Wk2Journal Assignment Example | Topics and Well Written Essays - 500 words

Wk2Journal - Assignment Example The vision of UNICEF is to develop a better world, where every individual can live a better life, while using the technology, skills, information and processes that are required to generate their individual solutions. The mission statement of UNICEF mainly talks about securing the rights of the children so that their basic needs are met and the children can develop their full potential under the best possible opportunities (UNICEF -1, 2013). Though the activities of UNICEF are quite broad in nature, however it is mostly focused on child survival, education, gender equality, policy development and partnerships. The funding of UNICEF is dependent on financial support from the governments as well various private donations. UNICEF is recognized as a not for profit organization and hence is exempt from tax under section 501(c)(3) of the Internal Revenue Code (UNICEF -2, 2013). The challenges for UNICEF comprises of its ability to spread education and equality, fighting HIV and Aids and pr otecting children from violence. Through usage of strong data backed reports, the organization is trying to develop better policies, which will help in tackling the challenges. The organization faced a major crisis in 2012, when 1.1 million African children below the age of 5, faced the danger of acute malnutrition. The organization used social media for advocacy and fund raising activities and thereby successfully provided the needed treatment to over 920,000 children (UNICEF, 2012, p. 8). Apple is a US based multinational company, which is headquartered in California. Talking about a brief history of the organization, it can be said that the organization was founded in the year 1975 under the name of Apple Computers by the legendary Steve Jobs. The vision of apple is to be the global leader in innovation. The new mission statement talks about the company’s focus to simplify and gain perfection in its

The Moral Justification of Capitalism Essay Example | Topics and Well Written Essays - 6500 words

The Moral Justification of Capitalism - Essay Example A peaceable community in that wisdom recognizes property rights; indeed, a property right is nothing but a right to go on with action involving the thing owned, on ones own provisos and standards, unless and until the user employs it to abuse the rights of others. Once we have these ready, we do not call for the discourses on tribal loyalty, custom, legislation, theories on what is moral or not and the like. Indeed, all those discourses and theories involve major costs and key liabilities to conflict. The essence of this paper is to give a description of the prevailing attitudes toward capitalism and the challenge to learn why those viewpoints are all completely erroneous. The body of this presentation will articulate some illusory claims to the contrary. The demand to look into the moral justification of capitalism is set on the prevailing attitudes that critics have drawn and the belief that the system is completely wrong and it has caused massive destruction in the economic and political realm. These misconceptions based on superstitions and stereotypes cause those without intellectual bravery to falter on their standpoints and beliefs in support of capitalism. The argument floated by critics of capitalism is not watertight. Reisman asserts that the profit motive, which in time has become the sole cause of starvation wages, drives capitalism. The critic’s further claim is that capitalism is the root cause of child labor, inflation and depressions caused by indiscriminate depletion of the resources of the planet. A further argument is that Capitalism is akin to imperialism and it is responsible for the unending wars, racism and tribalism. What is more, the enemies of capitalism blatantly challenge saving, a major attribute of capitalism, claiming it is a form of hoarding. When people compete for resources and profits, they use the laws governing competition and free market; laws that they say belong to the jungle.

History and Marketing Strategy of Apple Inc

History and Marketing Strategy of Apple Inc History and background of the company: The history and the back ground of Apple Inc which used to be Apple Computers, Inc when they first started in California USA and become a multinational company which started from scratch. Apple Inc mainly deal with consumer electronics, computer software and commercial servers. Apples most famous products are iPhone, iPod and Macintosh computers. Apple was formed by Steven Paul Jobs 21 and Stephen Gary Wozniak 25, they created a first Apple computer on 1st April 1976 named Apple I. Apple was incorporated in 1977 in California (Apple website, FAQ). For about 20 year Apple computers Inc was predominantly a manufacturer of personal computers that includes Power Mac, Apple I, Apple II, Apple III and Macintosh lines but also faced unstable sales and low market shares. Steven Job resign the company in 1985 due to infighting and he rejoin in 1996 as a CEO of the company. He brought with him a new corporate philosophy of identifiable product and simple design. Introducing a great success of iPod music player in 2001, Apple become a leader in consumer electronic industry, dropping computer from its name and keeping on to release the iPad and iPhone. And in present Apple is one of the biggest technology company in the world, with the revenue of over $60 billion per annum[ Hormby Thomas, A history of Apples Lisa, 1979-1986, Low End Mac, 6th October 2005] [Apple website]. Strategy and Implementation Philosophy of identifiable product and simple design help Apple maintain their growth in early 80s and a huge part of success is due to its leadership in the education sector, which was one of the brilliant business strategy, education environment provided Apple with a great amount of loyal users around the world. They started targeting into education sector in Cupertino California by a very important agreement between Steve Job and Jim Baroux of (LCSI) Logo Computer Systems Inc, which was an agreement to donate one Apple II and one Apple LOGO software package to every public school in Texas. The idea was great and the philosophy behind that was that if they donate one package to each school then this would result in thirty more packages to sell, which is estimated as the number of students in one classroom at least and ofcourse some more purchases are possible from parents who wants to support the technology to make their children to stay aware of technology, learn more and get fami liar. This significant agreement between Apple Inc and Logo Computer System Inc (LCSI) was a great success though out the State, which establish a very strong and constant presence for Apple in the schools throughout California. This become Apple IIs era in schools right across the United States and the leadership of Apple in education sector around the world continues in the most critical time of 1980s. Therefore Apple made it extremely well in education sector as well as in the families, as parents carry on supporting the learning experience for their children after school [Wikipedia, Article, Apple Inc]. Technology used and Product/Services: Apple Inc mainly deal with consumer electronics, computer software and commercial servers. Apple is an example of itself when comes to technology, the technology they introduce since they first launched and until today. Although there was issues in some software they introduced as well as their Operating system that it is not users friendly but Apple keep identifying the issue efficiently and effectively, for example using Microsofts Power point compare to Apples keynote which takes powerPoint apart and figures out how the files work that makes it more user friendly [Bill Thompson, 19th Sep 2007, BBC News]. They are famous to introduce the best touch sensor in their products which includes Mac, iPhone, iPod and iPad recently, best example is iPhone which is still the leader in smart phone technology and introduced the best touch screen system in the market so far. Apple have introduced various operating system for its products like Macintosh, PowerBook, iPod, iPad and iPhone. Apple always use their own Operating system in all of their products, one of the most famous operating system is iOS which is used in iPhone and OS X, Mac OS X is the worlds most advanced operating system. Built on UNIX foundation and designed simple as of this is one of the fundamentals of the company. This is why Mac have a reputation of innovative, compatible, highly secure and user friendly [Apple website, Mac OS X, Over view]. OS X series includes Snow Leopard which was unveiled on 8th of June 2009 and was available to purchase in Cupertino, California and on their website and by 28th of August 2009 in the market throughout the world [Apple website, library, Mac OS Snow Leopard]. Mac OS X Versions are Mac OS X Server 1.0, Public Beta, then from 10.0 to the Latest version is Mac OS X v10.6 Snow Leopard and 10.7 Lion announced on 20th of October 2010 and expected to release by 2011. Apple have also introduces digital cameras, portable CD audio players, speakers, video consoles and TV appliances [Wikipedia, Apple Inc, Mac OS X]. The main markets where Apple operates: Apple is a multinational company based in Cupertino, California and their product sales in more than 50 countries, one of the most recent successful product of Apple is iPhone, it is available in over 50 countries and more to be added in their network later and Apple iPhones are making their production company to increase their yearly products because the of their extreme success and they are selling it very well indeed and iPhones are increasing their market share day by day and quit fast. [Amit Bhawani, Information guide, Apple inc, smart phone launch, vodaphone] As the graph shows, their main markets where they operates are USA, Japan, Germany, France, Spain, Canada and UK, over all they are doing very well in Europe and USA itself, besides that they are also in Mexico, Netherland, Sweden, Austria, Finland, Italy, Belgium, Portugal, Switzerland, Denmark, Ireland, New Zealand, Hong Kong and now in India as well. Success of iPhone is a great boom to Apple Inc. Main Products and Ethical challenges: Apples worldwide smartphone shares boost upto 17% due to iPhone sales reached 7 million in 2009 including the continued version of iPhone 3GS and they are expected to be more because later in the same year they started selling iPhones in China, where as Chinese made a copy version of iPhone with different software but unable to beat the original one ofcourse. [Website Mac Rumors, News, Smartphone market worldwide] Worldwide mobile phone market experienced less growth as compare to their early years and in this year the growth was as low as 0.1 percent but smartphones was continuously growing their success and performance and growing their market upto 12.8 percent nearly every year. They face great competitors like Microsoft which is focusing on delivering software to cheap product personal computers while Apple delivers rich engineered products. Apple relied on high profit margins and never developed a clear response. Other competitors are IBM and Dell which are famous about their durability and have a good reputation in making computers. Product and Business Portfolio : Product portfolio plays important role in companys business success especially when come to competition. Product portfolio is to capture and understand customers need according to the market. Apples portfolio is to transform their customers into specifications of the product they are offerings. There has been criticism on iPhone and iPod that these devices has been locked/restricted into iTones and creating iTone Store monopoly but Apple keep ensuring that anyone but their product will be completely locked/restricted to an Apples created world. This portfolio keep the other competitors out in some aspects but is also become hard to justify some measures when creating a circle around the customers and keep competitors out. Although the fact that iTunes database format has already been cracked and the third party tool have been updated, example application like cydia which unlock iPhone and enable customers to download various applications and allow them to use their iPhone for all the network providers. But Apple is spending more time trying to ensure that anyone who purchase their product must completely locked in to Apple-centred world in which they use iTones for products like iPod and iPhone, buy from iTones Music store, and purchese only Apple-certified accessories. The new version of iTunes break the fix and they keep updating the versions of iPhone and iPod to lock the customers and other updated and therefore no third party tool is able to unlock the version unless it is certified by Apple itself [Bill Thompson, 2007, BBC News, Article in Technology section]. Corporate Change and Social welfare of employee: Apple was one of the highest successful companies founded in 70s, Corporate philosophy of identifiable product and simple design which was introduced by Steve Jobs. Apple cares about their employees and provide them various facilities and benefits that includes, staff discount, paid holidays, maternity leaves, annual bonus and friendly and learning environment. Quality: Apples relies on best quality for their customers as of their product is design to provide the best output, high profile and highly priced due to their basic strategy of high profit margin on each product and keeping their market stable. They launch the best quality product and improvise it in later versions as required by their customers. They also manage to maintain their product quality with their corporate philosophy of identifiable product and simple design.

Mutable Feminists: Are We Ready for Them? ::

Mutable Feminists: Are We Ready for Them? Throughout history, as women struggled to gain equality with men, these suffragettes were often ostracized and not accepted by society. In today’s world we find the basic rights which these women were fighting for fair, and the thought that someone would have opposed a woman’s right to vote seems ridiculous. Our society likes to feel that we are less rigid and very open-minded, but is there a type of equality, which we are still not prepared to accept? The two science fiction novels, He, She, and It by Marge Piercy, and The Ship Who Sang by Anne McCaffrey both make strong predictions about the technology, government, and social aspects of the future. Piercy and McCaffrey also express similar feminist views through the characters of Nili and Helva. Although they come from completely different hypothetical universes, these women are able to accomplish amazing feats without falling into a label, and are completely comfortable and proud of who they are. Helva and Nili exemplify feminists who use their strength and confidence with themselves, their constantly mutating attitudes and personalities, and their unique relationships with others to make incredible changes in their worlds. Although the characters of Helva, from The Ship Who Sang, and Nili from He, She, and It, are very different, they actually possess very similar personalities and characteristics. Helva is a human who was crippled at birth and transformed into a shell person. She lives her life inside the safety of a titanium shell, and without the shell’s protection she would be dead. Helva’s limitations may seem severe; however, the shell, which Helva lives in, allows her to have extreme capabilities far more advanced than any regular human’s. Therefore Helva is physically disabled, yet at the same time physically superior. Nili is very different in that she appears to have the body of an average human, and she has the abilities that humans have without needing a shell to protect her. However, they are both very similar because both Helva and Nili need their technological advances in order to survive. If Nili had not undergone alterations as a child, she would have been u nable to survive the incredibly harsh conditions of ‘the black zone’ where she was raised.

Professional practice in childrens care Essay

Understand values, principles and statutory frameworks that underpin service provision in childrens care, learning and development. 1.1 Analyse how values, principles and statutory frameworks underpin service provision in childrens care, learning and development in UK home nation. Define values, principles and statutory frameworks. Explain the similarities and differences between them. Why are they important in your setting Where are they written down How are they communicated to staff, parents What are advantages and disadvantages From my analysis. Word count 600 750 Section B 145 Learning Outcome 1 Understand principles of professional development. Explain the importance of continually improving knowledge and practice. Analyse potential barriers to professional development. Compare the use of different sources and systems of support for professional development. Explain factors to consider when selecting opportunities and activities for keeping knowledge and practice up to date. Report on professional practice Why is cpd important What are the barriers to cpd What are the different issues and problems Why are there barriers real/perceived Why do you need to overcome potential barriers From my analysis Compare a number of systems and sources of support you have used for cpd. What factors do you take into account when selecting opportunities and activities for cpd Word count 600 750 words Section C 145 Learning Outcome 4 Be able to improve performance through reflective practice. 4.1 Compare models of reflective practice. 4.2 Explain the importance of reflective practice to improve performance. 4.3 Use reflective practice and feedback from others to improve performance. 141 Learning Outcome 4 Be able to engage others in reflective practice. 4.1 Analyse the use of models of reflective practice in own setting. 4.3 Contribute to a culture that nurtures reflective practice. Explain importance of reflective practice .in improving performance. Set out a table comparing a minimum of 3 models of reflective practice. Analyse how you currently use models of reflective practice in own setting. What are the strengths and areas for improvement of reflective practice in your setting What similarities are there to any of the models you have discussed.

Communications and media. Persuasive Message Essay

The importance of this letter is to familiarize our Supermarket, XYZ Supermarket Ltd, which has been active in the investment since 1990. Here at XYZ, we have introduced a State of the Art Bakery and new methods of branding farm products. In our Bakery, we are we are manufacturing new range of products like breads, new designs of cakes that are customized to meet the customers needs, Dairy products and other meat products. More so, we believe that great businesses are not born, they are made, and this is why we have made XYZ as one of the best customer friendly venture that have received great reputation and connections to many customers needs and other organizations. We are happy to let you know we have established close relationship with leading clients distributed all across the cities and the neighboring countries. Since beginning, we have successfully provided customers with cost effective goods in our business that operates around the clock. XYZ also, offers other services like events planning and decorations such as wedding setups/parties , transport services to customers that purchases bulky goods while delivering these goods to any customers location at little fee. We are guaranteed that our investment strategies remain the leading in these business environments. Part of this letter, you will find enclosed information pamphlets, documents and brochures about us. Our services are offered after thorough considerations of our client’s needs by charging normal fee. We are fully aware that you are interested in the same options of company’s goods and services, and you must need time to think about. Through our great pleasure, we have stocked new range of products that we believe might best suit your needs. After meticulous field research and surveys, we came up with new products directly from new business people from the agricultural market, whereby, other products are manufactured or blend within our business venture. As we are all aware, the Government has provided farms supplies, loan and other incentives to our farmers, and, therefore, agricultural production and improved greatly while new farm produce is getting to our existing markets. More so, new entrepreneurs are offering new products that we are stocking and, therefore, these products will be essential for you. The new ranges of farm produce are produced in modern ways of farming especially the incorporation of technology in the farms. They are, therefore, of higher quality than the average ones already in other shelves. The new products are cost effective, fast moving goods that everyone is after, well packaged and more so, beneficial to our health especially in preventing and curing of common diseases. For instance, we are blending and manufacturing new range of breads from a wide variety of balanced protein, vitamin and vital fats’ collected from the new farm produce. These breads are so enriched â€Å"you might be tempted to skip some meals† for their balanced and satisfying characteristics. Their packaging is so modern and attractive that everyone will be interested in looking or tasting. Brochures furnishing the details of each product have been enclosed with this letter. Being our esteemed customer, we would like to offer you a range of free products in our shelves befo re the current stock runs out. We are working with highly qualified staffs that assures every customer detail is handled and taken care of physically or through our business contacts 24/7. Please note that we are working with new top sales representative, Mr. George Brown, as a Business Manager and being a former sales staff from Amazon Ventures Ltd in Paris. Mr. George has 21 years of experience in sales and marketing and was formally working in other great business companies like Virginia Green Garden, one of the largest importer and manufacturer of farm Produce in Europe. He is a graduate from Oxford University and recently completed his management studies from Michigan University. Through the combined experiences and expertise within our staffs, we have been ranked one of the best business investments and that we have developed close ties with staffs (clients) from IBM. We sometimes ask ourselves, if IBM staffs are interested with the Farm Products in our shelves, who else can’t buy from us? We, therefore, introduce and welcome all of our esteemed customers including you to these new ranges of products. Finally, we acknowledge your time and effort in reading this letter and hopeful that you may share our good news to your close colleagues especially by showing them some of the attached business brochures accompanying this letter. Mr. George is available to ascertain the prior commitments and orders. Incase of any special arrangements or enquiries, our lines, are open and can also reach our Manager at 07-05-123456 anytime between 9 A.M to 8 P.M. Further contact details can be referenced from one of the brochures. We are grateful for your concern in our Business. Sincerely †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦ References Communications and media. (1974). Sydney: London : Angus & Robertson. Source document

Psychology Theories Self Reflection Essays

Psychology Theories Self Reflection Essays Psychology Theories Self Reflection Paper Psychology Theories Self Reflection Paper Psychology is the scientific study of behaviour and mental processes. It is a broad discipline which seeks to analyze the human mind and study why people behave, think, and feel the way they do. There are many different ways to approach psychology, from examining biologys role in mental health to the role of the environment on behavior. Some psychologists focus only on how the mind develops, while others counsel patients to help improve their daily lives. There are seven (7) major perspectives in modern psychology which include psychoanalytic/psychodynamic, behaviourist, humanist, cognitive, biopsychological, evolutionary and sociocultural. This assignment is an integration of knowledge; three dominant theories of psychology will be examined to see how each has influenced my behaviours through self-reflection and the use of personal examples. Having an understanding of oneself is important as it helps it to perceive things positively and assists in determining the things that one enjoys doing. It also helps in the way one faces challenges and the make decisions in life. Psychodynamic/Psychoanalytic Psychodynamic theory was the dominant school of thought within psychiatry and much of clinical psychology during the first part of the 20th century. Early psychodynamic approaches focused on the interrelationship of the mind (psyche) and mental, emotional or motivational forces within the mind that interact to shape a personality. Dr. Sigmund Freud, who is credited with inventing psychodynamic theory and psychoanalysis, influentially suggested that the unconscious mind is divided into multiple parts, including the irrational and impulsive Id (a representation of primal animal desires), the judgmental Super-ego (a representation of the rules and norms of society inside the mind), and the rational Ego (which serves as an attempt to bridge the other two parts). Alexander, 2010) According to Freud, the conscious and unconscious parts of the mind can come into conflict with one another, producing a phenomenon called repression (a state where you are unaware of having certain troubling motives, wishes or desires but they influence you negatively just the same). In general, psychodynamic theories suggest that a person must successfully resolve early developmental conflicts (e. g. gaining trust, affection, successful interpersonal relationships, mastering body functions, etc. ) in order to overcome repression and achi eve mental health. As part of this theory, he believed that humans have two basic drives: Eros and Thanatos, or the Life and Death drives. According to Psychoanalytic theory, everything we do, every thought we have, and every emotion we experience has one of two goals: to help us survive or to prevent our destruction. Freud believed that the vast majority of our knowledge about these drives is buried in the unconscious part of the mind. This would suggest that we go to school because it will help assure our survival in terms of improved finances, more money for healthcare, or even an improved ability to find a spouse. We demand safety in our cars and in our homes. We want criminal locked away and we want to be protected against anything else that could lead to our destruction. According to this theory, everything we do, everything we are can be traced back to the two basic drives. I have always felt that this theory offered unique, controversial insights into how the human mind worked. We as humans do tend to internalize, repress and suppress memories and emotions that we find painful or shameful. I also believe that experiences that we have as a child do shape our actions as an adult. As a child I never had a good relationship with my father and I think this has carried over into my relationship with men on a whole. I find it hard to trust, to forgive and to love. I think this has something to do with the fact that there was never any trust between my father and I, nor was there any affection. I probably perceived our interpersonal as a failure and this has carried over into my later years. It is important to remember that Freud was not the only psychodynamic therapist although his work has paved the way for extensions of his ideas. Examples of this are Carl Jung who thought of the unconscious as the source of potential and creativity rejecting Freuds ideas of the sexual instincts. Karen Horney criticized Freuds penis envy theory and made her own interpretation that it was a cultural phenomenon in a male dominated society. Alfred Adler developed a theory that all people are born weak and thus resolves to overcome this weakness by being at one with others. Alfred Adler believed are born with physical inadequacies and as a result, people commit very early in life to rid themselves of these feelings of nferiority. There are, however, two ways to overcome those feelings: striving for success and striving for superiority, the latter of which is less mentally healthy. Behaviourism Behaviorism originated with the work of John B. Watson, an American psychologist. John Watson coined the term Behaviorism in 1913. Behaviorism assumes that behavior is observable and can be correlated with other observable events. Therefore, there are events that precede and follow behavior. Behaviorisms goal is to explain relationships between antecedent conditions (stimuli), behavior (responses), and consequences (reward, punishment or neutral effect). Watson claimed that psychology was not concerned with the mind or with human consciousness. Instead, psychology would be concerned only with behavior. In this way, men could be studied objectively, like rats and apes. To the behaviorist, human behavior has nothing to do with internal unconscious conflicts, repression, or problems with object representations. Rather, a behavioral psychologist uses principles of learning theory to explain human behavior. Behaviorism is a theory of learning based upon the idea that all behaviors are acquired through conditioning. Conditioning occurs through interaction with the environment. According to behaviorism, behavior can be studied in a systematic and observable manner with no consideration of internal mental states. (DeMar, 2004) Watson’s work was based on the experiments of Ivan Pavlov, who had studied animals’ responses to conditioning. In Pavlov’s best-known experiment, he rang a bell as he fed some dogs several meals. Each time the dogs heard the bell they knew that a meal was coming, and they would begin to salivate. Pavlov then rang the bell without bringing food, but the dogs still salivated. They had been â€Å"conditioned† to salivate at the sound of a bell. Pavlov believed, as Watson later emphasized, that humans react to stimuli in the same way. Behaviorism is also associated today with the name of B. F. Skinner, who made his reputation by testing Watson’s theories in the laboratory. Skinner’s studies led him to reject Watson’s almost exclusive emphasis on reflexes and conditioning. People respond to their environment, he argued, but they also operate on the environment to produce certain consequences. Skinner developed the theory of â€Å"operant conditioning,† the idea that we behave the way we do because this kind of behavior has had certain consequences in the past. For example, if your girlfriend gives you a kiss when you give her flowers, you will be likely to give her flowers when you want a kiss. You will be acting in expectation of a certain reward. Like Watson, however, Skinner denied that the mind or feelings play any part in determining behavior. Instead, our experience of reinforcements determines our behavior. (DeMar, 2004) Operant conditioning is a method of learning that occurs through rewards and punishments for behavior. Through operant conditioning, an association is made between a behavior and a consequence for that behavior. Major Thinkers in Behaviorism are Ivan Pavlov, B. F. Skinner, Edward Thorndike and John B. Watson. I have been a teacher for the past five (5) years and I can remember doing a Classroom Management course in college that looked at the learning theories of behaviour. It was a very good course and it enabled me to be a good manager of my classroom using various techniques/strategies of rewards and punishment as well as positive and negative reinforcement to control and mould behaviour. Classical conditioning and Operant conditioning is a major factor in real life as it forms a fundamental part of human training whether in or out of the classroom. The main use of conditioning is in dealing with habit formation either trying to form good habits such as good school performance or break bad ones such as walking around the classroom while a lesson is being taught. In assuming that behaviour is learnt, behaviourists also hold that behaviour can be unlearnt and replaced by new behaviours. It can be used to shape a child to learn innumerable behaviours and skills. In education, advocates of behaviorism have effectively adopted this system of rewards and punishments or positive and negative reinforcement in their classrooms by rewarding or positively reinforcing desired behaviors and punishing or negatively reinforcing inappropriate ones. Rewards vary, but must be important to the learner in some way. For example, as a teacher I wish to teach the behavior of remaining seated during the class period, the successful students reward might be marking the teachers class register or being allowed to use the computer lab during their lunch hour or giving praise to the students who remained seated while smiling would also be positive reinforcement. Humanistic During the 1950s, humanistic psychology began as a reaction to psychoanalysis and behaviorism, which dominated psychology at the time. Psychoanalysis was focused on understanding the unconscious motivations that drove behavior while behaviorism studied the conditioning processes that produced behavior. Humanist thinkers felt that both psychoanalysis and behaviorism were too pessimistic, either focusing on the most tragic of emotions or failing to take the role of personal choice into account. (Luttrel, 2009) Humanistic psychology was instead focused on each individual’s potential and stressed the importance of growth and self-actualization. The fundamental belief of humanistic psychology was that people are innately good, with mental and social problems resulting from deviations from this natural tendency. According to this theory, humans are driven to achieve their maximum potential and will always do so unless obstacles are placed in their way. These obstacles include hunger, thirst, financial problems, safety issues or anything else that takes our focus away from maximum psychological growth. The best way to describe this theory is to utilize the famous pyramid developed by Abraham Maslow (1970) called the Hierarchy of Needs. Maslow believed that humans have specific needs that must be met and that if lower level needs go unmet, we cannot possibly strive for higher level needs. The Hierarchy of Needs shows that at the lower level, we must focus on basic issues such as food, sleep, and safety. Without food, without sleep, how could we possible focus on the higher level needs such as respect, education, and recognition? Throughout our lives, we work toward achieving the top of the pyramid, self actualization or the realization of all of our potential. As we move up the pyramid, however, things may get in the way which will ultimately slow us down and often knock us backward. Imagine working toward the respect and recognition of your colleagues and suddenly finding yourself out of work and homeless. Suddenly, you are forced backward and can no longer focus your attention on your work due to the need for finding food and shelter for you and your family. There are five different levels in Maslow’s hierarchy of needs; all my physiological needs which are the most basic and instinctual such as the need for air, food and sleep are being met. These are vital for my survival and must be met as all other needs become secondary. My safety and security needs are next and are very important, these include a desire for steady employment, health insurance, safe neighborhoods and shelter from the environment and are currently being met. Everyone has a need for belonging, love and affection which is referred to as social needs. Relationships such as friendships, romantic attachments and families help fulfill this need for companionship and acceptance, as do involvement in social, community or religious groups. I am currently in the Esteem needs phase which becomes increasingly important after the first three (3) needs have been met. These include the need for things that reflect on self-esteem, personal worth, social recognition and accomplishment. I am in the process of changing professions and working towards achieving a diploma from Norquest University as a LPN. I want to be a good nurse and earn enough that I am able to care for my family. All my energy is focused on achieving as much as I can which would reflect on my self-esteem. I want to be able to look back at my life and not have any regrets. I do not want to be a failure. The last set of needs is the Self-actualizing Needs. This is the highest level of Maslow’s hierarchy of needs. Self-actualizing people are self-aware, concerned with personal growth, less concerned with the opinions of others and interested fulfilling their potential. According to Maslow, nobody has ever reached the peak of his pyramid. We all may strive for it and some may even get close, but no one has achieved full self-actualization. Self-actualization means having a complete understanding of oneself, a sense of completeness, of being the best person you could possibly be. To have achieved this goal is to stop living, for what is there to strive for if you have learned everything about yourself, if you have experienced all that you can, and if there is no way left for you to grow emotionally, intellectually, or spiritually. (Luttrel, 2009) Another major thinker in Humanistic Psychology is Carl Rogers. who maintains that the human organism has an underlying actualizing tendency, which aims to develop all capacities in ways that maintain or enhance the organism and move it toward autonomy. This tendency is directional, constructive and present in all living things. The actualizing tendency can be suppressed but can never be destroyed without the destruction of the organism. Conclusion Throughout history humans have been puzzled by human behavior, the reasons behind it, and have been faced with the consequences of their own as well as others behavior. Many studies have been done and theories developed in an attempt to explain this fascinating area of human existence. These theories enable us to understand and determine how the mind and body of an individual works. The psychodynamic, behaviourist and humanistic perspectives are very different theories but they all seek to answer basically the same questions, who and what we are, why we are like that, why we act and think like that and what we could be as a person, just in different ways. It is not necessary to think of these three schools of thought as competing elements as Abraham Maslow argued in his book Toward a Psychology of Being (1962), in which he described humanistic psychology as the third force in psychology, the first and second forces being behaviorism and psychoanalysis respectively. Each branch of psychology has contributed to our understanding of the human mind and behavior. Psychoanalysis looked at the mind, Behaviourist Psychology looked at behaviours and the Humanistic psychology added yet another dimension that took a more holistic view of the individual. There has been many criticisms of psychoanalysis and behaviourist perspectives but the fact remains that these theories have paved the way and laid the foundations upon which psychology stands.

4 Things That Define Minerals

4 Things That Define Minerals In the field of geology, you will often hear a variety of terms including the word mineral. What are minerals, exactly? They are any substance that meets these four specific qualities: Minerals are natural: These substances that form without any human help.Minerals are solid: They dont droop or melt or evaporate.Minerals are inorganic: They arent carbon compounds like those found in living things.Minerals are crystalline: They have a distinct recipe and arrangement of atoms. Despite that, though, there are still some exceptions to these criteria. Unnatural Minerals Until the 1990s, mineralogists could propose names for chemical compounds that formed during the breakdown of artificial substances...things found in places like industrial sludge pits and rusting cars. That loophole is now closed, but there are minerals on the books that arent truly natural. Soft Minerals Traditionally and officially, native mercury is considered a mineral, even though the metal is liquid at room temperature. At about -40 C, though, it solidifies and forms crystals like other metals. So there are parts of Antarctica where mercury is unimpeachably a mineral. For a less extreme example, consider the mineral ikaite, a hydrated calcium carbonate that forms only in cold water. It degrades into calcite and water above 8 C. It is significant in the polar regions, the ocean floor, and other cold places, but you cant bring it into the lab except in a freezer. Ice is a mineral, even though it isnt listed in the mineral field guide. When ice collects in large enough bodies, it flows in its solid state thats what glaciers are. And salt (halite) behaves similarly, rising underground in broad domes and sometimes spilling out in salt glaciers. Indeed, all minerals, and the rocks they are part of, slowly deform given enough heat and pressure. Thats what makes plate tectonics possible. So in a sense, no minerals are really solid except maybe diamonds. Other minerals that arent quite solid are instead flexible. The mica minerals are the best-known example, but molybdenite is another. Its metallic flakes can be crumpled like aluminum foil. The asbestos mineral chrysotile  is stringy enough to weave into cloth. Organic Minerals The rule that minerals must be inorganic may be the strictest one. The substances that make up coal, for instance, are different kinds of hydrocarbon compounds derived from cell walls, wood, pollen, and so on. These are called macerals instead of minerals. If coal is squeezed hard enough for long enough, the carbon sheds all its other elements and becomes graphite. Even though it is of organic origin, graphite is a true mineral with carbon atoms arranged in sheets. Diamonds, similarly, are carbon atoms arranged in a rigid framework. After some four billion years of life on Earth, its safe to say that all the worlds diamonds and graphite are of organic origin even if they arent strictly speaking organic. Amorphous Minerals A few things fall short in crystallinity, hard as we try. Many minerals form crystals that are too small to see under the microscope. But even these can be shown to be crystalline at the nanoscale using the technique of X-ray powder diffraction, though, because X-rays are a super-shortwave type of light that can image extremely small things. Having a crystal form means that the substance has a chemical formula. It might be as simple as halites (NaCl) or complex like  epidotes (Ca2Al2(Fe3, Al)(SiO4)(Si2O7)O(OH)), but if you were shrunk to an atoms size, you could tell what mineral you were seeing by its molecular makeup and arrangement. A few substances fail the X-ray test. They are truly glasses or colloids, with a fully random structure at the atomic scale. They are amorphous, scientific Latin for formless. These get the honorary name mineraloid. Mineraloids are a small club of about eight members, and thats stretching things by including some organic substances (violating criterion 3 as well as 4).

How to handle work when youre depressed

How to handle work when youre depressed Work can be challenging in even the best of circumstances- but when you’re depressed and not feeling your absolute best, getting through each workday can be a real struggle. Many folks grapple with depression in both their personal and professional lives, and it can make getting through each day and handling daily responsibilities difficult. According to a recent study by The National Institute of Mental Health (NIMH), â€Å"an estimated 16.1 million adults aged 18 or older in the United States had at least one major depressive episode in the past year. This number represented 6.7% of all U.S. adults.† The NIMH defines a major depressive episode as â€Å"a period of two weeks or longer during which there is either depressed mood or loss of interest or pleasure, and at least four other symptoms that reflect a change in functioning, such as problems with sleep, eating, energy, concentration, and self-image.†Depression in the workplace is a significant issue- both f or employees and employers. Mental Health America recently reported that â€Å"Clinical depression has become one of America’s most costly illnesses. Left untreated, depression is as costly as heart disease or AIDS to the U.S. economy, costing over $51 billion in absenteeism from work and lost productivity and $26 billion in direct treatment costs. Depression tends to affect people in their prime working years and may last a lifetime if untreated.†Furthermore, a significantly higher percentage of adults suffer from minor or moderate depressive episodes. Although they typically include less pervasive symptoms, it can nonetheless make it hard to handle work and a spiraling effect can result- you feel depressed, which effects your ability to work, which makes you more depressed, and so on.Are you among the millions of Americans who suffer from depression? If so, then you’re not alone and there is a way forward- use the following strategies to help you learn to hand le work when you’re depressed.Don’t ignore the signs.If you’re struggling at work, try your best to recognize the signs that it might be due to depression.Are you feeling tired and lethargic throughout the day for no reason?Are everyday tasks- things that you used to do before with ease- becoming increasingly more difficult for you to handle and complete, or have become completely overwhelming for you?Is interacting with others at your workplace, or working collaboratively on team-based projects, becoming so uncomfortable or unappealing to you that you avoid contact or social interactions with colleagues at all costs?Do you find that your self-care routine is falling by the wayside?Are you noticing negative changes in your overall mood and attitude throughout the day?Has your productivity at work dipped?Do you find yourself missing work, coming in late, or leaving early more often?The truth is, any one or combination of these signs could be an indication that yo u’re suffering from depression. If you answered yes to any of these questions, the first step is to acknowledge that depression might currently be an issue for you.Assess your needs.As previously mentioned, there are varying degrees of depression that an individual can experience, and every person has their own unique symptoms, coping mechanisms, and needs. If you’ve made the determination that you’re suffering from depression- whether its mild or more profound- a good idea is to try and take an honest self-assessment and mental inventory regarding how it’s affecting your life. The last thing you want to have happen is to have your depression take complete control of your life and adversely affect your job situation- which can make your condition worse.Once you’ve determined how your depression is affecting you at work, try to assess your needs. Do you need to simply recalibrate, get organized, and wrap your head around your work responsibilities i n a new and fresh way? Do you need to make some behavioral and lifestyle changes in an effort to enact positive change? Or do you need additional outside help? Once you’re able to make a determination about what you need in order to effect change in your life and make the struggle a bit easier, you’ll be in a better position to choose the right steps for you.Seek help if needed.Do you think that you may need some guidance from others- perhaps friends or family, trusted colleagues, or professional help? The first thing to realize is that this isn’t a personal failure on your part. Many competent and functional adults suffer from depression, and there’s no shame or stigma in reaching out for help. Depression is a heavy weight to carry around on your own- seeking help from others can help ease the burden and allow you to focus on working towards an effective life solution.Explore workplace options.Many progressive workplaces offer benefits packages that incl ude mental health services- from finding the right professional help to meet your needs to financial coverage for associated costs. You may also be eligible to take paid time off from work to focus on getting help and getting better. Contact your HR representative to learn all of your options, which will help you formulate the best strategy for dealing with your depression.You are under no obligation to disclose a private health concern like depression to your colleagues and coworkers. That said, many people chose to be honest and up front about their depression and are met with sensitivity, guidance, and understanding, which can be an incredibly supportive and encouraging thing to have at a time when you need it most. The choice on how to handle disclosure is completely yours.Don’t just ignore your depression.How many problems in your life get better by simply ignoring them? If you feel that you’re experiencing depression at work and it’s affecting your ability to do your job, your best bet is to not ignore it and to use the steps outlined above to try and make some positive changes. Don’t forget- you’re not alone and your situation is not insurmountable. With a little proactive effort and the courage to effect positive changes in your life, you can go beyond learning how to handle depression at work. Instead, you can truly thrive.

Critical review of benefit estimation and sensitivity and risk Literature

Critical of benefit estimation and sensitivity and risk analysis in relation to road projects - Literature review Example Financial benefits cover only monetary benefits while economic benefits cover both financial and non-financial. Economic benefits are also called social benefits. In general, one can assert that that there are no big issues with regard to monetary benefits estimation. However, estimation of economic benefits can be problematic. Estimation of economic benefits can be described as valuation. A distinct approach to valuation of projects and initiatives is one by Musgrave and Musgrave (1989, p. 137-143). In Musgrave and Musgrave’s approach, the value of projects and initiatives can be assessed based on gross benefits and costs. Based on gross benefits and costs, some of the fundamental measures that can be used to assess the value of a project or initiative can be the present value of net benefits, benefit-cost ratio, and internal rate of return. Other supplementary measures that can be used are measures such as the payback period. Lately, however, the World Bank has been reported to be shying away from these measures and have emphasized instead on the need to focus on objectives, particularly in defining and justifying objectives, and pointing out that a project or initiative is the least cost way of attaining the objectives (McElhinny 2010, p. 1). Nevertheless, economic benefit-cost analysis is still widely used by many countries of Europe (Odgaard et al. 2005, p. 18). Government agencies of the United States still use cost-benefit or benefit-cost analyses (Federal Emergency Management Agency 2006). Project proponents of the Asian Development Bank continue to use cost-benefit analysis to highlight the merit or lack of merit of a proposed project or activity (Infrastructure Professionals Enterprise Private Limited and Tamil Nadu Urban Infrastructure Financial Services Limited 2009, p. 21-27). In the United Kingdom, however, His Majesty’s Treasury (2005, p. 47) expressed a preference for cost effectiveness analysis (CEA) in which the objectives may be qualitative targets vis-a-vis the emphasis of cost-benefit or benefit-cost analysis on monetized values. An approach to appraisal that emphasizes on objectives like the CEA is the 2007 Asian Development Bank interim guidelines for enhancing poverty reduction impact of road construction projects (Kafle 2007). Musgrave and Musgrave (1989, p. 137-143) pointed out that benefits and costs can be real or pecuniary, direct or indirect, tangible or intangible, and inside or outside. Economic benefit assessments consider on real benefits and costs. Further, what differentiates economic from financial valuation is the inclusion of intangibles in the former while the latter consider only items that are tangible or those that have immediate monetary values in the market. The approach of Musgrave and Musgrave (1989) differs in a major way from the perspective of Stiglitz (2000) on economic valuation. Like Stiglitz, Musgrave and Musgrave attempt to assign or provide monetary estimates on intangi bles. However, unlike Stiglitz, Musgrave and Musgrave concede that there intangibles in which assignment or estimation of monetary values are inappropriate (1989, p. 140) and points that the political process can make the decision on the provision of the good or execution of the initiative. In contrast, the perspective of Stiglitz (2000, p. 274) insists that values should be monetized. The Stiglitz framework is clear based on how he defined economic valuation, which is â€Å"developing systematic ways of analyzing costs and benefits when

Discussion Essay Example | Topics and Well Written Essays - 250 words - 130

Discussion - Essay Example The 2014 advertisement presents chicken & shrimp asApplebees’s major selling product. Bourbon street is mentioned as the place and the price is set at $20 for 2. The restaurant promotes the use of its delicacies as birthday specials and appeals to the middle-age group of people. The motto â€Å"Where fans know the best† is also used as a promotion strategy. The restaurant should consider establishing an exterior environment to connect more with the an audience (Lamb, Hair, & McDaniel, 2012). Both advertisements expose the products and services that California offers to its visitors. Some of the services include yoga, surfing, skateboards, and wineries. The California place is also established expansively to cater for the different services. Price estimates are not defined, but the advertisements target a group of visitors interested in enjoying these services in Calfornia. The motto â€Å"Find yourself here† is a promotion strategy that has been consistent. Both advertisements expose the products and services which constitute the events of the Olympics. But, the 2016 advert shows more events including athletics, karate, golf, volleyball, swimming, tennis and gymnastics among other games. The advertisement also establishes the place in Rio de Janeiro Brazil by showing an overview of the landscape. Also, the Rio 2016 Olympics logo is used for promotion purposes. However, the Portugese language used in the 2016 advert segments the market as compared to the 2008 advert that uses

Boeing Case Study Example | Topics and Well Written Essays - 2000 words

Boeing - Case Study Example The delay has been a record seven years putting into doubt the ability of the Air liner manufacturer into question. However, for the profit oriented customers, the delay is usually viewed as incompetence. For management students, the problem is not really centered on technical incompetence, but more of the management of the processes leading to the final production of the aircraft. (Wallace 2005) On the other hand, still the manufacturing firm has its reasons for delays mainly eyeing required improvements, technical aspects and of concern, there is no single point where they look at their problem as originating from their management. As a management student, I learn that the final result is as much dependent on the planning of the tasks as it is on the coherence and harnessing of technical aspects of the project in question. This is the purpose of this study, to look at the problem facing Boeing from a management angle giving solutions based on this and particularly on project management. The study will therefore involve four parts of study which will look at the actual delays, causes of these delays, analysis of the problem experienced, how to avoid such situations in the future, how to limit the delays and finally make recommendations on the making of complex technological components in future . The first roll out of the Boeing was supposed to be on July 2007; however, at the set time, the manufacturer released a statement stating that the designated launch of the complete plane would not take place at that time. The reason for this was given to be that some of the major and essential systems for the plane had not been installed at the time. Besides, the statement continued that the bonding of the plane was done by use of fasteners which were temporary and they awaited the required flight fasteners which had not been delivered at the time. (Barry 2006). Three months down the line, they gave another delay statement this time besides the fasteners; they also said that they had incomplete software making it impossible to carry out the launch. The second delay statement was given on October 2007 this time; the delay they said was as a result of a lapse in their supply chain. The supply chain incorporated both the domestic suppliers and the foreign suppliers. The items named as lacking due to the lapse were the fasteners; there was a problem with documentation released by the foreign suppliers and the software problem was also mentioned again as a cause for the delay. Note for the third delay, only one additional problem had been cited. The other two were recurrent problems. As a result of these delays, there were some dismissals most notable being the program manager. Their statement though read that the delays were not the cause for the dismissal. The third delay statement came on January 2008. This statement emphasized that no much progress had been made concerning the delay reasons cited earlier. Besides, they said that some of the processing that was initially to be carried out by their suppliers was to be done within its manufacturing center. To this they said that the surface for these processes still had some ground to be covered. Three months down the line that being on April 2008, Boeing issued a fourth statement still on delay. This time, no specific reasons for the delay were given but a look at the past happenings may indicate a strain on the finances or re route of effort. This was mainly because

Identification Essay Example | Topics and Well Written Essays - 2500 words - 1

Identification - Essay Example This has been reinforced by the fact that some nations that are non-democratic have managed to achieve impressive economic production. Fascism has been successful in a number of countries including Germany as well as Italy and Japan. It is even believed that what is needed to fix the problems facing the world today is; the availability of more information and the systematical analysis of that information. It is even argued that a dictator would help solve the various problems facing the world today by simply applying analysis. This would however require that democratic interferences and tradeoffs not to be applied (Ingram 3). Those who champion such arguments have gone to ask why smart people with the freedom to do what is right under democratic governments have not been able to solve the problems facing us. According to them, what is needed more are resources to do policy analysis. This stand is definitely miss -placed if not totally misguided as the people fronting it because there are so many policy analyses that have been done and are available by both governments and international agencies that are responsible for various sectors. The issue is not little information or lack of policy analysis as thought or fronted in Die Welle, but the problem is the opposite; there is too much information that it is overwhelming to make a policy choice unilaterally. With no clear and universally accepted criterion in place to make those whose interests are not catered for to accept policy that has been made by analysis, it is hard to implement these policies and solve the problems. If this is the problem that dictatorship is supposed to solve then Die Welle is a big joke. Have they considered the civil unrest, the violent opposition and confrontations? Also, no government has the resources to allot to extensive policy analysis (Ingram 8). And, if even if a dictator does this, he or she would in turn affect other operations of government there by creating a whole new probl em while trying to solve one. Furthermore, there has never been a single definition of all problems so that a policy analysis can handle all of them. In addition, there are limitations when it comes to policy making in an analytical manner because it is always fallible, costly, lacking the ability to conclusively resolve conflicts in terms of value and interests. It is therefore impossible to substitute politics with analysis as depicted in Die welle. It is however possible to improve policy making by increasing information and analysis but politics cannot be removed (Ingram 32). This authoritarian myth of Die welle is a misguided one that should not be supported because even states that are not democratic still rely on consent from members of their societies to a certain level. Even if it through coercion as in the case of Hitler in Germany. Federal Systems Federalism is a departure if not a rejection of majoritarian democracy as defined by its principal features or as depicted in the Westminster democracy model (Lijpart 3). Non-mojoritarian democracy is also referred to consensus democracy and can be further divided into federalism and consociationalism. While the two forms of non-majoritatrian democracy do not coincide, they always overlap to an extent that is significant. Also, it is important to note that they cover such areas such as balance when it comes to legislative relations, sharing of executive power, representation that is proportional,

Researc on Marketing Department Research Paper Example | Topics and Well Written Essays - 1250 words

Researc on Marketing Department - Research Paper Example An excellent marketing team should be analytical, creative and innovative. The team members should possess skills gained in college, company’s trainings and experiences as well. The paper purposes to examine the different aspects of the Gulf Power Company marketing representative. It also seeks to determine the academic and professional qualifications and competencies required to be among the company’s marketing representatives. One may not be aware of what all that is involved with becoming a marketing consultant with Gulp Power Company. The company provides electricity to clients in Florida. Its services are both to retail and wholesale clients in eight countries. To be a marketer in the Gulf Power Company one has to be a have some academic qualifications. There are various undergraduate and master’s programs that are relevant to the department. They include; an associate degree in Market, Bachelor’s degree in Marketing, Masters of business administration among others. The associate degrees will ensure an entry post in the department. It coursework offers basic skills in marketing industry. The bachelor degree is more detailed. It covers principles of marketing, finance and management as well. Further, the program provides skills in market research that are key in the marketing field. Therefore, a bachelor’s degree in marketing prepares an individual towards a better marketing career. For individuals preparing for managerial positions in the department should pursue a master’s program in Business Administration. The degree primarily covers business policies and strategies thus important for the marketing department leadership. Other related programs may include degrees in business law, economic and finance. The stated courses are an added advantage in the marketing department. Moreover, it is critical that one is a certified marketer; a holder of a professional

Enron Corporation (former NYSE ticker symbol ENE) Essay

Enron Corporation (former NYSE ticker symbol ENE) - Essay Example ThÐ µ company did not havÐ µ accountability or transparÐ µncy to its sharÐ µholdÐ µrs; it liÐ µd to thÐ µm. ThÐ µ currÐ µnt status of thÐ µ casÐ µ against thÐ µ now dÐ µfunct TÐ µxas company, has not yÐ µt bÐ µÃ µn rÐ µsolvÐ µd. By 2001, it was rÐ µportÐ µd that â€Å"ThÐ µ company, whosÐ µ main businÐ µss is Ð µnÐ µrgy trading, is in crisis following thÐ µ tÐ µrmination of a multi-billion dollar rÐ µscuÐ µ bid† (WÐ µiss, 2001). It foldÐ µd as a rÐ µsult, but in its primÐ µ was considÐ µrÐ µd to bÐ µ an innovativÐ µ company and industry lÐ µadÐ µr. Еnron at thÐ µ hÐ µight of its powÐ µr contributÐ µd as much as $2.1 million in â€Å"individual, P A C, and soft monÐ µy contributions to fÐ µdÐ µral candidatÐ µs and partiÐ µs:† this rankÐ µd it â€Å"among thÐ µ top 50 organizational donors in thÐ µ 1999 – 2000 Ð µlÐ µction cyclÐ µÃ¢â‚¬  (WÐ µiss, 2001). AftÐ µr thÐ µ vÐ µry public fall of Еnron, n Ð µw accountability mÐ µasurÐ µs bÐ µcamÐ µ thÐ µ stuff of Ð µxtrÐ µmÐ µ mÐ µdia, public, and political scrutiny. If Еnron had had such mÐ µasurÐ µs in placÐ µ initially, it arguably wouldn’t havÐ µ fallÐ µn. Discuss whÐ µthÐ µr Еnron’s officÐ µrs actÐ µd within thÐ µ scopÐ µ of thÐ µir authority. Еnron stayÐ µd in thÐ µ nÐ µws long aftÐ µr thÐ µ initial accounting scandal, as jury sÐ µlÐ µction bÐ µgan for thÐ µ casÐ µ of its Ð µx Ð µxÐ µcutivÐ µs KÐ µnnÐ µth Lay and JÐ µffrÐ µy Skilling. ThÐ µsÐ µ individuals actÐ µd bÐ µyond thÐ µ scopÐ µ of thÐ µir authority. ... ThÐ µ bankruptcy court will likÐ µly allow thÐ µ paymÐ µnts to stand† (WÐ µinbÐ µrg and CookÐ µ, 2001). KÐ µnnÐ µth Lay is morÐ µ publicly associatÐ µd with thÐ µ casÐ µ although his namÐ µ is oftÐ µn mÐ µntionÐ µd bÐ µsidÐ µ Skilling’s, bÐ µcausÐ µ Lay is thÐ µ individual who foundÐ µd thÐ µ company in thÐ µ first placÐ µ, whilÐ µ Skilling was its CЕO. â€Å"Еnron foundÐ µr KÐ µn Lay and formÐ µr chiÐ µf Ð µxÐ µcutivÐ µ JÐ µffrÐ µy Skilling havÐ µ suffÐ µrÐ µd anothÐ µr sÐ µtback in thÐ µir Ð µfforts to havÐ µ thÐ µir trial at thÐ µ Ð µnd of thÐ µ month dismissÐ µd. US District JudgÐ µ Sim LakÐ µ, who will bÐ µ hÐ µaring thÐ µ fraud and conspiracy casÐ µ, thrÐ µw out allÐ µgations of misconduct by prosÐ µcutors. ThÐ µ pair's lawyÐ µrs havÐ µ bÐ µÃ µn arguing for months that prosÐ µcutors havÐ µ hampÐ µrÐ µd thÐ µir dÐ µfÐ µncÐ µ Ð µfforts by intimidating kÐ µy witnÐ µssÐ µs† (Е nron, 2006). DÐ µscribÐ µ thÐ µ corporatÐ µ culturÐ µ at Еnron. ThÐ µ businÐ µss culturÐ µ in which Еnron was stÐ µÃ µpÐ µd involvÐ µd unÐ µthical and non transparÐ µnt accounting practicÐ µs usÐ µd by thÐ µ company. Еnron was callÐ µd out on corruption and its lÐ µadÐ µrs havÐ µ bÐ µÃ µn indictÐ µd for fraudulÐ µnt financial statÐ µmÐ µnts and businÐ µss practicÐ µs. ThÐ µsÐ µ causÐ µd its stock to plummÐ µt in valuÐ µ whÐ µn thÐ µ Ð µxtÐ µnt of corporatÐ µ corruption at Еnron was rÐ µvÐ µalÐ µd. StakÐ µholdÐ µrs Ð µxpÐ µct thÐ µir documÐ µntation to bÐ µ fairly authÐ µntic. Also involvÐ µd by proxy arÐ µ thÐ µ othÐ µr Еnron Ð µxÐ µcutivÐ µs who got payoffs bÐ µforÐ µ thÐ µ company wÐ µnt bankrupt, and thÐ µ lowÐ µr lÐ µvÐ µl Ð µmployÐ µÃ µs who didn’t sÐ µÃ µ any of this financÐ µ coming thÐ µir way. Discuss two allÐ µgÐ µd irrÐ µgularitiÐ µs in thÐ µ actions bÐ µtwÐ µÃ µn sà  µllÐ µrs of sÐ µcuritiÐ µs and Еnron. ThÐ µ problÐ µms involvÐ µd in

Researc on Marketing Department Research Paper Example | Topics and Well Written Essays - 1250 words

Researc on Marketing Department - Research Paper Example An excellent marketing team should be analytical, creative and innovative. The team members should possess skills gained in college, company’s trainings and experiences as well. The paper purposes to examine the different aspects of the Gulf Power Company marketing representative. It also seeks to determine the academic and professional qualifications and competencies required to be among the company’s marketing representatives. One may not be aware of what all that is involved with becoming a marketing consultant with Gulp Power Company. The company provides electricity to clients in Florida. Its services are both to retail and wholesale clients in eight countries. To be a marketer in the Gulf Power Company one has to be a have some academic qualifications. There are various undergraduate and master’s programs that are relevant to the department. They include; an associate degree in Market, Bachelor’s degree in Marketing, Masters of business administration among others. The associate degrees will ensure an entry post in the department. It coursework offers basic skills in marketing industry. The bachelor degree is more detailed. It covers principles of marketing, finance and management as well. Further, the program provides skills in market research that are key in the marketing field. Therefore, a bachelor’s degree in marketing prepares an individual towards a better marketing career. For individuals preparing for managerial positions in the department should pursue a master’s program in Business Administration. The degree primarily covers business policies and strategies thus important for the marketing department leadership. Other related programs may include degrees in business law, economic and finance. The stated courses are an added advantage in the marketing department. Moreover, it is critical that one is a certified marketer; a holder of a professional

The Dark Knight of a Postmodern World Essay Example for Free

The Dark Knight of a Postmodern World Essay â€Å"The Dark Knight† is a film based on DC comic book character Batman and his fight to protect his home, Gotham City, from the antagonist, the Joker. Director Chris Nolan provides the viewer with not only an action film, but also a thought-provoking masterpiece. The film focuses on the thin line between sanity (Batman) and madness (Joker) and how anyone can easily turn from good to evil, the example being Harvey Dent becoming Two-Face in such a short time. The film deconstructs previous ideas of the â€Å"hero† by portraying Batman not as a hero, but as an â€Å"anti-hero†. He appears to be the hero, but possesses no superpowers and also causes mayhem in his city, much like a villain would. The Joker represents postmodernism because he threatens our â€Å"givens† (Instead of soldiers who are allowed to die, threaten the mayor and hospitals). He makes people question everything, creating chaos. The Joker also represents post-modern beliefs because he challenges our idea of the conventional villain, who is supposed to represent pure evil, by comparing himself to the hero, Batman, using such examples as how they are both freaks to society and how they were both created by one bad day. The most important instance of post-modern values is the Jokers entire character. He believes the average man lives with a bloated sense of humanity’s importance and a frail and useless notion of order and sanity. He sees human existence as mad, random, and pointless and the world as a psychotic carnival of animals that will kill each other at the first chance; â€Å"When the chips are down, these uh, these civilized people, theyll eat each other. Although his beliefs on others are post-modern, his attitude toward himself seems very naturalist-like. In one scene he explains â€Å"You know what I am? Im a dog chasing cars. I wouldnt know what to do with one if I caught it! You know†¦I just do things†¦Im not a schemer. I try to show the schemers how pathetic their attempts to control things really are. † This shows how the Joker just forgoes all planning and thinking and just does what feels right. Another belief the Joker has that I believe represents post-mod ernism is that chaos is fair. This quote challenges our pre-conceived notion that order and civility is fair by presenting a good case for his side throughout the movie. The movie itself confuses the viewer by making the Joker (the villain) the only person who logically acted from a clear set of principles, while Batman and Harvey Dent came off as characters without a clear sense of what their principled core might be. Batman, on the other hand, challenges our idea of what a â€Å"hero† is. Although he is the good side to the Jokers bad side, he is not a hero but an anti-hero. Batman is the â€Å"hero† Gotham needs (â€Å"I can do those things because Im not a hero, not like Dent. I killed those people. Thats what I can be Youll hunt me. Youll condemn me, set the dogs on me, because thats what needs to happen. ), but not deserves, so he is cast out, which is the opposite of what happens to guys like Superman or Spiderman, but Batman, unlike conventional heroes, can BE the outcast because it’s a necessary part of society. The irony in Batman being cast out is that it is exactly how the Joker is treated. Another similarity between the two is that they both create chaos in the city, although for Batman it is necessary for the greater good and the Joker believes living in a world of chaos is a good thing. The similarities between the Joker and Batman intrigued audiences, which may have been what made the film so popular. It presented a loved â€Å"hero† like Batman, and focused on the darker side of him, mainly the fact that he is a vigilante, an ordinary citizen who works outside the legal system for a greater cause. The Dark Knight† created its own niche in American cinema by deconstructing our idea of a hero and making us think about our own grip on sanity as individuals and as a society. Heath Ledger’s death didn’t hurt the movie’s popularity either, of course, he played that role perfectly, and so the fame is well-deserved. I personally am a huge Batman/ Joker fan, and â€Å"The Dark Knight† made me rethink Batman as a character and look at the characters involved closer and differently to find out what they truly represent.

History of US Immigration Laws

History of US Immigration Laws The first law that dealt with how someone attained citizenship was the Naturalization Act of 1790.  This act created a standard way on how naturalization and residency issues were to be handled for new citizenship candidates.  This new law required that applicants to live in the United States for at least two years and in their state of residence for one year before they could apply for citizenship.   The first attempt by the U.S. government to bar or limit immigration from certain countries was the Chinese exclusion law.  This law barred immigration of Chinese an also individuals â€Å"convicted of political offenses, lunatics, idiots, and persons likely to become public charges. The U.S. government needed a department that could handle all issues dealing with immigration and in 1891, the Bureau of Immigration was established under the Treasury Department where they managed all immigration laws. In 1906, the newly created Bureau of Immigration added â€Å"knowledge of English† as a requirement for naturalization. As time passed, additional restrictions were placed on immigrants coming to America. There were medical conditions such as mental and physical defects.      In the early 1920’s, we saw the first inclusion of numeric limits. The immigration law set annual quotas based on the nationality of the immigrants. During this same period, the quota system was enacted which worked like the numeric limits by limiting immigrants based on their country of origin. The quota law also established the Border Patrol. In 1948, the refugee provision was enacted to admit individuals fleeing persecution to enter the U.S. and during the first two years of this act, 205,000 refugees were admitted to the U.S.  Although the U.S. was creating provisions to allow certain individuals into the country, they also enacted exclusions and deportations laws to remove communist subversives.     In 1952, the immigration system went through major changes.  The Immigration and Nationality Act created and it confirmed the quota system, restricted the amount of immigrants coming from the Eastern Hemisphere and leaving the Western Hemisphere without restrictions.  It also created preferences for skilled workers and placed tighter screening and security procedures. The next big change to the immigration system came in 1965 when the Immigration and Nationality Act was created.  This act eliminated the quota systems, but kept restrictions on how Many people could immigrate to the U.S. from certain parts of the world. Under President Ronald Reagan, the Immigration Reform and Control Act was established to legalize aliens who were unlawfully in the U.S. since January 1, 1982.  It also created penalties for employers who hired illegal aliens and created an immigration classification for agricultural workers.  Lastly, if created a visa waiver program to admit nonimmigrants without visas. After the September 11, 2001 terrorist attacks, the Homeland Security Act was created and this newly created department would be responsible for immigration adjudication and enforcement.  And in 2005, the Real ID Act was established to standardize the way state driver’s and documents dealing with identity are issued. The main reason for this new Act deals with restricting terrorist from illegally obtaining governmental identification. The United States was formed by immigrants who came here looking for a better way of life. The first immigrants came to America over 12,000 years ago. These immigrants were indigenous people who crossed over the ice bridge between Asia and America. The French and Spanish made their way over and established camps in the 15th century. The reason for migration to America was for economic opportunity. Coming to America brought the potential of cheap land and in addition to this, many farmers, craftsmen, fishermen all found work in this new land. â€Å"Independence of resources (the colonies produced nearly everything they needed) and trade among the colonies and with the indigenous peoples led to prosperity.† Religious groups such as the Quakers, Pilgrims, Protestants came to America to get away from the persecution in Europe. They were able to setup their religious camps without the fear of government intrusion.  They could practice and live according to their religious beliefs which was not possible in Europe. With the large number of faiths now found in the U.S., we can attribute this to the early immigrants. Slavery was another way of immigration, although inhumane, this was part of America’s history. Many landowners did not have enough labor to work their fields and they turned to the â€Å"Transatlantic Slave Trade† to brings slaves over to work their fields. This trade route brought a constant flow of slaves to America and did not stop for many decades. If we go back to 1790 to look at the Naturalization Act, President George Washington wanted to limit naturalization to white people of â€Å"good moral character†. I can only assume that a slave owner would be able to acquired their naturalization in America.  If you were an African (slave) or indigenous person you would have been barred from becoming a U.S. citizen. In the 1880’s, due to new technological advances, immigration increase due to steam ocean lines making the crossing easier and cheaper. The new technology in the Industrial Revolution created a surplus of labor which helped with the migration to America. Many Italians, Greeks and Eastern Europeans made the voyage to America looking for labor. This group of immigrants made up the majority of people migrating between 1880 and 1930. Now if we look at present day immigration issues, we will see that Donald Trump has created an executive order that bans travelers coming from â€Å"seven Muslim majority countries†.  These immigration plans Mr. Trump wants to put in action are way more restrictive than what of presidents have done.  Some see these actions by the president similar to what happened in the early 20th century when numerous laws were passed to reduce the number of immigrants. The immigrants of that time had a saying â€Å"America beckons, but Americans repel.† What they meant by that is that, on the one hand, the United States had tremendous employment opportunities for them, possibilities of education for their children, freedom of religion, political freedoms that they couldn’t enjoy in their home countries. And yet at the same time, the foreign-born represented a threat to some parts of the population.† Over the decades, these has always been restrictions placed on immigration and American citizens have been told that it was done in the name of national security and to protect our economy. Donald Trump used these same arguments during his run for the presidency.   We can now take a look at some facts about legal and illegal immigration into the United States.  There has been a significant decline in the number of undocumented Mexicans coming to the United States. There are more Mexicans returning to their home than those entering. This change is due to border enforcement, weak housing construction market, and increase number of deportations.  Some lawmakers have advocated a â€Å"self-deportation† policy. This policy does not have any effect of illegals living in the country because they have been in the United States for decades and have family with children and will not uproot and move to a worse situation.  If an undocumented immigrant finds himself in an unfriendly state, they would relocate to a friendlier state. The Center for American Progress believes that the United States could increase their gross domestic product by $1.5 trillion over 10 years if immigration reform would be done in Congress to address the large number of undocumented immigrants living here. In addition, the state and local taxes could be close to $11.2 billion in one fiscal year.  In June 2012, Barack Obama announced the DREAM Act which would let young undocumented aliens apply for deferred action, which would provide them with protection from deportation and giving them the authorization to work legally.  The Yale Law Journal stated, â€Å"Presidential policymaking has always provoked political controversy, at least as much because of deep ideological disagreements over immigration policy as because of the perception it creates of an aggressive or boundless Executive.†Ã‚   The Secure Communities Program was strongly enforced and it led to the deportation of over 1 million people.  The program worked with county jails to check the immigration status of all individuals brought into the county jails.  These are some states that do not want to participate because they believe â€Å"the program interferes with local policing priorities and inevitably leads to racial profiling.† References https://fairus.org/legislation/reports-and-analysis/history-of-us-immigration-laws https://www.theatlantic.com/politics/archive/2017/02/donald-trump-immigration/517119/ The Facts on Immigration Today https://www.yalelawjournal.org/article/the-president-and-immigration-law-redux https://fairus.org/legislation/reports-and-analysis/history-of-us-immigration-laws https://www.sutori.com/story/a-history-of-immigration-in-the-usa>https://www.sutori.com/story/a-history-of-immigration-in-the-usa

Satanism :: essays research papers

Satanism Sociology/Psychology I am hoping I can somehow make this seem like a psychological report without making it lose any of it's important details. My goal in writing this paper is to hopefully make people understand and agree that Satanism is not a "Devil Worshipping," animal mutilating, child scarifying cult organization. The psychological thing comes in when people say Satanism is wrong or evil, they hear the word Satan and automatically assume that it must be bad. They make these assumptions without even taking the time to find the facts and understand them. I'll start off by saying that Satanists do not worship the devil! A Satanist believe that he or she as an individual rule their own destiny and are the god of their own lives. Satanism is a religion based on the reality that man is an animal, like all others. They choose to separate themselves from a society where natural behavior is suppressed and the strong support the weak. The average Satanist disagrees wi th much of Christianity. In many ways Christians are considered the enimies. Christians say Satan is a fallen angel, not a God. All religions have gods and demons, some of which are forbidden by a typical society. Satan is one among these, originally conceived by the Hebrews, long before the birth of Jesus. Most Satanists are familiar with the teachings of Christianity, and have read the Bible or part of it. They simply consider the Bible to be false and disregard it much like Christians would disregard books which represent the foundation of another religion. Satanism is not considered a religion for the white race and should not be confused with or grouped together with skinheads, The KKK, Nazi's, Neo-Nazi's, or people who support white power. Satanists are not teenage vandals, not gang murderers, not psychopathic murders, not child molesters or vicious rapists. Satanists do not sacrifice young children or animals. The ninth and tenth of the Eleven Satanic Rules of The Earth forbi d this, in fact, animal sacrifices are primarily used in the Afro-Caribbean syncretistic religions such as Voodoun, Candomble', and Santeria. Child Sacrifices are used in Television and by journalists to improve ratings. A Satanist does not practice baby breeding or child molestation. Evidence does not support what is said to occur. If the number of murders said to be committed by Satanists' was accurate some bodies would have been found by now.

America Needs the Affordable Care Act Essay -- America Needs Obamacar

According to Newsweek, the University Medical Center on average has about $100,000 dollars a month in unpaid doctor’s visits and operations and special procedures; this burden gets passed on to the County taxpayer (Johnson). Unpaid bills occur due to people taken to the hospital and either do not have, or have very poor health insurance. The current process is not fair to anyone, whether one has no health insurance or one who has paid for it. Under the Patient Protection and Affordable Care Act, otherwise referred to as Obamacare, signed into law on March 23, 2010, this requires all Americans to purchase health insurance. The purchase of this care is purchased either individually or through the government market place. The act will lower the cost of insurance on all Americans, and additionally relive pressures felt at hospitals under the circumstance one does not have health insurance. Similar acts have been passed in states like Massachusetts resulting in high success; the in dividual mandate requiring Americans to purchase health insurance is justified and constitutional. The health insurance debate is not new, as there have been numerous law debates, deriving in the law passing when it comes to health care. One of the first people to introduce a government run health care was Theodore Roosevelt in 1912. One of the reasons for bringing the bill forward was due to similar laws being passed in Europe; however, the bill never made it to a vote. Representative George H. Utter from Rhode Island once stated that he voted against the bill because he did not believe that the federal government had the resources to insure everyone (Fletcher). Also in 1949 Harry Truman proposed his Fair Deal Act: including giving aid to farmers, assist s... ...tives-20140118,0,4710689.story>. Johnson, Matthew. "How Obamacare Will Effect County Taxpayers." Newsday. N.p., 9 Sep 2012. Web. 7 Jan 2014. . King, Paul. "Study Shows Who Are The Safest Drivers in America." Associated Press. N.p., 17 Apr 2013. Web. 16 Jan 2014. . Kolesnikova, Maria. "How Romneycare Helped Massachusetts." Boston Globe. N.p., 8 Dec 2012. Web. 2 Jan 2014. . Weber, Joseph. "Obamacare Will Destroy America." Fox News. N.p., 31 May 2013. Web. 15 Jan 2014. . America Needs the Affordable Care Act Essay -- America Needs Obamacar According to Newsweek, the University Medical Center on average has about $100,000 dollars a month in unpaid doctor’s visits and operations and special procedures; this burden gets passed on to the County taxpayer (Johnson). Unpaid bills occur due to people taken to the hospital and either do not have, or have very poor health insurance. The current process is not fair to anyone, whether one has no health insurance or one who has paid for it. Under the Patient Protection and Affordable Care Act, otherwise referred to as Obamacare, signed into law on March 23, 2010, this requires all Americans to purchase health insurance. The purchase of this care is purchased either individually or through the government market place. The act will lower the cost of insurance on all Americans, and additionally relive pressures felt at hospitals under the circumstance one does not have health insurance. Similar acts have been passed in states like Massachusetts resulting in high success; the in dividual mandate requiring Americans to purchase health insurance is justified and constitutional. The health insurance debate is not new, as there have been numerous law debates, deriving in the law passing when it comes to health care. One of the first people to introduce a government run health care was Theodore Roosevelt in 1912. One of the reasons for bringing the bill forward was due to similar laws being passed in Europe; however, the bill never made it to a vote. Representative George H. Utter from Rhode Island once stated that he voted against the bill because he did not believe that the federal government had the resources to insure everyone (Fletcher). Also in 1949 Harry Truman proposed his Fair Deal Act: including giving aid to farmers, assist s... ...tives-20140118,0,4710689.story>. Johnson, Matthew. "How Obamacare Will Effect County Taxpayers." Newsday. N.p., 9 Sep 2012. Web. 7 Jan 2014. . King, Paul. "Study Shows Who Are The Safest Drivers in America." Associated Press. N.p., 17 Apr 2013. Web. 16 Jan 2014. . Kolesnikova, Maria. "How Romneycare Helped Massachusetts." Boston Globe. N.p., 8 Dec 2012. Web. 2 Jan 2014. . Weber, Joseph. "Obamacare Will Destroy America." Fox News. N.p., 31 May 2013. Web. 15 Jan 2014. .

Report of Maf 680

MAF 680 REPORT The problem faces by the Delima Enterprise Sdn. Bhd can be solve if the company implement some sort of internal control system in all activities. A system of internal control consists of policies and procedures designed to provide management with reasonable assurance that the company achieves its objectives and goals. Typically, there have three broad objectives in designing an effective internal control system, reliability of financial reporting, efficiency and effectiveness of operations and compliance with laws and regulations.Standard Operating Procedure (SOP) is one of the internal control systems that can be implemented by the company. A Standard Operating Procedure (SOP) is a set of written instructions that document a routine or repetitive activity followed by an organization. The development and use of SOPs are an integral part of a successful quality system as it provides individuals with the information to perform a job properly, and facilitates consistency in the quality and integrity of a product or end-result.The term â€Å"SOP† may not always be appropriate and terms such as protocols, instructions, worksheets, and laboratory operating procedures may also be used. SOPs will detail the regularly recurring work processes that are to be conducted or followed within an organization. They document the way the activities are to be performed in order to facilitate consistent conformance to technical and quality system requirements and to support data quality. They may describe, for example, fundamental programmatic actions and technical actions such as analytical processes, and processes for maintaining, calibrating, and using equipment.SOPs are intended to be specific to the organization or facility whose activities are described and assist that organization to maintain their quality control and quality assurance processes and ensure compliance with governmental regulations. SOPs should be written and documented properly for easy use and refer. If not, SOPs are of limited value. In addition, the best written SOPs also fail if they are not followed. Therefore, the use of SOPs needs to be reviewed and re- enforced by management, preferably the direct supervisor.Furthermore, the written SOPs should be put in place that is easy to see mostly for individuals who involve directly in the activities. In preparing the SOPs, the company should have a procedure in place for determining what procedures or processes need to be documented first. Those SOPs should then be written by individuals knowledgeable with the activity and the company’s internal structure. For example, in the case of Delima, Puan Balqis or Encik Salam should be the suitable person for this task. The other way is, they can also create a group or team for preparing SOPs.By using SOPs, the Delima should be able to prevent the mistake as well as errors in performing the operations. In terms of sales, for example, the employee will know what to do from the time of receiving orders until producing the invoice even if he or she do have any special skills in that area. Hence, SOPs should be prepared in a simple way, so that, individuals with basic understanding can understand. Another internal control that can be implementing by Delima Enterprise is Segregation of Duties. Segregation of duties is a concept of having more than one person to complete the task.It is basically to have one person handle only one type of task or power. Segregation of duties is critical to effective internal control because it reduces the risk of mistakes and inappropriate actions. It helps fight fraud by discouraging collusion. Example of segregation of duties such as the person who requisitions the purchase of goods or services should not be the person who approves the purchase. Regarding the Delima case, Puan Hashimah is responsible for approval of employee’s timesheet as well as payment of salaries.Supposedly, she only given the approval of the timesheet only, and the payment should be done by other person such as human resource personnel. So, when Delima implementing a proper internal control system as mention above, its can prevents and avoid any major mistake happens. Because, SOPs for example, it has given the instruction about the procedures to be done. Also, when implementing the segregation of duties or powers it can prevent a person from able to do frauds because the concept of one person with one task only AGMCORPORATE GOVERNANCE †¢Cik Amy do not have enoughknowledge and experience inher field of work. †¢ Company should provideguidance and training to newemployees. †¢ Management should hiresomeone that is capable indoing his work. NO STANDARD OPERATINGPROCEDURE (SOP) †¢ Withdrawal of company’smoney made without properdocumentation. †¢ Decision and authorizationmade by the directors on itsown without properdocumentation †¢ It will increase the risk of fraudand inconsistency in performingtask †¢ Give the auditor hard time tokeep track of the transactionand movement of asset. Delima should implement standardoperating procedure (SOP) : †¢Increase efficiency andconsistence in performing task †¢ Indicate compliance in theentity requirements and can beused to train others LACK OF COMPETENCY †¢ Head of department leaded byunqualified staff †¢ Does not spend on training of staff †¢ Decrease companyperformance as a whole †¢ Discredit the companyreputation †¢ Spend more on training toequip employee with properknowledge †¢ Should hire qualified staff thathave experience †¢ Employees manually preparedtheir timesheets. †¢ No staff in charge and monitoremployee attendance. †¢ Staff take advantage overthe slackness †¢ Decrease in companyperformance †¢Ã¢â‚¬ ¢Install automated timeattendance5 C’S CREDITWORTHINESSThe 5 key elements a borrowershould have in order to obtaincredit : 1. Character a Integrity / a borrower’s reputation 2. Capacity a company’sborrowing history 3. Capital a Net worth 4. Collateral a Assets to securethe debt 5. Conditions a Of the borrowerand the overall economyEg. interest rate and amount of principalRECORDING †¢ Several assets purchased bythe company were notrecorded †¢ Every asset purchased must berecorded manually andcomputerized. †¢ Assign person(s) to beresponsible for the companyassets. †¢ Create an Asset ManagementDivision. †¢Propose the Asset TaggingSystem. LEAN ORGANIZATION †¢ Lean organization with basicfunctional position †¢ Position & function should beclarified clearly. ACADEMIC QUALIFICATION †¢ Did not meet academicqualification or relevantexperience that required bythe company †¢ Hire people that have goodacademic qualifications &relevant experiences. STATUTORY AUDIT †¢ Company did not perform theStatutory Audit †¢ Only legal to Public ListedCompany. Not compulso ry forPrivate Company to performS. A †¢ Private Companies may needto do so when applying forloans and etc from FinancialInstitutions. AUDITOR’S DUTIES ANDRESPONSIBILITIES †¢Encik Zayed tried to negotiateauditor to make unqualifyreport †¢ Sec 174(2)Express opinion in report (dutyto report defects, irregularitiesin account) †¢ Sec 174(3)Report particulars of deficiency, failure andshortcomingPROBLEM IN FINANCE DIVISION †¢ Invoice not pre-numbered †¢ Appoint new finance managerto authorize and supervise †¢ Company did not sendStatement of Account(SOA) toclient †¢ Not prepare monthlyreconciliation †¢ Use company’s money forpersonal use †¢ No segregation of dutiesfinance department †¢ Separate duties according towork position †¢ Emphasize the separate legalentity conceptACCOUNTING SYSTEM MYOB Software not integrated †¢ Purchase new software †¢ Eg: UBS, SAP Software,Ramcon Engineering,Autocount,etcPROBLEM IN HUMAN RESOURCEDIVISION †¢ Pay wages weekly withoutemployees benefit †¢ Unqualified staff (lack of knowledge and experience) †¢ Lack of employees andunbalance staff allocation †¢ Pay wages in monthly basisincluding EPF and Socso †¢ Provide training and seminarfor staff †¢ Assign more staffs withqualification †¢ And re-organise chartWere there any abuses of power bymanagement and breach of fiduciaryon the part of the directors? YESWho should be held responsible andaccountable?NOT ONLY DIRECTOR, ALLMANAGEMENT LEVEL SHOULDBE RESPONSIBLE ANDACCOUNTABLECould the Audit be completed soonwithout any qualification? †¢ Yes, the audit report can beclassified as qualified opinionreport due to severalunresolved issues. If theauditor audited the rest of thefinancial statements and isreasonably sure that theyconfirm with GenerallyAccepted Accounting Priciples(GAAP), then the auditorsimply states that the financialstatements are fairlypresented, with the ex ceptionof the issues which could notbe audited. What should be done to improve theleadership and management of Delima Enterprise Sdn Bhd? SUME JAWAPAN DIATAS†¦ Report of Maf 680 MAF 680 REPORT The problem faces by the Delima Enterprise Sdn. Bhd can be solve if the company implement some sort of internal control system in all activities. A system of internal control consists of policies and procedures designed to provide management with reasonable assurance that the company achieves its objectives and goals. Typically, there have three broad objectives in designing an effective internal control system, reliability of financial reporting, efficiency and effectiveness of operations and compliance with laws and regulations.Standard Operating Procedure (SOP) is one of the internal control systems that can be implemented by the company. A Standard Operating Procedure (SOP) is a set of written instructions that document a routine or repetitive activity followed by an organization. The development and use of SOPs are an integral part of a successful quality system as it provides individuals with the information to perform a job properly, and facilitates consistency in the quality and integrity of a product or end-result.The term â€Å"SOP† may not always be appropriate and terms such as protocols, instructions, worksheets, and laboratory operating procedures may also be used. SOPs will detail the regularly recurring work processes that are to be conducted or followed within an organization. They document the way the activities are to be performed in order to facilitate consistent conformance to technical and quality system requirements and to support data quality. They may describe, for example, fundamental programmatic actions and technical actions such as analytical processes, and processes for maintaining, calibrating, and using equipment.SOPs are intended to be specific to the organization or facility whose activities are described and assist that organization to maintain their quality control and quality assurance processes and ensure compliance with governmental regulations. SOPs should be written and documented properly for easy use and refer. If not, SOPs are of limited value. In addition, the best written SOPs also fail if they are not followed. Therefore, the use of SOPs needs to be reviewed and re- enforced by management, preferably the direct supervisor.Furthermore, the written SOPs should be put in place that is easy to see mostly for individuals who involve directly in the activities. In preparing the SOPs, the company should have a procedure in place for determining what procedures or processes need to be documented first. Those SOPs should then be written by individuals knowledgeable with the activity and the company’s internal structure. For example, in the case of Delima, Puan Balqis or Encik Salam should be the suitable person for this task. The other way is, they can also create a group or team for preparing SOPs.By using SOPs, the Delima should be able to prevent the mistake as well as errors in performing the operations. In terms of sales, for example, the employee will know what to do from the time of receiving orders until producing the invoice even if he or she do have any special skills in that area. Hence, SOPs should be prepared in a simple way, so that, individuals with basic understanding can understand. Another internal control that can be implementing by Delima Enterprise is Segregation of Duties. Segregation of duties is a concept of having more than one person to complete the task.It is basically to have one person handle only one type of task or power. Segregation of duties is critical to effective internal control because it reduces the risk of mistakes and inappropriate actions. It helps fight fraud by discouraging collusion. Example of segregation of duties such as the person who requisitions the purchase of goods or services should not be the person who approves the purchase. Regarding the Delima case, Puan Hashimah is responsible for approval of employee’s timesheet as well as payment of salaries.Supposedly, she only given the approval of the timesheet only, and the payment should be done by other person such as human resource personnel. So, when Delima implementing a proper internal control system as mention above, its can prevents and avoid any major mistake happens. Because, SOPs for example, it has given the instruction about the procedures to be done. Also, when implementing the segregation of duties or powers it can prevent a person from able to do frauds because the concept of one person with one task only AGMCORPORATE GOVERNANCE †¢Cik Amy do not have enoughknowledge and experience inher field of work. †¢ Company should provideguidance and training to newemployees. †¢ Management should hiresomeone that is capable indoing his work. NO STANDARD OPERATINGPROCEDURE (SOP) †¢ Withdrawal of company’smoney made without properdocumentation. †¢ Decision and authorizationmade by the directors on itsown without properdocumentation †¢ It will increase the risk of fraudand inconsistency in performingtask †¢ Give the auditor hard time tokeep track of the transactionand movement of asset. Delima should implement standardoperating procedure (SOP) : †¢Increase efficiency andconsistence in performing task †¢ Indicate compliance in theentity requirements and can beused to train others LACK OF COMPETENCY †¢ Head of department leaded byunqualified staff †¢ Does not spend on training of staff †¢ Decrease companyperformance as a whole †¢ Discredit the companyreputation †¢ Spend more on training toequip employee with properknowledge †¢ Should hire qualified staff thathave experience †¢ Employees manually preparedtheir timesheets. †¢ No staff in charge and monitoremployee attendance. †¢ Staff take advantage overthe slackness †¢ Decrease in companyperformance †¢Ã¢â‚¬ ¢Install automated timeattendance5 C’S CREDITWORTHINESSThe 5 key elements a borrowershould have in order to obtaincredit : 1. Character a Integrity / a borrower’s reputation 2. Capacity a company’sborrowing history 3. Capital a Net worth 4. Collateral a Assets to securethe debt 5. Conditions a Of the borrowerand the overall economyEg. interest rate and amount of principalRECORDING †¢ Several assets purchased bythe company were notrecorded †¢ Every asset purchased must berecorded manually andcomputerized. †¢ Assign person(s) to beresponsible for the companyassets. †¢ Create an Asset ManagementDivision. †¢Propose the Asset TaggingSystem. LEAN ORGANIZATION †¢ Lean organization with basicfunctional position †¢ Position & function should beclarified clearly. ACADEMIC QUALIFICATION †¢ Did not meet academicqualification or relevantexperience that required bythe company †¢ Hire people that have goodacademic qualifications &relevant experiences. STATUTORY AUDIT †¢ Company did not perform theStatutory Audit †¢ Only legal to Public ListedCompany. Not compulso ry forPrivate Company to performS. A †¢ Private Companies may needto do so when applying forloans and etc from FinancialInstitutions. AUDITOR’S DUTIES ANDRESPONSIBILITIES †¢Encik Zayed tried to negotiateauditor to make unqualifyreport †¢ Sec 174(2)Express opinion in report (dutyto report defects, irregularitiesin account) †¢ Sec 174(3)Report particulars of deficiency, failure andshortcomingPROBLEM IN FINANCE DIVISION †¢ Invoice not pre-numbered †¢ Appoint new finance managerto authorize and supervise †¢ Company did not sendStatement of Account(SOA) toclient †¢ Not prepare monthlyreconciliation †¢ Use company’s money forpersonal use †¢ No segregation of dutiesfinance department †¢ Separate duties according towork position †¢ Emphasize the separate legalentity conceptACCOUNTING SYSTEM MYOB Software not integrated †¢ Purchase new software †¢ Eg: UBS, SAP Software,Ramcon Engineering,Autocount,etcPROBLEM IN HUMAN RESOURCEDIVISION †¢ Pay wages weekly withoutemployees benefit †¢ Unqualified staff (lack of knowledge and experience) †¢ Lack of employees andunbalance staff allocation †¢ Pay wages in monthly basisincluding EPF and Socso †¢ Provide training and seminarfor staff †¢ Assign more staffs withqualification †¢ And re-organise chartWere there any abuses of power bymanagement and breach of fiduciaryon the part of the directors? YESWho should be held responsible andaccountable?NOT ONLY DIRECTOR, ALLMANAGEMENT LEVEL SHOULDBE RESPONSIBLE ANDACCOUNTABLECould the Audit be completed soonwithout any qualification? †¢ Yes, the audit report can beclassified as qualified opinionreport due to severalunresolved issues. If theauditor audited the rest of thefinancial statements and isreasonably sure that theyconfirm with GenerallyAccepted Accounting Priciples(GAAP), then the auditorsimply states that the financialstatements are fairlypresented, with the ex ceptionof the issues which could notbe audited. What should be done to improve theleadership and management of Delima Enterprise Sdn Bhd? SUME JAWAPAN DIATAS†¦