, and stick to the schedule. If they have to go before then find a distraction to help them not think about it. If worse comes to worse, surgery is a possible answer too.

Collective Memory :: essays research papers

Anthony D. Smith who wrote â€Å"National Identity and Myths of Ethnic Descent† discussed how myths are formed and how they can lead to the ethnic regeneration within a group of people. He associated his ideas on ethnic regeneration with the countries of Turkey, Greece, England, France, and Israel. His ideas clearly outlined the steps that are taken to regenerate when people are influence by myths created sometimes thousands of years ago in such cases as seen by Jews. There were eight steps which all of these nation-states were said to have followed, in order to be where they are today. Of these eight steps I do not agree with the one that says, â€Å"they designate a space and time for their action.† I do not feel that a specific time is designated. Instead I feel that the time is determined at a moment’s notice. This can be seen presently when referring to the future state of Palestine. The date for this states declaration of existence has changed numerous time s during the past few years.   Ã‚  Ã‚  Ã‚  Ã‚  Yael Zerubavel writes about Collective remembering and Zionist reconstruction of the past. I do not agree with the historian that Zerubavel talks about in his writings. I feel that Halbwach’s view of history expressed as â€Å"collective memory†. Collective memory is what gives a society is goals that they must seek in the future. It also creates a bond between the people of that society. As a result it leads to these people wanting to settle together in a nation-state. The Zionist movement is an example of something caused by collective memory. Through generations the Diaspora and other events in the lives of Jews have been passed on, which eventually led Jews to create a homeland in 1948.

Mobile Phone Usage Essay

* In the last year, smartphone usage has increased significantly from 33% of Indian cell phone users in March 2011 to 48% in March * 2012. Results from this research also show that the year-over-year growth in the use of smartphones is seen universally across all age groups. * Nearly half of cell phone users have a data plan with their mobile phone (47%), up from 37% in March 2011. * Tablet ownership among cell phone users has quadrupled, increasing from 5% in 2011 to 20% in 2012. Three-quarters of these tablet owners have a tablet connected to a cellular network. About one in ten mobile phone owners showed interest in receiving coupons from retailers (10%) in exchange for receiving ads on their device and 10% would be interested in receiving apps or exclusive content in exchange for receiving ads on their phone. * One fifth of mobile phone users (18%) have sent or received a text message from an organization in the past, similar to what was observed in 2011 (20%). Introduction Mobile telephones have become an integral part of life for many consumers worldwide as well as playing an important role in driving the economy in many countries. In the future, the mobile phone market in developing countries is forecast to grow strongly whilst in the developed world, business opportunities will arise from the deployment of next generation technologies. How fast has mobile phone usage spread across the world? The global spread of mobile phones has been faster than any other information technology:The number of mobile phone subscriptions worldwide rose from 1. 0 billion in 2001 to 5. 1 billion in 2010; The mobile phone penetration rate – the proportion of the population with a mobile phone subscription – rose globally from 15. 6% in 2001 to 74. % in 2010. The mobile phone penetration rate is expected to rise to 100. 6% globally by 2020; Most of the growth has come from the developing world where the penetration rate was below the global average at 68. 3% in 2010. The total number of mobile phone subscriptions in emerging and developing countries rose from 0. 4 billion to 4. 0 billion during 2001-2010. In comparison, in the developed world where the mobile market is reaching saturation with 112. 7 subscriptions per 100 people in 2010, the number of mobile phone subscriptions grew at a much slower pace, from 0. 6 billion to 1. billion over the same period; China is home to the world’s largest number of mobile phone subscriptions, with 839 million subscriptions in 2010. It is followed by India with 611 million mobile phone subscribers in 2010; From a luxury product used primarily in developed countries, mobile telephony has become universally available and an integral part of life for many consumers. How do poorer countries benefit from mobile telephony? Mobile telephony has transformed life for many consumers in the developing world: Mobile phones help improve the livelihood of the poor through better communications and greater access to information. Many poor farmers are now able to receive better prices for their crops because they have access to information on market prices, primarily via mobile phones. TradeNet, a Ghana-based trading platform, is one such example, allowing farmers to access prices and offers from traders by mobile phone; Mobile phones have also spawned a wealth of micro-enterprises, offering work to people with little education and few resources, such as selling airtime and repairing or refurbishing handsets. In Bangladesh, for example, with micro-credit from the Grameen Bank, over 100,000 Bangladeshi women have set up mobile phone exchanges in villages where there are few if any landlines, and earned their living as â€Å"Grameen phone ladies†. Such village phone schemes have subsequently spread from Bangladesh to Uganda, Rwanda and many other poor communities; Mobile phones have helped consumers to bridge the digital divide between regions in many developing countries. This is thanks to wireless technologies that enable the consumer to use mobile phones for better communications and Internet access without the need of a PC and cable connection; China and India are the two largest mobile phone markets amongst developing countries, and indeed in the world. However, similar to other developing countries, the mobile phone penetration rates in China and India remain relatively low, at 62. 8% of the population and 51. 6% respectively in 2010, leaving a significant potential for growth. What are the prospects of the global mobile market? The developing world – particularly major emerging economies – will continue to drive growth of the global mobile phone market. This is due to their large population, low penetration rates and rising disposable incomes, although the true growth potential depends also on government policies to help liberalise the market and enhance competition among network providers: During 2011-2020, the number of mobile subscriptions in Africa and the Middle East is forecast to grow at an average rate of 5. % per year, compared to the global average of 3. 7%. However, the expected growth in Africa and the Middle East is from a relatively low base: in 2010, the mobile penetration rate in Africa stood at 56. 5% of the population; Asia Pacific will continue to be the largest regional mobile phone market, with 3. 9 billion subscriptions in 2020 (up from 2. 4 billion in 2010). China will continue to be home to the world’s largest number of mobile phone subscriptions, with 1. 3 billion subscribers in 2020 (up from 839 million in 2010). However, India – currently the world’s second largest mobile phone market – will have significant growth potential not only in Asia Pacific but globally, with the number of mobile phone subscriptions forecast to grow at an average annual rate of 5. 7% during 2011-2020, to reach 1. 1 billion in 2020; Meanwhile, in the developed world, the development and commercial deployment of next-generation technologies and devices will increase usage of advanced mobile services, which in turn will open up many new business opportunities and drive revenue growth.

Provide support to manage pain and discomfort Essay

Agreed ways are a set of rules, regulations, policies and procedures set out by the company which are kept in the office and are always available to be accessed. Care plans, policies and procedures always have to be followed and necessary precautions have to be taken. Before using any kind of methods to manage pain, the resident/service user needs to be assessed has every kind of pain relief can be potentially harmful. Care plans are made individually for a specific person. Care plans are made to bring comfort and support†¦ It’s important to be aware of communication, both verbal and non-verbal. It’s important to always communicate slowly and clearly so that the resident can understand you. Always try to empathize with your resident, (empathize to see from their point. I would ask on a scale of 1 to 10, 10 being the highest, and 1 being the lowest, how the pain feels, by communicating you can find out their pain level then inform the Nurse who will then check to se e if medication can be administered. Read more: Essay on Provide Support to Manage Pain and Discomfort If a resident cannot communicate verbally I would monitor their body language, i.e. face expressions, i.e. holding their hand, leg or limbs, this could be their way of expressing pain or by checking their turn charts, they might of been in the same position for a long time, i.e. on the left side for some time so by repositioning the resident your relieving them from discomfort and pain. I may be quiet difficult to express and communicate their pain i.e. said once but unclearly, you ask them to repeat themselves, they become angry and shout. Try to listen closely and clearly, it can be very difficult to concentrate energy to communicate, so any communication should be given 100% of your attention. All residents have different ways of communicating and different ways of understanding. All residents have different pain and discomfort levels. It’s important that we understand they are not being difficult or  awkward, just every resident has different types and ways of comfort and relief. Remember pain medication can cause – anger and frustration – verbally be aggressive – cause confusion – lack of concentration – not able to make clear choices or decisions – pain medication could also have an effect on their behaviour – make them sleepy Always consider and respect a resident’s culture and religion. It’s very important to remember â€Å"person centred care† = care is designed around the individual not individual around the care. Remember the purpose is to bring pain free, comfort, dignity and peace to your resident.

Textiles Del Hogar

DEFINICION DEL PROBLEMA: Resolver si es mas conveniente continuar con el negocio o liquidar. Si mi decision es liquidar la empresa debo definir cuando y como hacerlo. CARACTERISTICAS PRINCIPALES DE TEXTILES DEL HOGAR S. L. : Antecedentes A mediados del 2002 tras el gerente Oriol Ventura presentar los demas accionistas llamaron a RamonQuesada para que les asesorara. La entrada de los Quesada en Textiles del Hogar se dio el 6 de Febrero del 2003 tras 24 horas de reuniones con los accionistas por un contrato de gestion, una opcion de compra por parte o el total a ejecutar en 6 meses segun resultado de una due diligences y refinanciacion de la empresa. La sociedad Altafix. SL (creada por los Quesada) adquirio en acciones y refinancio el prestamo o aval lo preciso para que textiles del Hogar mantuviera en operaciones. _Objetivos _Estrategicos Los objetivos de los Quesada en Textiles del Hogar era aumentar la facturacion, generar fondos para poner la empresa al dia y generar dividendos para los accionistas. Producto Buena imagen en las tiendas de barrio y un producto con buena calidad/precio en comparacion con la competencia nacional y extranjera. Ventas Estacionales y con tendencia a la baja. El mercado acusa las importaciones asiaticas y se reduce el mercado para los fabricantes nacionales. Proceso de fabricacion e instalaciones Muy poca productividad debido a maquinaria muy obsoleta. La produccion se fabricaba en forma continua. Se fabricaba para stock en tejidos crudos para cumplir plazo de entrega mas cortos. Los pedidos de clientes de pocas unidades se producian sobre pedido Personal Ambiente laboral inicial muy deteriorado con 24 perronas (11 h + 13 m) con una edad media de 48 anos y una antiguedad de 20. 6 Cosedoras que no constaban en nomina y no habian sido dado de alta en la Seguridad Social. Entre el 2003 y 2005 la situacion se habia mejorado notablemente con el ingreso de los Quesada. Canales: Cartera de pedidos: Los pedidos oscilaban entre 1 y 4 semanas. Con mucha Incertidumbre. A pesar de apretados plazos, solo entre 5 y 10% se retrasaban en la entrega y casi unca mas alla de 5 a 10 dias. Proveedores: Principalmente fabricantes de hilo o de tejidos no fabricados por Textiles del Hogar. Subcontratistas solian ser acabadores. CRITERIOS PARA LA TOMA DE DECISION _Matriz de _decision _ _ Dividendos a Accionista Los socios llevan mucho tiempo sin cobrar ni un solo Euro y con las ventas cayendo a un 4 % constante en los siguientes anos siendo optimista el resultado del ejercicio es pos itivo sin embargo se va disminuyendo con el paso del tiempo lo que refleja poca viabilidad a largo plazo bajo las condiciones actuales. El ingreso para los accionistas en caso de liquidar seria solo por la venta de las existencias, las cuales son no perecibles y se pueden vender rapidamente aplicando un descuento, y las cuentas por cobrar (cartera 100% recuperable) ya que por las maquinas no obtuvieran ningun valor representativo. *Caida de facturacion del 4 % constante Gastos fijos aumentan a 180 para cubrir los 9 mil de los Quesada *(GESL tiene pendiente de recibir 5. 000â‚ ¬ durante 30 meses (150. 000â‚ ¬). Inversion en Tecnologia. Debido a que en Textiles la maquinaria era de cuarenta anos de antiguedad y los rendimientos muy bajos invertir en maquinaria permitiria mejorar los costos de fabricacion que permitan seguir los niveles de ventas. A esto lo debemos agregar la compra de un ERP (para mejor control administrativo) mas una normativa municipal esta inversion no seria menos 200. 000 euros. Entorno Economico* (Mercado y Ventas)*. Los mercados emergentes (especialmente China) son una amenaza constante para la sostenibilidad. Las ventas se vienen reduciendo en promedio 4 % anual peros esto puede aumentar por el factor mencionado haciendose mas dificil cada ano cumplir el presupuesto. Otro factor del mercado es que se compite via precio y no por disenos u otro factor diferenciador. La salida del mercado textil puede representar el ingreso al sector inmobiliario que segun uno de los accionistas , Adria Guasch, quien es propietario de las naves tiene un gran potencial. Indemnizaciones a Empleados Los costes de jubilacion se ven reducidos por la nueva legislacion en el sector textil lo ue facilita la liquidacion de esta. Este factor debe ser tomado en cuenta en para el â€Å"cuando† cerrar ya que el importe de 300000 euros es bastante significativo para la compania Responsabilidad social De acuerdo con el analisis de los criterios realizado en el punto anterior y ya que los dividendos y responsabilidad social son los criterios con mas peso se llega a la conclusion que los Hermanos Quesada deberian de c ontinuar con el negocio de Textiles del Hogar pero definiendo un plazo de espera para que repunte el negocio segun el plan de accion. Segun proyecciones de ventas y estado de resultado este punto debe ser el ano 2007 ya que la utilidad del negocio disminuye despues de este ano. PLAN DE ACCION Al tomar la decision de continuar con el negocio se debe de hacer cambios en los criterios expuestos para tener estabilidad y sostenibilidad a corto y largo plazo. Se debe empezar por potenciar el mercado que permita disminuir las comisiones de 5 al 8 % y asi aumentar el margen. Una alternativa puede ser consolidar una fuerza de venta propia. De manera paralela debemos buscar la manera de salir del mercado de commodity (via precio) a un mercado donde la calidad sea el diferenciador. Tambien se debe buscar capital para inversion en maquina ya que estas estan muy obsoletas y asi ser mas competitivos en tiempos y reducir costos de produccion. La otra inversion que se necesita es la de la normativa municipal y el ERP que conjuntamente ascienden a 200000 Euros. Reducir la estacionalidad en ventas es un punto igualmente importante. Una solucion seria buscar productos alternativos para los periodos en que las ventas caen. Si bien es cierto que la jubilacion sin costo por la nueva ley jubilacion del personal puedes ayudar ya que se puede contratar mano de obra mas joven y barata, considero que debe ser una ultima medida ya que la responsabilidad social para los Quesada es un criterio muy importante como se habia mencionado anteriormente.

142 Million Reasons to Vote Essay Example | Topics and Well Written Essays - 500 words

142 Million Reasons to Vote - Essay Example Voting is one of the most important civic privileges we have.Voter participation results in a better informed citizenry, allows us to directly participate in our political system, and assures that our founding principles will remain intact for future generations.When people vote, it demands that they make a decision on whom to vote for. In their effort to choose the candidates of their choice, they may seek information from a variety of sources. They watch the evening news and surf the Internet. They tune into the debates and measure the candidate's words carefully. By the time Election Day rolls around, the voter feels confident that they have made the right choice. When asked, "Why did you vote for her", the voter will be able to articulate all the reasons. This inevitably results in a better informed citizenry, and that spells better government.We often refer to our leaders as "the government" or hear people say "their policies". However, the correct phrases should be "our governm ent" and "our policies". By participating in the voting process, we decide what our government will look like and what our policies will be. This is especially true on a local level when there are decisions to be made about how to spend scarce tax dollars. Voting is our direct link to the political process and our policies, projects, and legislation

Three Strikes Law Research Paper Example | Topics and Well Written Essays - 1500 words

Three Strikes Law - Research Paper Example In recent years, the increased population of the US has been accompanied with a growing number of crime rates. Consequently, the Three Strikes Law was enacted to limit the scope of crime and offenders in various stated of the US. Washington and California were the initial states in the US to adopt Three Strikes Law in 1993 and 1994, respectively. Since its implementation, the law has been majorly influencing the prison population. During the first decade, after the enforcement of law, more than 80,000 second strikers and about 75,000 third strikers were sent to state prisons (Three Strikes Information, 2005). It has significantly helped the state and federal governments to reduce the number of violent crimes, subsequently enhancing the role and performance of justice system practiced in the US. It is worth mentioning in this regard that the law applies for three repeated convictions and not the three repeated crimes. In this context, the Three Strikes Law is also applicable to those convicts who have committed different crimes in repeated instances. However, it should be noted in this context that the crimes must be subjected to the category of felony in accordance to the jurisdiction practiced within the nation. Accordingly, the law requires minimum of 25 years of imprisonment or life imprisonment for those offenders who have been convicted for at least three repeated instances because of committing the felony. Despite, the effectiveness of the law many people have criticized and stated the law as an unusual and cruel way of punishment.

Current Social Worker Law in the USA Research Paper

Current Social Worker Law in the USA - Research Paper Example Abstinence from saying anything cannot be construed as permission for participating in research. Therefore, it becomes necessary for valid and categorical consent. So, under Title 45, Section 46. 402; it is believed that for the purpose of this section, â€Å"Guardian means an individual who is authorized under applicable State or local law to consent on behalf of a child to general medical care.† (Public welfare, 2010, para.6). The main implications of this law are that children should not be forcibly made focused in research studies without their knowledge or consent. Since most young people themselves are not aware of the complexities and rigors of research studies, the consent of their parents/guardians is needed before their services. They are utilized for research studies of any kind. It is believed that the Heath and Human Services must approve and /or provide funds for research which are inline with the recommendations and directives of the Institutional Review Board (IRB) and also complies with the provisions found in Title 45, Section 46; Subsections 409. It is believed that the consistent and robust resources that are available are in terms of IRB approval for determination of IRB that research has been reviewed and may be carried out at an institution according to the directives and policies of the IRB as the governing body, whose instructions need to be carried out. Besides, it is the IRB that m ust assume major responsibility for ensuring the enforcement of rights and privileges available to children under various sub provisions of Title 45, Section 46.

Illiteracy in Prison Research Paper Example | Topics and Well Written Essays - 2000 words

Illiteracy in Prison - Research Paper Example It is important to understand the notion of illiteracy when related to the prison system. Contemporary research has shown a very high rate of illiteracy in the prison system and it is well to inquire whether this is a consequence of various factors or it is just a mere coincidence. The prison system that the country uses today and in the 20th century is the same. In the 20th century, the prisons experienced major reforms in terms of the structure and the staffing. However, one major aspect that the system did not accommodate was the technological characteristic. Technology in major institutions is one very important characteristic as in the 21st century; most of the education relayed to students is through technology. For example, calculators have come in as a great deal to serve the contemporary students with faster ways of calculating in fields such as chemistry, physics and mathematics. The fact that there has not been any introduction of the new technology devices in the prison s ystem is a factor showing that it is not a coincidence that there is a lack of literacy in the prison system. Where there are these gadgets in the prison system, many inmates would develop professional knowledge that would assist them in the advancements of a career. Upon release from the system, they would get proper jobs that would help them shun all criminal activities thus making the environment a safer place. Lack of the gadgets in the prisons encourages the prisoners to engage in or form illegal groups in prisons (Haigler, O'Connor, and Campbell, 2008). The economic condition in the outside world is one other factor linked to the high amount of illiteracy in the prisons. In the contemporary times, the rates of recession have been steadily on the rise and thus making people engage in activities that will serve to help them gain a meal for the day. The economic factors extend so far such as even professionals such as doctors engage in activities that do not fit their job descrip tion. An example of this is a doctor who may go way out of his career path to sell prescription drugs to addicts in an effort to make the extra cash. These conditions affect the professionalism of people and when they stray to carry out activities that do not suit them, the resulting factor is the lack of essence to the career that a person has. With the lack of essence, it is common to find the person forfeiting his job and concentrating on the illegal side job as a whole. Through this, the person may lose certain concepts taught in the professional school attended due to lack of practice and this would eventually render a former literate person illiterate. In the connection to the prison system, the person is sent to prison and hence the high number of illiteracy in the facilities. Other factors that lead to illiteracy in prison are political factors. In the community, the high rate of unemployment leads to people suffering and searching for means to gain income. One of the most c ommon times that people engage in these activities is during political campaigns. Political campaigns are a very noticeable aspect of the community and politicians often go ahead to look for people to spread their popularity in various regions with the promise of a certain amount of fund. Many of the politicians do not pay the campaigners until the campaign is over and the results announced. This one factor motivates campaigners to work very hard in an effort to please the party candidate. Many

Vincent van Gogh Essay Example | Topics and Well Written Essays - 500 words

Vincent van Gogh - Essay Example In 1879, he started working in a Belgium-based mining company as a missionary. He sketched the local people in Belgium. Gogh’s produced his first major work in the year 1885, named The Potato Eaters. It primarily contained somber earth tones and lacked the use of vivid coloration which was the distinguishing feature of his later artwork. Gogh discovered the French Impressionists when he moved to Paris in the year 1886. When he moved to Southern France, Gogh gained inspiration from the strong sunlight in the region. He brightened his work with the use of intense colors, and thus developed a unique style of art that gained him immense recognition and praise in Arles in the year 1888. Gogh made most of the best-known pieces of art in the last two years before death. In almost a decade from the start of paintings till his death, Gogh made above 2100 paintings, which included over 1300 watercolor artworks, prints, drawings, and sketches, and almost 860 oil paintings. Gogh made a wide range of paintings that included but were not limited to landscapes, self-portraits, paintings of sunflowers and cypresses, and paintings of wheat fields. â€Å"Van Goghs finest works were produced in less than three years in a technique that grew more and more impassioned in brushstroke, in symbolic and intense color, in surface tension, and in the movement and vibration of form and line† (â€Å"Vincent van Gogh†). Color was the fundamental way of expression for Gogh. He played with colors and came up with such contrasts that lent life to his paintings and emotionally appealed to the audiences. Vincent van Gogh’s artwork is known for its jagged beauty, boldness of colors, emotional appeal, and several other factors due to which it has had great impact on the 2oth century art. Vincent van Gogh had a tough and very short life. He was a patient of depression and mental illness. It can be attributed to a large extent to his high sentimentalism and lack of self-confidence. Despite

Final Project AAT Essay Example for Free

Final Project AAT Essay 1.TERMS OF REFERENCE 1.1 The report has been prepared to cover the requirements of the AAT Unit â€Å"Internal Control and Accounting Systems†. 1.2 The objectives of the report are to analyse the accounting function at Inkwell Ltd and to identify any weaknesses, so that recommendations for the implementation of a new and improved system can be put in place, in order to minimise errors and to prevent fraud. 2. EXECUTIVE SUMMARY 2.1 The aim of the report is to analyse and evaluate the current internal control system and accounts receivable ledger of Inkwell Ltd. 2.2 The findings of the investigation highlighted the flowing weaknesses: The Retail shops use stand-alone computers which are not connected to the network. Lack of security measures put in place to safeguard the sensitive personal data held on individuals, and non-compliance with the Data Protection of 1998. Non-compliance with company policy, as updates only carried out once per day. Data lost due to infrequent back-ups are costly in both time and money. The retail shops have a sloppy approach to cash management. Cash only banked twice per week. The company does not produce or provide any instruction and help guides, which employees can refer to in order to find help and advice. The company do not have contingencies in place for staff absences due to illness or annual leave There is no encouragement for employees to attend training courses. Passwords used are not sufficient to maintain an adequate level of security. The company uses a just in time system of production, and any unforeseen upholds in delivery can cause delays and may have an impact on the company’s reputation. There are insufficient control and monitoring procedures carried out by senior personnel. The company allows customers to pay by cheque. The company does not conduct performance appraisals. The company does not conduct regular staff meetings. Management not upholding ethics and integrity, and not practicing their own policies thus creating an ideal environment for fraud and unethical practices to be committed. Staff shortages contributing to processing delays of sales invoices. 2.3 Suggestions and recommendations have been made to help make improvements which will increase the company’s performance and efficiency and to help  create anti-fraud environment. 3. METHODOLOGY 3.1 The research conducted to create this report was primarily obtained from data provided from the AAT website, the Internet, and reference textbooks. 3.2 A period of four months was taken to monitor the Internal Controls system and Accounts Receivable Ledger to gather sufficient data in order to compile the report. 3.3 A meeting was arranged with Inkwell’s Finance Director and Company Accountant to discuss the areas of concern and the procedures that needed to be implemented to make suitable improvements. 4. INTRODUCTION 4.1 Inkwell Ltd is a large private limited company within the private sector, supplying a complete range of re-manufactured inkjet and laser toner cartridges to its customers. Products can be purchased from either the company’s sixty nationwide chain of high street shops, which are situated in most of the UK cities and large towns, or from their on-line shop facility which is accessible twenty-four hours every day of the week. 4.2 The company is run by three directors who are the main decision makers. Inkwell Ltd was created seven years ago by two of the directors, Mr Paul Farnon (Managing Director) and Ms Victoria Dawson (Sales Director). Mr Anil Gupta (Finance Director) joined Inkwell after investing in the company two years ago. The company shares are owned by internal stakeholders only. 100% of the shares are split between the directors, with the Managing Director being the majority shareholder with holdings of 40% and the other directors each holding 30% of the shares. 4.3 Their head office is situated in an industrial estate, based in Birmingham, where the management team, accounts department, on-line shop and large central warehouse are all located. The company has progressively grown since it was initially set up and currently employs one hundred and eighty full-time employees, and has reported revenue of over sixteen million pounds. . 4.4 Inkwell has a mission to become environmentally friendly and promotes this by ensuring that they continue to strive towards achieving a greener environmental future, without jeopardising or comprising the quality of their products and reputation. The company ensures that products meet with 100% quality satisfaction guarantee, and has made a promise that should certain conditions not be fulfilled; that the company’s policy of replacing the products without rejection, will be adhered to without affecting the customer’s statutory rights. The company assures their customers that the recycled cartridges, which are cheaper than the genuine, original products by up to 20%, will meet or exceed the quality of the original cartridges. 4.5 80% of Inkwell’s sales are purchased by non-trade customers. Trade customers represent the remaining 20%, and these customers are supplied goods on credit terms of between thirty to sixty days. 4.6 The Finance Director, who owns 30% of the company’s shares and reports directly to the Managing Director, is qualified to BSc and FCMA standards, and has worked for the Inkwell Ltd for five years on a full-time basis. This Director is entrusted to ensure that all the financial strategies, support the aims of the business and to identify opportunities in order to achieve greater efficiency and cost savings, as well as driving sustainable and profitable growth and optimising profitability and shareholder value 4.7 The Company Accountant, who reports directly to the Financial Director, is AAT and ACCA qualified and has worked for Inkwell Ltd for seven years on a full-time basis. The Accountant complies, analyses and produces the company’s quarterly and annual financial statements 4.8 The Accounting Technician, who reports directly to the Company Accountant, has worked for Inkwell Ltd for six months on a full-time basis. This employee possesses relevant experience but does not currently have any accountancy qualifications. However, the Technician is currently studying for the AAT qualification, with the aim of passing the exams within the following year. 4.9 The General Ledger Clerk, who reports directly to the Company Accountant, has worked for Inkwell Ltd for four years on a full-time basis. This employee’s principal responsibilities are to input financial data into the computer system, in order to produce monthly trial balances. This clerk does not possess any accountancy qualifications. 4.10 The Accounts Payable Clerk, who reports directly to the Company Accountant, has worked for Inkwell Ltd for three years on a part-time basis, and already holds a level two AAT qualification, but has expressed an interest in progressing on to the next level. 4.11 The Accounts Receivable Clerk, who reports directly to the Company Accountant, has worked for Inkwell Ltd for three years on a part-time basis. This clerk has worked previously within the accountancy industry, but does not currently possess any relevant qualifications. 4.12 The Costing Technician, who reports directly to the Company Accountant, is  highly experienced and competent within this role and has worked for Inkwell Ltd for seven years on a full-time basis. This employee does not currently possess any relevant qualifications and has expressed their reluctance and unwillingness to participate on any training activities 4.13 The Payroll Clerk, who reports to the Company Accountant, possesses a level two AAT Accounting qualification, and is enthusiastic about progressing further. This employee has worked for Inkwell Ltd for four months on a full-time basis, and has very limited experience of working within a payroll department. 5.REVIEW OF THE ACCOUNTS SYSTEM 5.1 Inkwell’s policy for their large business customers is generally to trade on a cash-with-order basis for the initial three months of custom, and uses the services of a credit reference agency which conducts the necessary credit checks. The Accounts Receivable Clerk is responsible for carrying out the credit checking procedures, and after liaising with the Sales Director regarding accounts which require a credit limit of more than  £1,000 per month, recommends suitable credit terms. This is a strength of the accounting system in that by using the credit reference agency it will determine the ability of new customers to pay their debts. This will prevent fraud in that customers would not be able to purchase goods knowingly that they could not afford to pay for them, so increasing cash flow. This will also have an impact on the integrity of the customer. However the weakness should be that a full limit should be set, in that the customer is not allowed to go over a total limit, otherwise the customer could do four or five months trading up to  £5,000 and this would escalate further if they were non payers, meaning the debts are more likely to go bad. This would have an impact on the cash flow of the business. 5.2 All new credit limits and changes to existing limits of more  £5,000 per month, have to be approved by the Financial Director. Risk management is  essential for a company’s survival and success. This is a strength in the company as any increase in limits have to be authorised by a senior member of the finance team. This will reduce the risk of fraud, in that no individual has control over the customer accounts, and can extend limits for customers for their own personal gain. 5.3 A potential customer may want to know the price of the goods before deciding whether to proceed with a proposed transaction, and will request a quote either by phone, email or in writing. As a means of preventing fraud, due to either party contesting the quotes given, the company’s preferred method of issuing these quotes is by email. Written quotes are supplied on a customer’s request, however, Inkwell likes keep this method of issuance to a minimum, as paper usage has an impact on the environment and goes against the beliefs of the company. Inkwell, also prefer not to give a quote over the phone, as a record cannot be kept regarding the quote given, and there would be no written evidence to support against any disputes that may arise in the future. Before proceeding with the order a customer can make comparisons between the prices given by different suppliers. If the customer accepts the price given by Inkwell, and proceeds with the order, the price quoted is fixed and cannot be changed, which is contrary to that of an estimate being given. This has an effect on the ethical principle of objectivity, in other words the customer would be free from biased. 5.4 Once an order is placed it needs to be checked by the appropriate sales representative. This is important, as the recorded data may contain errors which require correction and checks must be made to see if any data that has been omitted, needs to be added. The order form is then passed onto the Sales Manager for additional checking, approval and authorisation. This is good practice and carrying out this procedure, helps to minimise the chances of fraud being committed and over charging being recorded on the order form. However, there is still the opportunity of fraud and misuse of funds and assets taking place as other unauthorised members of staff still have regular and easy access to the system, so is a weakness in the accounting  system. 5.5 It is important that the customer produce an order number as this will hep track the order, but the most important thing is that the purchase order must be authorised. Without this signature the order will not be processed. This is a great strength in that it will prevent fraud, in that goods could not be obtained for employee’s personal gain, so creating fraud. This helps enhance the ethical principle of integrity. 5.6 Once an order has been processed, it is sent to dispatches, ready for transportation. Once the goods have reached their destination, both the customer and the delivery driver are required to sign the delivery note. This confirms that the goods are been delivered and received. This will prevent fraud, in that the customer could not deny that they have not received the goods.. However, if the delivery personnel collects the signatures from the recipient in paper form rather than collecting these signatures directly on a smartphone or digital tablet, in order to confirm proof of delivery and receipt, there is a danger that the paper form confirmation may be lost in transit or may become misplaced, therefore providing no proof that delivery ever took place. The outcome to this is that the customer can abuse this situation by contesting that any goods were received. Also the use of paper has a negative impact and significantly endangers the environment. Having the delivery note in paper format is not sustainable to the environment. . 5.7 Sales invoices are created and issued via the use of a goods dispatched listing, which are then sent out to the customers on a weekly basis. The person responsible for the issuing of these invoices is the Accounts Receivable Clerk. The clerk also has the responsibility for inputting the sales invoices into the accounts receivable ledger system, which also incorporates the general and accounts payable ledgers, which all run on the Windows Vista software package. There is a severe weakness in this  procedure as the purchase orders, dispatch notes and sales invoices are not reconciled against each other. This is a weakness in the accounting system in that invoices could be sent out for the incorrect amounts, or incorrect customers are invoiced for goods that may have not been received. The impact on the company would be the delay of payment which would have an adverse effect on the company’s cash flow. This would also have an impact of the company’s reputation of profess ional competence. 5.8 Inkwell chooses to issue invoices by email, unless a customer requests a posted version. The email method is easy to use and quick to deliver. As emails do not use paper they are environmentally friendly. However, a problem with using emails is that viruses can be transmitted, but with due care and attention, and a strong security software in place this can be minimised. This is a strength of the company’s system. 5.9 The software for issuing invoices is Sage Line 50 and the invoices are sent out to the trade customers on a weekly basis as instructed by the Finance Manager. As the invoices are processed electronically this helps to minimise the chances of errors and discrepancies. Many handwritten invoices contain errors in the calculations. Another strength of processing invoices using the electronic method is that transactions can be traced. One positive part of the system is that all sales invoices are checked for errors by the Company Accountant, by the use of the double entry checking system. This means that there are no time delays encountered by having to make amendments to invoices returned due to containing discrepancies in the recorded data so increasing cash flow. This also upholds the company reputation of professionalism. 5.10 Inkwell issues credit notes, in order to credit all or part of a sales invoice, for goods which have been returned by the customers. The credit notes have to be counter checked, approved and authorised before they can be issued. However, the Retail Shop Managers’ actions are not controlled nor  monitored. The company has placed trust in these Managers, so they have been given the authority to issue refunds on any returns they consider necessary. This gives a Branch Manager the opportunity to commit fraudulent activities and to manipulate figures, by abusing their position of power in order for personal and financial gain. 5.11 To improve the profitability of collection by stimulating payments and minimising the occurrence of bad debts, customer statements showing the payments made, sales, sales returns and calculations, are dispatched every month, by the Accounts Receivable Clerk. This method can be used as a reminder to customers that payment is expected and therefore prompt them into making a payment on their accounts. The statements inform the customers of the status of their accounts, and enables them to make comparisons between the records they hold and that of the supplier. If a customer discovers a discrepancy regarding any of the transactions recorded, they can contact the supplier to question this. These statements can be used as an effective method to highlight any overdue payments, which need to be chased. The statements prevent fraud by the company in the customer is able to check all the invoices and credit notes issued. This would prevent the company form over stating their account or adding fraudulent invoices to their account. 5.12 Large trade customers have credit terms accounts held with the company. Each customer is given between thirty and sixty days depending on their account status. Trade customers can also benefit from a cumulative discount, each quarter, based on the value of their orders. This incentive is to try and keep a steady flow of business and increase sales, whilst at the same time increasing Inkwell’s cash flow due to the prompt payments that would be generated. This is a strength of the company in that increasing sales will eventually increase the profits of the company, creating sustainability of the company. 5.13 All cash and cheques received are compiled and recorded in the cash receipt book. These amounts are then entered into the system using the Sage Line 50 package, in order to update the applicable customer accounts. The Accounts Receivable Clerk, who receives the payments, has the responsibility of banking them on a twice weekly basis. The cash and cheques are held in the company’s safe for security whilst waiting to be banked. This is a strength as it prevents the opportunity for the funds to be stolen, creating fraud. However, there is an increased risk that the cash or cheques may be lost or misplaced, particularly in the event of the office being in disarray, during times of low staffing levels, disruption and having to meet tight deadlines. If there is a lapse in internal controls regarding the checking and monitoring of the accounts receivable ledger, this creates the opportunity for employees to commit fraud using recognised fraud schemes such as lapping, skimming/hiking, the kiting of cash and cheques, the improper posting of cheques and also cash/cheque substitution. This would not protect the company’s reputation of professionalism and integrity. 5.14 Customers can attach a remittance advice slip with their cheque payment to inform the company that they have made a payment on their account using the BACS method. This slip details the amounts that have been paid, the amounts that are left owing and what is being paid for. By summarising the transaction details, the slip ensures that the correct amount has been paid. Any discrepancies can be questioned with the customer. The remittance advice slip will be kept with the customer’s records, as proof that payment has been received, and can be referred and used as evidence in the future. This is a strength as time is not unnecessarily consumed by having to figure out what part of the invoice the payment relates to, as this has already been clarified by the customer. The advantage to receiving payment in the form of a BACS transfer is good, because this is instant cash and helps to increase the cash flow. However, the receipt by cheque delays the access to cash. This method of payment is slow as the cheque needs to go through the clearing system, and there is a danger that it may be returned by the bank, if the customer has insufficient funds. 5.15 The company has implemented a policy that should be followed when dealing with overdue accounts. If an account is seven days overdue, the customer is telephoned to request immediate payment. If after fourteen days of the telephone call, the payment is still outstanding, the customer will be sent a letter requesting the immediate payment, in order to bring their account up to date. This is a strength of the company as credit control is an important part of the business, and collecting monies would increase the cash flow and sustainability of the company. 5.16 The company is being proactive in trying to collect payments before they turn into bad debts and escalate out of control. An effective approach to the collection of debt helps to boost the company’s cash flow and avoids the assistance of debt collection agencies, which costs the business money. Accounts more than one month overdue are inspected by the Company Accountant. Accounts which are overdue by more than two months are reviewed by both the Finance Director and the Sales Director. However, this procedure is not executed, which is a major problem. Both Directors avoid any involvement as the Finance Director has the opinion that the task is of a tedious nature and the Sales Director is anxious that her involvement will damage her relations with the customers. The liquidity of a company is very important. Without funds, bills cannot be paid and the company may encounter financial difficulty. There is danger that Inkwell’s future may be put at jeopardy if debts are not being actively chased. No money coming in whilst money is going out has a severe impact on the company’s cash flow. If it is known to the customers that the company would not go to a debt collecting agency, then they may take advantage of this and receive goods knowingly that they could not pay so creating fraud 5.17 The computers which are located in the retail outlets are stand-alone computers. These computers are operated by Windows Vista software and all have Microsoft Office 2007 installed. However, there is a weakness in this system. Although, shop employees using these computers are not allowed to upload, download or connect any external devices, which have not been purchased or approved by the company, as per company policy instructions, issued by the Finance Director on 23rd May 2010, there is no way of monitoring this. All the computers have full internet access including email using the Firefox Internet web browser. Although it is advantageous to have all the computers running on the same software and web browser systems, there is a downside, in that each computer must be updated and configured individually, which is costly to the company. Had the systems been networked, this could have been done all at the same time, remotely, thus saving the company time and money. This would have an adverse effect on the company’s data and therefore would not be secure and compliant with the Data Protection Act (1998). This would also have a negative impact on the ethical principle of confidentiality and integrity. 5.18 The company’s entire computer systems are password protected which is a strength. However, the problem is that when the computers were installed seven years ago, they were all given the same password, which is â€Å"Go Green†, and no action has been taken to make any changes to this. This has created a massive weakness regarding all aspects of security within the accounting system. Trade customers’ account and bank details are open to exposure and this increases the risk of being abused. This information can be accessed and stolen by dishonest and untrustworthy persons who use this information with the intention of obtaining financial and personal gain, so creating fraud. The company’s policy handbook clearly states that each computer must be individually password protected and only authorised users are permitted access. Staff are required to maintain the confidentiality of such passwords used in order to protect security. However, the policy is being ignored and abused by staff, who continue to disregard and follow the rules and regulations, which is evident, when shop employees are allowing unauthorised persons to use the computers for social media etc., without seeking the authority from senior management first. This is a serious breach of the computer policy and security, as this leaves records, bank details and other valuable information of other staff members, customers and suppliers, open to exposure, which in turn could lead to identity theft,  fraud and therefore the Data Protection Act of (1998) is being breached. 5.19 The computers are protected by Windows Firewall that helps to protect the network, against hackers’ or viruses. When the controller leaves the workstation unattended, they are required to log off, however, if they forget to do this, each computer has an automatic timeout installed that has been set at five minutes. If no activity has taken place within this duration, the computer will revert to standby mode (hibernation). This saves on energy which is good for the environment. Whilst in the standby mode, any sensitive and confidential information is hidden from prying eyes, preventing fraud such as identity theft, and without the correct password, prevents any access to gain such information. At the end of the working day, all computers are required to be shutdown. Protecting sensitive and confidential information is complying with The Data Protection Act of (1998). To disable the standby mode, the controller has to enter the correct password, which is â€Å"Go Green†. As this password is known and used throughout Inkwell, any employee is able to gain access to this data, and therefore the confidential information is not being protected or secured. It is the company’s moral duty to protect confidential information, and they are breaching the Data Protection Act (1998), which carries with it hefty fines and can result in prosecution. This does not uphold the company’s reputation for confidentiality and integrity. 5.20 The Finance Director issued instructions concerning the updating and backup procedures of all the IT systems as per the extract of the company policy handbook, dated May 2010. These instructions required that all of the IT systems are to be backed up twice per day, once at lunch time and again at the close of business. The Company Accountant instructed the accounts department to back up data once only, and only at the end of the working day. This requirement has been in force since the Accountant joined the company, therefore totally disregarding the Finance Directors updated policy. This breach of company policy has already resulted in unnecessary losses in time and money. A power cut that took place in October of 2010 at  the head office premises, late in the afternoon, resulted in the loss of most of the day’s work. The majority of this information has been re-entered into the system but came at a cost, due to the number of hours that had to be paid in overtime. This is a weakness and was not cost effective for the company, as these extra labour hours could have been used doing other duties. 5.21 Maintenance of the recorded stock levels in reference to the company’s printer cartridges which are held as inventory in both the warehouse and shops are not controlled by a password protected, Microsoft Excel spread sheet. Due to the omission of password protection being implemented in this area means that there is an increased chance of the data being altered, whether by accident or by intention. The opportunity for fraud to take place is heightened and there is no way of preventing this occurrence happening again, unless the system is password protected. This means that the company is not abiding by the guidelines laid down by the Data Protection Act (1998). It means also that the company is not treating its data with the ethical principle of integrity and confidentiality. 5.22 The Finance Director noticed that the company did not have a proper system in place to record any of the company’s business dealings relating to any of the previous years’ transactions, so the decision was made to purchase an archiving package. However, the Financial Director has lost interest since and no longer considers this task a point of priority anymore. Therefore the implementation of this package has wasted valuable time, effort and money. This is a weakness of the accounting system, in that all records must be kept for six years. By purchasing an archiving system that is computerised would mean that the company would be proactively following the guidelines of the Data Protection Act (1998), but it would greatly help the sustainability of the environment, and would reduce the use of paper. 5.23 The Payroll and Personnel Clerk completes the annual VAT returns using Her  Majestys Revenue and Customs (HMRC) guidelines. This highlights the difference between the input tax charged on the company’s purchases and expenses and the output tax which is charged on the supplies and goods sold to the customers. The net difference indicates whether payment is due to or from HMRC. It is of the upmost importance that the VAT 100 forms are completed promptly and accurately and that payment is made before the deadline is reached. Penalties for submitting a return form late are severe. The Company Accountant is responsible for checking that the details recorded are correct and then passes this form to the Finance Director for re-checking. This is a strength as it minimised the chances of discrepancies occurring or any fraudulent activities being committed. It is against the Law to falsify or omit any information that should be recorded on the VAT 100 form. The company are complying with the VAT Act 1994, s72 (1), (2) and (3) and The Fraud Act 2006. 5.24 The Income Statement and Other Comprehensive Income shows the performance of the company over a given period. This statement shows the company’s income, expenses and the resultant profit or loss figure. The profit or loss can be calculated by deducting all of the expenses incurred including finance expenses and tax costs from the revenue earned to show the profit/loss made. This statement shows entries made using the accruals method. This means that revenue and expenses are matched with each other and recorded when they are recognised (earned/incurred) and not when they are realised (cash received/payment made). Users can analyse the statements and make comparisons with previous years or with other competitors. Both Private Ltd companies and Public Ltd Companies are required by law to submit this statement with the other accompanying statements to Companies House. Various accounting ratios to measure the profitability of the company can be calculated using the financial information as shown on the statement, such as the Gross Profit %, Operating Profit %, and Expense and Revenue %. 5.25 The Statement of Financial Position also referred to as the Balance Sheet shows the company’s assets, liabilities and equity at a given date, and is  useful for interested parties to ascertain the financial health of the business. A formula which is associated with this statement is Assets – Liabilities = Equity. Assets are what the company owns, liabilities are what the company owes and the equity is the residual interest after the liabilities have been deducted from the assets. This statement used in conjunction with the other financial statements can help to assist users when making economic decisions, such as investing, lending, or acquisition etc. This statement can be compared with those of the previous financial years or with the statements of other competitors. The principal users are mainly, investors, lenders and creditors, and like the Income Statement, the Statement of Financial Position also needs to be submitted to Companies House, if the reporting entity is a Private Ltd Company or a Public Ltd Company. Financial information recorded in this statement can be used to calculate various accounting ratios used to measure the Company’s liquidity, effective use of the company’s resources, their financial position and their gearing (the measuring of how much the company is financed by debt). 5.26 The Statement of Changes in Equity is part of the set of the financial statements that accompany each other and shows how the equity has changed over the specific year. The statement links information contained in the Statement of Profit and Loss and Comprehensive Income with that contain in the Statement of Financial Position. The Statement of Changes in Equity shows the entries for ordinary capital shares, share premium, retained earnings, dividends, and unrealised gains on assets etc. 5.27 The Statement of Cash Flow shows the changes in inflows (money coming in) and outflows (money going out) over the financial accounting period in reference to Operating activities, Investing activities and Financing activities. The financial information recorded on the statement gives a user the opportunity to see how feasible it is for the company’s to generate future cash flows, and to assess the company’s ability to meet its obligations and to pay its shareholders their dividends. 5.28 The company does not hold any regular staff meetings and is a weakness in the accounting system. Staff meetings are an effective way to get employees to engage and communicate with each other; sharing and exchanging information and new ideas. Such a meeting would also give staff the opportunity to flag up any problems or issues which need to be addressed. When important decisions regarding the company have been made without the involvement of employees, they can be left feeling frustrated that they have not been given a voice. When the staff members feel undervalued and de-motivated, performance and productivity are affected. Employees may commit fraud as they feel justified by their actions. The number of employee absences may increase and the company will find it difficult to supply their customers as staff shortages may cause delays, due to increased workloads having to be performed by fewer staff members, costing the company money and may damage their reputation. 5.29 The only form of discussion between the departments is via email. Although there is an advantage to using this method of communication, such as convenience, quick delivery, lack of paper (sustainable for the environment), and cost effective, there are also several disadvantages to using this method, as it creates less social contact, messages can be misinterpreted, viruses can be downloaded, unwanted spam, and security issues. Another problem that could have a negative effect on the company is the tension that exists between the Finance Director and the Company Accountant, which has been on-going ever since the Finance Director joined the company two years ago. The Company Accountant was resentful that he was overlooked for this position and feels like he had been demoted. 5.30 The staff members do not get any form of appraisal which would highlight any performance issues relating to each employee. Therefore there is no way of filtering the staff that is underperforming to those that are exceeding requirements and should be considered suitable for promotion. This is a weakness of the company, and not cost effective as employees feel  undervalued and would not work as hard as they should. This will have an adverse effect on the ethical principle of professional competence. 5.31 The company has an issue with regards to staff training. Rather than investing in training courses that would be advantageous to both new and existing employees, the company only provides a one day crash course for new employees. This gives cause for concern as there is no fully trained staff available to cover in the absence of their peers. Also the company does not actively seek to encourage staff to further their skills by encouraging them to participate on any training programmes or courses. This can leave staff feeling demotivated and demoralised. Therefore the employee may become unproductive and uncooperative, which has a negative impact on the company. The company may have an excessive turnover of staff, as employees resign due to the lack of future prospects being made available this can result in a decrease in the overall efficiency of the company, which can cost them dearly. This is a weakness of the system, and is not following the ethical principle of professional competence 5.32 The company does not have any contingency plan in place when it comes to staff absences and so is a weakness of the system. Staff members who are not familiar with the duties of their peers cannot help. This is due to the fact that they cannot get access to useful material such as instruction manuals, guidance tools, help menus, instruction sheets and helplines, as the company have not produced nor made any available. Therefore work does not get done and this has a severe impact on the company as workloads increase, delays occur and errors are made. This can be costly to the company and can damage their reputation of professionalism. 5.33 The company does not have any staff that are adequately trained on work on other practices. This became evident in the month of September when problems linked to the initial stages of the new integrated payroll and personnel system was causing difficulty. The Payroll and Personnel Clerk,  who was only given one day’s intensive training on the system, confessed that she was still struggling to operate the system, even after a month of having worked with it. As no other member of staff was trained on the system, the Payroll and Personnel Clerk had no one to approach who she could ask for help and advice. Another issue that could cause further problems is in the event of the clerk becoming absent from work due to sickness or annual leave, this would have a negative impact on the company because they would have no one who could temporarily cover their role. This is a weakness of the accounting system. 5.34 There is a set of help menus for staff to use on the Sage Line 50 package to help them operate the system correctly. There are step by step guides, online tutorials and PDF guidelines made available, and if any staff member still requires help, they have access to a further phone and email support service. This is a strength as it is cost effective for the company meaning that staff are not tied up shadowing a new employee and are able to still carry on with their own duties. 5.35 Without sacrificing quality, and working towards ensuring a greener environment, Inkwell chooses to use products that are environmentally friendly. This includes the usage of recycled paper that is purchased from specialist suppliers. All employees are required to adhere to the company’s policy of discarding any of unused paper in the recycling bin, which is then sold to a recycling company. Inkwell encourages customers to bring in their old unused ink cartridges in exchange for purchasing re-manufactured ones, and as an incentive Inkwell offers these customers a 10% discount. The company also recycles its own unused ink cartridges, and sends these along with the old cartridges brought in by the customers, to a small number of manufacturers for refilling. This is a strength of the company’s system. 5.36 As an effective way of exposing their existence and improving their image within the community, Inkwell Ltd sponsors the local neighbourhood clean-up  scheme. This helps install pride within the community. Inkwell also receives an incentive from the Government for their involvement. The clean-up scheme brings members of community together, in their quest to clear the streets of refuge and litter. Walls and signs remain free from graffiti. Children can play safely in the streets, and wildlife remains out of harms reach. The clean environment is attracting new home seekers, and visitors therefore bringing more money into the community. Employment is rising due to the influx of visitors and the increasing consumer demand that comes with it, resulting in a happy and satisfied community who look favourably upon Inkwell Ltd. 6. WEAKNESSES 6.1 The company’s high street shops use standalone computers that are not connected to the network. A problem is encountered when installation of new software is required, as this cannot be installed simultaneously but must be installed on an individual basis; this operation is time consuming. Frequent upgrading coupled with regular maintenance is common, and this comes at a price, therefore this is not cost effective for the company. It is difficult to control and monitor the activities performed on these computers so there is a risk of fraud going undetected. A lapse in the adequate security of keeping confidential information protected is violating the Data Protection Act (1998). 6.2. Inkwell uses the password of â€Å"Go Green† throughout the whole company, which is common knowledge. The company is not adequately protecting the privacy of the sensitive information held on individuals, and this increases the risk of fraud. Employees are not demonstrating good ethical practices as they are allowing unauthorised users access to confidential data, which increases the opportunity to commit fraud by abuse and misuse. The company is legally and morally obliged to protect confidential information under the Data Protection Act (1998), but this is being breached. Compliance with the company’s own IT policy is not being adhered to either, as this policy specifically contains clear instructions that all company computers must be  individually password protected. 6.3 Inkwell’s policy that was updated in May 2010 by the Finance Director, gives clear instructions that all IT systems must be fully backed up twice per day. This action should be performed around midday and also at the close of business. The new company policy created by the Finance Director is not being complied with. An incident occurred when the company lost data and this came at a cost to the company in both time and money, and therefore they were negligent in their actions. This is not demonstrating good professional business practices. 6.4 The Microsoft Office Excel program used to store and control inventory levels is password protected but is still awaiting set up procedures necessary to restrict access to authorised users only. At present access is available to all users, which is not complying with the Data Protection Act of (1998), as confidential information is not being adequately protected. Unrestricted access to confidential information increases the risk of fraud, as it creates an opportunity for identity theft and gives a perpetrator the freedom to alter or manipulate the data. The company is not demonstrating good business ethics of integrity and confidentiality, through its negligence to protect confidential information, and they are violating the Data Protection Act (1998). 6.5 On the delivery of goods, the driver and the customer are required to sign a delivery note that shows proof of delivery and receipt. The company uses a paper based proof of delivery. The usage of paper has a damaging effect on the environment, and goes against the company’s beliefs, and this is not sustainable to the environment 6.6 Tension and conflict between the Finance Director and Company Accountant, who are not working together, is having an negative impact on the planning and  organising of work that needs to be carried out and completed. As a result the Accounting Technician has not been able to complete all the tasks that have been given to him, by both parties, but this has gone unnoticed. Work that demands priority and that must meet tight deadlines is left uncompleted and put to the side. Payments are not being collected in a timely manner and this is costing the company money. This is not cost effective for the company. The Finance Director no longer has interest in the projects that he gave to the Accounting Technician to complete, which had initially been considered a matter of importance. Any work that has accumulated regarding these projects has resulted in valuable time, effort and money being wasted, which is also not cost effective for the company. Delays are increased as employees are unable to carry out work until others have finished theirs. These delays have a negative impact on the company’s reputation because they are unable to supply a professional and reliable service. 6.7 Contingency plans are not put in place for the absence of employees who carry out tasks that require day to day processing. Sales invoices were not processed for the period covering the last two weeks of July as the Accounts Receivable Clerk was on annual leave. The company’s negligence in adequately covering this post has resulted in the credit control activities not being carried out, so monies due during this period were left uncollected. This has an impact on the company’s cash flow and is not cost effective for the company. 6.8 Inkwell accepts payment in the form of cheque as well as other methods. Payment by cheque delays the access to funds, as it must go through a three day clearing cycle process, which does not operate on Saturdays, Sundays or Bank Holidays. Even at the end of this process there is no guarantee that payment will be granted as the cheque may be returned to drawer has insufficient funds in their bank account. This is not cost effective for the company and can have a serious impact on the company’s cash flow and profitability. 6.9 Any customer accounts overdue by three months should be referred to a debt collecting agency who works on the behalf of the company to recover any debts owed. This is in accordance with the company’s policy. However, in reality, this policy is rarely followed. The Sales Director, concerned that the active pursuance of any of these outstanding debts may jeopardise the good relations she currently has with the customers, has decided to avoid the involvement of the debt collecting agency. Consequently, Inkwell’s cash flow is negatively impacted due to the lack of money coming in and this is not cost effective for the company. Trade receivables are mounting up significantly and bad debts are increasingly that will ultimately result in having to write them off. This loss in earnings will have to be borne by the company as the funds may become irrecoverable. 6.10 The company do not have regular meetings that give the staff the opportunity to share and exchange information between each other. Regular staff meetings could ensure that better decisions are made through effective communication, and enable staff to disclose any department issues. Because regular meetings are not put in place, this has a negative impact on the company because they are unable operate in an effective and efficient manner. The company is not demonstrating good business practices as employees get demoralised when they feel unappreciated, undervalued and disrespected. This is not cost effective for the company. 6.11 Inkwell Ltd does not have a performance appraisal program put in place in order to monitor the professional development of their employees. Performance appraisals can help to motivate staff and improve company morale, as staff become mindful that good performance can result in promotion and recognition. Due to the non-existence of these programs, management are unable to identify and address any issues or basic training needs of the staff, and therefore are not in a position to offer suitable training that would help staff become better at performing their jobs. This is not making the company cost effective or competitive within the industry 6.12 Inkwell do not offer training programmes to either new or existing employees, nor do they actively encourage staff to engage and participate on any suitable courses, in order to gain new skills, knowledge and qualifications. In a rapidly changing environment, Inkwell needs to be conscious that roles and responsibilities are continually evolving, and should respond to this by ensuring that employees are provided with appropriate job-related training to ensure that they have the necessary skills and knowledge in order to carry out their jobs in an effective manner. The company is not ensuring that the staff are acting with professional competence. 6.13 The company have not produced, nor have they provided any on-site instruction manuals that can be used by employees as guidance tools that are a valuable source of reference. In the absence of staff at short notice, due to sickness, other employees cannot be relied upon to carry out tasks of an unfamiliar nature, as they do not have adequate documentation to hand that contains information that can help guide and instruct the employee to carry out a particular task. This will have a negative impact on labour efficiency in that staff would be shadowing new employees and could be neglecting their own work. 7. RECOMMENDATIONS 7.1 Inkwell needs to remove the standalone computers and replace them with a full networked system. The accounting team would then be able to share data, access information and automatically update all the systems at once. This would save the company money in the long run as once installed it would be far more efficient and increase productivity. A quote can be arranged once decisions have been made concerning company requirements. His is a major overhaul which would be beneficial for the company in the long run, but would require further investigation ensure that the best product was purchased for the best price. 7.2 To comply with The Data Protection Act (1998), Inkwell must make regular updates to password protection every quarter and passwords should be a mixture of alphanumeric characters. Each password should be checked for complexity. Only the employee and the line manager are to know the password. Once in force this will comply with the Data Protection Act (1998). This would not cost the company any money, just for the IT department to set this in place as most computer software has the facility to secure the data. This would enhance the AAT’s code of professional ethics of integrity and confidentiality, and also make them compliant with the law. 7.3 The Accounts Department and Company Accountant must comply with the company policy on backing up the IT system twice daily. This will prevent any possible data loss by accident or otherwise. This will in turn entice other staff to follow suit which will ensure ethical behaviour within the company. This will not cost the company any money as a procedure would need to be typed up or the Finance Manager would put a rota in the daily schedule. It would cost a few labour hours, but as the staff are on salary this would be part of their daily routine. The benefit to the company would be that they would not have to pay extra wages for re-inputting the data lost and therefore make the company more cost effective and competitive within the industry. 7.4 An accurate and updated list with authorised signatories to make entries in the general ledger is of upmost importance to guarantee security of customers’ accounts and prevent fraud. All sales staff should enter transaction information on the relevant sales data spreadsheet and sign it then pass it to the manager for counter checking and password protection before it is forwarded to the Accounts Receivable Clerk. This action will prevent fraud and be insignificant in regards to the cost of implementation. This would not cost the company anything, but the IT department could establish this system, or it could be written up in the company policy  making it mandatory for the employees to do this. The benefit for the company would be that the company would be able to see who made certain transactions and would be able to detect any fraudulent activities and who done them. 7.5 The company should consider investing in electronic signature capture equipment which would remove the problem of paper delivery notes when goods are delivered. It will cost the company initially but will pay for itself in the long term as it would guarantee a traceable signature of the receipt of goods including the data and time and also remove the impact on environmental sustainability. An on line quote from Topaz Systems INC revealed a price of  £86.00 Excluding VAT per device (see Appendix 8.2). This would be beneficial for sustainability of the environment. 7.6 The attitudes of both the Finance Director and Company Accountant need to be addressed. As senior management, they should both pay more attention and interest to reviewing the tasks of staff and ensuring the tasks are being completed correctly and on time. Management should also ensure the tasks are being distributed to the correct staff which will improve efficiency and performance with no costs to the company. It is important that any differences between the senior heads of management are kept behind closed doors. This is being professional and the impact on the company would mean that it would be a happier place to work in, and would lead to better output, making the company more competitive within the industry. 7.7 All invoices must be raised day to day without fail as delayed invoices create delayed payments from customers which reduces the cash flow. The company need to address staff annual leave so as to avoid a situation where there is no cover to continue the day to day invoicing. The company should also promote staff training so that employees are trained on more than one job to allow for any emergency staff absence. It could be that the company could employ agency staff for the cover, but this would come at a cost,  depending on the agency. This would require further investigation to see if the benefits of employing agency staff would actually improve the cash flow of the business. The cheaper option would be for better planning within the company ensuring that all jobs are covered when employees are on holiday. 7.8 The company should look at phasing out the receipt of cheques and promote the use of BACs transfers as the preferred payment method. This allows the company instant control and visibility of all payments and collections, and allows review of the cash analysis. It is the most secure method of payment for the company and customer, prevents fraud and is of no further cost to the company as it is already a system in use by most companies. 7.9 The Sales Director and Company Accountant must review any account that is more than two months overdue and same again when three months overdue. By complying with company policy on this, the Sales Director should promptly pass the matter on to the debt collecting agency in order to recover the money and reduce the debt becoming bad. It will cost the company  £100 plus 25% of any recovered funds but will increase cash flow. However, if overdue accounts are reviewed sooner there is a stronger possibility of avoiding involvement of the debt collecting agency. The fact that this would increase cash flow would able the business to be more competitive within the industry. 7.10 The management must commence regular staff meetings in which any needs or problems can be addressed. Regular meetings will be valuable and important as it will give the staff confidence that the company is listening and acting on any issues they have raised. These could also include the awareness of fraud and the importance of rules and guidelines relating to the Data Protection Act (1998). The costs incurred to introduce regular meetings will be minimal in respect of man hours but will benefit the company in the long term as any problems get resolved and will streamline the running of the business. 7.11 The company should implement staff appraisals as this will allow feedback relating to productivity and performance of each employee. Appraisals have been known to improve staff morale, efficiency, motivation and job satisfaction, and can highlight any training requirements needed. A professional company could be employed to provide this service, but is too costly. A decision was made to devise their own SWOT analysis form and a Performance and Development Plan form, which will cost the company minimal hours of labour only (see Appendix 8.3). This would improve on the AAT’s code of professional ethics in professional competence. 7.12 Regular training programs should be implemented for staff awareness of their role within the company. Regular training will help staff be more accurate and competent to do their job which helps the company and employee, and in the long term is cost effective for the company. An online quote was carried out to find out the cost of a self-study payroll package for levels 1 and 2. The price is  £125.00 exempt of VAT (see Appendix 8.4). This would ensure that staff were up to date with their knowledge making them professionally competent. The company could send their staff to the local training provider and this would enhance sustainability in the community. 7.13 Staff should produce an instruction manual detailing their responsibilities and tasks. This would cost the company minimal labour hours in production but would help the company by allowing staff to concentrate on the task in hand rather than being too focused on training others. This would also ensure the task would be accurately and effectively. This would make the company more cost effective and competitive within the industry. As staff are salaried, this would just be an extra job in their daily routine and the only cost would be the printing of the manuals, however putting the manuals on the staff intranet would not cost money in stationery and printing making it sustainable for the environment.