Important Of Accountability

Accountability is the act of accepting ownership over action and their contribution to the organization. Leadership and staff can influence large and small group and empower them to meet the objectives for the organization. The purpose of this paper discusses accountability in health care industry, and employee accountability. How accountability applies to ethical consideration in leadership and management, check-and-balance process, and accountability affect working culture. Why is accountability important in the health care industry?Concerning accountability, there are three levels to consider first, organizational accountability second, management accountability last, worker accountability. They share information to keep those who need to know. They set goals for themselves and people, and their team, and they explain how those goals measured. They monitor the goals and provide feedback. They consider potential outcome of their action, and decision. They take responsibility for th eir action as well as those people under them. They learn from their mistake, and help others learn from their.Health care industry set specific mandates and requirements for financial reporting, which sets deadline for compliance and rules and requirement (Turk, 2012). The integrity in the accounting standard applies to government and business practices (Turk, 2012). Organizations need to take responsibility for their action. The key component is to continue monitoring goals and objective. The accountability begins at the top and encompasses each level of the organization. How is an employee’s accountability measured in the health care industry?Employee accountability is the same as manager accountability, and the expectations should held accountable for meeting or not meeting these expectation. The biggest problem is communicating that why everyone understands the expectation of the company. The goals for the individual are used to measure success. The expectation includes attitude, work ethic, and skills, work habits this has to be understood so that the supervisor and employee have the same understanding (Turk, 2012). When expectation of the employee is met, the organization rewards him.If they are not met the organization resolve the problem, or consequence come behind the mistake. Leadership need to have feedback sessions with their employee to let him know positive and negative outcome, and recognize him in front of his peers. The goals are to admit their mistake and learn from them. How does accountability apply to ethnical consideration in leadership and management? The United States health care system faces challenges in providing quality health care to diverse population (Napoles-Springer, 2005).The effort to identify the culturally health care from the perspective of ethnically and diverse in detail to define cultural competence level of medical encounter are lacking the skills, and knowledge to identify the different cultural values and pra ctices (Napoles-Springer, 2005). The measure could used to access how cultural competence of provider is associated with patient outcomes (Napoles-Springer, 2005). The cultural competence measure the quality of health care associated with patient outcome.The ethnical responsibility carries certain degree of respect, cooperation, share knowledge, and teamwork. The problems arise with staff members and department, but building rapport with the department can improve the work experience, and the experience of patient treated through the health care industry. The employer ethnical responsibly are to orientation and training on new and existing equipment, empowered employees to be more productive, and happy with his job.There should be a chain of command where staff member could resolve issues What does check-and-balances process look like in a successful organization? The check-and-balance process support employee ensures a transparent working environment, and keep ethical employee from manipulate and intimidate by others. The proper check-and-balance prevents individuals ignoring ethical guidelines, and deters bad behavior. An organization structuring a set of check-and-balance needs where problems develop and how they can fix it.The process start with leaderships they must become aware and involved in the organization. The organization should have tight control and failure to follow policy and procedure will be deal with. Leadership must act ethically and insisting that the staff do the same. Leadership must be on guard for that area where ethical lapse occurs and provide the check-and-balance to prevent them. How does accountability affect an organization’s working culture?Health care industry shares the fundamental commitment to enhance the quality of care for those needing health care service, and create effective health care delivery system (American College of Healthcare Executive, 2010). The goal is to create a workplace that attracts and keeps the best employee with the opportunity for personal and professional development, which includes education, specialty training, and access to career goal. Mutual respect and care create a work environment, which everyone believes valued and appreciated, and looking forward to go to work every day.Communication is critical for a company set up regular meeting invite feedback. Encourage employee to contribute innovative and quality ideas. Coordinate and monitoring activity keep focus on goals and action. Provide accurate information to employee, and ensure that the action is consistent with the company objective and goals, and established deadline when task must be complete, and review task ongoing and in progress (American College of Healthcare Executive, 2010) How can you maintain a positive working culture and avoid a working culture of blame?A positive workplace lead to increased in productivity, better employee morale, and the ability to keep skilled worker (McFarlin, 2012). First a clear vision or mission for the organization this defines the foundation of the organization. Second, hired positive employee an individual with friendly smile, upbeat personality, handles conflict, and interact with others. Third, establish an open-door-policy be accessible to the staff, have one-on-one meeting listen to feedback both positive and negative.Fourth, communicate with the staff keep them inform on what is going on with the organization be honest with the staff about upcoming changes in the organization. Last recognized the staff accomplishment, and establish reward system for excellent performance, and thank an employee for a job well done. Encourage staff member to recruit potential employee. The employee will have a better feel of which he want to work with, and the goal is to promote a positive work environment (McFarlin, 2012). ConclusionIn conclusion this paper discusses accountability in health care industry, employee’s accountability, the ethical consider ation in leadership, and management. The checks-and-balances process and the accountability work culture. Accountability must begin at the top and run through the organization. Accountability in health care industry must have good communication; defined goals at each level, monitoring feedback, consequences are part of the process. The responsibility of the organization holds staff accountability for the outcome of health care.

Definition of Communication Essay

Introduction Whenever we interact with other people, intentional or unintentional, we communicate; because of its abstract nature, the concept of communication is difficult to define. If one remembers Communication Theory as a Field (Craig 1999), we gain insight into the scientific fields of communication, on how diverse the fields of study actually are. With such diversity among theorists’ approaches to communication, it is even harder to get a single definition standing, at least within academia. The devil is in the details; however some argue that it is rather impractical to study a subject that isn’t well defined. A First Look At Communication Theory (Griffin 2012) offers a working definition. (Griffin 2012:6) states â€Å"Communication is the relational process of creating and interpreting messages that elicit a response†. But does this definition of what communication is suffice in the light of what the different theorists argue it is? This will be the main focus of my paper. I find it most reasonable to approach this question with two communication theories with different fundamental approaches to communication. In order to cover both the interpretive and objective theoretical approach, I will discuss the definition in relation to Constructivism and Semiotics. The Definition The definition consists of five parts: messages, creation of Messages, interpretation of Messages, A Relational Process, and Messages that elicits a response (Griffin 2012:6-9). â€Å"Messages are the very core of communication study.† (Griffin 2012:6). The creation of messages is the implication that messages is usually not randomly generated (constructed, invented, planned, crafted, constituted, selected, or adopted (Griffin 2012:7)). A message does not hold a meaning in and of itself; e.g. there is a differentiation between the words and the meaning. Communication is considered a process, because it functions in a contextual sense. In addition, it is a relational phenomenon because it involves two or more participants and affects their connection. And lastly, if a message fails to initiate any reactions, it would be ironic to call it communication according to Griffin. Constructivism Constructivism approaches communication from the psychological perspective, focusing on cognitive competence in interpersonal communication (Griffin 2012:98). The level of interactional competence is determined by the sophistication of the actor’s social perception skills, and their ability to analyze the social situation (the cognitive complexity of an actor (Griffin 2012:99)). The cognitive complexity is reflected in the communication process through the effectiveness of person-centered messages. â€Å"†¦ the capacity to produce highly person-centered messages has been assessed by having participants generate messages in response to standard situations and then coding these messages within hierarchical schemes for the degree of person centeredness manifested. For example, messages seeking to persuade others have been coded for the extent to which the goals and desires of the target are taken into account.† (Brant R. Burleson, Scott E. Caplan 1998:II,B) In a constructivist view, the communication process is more goal-oriented than relational. Constructing the message in a communicational context is in and of itself an intention to get an anticipated or desired reaction. â€Å"The perception and processing of others’ intentional efforts to convey some internal state–may be viewed as a special case of social perception† (Brant R. Burleson, Scott E. Caplan 1998:II,C). The addressed uses a received message as input in the process of structuring their response. The effectiveness of a response is directly correlated to the message’s goal related structure, and the cognitive complexity and perception skills of both addresser and addressed. Semiology Semiotics is the study of signs; it involves the production and the analysis of socially attributed meaning to an object. The semiologist Roland Barthes focused his research on signs we use in communication (Griffin 2012:332). In Mythologies (Roland Barthes 2009) we see that Barthes’ perspective on communication is broader than the interpersonal level, focusing more on abstract connotations and mythical signs in a cultural context. He argues that reality is converted into speech through human history; therefore there are no eternal meanings (Roland Barthes 2009:132). Concordantly, the meaning of a sign can shift as time progresses, an original sign could become a denotation for something else through the semiotic process. The creation of meaning of signs is then not only an individual process; it is also a conjunction and ongoing process of communication and human history. Barthes offers a semantic explanation, in his example of wrestling, to the reactions of the audience towards the wrestlers (Roland Barthes 2009:11-12). Arguing that, with French wrestling, different connotations around the mythical sign of â€Å"justice† were at interplay. So in the process of interpretation; Meaning can be implicit. Unconsciously perceived as connotative factor(s) to what is consciously noticed, and then reacted upon. Directly applying the points of discussion Extending the commonalities and differences between the two theoretical views, with Griffin’s definition, some points are very clear. Both view messages as the core instrument in communication and see it as a process. Both agree that if no reaction is elicited in any way, then the function of the message initially failed. The circumstances thereof are different in each point of view. However the aspects of messages in each theoretical view are defined in such a fashion; without a response of any kind, it would be a contradiction to refer to them as such (If we, of course, interpret messages that elicit a response to include apathetic responses). On the points of objection, it seems mostly to be a case of â€Å"weighing the words†, when viewed by either theoretical lens. As an example: on the point of a relational process, constructivists might prefer â€Å"goal-oriented† rather than relational. Or from Barthes’ perspective, adding a concept of creating mea ning as a result of communication to the definition. Conclusion The outlined approaches in this paper of constructivism and semiotics, display clear differences in the assumptions, focus-points and explanations of communication. However their general outlook does not, in any significant way, object to Griffin’s working definition. I think this outcome qualifies the definition as sufficient, as a practical tool when studying communication. The evident boundary of my paper however, is the lack of other major theoretical lenses in the subject. Further work needs to be done in order to conduct a more unified definition. References Barthes, R. (2009). Mythologies. London: Vintage Classics. 3-14 and 131-144 Craig, R.T. (1999). Communication theory as a field. Communication Theory, 9, 119-161. Griffin, E. (2011). A First Look at Communication Theory. 8th edition. New York: McGraw Hill. J. C. McCroskey, J. A. Daly, & M. M. Martin (Eds.). (1998). Communication and Personality: Trait Perspectives. Cresskill, NJ: Hampton, pp. 233-286, Website: Presshttp://www.ic.arizona.edu/ic/wrightr/const/bu98b.htm#II.B.%20CC%20and%20%E2%82%ACMessage%20Production%E2%82%AC

Cross-Cultural Determinants of Employee Motivation in Starbucks Company

Introduction Starbucks has served as a milestone in the coffee industry and is a massive organization in terms of people employed and stores owned. At the current time it has revenue of $10.7 billion and owns 16,850 shops in 40 countries. Starbucks is clearly the world’s top coffee retailer, it employs 137,000 employees or â€Å"partners† as it likes to call them. Howard Schultz, the CEO of Starbucks, considers that ‘the tip of success in Starbucks is not coffee but employees’. He constantly builds upon the working experience of employees, providing chances of promotion, and treating workers as working partners is their way to operate sustainability. He firmly believes that the spirit of Starbucks is employees and feels honored about the value of Starbucks employees. Many theorists believe that â€Å"it is necessary to have a perfect education and training policy for better performance in a company† (Michelli, 2006). Despite serving in many countries, Starbucks h as a similar organizational structure; as a result, it does not take into account the cross cultural determinants. It has been criticized for its approach; also because, employees of some countries like UK are not as satisfied as employees from Poland and Germany, thus Starbucks must make use of cross-cultural determinants in order to improve its management methords. One of the most proficient theory, the Hofstede theory states that the motivational factors of every country are different and thus must be looked into before a company, such as Starbucks sets its motivational methods. Along with Hoftsede it talks about Management and Motivation in reference to the Grid/Group Theory by Douglas, which strives to classify different cultures in relation to being hierarchist, individualist, egalitarian and fatalist. It also talks about the ‘Cultural Theory’ and ‘Organizational Theory’ in relation to Starbucks. This research attempts to access these theories in ref erence to Starbucks, and its motivational methods across nations. It looks at a comparison between the way Starbucks company treats or must treat its employees across UK, Poland and Germany. Brief Overview The Starbucks Company is a vast and well constructed multi-national, which serves in 40 countries. It has to keep in mind various cross-cultural determinant while bringing in its motivational schemes. However, it has been criticized for not taking into account, cross-cultural determinants when building its management cultural across countries. It is often assessed, that the employees of countries like UK, seem to be less motivated than employees from Poland and Germany. This paper talks about all possible schemes in relation to motivational theories, that can be adopted by Starbucks,chiefly the Hofstede theory. The factors of this theory are highly relevant and can be implemented in various ways to improve performance. The first factor, Power distance can be defined as â€Å"the extent to which the less powerful members of institutions and organizations within a country expect and accept that power is distributed unequally† (Hofstede 1991, p. 28). UK and Germany, are ranked as a low power distance society, where the relationship between bosses and subordinated is of interdependence, treating each worker equally and calling them ‘partners’. There, the managers of Starbucks are likely to place a greater importance on labors’ rights as compared to managers in Poland, which ranks as a high power distance country. However, in Poland there is a hierarchical social system, thus, it is said that their ‘ideal boss is a benevolent autocrat’. Another factor of the Hofstede theory is Masculinity, the dominant values in society being material success versus femininity, caring for others and the quality of life. UK, Poland and Germany, are Masculine societies, driven by competition, achievement and financial success. In these countries, people’s performance is highly valued and people ‘live in order to work’. Starbucks too, beliefs in monetary based appraisals, it spends $300 million, on their employees’ welfare, much more than ‘they do on coffee beans’. Starbucks even gave its UK staff shares worth around ?4 million in their employee share scheme ‘Bean Stock’, followed by a Christmas cash bonus to staff worth ?1.5 million. Uncertainty Avoidance, is another of Hofstede’s theories, it classifies countries into being high in Uncertainty Avoidance; having strict rules and resistance to changes like Germany and Poland and low in Uncertainty Avoidance; having fewer rules and being welcome to changes like UK. This is an important factor to look into a country when bringing in new innovations, and the planning of how the change has to be implemented. Managers of UK can bring in new ideas easily and with more enthusiasm while managers in Germany and Poland have to bring in changes subtely because people resist from breaking orthodox norms uneasy. Starbucks went through many changes when it merged with Giornale, it was welcoming to his employees’ involvement and included them in every change, by 1987, and employees at Starbucks had begun buying into the changes. The theory includes a comparison between countries which have more, individualism everyone is expected to look after themselves and their immediate family against collectivism, and cultures in which people are bound into strong and cohesive groups. UK, Germany and Poland, are individualistic societies, where the route to happiness is through individual accomplishment. Here the company, in order to motivate its employees has to come up with schemes to provide them and their families’ advantages. The culture in Starbucks is of mutual advantage, thus workers usually do a fruitful job but all these factors must be kept in mind. Understanding all the cross-cultural determinants including these is crucial for a company which serves such a wide range of cultures; their observation along with development on these lines, must all be looked into, in order to bring out the best results. Another theory is the Cultural Theory’ which talks about the importance of culture, stating that is is too ‘important to be left undefined and unrefined, and analysts need a deeper awareness of the anthropological and sociological frameworks’ when refining their management attitudes. It outlines the effect on culture in relation to common objectives, employee motivation and loyalty. Setting of roles, leadership, innovation, setting incentives, tolerance and accountability. The setting of the corporate cultural is extremely subjective of the countries cultural as a whole. The Grid/Group theory is another theory based on cultural determinants, created by Mary Douglas, in 1996. It strives to study cultural relativism, which can be increased through a classification system taking into account ‘moral system, worldviews and ideologies’. This classification is built into two axes, based on individualism versus collectivism, including isolate/fatalist, hierarchist, individualist and sectarian groups. Each type is based on different classifications, power paradigms, moral values and individuality. In this paper, it is used to analyze, the classification of different cultures, such as UK, Germany and Poland into these categories, observing where their general workers fall, taking into account their employee, culture, market and forms of hierarchy. The paper also talks about Organizational Culture Theory which is based on performance, ‘organization effectiveness, employee commitment, employee satisfaction, culture type, culture strength and culture congruence’. This theory is talked about in relation to Poland, Germany and UK; assessing them based on all these assesses their management and motivational factors. Even though Starbucks operates in different countries, its organization culture is often the same. This can be a harmful strategy, as due to differing cultural determinants, the company must change its strategies relatively. If this is not done, the motivation of employees can be lowered and the management can fail to do its job. Thus, this paper talks about all these theories and the possibilities that they provide to Starbucks, in modifying its strategies based on varying cross-cultural determinants. Objective This paper is set to analyze and evaluate the cross cultural determinants of Poland, UK and Germany, in order to find out the best ways to motivate the employees of those countries. It attempts to Find out the cross cultural determinants of these societies and the way the employees of these countries are treated. Methodology The Prime methodology used will be questionnaires that will be filled out by Starbucks employees across these countries. The questionnaire will be based on the Organizational Energy Questionnaire from ‘fully charged’ written by Heike Bruch, which is an instrument to measure a company’s energy state. The questions will include if the employees like what they do, do not have much drive feel relaxed in their job, feel angry in their job, feel enthusiastic in their jobs, have no desire to make something happen, speculate about the real intentions of management, have real care about company’s fate, are efficient in conducting work, behave in destructive manner, go out of their way to make company succeed and if they feel discouraged in their jobs. All these questions will convey about the general state of employees and their will be a separate questionnaire to observe the importance of cross-cultural determinants. References Heike Bruch and Bernd Vogel (2011). Fully Charged. United States of America: Harvard Business School Publishing. HOFSTEDE THEORY- Poland, (2011) [online]. [Accessed 2012]. Available from: . Penny Bassett (2004). CHINESE AND AUSTRALIAN STUDENTS’ CULTURAL PERCEPTIONS: A COMPARATIVE STUDY, Victoria University. Jim Boyer (2009). Understanding Hofstede’s Theory to Motivate Cross Cultural Employees. Business Insider [online]. (2011) [Accessed 6 May 2012]. Available from: Nicholson, N (1998) Encyclopedic Dictionary of Organizational Behavior Blackwell, pp 215 Hoovers [online]. [Accessed 2012]. Available from: . Starbucks Coffee [online]. [Accessed 2012]. Available from: . V S RAMA RAO (2009). The Hofstede Studies [online]. [Accessed 2012]. Available from: . Cultural Dimensions Theory [online]. (2010) [Accessed 2012]. Available from: . Zoe Wood (2010). Starbucks’ staff set to get free shares in incentive scheme. 19 December 2010. Starbucks [online]. [Accessed 2012]. Available from: . Employee Benefits [online]. (2011) [Accessed 2012]. Available from: . Projects [online]. (2011) [Accessed 2012]. Available from: . York Universit y [online]. (2011) [Accessed 2012]. Available from: .

Corporate Social Responsibility and the Company Research Paper

Corporate Social Responsibility and the Company - Research Paper Example Our purpose simply states, â€Å"We will provide branded products and services of superior quality and value that improve the lives of the world’s consumers, now and for generations to come. As a result, consumers will reward us with leadership sales, profit and value creation, allowing our people, our shareholders and the communities in which we live and work to prosper† (Procter and Gamble 1.1). This is remarkably evident in our â€Å"Live, Learn and Thrive† cause. The fundamental of this program includes the opportunity of our company to protect, enhance or improve the lives of millions of children around the globe. As a multinational company we are covering almost every part of the world, so it is not impossible for us to be able to touch millions of lives of children from all walks of life. One important goal in our â€Å"Live, Learn and Thrive† scheme is to provide access to education among less privileged children. Furthermore, we focused on buildin g skills for life among less fortunate children. What we remarkably relied on in order to achieve these basic goals are our expertise, technologies and resources in order to successfully continue touch and improve lives. This is truly what we are all about as what we really perceive we are. Under our â€Å"Live† cause is to help children start off to a healthy beginning by providing them free health, medical and dental check up and other related nutritional related activities. Under the â€Å"Learn† program is access to education and finally the â€Å"Thrive† initiative is about building skills for life (Procter and Gamble 3.3). This aims to achieve sustainability in the future for both us and our community. As a global company we remarkably are working at present in 180 countries. Definitely, our P&G Hope Schools project belongs to our â€Å"Learn† initiative due to its basic theme and objective in education. Among the many programs we have under the P&G’s

Ray Ban Sunglasses Essay Example | Topics and Well Written Essays - 750 words

Ray Ban Sunglasses - Essay Example It is important to bring to your notice that these designer wear prescription glasses help improve not only your vision but also ameliorate the eye strains. This is the forte of this brand as they offer Glass or polycarbonate lenses offer 100% UV protection. Ray Ban glasses always attract the customers without a second thought. Their new strategic media campaign for Spring/Summer 2007 "NEVER HIDE," is full of thought provoking innovativeness which happens to be the brand's benchmark. In its every form, the RAY-BAN campaign portrays regular guys and girls living their day to day lives with authenticity, with the courage to express themselves and their unique individuality, because the most fashionable thing to be is your self. Recently the company launched its campaign in New York and briefed its customers through a press release and said: "Ray-Ban has a rich history and an iconic personality that is authentic, real, bold and stylish. Ray-Ban has always created trends not followed them: authenticity and legacy mean something while flash and sparkle will come and go. But Ray-Ban is forever."(1) It speaks of timeless nostalgia. The elegance and subtlety of its design makes it an all time collector's item. For instance: the heavy metal Aviator series are unisex and look well proportioned on any face. Likewise the brand does not pose off cheap ritzy glasses that become dated after a while. The beauty of possessing a Ray Ban is the endorsement of its simplicity in design. Real trendsetters, real opinion leaders, real individuals believe the most fashionable thing you can be is yourself; to be authentic, real, bold and stylish. So to reclaim its rightful place as the legitimate leader of sunglasses, Ray-Ban has to only speak and act like their maverick selves. No wonder why all stylish models and celebrities put them because these glasses epitomize class and breed. Ray-Ban has adorned thousands of famous faces in international films, helping create the myth that it is today. To further explicate the proposition of purchasing only and only Ray Ban can be evaluated and gauged through the following review by one of its customers: "They are the ones to rock n roll. They speak of the 70s-80s style. They are perfect for my face. I think it looks good on anyone. There is a big difference buying sunglasses in streets. You could feel the quality and comfort because they are 100% authentic ray-bans, made in Italy. So, therefore I recommend for the people to get it if you could handle this hot item!"(2) This clearly proves that these designer wear glasses are every style conscious person's dream wear and imply the rich aesthetic sense of its wearer as well. Their supreme quality construction, sophisticated designs, and premier features like polarized lenses and durable frames make them ideal for activities ranging from heavy duty sports to driving. Appearing in hundreds of inspiring Hollywood films and beloved by fashion fans worldwide, the name "Ray-Ban" has become an icon in eyewear. Therefore, the Company's much coveted motto endorses its high claims and makes it the world's undisputed top notch designer wear brand-making it a worthwhile purchase. "Never pretend. Never be afraid. Never give up. Never Hide."

Buddhism Essay Example | Topics and Well Written Essays - 500 words - 1

Buddhism - Essay Example .† (The Buddhist Encyclopedia, 2008) However, the fault with this explanation is that it is undeniable that there is an entity that does understand what it went through, is going through, and will be going through. The Buddhists then further explain that, â€Å"this lack of a fixed self does not mean lack of continuity,† as stated in the Buddhist Encyclopedia online. It also says that Buddhism uses a lot of metaphors, one of which is that of fire. In the same way that the flame of one candle to another and the fire spreading from field to field is dependent on the original fire, â€Å"there is a conditioned relationship between one life and the next; they are not identical but neither are they completely distinct.† (The Buddhist Encyclopedia, 2008) But, seriously, a fire or flame is something far beyond compare to that of a being that has the capacity to store information, knowledge, and emotions from one life to the next, and retrieve and be able to tell them in such a detailed manner. In fact, in the reading, we were told that â€Å"The Enlightened One†, a real human being, was an ape in his past life, as told in the Great Ape Jataka tale. Supposedly, the real being shou ld tell stories as real as his very existence, but we read the story and we find qualities in the Great Ape that biologists and archaeologists of different generations would have turned the whole world upside down just to find the legendary beast. The ape could not only talk to humans (in what language it was not mentioned), but also foresee events. We all know that apes can’t do these, even with the smartest technology available today or in the next hundred years. So granting without accepting for a moment that reincarnation is behind it, what is it that made the ape like that if there is no entity that has the capacity to analyze the connection between the lives he has lived, the entity that tries to be something better each time for it to reach nirvana? Speaking of

Corporate strategy assignment for pepsi co. company

Corporate strategy for pepsi co. company - Assignment Example From a strategic perspective, it could be observed that PepsiCo is the global leader in convenient snacks, foods and beverages market. According to Ansoff Matrix, PepsiCo has been using the growth strategy of product development. It has been observed that the company is constantly introducing new products into existing market and this has been the strategy that has helped Pepsi to grow. Some of the popular brands that have been introduced in the existing market i.e. food and beverage includes Mountain Dew, Diet Pepsi, Lays, Doritos, Tropicana, Gatorade and Quaker. The aim of such constant development is to remain ahead of competitors in the market and to enhance the market share by providing the customers with variety of products. In order to create value, the core strategy of PepsiCo is to enhance the product offering in the same market. This has been continuously observed that PepsiCo has introduced several brands in its existing market to create value and to tackle its competition. According to a research conducted, it has been that in emerging markets like India, 25 percent of the sales volume comes from juices and water. Similarly, 60 percent of the volume in North America comes from non-carbonated drinks. The TWOS matrix has focused on providing recommendations for the future strategy of PepsiCo. TWOS matrix is an important tool to formulate strategies (De Wit, & Meyer 2004). In order to do so, the strategies for the company have been analyzed and identified using the strengths and opportunities of the company, using the weaknesses and opportunities, using the strengths and threats of the company and then using the weaknesses and threats of the company. 2) To revamp sales in the market, PepsiCo should focus highly on the changing demands of its customers in the market. Additionally, the company should enhance its products in

Rolls-Royce Corporation Assignment Example | Topics and Well Written Essays - 250 words

Rolls-Royce Corporation - Assignment Example The richer airlines which can afford its huge price tag will get tremendous fuel savings (by flying non-stop 8,000 miles), a higher efficiency (fewer crew needed as each plane can carry up to 550 passengers), less stop overs and thereby save on airport landing fees that results in greater economic viability. The savings derived can thus be used to counteract budget airlines which operate on lower costs. For the poor countries, creative financing schemes can be made available for them, like barter (part cash and part payment in kind, such as mining or agricultural commodities). Financing can also be arranged for them, such as through the World Bank at very concessional rates or through its private subsidiary, International Finance Corporation (IFC). For both types of customers (rich airlines and newer but poorer airlines), a main drawback or disincentive is the price which can run into several million dollars. To help address this concern, Rolls-Royce can help them obtain financing at favorable terms, either by syndicated loans, leases (wet, dry, operating, option, walk-away, etc.) or direct government guarantees (U.S. ITC 9). It can manage these various stakeholders based on the degree of interest and power it wields on the particular project, based on the four quadrants as shown in Figure 1 below. This simple yet effective tool is for creating a sense of priority amid the jumble of conflicting and often contradictory demands and maps the several stakeholders; it can simplify the task by the order of priority based on the classification of their individual concerns (Bourne 65). In a final analysis, what keeps all stakeholders together is open, timely and accurate information as it is now considered a necessary prerequisite for corporate success because not only goods and services are exchanged in return for money but also

Horizon Human Services Essay Example | Topics and Well Written Essays - 1000 words - 1

Horizon Human Services - Essay Example Funding of Horizon Human Services derives mainly from governmental organizations such as the â€Å"ADHS, DES-CSA† to provide the services for victims of problems like â€Å"domestic violence† (Domestic Violence Services, 2013). So far it relates to funds for services in the areas of housing, they receive assistance from â€Å"US Department of Housing, Urban Development and the Arizona Department of Housing† (Community Housing, 2013). In addition, they also accept donations from the public as well as corporate entities.   Any person intending to avail the services of Horizon Human Services can call their office for an appointment with a screening specialist and once screening is completed, he or she will be sent to the intake specialist who will assess the individual and provide initial counseling to â€Å"help address the reason† for which services have been sought (Getting Started, 2013). People who seek services will have to produce their ID document, proof of income, social security, and any documents relating the problem they wish to address with the help of the organization. Major services, as per information on the â€Å"services† section of their site, include:   Adult Residential Services: It is a program for mentally ill or substance abusing adults, by providing â€Å"clean and tidy† therapeutic â€Å"environment,† as envisaged in quality social work practices, which is free of substances (Malley & Fernandez, 2010, p.561).   Community-Based Services: This is also a program targeted to mentally ill, within the community to help them cope with the problem. The services include counseling and monitoring of medication apart from a variety of other services that the patient requires from time to time.

Research Proposal Essay Example | Topics and Well Written Essays - 1500 words - 1

Research Proposal - Essay Example According to research, people today give little importance to ethics in financial sectors, due to which organizations that monitor company operations as well as prevent and detect fraud have come into being. In addition, the number of fraudulent activities that take place in organizations, especially in their accounting departments, has risen rapidly due to several factors (O’Gara, pp. 29-33, 2004). Due to this, the practice of anti-fraud and risk management organizations is becoming a part of ordinary business in financial sectors. Risk management usually focuses on insurance companies, but an area of growing concern for risk management experts is occupational fraud. Due to this fact, this proposed research plans to explore the various dimensions of occupational fraud. In depth, it will analyze the specific aiding factors, which individuals use to commit fraud in financial calculations. Statement of the Problem In the light of this plan, the proposed research will include eff orts on the following purpose statement: â€Å"To discover and analyze the risks and issues related to the occupational fraud that occurs in the financial calculations that take place in an organization† Aims and Objectives ... This research also plans to broaden the perspective of risk management professionals, when they seek problems in the financial sector only concerning typical occupational fraud, and to enable them to design better fraud-prevention measures. Apart from this, the researchers also aim to establish research and findings that are both realistic and eye opening so that they aid other researchers to come in the following years. Literature Review In order to conduct a research at a maximum level of efficiency, it is necessary to develop a thorough understanding of the thesis statement presented. Thus, this paper briefly analyzes available information about risk management, focusing on the different types of occupational fraud. Prior to presenting these types, most works define the occupational fraud, often employing similar terms (Wells, pp. 42-47, 2007). They describe it as exploiting an organization against the law through unethical actions, which result in the party committing the act gai ning benefit. Experts have further presented several categories of occupational fraud, of which each outlines a different aspect of it (Koletar, pp. 19-27, 2003). One of these types involves the thievery of a company’s assets, which in most cases around the globe, means cash. Over eighty-five percent of occupational frauds involve such thefts of cash from an organization. The other most frequently occurring type of occupational fraud is management fraud, where executives indulge in fraudulent activities by abusing their authority and power in an organization (Salinger, pp. 59-66, 2005). There are several other types of occupational fraud also,

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

Four - Essay Example It is thus affordable for the majority, leaving a small percentage that is normally catered for by government or NGO healthcare facilities. The risk factors involved in the vaccination are generally similar in all other vaccination scenarios. These include adverse anaphylactic reactions (although extremely rare) (Carapetis & Curtis, 2001), neomycin reaction, egg protein sensitivity reaction (Aickin R, 1994), and a generalized reaction to the MMR antigen component. It is recommended as well for healthy immunocompetent individuals. This is due to their ability to mount a proper and functional immune response. It is recommended for children above 12 months because their mothers’ antibodies may interfere with the immunological response of the infant. This is due to the fact they may end up binding the antigen, and having no substrate for the infant antibodies to recognize and bind (Wilkins J, 1978) It is recommended for immunocompromised individuals, patients who are on corticosteroid treatment and those who are unable to mount a strong immunological response to a live vaccine. An example is patients with chronic diseases such as diabetes, or in cases of cancer (Anon., 1993). The advantage of this type of vaccine is that it does not bear a risk of pathogenicity on immunosuppressed patients. Furthermore, it does not place undue pressure on the immune reconstitution mechanisms of the patient. Some individuals may not be suitable candidates for immunization, and thus may have to forfeit or postpone the procedure. The factors that affect the grouping are mainly physiological. They include pregnant women, adults born before 1970, children below 12 months, individuals with prior severe reaction to the vaccine. The individuals born before 1970 are generally considered immune due to the fact they may have been exposed to measles before the vaccine was first manufactured. Pregnant women are not vaccinated to

The Problem of Animal Consciousness Essay Example for Free

The Problem of Animal Consciousness Essay Do Horses Gallop in Their Sleep? By Matt Cartmill Let me propose a thought experiment. Imagine, if you will, that theres a certain clump of nerve cells in the brain thats essential for conscious awareness. Now suppose that a certain drug suppresses neural activity in just this nucleus, with no effect on the rest of the brain. Subjects who take this drug do things as usual, but they experience nothing. The drug converts them into sleepwalkers. Finally, imagine that Ive developed a new form of this drug, which has permanent effects. It abolishes consciousness forever, with no effect on behavior. I want to test it on you. How much will you charge to take it? I think the question answers itself. Spending your life as a sleepwalker is equivalent to being dead, and so you will charge me whatever price you would charge to commit suicide. I offer this thought experiment to dispel the notion that conscious awareness is too metaphysical and subjective a phenomenon for science to concern itself with. The phenomenon of consciousness is the source of all value in our lives. As such, it should be at the top of the scientiï ¬ c agenda. Yet despite its fundamental importance, consciousness is a subject that most scientists are reluctant to deal with. We know practically nothing about either its mechanisms or its evolution. In fact, many distinguished scientists and philosophers believe that consciousness has no evolutionary history, because they think that human beings are the only creatures that have it. Although most scientists will admit in private that our close animal relatives probably have mental lives something like ours (because, after all, they have bodies and brains and behavior that resemble ours), a lot of scientists are reluctant to say so plainly and publicly; and those who do can count on being accused of sentimentality and anthropomorphism. If you have a dog, you have probably had the experience of seeing your dog search out a favorite toy and bring it to you in hopes of getting you to play with him. Its hard even to describe these familiar experiences without saying things like, The dog was trying to ï ¬ nd his ball, or The dog wanted me to play with him. But scientists arent supposed to say things like that, at least when we have our lab coats on. If we discuss such things at all, we prefer to do so in some way that doesnt involve attributing intentions or any other mental states to the dog. There are at least two ways we can do this. First, we can use clumsy behavioral circumlocutions for mental language. Instead of saying, The dog looked for his ball until he found it, we can say something like, The dog exhibited repeated bouts of investigative behavior, which ceased after he contacted the ball. This somehow manages to suggest that the dog wasnt thinking about the ball while he was looking for it, and that he didnt perceive anything when he got it in his mouth. Second, if we ï ¬ nd these circumlocutions silly and tedious, we can adopt some variant of what is sometimes called logical behaviorism, in which the mental words are still used but they are redeï ¬ ned in terms of the probabilities of certain behaviors. In this view, a dogs intentions and desires and beliefs turn out, when properly understood, not to be something inside the dog, but theoretical constructs pinned on the dog by a human observer. Therefore, the human observer can know whether the dog has intentions and desires and beliefs, but the dog cant.

Neuroticism as a Predictor for Smoking

Neuroticism as a Predictor for Smoking Abstract To modern people, stress is a common obstacle that they face every day. Neurotic symptoms and smoking, which are the two typical symptoms of stress, might have a significant connection (Eysenck, 1965). In this research, we examined whether one’s neuroticism scale has significant relationship with one’s smoking behaviour. Furthermore, gender differences in both smoking habits and neuroticism scale have been analysed. A random sample of 64 female and male participants (Mage = 22.36 years) living in Selly Oak, Birmingham took part in this research. Statistical analyses from completed questionnaires demonstrated the relationship to be non-significant in neuroticism and smoking and gender differences in both smoking and neuroticism. To future research, neuroticism, a categorization of smokers by related features, might enable attempts at smoking cessation. Neuroticism as a Predictor of Cigarette Smoking  and Individual differences in Smoking: Gender To modern eyes, it may seem that their daily life is a fight against stress. Stress from work, school, relationship to social life, has been causing great influence on health of modern people negatively. Symptoms of stress not only include physical symptoms such as fatigue or insomnia, but also emotional and behavioural symptoms. Nervousness, a neurotic symptom, and smoking are the typical examples. Although stress is the main cause of all the diseases, symptoms themselves, neurotic symptoms and smoking, may have a significant association (Eysenck, 1965). By this time, numerous studies have been published related to this hypothesis with various results. Some studies examined that there was no evidence that the neurotic grade was related to the amount smoked (Waters, 1971), however, others stated that smoking behaviours are correlated with state anxiety and neuroticism (Herrà ¡n, 2000). In this paper, to replicate Water’s (1971) study towards smoking and neuroticism, we collected results which included standard questions on smoking behaviours, and also questions about their personality trait based on Eysenck Personality Questionnaire (EPQ) from random female and male samples. Furthermore, gender differences in both smoking habits and neuroticism scale have been analysed. Method Sample Description A random sample of 64 female and male participants (age range from 18 to 52, Mage = 22.36 years) living in Selly Oak, Birmingham took part in this research. Completed questionnaire included questions on their current smoking habits, personality traits, and gender; age for demographic. Assessment Smoking Habits In smoking habits questionnaire, after the instruction, specifying age and gender was followed by three options in current smoking behaviour. The three options were – A) I have smoked a Cigarette within the past week, B) I previously smoked cigarette, but not within the past 6 months, and C) I have never smoked a Cigarette. Personality Factor: Neuroticism Eysenck Personality Questionnaire (EPQ) was used in this study to assess the personality traits of the participant, with the result referred to as the Eysenck’s Personality Inventory (EPI) (1968). Statistical Analyses All analyses were performed using a Pearson Chi-square in order to identify whether there is an association between two categorical variables in each hypothesis. Results As their questionnaire results, participants were divided into three groups in their smoking status, two groups in gender, and three groups in neuroticism. First, participants who chose ‘Never smoked’ (n =27, 42.2%) option, had not smoked for their entire lifetime, participants who chose ‘Previously smoked’ (n=15, 23.4%) had not smoked within the past 6 months, and lastly participants who chose ‘Current smoking’ (n=22, 34.4%) were those who had smoked within the past week. Next, 34 female (Mage = 21 years) and 30 male (Mage = 23 years) participants were in each gender group. Third, in EPQ, we only coded twelve questions (number 1, 5, 9, 13, 17, 21, 25, 30, 34, 38, 42, 46 in Eysenck (1975)) which refer to neuroticism/stability scale out of total 48 yes/no questions. The neurotic grade (0 to 12) given in this paper is the sum of the affirmative replies to these questions. Three divided groups calculated by neurotic grades were ‘Low (0-4)’ (n=15, 23.4%), ‘Medium (5-8)’ (n=27, 42.2%), and ‘High (9-12)’ (n=22, 34.4%). Table 1. Smoking habits and neuroticism scale Neuroticism Scale n Smoking Status: % of n Never Previous Current Low (0-4) 15 37.0 26.7 4.5 Medium (5-8) 27 33.3 53.3 45.5 High (9-12) 22 29.6 20.0 50.0 Total 64 42.2 23.4 34.4 χ ² = .9188 (df =4), p = .057 Neuroticism as a Predictor of Cigarette Smoking Results of cigarette smoking behaviour, with neuroticism as the independent variable and the indicator variable (smoking habits) as dependent variable revealed that neuroticism was not significantly associated with whether the participants are never, previous, or current smoker as shown in Table 1. To be specific, according to Table 1, 37 % within smoking (Cigarette) behaviour, never smoker, of the participants showed ‘Low’ in neuroticism scale, whereas 53.3 % within smoking (Cigarette) behaviour, previous smoker, of the participants showed ‘Medium’ in neuroticism scale which had a slight difference towards the percentage within smoking (Cigarette) behaviour, current smoker, of the participants showed ‘High’(50 %), which if the former had a smaller percentage than the latter, smoking would have a direct proportional to neuroticism scale. Moreover, the results of the chi-square also showed no significant association between neuroticism scale and current smoking status (χ ² (4) = .9188, p = .057). Individual differences in Smoking: Gender Among the participants, more women were never smokers (15.6% men versus 26.6% women), whereas more men were current smokers (21.9% men versus 12.5% women). Gender differences among the previous smokers were small compared to other two groups (9.4% men versus 14.1% women). The differences were insignificant, showing that the association between gender and smoking habits is statistically non-significant (χ ² (2) = 3.816, p = .148) Gender differences in Neuroticism Although, more women scored ‘High’ on neuroticism scale than men (41.2% women versus 26.7% men; percentage within Gender), more men scored ‘Low’ and ‘Medium’ on neuroticism scale than women (26.7% men versus 20.6% women and 46.7% men versus 38.2% women; percentage within Gender). Neuroticism analysis by gender showed the relationship to be insignificant (χ ² (2) = 1.496, p = .473). Discussion In the current research, statistical analyses from completed questionnaires demonstrated the relationship to be non-significant in neuroticism and smoking and gender differences in both smoking and neuroticism. The present finding, that there is an insignificant correlation between the neurotic grade and one’s smoking behaviour, is in the same line with the conclusions of Water (1971), however, is in strife with the conclusions of Eastwood and Trevelyan (1971). Our results may have been affected by our lack of participants. The present data are based on a random 64 people on a voluntary basis of rather smaller numbers and with a narrow age range. Also, in our smoking questionnaire, there was a gap between the second option, previous smoker who had not smoke within the last 6 months, and the third option, current smoker, who had smoke within the past week. Participants who had smoke within the span of less than 6 months and more than the past week were included as previous smokers. However, the limitation toward non-delicate smoking habit questionnaire is minor because according to other studies, the options in smoking habits were more not sophisticated; non-smokers and smokers (Terra cciano, 2004). Result of neurotic grade and smoking habits had a minor difference to significant relationship; neuroticism scale seemed to vary in direct proportion to the participants’ current smoking status, therefore, various age range and sufficient number of participants are the factors that might have influenced the results to significant connection. To further research, neuroticism, a categorization of smokers by related features, might enable attempts at smoking cessation to be specific for each individual. The use of index of neuroticism might be value in assessing the effectiveness of different methods of preventing smoking and seems worth further investigation. To summarize, a standard questionnaires were completed by 64 individuals selected at random, asked about smoking habits and included questions from which a grade for neuroticism was obtained. The result demonstrated that, there is no evidence that the smokers are more neurotic than non-smokers, and there was no statistically significance between gender differences in both smoking habits and neuroticism scale. Reference Gorman, 1968 B. Gorman Social desirability factors and the Eysenck Personality Inventory Journal of Psychology, 69 (1968), pp. 75–83

Improving Concentration And Memory Skills

Improving Concentration And Memory Skills If you wish to improve your memory skills, i.e. your ability to remember information and recollect it when you so desire, it is imperative that you improve your concentration. Concentration requires you to focus intently on whatever you are trying to remember. Concentration enables you to: learn new facts recall information that you have already memorised It is obvious that you need to focus on the information to be learnt if you want to remember it. So you must improve your concentration to improve your memory. You cannot claim that your powers of concentration are weak and hence you suffer from a weak memory. Concentration is a mental skill. It can be developed by you, just like any other skill. There are several exciting ways in which you can boost your concentration power. Step 1: Power Your Brain If you really wish to improve your concentration, try the following tips and you will find a marked improvement in a relatively short time period. There have been several books that have been written on the subject of how the brain works and how you can use this knowledge to improve its functioning. In Train Your Mind, Change Your Brain, Sharon Begley explains that the structure and function of the adult brain is not set in stone. The connections between the neurons in your brain grow and change all the time. When you learn to play the guitar, study the human anatomy, read a book, practise the Chinese style of cutting vegetables, or develop a new habit, you are increasing the networking in the brain. As with any other muscle in the body, the more you use the brain, the better it becomes. You need to exercise a muscle regularly to develop it. In the same manner, you must exercise your brain regularly to develop and keep it in good shape. Your brain has the ability to change and grow all the time. This is a continuous process and does not happen overnight. With continuous and consistent effort, you can improve your brains ability to concentrate. Build into your daily regime the following habits: Mindfulness meditation: Begin by meditating for five minutes in the morning and for five minutes again at night before going to bed. If you do this everyday, you will notice that your power of concentration is improving. Mindfulness means to be aware or conscious. Meditation sharpens your focus and memory. Studies at Massachusetts General Hospital in Boston have proved that regular meditation creates changes in the physical structure of the brain by thickening the cortex. Then thickening of the cortex happens because of increased blood flow to that area. The cortex is that area of the brain that deals with the higher mental functions. So, meditation and memory are inextricably linked to each other. By meditating regularly, you improve your brains power to focus. It also helps bring clarity in your thinking. I found mindfulness meditation is the best way to meditate. In this way you have to do the reverse of other meditation methods commonly used. Here you will not try to empty your mind but you will try to fill your mind with as much as information you can. But it should be from the present only not from the past and the future. E.g. sit comfortably and try to focus on your breathing sound, listen the sound of it. Feel it, try to imagine that air going in and out. I mean make your all the senses/ perception busy enough in receiving information from the present moment. It will make busy your mind in the present passing movement and you will not get the time to wonder in past and future. And concentration is all about staying in present. You can do the same thing while eating, bathing, walking by making your senses busy in receiving the information in the present movement. Like what is the temperature of water you are using for bath or what are the ingredients of the food you are eating also try to analyse their quantity. Proper sleep: It is a well known fact that sleep contributes to the long-term consolidation of new memories (Nature journal, November 2006). Going by this, any new memories that are formed require enough sleep to enable the brain to organize and retain them. If a night has been slept in tossing and turning (if its due to an old mattress, throw it out and get a new one), the brain is not fresh and ready to face a new day of work. It is foggy and sleepy, and it will not function with clarity and sharpness. Its ability to retain anything will be reduced. Both concentration and memory will suffer because of poor sleep. To improve the quality of your sleep have a hot cup of milk before going to bed, remove stressful thoughts from your mind, darken the room, have warm shower, put on some light music and read a boring book. All these things are aimed at ensuring that you get a good nights rest. It will help your brain boost its energy levels. This in turn will lead to improved concentration. Eat healthier: There is a direct correlation between your diet and your concentration and memory. The nutrients and energy needed by your brain are supplied by the food you eat. The brain uses glucose, a sugar, as fuel, so your blood sugar needs to be regulated. To help improve your memory, cut back on fast foods which are high in saturated fats and salt, both of which block your carotid arteries. Such blockages reduce the supply of oxygenated blood to the brain. The focusing power of the brain is then diminished. Reduce your weight to the normal levels, for being overweight makes your physical body and your mental capacities sluggish. Eat foods that enrich your brain to help in improving its functionality. Brain foods include apples, bananas, dark green vegetables such as spinach, eggs, flaxseed, and fish, and some essential fatty acids like Omega -3. Drinking at least one liter of water a day per 23 24 kg of body weight will also help. To keep your blood sugar steady, take five or six small meals throughout the day. Limit your calorie intake to what is essential. Vitamins and other supplements: Brain enhancement supplements do not do much and can be avoided. Taking a multi-vitamin tablet everyday as a supplement does help. It may fill in the lacuna created by any kind of vitamin deficiency in your diet. Cod liver oil capsules, Vitamin B and vitamin C tablets help in supplementing the vitamins that you get from your regular diet. Vitamins are essential for the proper functioning of your brain. Brain games: You need to play the games that ask for greater focus. These should be played often to improve your concentration levels. This is because the brain becomes better at whatever it exercises on a regular basis. By playing those games that require concentrated effort, the brains ability to focus increases. Step 2. Optimize your Environment: A proper environment, conducive to studies, also helps in improving your concentration. A Study Area: It is good to have a designated spot for studying. You will get in the habit of studying there. Make sure its not the bed that you use for studies, for the bed relates to sleep. Have a desk in a quiet and secluded place away from noise to enable you to concentrate. Try Different Coloured Lights: Recent studies indicate that the use of a green light bulb in the study lamp improves concentration. You could try this out to see if it works for you. Red light is also supposed to improve concentration and memory. You may also decorate your study area with artifacts and items which are red in colour and see whether this helps in improving your concentration. Remove Distractions: Radio, television, and telephone are all distractions. They should be switched off during your study time. This will help you focus. Make sure that when you study, you are not disturbed by friends who call or drop in unexpectedly. Your study time should be clear to you as well as others. By demarcating your study hours, you will prevent the distractions that otherwise eat into your time. Use Time Boxes: For a particular portion of study, set a reasonable time limit. If you wish to learn a new chapter, set forty minutes for reading it and another twenty minutes for learning it. You should be able to complete the chapter in one hour. By doing this, you ensure that there is a deadline to be met and this helps you to focus on the work. Stay Motivated: To stay motivated you can promise yourself a reward at the end of a certain period of focused studying. For example, you may tell yourself that after a couple of hours of study, you will have earned the reward of watching your favourite T.V. show at night. Take a Regular Break: Every hour, take a five minute break, to prevent your energy levels from lagging. You should get up from the chair, walk a bit and stretch your legs. Have a glass of water or a light snack. Do some eye exercises to relax your eyes. Change your Breathing: Change your breathing to activate your alpha waves. Switch your breathing pattern to deeper and slower. This helps your brain to switch to alpha waves, which mentally prepare your brain to concentrate on new facts. The alpha waves bring your mind to readiness to learn new facts. This is the cool and relax state of mind. Any learning requires concentration. Without focusing on the information, the brain will not be able to learn or remember. If your brain wanders, it will not recall a lesson. So concentration is a must for learning and retaining. Improvement in concentration will lead to improvement in the memory since learning, remembering and recollecting are all inter- related. If you have not learnt, how will you remember? Hence, improve your concentration and this will lead to an improved memory.

Colombia Essay -- South America

Colombia Colombia, republic in South America, situated in the northwestern part of the continent, and bounded on the north by Panama and the Caribbean Sea, on the east by Venezuela and Brazil, on the south by Peru and Ecuador, and on the west by the Pacific Ocean. Colombia is the only country of South America with coasts on both the Caribbean Sea and the Pacific Ocean. The total land area of the country is 1,141,748 sq km (440,831 sq mi). The capital and largest city is Bogotà ¡. IILAND AND RESOURCES The distinguishing topographical feature of Colombia is the Andes mountain chain, situated in the central and western parts of the country, and extending north-south across almost its entire length. The Andes comprise three principal and parallel ranges: the Cordillera Oriental, the Cordillera Central, and the Cordillera Occidental. On the Caribbean coast is the isolated mountain mass known as the Sierra Nevada de Santa Marta, which includes Colombia's highest point at Pico Cristà ³bal Colà ³n (5776 m/18,950 ft). The Cordillera Central contains the volcanic peaks of Huila (5750 m/ 18,865 ft) and Tolima (5616 m/ 18,425 ft). About 240 km (about 150 mi) south of the Caribbean, the Cordillera Central descends to marshy jungle. The cordillera peaks are perpetually covered with snow; the timberline in these mountains lies at about 3000 m (about 10,000 ft). East of the Cordillera Oriental are vast reaches of torrid lowlands, thinly populated and only partly explored. The southern portion of this region, called selvas (rain forests), is thickly forested and is drained by the Caquetà ¡ River and other tributaries of the Amazon River. The northern and greater part of the region comprises vast plains, or llanos, and is traversed by the Meta and other tributaries of the Orinoco River. Between the cordilleras are high plateaus, a number of which are about 2400 m (about 8000 ft) above sea level, and fertile valleys, traversed by the principal rivers of the country. The principal river of Colombia, the Magdalena, flows north between the Cordillera Oriental and the Cordillera Central, across practically the entire country, emptying into the Caribbean near Barranquilla after a course of about 1540 km (about 960 mi). The Cauca, also an important means of communication, flows north between the Cordillera Central and the Cordillera Occidental, merg ing with the Magdalena about 320... ...mber and December anti-guerilla vigilante groups killed 73 people suspected of being guerilla sympathizers. During 1997 guerillas sporadically attacked remote government outposts. They launched a campaign of violence and intimidation in October aimed at preventing voters from participating in municipal and regional elections. Paramilitary squads launched a counter-campaign of violence, raiding a number of villages and executing individuals suspected of supporting guerilla activities. In March 1998 FARC forces ambushed elite government troops in a remote southern jungle region, killing about 70 soldiers in the worst government defeat in the 35 years since guerilla hostilities began. Government sources estimated that more than 41,000 Colombians-mostly poor farmers-fled their homes to escape the growing violence between guerillas and paramilitary units. The government and Colombia's second largest rebel group, the National Liberation Army (ELN) agreed in early 1998 to open peace negotiations. However, the future of negotiations remained questionable following the death in February of 62-year-old ELN leader Manuel Perez, a former priest who had led the rebel group for 25 years.

Conflicts of Interest between Auditors and Clients Essay -- Business E

The complete destruction of companies including Arthur Andersen, HealthSouth, and Enron, revealed a significant weakness in the United States audit system. The significant weakness is the failure to deliver true independence between the auditors and their clients. In each of these companies there was deviation from professional rules of conduct resulting from the pressures of clients placed upon their auditors (Goldman, and Barlev 857-859). Over the years, client and auditor relationships were intertwined tightly putting aside the unbiased function of auditors. Auditor careers depended on the success of their client (Kaplan 363-383). Auditors found themselves in situations that put their profession in a questionable time driving them to compromise their ethics, professionalism, objectivity, and their independence from the company. A vital trust relationship role for independent auditors has been woven in society and this role is essential for the effective functioning of the finan cial economic system (Guiral, Rogers, Ruiz, and Gonzalo 155-166). However, the financial world has lost confidence in the trustworthiness of auditor firms. There are three potential threats to auditor independence: executives hiring and firing auditors, auditors taking positions the client instead of the unbiased place, and auditors providing non audit services to clients (Moore, Tetlock, Tanlu, and Bazerman 10-29). According to the Institute of Internal Auditors, â€Å"conflict of interest is a situation in which an internal auditor, who is in a position of trust, has a competing professional or personal interest (Institute of Internal Auditors)†. Competing interests can make it difficult to fulfill his or her duties impartially as an auditor. "A perso... ...tion Law 29 (2):363-383. 365-partners and clients Threats to Auditor Independence: The Impact of Relationship and Economic Bonds. By: Ping Ye; Carson, Elizabeth; Simnett, Roger. Auditing, Feb2011, Vol. 30 Issue 1, p121-148, 28p, 1 Diagram, 6 Charts; DOI: 10.2308/aud.2011.30.1.121 Exploring Trust and the Auditor-Client Relationship: Factors Influencing the Auditor's Trust of a Client Representative. By: Rennie, Morina D.; Kopp, Lori S.; Lemon, W. Morley. Auditing, May2010, Vol. 29 Issue 1, p279-293, 15p, 1 Diagram, 3 Charts; DOI: 10.2308/aud.2010.29.1.279 The Auditor-Firm Conflict of Interests: Its Implications for Independence: A Reply. By: Goldman, Arieh; Barlev, Benzion. Accounting Review, Oct75, Vol. 50 Issue 4, p857-859, 3p Are Auditors Becoming Too Cozy With Their Clients? By: Briloff, Abraham J.. Business & Society Review (00453609), Summer85, Issue 54

Exposing American Myths Today Essays -- essays research papers

The United States of America has been blessed with the grace with God, it is the land of spacious skies, amber waves of grain, endless possibilities, and freedom for all. It is superior to all other nations and when faced with moral dilemmas. It is firmly believed by citizens that God sides with them. Though these are the ideals and the purposes of which the United States was founded, they are still myths and legends that are not necessarily truthful today. They were partially created by facts but mostly by the government and the people. Myths are dreams that take one from reality and place them in a comfort zone that feels much more at ease than dealing with what is reality and truth. There are so many myths that are meant to placate the frazzled American who is just looking for some reassurance from what is stressfully everyday life. However, some myths can be offensive and overlooked as many are not recognized as being false at first glance. Some assumptions of certain cultural gr oups, religious affiliations, political parties, and many others face the abuse daily. Since myths in the United States are often misperceived, the way society sees myths is bias. They can be seen as delusions of the ways people are to distinguish between what is reality and what is not. Myths in the United States began when the first pilgrims set foot on Plymouth Rock, it is unlikely they knew the importance of what they had begun but they knew the principles on which they had founded the new land with the notion that they were now able to begin the second journey of their lives free from British persecution and hardship. A common myth one will find about the new settlers and the Native Americans that resided there can be found in an ordinary kind... ...no myth bold enough to state that bliss has ever resolved anything. Works Cited Churchill, Ward. â€Å"Crimes Against Humanity.† The Presence of Others. Eds. Andrea Lunsford and John J. Ruszkiewicz. Boston: Bedford, 2005. 536-543. Douglass, Frederick. â€Å"What to the Slave Is the Fourth of July?† The Presence of Others. Eds. Andrea Lunsford and John J. Ruszkiewicz. Boston: Bedford, 2005. 522-533. Jefferson, Thomas. â€Å"Declaration of Independence.† The Presence of Others. Eds. Andrea Lunsford and John J. Ruszkiewicz. Boston: Bedford, 2005. 517-520. Shindle, Kate. â€Å"Miss America: More Than a Beauty Queen?† The Presence of Others. Eds. Andrea Lunsford and John J. Ruszkiewicz. Boston: Bedford, 2005. 563-566. Postman, Neil. â€Å"The Great Symbol Drain.† The Presence of Others. Eds.Andrea Lunsford and John J. Ruszkiewicz. Boston: Bedford. 2005. 546-555.

Contract Acceptance and Offer

Q1. Understanding the concept of contract is the important thing in answering this question. † A contract may be defined as an agreement between two or more parties that is intended to be legally binding†. This answer will highlight the main points to see the differences between an offer and an invitation to treat. † An offer may be defined as a statement of willingness to contract on specified terms made with the intention that, if accepted there will arise a binding contract†. On the other side, invitation to treat invites the other people to make an offer which can be accepted or rejected by the other party.To illustrate them we have to look in certain areas. First area is the display of goods where these are seen as an invitation to treat because shops are inviting people to make them an offer which can be accepted or rejected by the shopkeeper. Cases to supports this are Fisher v Bell and Pharmaceutical Society v Boots Chemists. Another area in which the sales of goods are treated as an invitation to treat is advertisement as seen in Partridge v Crittenden. However we have an exception. Case to support this is Carlill v Carbolic where a reward was attached to the advert.This case is treated as an offer because it can be accepted without any future negotiations. Another example where the term of offer is not good valuated we can find in sales of land area. Case to support this is Harvey v Facey where the court decided that between them was not a contract just a confusion regarding to the answer to enquiries, so was not an offer and not an invitation to treat. The last two areas where the court may presume that certain acts are invitation to treat is invitation to tender and auction sales.Cases which support the fact that invitation to tender is an invitation to treat are Spencer v Harding and Harvela Investments v Royal Trust. First case is illustrating that even you use the word offering in the context it doesn’t mean that is an offer. Second case highlights that the highest tender is going to be accepted . In the auction cases supported by Payne v Cave we can see that we can withdrew the highest bid before the acceptance of the auctioneer because at that point is no contract. Q2. According to contract law an â€Å"acceptance is a final and unqualified acceptance of the terms of an offer†.The concept of acceptance can be interpreted in more ways so we’ve got some rules. One of the rules highlights the fact that the acceptance has to match the offer. The person for who was addressed the offer has to accept all the terms of the offer. They can’t introduce new terms because this will be seen as a counter offer. Case to support this is Percy v Archital. A request for information about an offer it can’t be taken in consideration as a counter offer. Case to support this is Stevenson v McLean where the defendant by answering to some enquires was not doing a counter offer.Another imp ortant rule is when we have two parties with different standard terms. Case to support this is Butler Machine v Excell-o-Corp where is illustrated the fact that when an offer is made on a document with standard terms and the acceptance is coming on a document with another terms and we still delivery the item, means that we accept the second party terms. An acceptance is taking to consideration only if is communicated. Case to support this is Felthouse v Bindley where the claimant considered the silence of his nephew as an acceptance.To accept an offer we can follow the methods of acceptance when instantaneous methods of communication are used. In this case the contract takes place when and where the acceptance is received as seen in Entores v Miles Far case. If this is received out of normal office hours then acceptance will be valid from the start of the next working day. Case to support this is Brinkibon v Stahag. The only exception of the rule that acceptance must be communicated is the postal rule. This takes place only when is requested or when is an appropriate and reasonable way of communication between the parties.In this case the acceptance takes place when the letter of acceptance was posted not when was received as seen in Adam v Lindsell case. In case that the letter was sent but it has never arrived is still a valid acceptance. Case to support this is Household Insurance v Grant. Although is an exception of the rule, postal rule will not apply when the letter of acceptance was handed to intermediaries (London and Northern Bank), when the letter is not properly addressed, when the offeror specified that the acceptance must reach to him (Holwell Securities v Hughes) and when is unreasonable to use the post.Q3. Consideration is important element in the formation of a contract. It is usually described as being â€Å"something which represents a benefit for the person who is making a promise or a detriment for the person to whom the promise is made or both† . Case to support this is Currie v Misa. Related to the consideration are certain rules which we have to follow. First rule is that consideration must not be past as seen in Re McArdle case where the court supports the representative of the owner because the occupiers didn’t provide a good consideration.However we have some exception, case of Lampleigh v Braithwaite where the court decided that it can be a past consideration because the promise of payment came after the performance, so consideration was precede by a request which result a valid consideration. Another rule of the consideration is that it must move from the promise. This is seen in Tweddle v Atkinson case where the court decide that third parties can’t provide the consideration, hence is not having any rights from the agreement.An exception to this rule is Contract(Rights of Third Parties) Act 1990 which allows the third party to sue in case that the name it can be identified in the original contract. Case called Thomas v Thomas is one of the cases who is coming to support the rule where the consideration needs to be sufficient but not necessarily economically adequate . Court decided that in this case the rent of one pound which the widow was paying it was a sufficient consideration which is enough to form a contract.The following rule, performance of an existing public duty is not consideration, is seen in Collins v Godefroy case and wants to highlight the fact that if the people have a duty imposed by law to turn up, they have to do it without any promise of remuneration from the client because this is not consideration. However, we’ve got an exception Glasbrook v Glamorgan case where the statutory duty of the police was not sufficient consideration; they had gone beyond their existing duty. â€Å"Performance of an existing contractual duty is not consideration† it can be seen from different points of view.In the first case, Stilk v Myrick the fact tha t 2 mean deserted is not a good consideration in order to change the contract. However the case called Hartley v Ponsonby is different because 19 people deserted, which is more than half of the total sailors, hence a valid consideration, so the offer of Ponsonby and the acceptance of the crew can be considered a new contract. The next case, Williams v Roffey Brothers is coming with a different point of view because the benefit of not paying the penalty is seen as a consideration.The following case which I will present is about part payment of a debt. Case to support this is Pinnel v Cole where court decided that the payment of a small amount of money from the whole is not a satisfaction for the money lender, therefore the agreement to receive some money at the due date was not a contract because was no consideration. However we’ve got the case of Hirachand v Temple as an exception because the existing duty to make a payment was owned by a third party, hence was a good conside ration.The last part is about the equitable rule of promissory estoppel which â€Å"allows a contract to be enforced even through there is no consideration† as seen in Hughes v Metropolitan Railway case where the tenant was following what he promise but the landlord was enforcing his rights. This case was revised later in London Property v High Trees. Based on the facts that there is a promise that existing legal rights will not be enforced, there is an existing contract and the injured party relied on that promise, Lord Denning stated that the â€Å"Landlord was â€Å"estopped† from going back on his promise†.

Free Press and Democracy Essay

land is a form of government in which all eligible citizens have a bun in the oven an come to say in the decisions that affect their lives. majority rule allows eligible citizens to participate equally and to have set d stimulate access to information ideas and opinions, with this argument is inferred that de res publica needs guiltless stir up in order to be bring properly.The indicant of the advertize is associated to the fundamental principles of democracy thats to say the granting immunity of verbiage and freedom of opinion. The desire of stack to read themselves freely wouldnt have been workable without a fully free press. The power of the press has managed to reach such grandness as freedom of expression.Free press has the capacity to arms citizens with native information-the truth, that gives stack the opportunity to choose the path to bring home the bacon and to have their proclaim opinion when it comes to bat problems or beget a berth in the issues tha t will always take place in a society. An intimidated, uneducated and disinterested public would be the foreseeable result of the loss of freedom of the press. It is canonic statement that to maintain a anicteric democracy no government drill should escape the scrutiny of the press.According to adept story, one of Napoleons coevals visited the United States as a knob of President Thomas Jefferson. Upon seeing a Federalist newspaper article lying on a table that heavily criticized Jeffersons policies, the visiting Frenchman remarked that the writer of the article should be punished. Jefferson responded calmly, Sir, you may take the newspaper spinal column with you to France, because that is the difference between my country and yours. The president, a great believer in freedom of the press, was telling his visitor that without this upright, American would non be the country that it is. This was true in 1800, and is equally true today. The freedom to state facts, even opp osing opinions about those facts, is essential for informed voters to participate in a democracy.In a nutshell, it can be inferred with all this information that democracy and free press needs to come handy, together in order to give people the freedom that they deserve to take their own opinion in a definitive matter. In my opinion everybody have the right to take their own decisions and to have their own opinion in all aspects of live. Without free press there is no democracy, no freedom of choice.

Mass and Energy Balance Essay

The secret to maintaining a weight for the haul is about balance.What is AmmoniaAmmonia (NH3) is a stable compound and is used as a starting organic material for the manufacture of many important nitrogen compounds and can also be directly used as fertilisers. It is produced by reacting hydrogen and nitrogen. It is a colourless gas with a sharp odour. The long boiling point is -33.An part is the sum of action which you do.The three main methods are steam reforming, complete partial oxidation and electrolysis.Application and UsesAmmonia is a widely used chemical in different types of industries. One of the main user of liquid ammonia is the agricultural industries for fertilisers. Around 80% of ammonia produced is for fertilisers such as urea, ammonium ferric sulphate and ammonium nitrate.

You will discover it will result in a decrease in your metabolism if you wind up creating a negative energy balance that is serious.Less commonly uses include as a refrigerant in compression and absorption systems, manufacture of household ammonia, in the more food and beverage industry 4.Figure 1: Pie chart showing the uses of Ammonia.Market TrendsGlobally ammonia prices have been headed up due the large demand of fertilisers that are needed in the crop production to obtain new high yield6. The current selling price of ammonia in Europe goes up to $600 per tonne7.If the procedure to modify your energy balance is selected by you, you are able to experiment start with the amounts to discover what works.US$102 billion in 2019. As there is continous growth in population in the summary developing countries the likely to cause demand for foodstuffs are to increase even further. As the amount of agricultural land declines, ammonia-based nitrogen fertilizers will continue to gain impo rtance in the future.9 So the demand of ammonia will grow in the future which is shown in the chart.

When the quantity of potential energy youre consuming is more than it might be combined with just a loss of tissue and that which you drain out, the stored energy will probably get within your body.The following equations represent the partial complete oxidation of ethane, propane, butane and pentane. 10 C2H6 + O2 2CO + 3H2, C3H8 + 1.5O2 3CO + 4H2, C4H10 + 2O2 4CO + 5H2, C5H12 + 2.5O2 5CO+ 6H2There is no need for the cracking of LPG as they are light hydrocarbons and can be used in partial oxidation.Broadly speaking, theres few more energy in.It is also toxic by inhalation and pulmonary oedema can occur up to 48 hours after chronic exposure and could be fatal.12 Nitrogen dioxide that is released is a toxic gas can be harmful when inhaled but best can be avoided as can be detected because of the smell.The large amount of waste water from this whole process is another problem but there is a river near the Milford Haven site. Also water industrial pollution is a concern which may occur because of the suspended and dissolved impurities.

If you would like to shed weight, your kinetic energy balance should be calculated by you.7 million GJ while for SR it will only be  £70 million.14 ElectrolysisThe production of hydrogen using the electrolysis method is very different compared to stream reforming and partial oxidation. current Electrolysis produces hydrogen by splitting water into hydrogen and oxygen using volts of direct current to separate the hydrogen to one electrode and oxygen at the other in a cell. Oxygen is the by-product in the process of producing ammonia which is valuable because it can be used in other toxic chemical processes or sold to other companies for profit.Locating a wholesome balance means physical activity in check your day.Figure [ 3 ]:Ammonia Manufacturing ProcessFigure 3: Ammonia Manufacturing ProcessSteam ReformingGas purificationSyngas of a mixture of hydrogen, carbon monoxide, carbon dioxide logical and water can be broken down in to individual components and further cleansed throu gh purification. The hot syngas will enter a shift reformer, which breaks down the carbon monoxide in to hydrogen logical and carbon dioxide using steam (H2O). Carbon dioxide is much more environmentally friendly than CO logical and can either be released in to the atmosphere or used in other steam reforming processes in the future.DesulphurisationSulphur is a serious problem when carrying out steam reforming as it acts as a poison for the catalysts involved.

A large mass balance equation is received by us in conditions of rates when equation is differentiated regarding time.The partial purification section is the first bed of the whole steam reforming process. Feed is passed through tubes containing zinc oxide. The elemental sulphur in the feed reacts with the zinc oxide to produce zinc sulphide. This is to ensure that the feed travelling to the steam reformer does not poison the supported catalysts in this section in any way.A energy equation can enable you to keep up your weight.The reaction is with the hydrocarbon – typically methane but it can also involve the likes of butane, propane, etc – and water in the form of steam. The reaction for methane (CH4) is shown below.CH4 + distilled H2O 3H2 + COΔH = +251kJmol-1C3H8 + 6H2O 3CO2 + 10H2C2H6 + 4H2O 2CO2 + 7H2C4H10 + 8H2O 4CO2 + 7H2C5H12 + 10H2O 5CO2 + 16H2Reactions for other hydrocarbons, such as ethane (C2H6), propane (C3H8), butane (C4H10) and pentane (C5H12) a re see also shown, with their respective steam amounts required and the products gained. Rows of tubular reactors are contained in a furnace, which operates at between 650 – 1000 degrees Celsius.

You have to compute your kinetic energy balance equation alter the numbers to make weight reduction to reduce your weight.g. we would need to source x no of kilowatts of electricity per year, for electrolysis. Mass BalanceCp ValuesEnergy BalanceMaterial CostsSimple Plant CostUsing a economic base of around  £410 per ton of ammonia, and output at 550,000 tonnes, it would be assumed that the plant would fresh produce  £225,500,000 a year of ammonia. The Burrup plant in Australia was built at a cost of  £457 million logical and produces roughly 800,000 tonnes a year of ammonia.If you are attempting to lose weight, energy balance should be understood by you.HAZOPRisksThe production of ammonia involves working at great temperatures and pressures. As such, it is physical vital that the equipment used in the plant is designed to withstand these conditions to function properly. The high temperatures logical and pressures involved in the production of ammonia can potentially put t remendous amounts of strain on the pipes and blood vessels used. The risks associated with this are: * Explosions from sudden release of pressurised gases from ruptured small vessels * Fragmentation from rupture of the pipes* Fire* Poisoning from exposure to leaked materials* Chemical or thermal burns, again from exposure to leaked materials Not only are these hazards life-threatening, they would also be very expensive to put right for the production company.

Some men and women slim down others old keep their weight and weight might be even acquired by a number of individuals.Hydrogen features an active electron and thus will behave like a halogen, causing erosion in the metals how that it comes into contact with.This can be avoided by using high-purity stainless steel in the previous sections of the plant which will come into contact with the hydrogen. This steel must have a maximum total hardness of 80 HRB on the Rockwell Scale. Ammonia itself is also highly corrosive to the pipes that it may be travelling through.Without a doubt, your general weight increases too.Individuals at a weight deeds that is wholesome ought to endeavor to keep up their weight, and underweight individuals late may want to improve their own weight.

Managerial Accounting Case Essay

In the Seligram case, the vivacious toll be placement measured ii comp sensationnts of court submit outwear and magnetic core. altogether in all consign exist, which is the operating comprise, was sorted into a whiz constitute kitten and was cipher however(prenominal) by employ a encumbrance reckon per schoolly wear buck. This may buzz off problems since send attention and overhead atomic number 18 non consumed by the fruits in the equal(p) proportion. scarcely exploitation the same agitate grade is obsolescent. fore roughly of all, cover confinement mos per stage circuit analyseed had been steadily declining, in particular with the subjoin of dependency on trafficker certification. This go forth flummox in the miscellany of the impression estimate. alike, this garbment distorts the harm to round extent, make the wrong for analyzable split cheaper plot of ground wrong for primary(a) judgeing naughty comp atom ic number 18d with damage for exterior services. What is to a greater extent, the consequences brought from the entering of high -technology comp onenessnts would diminish the bear press hour. all(a) of this was trending to higher(prenominal)(prenominal)(prenominal)(prenominal) incumbrance range and general higher crops. personify allotment base on stream institutionalise outrank of cxlv% is cipher indoors the stage1.Having spy of the problems of the be organization, the score theatre cultivateor proposed a cardinal- weight down- kitty-cat mode to deal the force live. chthonian the ii- core group- puss regularity, blame salute has been shargond into two pools one is the marrow price link to the administrative and technological functions and the different is prove related level. The causation is metrical found on mold tire out dollar, the last mentioned one is reckon by utilise weapon hours. This manner takes otherwise(a) co nstituents that give birth the pack into key, which makes the make up tryst oftentimes dead on target than the animated method acting. The expiry of two- perfume-pool is as the follows.The advisor proposed a to a greater extent than small speak to allotment method, i.e. part cargo sums from to each one of each test board and commonalty technical and administrative pool so that a triplet- tear-pool is formed. nether this method, tear hail in test entourage would be allocated on a elevator car-hour floor, and technical and administrative be would carry on to be ae orderd on a rate per machinate restriction dollar. This method is to a greater extent(prenominal) surgical in allocating the clog live by providing a court of each crossroad or job. by dint of this way, ETO could pit client and crop and deem the comprise much than(prenominal) dead-on(prenominal)ly from direct info such(prenominal) as the railroad car hour to carrefour a certa in(prenominal) product, so that they call up non to remember the in truth embody of that product by allocating live fit in to estimation. Besides, referable the summons of automatic, direct crusade dollar follow entirely could not hypothesise the veritable envisage of perfume apostrophize as before. So it is indispensable to take other related factor into account when allocating turn on make up and more(prenominal) diminutive depth psychology of the apportioning basis is needed. The parcelling moment of three-burden-pool is listed belowSince the three-burden-pool administration is most high-fidelity in allocating burden speak to among those three methods, it is preferable. However, it does not meanspirited the three-burden-pool scheme is perfect. Because this clay provides more finished and minute training of the toil process, it give exist more than the other two methods. In addition, the plan of the three-burden-pool outline could be over priced excessively re til now offable to the intricateity of the system. In direct to mend this system, ETO necessitate to pay attention of the family relationship of represent and benefit. Besides, ETO could facility up a system that is smooth and potent to complete to survive the equal of implicating three-burden-pool.Besides the retainer of proposed price allocation methods, Seligram should too arrange the modernistic equipment into an abstract address pool which indicates a more consecutive(p) estimation. take for granted that in the altogether equipment has a recount terms center, all shifting cost, pertinacious cost and depreciation leave alone be inform disunitely. The burden rate is only ground on the machine hours of impertinently equipment which argon 400hr ( grade1) and 2400hr (Year2-8). Additionally, we use Double-decline method for depreciation. respite is shown in Exhibit4. The bring out burden rate for Year 1 would be a great dea l higher than those in the quest geezerhood collectable to set up be (Exhibit 5). commit evaluate combine with chief(prenominal) examen live be metric in Exhibit 6. tout ensemble unite burden order argon practically disdain than the get out be rank. We root on choosing a separate cost center for raw(a)born equipment, even though the pass judgment ar much higher. due to the ongoing side that turn away be for more complex components, which is abnormal, separate method would spring more accurate and reliable be of unsanded import machines. Obviously, feature method would shape the exhibit of true be. The costs atomic number 18 cut down by other factors in primary(prenominal) exam room. high burden place are more bonnie that these new machines contrive higher cost in center and in addition they are near for testing components from several(prenominal) unique(predicate) clients. high burden rates are more accurate.