Deconstructing an accounting paradigm shift - MyAssignmenthelp.com

Question: Talk about the Deconstructing a bookkeeping change in perspective. Answer: Section A: Debilitation has an essential regulation that an advantage probably won't be carried on the accounting report explanation past the recoverable worth, which is the more noteworthy of the reasonable estimation of the benefit less expense to sell and worth being used. The correlation between the conveying esteem and the recoverable estimation of the benefit is made and the advantage is impeded at the time the previous is more than the last mentioned (Bond, Govendir and Wells 2016). Any distribution of impedance is made to the benefit by then of time with the hindrance misfortune acknowledged in benefit or misfortune. All advantages subject to the survey of debilitation are tried for impedance, in which there means that the benefit may be weakened. Be that as it may, there are various resources like endless elusive resources and altruism, which are tried for yearly hindrance without any weakness pointer (Laing and Perrin 2014). The calculation of recoverable sum is made at the individual resource level. In any case, an advantage prompts incomes autonomously of different resources and larger part of the benefits are tried for disability in classes of advantages clarified as money creating units (Linnenluecke et al. 2015). As indicated by Paragraph 104 of AASB 136, the debilitation misfortune for money creating unit (CGU) is acknowledged, if the recoverable worth identified with the CGU is lower contrasted with the conveying measure of that CGU. The designation of debilitation misfortune is made for decreasing the conveying estimation of the unit resources and they are followed successively in two stages. Right off the bat, the conveying measure of any altruism allotted to the money creating unit would be limited and also, the other resource units professional rata dependent on the conveying measure of every benefit in the unit would be diminished. Such minimisations in conveying sums should be treated as impedance misfortunes on singular resources and they are to be acknowledged with adherence to Paragraph 60 of AASB 136 (AASB 2014). Besides, Paragraph 105 of AASB 136 states that for dispensing impedance misfortune, an association need not limit an advantages conveying sum underneath the more noteworthy of three potential other options. These choices incorporate reasonable worth less removal costs, esteem being used and zero. The disability misfortune sum, which would have been allotted contrastingly to the advantage, should be distributed ace rata to the next unit resources. Section 106 of AASB 136 refers to that it is unimaginable all an opportunity to foresee the recoverable sum related with every individual resource of a money producing unit. Consequently, this standard needs an irregular distribution of impedance misfortune between the units resources aside from altruism. This is on the grounds that every benefit of a money producing unit is associated with cooperating (Kabir, Rahman and Su 2017). Besides, Paragraph 107 of AASB 136 means that on the off chance that, the recoverable sum related with an individual resource isn't determined, it may prompt two distinct circumstances. Right off the bat, a debilitation misfortune is acknowledged for the benefit, in the event that; the conveying sum is higher as opposed to the reasonable worth short removal cost and the results of the strategies of designation spread out in Paragraphs 104 and 105 of AASB 136 (AASB 2015). Also, the acknowledgment of disability misfortune is made for the benefit, on the off chance that; the related money creating unit isn't impeded. This is material when the reasonable estimation of the benefit less the removal cost is lower as opposed to the conveying measure of that advantage. For example, a machine has experienced physical harm; in any case, it is still in working condition, despite the fact that the presentation isn't compelling, as it was previously. The reasonable worth short removal cost of the machine is lower contrasted with its conveying sum. What's more, it doesn't bring autonomous incomes. The littlest recognizable class of advantages incorporating the machine alongside getting money inflows free of the money inflows from different resources is the line of creation to which the machine has a place. The recoverable sum identified with the line of creation portrays that such line isn't disabled completely. For this situation, two distinct presumptions could be made. The principal supposition that will be that the gauges or financial plans that the administration endorsed imply absence of duty level of the administration in supplanting the machine. The machines recoverable sum couldn't be envisioned, as the worth being used of the machine may change from the reasonable worth less removal expenses and it could be found out for the CGU to which the machine has a place (Banker, Basu and Byzalov 2016). Subsequently, there is no acknowledgment of debilitation misfortune for the machine. Along these lines, it is important for the association to reexamine the time of deterioration or the technique for devaluation identified with the machine. It is prescribed to the association to receive shorter time of devaluation or quicker technique for deterioration for meaning the rest of the life of the machine or the manner by which the monetary advantages are assessed to be expended. The subsequent supposition that will be that the figures or spending plans that the administration endorsed represent its responsibility in supplanting the machine by selling it in the up and coming years. The money inflows from the nonstop use of the machine until its removal are anticipated to be nearly nothing. For this situation, the worth being used of the machine couldn't be foreseen as near the reasonable worth short expense of removal. Consequently, it is beyond the realm of imagination to expect to determine the recoverable sum related with the machine (Zhuang 2016). From this time forward, there is nonattendance of any thought to the money creating unit, in which the machine has a place, which is the line of creation. As the reasonable worth less expense of removal of the machine is lower rather than its conveying sum, a disability misfortune is acknowledged for the machine. In view of the above conversation, it could be construed that when a hindrance misfortune happens in a CGU barring generosity, the misfortune is distributed all through all the benefits in the CGU dependent on expert rata, which is comparative with the general conveying measure of the CGU. At long last, the bookkeeping of misfortunes is done similarly like that for the individual resources. Part B: References: AASB, C.A.S., 2014. Business Combinations.Disclosure,66, p.77. AASB, C.A.S., 2015. Interests in Associates and Joint Ventures. Investor, R.D., Basu, S. what's more, Byzalov, D., 2016. Ramifications of Impairment Decisions and Assets' Cash-Flow Horizons for Conservatism Research.The Accounting Review,92(2), pp.41-67. Bond, D., Govendir, B. what's more, Wells, P., 2016. An assessment of benefit impedances by Australian firms and whether they were affected by AASB 136.Accounting Finance,56(1), pp.259-288. Kabir, H., Rahman, A.R. what's more, Su, L., 2017. The Association between Goodwill Impairment Loss and Goodwill Impairment Test-Related Disclosures in Australia. Laing, G.K. what's more, Perrin, R.W., 2014. Deconstructing a bookkeeping change in outlook: AASB 116 non-current resource estimation models.International Journal of Critical Accounting,6(5-6), pp.509-519. Linnenluecke, M.K., Birt, J., Lyon, J. also, Sidhu, B.K., 2015. Planetary limits: suggestions for resource impairment.Accounting Finance,55(4), pp.911-929. Zhuang, Z., 2016. Conversation of An assessment of advantage disabilities by Australian firms and whether they were affected by AASB 136.Accounting Finance,56(1), pp.289-294.

Personal Development Plan Portfolio Report Essay

Self-improvement Plan Portfolio Report - Essay Example The evaluation incorporates perusing, composing, and oral correspondence, close by with cooperation, critical thinking, individual viability, numeracy, and data innovation. The area wherein I scored the most reduced imprints was oral correspondence. The area where I scored the most noteworthy was close to home adequacy. The second analytic which is utilized was ‘Rough and Ready Reckoner’. This symptomatic was especially fascinating as it estimated inclination for one’s learning style. The analytic inferred that I am a dissident who needs open thankfulness and who is continually searching for new and new encounters. This specific demonstrative additionally uncovered various deficiencies of my character which were scarily precise. It demonstrated that I am a daring person be that as it may, these dangers are frequently unjustifiable. Different shortcomings like indiscretion and absence of fixation were uncovered from the indicative. The third indicative that helped me comprehend my adapting needs was VAK self appraisal. The analytic inferred that I favor a sound-related learning style. As indicated by the analytic, I am progressively disposed to gain from tuning in to others and utilizing my sound-related faculties. I lean toward gaining from focusing on what is being said instead of other learning through physical experience and visual learning. As per the indicative, the principal objective I have set for myself is to improve my oral relational abilities. I have consistently experienced issues in communicating my perspective, and thusly the principal objective I have set is to take a shot at my verbal relational abilities. This objective is likewise in accordance with the data I got from demonstrative test. Compelling correspondence will help increment my odds of getting alluring work openings in future since it is the most essential ability all businesses are searching for in forthcoming representatives (Bridgstock, 2009). This is the reaso n defining the objective of improving oral correspondence is advocated. The second improvement objective that I have set is to arrange and convince other gathering individuals in the group. The diagnostics disclosed to me that I am a lobbyist that is searching for appreciation. This occasionally drives me to yield to the assessments of others in any event, when I don't completely concur with them. This is something which, I accept, is preventing advancement and, along these lines, I have chosen to set this improvement objective to improve my group working and gathering working aptitudes. The third advancement goat that I have set is to improve my examination abilities while finishing my scholarly assignments and reports. This objective will assist me with improving my scholastic execution to an extraordinary degree, and is relied upon to lead me to long haul scholarly achievement (Kramer, 2002). The indicative educated me that I experience issues in focusing on a certain something. This is the reason I have set this specific scholastic advancement objective. Progress Review The utilization of the three indicative techniques referenced above helped me a great deal in understanding my qualities and shortcoming both at individual and scholastic level. These analytic tests uncovered significant data for me that helped me build up my improvement objectives. The tests uncovered that I need great oral relational abilities, which is the reason I am not ready to communicate. The truth was severe be that as it may, it helped me recognize regions of progress. With respect to group working aptitudes, I thought I generally had an edge since I truly like working in groups. Analytic strategies helped me comprehend that I like energy about individuals and this was the motivation behind why I was a

Understanding Cash Flow Statements

Understanding Cash Flow Statements When it comes to understanding business finances, the ability to read different financial statements becomes crucial. A cash flow statement is an important and essential part of keeping a record of the business’ financial liquidity. Business’ liquidity matters because it often directly signals the company’s ability to pay off debts and to generate money â€" problems in either can have devastating consequences in terms of business’ long-term survival. © Shutterstock.com | ScandinavianStockIn this guide, you’ll learn to understand the 1) definition of a cash flow statement, with its benefits and disadvantages. The guide will also look at the 2) structure of a financial statement and the 3) different preparation methods you can use to calculate a company’s cash flow.WHAT IS A CASH FLOW STATEMENT?Cash flow statement is one of the core three financial reporting tools companies use. It is designed to complement the balance sheet and the income statement. In most accounting systems around the world, a cash flow statement is part of the mandatory reporting.A cash flow statement is an official record of cash and cash equivalents entering and leaving a business entity. It focuses on showcasing the sources of money in the business as well as how it is spent over a specific period.It usually looks at the general accounting period, such as a financial year, but cash flow statements can be created over any specific period.It is important to note that a cash flow statement doesn’t necessarily include  non-cash items. The statement is similar to the income statement, as a statement to record a business’ financial performance, yet the exclusion of these non-cash items makes it different from the income statement.The cash flow statement is therefore in essence a way to see how much actual cash the company is generating and spending.Who uses and needs a cash flow statement?As mentioned above, a cash flow statement is part of the mandatory accounting reporting in most countries for a business entity. Whether the entity is a corporation, a public company or a sole proprietorship, a cash flow statement will be part of the accounting standards.There are some differences as to who gets to view a company’s financial statements, such as a cash flow statement. Publicly traded companies are required to make statements, such as the cash flow statement, available for the public. But other smaller companies often don’t need to provide a public report, yet must have one in their own records.People and groups that can benefit from viewing a cash flow statement include:The entity’s ownersThe entity’s accounting personnelPotential lenders or creditorsPotential investorsPotential employees or other contractorsShareholders of the businessAll of the above have their own reasons for benefitting from the cash flow statement. The above list simply shows a cash flow statement is widely used and an important part of a company’s financial reporting.While a cash flow statement often looks at a single year, many companies also produce quarterly cash flow statements. These could be very helpful, especially for entrepreneurs who have just started out or entities trying to get out of financial trouble.The benefits and disadvantages of a cash flow statementBefore we look at the structure of a cash flow statement in more detail, it is important to understand why a cash flow statement is essential for a business. Fur thermore, you should understand the limitations of a cash flow statement to ensure you don’t use the statement the wrong way.The biggest advantage of a cash flow statement is its ability to show the company’s short-term viability in terms of its cash position. This allows the company to see how much it has cash available to commit to repayments or investments, for instance.The cash flow statement is good at highlighting this cash liquidity in the company. This is something you cannot see from the profit and loss statement, for example. On the other hand, with a cash flow statement you can see how much money you have available for accounting the issues on your profit and loss statement.The second big advantage of a cash flow statement is its ability to make predictions. As you are able to see the company’s liquidity position, you are able to arrange the company’s finances to better respond to future issues. For example, if you can see your company’s liquidity is currently s trong and there are a few debt repayments in the long-term future, you can try to clear some of them with the current liquidity.Finally, a cash flow statement can benefit companies by attracting more investors to invest in the company. Investors don’t want to make decisions without fully understanding the financial position of the company, and so the more information you can provide for them the better.On the other hand, investors can also benefit greatly from a cash flow statement. It shows plenty of information about the company’s financial health and by comparing it with other financial statements, investors can see whether the finances are correct and up to date.In terms of disadvantages, it is important to understand that a cash flow statement only tells one side of the story. Since it only deals with cash, it cannot be used as a profit and loss statement.Therefore, to truly make the most of your cash flow statement, you need to use it together with other financial statemen ts. Together with statements like the balance sheet, you’ll get a more detailed look into the entity’s finances.THE BASIC STRUCTURE OF A CASH FLOW STATEMENTThe first thing to know about the cash flow statement is its division into three separate sections. A cash flow statement looks at three components of core operations, investing, and financing in order to come to the final conclusion.One of the major distinctions in a cash flow statement, compared to an income statement and a balance sheet, is the lack of reporting on future incoming and outgoing cash. Furthermore, some of the things you won’t know from a loss and profit statement, but which feature at the cash flow statement include:Owner’s draws out of the businessPayment of credit card principalPayment of loan principalA cash flow looks at only the movements in the three sectors during the determined period, not what is going to happen in the future. Therefore, the cash figure announced in the statement is not net inco me of the entity.Let’s now look at the three sections in more detail.OperationsThe operations section of the cash flow statement reflects the company’s cash generation from its products and services. It measures both the inflows and outflows of the core business operations.In a typical cash flow statement, the operations part involves incoming and outgoing amounts, or the changes to cash, accounts receivable, depreciation, inventory and accounts payable.Since cash flow doesn’t involve income from non-cash items, many of the above items need to be re-evaluated when generating a cash flow statement from the balance sheet.The example of depreciation illustrates the issue well. Since depreciation isn’t a cash expense, it is added back to the net profit when calculating operating cash flow.Furthermore, operating cashflow must reflect changes in accounts receivable. If the accounts receivable drops from one accounting period to the other, the change reflects an injection of cash t o the company. The injection will be reflected by calculating the decreased amount and adding it to net profit.On the other hand, if the accounts receivable sees an increase from one accounting period to the other, the increased amount needs to be deducted from net sales. While these are revenue, they are not cash.In terms of the inventory, an increasing inventory means the company has spent money. If the inventory was bought off with cash, the value is deducted from net profit. On the other hand, if the inventory sees a decrease the amount is added to net profit.Finally, any payable credit, taxes and salaries, for instance, will result in an increase in accounts payable and the increase from one period to another will be added to net profit.As a rule of thumb for these sorts of payments, you can consider that everything that has been paid off will be subtracted from net income.InvestingThe second part of a cash flow statements deals with the incoming and outgoing cash relating to i nvesting. This includes the changes in equipment, assets and other investments.In most instances, this section is cash leaving the company, since companies mostly use cash to buy new equipment and tools, for example. Businesses’ even invest in assets such as marketable securities.It is crucial to note that if a business entity divests an asset, the transaction will be accounted as incoming cash.FinancingThe third part of the statement deals with financing. It isn’t possible to start a company without some sort of financing and this section deals with both the money the owner has invested into the company, as well as the money they have borrowed to keep the company going.In short, this section includes incoming and outgoing cash changes in debt, loans and dividends. The items considered in this part of the statement can be both short- and long-term liabilities and equities. Therefore, some of the most common items in the section include:Interests paidDividends paidIssuance or pur chase of common stockIssuance or repayments of debtIf the company is raising capital, then the amount is calculated as cash coming into the business. On the other hand, if dividends are paid, the cash is considered to leave the company.Non-cash activitiesIt is also worth pointing out that while non-cash activities are not part of the cash flow statement, some non-cash activities must be mentioned as a footnote in the statement. These generally include any non-cash investing and financing activities.These might include the following non-cash financing activities:Leasing to purchase an asset for the businessConverting part of a debt to equityExchanging non-cash assets or liabilities for other such assets or liabilitiesIssuing shares in exchange for assetsAn example of a cash flow statementBelow is an example of a cash flow statement. You can see all the different sections and how the figures are calculated. As you can see, the bottom of the statement shows the total cash flow of the c ompany for the accounting period.Cash Flow StatementBusiness ABCFinancial Year ended 31 December 2014Figures in USDCash Flow from OperationsNet EarningsAdditions to CashDepreciationDecrease in Accounts ReceivableIncrease in Accounts ReceivableIncrease in Taxes PayableSubtractions from CashIncrease in InventoryNet Cash from Operations3,000,00025,00020,00015,0003,000(40,000)3,023,000Cash Flow from InvestingEquipment(450,000)Cash Flow from FinancingNotes payable15,000Cash Flow for Financial Year2,588,000The above example statement shows you the company’s total cash flow, as well as where majority of the liquidity came from.Naturally, not all cash flow statements show a positive cash flow. But it is important to remember that a negative cash flow doesn’t necessarily mean the business is failing. Sometimes a negative cash flow is part of a company’s decision to heavily invest in new inventory, for example, which might increase the cash flow the following year. Therefore, as mention ed, you need to use a cash flow statement as part of your financial analysis, but not rely solely on it.Overall, you also want to compare your cash flows from different periods. While a single negative cash flow statement might not signal trouble, if your cash flow is constantly on the negative, your business is clearly having liquidity problems. It usually means the business is having difficulties paying debt and relies too much on credit.You should also consider calculating the operating cash flow ratio based on your cash flow statement. This will help you understand the business entity’s ability to service its loans and interest payments. You can calculate the ratio by comparing the total amount of cash generated to the company’s total outstanding debt.DIFFERENCES IN PREPARATION METHODSThe above section dealt with the structure of the cash flow statements, but there are different ways of preparing the actual statement. The two most common methods include the direct and the in direct method.The difference between the two preparation methods deals only with the operations part of the cash flow statement. While there often aren’t any rules regarding which method companies should use, the direct method is often suggested as the better option.Direct methodAs mentioned, the direct method is often the recommended preparation style. It is also referred to as the income statement method.The direct method separates the operating cash receipts and payments into major classes. It first outlines the money received and moves on to subtract any money spent. This provides the net cash flow.The direct method doesn’t include depreciation into its calculations. This is because, while being an expense that affects net profit, it is not money spent or received by the entity.Indirect methodThe indirect method is often called the reconciliation method. Unlike the direct method, it focuses on looking at the net income and net cash flow from operations.The method starts with net income and then adds back depreciation, while calculating changes in the balance sheet. In the end, the result is the same net cash flow produced by the direct method, the way it receives it just differs slightly.The reason indirect method adds depreciation into the mix is on the way the net cash flow is calculated. Since it starts with net profits, which doesn’t include depreciation as it is considered an expense, it wants to include it later. In our example above we used the indirect method.As mentioned already, regardless of the method the net cash flow from operations should be the same in both methods.It is possible to find readymade charts for both of these methods online. These charts can be a great help in getting to grips with your cash flow statements. For instance, the US Small Business Administration provides a free cash flow worksheet for business owners to use, and other such worksheet can be found elsewhere. You can also use the above example as a basis for you r cash flow statement.You can also find out more about the two different methods from the below YouTube video: CONCLUSIONFor a business entity, the use of a cash flow statement is a crucial part of predicting future liquidity. It is therefore, an essential part of budgeting and any business owner should regularly use an up-to-date statement as part of its financial planning strategy.A cash flow statement will reflect the entity’s financial health and therefore, it isn’t just crucial for business owners but for investors as well. While the statement tells a lot about the company’s cash flow, in terms of where the cash is coming from and where it is going, business owners and investors cannot see everything from the cash flow statement. In order to get a proper, wide-ranging look into the entity’s financial health, a cash flow statement should be used together with statements such as a balance sheet and an income statement.

John Broadus Watson An Experimental Study On The...

John Broadus Watson, the father of Behaviorism, was born in South Carolina on January 9, 1878 to Emma and Pickens Watson. John grew up in a mixed up household, his father was a known drinker while his mother was a devout Christian. Although he took after his father and got himself into some trouble growing up, he managed to gain admission to Furman College at age sixteen. Upon graduation from Furman, one of John’s professors turned mentor Gordon Moore helped him make the next step, and the following year he enrolled in the University of Chicago’s graduate program. While at Chicago he majored in psychology, under the supervision of James Rowland Angell, and minored in both neurology and philosophy. It was there that he became interested in the field of comparative psychology and studying animals. His dissertation Animal Education: An Experimental Study on the Psychical Development of the White Rat, Correlated with the Growth of its Nervous System was accepted in 1903, and described the psychological and neurological development of the white rat, earning him his doctorate. John chose to stay in Chicago as a teacher, and quickly fell for one of his students. His fraternization caused him a lot of trouble, so to avoid more problems with the faculty and the possibility of losing his position altogether, he chose to leave on his own, later becoming a professor of psychology at Johns Hopkins University. Soon after arriving at Hopkins John Watson was made departmentShow MoreRelatedJohn Broadus Watson : The Son Of Emma And Pickens Watson1007 Words   |  5 PagesJohn Broadus Watson was born near Greenville, South Carolina on January 9, 1878. He was the son of Emma and Pickens Watson. In the year 1891, John and the rest of his family was left behind by his father, complicating everything. Given the situations that his family was very poor, everything then became different for them. Since his father left his family, Watson held a long-life resentment towards him. He had hatred told his father for a long time for abandoning him. As a young child, John Broadus

The Process of Criminal Profiling as it Pertains to Serial...

The process of criminal profiling as it pertains to serial killers is extremely interesting and much more common than one would first think. This study deals with the research into the developmental and psychological approaches to serial killers. In the process of studying these offenders, researchers have discovered that crime scene manifestations of behavioral patterns enabled the investigators to discover much about the offender (Jones The Process of Criminal Profiling When Applied To A Serial Killer 1). Most crime scenes can tell long detailed stories, and with the right investigators following every detail within that story, the positive chance of finding a conclusion to that story is not always there. Investigators must always keep†¦show more content†¦Profiling can piece together such a complete picture of the offender with traits of the offender’s including sex, age, occupation, disorders, upbringing, marital status, home, type of car they drive, etc (Forensic Psychology 2). Before the term serial killer was coined in the mid-1970’s, such murders were referred to as stranger murders. The term stranger murders was used to differentiate the victims of serial killings from the victims who were killed by people he or she knew, usually family members. The great killers of history had been ones who had killed their wives, or possibly massacred their family members one by one. For most people, the idea and the emotional components of intrafamilial violence could seem somewhat understandable. At one time or another, most people processed the thought of raising an angry hand at a child or spouse, and could even comprehend how, in a fit of rage, such an emotion could escalate to murder. In contrast, the emotional components of a stranger murder seemed unreasonable and incomprehensible to people (Ressler and Shachtman I Have Lived In The Monster 46). There are three possible manifestations of offender behavior at a crime scene—modus operandi, personation or signature, and staging. Each of these manifestations plays an important role of analyzing a crime scene in terms of human behavior (Douglas and Munn 1). Modus operandi is the offender’s actions while committing the crime, and the victimology.Show MoreRelatedWhy the People Are Interested in Serial Killers Essays1218 Words   |  5 PagesSerial Killers Serial killers have struck fear in the hearts of people, yet the public remains fascinated and intrigued by the crimes perpetrated by these individuals. There are several theories and factors that have been attributed to serial killers in an attempt to explain their behaviors. Furthermore, by indentifying the behaviors that are exhibited by serial killers, law enforcement professionals are able to gather information about these serial killers that will assist in the apprehension ofRead MoreManagement Course: Mba−10 General Management215330 Words   |  862 Pagesfor Business Growth in a Demanding Economy 1 1 Text Jones−George †¢ Contemporary Management, Fourth Edition I. Management 17 17 2. The Evolution of Management Thought Hughes−Ginnett−Curphy †¢ Leadership, Fifth Edition I. Leadership is a Process, Not a Position 51 51 70 1. Leadership is Everyone’s Business 2. Interaction between the Leader, the Followers the Situation Cohen †¢ Effective Behavior in Organizations, Seventh Edition 11. Leadership: Exerting Influence and Power 94 94

Market Free Essays

The product as the first p something that is taken to the market to be noticed, sold, applied, or consumed; which is possible to satisfy a need or desire. Product can be a physical object, service, location, organization, or even an Idea or thought (Mob All et al, 1385: 195). The ultimate goal of organizations Is to produce the products which are better and superior In one or more aspects compared with others to be welcomed by customers and make them to pay well for each product (Cutler, 179:1379). We will write a custom essay sample on Market or any similar topic only for you Order Now Vaginal in an article with the title of McDonald: the globalization thought y using marketing mix states that in marketing mix, McDonald has offered its product by creating a standard procedure that is the same in all parts of the world, according to the tastes and traditions of different countries and their laws. For instance, Big Mac is served without cheese in Israel, or it is served in Indian McDonald’s restaurants with specific types of vegetables and lamb meat. And also the limitations which are imposed by various religions are considered (vaginal, 2001 : 99). 1. Brand The name and logo of a product is an Important component of goods in consumers’ sews, and the brand name adds value to every goods. For example, consumers consider a bottle of cologne with famous brand name, as an expensive and high- quality merchandise. But If this bottle lacks any Indication of the brand, even If the flavor is similar, shall be considered as low quality merchandise. The brand diff erentiates the goods and services that are offered by competitors. A good brand makes the consumer loyal. A research showed that among the present dish washing liquids, the housewives are the most loyal to Gold,Jam, and Risk. These three groups f customers buy their desired dish washing liquid regularly. The interesting point was that all customers have considered the same characteristics for a good dish washing liquid (e. G. Cleaning power, concentration, high foam, etc). But it was believed that only the dish washing liquid that is bought by them (In other words, they are loyal to) has all those qualities. In other words, those who bought Goal dish washing liquid believed that Goal has all the qualities of a good product, and those who bought Jam, thought that Jam Is better than other dish washing liquids Assimilate, 185:1381). According to the arguments presented, the value of brand name can lead to a product’s reputation and induction of high quality product to its customers, make a very strong image in the minds of customers, and become one of the major assets of a company. 1. 2. Packaging There is 8000 years statistics about packing in which packaging has been used as the containers were made of clay and glaze rough mats in Mesopotamia and Egypt. The customers identify a product through its packaging. Package transfers the producer’s assuage to the buyer and communicates and exchanges Information between them. The packaging gives Identity to the product, and protects the protect against Impact, moisture, climatic conditions, odors, fumes, vibration, microorganisms, pressure, collapse and Insects (spearheaded, 1384: 13). Also the packaging protects the goods, makes adolescently, beauty, product safety, easier storage of goods and products (Smiles Pour, 192:1381). If the package is done in a great way, it gains interest to Pricing, is the monetary value of goods and services or the amount of benefit that nonusers particularly pay for the benefits of having or using the product or service. Pricing simply means determining the price for the product or service (Ecological et al. , 1385: 1). Vaginal states that McDonald’s in price marketing mix used different strategies for pricing in different countries. For example, it used strategies such as cost based on the target strategy, the ultimate cost plus a percentage of profit, or prestigious pricing. For example, a Big Mac in the United States is equivalent to 14 minutes work of a worker a day, but in a country like Nigeria it is equivalent to several hours of work (2001: 101 vaginal). Types of pricing methods in dealing with competitors The competitors may price their products in four ways: 1 . Pricing based on cooperation: the price is determined by cooperation and consensus with partners. This situation occurs mostly in competitive oligopolies markets. 2. Adaptive pricing: market leader and main shareholders determine the price, and the others price their products according to them. Opportunistic pricing: n some markets, when a supplier increases the price for its products, a rival that has good resources might not change the price of its product. Sometimes, in the case of the increase in prices by a producer, the rival increases the prices, but tries to offer more services to attract part of customers of the company which first increased prices. This method is called opportunistic pricing. 4. Punitive pricing: some suppliers who are able and good facilities, in order to eliminate smaller competitors, lower prices for their products. Sometimes this method will result in removal of small suppliers from the market (Flask, 1386: 169). According to the arguments presented, the pricing strategy of a product, when the product is part of a group of products, has different characteristics. In this case, the organization considers overall prices of one group in order to maximize profits. The firms, after codifying pricing strategy, are faced with conditions in which they are compelled to reduce or increase prices, and marketers need to respond to the change in pricing strategies and develop other strategies. How to cite Market, Papers

The Caged Wonder free essay sample

At first glance, yes, I am quite ordinary. Never have I written a New York Times best selling novel, nor have I visited the wet tropical rainforests of the Amazons and discovered an important botanical element for scientific study. As much as I would like to learn about radiochemistry, I probably never will and chances are I am never going to win the Florida lottery. However, I can proudly say that I am going to be successful. Ever since the age of three I had gone to a pristine private school. My agenda was composed of the most exhilarting, mindbottling events that a teenager could experience in his short time as a youthful free spirit. I would wake up, spend seven extraordinary hours at school, get home, go to bed and wake up the next day to experience the lively escapade all over again. Thats not all. I also take the first place trophy for the most convivial and engaging Friday. We will write a custom essay sample on The Caged Wonder or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page I can see it now. The contender for the most amazing Friday night goes to Movie-night with the parents! Consequently, it was mentioned to me a plethora of times by my acquaintances that I had lived a life of confinement. My favorite comment included the misconception that I had it worst off than that bubble boy. Was I really worst off than some guy who had suffered from a severe combined immunoficiency disease? Maybe so. Always that weird girl or that loner, I was often labeled as socially inept or more simply put, friendless. Although I do admit to my quiescent nature, I knew there was more for me than this world of just getting by. The death of my grandmother due to lung cancer left much financial burden on my family and I. Yet, this unfortunate series of events can be viewed as a play on fate by my dear friend serendipity. No longer was I able to attend my high school which I had been attending for 10 years, nor was I to be confined in that indestructable bubble composed of carbon-copied identities and dependency on others in everything I would do. No longer able to recieve care from my grandmother, my twin sister and I were subject to spend our summers since the age of 13 volunteering at Mercy Hospital where my mother would painstakingly work seven days a week to simply give us the best life we could possibly have. As part of the volunteer program, I have been assigned to several different departments. With the new skills I acquired through contact with the patients, I was able to assist them and further help them engage into physical activity. That first gracious thank you I recieved made me overlook that wallflower persona I had so long attributed to myself. Through my hard work and long coffee breaks, I was able to receive knowledge of the workplace as well as insight into many different career options, which has made the choice I want to pursue clearer. Being a MERCY Hospital volunteer has taught me to become more independent, responsible, and dedicated, all skills which are important in any career. Likewise, I was auspic ious enough to work with others, which helped my communication skillssomething i desperately needed and very essential in the journalism field. So maybe I havent become an astronaut or the next American Idol. But whose to say I wont make an excellent contribution to the University of Florida?

Racism A Social Issue in the USA Essay Example

Racism A Social Issue in the USA Essay Example Racism A Social Issue in the USA Essay Racism A Social Issue in the USA Essay Essay Topic: African Religions and Philosophy In the Us Social Issues My Ideological Perspective: Disaffected Comfort Dondo-Dewey SOWK 281 December 5th, 2013 Dr. Katharine Hill Introduction The purpose of this paper is to critically identify and analyze how the multiple influences have shaped my Ideological world views on important social issues such as, poverty, racism, classism,immigration,obesity,crime and the Justice system as well as health care disparities. In this paper, I will identify how these worldview perspectives relate to some of the principles listed in the NASW Code of Ethics; Social work for social Justice and also the UN Declaration on Human Rights principles. Lastly, this paper attempts to identify any conflicts and or harmonies I possess towards the professional frameworks of social work. Religious and Socio-economical Perspectives Based on my responses to the political typology quiz, I am Disaffected, along with 11% of the American public. The Disaffected are a group of individuals that is highly critical of both government and business, while sympathizing with the poor by supporting social welfare programs. Immigration matters are a strong concern for this group. For the most part, the majority of this group believes that the country annot solve many of its important problems and they are conservative both religiously and socially. This group of people is comprised of people who are mostly financially stressed; nearly half describe their households as struggling and about two-thirds only have a high school education or less. 26% possess a US passport, which is below the national average. Interestingly, 23% of this group of people follow NASCAR racing compared to the national average of 33%. More disaffected is parents (44%). To a larger extend, the typology quiz was somewhat accurate; I do sympathize ith the poor and also support social welfare programs. On the contrary, however, I do entirely believe that country can solve its issues and I believe that I am a liberal socially and religiously. I believe my Ideological perspectives and values have been greatly influenced my religious and social upbringing; born and raised in a conservative, rich and very traditional family, I grew up looking at life from the lens of a socially, religiously, conservative and privileged perspective. Having said so, however, I have not always agreed with my fathers involvement in Zimbabwean politics and the corruption that specially the unequal distribution of wealth between those in politics and government and the average person in Zimbabwe. I have always had my own disagreements with the institution of dictatorship and patriarchy; I still believe that most of my young adult life, I have looked at life from a more conservative lens, but also questioned inequalities in my community. Changes in Perspectives Immigrating to the United States at a very young age forced me to live and experience other cultures and religions, especially while attending the College of Saint Catherine. Upon arriving at the College of Saint Catherine, my life changed ecause I was given the opportunity to gain exposure to life experiences that were taboo to my belief systems, including exposure to the LGBTQ community and other religious practices other than the Christian practice that I am familiar with; I have been exposed to Islam, Hinduism, Buddhism and Atheism to name a few. Being a minority woman, for the first time, it was easy for me to associate with others from different cultures who were similar to myself; hence my ability to change my perspectives on some social, religious and also socio-economic issues. My views and my definition of poverty have changed since I moved to the United States. I used to have a limited knowledge of what it meant to be a minority group or to be poor. Having to deal with the triple Jeopardies of being female, black and an immigrant, I have endured issues like discrimination in the work place and realizing obvious income disparities and this has pushed me into the marginalized groups. Iceland and Wilson (2009), state that areas segregated by race and class frequently saddle poor people with high rent burdens, lack of access to housing, wealth, and housing health risks. All of these factors, as well as historic disenfranchisement, contribute to higher, largely entrenched poverty rate. Every year I have lived in the United States, I have encountered multiple experiences that have changed my perspectives on economic, socio-political and religious perspectives. My views on racism, poverty, and class to name a few have changed as I gain better understanding of my position in a society in which I am a minority. I used to believe that everyone can make it in the idea of the American dream if they only worked hard; in this same mindset, I used to think that those people who were living in poverty, were not trying hard enough but these views have changed with my own personal experiences. I now understand the systematic ways in which minorities are marginalized and are often under- represented in policy making and are somehow held back from higher paying positions making it difficult for certain populations to advance. NASW Code of Ethics UN Declaration of Human Rights According to the NASW (2008) value for Social Justice, the primary mission of the social work profession is to enhance human wellbeing and to help meet the basic human needs of all people with a particular attention to the needs and empowerment of people who are vulnerable, oppressed and living in poverty. This is ne of the most important roles that social and poor while supporting social welfare systems, therefore agreeing with the NASW mission for the social work practice. This is accurate because I do sympathize with those who are less fortunate and the marginalized and vulnerable members of the society. According to the United each person needs for a healthy and comfortable life, including food, clothing, housing, medical care and other social services. People have the right to help if they are unable to work. Mothers and children should receive special care and help. This supports my views on those who are poor, vulnerable and marginalized. I believe that it is important to be an advocate for those who do not have the means to speak for themselves and become the middle -man between the resources they need to get and assist them getting those resources. As stated by the United Nations, I believe all human beings deserve an access to basic lifes needs like food, shelter, clothing and medical care. Conflicts Harmonies with professional frameworks of social work According to Stuart (2012), social work draws from many frameworks for practice, but some of these frameworks have had more influence on the profession of social work han others. Among the many different types of frameworks are the Ecosystem perspective, the Strengths perspective, cultural competence perspective, social work ethics and values, social work licensure, and social work practice expectations. Among these many frameworks of practice, I lean towards the strengths perspective and the social work ethics and values more than the cultural competency and the Ecosystems perspective for several reasons. In applying the Strengths perspective in social work practice, the assumption is that every individual, family, group or ommunity has some strength and focusing on them leads to growth and overcoming difficulties. I am in harmony with this perspective because it empowers the clients who in most cases do not have that sense of empowerment. I believe a long- term solution to helping others is not to simply give resources but to teach them how to access them and the strengths perspective seems to draw off of this thought. I do not strongly agree with the cultural competency perspective based on how the NASW defines it; Social workers should understand culture and its function in human ehavior and society, recognizing the strengths that exist in all cultures (NASW 2008). This idea seems to contradict the concept of social workers being learners from their clients. I do not believe that culture is stagnant, it keeps changing as suggested by Laird (1998bbecoming culturally competent is becoming increasingly challenging, he questions whether one can become competent in a culture that is going through constant change. For instance, trying to comprehend the culture of African American individuals, whose culture was defined through slavery, present day African Americans are trying to redefine their own culture based on the present day situation where we have the first African American president. This school of thought argues that instead of becoming competent in their clients cultures, social workers should be aware of their own cultures and be the informed not knowers, so that they can learn about their clients culture from that clients perspective (Laird(1998). I agree with the fact that one cannot learn about other peoples culture or traditions from simply reading or researching about it because within each culture, there are eparate individual families with diverse norms, therefore I disagree with the Cultural Competency based practice. Mo Ye Lee (2005), states that often in social work practice, there is a tendency to pathologize clients, requiring a diagnosis as part of the helping relationshiop. Lee suggests that as we go out to practice, it may be good to assume that not all the clients you will encounter have problems but maybe wrong. I agree with this idea because it seems like a powerful insightful philosophy. This is in essence the strengths -based approach and I am in agreement with this ramework of social work practice. Lastly, I am also in disagreement with the Ecosystems perspective in social work practice; it focuses on the interplay between the person and his or her environment. It seems to focus on the present environment and I think that a persons past experiences play a huge role in their present environment. Although it is true that an individuals environment influences their whole being, the Ecosystem theory seems to ignore the fact that people have a past and that may be the causative agent of the present environment and personal traits. I believe in a holistic approach to social work practice because people are complex and have different needs and wants. Conclusion In conclusion, my religious and cultural upbringing has greatly influenced how I look at the world, but I now must add my own personal life experiences how they can change ones worldview. Although I was raised in a privileged, politically and religiously conservative background, these views have changed over the years as I have had my own personal life experiences which have changed my definitions of some social issues like racism and poverty. As a result, this has increased my illingness to work towards the elimination of some of these inequalities in the society. As Nelson Mandela stated in his popular Long Walk to Freedom Speech, people are taught to hate but they can also learn to love and love is easier than hate so people can easily learn to do the right thing. I was raised in one way that molded my perspectives on so many topics, but I also learned from my environment over time and this has changed many of my world views. References Dean, R. G. (2001). The Myth of Cross-cultural Competence . Families in Society:The Journal of Contemporary Human Services, 623-625. Marla-Berg-Weger. (2013). Social Work and Social Welfare. New York : Routledge. Nations, U. (2013, August 23). www. unitednations. org. Retrieved from www. un. org/humanrights/clause25: http:// unitednation. rog Journal of Contemporary Human Services, 623-625 Dean, R. G. (2001). The Myth of Cross-cultural Competence . Families in Society:The Journal of Contemporary Human Services, 623-625. Marla-Berg-Weger. (2013). Social Work and Social Welfare. New York : Routledge. Nations, U. (2013, August 23). www. unitednations. org. Retrieved from www. un. org/humanrights/clause25: http://unitednation. rog

A Guide to the Barbary Pirates

A Guide to the Barbary Pirates The Barbary pirates (or, more accurately, Barbary privateers) operated out of four North African basesAlgiers, Tunis, Tripoli and various ports in Moroccobetween the 16th and 19th centuries. They terrorized seafaring traders in the Mediterranean Sea and the Atlantic Ocean, sometimes, in the words of John Biddulphs 1907 history of piracy, venturing into the mouth of the [English} channel to make a capture. The privateers worked for North African Muslim deys, or rulers, themselves subjects of the Ottoman Empire, which encouraged privateering as long as the empire received its share of tributes. Privateering had two aims: to enslave captives, who were usually Christian, and to ransom hostages for tribute. The Barbary pirates played a significant role in defining the foreign policy of the United States in its earliest days. The pirates provoked the United States first wars in the Middle East, compelled the United States to build a Navy, and set several precedents, including hostage crises involving the ransoming of American captives and military American military interventions in the Middle East that have been relatively frequent and bloody since. The Barbary wars with the United States ended in 1815 after a naval expedition ordered to North Africas shores by President Madison defeated the Barbary powers and put an end to three decades of American tribute payments. Some 700 Americans had been held hostage over the course of those three decades. Meaning of Barbary The term Barbary was a derogatory, European and American characterization of North African powers. The term is derived from the word barbarians, a reflection of how Western powers, themselves often slave-trading or slave-holding societies at the time, viewed Muslim and Mediterranean regions. Also Known As: Barbary corsairs, Ottoman corsairs, Barbary privateers, Mohammetan pirates

Anne Moody's Coming of Age in Mississippi Essay

Anne Moody's Coming of Age in Mississippi - Essay Example . This presents her struggles against sexism and racism among the whites in collaboration with her fellow activists in the civil rights movements. This article will explain how the grassroots, local civil rights movements differed from the mainstream movement. This paper will also include a comparative analysis of those involved, how they got involved, their organizational goals and their relation with the whites. This book consists of four main parts that mainly talk about Moody’s childhood, her high school education, autobiography and the pressure group. According to the first section of the book, Anne Moody explains how they were grounded into poverty as a family. At some point, she even worked as a domestic worker for some white families where she received an extremely low wage. Later on, her father abandoned them, rooting them to more problems mainly lingering on how she was to fend for her fellow siblings (Moody, 1992). In the second section, Moody focuses on her high school education period. She explains how a black 14 year old boy was lynched for whistling to a white woman. This clearly points out the racial codes that were present in Mississippi at that period. When Moody wanted to get more information about the murder of the boy she was totally shunned away from any information by the people she inquired. She even went forward to ask her mother the meaning of NACCP that stands for National Association for the Advancement of Colored People, but, her mother warned her never to of such things in the vicinity of the whites. Finally, she discovered an adult who would be of assistance in helping her answer the questions she had in mind. Mrs. Rice stood out as her only hope in finding such information. She played a significant role in the maturity of Moody especially when she enhanced her with more knowledge concerning race relation in the Mississippi region (Moody, 1992). Later on, in the third sectio n of the book Moody shows interest in political activism. Sources prove that Moody once organized a boycott of the cafeteria in the campus after a student found a maggot in one of the grit plates. Furthermore, she even joined the NAACP. To prove that Mississippi was quite racist, Moody explains an incident whereby she was with her friend named Rose. Rose went to the â€Å"Whites Only† section at the bus depot where suddenly the whites were genuinely shocked, and a mob had even surrounded them ready to assault them. However, just before the scenario was to take place, a black minister who was around rushed to their rescue (Moody, 1992). In the final section of the book, Moody now gets involved with civil rights movements in Mississippi. Moody narrates of her involvement in a sit-in at the renowned Woolworth’s lunch counter. She was in the company of her fellow civil right members. Afterwards, while still in the store, a group of white students from a neighboring high sc hool bulged into the store and jeered at them. They were smeared with sugar, pies, ketchup and lots of other materials that were at the counter of the store for almost three hours (Moody, 1992). Lucky enough, the president of the college (Dr. Beittel) heard about the condition and quickly rushed to their safety. When he was there, he was truly shocked to notice that a group of over eighty police officers who were standing outside the store had just been watching the scenario without taking action against the mob (Moody, 1992). This incident further revealed to Moody how the racial lines had been drawn between the

Exam questions Essay Example | Topics and Well Written Essays - 500 words - 2

Exam questions - Essay Example Further, a portfolio company having high risk may financially endanger the financial output of a company having miniscule risk. Portfolio analysis should include the influence of risk on the company’s returns (Livermore, 1998, p. 584). CAPM is used to determine the relationship between risk and portfolio returns. In terms of question 1b, the Capital Asset Pricing Model (CAPM) is used to determine the effect of the risks on the returns. The CAPM model includes the risk free rate of return portion of the asset return. The CAPM is used to determine the expected capital asset return. The CAPM analysis includes a risk-free rate. The CAPM includes a risk premium and a market premium (Semmler, 2011, p. 106). The portfolio CAPM formula is shown in the following diagram: E(Rp) = P1R1 + P2R2†¦+ PnRn Further, the formula is used to whether the average return on a portfolio of stocks is positively related portfolio’s beta data. The limitations include a wrong proxy is chosen. Another limitation is that the financial economists had not discovered a fool-proof they that explains why investors demand premiums for investing in low price/earnings for converting such concepts into risk premium estimations (OByrne, 2001, p. 180). In terms of question 2a, there are several motives for taking over another company. First, the â€Å"economies of scale† theory dictates that come entities or corporations takeover other companies in order to increase revenues. The total revenue of two companies will normally be higher than the revenue generated by all companies, given that the total sales of each company or equity is similar, under the synergy principle. Second, some companies takeover other companies in order to acquire the other comp any’s current and prospective customer database. Third, takeovers allow the new owner to acquire the expertise of the acquired company (Nuchtern,

Impact of Directly Observed Treatment on Tuberculosis

Impact of Directly Observed Treatment on Tuberculosis Description of the condition Multidrug-resistant tuberculosis (MDR TB) is defined as Mycobacterium tuberculosis strains with in vitro resistance to at least both isoniazid (INH) and rifampicin (RFP) (Johnston 2009;WHO;WHO 2013). Emergence of this strain since the 1980s has represented a major barrier towards successful TB control (Johnston 2009;WHO 2013). Among the newly diagnosed TB patients in 2012, 3.6% had MDR TB while the percentage was approximately six times higher among those previously treated cases (20.2%) (WHO 2013).In 2012, it was estimated that 450000 incident cases and 170000 mortality cases of MDR TB occurred globally (WHO 2013). Compared with drug-susceptible strains, treatment of MDR TB is much more complex. According to the WHO guidelines, MDR TB treatment regimen requires a minimum duration of 18 months with two treatment phases, the intensive and the continuation phase (WHO). The first six months of treatment is usually considered the intensive phase since a patient needs to receive both oral and injectable drugs (WHO). After this period, the injectable agent is discontinued and patients receive the oral drugs for another 12-18 months (termed as the continuation phase) (WHO). Management of MDR TB is challenging for that patients are normally in advanced stages of disease with thick-walled cavities and chronic lung lesions which are hard for the drugs to penetrate (Orenstein 2009). Also, the longer treatment duration, high out-of-pocket cost, together with the more frequent adverse reactions that are associated with second line drugs are all contribution factors to poor treatment adherence (Bassili 2013;Toczek 2012;Volmink 2007). As a result, treatment success rate of MDR TB was much lower compared to drug sensitive strains. According to the WHO, the pooled treatment success rate of MDR TB patients diagnosed in 2009 was about 48%, whereas it exceeded 85% among non-MDR TB patients (Johnston 2009). Description of the intervention Directly observed treatment (DOT) refers to the use of an appointed agent (a professional health worker, a community volunteer, or a family member) to directly monitor people taking their anti-tuberculosis drugs (Mukherjee 2004). Initially, this concept was proposed as a key component of Directly Observed Therapy, Short Course (DOTS) by the WHO in 1994 to ensure cure of TB (WHO). In addition to the provision of standardized 6-8 months short-course directly observed chemotherapy regimen, other components of DOTS include: political commitment, case detection through quality-assured bacteriology, maintenance of an effective drug supply and management system, and evaluation of performance and impact (WHO). Implementation of DOTS in non-MDR TB treatment demonstrates significant effectiveness, as the strategy has helped to treat 37 million TB cases and cured more than 80% of them by 2007(WHO 2013). However, the standardized short-course chemotherapy is usually not applicable to cases of MD R TB. To improve patients’ adherence to MDR TB treatment, in 2000, WHO and its international partners further developed DOTS-Plus strategy by adding the components of MDR-TB diagnosis, treatment and management into the DOTS (WHO 2008;WHO 2011). In this DOTS-Plus strategy, DOT is highly recommended by the WHO to be delivered to all MDR-TB patients (WHO 2008;WHO 2011). However, treatment of MDR-TB patients requires at least 18 months, therefore, delievering DOT to MDR-TB patients would be more challenge than for drug-suspectible TB patients. There are two types of DOT according to its implementation length. In full DOT, anti-TB drugs were administered under direct observation throughout the treatment duration (including both the intensive and continuation phase) whereas it is directly observed only during the intensive phase for partial DOT (WHO 2008;WHO 2011). Effectiveness of DOT is commonly demonstrated through comparison with SAT, a traditional management modality in which anti-TB drugs were self-administered by patients without any observation (WHO 2008;WHO 2011). Currently, many countries have incorporated full DOT into their national TB control programs (NTPs) according to suggestions from the WHO guidelines (Bassili 2013). However, there are still countries that adopt partial DOT or even self-administrated treatment (SAT) as the management modality in their NTPs. How the intervention might work A better understanding of how DOT improves treatment outcomes of MDR TB could have important management implications. First, knowing the type(s) of DOT provider and location that is associated with a higher treatment success rate could allow one to make evidence-based decisions when designing DOT for MDR TB treatment. Second, studying the influence of other characteristics on successful treatment outcomes of MDR TB could provide a conservative yet more objective conclusion of the effectiveness of DOT. Third, comparing DOT with other strategies for the improvement of treatment adherence could advise policy makers to balance resources between DOT and these other strategies so that treatment could be delivered in a more cost-effective way. Why it is important to do this review Impact of DOT on successful TB treatment has been controversial throughout the years. Previous observational studies suggested that DOT ensured timely adherence management as well as day-to-day monitoring of adverse effects (Orenstein 2009). One meta-analysis revealed that treatment completion rate among pulmonary TB patients could exceed 90% when DOT was implemented throughout the treatment course(Bassili 2013). However, results from a recent meta-analysis of randomized controlled trials showed no significant difference in treatment success rate between DOT and SAT among drug-susceptible TB cases(Mukherjee 2004). Moreover, previous meta-analyses almost exclusively focused on the role of DOT in the treatment of non-MDR TB; little has been examined systematically regarding its role in effective MDR TB treatment.

“Girl” Jamaica Kincaid Essay

The short story of â€Å"Girl† by Jamaica Kincaid is about a mother and her relationship with her daughter. It is a harsh one sided conversation between the narrator and her mother, with the mother doing all the talking. The story gives a rich description of what her mother expects from her in all aspects of her life, from chores, to how she plays, to what she sings in church. From each line you see the viewpoint of how her mother sees the world, what is proper in her eyes and her expectations for her daughter. Throughout the story the symbolism gives deeper meaner to every verse and shows deeper insight to their realsonship. One of the first symbols is in the first line is the color white. The use of the color white is foreshadowing the tone for the whole short story. White represents pure, virgin, and clean. The mother is reprimanding her child for the way she walks â€Å"on Sundays try to walk like a lady and not like the slut you so bent on becoming† (380). The narrator’s mother already has concerns of her daughter becoming sexually promiscuous and tarnishing her reputation. The mother’s tone is harsh throughout the whole short story. She is demanding her daughter does these things as she dictates. This is not a sweet moment between a mother and her daughter. The conversation is laced with insults and fears. The mother also warns her daughter about eating on the street â€Å"don’t eat fruit on the street-flies will follow you† (380). Flies are seen as bottom feeders, dirty and irritating and when flies are surrounding an animal it is seen as filthy. She is telling he r daughter that she will be seen as dirty if her fruits are out for everyone to see. This has to do with being covered and not letting everyone stare at you. This supports her idea that her daughter will become promiscuous and not respectable. Another symbol example is the importance on clothing. The mother cautions â€Å"when buying cotton to make yourself a nice blouse, be sure that it doesn’t have gum on it, because that way it won’t hold up after a wash† (380). The mother’s emphasis on clothing highlights her view of how  you dress is a reflection of you as a person. Its gives insight to your character and personality that you take pride in how you look. Clothing is used cover your body, when you are covered you are seen as respectable in her community. In the conversation â€Å"this is how to hem a dress when you see the hem coming and so to prevent yourself from looking like the slut I know you are so bent on becoming† (380) This is the second time that her mother accuses her of turning in a slut. The hemming of the dress is no longer a lesson in how to sew, but the act itself has tuned into being seen as respectable and that reinforces her mother’s view. In addition, â€Å"Benna† is also a symbol in the text. The word benna is one of the cultural symbols she uses. It gives insight to where the story is taking place. It also gives the reader the first response to her mother who has been talking the whole time. â€Å"I don’t sing benna on Sundays at all and never in Sunday School† (Kincaid 380). Why did the narrator feel compelled to finally speak up for herself in this moment? What did her mother mean by accusing her of this that the narrator feel she had to defend herself? From this short sentence the reader can assume that something that has changed culturally. If the daughter is implying that singing Calypso music is frowned upon and considered taboo that means singing it i n Sunday school would be a grave disrespect. The other aspect of the sentence is the use of Sunday school, the introduction of Christianity has added to the mother’s fears of her daughter being respectable. The mother is also going through changes culturally and that has influence her concerns for her daughter. Another example of cultural symbolism is the â€Å"this how you set a table for tea† (381). This line in the story shows a reference to Britain through tea. The reader can accept that what has been going on culturally is in reference to Britain. There are foreigners in her country who could be judging the country as they interact with the natives. Her constant fear of her daughter becoming a slut is stemming from what the mother now views as proper behavior. They are many symbols that come from food. The use of food in this short story has a small number of layers. There is the superficial layer that acts as a cultural symbol in her use of her native dishes in the text. It also adds depth to the short story and shows the reader where the narrator and her mother are living â€Å"this is how to make bread pudding, this is how to make doukona, this is how to make pepper potà ¢â‚¬  (381). The reader  has only seen the mother in the fierce, menacing tone. Upon further analysis of the symbolism, it shows that her mother doesn’t want her to forget her cultural heritage among all the changes going on currently in her life with Sunday school and the British being in her country. She wants her daughter to learn how to cook these native dishes as a way of passing down her legacy. Another layer is the mother finds cooking to being part of being a respectable women. Cooking is something the mother puts value on. She believes that a woman who can cook is valuable to their society. Over the course of the text she come back to instructing on how to cook. The reader is also able to see it in the beginning, middle and end of the short story. It is not just being able to make these dishes, but the whole act itself â€Å"cook pumpkin fritters in very hot sweet oil† (380). The mother believes that cooking strengths the bond her daughter will have with her family and with the community. The last symbol in food is the when the mother tell her how to she is to squeeze the bread â€Å"always squeeze bread to make sure it’s fresh; but what if the baker won’t let me feel the bread?; you mean to say that after all you are really going to be the kind of woman who the baker won’t let near the bread† (381) This goes back to the overall theme of the entire story. Her mother wants her be the kind of lady that the baker lets squeeze the bread. The word squeeze is suggestive in a way that the mother doesn’t want her daughter to allow anyone to â€Å"squeeze† her. It also reinforces that her daughter should not become a slut or she will be not be a functioning member of society. Sluts and wharf-rat boys are not part of their society; her mother warns â€Å"you mustn’t speak to wharf-rat boys† (380). They are outcast, if she becomes a slut the baker will not allow her to touch the bread and she will be an outcast like the wharf-rat boys. The final symbol is housework; the importance of it is seen throughout the short story. The narrator’s mother makes many references toward housework, â€Å"Wash the white clothes on Monday and put them on the stone heap; wash the color clothes on Tuesday and put them on the clothesline to dry† (380). She sees housework as a way of keeping busy so her daughter doesn’t become promiscuous. It also establishes her role as women taking care of her house. In their culture this seen a respectable and earns them respect from their community. This short story looks like a simple stern lecture from a mother to daughter. When you look at each sentence in-depth, you see mother has  fears that are based not in anger but in reality due to all the changes going on in their culture. These fears are expressed sometimes harshly by calling daughter a slut, and her tone throughout the story. At the end it is just a mother being concerned with her daughter and wanting the best life possible for. The symbolism gives more insight than what the reader can read just on the surface. It shows a whole different character for the mother and sheds light as to why the mother has these expectations and fears. What people fear shapes them and their relationships Works Cited Kincaid, Jamica. Literature A Portable Anthology. 3rd ed. Boston, MA: Bedford St Martins, 2013.

People Management And Development - Free Essay Example

Sample details Pages: 5 Words: 1643 Downloads: 1 Date added: 2017/06/26 Category Management Essay Type Analytical essay Did you like this example? Introduction Human resource management uses strategy to accomplish its aspects, policies and practices through strategic sectors such as job analysis, staffing, training and development, maximize performance, compensation management, HRM service delivery, gender equality and achieve success in the long run. Human Resources Management definition HRM is ascertained as the approach employees are recruited, organized, developed, appraised, motivated and maintained. It is a method of maximizing economic return from labor resource by integrating HRM into business strategy.(Keenoy, 1990, p.3 found at Alan Price 2004, p33). The procedure of managing human talent is to fulfill an organizations objectives. Successful organizations are particularly accomplished at gathering different kinds of people to achieve a common aim. This is the main aspect of human resources management. (Scott Snell, George Bohlander 2010, p.4) Don’t waste time! Our writers will create an original "People Management And Development" essay for you Create order Strategic Human Resources Management definition and objectives Companies in developing countries can enhance financially by strategically lining up and investing in their HR policies and practices. Strategic HR orientation is denoted as the combination of HR planning, selection, performance evaluation, compensation, development and training practices with the business strategies of the organization.(Emerald, Source: Human Resources Management Digest Vol:12,2004) A strategy is a way of planning and scheduling before acting. It usually involves the creation of an objective and a set of action plans for accomplishment. It implies consideration of the competitive forces at work in managing an organization and the impact of the outside environment on organization actions.(William P. Anthony et al, p.9, 1999) The environment within which an organization functions is active. External and internal forces are changing the standards of the game, and the organization must improve or affiliate new strategies to remain competitive. An alternation in strategy will find out the direction of its operation within the organization containing the human resource management function.(William P. Anthony et al, p.3, 1999). The traditional role of HR is the attraction, retention, motivation and development of human resources according to current and future requirements. However, HR can also develop and sustain competitive advantage. This suggests that the head of the HR function should be included in strategic decision-making by senior management. This will enable the HR director to formulate strategies that support organizational strategies.(Emerald, Source: Human Recourses Management Digest Vol:12 , 2004) Strategic human resource management approach has many functions in the organization. In the field of planning and strategy formulation, it participates in formulating overall organizational strategic plan and combining human resource operations with company strategy. Moreover, has high status and authority for top personnel officer . Its area is to concern with all managers and employees. Also, is involved in making strategic decisions. Another function is that it is fully integrated with other organizational functions: marketing, finance, legal and production. While, allocates all human resource activities (e.g. training, recruitment, staffing, Equal Employment Opportunity). Organizations are designed to accomplish certain goals. Strategic thinking concentrates on these long-term objectives. Thompson and Strickland (1998) provide a model for strategic management based on five major actions that incorporate objective setting: Deciding the kind of business in which the organization will operate, developing a strategic vision and creating a set of values with a general strategy. Recognizing the strategic issues for the business and placing strategic goals. Developing strategic action plans. Carrying out and enforcing strategic action plans for units within the business. Estimating, adjusting an d refocusing strategy for the future. (Alan Price 2004 p.299) HRM Strategies sectors The HRM Strategy is composed by sub-strategies, the aims of which are described as follows: A. Job analysis is the process of acquiring information about jobs by determining the duties, the tasks, or activities, the qualifications of a job and the proper individual that suits to that position. (Scott Snell and George Bohlander 2010, p.152.) It is followed by a job description with a list of a jobs duties, responsibilities, reporting relationships, working conditions, and supervisory responsibilities-one product of a job analysis (Dessler 2005) combined with a job specifications list of a jobs human requirements that is, the requisite education, skills, personality (Dessler 2005). The job descriptions and job specifications disclosed through job analysis should be as accurate as possible if they are to benefit to those who make HRM decisions. The main goal of job analysis is to improve organizational performance and productivity. Planning. Strategic planning includes a set of processes for reaching decisions about the organizations long term goals and strategies. Human resources planning are the process of assuming and providing for the actions of people into, within, and out of an organization. Strategic human resources management connects Strategic planning and HR planning. It can be thought of as the pattern of human resources as effectively as possible, where and when they are needed, in order to accomplish the organizations goals. (Scott Snell and George Bohlander 2010, p.50). The first step in strategic planning is to set up a mission, vision, and values for the organization. The mission is the basic intention of the organization, likewise its area of operations. It is a statement of the organizations reason for existing. The mission is often written in terms of general clients it services. According to the scope of the organization, the mission may be expansive or restricted and limited. The strategic vision of the organization overlaps the mis sion statement to determine a perspective on where the company is headed and what the organizations can be transformed into in the future. Even though the terms mission and vision often are used interchangeably, the vision statement specifies the long-term direction of the company and its strategic purpose. Organizational core values are the strong enduring beliefs and principles that the company uses as a foundation for its decisions. Values are also positioning limits on what act is taking into account as ethical and acceptable. (Scott Snell and George Bohlander 2010, p.51-52 ). B. Staffing(selection-recruitment-placement). Support the organization with an acceptable, adequate, motivated, and changeable workforce, thus certifying that knowledge is contained and improved in the organization. Selection. In addition to job specifications, managers and supervisors use job descriptions to select employees and orient them to jobs. Employers must be able to show that the job specif ications used in selecting employees for a particular job relate specifically to the duties of that job. (Scott Snell,George Bohlander 2010, p.151). Recruitment is a process of locating potential individuals who might join an organization and encouraging them to apply for existing or anticipating job openings. (Scott Snell, George Bohlander 2010, p.188). C. Training and Developing. The goal of training and development programs of all organizations should be to maintain or improve the performance of individuals and, in so doing, that of the organization. Training. Training refers to providing instruction to develop skills that can be used immediately on the job. It has a narrow focus and should provide skills that will benefit the organization rather quickly. Human resource development on the other hand has a broader scope. It involves developing knowledge that may be used today or sometime in the future. It is more focused on meeting the organizations general long-term n eeds. The pay-off is less direct and can be measured only in the long term. (William P. Anthony et al 1999 p. 337 ) D. Performance management-Performance appraisal. The strategic process it increasing the effectiveness of organizations by improving the performance of the employees and by developing the capabilities of teams and individual contributors.(Armstrong and Baron, 1998, found at Alan Price 2004) Performance appraisal can be denoted as a procedure designed to help employees understand their roles, aims, expectations and performance success. (Scott Snell, George Bohlander 2010, p.362). Appraisals are useful tools not only for estimating the work of employees but also for developing and motivating employees. By showing an individual where his/her strengths are and underlining points that stills need improvement. Additionally, augmenting behaviors that have created strong positive results should motivate the individual to continue to perform in his manner. It is also a way to help individuals manage their performance and a human resource objective that determines who should promote, demote, transferred or even terminated. (William P. Anthony et al 1999) .The appraisal system must be flexible enough to combine different management philosophies, employee subcultures, and geographic locations. Diversity system management and its proper handling among different cultures and education of employees lead to innovation which is a competitive advantage that achieves long-term success. E. Compensation Management ( classification system ,pay and benefits) Create a competitive, motivating and cost-effective system that amplifies the organizations ability to pull and absorb high-ability staff, recognizes group and individual contributions and certifies all positions are allocated at appropriate levels in accordance with objective equal principles and the labor law. F. HRM service delivery in the organization offices through supporting HRM services that are clear, flexible, reliable, confidential and empowering via the development of HRM capacity and efficient HRM policies, processes and systems. G. Gender Equality. Cultivate measures to enhance the gender balance especially among senior staff and create policies to promote and reinforce women. 5. Epilogue Strategic Human Resources Management through its process has as a main goal to make the best handle of its employees issues (selection-recruitment-training-development-compensation-appraisal) and to achieve the best results as possible. According to literature and articles, the leadership has to make a balanced combination of culture with using clear communication of job possibilities and strong human resources policies for compensation, promotion, development and training, of employee involvement giving more responsibility and accountability. Furthermore, leadership has to be committed to organization, its mission and vision and to employees and follow them appraising peoples skills, motivate and challenge its workers and keeping them productive. Thus, top management it is essential to develop organizations objectives and then find a way to improve the needs and rights of each generation into these goals resulting from all these a strong workplace diversity system. This diversity system empowering and motivating employees leads to innovation, the innovation leads to competitive advantage and finally organization will have the long-run success achievement. (William P. Anthony et al 1999)

Diversity And Its Impact On Diversity - 975 Words

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