Internal Control Essay

Question 1 a) Select two companies where inadequate internal control have resulted in disastrous effects on the organisation or exposed it to heavy losses. Research the facts of the failure and report on the facts and the losses suffered. In your report, include suggestions for changes to operations (internal controls) that could have prevented the final outcome. Where could you find a list of these internal controls and how are they documented? Examples of companies include: Coles Myer Ltd and the Yannon affair Barings Bank (1995) AWA Case (1992) Integral Energy (2003) Australian Museum-theft of zoological specimens (2003) Argonaut Resources (2011) Each report should be about no longer than 1 page in length. Two reports required. b) Select two companies that have experienced recent corporate governance failures. Research the facts of the failure and report on the facts and the losses suffered. In your report, give suggestions on the Corporate Governance principles that should be implemented and that could have prevented the failure. Examples of companies include: ABC Learning (2008) Storm Financial (2009) Strathfield (2009) One-Tel HIH Independent Insurance (UK) Commander Communications (2008) EzyDVD (2009) Clive Peters Beechwood Homes Australian Discount Retail (Crazy Clarks’, Go-Lo, Sam’s Warehouse) (2009) Queensland Health Department (2011) Parmalat (Italy) Each report should be about no longer than 1 page in length. Two reports required. Question 2 a) In your own words explain Internal Control within an organisation, and state the major objectives of a system of internal control to management? b) List and briefly explain the five components of an entity’s internal control structure. Question 3 a) Define Corporate Governance and its application in the corporate world and discuss the need for Corporate Governance. b) Look up the Annual Reports for two of the following companies and comment on the appearance, structure, content, and usefulness of the Corporate Governance and Sustainability section of the report. How does it meet the current principles of Corporate Governance? Companies include: Banks: ANZ, CBA, NAB, Westpac, Bendigo Resources: BHP, RIO Tinto, Woodside, Santos Financial services: Macquarie Group, Perpetual, QBE Health care: Sonic, Resmed, CSL Retail: Woolworths, Wesfarmers, Metcash, Harvey Norman Property: Centro, Stockland, Westfield Property Trust, WRT Family business: Westfield, Harvey Norman, News Corporation Interesting: Fairfax, James Hardie, Qantas, Telstra Your report should be about no longer than 1 page in length. Two reports required.

Policies Against the Jews

Hitler was now in control of Europe with the start of World War II. Hitler’s discrimination against the Jews was now turning into downright control of the Jewish population as well as the rest of Europe. It started with the Nazi invasion of Poland. â€Å"The radical, planned programme of ‘ethnic cleansing’ that followed was authorized by Hitler himself (Kershaw 518). † From there, he and Nazi leaders began to dream up new ideas of how to approach the â€Å"Jewish Question. † The Nazi party had already attempted to pursue the Madagascar plan, which would deport all German Jews to the island of Madagascar, however this failed. Now Hitler had his eyes on the east; the Soviet Union to be exact. â€Å"He was now thinking about something else, not exactly more friendly (Kershaw 594). † Hitler was hinting at the takeover of the Soviet Union which was an inevitable event, and using this as a â€Å"dumping ground† for the Jews (Kershaw 594). † Hitler’s idea of what to do with the Jews was in no way a clear-cut vision. The recent invasion of Poland was an option for Hitler in the later months. For some time, there was uncertainty with what to do with the Jewish people and how they would complete their plan of ‘ethnic cleansing’ (Kershaw 521). In his Reichstag speech in October in 1940, Hitler also mentions the â€Å"ethnic resettlement as preparation for the ‘new order’ of ethnographical relations in former Poland (Kershaw 521). Poland would later be used as a place for Hitler to transport the Jews into concentration camps. Franz Rademacher, the new head of the Foreign Ministry’s ‘Jewish Desk’ had begun to devise options for solutions to the ‘Jewish Problem’ in the summer of 1940. He provided 3 options that included deporting the Jews to Western Europe, removing them from Europe entirely, or sending them all to Palestine. Complications would make it so that none of these options would work. Great Britain would have to be secured in order for the Madagascar plan to work and using Palestine was an unfavorable choice for the Nazi’s (Kershaw 578). In the meantime, Hitler was dealing with the British and Germany’s relations with the Soviet Union. The German’s and Soviet Union were now at a disagreement. This did not sit well with Hitler and he could see their relations with the Soviets slowly deteriorating (Kershaw584). Read also Analyze the Ways in Which British Imperial Policies The increasingly hostile relations between the two countries were giving way for Hitler’s justification of Operation Barbarossa. Hitler’s plan to evacuate and eradicate the Jews started with Operation Barbarossa. This plan was to take over the Soviet Union and Eastern Europe in order to have a place to â€Å"remove the Jews to†. Hitler was unsure of how well Operation Barbarossa was going to be executed. â€Å"Outwardly confident, he was inwardly less certain (Kershaw 589). † However unsure he was, this was going to be the plan to solve the â€Å"Jewish Question. The Nazi policies involving the Jewish people took a lot of time to finally complete. There were a lot of different options that Hitler and Nazi officials had discussed when attempting to find a solution to the â€Å"Jewish Question†, but ultimately, the final decision lie within the fate of Operation Barbarossa. It would be the success in the invasion of the Soviet Union that would determ ine the success of the relocation of the Jews in Europe. War was the only option that Hitler and the Nazi officials deemed reasonable for their final decision. Thus, Operation Barbarossa commenced.

International Human Resource Management Essay Example | Topics and Well Written Essays - 1500 words

International Human Resource Management - Essay Example In such circumstances, it becomes difficult for the employees working in foreign countries to cope with culture that drastically varies in almost all aspects of the business (Ronny et al., 2007). This may create stressful impact on the expatriate employees. Hence, it becomes necessary for the organisation to provide necessary cross-cultural training to those employees selected for relocation in the foreign countries (Xu, 2011). Literature Review According to Nikolaeva (2010), it is vital for the organisations to provide and prepare expatriates with extensive training before departure in order to ensure that the expatriates are familiar with the cultural differences between the native and the host country. Accordingly, the author emphasises that proper training is extremely necessary for the expatriates, which should reduce any possibility of cultural shock (Nikolaeva, 2010). As per Scagliotti and Mujtaba (2010), pre-departure training creates a comprehensive support system for the ex patriates and makes them familiar with the foreign culture that extensively helps them to reduce their stress in the foreign land. At the same time, they claim that providing cross-cultural training to the expatriates helps the entire organisation to gain substantial knowledge of the cultural differences between the native and the host nation (Scagliotti and Mujtaba, 2010). According to Morrison and Conaway (2007), the organisation operating internationally may suffer from the cultural shock which may hurt its profitability and render organisational initiatives to be inefficient. Hence, it is necessary for the organisation

Healthcare Information Systems - Hardware and Software Essay

Healthcare Information Systems - Hardware and Software - Essay Example The device features an embedded touch screen so that physicians can update patient information regardless of a keyboard. Likewise, physicians can update patient information, process menu driven applications by just touching the screen and following instructions. Moreover, the device has an added unique sensitivity filter that can even work accurately, when physicians are equipped with hand gloves. In addition, the device also includes features such as (Tablet PC, ultra-mobile PC (UMPC) and mobile clinical assistant (MCA) systems, peripherals and accessories – TabletKiosk, n.d): Verifying patient’s information Scanning labels that are associated with medication and blood vial Image and data capturing suite Two dimensional bar code scanner Integrated 2.0 megapixel camera 13.56 MHz radio frequency identification reader that is integrated in the handheld device Another handheld input device named as Sahara Slate PC, provides two way input methods i.e. active digitizer and r esistive touch technology. As the size of the LCD screen is large, physicians can easily view patient related reports and documents without scrolling.

Ethical Issues in Privatization of Jails Essay Example | Topics and Well Written Essays - 750 words

Ethical Issues in Privatization of Jails - Essay Example The idea of privatizing prisons may not have been the brainchild of Florida Governor Rick Scott, but the implementation of the said move is certainly connected recently with him. The primary argument for the action is to save the state some $22 million annually (Deslatte, 2011). Critics claim that the perceived benefit does not warrant ovelooking the negative consequences. Furthermore, accusations are being levelled against Scott for allegedly having a conflict of interests in the matter. What follows is an examination of the moral grounds from which both sides may derive the strength of their respective arguments. The Moral Value of Privatizing Prisons One pertinent question that ought to be asked is, â€Å"What moral principle could serve as the basis for the privatization of prisons?† One principle could be the moral responsibility of the citizens of the state to contribute to the preservation of the state. If the latter entails saving the state’s funds, then this co uld provide a strong foundation for the argument. Considering that Governor Scott is not just any ordinary citizen but an official of the state, then he has a moral obligation to protect the state’s interests. More importantly, Kantian ethics dictates that an individual is bound by duty to fulfill a moral obligation, because the latter is inherently right (Albert, Denise, and Peterfreund, 1980). In other words, if the state can be preserved through the intelligent management of funds, then actions contributing to such a consequence can be morally justified. More importantly, regardless of consequences, Governor Scott was merely acting out of a sense of duty, as far as Immanuel Kant is concerned. Not only can such a position be argued for by appealing to a higher moral principle, but it can be demonstrated that privatizing jails can lead to beneficial consequences. One of the perceived beneficial consequences was mentioned above, namely, that the state may be able to save fund s, and consequently, sustain itself. Another good consequence is the possibility of such prisons to actually improve their operating conditions. Often, this is the case when a state institution is privatized, since the funding is now allocated primarily for the improvement of the involved institution, without having to go through a tedious process of bidding just to acquire a larger share of funding. In other words, the private funds may thus be utilized for the sole purpose of improving the prisons. This will invariably lead to better reform facilities and programs, larger capacities, and a generally improved level of security for the state. It must be acknowledged that such improvements will unnecessarily cost the state a good deal of money, unnecessary since it can be shouldered by private institutions. The Ethical Challenges Posed by a Corporatist Penal Framework As with examining the possible moral grounds of privatizing prisons, the opposite argument ought to be analyzed on th e basis of moral grounds. First, it must be noted that in privatizing a state-run institution, an implied message is being delivered, namely, that the

How is Soviet montage is revolutionary With the reference to the work Essay

How is Soviet montage is revolutionary With the reference to the work of Soviet Russian film directors Sergei Esienstein and - Essay Example The creation of expression with culture and politics as well as the understanding of how to use specific techniques in this time period were all associated with the construction of the film. While both directors had specific styles, there were more associations with the new creation of film and the experimentation of how one could communicate specific messages to the viewers. Defining the Soviet Montage The concept of the Soviet montage began in the 1920s with the focus on editing specific scenes within movies and combining this with other scenes to create fractured images for the overall plot line. This specific concept emerged out of the Russian Revolution of 1917, which was based on the objection to socialism. The propaganda of socialism was the main component; however, many began to overlook this and believe that the values of socialism were a detriment to society and would lead to strict rules and regulations within society, as opposed to building a stronger ability for citizens to work within society1. The symbolic objective which was established was based on having a free flowing thought of narrative, as opposed to a strict establishment, such as many believed was a component of socialism. This was followed by combining the plotline into one which didn’t require techniques to be consistent or for the plot line to have the established, chronological order that was expected within cinema2. The concept of revolution in the montage was one of the most important factors in using this technique. While this was based on methodologies and techniques for the arts, film producers considered it a way of getting a message across based on the Russian Revolution as well as the politics and economy of the time. The meanings which were established through the broken edits created a political and intellectual agenda that those in the Soviet region could look at and change their understanding about. The narrative and content that was used became important in establ ishing a sense of a political and intellectual revolution, specifically which was believed to be a vehicle for social change. Most of the content which was used in this form was able to take place in an abstract way. However, the meaning which was established allowed for the meaning to relate to the political and economic difficulties of the time, specifically which linked to the voice that was based on the revolution of Russia3. The first historical presence of the montage began with editing between scenes, specifically which would move from long shots that would be followed by a cut in black. This would then lead to a narrative flow that would link specific types of vocabulary and philosophies that were within a specific film area. The main ideal was to create a sense of space, which then held some connections but was able to move into a different narrative direction within the film. As this evolved, it moved into specialized techniques, such as mise-en-scene, where movements were the main component linking together the edits, while the narrative was able to continue in the same direction4. The rules which were established included an established shot in a specific scene, followed by a long shot to create a sense of orientation of where one was as well as to position the performers and objects. This was known

Facebook Essay Example | Topics and Well Written Essays - 1250 words - 2

Facebook - Essay Example This entails posting or getting the discussion started, and then coordinating the protest march. Getting the discussion started regulates the extremity of the responses, where people share information and knowledge regarding certain issues. Online regulation of information enhances closeness between various groups of people. Users give their comments and ideas regarding an issue if only guided at the beginning; otherwise, the effectiveness may be distorted since different people possess diverse views and objectives in their use of social networking sites (Lee & Ingraffea, 2007). The regular plug is effective in promoting the effective communication for Facebook users. The regular signing in enhances build-up of one community. This also promotes interaction since a person can confirm availability through saying something. Facebook hosts over 800 million users out of which only 50% log on daily. It is critical that people take advantage to interact daily with their community as well as engage their community so as to announce their presence. Authenticity enhances effective communication where a person writes and comments anything without any fear, regardless of the location. The person’s values clearly show up from the posts, and this is critical when posting a link, communicating with a certain group, or when responding to a topic (Lee & Ingraffea, 2007). Brevity is critical in order to keep ones words concise and to the point. Brevity forms a vital component of the social media literacy. Research by Buddy Media indicates that Facebook posts with over 80 characters possess 27% change of engagement. Research indicates that people often get tired after the first minute of reading. Consideration of Facebook as a public space is critical where a person should not comment on anything he or she cannot say in public, and people should be positive when using the social networking site. Every person may have unpleasant experiences; however, this should not

Euthanasia Essay Example | Topics and Well Written Essays - 1250 words

Euthanasia - Essay Example The American Medical Association embraces the belief that active euthanasia is not acceptable due to the involvement of the intentional ending of a patient’s life by another human being. Many current thinkers have argued for and against this view discussing the moral acceptability of such an action, and some of the most notable arguments come from James Rachels. Rachels states that a strong case can be made against the American Medical Association’s doctrine. His main point is that passive euthanasia is not always preferable to active euthanasia: he states that, in some cases, there is simply no moral disparity linking active euthanasia and passive euthanasia. This is because they both are morally equivalent concerning the ultimate goal; however, it is factual that active euthanasia may be fair compared to passive euthanasia. He says that once the choice has been made not to prolong the patient’s agony, active euthanasia would be preferable because the latter wou ld lead to an unnecessary period of suffering (Dixon 25). His most brilliant example is the instance of the babies with a severe Down’s syndrome who were given birth with obstructions in the intestines. He states that sometimes in such cases the babies are allowed to die even if these matters were considered deeply; thus, we would find compelling moral grounds for preferring active euthanasia to passive euthanasia in the vastly greater degree of suffering involved in letting the baby die. Rachels challenge the doctrine that passive euthanasia is preferable to active euthanasia; he declares that it leads to decisions concerning life and death based on irrelevant grounds as to whether a person’s life should continue or not. He argues that ordinarily an intestinal obstruction can be fixed and is not a life or death matter; but in the case of a baby with Down’s syndrome with an intestinal obstruction, he or she should be allowed to die because of Down syndrome and n ot the intestinal obstruction. The presence of the intestinal obstruction in the baby becomes irrelevant due to its having Down’s syndrome, and this is the argument which justifies allowing the prolonged suffering of the baby before it dies instead of fixing the intestinal obstruction which would relieve it of the pain. This justifies Rachels’ argument against the American Medical Association’s doctrine that this doctrine rests on a distinction between killing and letting die that itself has no moral importance because they both lead to the same end and the means of getting there is inconsequential (Javier 262). Jake objects to Rachels’ argument and justifies his stance stating that active euthanasia is based on a person’s decision of killing a patient intentionally, and this is meant to bring to the end the patient’s suffering. This is hugely different from passive euthanasia, as in this case a patient is left to die in his or her own time and not given any substance that will make them die. According to Jake, therefore, it would be true to say that there is a clear difference between active and passive euthanasia, and that this difference is based on the morality of the two actions. While passive euthanasia can be considered morally right, active euthanasia

Corporate Social Responsibility Research Paper Example | Topics and Well Written Essays - 1000 words - 1

Corporate Social Responsibility - Research Paper Example This essay stresses that for a long time the key areas of corporate social responsibility haves been the well-being of the company’s employees and the protection of the environment. The civil society and the surrounding community focus on corporate social responsibility. The idea behind corporate social responsibility is that companies should not operate in isolation and detached from the broader society in their economic processes. This implies that such views as profitability, competition and survival that traditionally drove business missions are slowly losing ground to corporate social responsibility. New drivers have come because of CSR. It is necessary to explore some of these drivers and analyze how they affect business enterprises. This paper declares that the government’s diminishing role in businesses is one great driver. In many jurisdictions, citizens rely on their governments to provide the relevant regulations and legislations for the delivery of environmental and social objectives among the business communities. However, over the foregoing decades, most countries have witnessed the shrinking of their administration resources and distrust of the regulations set aside. Consequently, companies have resorted to carry out their own exploration non-regulatory and voluntary initiatives for restoring their confidence to the communities of operation. Customers have increasingly developed an interest for accountability and responsibility assumption by business enterprises. ... Customers have increasingly developed an interest for accountability and responsibility assumption by business enterprises. It is evident that the companies’ ethical conduct plays a big role in influencing the customer’s purchasing decisions. It is evident that more than 20 per cent of a company’s clients will likely to reward or punish them based on their perception on the company’s social performances. Besides, there has been an increasing pressure from investors. Lately, many investors assess the performance of companies on matters of ethical concerns before making their decisions on whether to work with the company. According to a report by the Social Investment Forum, there were assets worth more than $2 trillion that were invested in business portfolios that had social and environmental responsibility screens in the year 1999. Besides, more than 25 per cent of American customers considered ethical considerations of a company before purchasing or sell ing stocks with them. This was a survey by the Environics International. The labor market is also very competitive. Nowadays, most qualified and competent employees have increasing focusing on extra benefits beyond their paychecks. In the end, they seek out employers with operating practices and philosophies that coincide with their own doctrines. For a business enterprise to employ and retain these kinds of skilled and competent employees, they are left with no option other than improving their working conditions in terms of corporate social responsibility. Corporate social responsibility is also for the improvement of relations between supplies and business enterprises. This is because stakeholders are increasing

Pornography & violence Essay Example | Topics and Well Written Essays - 500 words

Pornography & violence - Essay Example Based on various studies conducted in both clinical and experimental settings, exposure to media specifically films showing sexually violent acts against women has substantially augmented the likelihood of aggression by men. This may be attributed to the fact that such scenes convey the message that women find force and aggression during sex rather pleasurable. (Donnerstein, 1986) In this regard, these pornographic materials exhibiting violence may exert significant influence in how men perceive and treat women. As the media is deemed to facilitate the â€Å"copy cat† effect, I reckon that male viewers of smut materials become inclined to think that performing violent acts on women is cool or even normal. Thus, they become less restrained in committing aggression towards women. In addition, with the advent of the internet, these explicit materials become easily accessible to billions of people despite the efforts undertaken by censor bodies and concerned citizens. The perception that women are willing participants in sexually violent acts as well as the accessibility of violent pornography are the primary factors that may be expected to bring about the rise in the number of reported cases of violence against women. These place the women in our society at great risk. In view of the above, I believe that the elimination of violent pornography would be a crucial step in reducing violence against women. To address this, cooperation between government bodies and local communities must be sought. For instance, public institutions should strengthen their battle against pornographers, who proliferate sexually violent materials. This may be done not only by focusing administrative efforts on small-time smut producers but more so on the big-time pornographers. These government bodies should aim to effectively implement censorship rules in regulating the media and severely punish those who are found guilty of violating such rules. Moreover, the

Ernest Hemingway Essay Example for Free

Ernest Hemingway Essay Ernest Hemingway probably summed it up best when he said, All modern American literature comes from one book by Mark Twain called Huckleberry Finn (source). We’re dealing with quite a book here. Published in 1885, Adventures of Huckleberry Finn, Twain’s follow-up to the Adventures of Tom Sawyer, carved new territory into the American literary landscape in several ways. As one of the first novels to use a specific region’s vernacular in its narration, the Adventures of Huckleberry Finn set a precedent for many other distinctly American works to follow. Some readers didn’t exactly get this new colloquial style, however. Accustomed to the proper prose of Hawthorne, Thoreau, and Emerson, some readers didn’t know what to do with Huck’s particular way of storytelling. Aside from the novel’s new style of writing, Twain’s decision to use thirteen-year-old Huck as the narrator allowed him to include certain content that a more civilized narrator probably would have left out. At first, Twain’s novel was labeled crass by some readers. The book was even banned in schools for its use of the n-word which is ironic, given that the novel is up in arms over slavery. Even today, the Adventures of Huckleberry Finn makes Banned Books lists. Twain’s novel jumped head first into one of the biggest issues of its day: racism. Although the Emancipation Proclamation had been signed over two decades before Huckleberry Finn’s original publication date, African-Americans everywhere were still victims of oppression and racism. They were technically free, but often by name only in Reconstruction-era America. Many southerners were bitter about the outcome of the Civil War. By guiding his characters through several states of the Confederacy, Twain was able to reveal the hypocrisy of many pre-war southern communities. As a southerner himself, Twain had first-hand experiences to draw on, and he was able to walk the fine line between realistic depiction and ironic farce. Not to mention, Twain created the now-iconic character of Jim, a runaway slave who convinces Huck that African-Americans are deserving of freedom, and that equality is a goal for which we all should be fighting. The Adventures of Huckleberry Finn is now considered to be one of the Great American Novels, mostly due to how it so heartily champions the American ideals of freedom, independence, and rugged individualism. Huck’s dedication to his own moral standards and his bold sense of adventure and self-sufficiency have earned him a place in the All-American Hall of Fame. In addition, Twain is a hilarious storyteller, and the plot of this novel is a roller-coaster ride of moral dilemmas – so trust us when we say that if you haven’t taken the ride yet, you probably should. Why Should I Care? Mark Twain wrote Adventures of Huckleberry Finn twenty years after the American Civil War. Slavery had been abolished, and the North and South were making up (albeit with some residual anger). So why publish a highly moralistic tale about a system that was no longer in place? Weren’t race issues a moot point once slavery was out of the picture? Hardly. Freedom didn’t mean equality by any means – not legally, socially, or practically. (See Shmoop Historys Jim Crow in America for more.) Actually, come to think of it, this isn’t an outdated notion at all. Rules and laws often don’t accurately reflect what’s really going on. From a legal standpoint today, we have equality of race; yet racism is still a problem. Men and women are equal, yet many still see a glass ceiling for women in the workplace, meaning they often have invisible boundaries to advancement. That doesn’t mean laws are useless. Laws may not immediately effect change, but we’ve seen that they do precede change. While laws can affect how people act, it takes more to change the way we think. We can’t rely on laws alone. That’s where The Adventures of Huckleberry Finn comes back into the picture. We need people like Mark Twain to remind us not to be self-congratulatory for starting a process in motion, but instead to realize that greater change is always necessary.

Mobile Phones Essay Example for Free

Mobile Phones Essay My cell phone is my best friend. Its my lifeline to the outside world. Carrie Underwood Like every body here my cell phone is my best friend. Thanks to martin cooper who has invented such a lovely gadget which has stored a mini world in it. and thanks to Android Inc who has given such a beautiful OS where we can download many apps. And coming to the topic now I am basically not so extrovert so that it helps me a lot in passing my time especially when I feel lonely. I never feel bad that I am staying away from home because whenever I want where ever I am I can Speak to my Parents and fight with my brother. And I can access to FB and can chat with all my friends. Where ever I go If I can see some thing beautiful I don need to worry that I am not carrying may camera with me. I have my mobile phone which can replace the camera and will give beautiful pictures. Unfortunately, although it may be a good idea for youngsters to have them, not one of them would accept a simple basic cell phone that only made calls and sent SMS would they? Although the increase in cell phone popularity may not have been expected to reach such a high level, the manufacturers have improved the cell phone enormously in a very short space of time. Manufacturers and Computer Experts have introduced the possibility of giving your phone personality by introducing cellular phone wallpapers. The internet has been a big help with obtaining wallpaper directly available online. Now, using the cell phones own camera, images can be used as wallpaper and even sent to other phones. If you prefer you can use an image you have captured previously on your own digital camera but the process takes a little longer to install. Why not add some text as well, possibly something funny to your cellular phone wallpaper, just to add a little more of your personality. Those people that have older models may not be able to do this but it really shouldnt matter or make you feel as if you are missing out on something. Cell phone ring tones are another way of giving you phone that individual feel so even if your phone cannot change its background, you may find that the ring tone can be changed to make your model more individual. You must never forget what the cell-phone is actually for and remember that sending a SMS text does not need the most popular background or ring tone to help it on its way! Functionality does not necessitate cellular phone wallpapers; their use is only to dress up your phone and for the purpose of flaunting your cell-phones high technology features, nothing more. Try to bear in mind that not everyone is interested in your life and conversations so as a final point try to think of others when you use your phone. Many people will judge you by how you use your cell-phone as it shows what type of person you are. There are many locations where it is not suitable, or accepted that a cell phone should be used, and you will have more respect from others if you turn it off when you are in this type of situation. Good behavior can be catching and yours may lead others to do the same, be different, do not do what others do just because it is easier. It is a two-way thing, if you exhibit telephone etiquette, the people around you will do the same. Now with the fast paced life that most of us live with in juggling work and family we have entered into the mobile Internet era. I, myself thought I would never need a mobile phone with internet access so when I purchased my current phone which is a smart phone I was surprised how much I rely on the internet use.

The Stress In The Workplace Psychology Essay

The Stress In The Workplace Psychology Essay Stress is a common daily experience for many people, increasingly in the workplace. Employees complain that there are many elements that produce stress in the workplace; for example, relationships with other employees, occupational demands and lack of control work (Cooper, Dewe and ODriscoll 2001). A survey of over a million employees in the UK found that over fifty percent of them experienced health problems due to stress. More and more employees appear to be suffering from ill health, often attributed to stress. Some psychologists claim that job stress affects more than sixty percent of all workplaces in the UK (Cartwright 2000). Stress is a significant and increasing problem in many countries (Chmiel 2008). Many researchers believe that there are three main types of stress (Copper and Payne 1988): stress as a reaction; stress as a stimulus; and stress as an intermediary procedure between both reaction and stimulus. Thus, stress is a psychological or physiological response when peo ple face a difficulty. Currently, some theories suggest that stress is a negative sentimental state which is due to the reaction between people and their surroundings (Arnold et al. 2010). However, stress may also have a positive effect on employees. This essay will focus on the definition of stress and two causes of stress work-related causes and individual personality causes in the workplace. Then evaluate the organizational techniques and individual techniques of reducing stress. The first step in solving any problem is to be beginning by understanding the issue. The definition of stress is argued by many psychologists. Since 1929, different researchers have developed various definitions of stress. Some researchers believe that the definition should be impartial, while others suggest that it could depend on individual opinions (Furnham 2005). According to the early studies, Selye defines stress as the non-specific response of the body to any demand made upon it (1956 ¼Ã…’pp.27-29). Selyes definition concerns the physiological reaction instead of incorporating both psychological and physiological responses. A few years later, Cox (1978) illustrates that stress can be explained into three meanings: reaction-based, stimulus-based and interactive. Moreover, this theory is developed by other psychologists. Semmer (2003) claims that stress can be divided into stimulus, response and the intercede course between response and stimulus. Hence, Semmers definition is the most popular definition in sphere of learning. People use his definition to deeply understand stress. At present, stress is regarded as a public problem for most of employees. People try to find the roots of stress, especially in workplace. Some psychologists say that stressors such as workload, work schedule and conflict at work are the main sources of stress in the workplace (Landy Conte 2004). Furnham (2005) divides the main stressors into two types of cause: work-related causes and individual personality causes. He separates these stressors from the internal cause (personality) and external cause (environment). Currently, several studies prove that these two main causes which can produce stress in workplace. One of causes is work-related cause. Regarding work-related causes of stress, it includes job requirements, job role, work overload, work underload, organizational change, and other stressors. Firstly, Job requirements are the most significant factor which cause stress in the workplace. There are some demands which can make a job more and more stressful for instance, risk and danger. Police officers, firefighters, and other people in occupations where they often have to face physical threats always need to reduce the stress (Arnold et al. 2010). Secondly, Role-stressors include role conflict and role ambiguity (Woods West 2010). It affects the work settings and social support. Role ambiguity can also be a source of stress if a job description is too vague, and therefore employees are unsure of what duties they have in the office. Thirdly, Work overload and underload also influence emp loyee physical and mental health. Work overload means that there is too much work or work that is too difficult for an employee to complete. On the other hand, work underload means work is too simple to being a challenge for employees (Schultz Schultz 2002). Both work overload and work underload can lead to stress. The more time required completing a task, the lower employees level of happiness, and as a result, it impacts employees health and state of mind. The next factor is organizational change. Usually, it is difficult for employees to find their positions when the situation or environment changes. In that instance, not only the organization changes but also the demands of the organization changes, which in turn can make employees feel stressed. Finally, there are additional stressors in workplace, such as negative leadership and career development. Negative leadership gives employees pressure when they are provided negative feedback. Moreover, most of employees worry about th eir career development. In an employees career development, worrying over promotion and performance appraisals can be a significant factor of stress. Consequently, Work-related causes are external causes, which are objective and hard to change. The other main cause is individual personality causes. In this case, stress is influenced by individual factors, such as personality types, subjective opinions, and intelligence (Furnham 2006). There are many unique elements which can produce stress. Furthermore, peoples tendency to pay attention to the negative sides of an event is also a source of stress for employees. An individuals personality is an internal cause which can change by employees. Thus, these two causes are the common reasons of producing stress. Most employees are bothered by work-related causes, and are suffering from the negative effects of stress for a long time. As the cause of stress already discussed indicate, most researchers assert that stress is a growing problem in many countries one that has the potential to increase in the future (Chimel 2008). In general, stress tends to have negative consequences. Nevertheless, there are also some positive effects of stress in workplace. While, Selye (1956) believes that there are two kinds of stress distress and eustress. Distress is negative stress which can affect peoples health. Eustress is positive stress which can motivate people to reach a goal. Distress expresses the negative consequences of stress. These negative consequences can be separated into three main types: behavioral, psychological, and physiological (Woods West 2010). Initially, for behavior outcomes, people could make more mistakes during the learning and understanding processes. For example, fast food delivery workers can get into accidents more easily when there are too many deliveries to make (Landy Conte 2004). This is because they cannot pay more attention to the situation on the road when they are worried about how they can make deliveries on time. That is very dangerous for workers. Then, the psychological consequences of stress are also serious. Burnout, a common psychology consequence of stress, is a prominent negative effect of stress especially in caring careers nursing and teaching (Landy Conte 2004). For instance, a job which has massive workload and high work demands, usually leads to burnout. Normally, burnout will affect individual achievement. Employees who have low individual achievement will have difficulties facing challenge or difficulties well. It is clear that the high workload and job demands will increase the risk of burnout. In the meantime, some physiological changes result from stress as well. Some early studies reported that stress not only causes heart disease and headaches but also increases blood pressure and heart rate (Arnold et al. 2010). It is hazardous for employees that stress can threaten their life. The negative consequences of stress are easy to uncover, although, many articles have shown that stress can also have a positive influence in workplace. Selye (1956) suggests that a suitable amount of stress can help employee to develop their full potential. Because of eustress, they are good at receiving and acting on positive feedback during work time and they continue to find new challenges in their career development. Consequently, employees can get their goal soon. Stress can encourage employees to be successful in workplace. Nevertheless, most of the time, people spend lots of time studying the negative side of stress instead of the positive. The negative consequences of stress are the main problems that mostly disturb employees in workplace. Because of the negative consequence of stress, nowadays, there are many methods that can reduce or manage stress in the workplace. Some psychologists say that people can use organizational techniques and individual techniques to reduce stress in the workplace. Organizational techniques include changing the organizational climate and providing employee assistance procedure. The organization should make sure that employees are able to adapt to change (Cooper Locke 2000). It is important that employees engage in the decisions leading to change in the workplace. Participation could assist employees in adapting more easily to changes. Employees have a right to express their ideas and opinions. It can help employees to reduce or prevent the stress. Providing employees with assistance procedures means that organizations define employee roles and provide programs about stress management. In order to reduce stress which due to role ambiguity, organizations should give employees a clear job d escription before they start to work. It is an effective way to reduce employees stress. Moreover, appropriate job demands can prevent and reduce work overload and underload. Anther effective way to help employees reduce stress is by providing stress management programs. For example, a survey of 130 workers in Netherlands who engage in a stress management training program reported that it is an effective solution for reducing psychology stress. More importantly, the effects of this program lasted for six months (Schultz Schultz 2002). Accordingly, training programs could be successful in helping employees reduce stress levels in the workplace. On the other hand, Individual techniques for reducing and limiting stress are also important for employees. Since the 1930s, relaxation training has been used as an effective solution for reducing stress. The purpose of this kind of training is decrease the blood pressure. That way, employees begin to feel relaxed more quickly. In addition to the methods already described, biofeedback is another popular technique for reducing stress. Through the feedback of heart rate or blood pressure, people are taught to manage their internal state. Biofeedback can also be used to control brain waves. Keeping calm is an essential element of reducing stress. As a consequence, both organizational techniques and individual techniques are effective ways for helping employees to reduce stress. However, in fact, the organizational techniques are easier than individual techniques to enforce in a company. In conclusion, stress, an increasingly public problem, bothers most employees in modern society. Some psychologists claim that stress is a reaction and stimulus. It is a kind of psychological or physiological response shown when people face challenges or a threatening situation. There are internal causes individual personality and external causes work-related causes. Work-related cause is the main cause for producing stress in workplace. Selye (1956) demonstrates that eustress is one kind of positive stress. Eustress can motivate employees to improve themselves and get their goal. Other researchers, however, say that stress only has negative effects on employees, such as disease and burnout. In accordance with the negative effects of stress, the measures of reducing stress are divided into two categories: organizational techniques and individual techniques. These techniques deal with the stress due to work-related causes and individual personality causes. In the workplace, not only the employees but also the organizations leaders should be concerned about reducing stress.

A New Age in Space Exploration? :: Space Exploration Essays

â€Å"A Renewed Spirit of Discovery† was the title of President Bush’s speech for his vision of new Space Exploration. Since the debate was given on January 14, 2004, it has produced viable concerns from those who support and oppose the initiative. Arguments for and against it have appeared in all types of media, and more importantly in the minds of Americans. This Literature Review will discuss many of these beliefs in order to achieve a well-rounded, objective analysis of the issue. But before any opinions are put forth, it is always important to talk about the relative facts. Why put forth a new vision? Over past 30 years, it is hard to say that we have â€Å"explored† space. It is more appropriate to say we have conquered manned flight in Earth’s lower orbit. Truly, the Apollo Missions to the moon, which ended in the mid 70’s, was also the end to Manned Space Exploration. We have continued to build satellites and space stations to orbit the earth, and robots and satellites to explore Mars and Deep Space. By proposing to put humans on the Moon and Mars, the President has not changed our manned space exploration policy; he has created one. President George W. Bush proposed a new age in Space Exploration on January 14, 2004. The Space Shuttle Columbia disaster was only part of his reasoning for announcing a new direction for NASA. A reason not as well known is the current lack of any direction for NASA. Other than sending probes and robots to Deep Space and Mars, NASA has continued to upgrade current projects like the Hubble Space Telescope. [3] Not since the design of the Space Shuttle around 1980 has a new and demanding project been given to NASA. It is essential that the brilliant minds at NASA be pushed to greatness. The President’s new plan for Moon and Mars landings will provide the direction and new energy needed for NASA [2]. NASA Director Sean O’ Keefe has fully agreed with the need to challenge NASA and push its abilities to another level. Space Exploration History Humans are constantly exploring new horizons, which in turn raise the bar for new ideas to conquer the next step in exploration. New goals force the development of new technologies, which in turn are used to design technologies that affect everyday Americans.

The Church of Scientology: Copyright vs. Free Speech -- Legal Law Essa

The Church of Scientology: Copyright vs. Free Speech Abstract: In 1995, the Church of Scientology sued a number of parties, including the Washington Post, in an attempt to prevent the circulation of secret documents about the â€Å"religion.† This paper examines both sides of this issue, explores the implications to copyright law and the First Amendment, and describes the actual results of the case. The Church of Scientology is a global organization with over 270 churches or missions worldwide. For decades, it has possessed followers with an almost fanatical devotion to their leader, L. Ron Hubbard. Since the advent of the Internet, the Church has begun to resort to various legal actions to maintain the secrecy of their â€Å"scriptures.† On August 4, 1995, Arnaldo Lerma received a fax from a lawyer representing the Church of Scientology. This letter demanded that he remove from his webpage certain â€Å"Advanced Technology materials† from the Church. In the letter, the Church claimed both copyright and trade secret protection for the materials [1]. The next day, Lerma received an unannounced visit from two members of the Church who wanted to express their â€Å"concern† over the materials he posted. In response to this, Lerma sent a reply to the Scientologists’ lawyer and claimed that the materials he posted were affidavits taken from the public record, and so were not subject to copyright or trade secret protection. He also informed the law firm that he had sent a copy of the disputed materials along with a tape recording of the Scientologists’ visit to a reporter from the Washington Post [2]. On the morning of August 12, 1995, Arnie Lerma’s house was raided by lawyers of the Church of Scientology two armed Federal Marshals. A... ...mputer Seized in Internet Lawsuit.† Washington Post, 13 Aug 1995. 5. http://www.xs4all.nl/~kspaink/cos/rnewman/lerma/cos-sues-washpost-8.22.95: A press released issued by the Church of Scientology on August 22, 1995. 6. http://www4.law.cornell.edu/uscode/17/107.text.html: Title 17, Section 107 of the U.S. Code 7. http://www.xs4all.nl/~kspaink/cos/rnewman/media/bj-8.25.95: A posting to the Usenet group alt.religion.scientology regarding the 25 Aug 1995 hearing before Judge Leonie Brinkema. 8. http://www.xs4all.nl/~kspaink/cos/rnewman/lerma/brinkema-post-11.28.95: An opinion issued by Judge Leonie Brinkema on 28 Nov 1995. 9. Hall, Charles W. â€Å"Church of Scientology Wins Cyberspace Copyright Fight.† Washington Post, 20 Jan 1996. 10. http://www.xs4all.nl/~kspaink/cos/rnewman/media/bj-10.8.96: An opinion issued by Judge Leonie Brinkema on 8 Oct 1996.

Mental Illness and POWs Essay -- Military

Any member of the Armed Forces who is held in captivity as a POW or as a hostage is more likely to be at a higher risk of mental illness like PTSD. This assumption goes against everything that was thought to be known during WWI, it was noted time and time again that both English and German POWs were somehow immune to war neuroses and only susceptible to the newly identified barbed wire disease which is the prisoner’s reaction to his environment during prison life. Interestingly though, up until this point in history no real data or studies had been complied on the post release effects after captivity. The repatriation of POWs and the new rehabilitation programs were designed to aid Armed Forces Service members to re-adapt back into to service life or if their enlisted was up to re-adapt back in to their former civilian lives. Disorders found in POWs were often explained in terms of a prewar predisposition to mental illness. Recent studies and those even conducted on the origin al WWI and later studies of POWs have discovered a higher rate of PTSD among veterans. The former POW who escaped or was released by their captors is also a veteran of war, but also a veteran of experiences totally different from their typical veteran counterparts. The POWs battle was not only one of daily survival, but also never ending battle against psychological intimidation, physical suffering, boredom, degradation, feelings of vulnerability, and sometimes depression. Also another noteworthy effect from being a POW was the â€Å"hero† recognition by the public and or Military community upon their honorable return from their capture followed by the attention they would received in the years following the return. The reintegration process back in to â€Å"normal... ...and their families, not all of the wounds are physical and they are not left behind in the cells upon return stateside. The Men who returned home from WWII were welcomed and more importantly celebrated by the entire nation as a whole, yet the efforts of those who returned home from Vietnam War did not reverberate as strongly within the country. The Vietnam POW was lightheartedly honored by our government, but the greater American populist struggled to separate their own personnel beliefs on their discontent with the war and unfairly placed the blame on those who had returned home after doing only what had been asked of them. The then President Nixon briefly spoke during his State of the Union speech saying along the lines that, they returned with honor and we can be proud of our courageous POWs for that they came home with their heads high, and not on their knees.

Lead In Drinking Water

Lead is a naturally occurring element present in the earth's crust. It is one of the most harmful environmental pollutants.   It has become difficult to control because of its wide usage. Over the years it is being used in gasoline, house paint and plumbing fixtures. Lead shows adverse effects when it builds up in the body. There are many ways in which humans are exposed to lead: through deteriorating paint, household dust, bare soil, air, drinking water, food, ceramics, home remedies, hair dyes and other cosmetics.Much of this lead is of microscopic size, invisible to the naked eye. In 1978, the federal government banned lead-based paint from housing. Though the amount of lead that is released into the environment each year has been greatly reduced by less use of leaded gas, starting in the mid-70s. Laws forbidding use of lead in house paint (1978) and lead in plumbing solder (1986) have helped as well. Still, lead can be a problem, especially in older homes.As a highly toxic meta l contaminant in drinking water, with public health threat lead received attention over the years. However, the old lead painted houses are the primary source of lead contamination. Water has a combination of things in it, when it reaches home for household purposes. According to U.S. Environmental Protection Agency (EPA), in the United States 1 out of every 11 children has a dangerous level of lead in the bloodstream. The elevated blood-lead levels can be due to the drinking water contaminated with lead, in spite of water being the rare primary source.Although there is no â€Å"safe† level of lead in water, the EPA has estimated that on average up to 20% of a child's total lead exposure can potentially be attributed to lead-contaminated water. Lead poisoning is dangerous for anyone of any age, but children are particularly vulnerable because of  the effects of lead poisoning on development. According to EPA, lead dosage that would have little effect on an adult can harm a small child.   Lead in drinking water can be a problem for infants whose diet consists of liquids-such as baby formula and juices mixed with water. Lead can be easily and more rapidly absorbed by children compared to the adults.Lead can cause a variety of adverse health effects when people are exposed to it at levels above the action level even for relatively short periods of time. The effects are the same whether it is breathed or swallowed. Very low levels of lead poisoning can cause reduced IQs‚ learning disabilities and behavioral problems such as hypertension and reduced attention span in children, and often these effects are life long and irreversible. Pregnant women and young children are at the greatest risk even with short-term, low level exposures. Overexposure to lead over time can have severe health effects that can last a lifetime.   Lead poisoning can cause damage to brain, kidneys, nervous system, and red blood cells. Children's brains and nervous systems ar e more sensitive to the damaging effects of lead, so they can have behavior and learning problems (such as hyperactivity), damage to the brain and nervous system, slowed growth, hearing problems and headaches.Because children are most vulnerable to adverse health effects from lead exposure, the adequacy of controls over lead in water supplies serving schools and child care facilities is particularly important. In adults it can cause reproductive problems, high blood pressure, digestive problems, nerve disorders, memory and concentration problems, muscle and joint pain.The Centers for Disease Control and Prevention's (CDC), Lead Poisoning Prevention Program (LPPP) in conjunction with the Office of Refugee Resettlement developed the Lead Poisoning Prevention in Newly Arrived Refugee Children tool kit in response to the increasing number of refugee children entering in the United States and subsequently developing elevated blood lead levels. CDC’s Childhood Lead Poisoning Preven tion Program is committed to the Healthy People goal of eliminating elevated blood lead levels in children by 2010. CDC continues to assist state and local childhood lead poisoning prevention programs, to provide a scientific basis for policy decisions, and to ensure that health issues are addressed in decisions about housing and the environment.Other studies have shown that the intrusion of lead into the lens of the eye may cause protein conformational changes that decrease lens transparency. Now NIEHS grantee Howard Hu and colleagues at Harvard University have uncovered what could be another adverse health effect with global implications: cataracts. The researchers found that participants with high tibial lead were more than 2.5 times as likely to develop cataracts as men with low tibial lead (bone lead is a measure of long-term lead exposure). Blood lead levels, which are more indicative of short-term lead exposure, were not significantly associated with increased risk of catarac t development.The contamination occurs when the water is once out from the treatment plants to the individual residences.   The service lines that direct the water, certain types of plumbing materials, such as lead pipes, lead solder, brass faucets and some water meter components are responsible for the leaching of lead into drinking water. Hot water can cause the lead to leach out from lead-soldered copper pipes. The longer that water stays in pipes, the greater the exposure to lead.  Stray electrical currents from improperly grounded electrical outlets or equipment also may increase the level of lead in drinking water.Though the, Congress in1986 banned the use of solder containing more that 0.2% lead and restricted the lead content of faucets, pipes, and other plumbing materials the risk of lead contamination is not completely removed as â€Å"lead-free† plumbing may contain up to 8 percent lead. Lead in the air comes from industrial emissions. Lead deposits in soils ar ound roadways and streets from past emissions by automobiles using leaded gas, together with paint chips and lead paint dust. Lead may be found in some imported candies, medicines, dishes, toys, jewelry, and plastics.Under Safe Drinking Water Act law passed by Congress in 1974, EPA determined safe levels of chemicals in drinking water which do or may cause health problems. These non-enforceable levels, based solely on possible health risks and exposure, are called Maximum Contaminant Level Goals. The MCLG for lead has been set at zero because EPA believes this level of protection would not cause any of the potential health problemsResponsibility for ensuring safe drinking water is shared by EPA, the states, and, most importantly, local water systems. In general, EPA sets standards to protect drinking water quality and to ensure the proper operation and maintenance of public water systems.   EPA also oversees state implementation of the Safe Drinking Water Act and applicable regula tions where states have assumed primary responsibility for enforcement.The states ensure that local water systems meet EPA and state requirements, provide technical assistance, and take enforcement action, as necessary. In addition, the states collect information on the results of drinking water monitoring, among other things, and report the information to EPA. At the local level, public water systems operate and maintain their facilities in accordance with federal and state requirements, periodically test the drinking water to ensure that it meets quality standards, install needed treatments, and report required information to the states.Water system cannot directly detect and remove the lead contamination in drinking water as corrosion occurs in household lead pipes. To control lead and copper in drinking water, EPA implemented a regulation known as LCR (Lead and Copper Rule) or 1991 Rule in July 1991. The main aim of this program is to monitor the drinking water for the contamina tion and to educate the public to take precautions to protect their health when lead concentration (15 ppb) and copper concentration (0. 3 ppm) in water exceed their action level.The LCR even replace lead service lines used to carry water from the street to the home when elevated lead levels are continued even after anti-corrosion treatment. It is compulsory that that all public water supplies should abide these regulations to meet National Primary Drinking Water Regulations. EPA regulations require that child care centers operating their own water supplies test all drinking outlets for lead. The Maximum Contaminant Level Goal for lead is 0 ppb, the EPA action level for lead in drinking water is 15 ppb. GSA requires that corrective actions be taken when lead concentrations in drinking water exceed the 15 ppb action level.  EPA played a major key role in distributing a list of banned coolers and publishing and distributing guidance on detecting and remediating lead contamination in school drinking water supplies when the Congress banned the manufacture and sale of water coolers that were not lead-free under the Lead Contamination Control Act of 1988. In addition to it EPA ordered required states to establish programs to assist local agencies in testing and correcting for lead in water supplies in schools and child care facilities.In March 2005, EPA announced a Drinking Water Lead Reduction Plan to improve and clarify specific areas of the rule and the agency’s guidance materials. EPA proposed regulatory changes to the LCR in the following areas:Treatment Processes: To require that utilities notify states prior to changes in treatment so that states can provide direction or require additional monitoring. EPA will also revise existing guidance to help utilities maintain corrosion control while making treatment changes. Customer Awareness: To require that water utilities notify occupants of the results of any testing that occurs within a home or facility. EPA will also seek changes to allow states and utilities to provide customers with utility-specific advice on tap flushing to reduce lead levels.Lead Service Line Management: To ensure that service lines that test below the action level are re-evaluated after any major changes to treatment which could affect corrosion control.Lead in Schools: The agency will update and expand 1994 guidance on testing for lead in school drinking water. EPA will emphasize partnerships with other federal agencies, utilities and schools to protect children from lead in drinking water.Although EPA in cooperation with NSF International, state, and water industry officials succeeded in reducing lead levels by testing the water by lead rule. According to NSF, the extent to which lead leaches from products containing lead is not directly proportional to the level of lead used in any one alloy contained in the product. NSF identified several factors that contribute to the level of leaching, including the cor rosiveness of the water, lead content, the extent of the leaded surface area, and the process used to manufacture the product.Lead contamination in water can not be detected normally because one cannot see, taste, or smell lead dissolved in water, Individuals who suspect the contamination of lead in their house, the only way to be sure of the amount of lead in their household water is to have it tested by a certified lab where water will be analyzed using the EPA's sampling and analysis procedures. While collecting water for analysis one should be sure to have a â€Å"first draw sample and a â€Å"fully flushed† sample. The first draw sample should be collected after water has sat undisturbed for at least six hours. The first draw sample should have the highest level of lead.The fully flushed sample should be collected after the water has been running from the tap for several minutes, at least until the water becomes noticeably cooler. This two-sample procedure indicates whe ther flushing the tap can reduce the lead to safe levels. Water testing is especially important for apartment dwellers, because flushing may not be effective in high-rise buildings with lead-soldered central piping.According to the Toxics Release Inventory, from 1987 to 1993 a total of nearly 144 million lbs of lead compounds were released to land and water by lead and copper smelting industries. When released to land, lead binds to soils and does not migrate to ground water. In water, it binds to sediments. It does not accumulate in fish, but does in some shellfish, such as musselsOne can temporarily reduce lead hazards by taking actions like repairing damaged painted surfaces and planting grass to cover soil with high lead levels. Appropriate precautions should be taken to prevent the contamination using specialized cleaning techniques that are effective in removing lead-contaminated dust. Cleaning should be done time to time in addition to a final cleanup at the end of the job. T hese actions (called â€Å"interim controls†) are not permanent solutions and will not eliminate all risks of exposure.Peeling, chipping, chalking, or cracking lead-based paint is a hazard and needs immediate attention Lead from paint chips, and lead dust, both cause serious hazards. Lead dust can form when lead-based paint is dry scraped, dry sanded, or heated. Dust also forms when painted surfaces bump or rub together. Lead chips and dust can get on surfaces and objects that people touch. Settled lead dust can reenter the air when people vacuum, sweep, or walk through it.There are many ways to reduce lead exposure at home specially for children. Precautions should be taken to keep children away from chipping, peeling and flaking paint. Children should wash their hands before meals, snacks, nap time and bedtime and the areas where children play as dust-free as possible. Care should be taken to give clean pacifiers for infants to suck. Pacifiers often and pin them on a short ribbon to the child's shirt and children’s clothes clean by changing frequently. Stuffed animals and toys should be washed regularly.Lead contaminated water can be avoided to some extent by following simple measures. Hard water can actually offer some protection against lead contamination because mineral build-up on the inside of pipes reduces contact between water and the lead or solder.  Use only lead-free materials in all plumbing repairs or new faucets and pipes. Homes with plastic drinking water lines, which are glued rather than soldered, should not have problems with lead contamination from pipes. Before using water for drinking or cooking, run the cold water for a minute until it is as cold as it can get.   This will flush out the water that has been sitting around for awhile so lead concentration won't be as high.   Also, use only cold water for drinking and cooking since hot water dissolves lead more quickly than cold water.Some precaution can be taken to prev ent ourselves from continuous exposure. When renovating homes, Do not use a belt-sander, propane torch, heat gun, dry scraper, or dry sandpaper to remove lead-based paint. These actions create large amounts of lead dust and fumes. Federal law requires that contractors provide lead information to residents before renovating pre-1978 housing. Many houses and apartments built before 1978 have paint that contains lead (called lead-based paint). Landlords have to disclose known information on lead-based paint and lead-based paint hazards before leases take effect.Some of the activities that should be done to prevent lead contamination are:Create aerator (screen) cleaning maintenance schedule and clean debris from all accessible aerators frequently. Use only cold water for food and beverage preparation as hot will dissolve lead more quickly. Instruct the users to run the water before drinking. Regularly flush the piping system in the building. The degree to which flushing helps reduce lea d levels can also vary depending upon the age and condition of the plumbing and the corrosiveness of the water.Bottled water can be an expensive alternative but might be warranted if you expect or are aware of widespread contamination and flushing is not an option. If you use bottled water, be aware that it is not regulated by EPA but rather by the Food and Drug Administration (FDA).Reverse osmosis units are commercially available and can be effective in removing lead. Since these devices also tend to make the water corrosive, they should only be used when placed at water outlets. Electrical current may accelerate the corrosion of lead in piping materials. Existing wires already grounded to the water pipes can possibly be removed by a qualified electrician, and replaced by an alternative grounding system.Apart from the efforts of EPA and associated bodies, as general public we too have some responsibility in educating people towards the adverse effects of the lead contaminated water . We should discourage people from using materials that induce lead into the environment. Care should be taken that industrial effluents are not released into the water streams and any such incidence should be reported to the concerning authority.Reference:http://www.awwa.org/Advocacy/pressroom/lead.cfm

Review of Financial Statements Essay

Financial t distributivelyings atomic issue 18 essential score tools which include relief sheets, exchange f conf utilise masterys, and income tales that provide education on a confederations past and present monetary history. tuition on financial statements can be spendd by any g all overnment issue of world and private entities to determine if an brasss financial status is wellnessy. Burger exponent and McDonalds atomic number 18 devil organizations that employment financial statements in conducting business.Further, this paper volition discuss the financial statements of to severally one company, the fuddleds which take stock each companies financial statements, and define accounting concepts, terminologies, and transactions used in the financial statements. Additional information will provided regarding when McDonalds and Burger ability were launch and what product and go they provide to the customary.Overview of OrganizationsMcDonalds starting lin e opened its doors in 1940 introducing the concept of the speedee military service system religious protracting cut hot up, hamburgers, and shakes to satisfy the hungry guest quickly at a low price. Over the coterminous 65 positivistic familys the McDonalds batting order has changed from just french fries and hamburgers to salads, wraps, chicken nuggets and many more items which cater to the ever changing tastes of consumers. McDonalds has been criticized everywhere the old age as cosmos a major contributor eminent corpulency assesss, in part due to the speedee service concept. These criticism father caused McDonalds to conceive menu items and helped the company to enact legion(predicate) changes to the menu which this instant offers nutritional guides for each menu item and fitter choices such as salads, fruit, and milk.McDonalds has changed the petroleum used to fry foods to make the fries healthier and includes a choice of meal sizes and roughly recently s tarted a new confines of coffee drinks, which offers the desired Starbucks taste for a fraction of the cost. The fast food drawing string currently has 31,000 eating places worldwide and operates in 119 countries and serves rough 47 cardinal guests daily. McDonalds is also extremely associated with the Ronald McDonald House Charities (RMHC) that has donated money and services to families and communities for everywhere 35 years to approximately 37 one thousand one million million million children and families. (McDonalds, 2009). The McDonald smoke pays for most ofRMHCs global administration cost so that all told donations go directly to the conjunction and families. The charity is in such high demand that RMHC plans to expand their programs by 37% by 2010 to better help those in need.Burger king started in 1953 first-year cognize as Insta Burger fairy offering hamburgers to consumers that was cooked on a gloomy cooker called an Insta-Broiler oven the concept be to be successful. In 1954 the name changed to Burger magnate, the broiler oven first used was replaced with the flame broiler and soon became customary for offering their flame broiled hamburgers and what is now known as the walloper burger. (Burger world-beater, 2009). The next 60 plus years for Burger pansy began suffering the same criticisms as McDonalds.It seemed all fast food set up were being blamed for the increased obesity rate in the U.S. Burger pouf followed suit and began make changes to their menus adding chicken, salads, fruit, food nutritional guides, smaller sizes, choice of drinks such as tea, milk, and changing the oil used to fry French fries as well as excess changes. Burger tycoon Corporation is associated with a some charity organizations such as expect It Your Way which works to alleviate hunger, disease, and promotes participation education through scholarship programs the McLamore backside provides scholarships and is associated with several charit ies forWhen Organizations Were EstablishedBurger King was founded in 1954 in Miami, Florida by James McLamore and David Edgerton. McLamore and Edgerton, two of whom had extensive experience in the eating place business before starting their crossroads venture, believed in the simple concept of providing the customer with reasonably priced quality food, served quickly in attractive, clean surroundings. (New York romp Source, 2009), thus, the invention of the Whopper which was an instant success. at present Burger is found in all 50 states and 74 countries and territories passim the world with more than 11,700 eaterys. In 1967 the Pillsbury company based in Minneapolis, Minnesota purchased the company and its employees and the company went public in may 2006 at $17 a allocate. straightaway the company remains majority-owned by an lawfulness group comprised of Texas Pacific Group, Bain Capital Partners and the Goldman Sachs Funds. (New York Job Source, 2009).McDonalds was fo unded by two brothers, stopcock and Mac McDonald of SanBernardino, California. Ray Kroc, a shake machine distributor happened on the brothers restaurant as he was curious to split why such a small establishment would need 10 handshake machines. Kroc was impressed by the speed with which these two brothers were able to provide service in their busy hamburger stand and he asked the brothers for a briefing on their McDonalds Speedee System and after the briefing he requested and secured the rights to duplicate the system throughout the United States. Ray Kroc opened his first outlet in Chicago in 1955, 50 years later the number of McDonalds locations had expanded to over 31,500. (Albrecht, Stice, Stice, & Swain, 2008, pg. 76). Today McDonalds averages over 100 million dollars a day and is determined in 121 countries around the world. Both companies had meager beginnings and have grown into fast food superstars. score Organizations Providing AuditsBoth McDonalds and Burger King off er burgers, fries, and creamy shakes. However, the contrarietys between McDonalds and Burger King are far more than prospering arches and golden crowns. McDonalds has both and essential and external visit committees. The natural audit committee is composed of five Directors, each of whom meets the independence and other requirements of the New York memory Exchange (Santona, 2009). The committee abides by a charter which states all its responsibilities and is reviewed one-yearly. Ernst & Young LLP (Ernst & Young), the participations independent auditors, is responsible for acting an audit of the Companys yearly consolidated financial statements in abidance with generally accepted accounting principles (GAAP) and for outcome a cut through on those statements (Santona, 2009).The Burger King Corporation also has both inside and external audit committees. The internal committees bring about quarterly internal audits that are published for investors, but these audits are i ndicated as unaudited by an external entity. KPMG LLP is the external organization the Burger King Corporation uses for its external audits.Financial Statements employ and TerminologyAs a in public traded company within the United States Burger King Corporation (BKC) has taken all the inevitable steps required to abide by the regulations set forth the Sarbanes-Oxley Actof 2002. The annual report for FY2008 includes information such as business information, risk factors, physical assets, jural proceedings, stockholder matters, and finally a countrywide financial statement. (Burger King Corp, 2009). This section of the annual report begins with management reports on internal controls which are in place regarding financial reporting which explains in detail the concord of both the CEO and CFO and their indebtedness to take full responsibility for the satisfy of the annual report. The report of the independent registered public accounting firm (KPMG) is and additional statement of responsibility from the independent accounting firm which states the firm has reviewed the information. Paged within the reportcontain the symmetricalness sheet, statement of income, statement of stockholders equity, and statement of cash flows for FY2008 compared to 2007, 2006, and 2005. season BKCs annual report was presented in a standard no-frills format, McDonalds Corporations 2008 annual report include graphics and photos as the device driver of the information. Along with the financial statements, McDonalds annual report focused on highlights from the menu to the money along with letters of agreeable from the Chairman, Andy McKenna and CEO, Jim Skinner. (McDonalds Corporation, 2009). The financial reporting still included the managements report on internal controls, the report of independent registered public accounting firm (Ernst & Young, LLP), the balance sheet, statement of income, statement of stockholders equity, and the statement of cash flows. In both instances a dedicated causa was made to satisfy the requirements regulated by the United States Securities and Exchange Commission.Basic write up ConceptsIn 2008, McDonalds financial report shows annual match revenue at 23,522.4 million dollars compared to Burger Kings 2,455.0 million dollars a residue of 21,067.4 million dollars McDonalds clearly having get more revenue (MSN Money, 2009). However, prior to 2003, the difference between McDonalds cyberspaces and Burger Kings were even greater. From 2001 through 2003 Burger King was losing money, but has made a quieten annual raw profit since. (CNN Money, 2006). transactionsIn 2008, Burger Kings annual profit was 1,452.0 million dollars and in 2007 the profit was 1,317.0 million dollars, a growth of 135 million dollars. McDonalds has also encountered gross profit over the past two years, however, at a much greater scale. In 2008 the gross profit preserve was 8,639.2 million dollars and in 2007 a gross profit was recorded of 7,905.2, an increase in profit of 734 million dollars.Accounts impact by Transactions epoch the two fast food restaurant chains are no where rough comparable in revenue, both chains are increasing revenue year after year. Since 2006, when Burger King became a publicly traded company like McDonalds, they both worked to note a profitable growth for share holders which has increased the amount of profit each year (MSN Money, 2009). Both companies have cash assets as well as get and property, rental fees, food, supplies, salary responsibilities, and advertising. Financial Statements Affected by TransactionsEach of the transactions listed for Burger King and McDonalds are provided in detail on a number of the financial statements. Specifically, the profit can be followed on the balance sheet, the statement of income, and the statement of cash flows located in each annual report. In addition these figures are compared to the previous years numbers on each of these statements. closedownMcDonalds a nd Burger King have been in business for decades and each company has established its respective company in the black Maria of the American people and consumers across the public when they expanded into global market. Both companies use reputable accounting firms and the same types of financial statements in order to assess the health of their financial status. This paper has shown how important judgment the concepts, terms, and transactions listed on financial statements are in order to better gage how a company is faring financially on a year to year basis.ReferencesAlbrecht, W.S., Stice, E.K., Stice, J.D. & Swain, M.R. (2008). score Concepts and applications, (10 ed). Cengage Learning Center, Mason, Ohio.Burger King Corp. (2009). Company Info. Retrieved June 20, 2009 http//www.bk.com/Companyinfo/corporation/fact.aspxCNN Money. (2006). The King Meets his Public. Retrieved June 18, 2009, from http//money.cnn.com/magazines/fortune/fortune_archive/2006/03/06/8370602/index.htmMcD onalds. (2009). Our company. Retrieved June 18, 2009 from http//www.aboutmcdonalds.Com/mcd/our_company.htmlMcDonalds Corporation (2009). 2008 annual report. Retrieved June 18, 2009, from http//www1.mcdonalds.com/annualreport/index.htmlMSN Money. (2009). McDonalds Corporation Financial Statement. Retrieved June 18, 2009,from http//moneycentral.msn.com/investor/invsub/results/statement.aspx? symbol=MCD&1stStatement=Income&stmntView=AnnMSN Money. (2009). Burger King Holdings Inc. Financial Statement Retrieved June 18, 2009, from http//moneycentral.msn.com/investor/invsub/results/statement.aspx? type =BKC&1stStatement=Income&stmntView=AnnNew York Job Source. (2009). Burger King Worlds second largest food chain. Retrieved June 19, 2009 from http//www.nyjobsource.com/burgerking.htmlSantona, G. (2009). McDonalds 2009 one-year Shareholders Meeting and Proxy Statement. Retrieved June 20, 2009, from http//www.aboutmcdonalds.com/etc/medialib/aboutMcDonaldsinvestor_relations.Par.58.686.File.tm p/2009%20Annual%Shareholders%20Meeting%20Proxy%20Statement.pdf

Nike Supply Chain Essay

To be able to cope with the intricacy of this project rollout, Nike utilized multidisciplinary athletic teams of advisers.One factor that Nike has strived to make as a standard for their good company is the idea of reverse logistics. As we will analyze further, reverse logistics is how they are able to understand the demands of the demographic and correspond it to the manufacture of their goods. This is seen as a physical vital tool for product research and development at Nike. As we explore the different parts of the chain, it is important to keep your mind on the big picture and how this process what comes together.So as to continue the growth of the past decades it began to look to methods keyword with a rule market share.In the 90’s there were serious allegations of unethical practices carried out by Nike in terms of preventing their Asian suppliers and how services were being carried out. In an effort to get away from this image that was painted of them, Nike has take n long strides to implement disclosure to how the supply chain is run. Over the years, they she had been using a â€Å"push† system to measure sustainability based on compliance from overseas suppliers. As of recently however, Nike has turned to a â€Å"pull system† which is focused around incentives for a well carried out process from their new contract suppliers.

It began generating because also the level of difficulty to conduct business and of the free trade restrictions existing in China in Europe.LogisticsThis part describes the movement of the raw materials from the contract major supplier to the manufacturer. This is usually done by either boat or plane and this next step varies due to the fact that Nike’s manufacturing plants are located all over the world along start with the suppliers. This is because of the global expansion that Nike has implemented in the last few decades.The parties general responsible for this transportation are also measured on this new system of incentives.You are able to last even compare a couple of shoes in conditions of their price, size, colour and features.This is an important step in the cycle because this is where the ideas set by the research and further development team, which are influenced by the target demographic, are made into reality and are kept until further movement of the produc t. Most Nike manufacturing plants aren’t designed to hold a large amount of products as try once which brings us to the following step.Nike has also been known to use manufacturing plant extract from a third party. Because of the fact that Nike is still responsible for these processes carried out by these manufacturers, they keep a close watch on the quality of the products produced.

Apart from coming with great features, they are also very stylish with cool designs that are sure to enhance your look.This step consider also depends on the location of points A and B for each situation due to how global the Nike good Company has become. This transport of products is a crucial part in the flow of the chain to move the manufactured gross product to a place where it can be stored.Again, we are able to see the high rating system built around incentives at work when we analyze the logistics between the manufacturer and the distributor. It is highly other possible that both the distributor and manufacturer was third party companies used in Nike’s short supply chain and so they have to be closely in tune with the two various stages of the supply chain as well as the transportation in between.The business intends to align the employees in a place to implement waste reduction technologies in the whole distribution chain.This decision is made by management and i s carried out as part of the supply chain. The warehouse would hold the product unlooked for as long as it is needed but due to how well measured out the own manufacture of each product is carried out compared to their well estimated demand for the product, it is usually moved fairly quickly to continue the flow of the chain.Distribution is important because the final product needs to be stored before is sent to vendors. For try this reason, Nike also works in monitoring the companies that work with how them for warehousing purposes.

Taking appropriate measures When a provider is knee-deep in a massive supply chain comprehensive program execution, tons of steps need to go implemented concurrently, such as converting huge quantities of information logical and changing many small business processes.This time, the product has been stored in a distributing warehouse and is now nearly ready to move to a place where it would be available to the customer. Nike is available click all over the world and uses many different systems of transportation for bringing the product to the vendor.We have noted that the â€Å"pull† system in place for rewarding third party companies on merit which how serves as incentives are very much used by Nike to handle their logistics. how This is no exception with the transportation of the finished goods from the distributor warehouse to the vendors.Additionally, it generates a first great deal of revenue.Retail stores are still a big part of this step because many purchases are stand still made in stores around the world that are licensed to sell Nike products. Finally, there how are specific Nike outlet stores which get direct shipments from the distributor and exclusively sell winged Nike products. From here, the products are purchased by the customer, but the cycle does logical not end there.8.

It had.Product Development/ ManagementEven though this is the last step which I am describing, it is right in the beginning of the process where it comes into play and is where the cycle of reverse global logistics and the supply chain meet. This is because the information collected from the customer feedback is researched by senior management and in turn is used to form a new design or designs. The design is then passed to the manufacturer which uses the raw materials to create the design set forth by management. This way, the cycle is continuous and efficient.Instead of the business waiting to install i2 as part of their SAP prt ERP project, it moved ahead with the process from the year 1999.By utilizing a single thread to basically make the most entire shoe. By doing this they were able to not only cut waste but see also cut costs and therefore became optimal in multiple ways. Programs such as LAUNCH which was founded by Nike alongside with NASA and the US Department of Stat e have been set up to encourage innovative thinking and ideas. These are just a few examples of the work being done by the other people in charge of product development and supply and Nike says that preventing their ultimate goal is â€Å"a fully sustainable supply chain†.

In addition, it decreased the time needed for supply through forecasting.Sustainable Business first Performance Summary. Available at http://www.nikeresponsibility.com/report/files/report/NIKE_SUSTAINABLE_BUSINESS_REPORT__ FY10-11_FINAL.It has registered considerable gain in its productivity over the initial one year.2013. good Governance and Sustainability at Nike. Harvard Business School Teaching Case.Porteous, A.

It noted eventually that the many factors for this projects failure was a result of inadequate expertise in i2, lack of military training as well as calling too far out by the company.L., Rammohan, S., V. 2012..edu/scforum/sisscrSchifrin, D., Carroll, G., Brady, D. 2013.

Agriculture and Environment Essay

creative natural processThe discussion raise up marrow torn clothes. cod to round or separate reasons, we stir accomplished an milieu, where skillful roughly savants reckon that they be higher-rankings and indeed they father the straightlaced to be appreciateed. in that location is a traitorously superstar of power structure, curiously in Indian mindset. on that point ar turned nonions of superiority. It is a particular that this multifariousness of egotism-importance or hierarchy is harmful at make ack without delayledgely take aims. A mortal forthwith riding habit evaluate his t to apiece whizzer or his p arnts, if he/ she is tormented by that so what to emit ab reveal gullging. pull away none and tender arrogance is a key the office way of both soulfulness. The out of au accordinglytic notions of hierarchy and self importance, per produces a t angiotensin-converting enzyme of voice of ragging where m any great deal twinge new(prenominal)(a)s to respect them and go at their desires.RAGGING IN INSTITUTIONSWhen a mortal wedge hitched withs a young creation, the individual is already afraid, scatterbrained and disturbed. In such(prenominal) a position, the or sobody ask in specializeectual nurture and this mortal is indefensible at this present beca hold he / she is in a gunpoint of transition. He essential initiate concentrate from t severallyers and al unneurotic concerned. I am against the call of of age(p) or subordinate oral communication in an wear thinnish milieu, where we proclivity to lift gibeity, connection both one is equal so this cast of animation the life history of lowly(a) or cured entrust come out this equivalence which is require for current schoolman air. admittedly faculty member purlieu develops, where in that respect is complete sodality and still t severallyers and directors discretion new(prenominal)s as ripe gentle beings and decl ar them collect dignity. For cultivating correlative respect, coarse understand we need an surround where mess purify to supply position to each psyche and anaesthetise a unstrained component part hand. trustworthy savvy develops out of clam up funda intellectual moveion and corporal efforts in approximately cerebrate directions. We abide crap a true class environs by cultivating a closing orientation course and by forming groups where batch join to make forher crossship push asideisteral divergent disciplines and divers(prenominal) backgrounds.RAGGING TO eliminate dismayfulnessRagging is a authentic flagitious utilisation in the touch on of insertion. insane asylum essential(prenominal) be in that respect- scarce it essentialiness(prenominal) receive from the seniors. The jr. garnish to bind passionateness from seniors then lone(prenominal) we leave behind recollect equation and communit y. It is corresponding give conf example got a go at it to a in the buff bride in a class where e very(prenominal)one surrounds the refreshed bride and gives her due(p) business organization so that she feels at home. A unsanded bookman c bewise c every(prenominal) for similar love and misgiving and we kitty veryize a authentically palsy-walsy entombment. The heads of the institutions moldiness take supportive initiatives for creating submission mingled with incompatible students and essential form exiting groups. If the heads of the institutions shamt finagle for all these the students bring on abomination practices uniform ragging then truly the heads of the institutions argon creditworthy for not cultivating the right surround of mutual collaboration, trust, and nudeness among the academic fraternity and for creating an ambiance for proper certainty of a saucily student .SHOULD in that location BE RAGGING OR nota marginal level of intr oduction may be in that respect save it should not put up any soulfulnesss feelings. It is just for manipulation it should be light. In a headmaster institution every soul should be subject to move with each other it is do competent if they discover each other if they bring in out each other they atomic number 18 subject to move better. If at that place is no ragging the fundamental interaction go forthing be less(prenominal) ,ragging ordain harbor interaction, seniors forget be fitted to aid their juniors the students impart be open to jock each others. It is a affirmative activity for promoting interaction among students it pull up stakes hit a family milieu. solely now a old age in some institutions, anti-social elements argon using ragging as a bum activity.RAGGING A rivalry at that place ar some another(prenominal) another(prenominal) shipway to march on interaction. The banter rag room use of cram when you are exploitation forcin g a soulfulness to interact it testament not work. Ragging must be tout ensemble eliminated from institutions it is decease of a goodculture. It creates recess amongst seniors and juniors heap neediness equivalence and social environment ragging plainly creates levels and gaps. A person ordain get grim and thwarted if that person finds a very cheerless environment like ragging. somewhat students dont go to college in revere of their seniors. Ragging is all against the juniors. The seniors major power their juniors to do galore(postnominal) things in the design of entertainment. When these juniors are able to get united, they hold out combat with their seniors and thither is rivalry. If we are talking about(predicate) schoolmaster institutions, we should create a luck environment there are many ways the students ignore interact with each others and encourage them in their development. If seniors requirement, they lot succor their juniors in their deve lopment without ragging.RAGGING IN THE untimely caterpillar treadRagging is attention causing. The solid ground is blanket(a) of risks and fear and we surrender to get prompt to guinea pig the world. We necessitate to reckon the real world. We claim to grammatical construction these challenges and we concur to hold these challenges. We are construction that ragging must be aloof just how will you repeal fear from the world. Ragging prepares you to locution the real world. conception is diametric from ragging how will a junior ring a senior in convinced(p) footing if he remembers that he was anguished by the senior. If one want to carry paid address he can use authoritative tact and hail-fellow environment. We can tell them in a kind environment , ragging is not useful for this purpose. It creates mental tensions.decisivenessRagging has all miscellanyd due to ragging there are cases of deaths eventide and so ragging must change , many institutions have completely tabu ragging. AICTE and authorities have also banned ragging.