Genetic Engineering Research Paper Example | Topics and Well Written Essays - 1000 words

Genetic Engineering - Research Paper Example Nature has the inherent ability to produce a new combination of genes through the process of natural sexual reproduction. However the number of combinations that can be produced is small due to limitations in sexual reproduction mechanism. Through the process of genetic engineering innumerable genes can be shuffled from a variety of organisms and used for the production of novel and economically viable traits (Genetic Engineering). This process was initially developed for the production of genetically modified foods that had resistance against pesticides and which provided higher yields. Genetic engineering allows for bulk production of substances which could be an economically viable option in cases where conventional process required to produce the same compound are expensive. This technology is now being widely used for the commercial production of enzymes, antibodies, crops, drugs and vaccines. In addition, several genetically modified organisms such as insects, bacteria, plants, livestock, fishes and animals are also being produced through this process that is not otherwise possible through natural means (Epstein; Abbas, Lasekan and Khalil). Though the technology has ushered in the production of organisms, crops and drugs with unique properties major interest groups within the society believe that genetic engineering is a threat to mankind as there are several grave consequences associated with the development. One of the main concerns is the ability of this technology to disrupt the natural ecosystems and the environment. All the genetically modified organisms such as plants, animals and microbes would further reproduce and mutate to give rise to ne life forms and all of these could cause irreversible changes to the natural ecosystems and environment (Epstein). Most of the genetic engineering work is carried out through the use of recombinant DNA (rDNA) technology that employs vectors such as plasmids or viruses to transfer the

Wedding cake model of justice is covere Essay Example | Topics and Well Written Essays - 250 words

Wedding cake model of justice is covere - Essay Example ess of the arguments in question, the case falls under serious felonies due to the implications of the actions taken by the defendant at the crime scene. Fights between wives and husbands are common from time to time. In some instances, these fights result in assault of either partner. Even though physical assault is a crime, it is a lesser crime compared to murder, rape, or kidnapping. In this respect, domestic violence becomes a less felony, but all the same a crime. The implications of misdemeanors are even less compared to domestic violence or other types of less felony. This makes misdemeanors rank even lower on the wedding cake model. A good example of misdemeanor is traffic rules violation. These types of crimes do not take long court sessions to resolve. In most cases, offenders plead guilty and pay fines, undertake community service, or serve a significantly short jail

Discuss One environmental problem facing cities and outline some solutions Essay Example for Free

Discuss One environmental problem facing cities and outline some solutions Essay Discuss One environmental problem facing cities and outline some solutions The issue of a severe problem called solid waste in Manila and Beijing is becoming a matter of concern. Causes of numerous waste aroused widespread attention. Therefore, the solution to reduce greenhouse gas emission from solid waste management can be regional and international (Ooi, 2009, p.189). It seems that waste has become an important part of the environmental problem in cities. Waste can be divided into two distinct parts, hazardous waste and non-hazardous waste, and the non-hazardous waste is consisted of municipal solid waste, industrial waste and some other types (United States Environmental Protection Agency, 2012). Because of the large amount of waste, government needs to spend more human and financial resources. Therefore, some additional environmental problems in cities are related to waste, such as air pollution, water pollution and the greenhouse effect. This article will introduce the causes of municipal solid waste, industrial waste and hazardous waste, and some effective prevention methods to solve these problems. The spawning of municipal solid waste, which including residents living garbage, hospital waste and commercial waste, building waste, leads to the most serious problem. Most of human behaviour could cause the growth of solid waste. Materials which are thrown away by citizens, such as the product bottles, food scraps, newspapers and batteries are the direct causes of solid waste. Consequently, effective methods need to be implemented. The most direct method is to decrease the amount of waste. To perform the principle of waste prevention, the society should focus on the recycling and collecting, which means to withdraw useful and organic materials, then turn these items into new products. This method could reduce the needs of raw materials. In addition, waste can be used as a resource and it will be economical use (United States Environmental Protection Agency, 2012). Manufacturing and industrial procedure are the most direct cause of industrial waste. Stone tools and sickles are difficult to be seen in current-day, because in factories, up-to-the minute production lines that produce numbers of waste per day are used as a substitute for wood and stone. To show an example, by 1990 the amount of industrial waste has raised  up to 265 million tons, which is a shocking figure to the public (Waste Industries, 2013). Hence, the city government should provide a convenient environment for factory managers and convince them that they should undertake the environmental responsibility. Meanwhile, managers should comply with the principle of recycling industrial waste. Therefore, waste management issues in cities should be people-oriented (United States Environmental Protection Agency, 2012). Hugo (2012) stated †Some industrial waste management services companies even emphasize on understanding clients’ industrial processes that produce waste and then supplying the tools for deterring accurate chemical and physical properties.† In addition, hazardous waste is damaged in both human health and the city environment. Solvents, electroplating wastes, heavy metals, and acids, which all produced by laboratory and chemical plant in cities cause substantial accumulation of hazardous waste. In agriculture, citizens’ non-standard behavior of using pesticides can lead to the generation of hazardous waste. Moreover, non-standard behavior in city life can also cause the creation of hazardous waste, such as batteries and some items containing heavy metal thrown away by citizens (Harris et al, n.d.). Thus, cities should take some actions to reduce producing hazardous waste. In industries, numbers of methods need to be done. For instance, melt materials like batteries can be recycled. To recover resource and lean production, Harris (n.d.) claimed â€Å"Zinc can be gathered from smelting furnaces. Used oil, hydraulic fluids, refrigerator compressors and more can be taken from cars and fridges.† Citizens should pay attention to establishing especial collection facilities in cities. Considering the problem of land, the city government needs to find a suitable place in the city where could offer special disposal of toxic waste (Harris et al, n.d.). In recent years, the number of waste becomes a growing tendency, which is a common phenomenon, has aroused wide concern in cities. The causes of waste are the spawning of Municipal Solid Waste, industrial activities and citizens’ and industries’ non-standard behavior. What is more, to decrease the amount of waste, citizens should standardize their behavior and use waste as a resource, and managers should release their environmental responsibility so that factories could reduce the discharge of industrial waste. Government needs to establish especial collection facilities in cities and find a suitable place for toxic waste. In conclusion, the whole society should pay close attention to the problem of recycling and reducing. Citizens of the future may be more environmentally conscious than people in the current society.

The Performance Of The Nestle Company Business Essay

The Performance Of The Nestle Company Business Essay Nestlà © is a multinational packaged food company founded and headquartered in Vevey, Switzerland. It came into being from a merger in 1905 between the Anglo-Swiss Milk Company for milk products established by the Page Brothers in Cham, Switzerland, in 1866 and the Farine Lactà ©e Henri Nestlà © Company set up in 1867 by Henri Nestlà © to provide an infant food product. Trademark of Nestlà © is birds in a nest, derived from Henri Nestlà ©s personal coat of arms, suggests the values upon which he originated his Company. Several of Nestlà ©s brands are globally renowned, which has made the company a global market leader in many product lines, including milk, chocolate, confectionery, bottled water pet food. (Strategic HRM, n.d.). Nestles Brands are: 1. Milk Nutrition 2. Beverages 3. Prepared dishes cooking aids 4. Chocolates confectioneries Objectives of Nestle To manufacture and market the Companys products in such a way as to create value that can be unremitting over the long term for shareholders, employees, consumers, and business partners. It does not favor short-term profit at the expense of successful long-term business development. It recognizes that its clients have a genuine and reasonable interest in the behavior, beliefs and actions of the Company behind brands in which they place their trust and that without its patrons the company would not exist. Nestlà © thinks that, as a common rule, legislation is the most useful protection of responsible demeanor, though in certain areas, extra supervision to staff in the form of deliberate business principles is advantageous consecutively to guarantee that the highest standards are met all the way through the organization. Nestlà © is aware of the fact that the success of a company is the expression of professionalism, conduct and the conscientious attitude of its management and employees. Consequently recruitment of the right people and constant training and development are essential. Nestlà © persists to preserve its dedication to follow and value all applicable local laws in each of its markets. (Strategic HRM, n.d.). Core values of Nestle A requirement for dealing with people is reverence and reliance. Integrity and transparency in dealing with people are very important for good communication. This is balanced by open dialogue with the purpose of sharing competencies and boosting creativity. To communicate is not only to notify; it is also to pay attention and to take on a discussion. The eagerness to collaborate, to facilitate others and to be trained is a requirement for progression and promotion in Nestle. (Strategic HRM, n.d.). Nestle is a human company Nestlà © is a human Company providing a rejoinder to individual human needs all over the world with explicit concern for the comfort of both its patrons and its employees. This can be seen in its approach and its sense of conscientiousness towards people. (Strategic HRM, n.d.). After analyzing Nestle it has been seen that it has to follow all three models High Performance, High Involvement High Commitment. Since Nestlà © simultaneously aspires to boost sales and profits and, to raise the standard of living everywhere, it is active and the quality of life for everyone. Nestlà © is also swayed that it is the people who form the vigor of the business and that nothing can be attained without their loyalty and their vigor, which makes people its most significant asset. Participation of people at all levels starts with suitable information on the Companys activities and on the explicit aspects of their work. Everyone is invited to contribute towards improvements enhancing Company results and personal progress through open communication and dynamic collaboration. (Strategic HRM, n.d.). Nestlà ©s Culture Theres a very strong organizational culture in Nestlà ©. It believes on team work. The head office provides the guide lines to the zonal managers and informs them about their budget limitation. The zonal managers are totally independent in constructing their plans and the usage of budget. Likewise, the regional managers are independent in their areas. They are given a specific target and a certain amount of budget. The discretion is theirs to make plan and attain the targeted result in the certain given budget. The internal control system of the organization is very strong and effective as well. Due to the strong check and balance, they can make eradications and amendments in their plans. If the plan does not work properly, the manager can take corrective measures. No one from the company can challenge his power. The betterment towards the achievement of goals can only be done through the collective commitment. (Nestle Report, n.d.) HR PRACTICES in Nestle Human resource planning and requirements in Nestlà © Planning consists of those guidelines which encompasses a sound basis for efficient and effective HR Management in the Nestlà © Group around the world. They are flexible and dynamic and may require adjustment to various circumstances. Hence its application will be influenced by good judgment, compliance of the local market laws, keeping in mind the specific context. Its spirit should be respected under all circumstances. As Nestlà © is operating all over the world, it is necessary that labor laws and practices be respected everywhere. Degree of development of each market and its capacity to advance in the management of their human resources should also be taken into consideration. (Nestle HRM, n. d.) HR policies are addressed to all those who have a liability in managing people as well as to HR professionals. The Nestlà © Management and Leadership Principles include the guidelines influencing all the Nestlà © employees in their action and in their dealings with others. The Corporate Business Principles comprises of the basic principles which Nestlà © endorses and subscribes to on a worldwide basis. Both these documents are the pillars on which Nestlà ©s present policy has been built. (Nestle HRM, n. d.) HR managers and their staff are there to provide professional support in handling employee matters but should not substitute themselves to the responsible manager. Their major liability is to contribute effectively to the quality of HR management throughout the organization by proposing adequate policies, ensuring their consistent application and coherent implementation with fairness. (Nestle HRM, n. d.) Recruitment The recruitment process at Nestle is evidently distinct. People with qualities like dynamism, realism, pragmatism, hard work, honesty and trustworthiness are welcomed there. Nestlà © follows a set process for hiring more employees. The major document in this connection is the Recruitment Requisition Form. A recruitment opportunity could arise either after discussing or planning a position on the termination of some employee or on an urgent need basis. After receiving the document the human resource department puts up an advertisement in the newspaper or it directly contacts placement officers at various institutes. Approximately eight to ten best resumes are selected and presented to the divisional heads. On their recommendation the candidates are called for interviews and the most suitable are finally selected. (Nestle HRM, n. d.) Training From the factory floor to the top management, training at Nestlà © is incessant. Since it is mainly given by Nestlà © people, it is always significant for the professional life. Throughout the world, each country runs its own training programs (e-Learning, classroom courses, external courses), and it has five training centers in France, UK, Spain, Mexico and Brazil. Nestle provides the following- Literacy training to promote vital literacy skills, particularly for workers who operate new equipment (Mission-directed Work Team Approach). Employees are also sent abroad to study markets, consumer tastes and others. Nestle Apprenticeship Programs. Local Training Programs-on issues ranging from technical, leadership, and communication and business economics. Rive-Reine, their International Training and Conference Centre in Switzerland is where Nestlà © people from all over the world meet to exchange information and ideas in seminars and training courses (Strategic HRM, n.d.). Performance management Formal assessment is done by Line Managers and HR once a year with feedback. Nestle gives subordinates the freedom to ask question for an unfair evaluation. Explicit key Performance Indicators have been listed by the HR department. One of the important key performance indicators is achievement following the Nestle management and leadership principles. Remuneration structure and promotion criterion depends on the individuals performance. (Strategic HRM, n.d.). Compensation Nestle endeavors to offer fair compensation. Remuneration level is above the average in industry. The inconsistent component of the salary is relatively immense to reward individual performance. In case of higher management level, the inconsistent part is associated with individual team target achievements. (Strategic HRM, n.d.). Rewards incentives Passion to Win awards- These quarterly awards have been institutionalized to reward those who over-achieve their targets. Long-service Awards are given to recognize employees who have been with the company for more than 30 years. Nestle Idea Award- the company institutes Nestle Idea Award every quarter to distinguish and honor employees who come up with significant and pioneering ideas which have the prospective of being implemented at Nestle. (Strategic HRM, n.d.). Benefits The following benefits are provided to all employees at Nestle Leave-Personal Medical (fixed no. per year). Children Education Assistance Scheme. Provident fund. Retirement Gratuity Scheme. Group Insurance Accidental Insurance Scheme. Conveyance Reimbursements. Residential Accommodation. Monthly health check-ups free consultation for self family etc. (Strategic HRM, n.d.). Employee relations Nestle provides a very healthy working environment which is one of the reasons why Nestlà ©s employees organizational commitment is very high. Employee turnover is less than 5%, which is considered to be very low for a multinational corporation. Nestle has an open culture upward communication particularly in case of grievance, redressal is encouraged. Work and Life stability is given substance, as illustrated in the Nestle Human Resource Policy document. Nestle Family annual events are organized by their HR department and employees along with their families are invited. Strong emphasis is laid on safety of employees (Nestle Policy on Health and Safety at Work. (Strategic HRM, n.d.). Change management Nestle has attuned to the dynamic external environment for the last 140 years since its commencement in 1866 without trailing its elementary beliefs and core values. It manages change and coerces sustainable advantageous growth by following the policy of making plodding changes as a substitute of making radical and precarious changes. (Strategic HRM, n.d.). Safety health Nestlà © considers its people as its most valuable asset and ranks the highest priority on protecting them. In every country where Nestle operate, it emphasizes the need for safe working environments, which must meet the strict global corporate standards. They are determined to provide a safe working environment for all employees, contractors and visitors and are vigilant in continuing to implement Health and Safety practices and programs at all the sites. à ¢Ã¢â€š ¬Ã‚ ¢ Valuing people by providing a safe place to work. à ¢Ã¢â€š ¬Ã‚ ¢ Identifying, assessing and reducing risk and preventing injury or illness to employees, contractors and visitors. à ¢Ã¢â€š ¬Ã‚ ¢ Operating business to meet health, safety, legislative and other requirements applicable to Nestlà ©. à ¢Ã¢â€š ¬Ã‚ ¢ Continually monitoring, reviewing and establishing new objectives aimed at eliminating or minimizing work related injury or illness. à ¢Ã¢â€š ¬Ã‚ ¢ Developing and implementing effective and efficient injury management systems which enable a safe and sustainable return to work for affected employees. à ¢Ã¢â€š ¬Ã‚ ¢ Providing information, training and supervision to employees and contractors to ensure they understand their roles and responsibilities in eliminating or minimizing the risk of workplace injury or illness. à ¢Ã¢â€š ¬Ã‚ ¢ Encouraging a similar Health and Safety commitment from our suppliers and contractors. à ¢Ã¢â€š ¬Ã‚ ¢ Consulting with employees and other stakeholders on Health and Safety matters. (Nestle HRM, n. d.) Contribution of human resource planning towards organizational objectives Nestle is the world leader in FMCG industry. People rely on the products offered by the company. Nestle in this present era is heading towards implementing and adopting new strategies to retain its customer and to get more clientele as well. Nestle tries to evaluate its strengths and weaknesses along with opportunities and threats to assess the need of implementing strategic policy. HR as discussed above plays a significant role to capturing and sustaining Nestle status and consumers in the market. This is possibly done through the constant effort on the part of strategic human resource management and their planning as discussed in this paper to keep up the pace with modern revolutions, technological advances and changing perceptions of the people and consumers world over. List of References Nestle HRM. (n.d.). Scribd Inc. Retrieved March 13, 2011 from http://www.scribd.com/doc/37163662/Nestlle-Project-HRM-Project Nestle Report. (n.d.). Scribd Inc. Retrieved March 13, 2011 from http://www.scribd.com/doc/30801788/Nestle-Report Strategic HRM. (n.d.). Scribd Inc. Retrieved March 13, 2011 from http://www.scribd.com/doc/6694518/StrategicHrm Upson, M. (2011). What is strategic human resource management? Retrieved March 14, 2011 from http://www.wisegeek.com/what-is-strategic-human-resource-management.htm Task 3 Briefing paper for the client Every organization has people; that implies they have human resources. Not considering the size of an organization or the extent of its resources, the organization endures and flourishes because of the competence and performance of its employees. The actions to take full advantage of those capabilities and that performance are essential regardless of whether the organization refers to them as Human Resource Management, Human Resource Development or Human Resources or has no official name for those actions at all. These activities are the liability of all people in the organization. (McNamara, n.d.). Implementation of straight-forward, unambiguous and brief HR policies and job descriptions are important for a number of reasons in an organization. Failing to implement policies and job descriptions leaves the company open to legal challenges, grievances and law charges, particularly if you contradictorily apply your human resources policies and your pay structure/system. (Absolute HR Solutions, n.d.). Grievances and lawsuits lead to: Increased costs that affect companys profits Increased turnover Negative morale The company can keep away itself from these troubles if you implement HR policies, procedures according to the labor laws. (Absolute HR Solutions, n.d.). The company requires human resources policies and procedures and current job descriptions so that the staff is treated uniformly athwart a variety of employment issues. Moreover, human resource polices facilitate if legal situations arise. (Absolute HR Solutions, n.d.). Impact of organizational structure and culture on the management of HR Organizational culture generates a number of diverse concepts, strategies, and situations which influence every level of scheduling when it comes to any type of hierarchical organization. The implications of organizational structure and culture apply to companies, corporations, charitable organizations, governments, and even sports teams/organizations. (Implications of Organization Structure Culture, 2007). Many leadership theorists and coaches have found that ineffective leadership often tends to be one of the major causes of an organizations retreating and deterioration. A governmental example from history can be ancient Rome. During a series of terrible emperors, the structure and culture was strong enough to often overcome it, even for decades at a time-but without strong top end leadership eventually the mid level governing and organizational culture collapsed, resulting in the ultimate failure of the culture. To be healthy for the long term, a corporation must have strong human resource management, leadership and a strong organizational culture. Though some of the strongest companies or organizations may be able to tread water for a long period of time, or even do well, if the culture starts to erode, its only a matter of time until the larger structure collapses. (Implications of Organization Structure Culture, 2007). Enormous human resource management and good leadership is needed for an organization to have strong culture, even great organizational culture will eventually become dull, and then erode completely without strong HR to help keep everything running smoothly. (Implications of Organization Structure Culture, 2007). Leaders must have a deep understanding of the identity and impact of the organizational culture in order to understand what kind of human resource management and adjustment is needed within the company, as well as perceiving how to communicate their vision to the rest of the company. (Implications of Organization Structure Culture, 2007). From corporations to government to sports teams, the study of how structure and culture impacts the management can reflect a better way to make an entity work. Use a sports team as an example: most teams who have the only head coach as the GM doesnt do well as compared to the teams who split the duties between two individuals who can work together towards the same common goal. (Implications of Organization Structure Culture, 2007). Recommendations to improve the effectiveness of HRM Organizational efficacy depends on having the right people in the right jobs at the right time to meet quickly changing organizational needs. Right people can be selected by performing the role of Human Resource function. A strategic approach to managing employment relations which emphasizes that leveraging peoples capabilities is critical to achieving sustainable competitive advantage, this being achieved through a distinctive set of integrated employment policies, programs and practices. According to this human resource management should not only handle recruitment, pay, and discharging, but also must make the most of an organizations human resources in a more strategic manner. An important aspect of an organizations business focus and direction towards achieving high levels of competency and competitiveness would depend very much upon their human resource management practices to contribute effectively towards profitability, quality, and other goals in line with the mission and vis ion of the company. Staffing, training, compensation and performance management are fundamentally central tools in the human resources practices that shape the organizations role in satisfying the needs of its stakeholders. Common rules and procedures of human resource management must be adhered to by the organization which forms basic guidelines on its practices. Teamwork amongst lower levels of staff and the management should be formed and continue to assist in various aspects that would reckoned necessary in eliminating communication breakdowns and encourage better relationship among workers. The management should emphasize on first-rate corporate culture in order to develop employees and generate an optimistic and favorable work environment. An HR strategy should aim to capture the people element of what an organisation is tending to achieve in the long run, guarantying that It has the right people in place It has the right mix of skills Employees display the right attitudes and behaviors, Employees are developed in the right way. (Groenewald, 2011).

The Aesthetic, the Postmodern and the Ugly: The Rustle of Language in William S. Burroughs’ The Soft Machine and The Ticket That Exploded :: Essays Papeers

The Aesthetic, the Postmodern and the Ugly: The Rustle of Language in William S. Burroughs’ The Soft Machine and The Ticket That Exploded Ugliness is everywhere. It is on the sidewalks—the black tar phlegm of old flattened bubblegum—squashed beneath the scraped soles of suited foot soldiers on salary. It is in the straddled stares of stubborn strangers. It is in the cancer-coated clouds that gloss the sweet-tooth sky of the Los Angeles Basin with bathtub scum sunsets rosier than any Homer finger-painted dawn. Like the treble yell of helpless children, ugliness is piercing, unavoidable, everywhere. Yet, some powerful pieces of literature, with the assistance of paroxysmal words juxtaposed against brutal vistas and bitter emotions, have transformed the ugly into the beautiful. Here are some obvious examples: the monomania of Ahab in Herman Melville’s Moby-Dick ; Rhoda’s descent towards suicide in Virginia Woolf’s The Waves ; Walt Whitman’s telling of the shipwreck of the San Francisco in â€Å"Song of Myself†Ã¢â‚¬â€in these works, the lilting power of lang uage, with its ability to moisten raw and tender flesh, exposes the friction between unsightly sores and the soaring majesty of the greatest art—the ability to transform the ugly into the beautiful. What I describe in the previous paragraph pertains to the literary realm of the aesthetic. George Levine frames the aesthetic scene as being composed mostly of moments when readers â€Å"have felt overwhelmed, perhaps on the verge of tears, the whole body thrillingly interested† (4). Geoffrey Galt Harpham describes it in the following terms: â€Å"[Precisely] as ‘theoretical confusion,’ as the undecidablitity between object and subject, freedom and the repressive law, critical and uncritical passages, grievous and necessary misreadings, even art and ideology† (135). Yet, in certain theoretical writings about postmodernism, there seems to be no confusion at all. Instead, what has been described appears as an-aesthetic: a style, or a poetics, that deadens and numbs a tendency towards the aesthetic in postmodern literature. Jean-Franà §ois Lyotard describes postmodern writing as putting â€Å"forward the unpresentable in presenatation itself; that which denies itself the solace of good forms† (81). Linda Hutcheon even suggests that postmodern poetics might, instead, be referred to as â€Å"a ‘problematics’† (224). In her book The Poetics of Postmodernism, Hutcheon focuses on an-aesthetic forms in the critical and literary writings on and within postmodernism without any consideration of the aesthetic.

Free Process Essays - How Boats Work :: Expository Process Essays

How Boats Work   As most people probably know a propeller is what drives a motorboat through the water. However, the water gives off quite a bit of resistance. If you want to travel at greater velocities you have to speed up the boat to push against the water and to move the hull higher. The force of the water against the hull is called friction. This slows the boat down. If a boat hull is designed well the water will flow around more easily. The sail of a modern sailing boat or yacht catches the wind and pushes the boat forward. The sail of a boat is very similar to the wing of an airplane or even a bird's wing. The same principles that govern those structures happen - a plane's wing lifts the plane and a boat's sail lifts and pushes it forward. Imagine the sail of a boat cutting into the air. As the sail cuts through the air some of the air goes around the curved side and some air goes across the shorter (back side). The air on one side makes the sailboat lean over and the air on the other side pushes the boat sideways. Another question now arises what makes the boat go forward? Well the hull is weighed down by a keel; this huge weight counters the wind push and makes the boat go forward. Now when discussing boats there are many types, another type of interest would be a jet boat. If   it was possible to see through the hull of a jet boat and into the jet unit which propels the boat to high velocities we would see amazing things. The water flows in a given direction. The spinning turbine blades cause water to be sucked up through the intake under low pressure. Once inside the turbine chamber the water gains velocity and is powered out of the back of the turbine under high pressure by the specifically designed turbine blades. The opposing force of this powerful jet blast powers the boat forward. Another principal of boats is how they float.   Floating was first recorded by

David Gutersons Snow Falling on a Race Essay examples -- Racism Japan

David Guterson's Snow Falling on a Race The novel Snow Falling on Cedars, written by David Guterson, is about the events that occurred during Pearl Harbor. The novel focuses on the trials and tribulations that the Japanese race had to deal with in America. During the war there were many American concentration camps that held Japanese and Japanese-Americans. The novel is about a Japanese man who is on trial for a murder that he did not commit. The novel exploits all of the fallacies of Japanese treatment, which nearly led to the conviction of an innocent man. The man in the novel was nearly convicted for the sole reason that he was Japanese, and because he was of Japanese lineage he never had a chance for a fair trial. During World War II there was a great deal of racial tension between white Americans and Japanese. During this time there were many Japanese families that had migrated to the West Coast of the United States. Before the war there was slight tension towards Japanese people, but during and after the war the tension greatly increased. There was nothing negative about the majority of the Japanese people, the only problem was that the United States citizens and the government were unsure where the Japanese people took a stance as far as the war. One publication stated, â€Å"They are merely a group of American residents who happen to have Japanese ancestors and who happened to be living in a potential combat zone shortly after the outbreak of war† (Seattle). Most Japanese passively handled the treatment they received from the government. There were only a few racially based cases made against the United States government. Because of the war between the United States and Japan, many people on the West Coast... ...beautiful green growth, and when the United States fell upon the Japanese people, the growth of their race was set back for many years. Works Cited Guterson, David. Snow Falling on Cedars. New York: Vintage Books, 1995 "Jap Farm Land is Transferred." The San Francisco News 3 April, 1942. 15 April, 2002 <http://www.sfmuseum.org/hist8/land2.html>. "Olson Wants All Japs Moved." The San Francisco News 6 March, 1942. 15 April, 2002 <http://www.sfmuseum.org/hist8/evac3.html>. Roosevelt, Franklin D. "Executive Order 9066 - Japanese American Internment Order.". 19 February, 1942. Center for Educational Telecommunications. 15 April, 2002. <http://www.cetel.org/1942_9066.html>. Seattle Council of Churches. Relocation of Japanese-Americans. May, 1943. 15 April, 2002 <http://www.lib.washington.edu/exhibits/harmony/Documents/wrapam.html>.

Financing

On this basis, CDC has set a strong foundation as one of the largest (by both sales and production value) confectionery companies in Vietnam and aims to leverage through expansion of our reach and product strategy into daily use products to become one of the largest food & beverage companies in Vietnam. The overall goal is to meet the daily demands of our consumers. Vision: â€Å"FLAVOR YOUR LIFE† CDC creates life's flavor through wholesome, healthy, nutritious and convenient foods. Mission: Kid's mission for consumers is to identify, anticipate and meet the demands of our consumers with food, flavor and beverage products.This includes the current range of products and looks to expand further into beverages, condiments, instant foods, processed foods, eats and health supply to become a full range, food & beverage company. Our goal is to provide products that are market leading in quality, healthy, satisfying and conveniently available all our consumers. Financial: As predicted , 2012 has proven to be a very challenging year for the country as a whole and businesses in particular. GAP growth was lower than expected, inflation remained high and consumer confidence and purchasing power were reduced to marginal growth levels.These factors resulted in making it difficult for all businesses to realize their growth strategies, including us at CDC. However, despite very challenging economic environment of the past 12 months, CDC have successfully completed Stage Three of our four part growth strategy. CDC aimed for â€Å"Profitability through Efficiencies†, and they realized that objective in 2012. However we are not stopping there. They are continuing to channel our resources into our core food business and invest in our distribution and supply chain networks.Our primary goal continues to be striving for improved efficiencies which can drive profit by achieving optimal operating performance. To date, our results in this area have been impressive. They gen erated a profit of VEND 490 billion in 2012 as against VEND 349 billion the previous year. Significantly, our ROE increased from 7. 2% to 9. 1%. II. THE BODY Financial accounting is concerned with reporting to external parties such as owners, analysts, and creditors. These external users rarely have access to the information that is internal to the organization, nor do they specify the exact information that will be presented.Instead, they must rely on the general reports presented by the company. Therefore, the reporting structure is well defined and standardized. The ethos of preparation and the reports presented are governed by rules of various standard-setting organizations. Furthermore, external users generally see only summarized or aggregated data. In contrast, managers of a business oftentimes need or desire far more detailed information. This information can sometimes take on familiar formats. Subsequent chapters will reveal typical examples of budgets, segment income repor ts, and so forth.A fundamental awareness of the financial accounting processes and resulting financial statements is a vital prerequisite to understanding the framework for these typical managerial accounting reports. In addition, managers usually request reports that are tailored to specific decision- making tasks. These reports are apt to become more â€Å"free formed. † Managerial accountants must be able to adapt their generalized knowledge of accounting to develop customized data and reports that are logical and support sound management processes. Managerial accounting information tends to be focused on products, departments, and activities.It necessarily crosses over a broad range of functional areas including marketing, finance, and other disciplines. Many organizations refer to their internal accounting units as departments of strategic enhance, given their wide scope of duties. Managerial accounting information is ultimately based on internal specifications for data accumulation and presentation. These internal specifications should be clear and consistent. Great care must be taken to insure that resulting reports are sufficiently logical to enable good decisions. Specific reporting periods may be replaced with real-time data that enable quick response.And, forecasted outcomes become critical for planning. Further, cost information should be disseminated in a way that managers can focus on their business components segments. . Features of useful management accounting information in CDC. The features are required in order for management accounting information to be useful, mainly in making decisions. The information must be: relevant, understandable, timely, comparable, reliable and complete and last with cost benefits features. A) Relevant. The management needs to consider only the relevant information. The information must be relevant to decision making in process.We can understand simple, relevant information is a part of information that con sequences in different decision being made for a particular activity. The piece of information have to be able to effect decision that has to be made. Relevance accounting information is the compilation of a company's financial dealings. CDC present accounting information to internal and external business stakeholders for creation decisions. Relevant to investors, creditors, and others for investment, credit, and similar decisions, accounting information must be capable of making dissimilarity in a decision.Relevant in sequence should have predictive value, feedback value, and timeliness. Relevant information helps decision makers make predictions about future; it has Predictive Value. Relevant information also helps decision makers confirm or accurate previous prospect; it has Feedback Value Most companies must present accounting information according to national accounting standards; generally accepted accounting principles (GAP) symbolize the most trustworthy accounting standards .GAP requires accounting information to include qualitative characteristics on which business stakeholders can rely. B) Understandable. The second feature of management accounting information is that it can be understood by the user of the information. The information clear, simple and easily understood by the manager. This is because most managers do not have a financial or accounting background. Therefore, it is reasonable for the management accountant to use simple terms that can be understood by the management to guarantee that the information is used to make accurate decisions.Long winded information will only be puzzling and may cause erroneous decisions to be made. This implies the expression, with clarity, of accounting information in such a way that it will be understandable to users – who are generally assumed to have a reasonable knowledge of business and economic activities Accounting information and financial tenements should be prepared in such a way as to facil itate understanding by users of the financial statements. Information about complex matters should be presented, if important or material.Users of information and financial statements are assumed to have a reasonable knowledge of business, economy, and accounting and to be willing to study information to gain a reasonable level of financial expertise. C) Timely. A piece of information is Just useful to the management if it is received in a timely manner. If Kid's the management accounting information is received late, the correct actions cannot be taken or the decision made will no longer be of value. D) Comparable. Accounting information must be comparable. Kid's management accounting information is often used by the management to make comparisons.Accounting information and financial statements should be equipped in such a way as to assist assessment of entity information during time and also alongside information from different, but similar, entities. Comparability results when di fferent enterprises apply the same accounting management to similar events. Compliance with international accounting standards helps to enhance comparability. ) Reliable and Complete. KID'S management accounting information is always associated with the future. However, it cannot be 100% accurate. It only has to be accurate for a decision within a relevant range.Thus, important and useful information during particular period cannot be left out. This is to ensure that the information is reliable as well as complete. Reliability is the quality of information that authorized users to depend on it with assurance. This means it is verifiable, has faithful representation, and is reasonably free of errors and bias. Representative closeness refers to resplendence or agreement between a measure or description and the phenomenon that it purports to represent. That means the numbers and imagery represent what really existed or happened.Accounting information and financial statements should be prepared in such a way that they are free from material error and bias. That is that CDC represent faithfully that which they either hold themselves out to represent or could be reasonably expected to represent. F) With Cost- benefit Features. Kid's the preparation of information will certainly incur cost such as the costs of collecting, analyzing and interpreting the data obtained. Thus, it is important that the information can bring returns that cover the costs involved. In other words, the value of the information obtained must be more than the costs of obtaining it.The information must be useful before it can produce results. All in all, the accounting information is too particular, will enlarge the risk of investor decision- making, therefore the formation of the happening of internal control is leap to influence the entire capital market competence and capital market financing capacity. Thus, accounting information must allow the reader to recognized, so that it can be used pr operly. 2. Planning. CDC must plan for success. What does it mean to plan? It is about deciding on a course of action to reach a desired outcome. Planning must occur at all levels.First, it occurs at the high level of setting strategy. It then moves to broad-based thought about how to establish an optimum position to maximize the potential for realization of goals. Finally, planning must give thoughtful consideration to financial realities/ constraints and anticipated monetary outcomes (budgets). A business organization may be made up of many individuals. These individuals must be orchestrated to work together in harmony. It is important that they share and understand the organizational plans. In short, everyone needs to be on the same page. As such, clear communication is imperative. ) Strategy CDC should invest considerable time and effort in developing strategy. Employees, harried with day-to-day tasks, sometimes fail to see the need to take on strategic planning. It is difficult to see the linkage between strategic endeavors and the day-to- day corporate activities associated with delivering goods and services to customers. But, strategic planning ultimately defines the organization. Specific strategy setting can take many forms, but generally includes elements pertaining to the definition of ore values, mission, and objectives. Core values: An entity should clearly consider and define the rules by which it will play.Core values can cover a broad spectrum involving concepts of fair play, human dignity, ethics, employment/promotion/ compensation, quality, customer service, environmental awareness, and so forth. If CDC does not cause its members to understand and focus on these important elements, it will soon find participants becoming solely â€Å"profit-centric. † This behavior leads to a short-term focus and potentially dangerous practices that may provide the seeds of self-destruction. Remember that management is to build business value by making the right decisions, and decisions about core values are essential.Be aware that the Institute of Management Accountants (AMA) is a representative group for the managerial accounting profession. The IMAM has established a set of ethical standards for its members that are part of the core values for the profession. Imam's overarching ethical principles include: Honesty, Fairness, Objectivity, and Responsibility. Many IMAM members have earned the CAM (certified management accountant) and CFML (certified financial manager) designations. These certificates represent significant competencies in managerial accounting and financial management skills, as well as a pledge to follow the ethical precepts of the ‘MA.Mission: CDC attempt to prepare a pithy statement about their mission. Such mission statements provide a snapshot of CDC and provide a focal point against which to match ideas and actions. They provide an important planning element because they define Kid's purpose and direct ion. Interestingly, some organizations have avoided mission, in fear that it will limit opportunity for expansive thinking. For example, General Electric specifically states that it does not have a mission statement, per SE. Instead, its operating philosophy and business objectives are clearly articulated each year in the Letter to Shareowner, Employees and Customers.In some sense, though, Gee's tag line reflects its mission: imagination at work. Perhaps the subliminal mission is to pursue opportunity wherever it can be found. As a result, GE is one of the world's most diversified entities in terms of the range of products and services it offers. Overall, the strategic structure of CDC is established by how well it defines its values and purpose. But, how does the managerial accountant help in this process? At first lance, these strategic issues seem to be broad and without accounting context.But, information is needed about the returns that are being generated for investors; this a ccounting information is necessary to determine whether the profit objective is being achieved. Actually, though, managerial accounting goes much deeper. For example, how are core values policed? Consider that someone must monitor and provide information on environmental compliance. What is the most effective method for handling and properly disposing of hazardous waste? Are there alternative products that may cost more to acquire but cost less to dispose? What system must be established to record and track such material?All of these issues require accountability. As another example, ethical codes likely deal with bidding procedures to obtain the best prices from capable suppliers. What controls are needed to monitor the purchasing process, provide for the best prices, and audit the quality of procured goods? All of these issues quickly evolve into internal accounting tasks. B) Positioning. An important part of the planning process is positioning CDC to achieve its goals. Positionin g is a broad concept and depends on gathering and evaluating accounting information.Costumer/Profit analysis and scalability: A subsequent chapter will cover cost/volume/profit analysis. It is imperative for managers to understand the nature of cost behavior and how changes in volume impact profitability. Methods include calculating break-even points and determining how to manage to achieve target income levels. Managerial accountants study business models and the ability (or inability) to bring them to profitability via increases in scale. Global Trade and Transfer: The management accountant frequently performs significant and complex analysis related to global activities.This requires in-depth research into laws about tariffs, taxes, and shipping. In addition, global enterprises may transfer inventory and services between affiliated units in alternative countries. These transactions must be fairly measured to establish reasonable transfer prices (or potentially run afoul of tax an d other rules of various countries involved). Once again, the management accountant is called to the task. Branding / Pricing / Sensitivity / Competition: In positioning a company's products and services, considerable thought must be given to branding and its impact on the business.To build a brand requires considerable investment with an uncertain payback. Frequently, the same product can be positioned as an elite brand via a large investment in up-front advertising, or as a basic consumer product that will depend upon low price to drive sales. What is the correct approach? Information is needed to make the decision, and management will likely enlist the internal accounting staff to prepare prospective information based upon alternative scenarios. Likewise, product pricing decisions must be balanced against costs and competitive market conditions.And, sensitivity analysis is needed o determine how sales and costs will respond to changes in market conditions. Decisions about positio ning Kid's products and services are quite complex. The prudent manager will need considerable data to make good decisions. Management accountants will be directly involved in providing such data. They will usually work side-by-side with management in helping correctly interpret and utilize the information. It is worthwhile for a good manager to study the basic principles of managerial accounting in order to better understand how information can be effectively utilized in the decision process. Budgets. A necessary planning component is budgeting. Budgets outline the financial plans for an organization. There are various types of budgets. Kid's budgeting process must take into account ongoing operations, capital expenditure plans, and corporate financing. Operating Budgets: A plan must provide definition of the anticipated revenues and expenses of CDC, and more. Operating budgets can become fairly detailed. The process usually begins with an assessment of anticipated sales and procee ds to a detailed mapping of specific inventory purchases, staffing plans, and so forth.These budgets oftentimes delineate allowable levels of expenditures for various departments. Capital Budgets: The budgeting process must also contemplate the need for capital expenditures relating to new facilities and equipment. These longer-term expenditure decisions must be evaluated logically to determine whether an investment can be Justified and what rate and duration of payback is likely to occur. Financial Budgets: CDC must assess financing needs, including an evaluation of potential cash shortages. These estimates enable companies to meet with lenders and demonstrate why and when additional financial support may be needed.The budget process is quite important (no matter how tedious the process may seem) to the viability of an organization. Several of the subsequent chapters are devoted to the nature and elements of sound budgeting. 3) Directing. There are many good plans that are never re alized. To realize a plan requires the initiation and direction of numerous actions. Often, these actions must be well coordinated and timed. Resources must be ready, and authorizations need to be in place to enable persons to act according to the plan. By analogy, imagine that a composer has written a beautiful score of music.For it to come to life requires all members of the orchestra, and a conductor who can bring the orchestra into synchronization and harmony. Likewise, the managerial accountant has a major role in moving business plans into action. Information systems must be developed to allow management to maneuver the organization. Management must know that inventory is available when needed, productive resources (people and machinery) are scheduled appropriately, transportation systems will be available to deliver output, and so on. In addition, management must be ready to demonstrate compliance with contracts and regulations.These are complex tasks which cannot occur witho ut strong information resources provided by management accountants. Managerial accounting supports the â€Å"directing† function in many ways. Areas of support include costing, production management, and special analysis. A) Costing. A strong manager must understand how costs are captured and assigned to goods and services. This is more complex than most people realize. Costing is such an extensive part of the management accounting function that many people refer to management accountants as cost accountants. But, cost accounting is only a subset f managerial accounting applications.Cost accounting can be defined as the collection, assignment, and interpretation of cost. Subsequent chapters introduce alternative costing methods. It is important to know the cost of products and services. The ideal approach to capturing costs is dependent on what is being produced. Costing Methods: In some settings, costs may be captured by the Job costing method. CDC might consider tracing cos ts and assigning them to activities (e. G. , training, client development, etc. ). Then, an allocation model can be used to attribute selected activities to a Job.Such activity-based costing systems are particularly well suited to situations where overhead is high, and/or a variety of products and services are produced. Costing Concepts: In addition to alternative methods of costing, a good manager will need to understand different theories or concepts about costing. In a general sense, these approaches can be described as absorption and direct costing concepts. Under the absorption concept, a product or service would be assigned its full cost, including amounts that are not easily identified with a particular item, such as overhead items moieties called burden.Overhead can include facilities depreciation, utilities, maintenance, and many other similar shared costs. With absorption costing, this overhead is schematically allocated among all units of output. In other words, output ab sorbs the full cost of the productive process. Absorption costing is required for external reporting purposes under generally accepted accounting principles. Some managers are aware that sole reliance on absorption costing numbers can lead to bad decisions. As a result, internal cost accounting processes in CDC focus on a direct costing approach.With direct costing, a unit of output will be assigned only its direct cost of production (e. G. , direct materials, direct labor, and overhead that occurs with each unit produced). Future chapters examine differences between absorption and direct costing. B) Production. Successfully directing an organization requires prudent management of production. Because this is a hands-on process, and frequently involves dealing with the tangible portions of the business (inventory, fabrication, assembly, etc. ), some managers are especially focused on this area of oversight.Managerial accounting provides numerous tools for managers to use in support o f production and logistics (moving goods through production to a customer). To generalize, production management is about running a lean business model. This means that costs must be minimized and efficiency maximized, while seeking to achieve enhanced output and quality standards. In the past few decades, advances in technology have greatly contributed to the ability to run a lean business. Product fabrication and assembly have been improved through virtually error-free robotics.Accountability is handled via comprehensive software that tracks an array of data on a real-time basis. These enterprise resource packages are extensive in their power to deliver specific query- based information for CDC. BOB (business to business) systems provide data interchange with sufficient power to enable Kid's information system to automatically initiate a product order on its vendor's information system. Logistics is facilitated by radio frequency identification processors embedded in inventory tha t enable a computer to automatically track the quantity and location of inventory.MM (machine to machine) enables connected devices to communicate information without requiring human engagement. These developments ultimately enhance CDC efficiency and the living standards of customers who benefit from better and cheaper products. But, despite their robust power, they do not replace human decision making. Managers must pay attention to the information being produced, and be ready to adjust business processes in response. Inventory: For a manufacturing CDC inventory may consist of raw materials, work in process, and finished goods.The raw materials are the components and parts that are to be eventually processed into a final product. Work in process consists of goods that are actually under production. Finished goods are the completed units awaiting sale to customers. Each category will require special consideration and control. Failure to properly manage any category of inventory can be disastrous. Overstocking raw materials or overproduction of finished goods will increase costs and obsolescence. Conversely, out-of-stock situations for raw materials will silence the production line.Failure to have goods on hand might result in lost sales. Subsequent chapters cover inventory management. Popular techniques include Just-in-time inventory management and economic order quantity. Responsibility Considerations: Enabling and motivating employees to work at peak performance is an important managerial role. For this to occur, employees must perceive that their productive efficiency and quality of output are fairly measured. A good manager will understand and be able to explain to others how such measures are determined.Direct productive processes must be supported by many service departments (maintenance, engineering, accounting, cafeterias, etc. ). These service departments have nothing to sell to outsiders, but are essential components of operation. The costs of servi ce departments must be recovered for a business to survive. It is easy for a production manager to focus solely on the area under direct control and ignore the costs of support tasks. Yet, good management decisions require full consideration of the costs of support services.Many alternative techniques are used by managerial accountants to allocate responsibility for CDC costs. A good manager will understand the need for such allocations and be able to explain and Justify them to employees who may not be fully aware of why profitability is more difficult to achieve than it would seem. In addition, techniques must be utilized to capture the cost of quality, or perhaps better aid, the cost of a lack of quality. Finished goods that do not function as promised cause substantial warranty costs, including rework, shipping, and scrap.There is also an extreme long-run cost associated with a lack of customer satisfaction. Understanding concepts of responsibility accounting will also require o ne to think about attaching inputs and outcomes to those responsible for their ultimate disposition. In other words, a manager must be held accountable, but to do this requires the ability to monitor costs incurred and deliverables produced by defined areas of accountability (centers of responsibility). This does not happen by accident and requires extensive systems development work, as well as training and explanation, on the part of management accountants. ) Analysis. Certain business decisions have recurrent themes: whether to outsource production and/or support functions, what level of production and pricing to establish, whether to accept special orders with private label branding or special pricing, and so forth. Managerial accounting provides theoretical models of calculations that are needed to support these types of decisions. Although such models are not perfect in every case, hey certainly are effective in stimulating correct thought. The seemingly obvious answer may not always yield the truly correct or best decision.Therefore, subsequent chapters will provide insight into the logic and methods that need to be employed to manage these types of business decisions. 4) Controlling. Things rarely go exactly as planned, and management must make a concerted effort to monitor and adjust for deviations. The managerial accountant is a major facilitator of this control process, including exploration of alternative corrective strategies to remedy unfavorable situations. In addition, a recent trend is for enhanced internal controls and mandatory certifications by Coos and Scoffs as to the accuracy of financial reports.These certifications carry penalties of perjury, and have gotten the attention of corporate executives. This has led to greatly expanded emphasis on controls of the various internal and external reporting mechanisms. CDC has a person designated as controller (sometimes termed â€Å"comptroller†). The controller is an important and respecte d position within CDC also the largest corporations. CDC control function is of sufficient complexity that a controller may have hundreds of purport personnel to assist with all phases of the management accounting process.As this person's title suggests, the controller is primarily responsible for the control task; providing leadership for the entire cost and managerial accounting functions. In contrast, the chief financial officer (SCOFF) is usually responsible for external reporting, the treasury function, and general cash flow and financing management. In CDC, one person may serve a dual role as both the SCOFF and controller. Larger organizations may also have a separate internal audit group that reviews the work of the accounting and treasury units.Because internal auditors are reporting on the effectiveness and integrity of other units within a business organization, they usually report directly to the highest levels of corporate leadership. A) Monitor. Begin by thinking about controlling a car. Steering, acceleration, and braking are not random; they are careful corrective responses to constant monitoring of many variables like traffic, road conditions, and so forth. Clearly, each action is in response to having monitored conditions and adopted an adjusting response. Likewise, business managers must rely on systematic monitoring tools to maintain awareness

Evolution of the Erp Systems Essay

American Production and Inventory Control Society (2001) defines ERP as an â€Å"accounting system† for â€Å"effective planning and controlling of all the resources needed to take, make, ship and account for customer orders in a manufacturing, distribution or service company†. ERP system creates values for the enterprises because successful implementation enhances the overall functions of the enterprise, reduces resource wastages, saves time and cuts down on total cost. By having a system which models after some of the best practices in the industry and adheres readily to the laws and regulations, these enterprises gain competitive advantages over their industry rivals. The purpose of this research paper provides discussion on how ERP systems evolve from the â€Å"ancient† Legacy systems, describes the features and structure of an ERP/ ERP II system and compares the top five ERP vendors’ most popular products. The last section concludes with the future outlook of ERP II systems. Legacy Systems Legacy systems are systems that â€Å"no longer support the current business objectives or are inhibiting future developments† (Kelly 2004). The â€Å"ancient† Legacy systems mentioned here refer to the obsolete I. T systems during or before the mid 20th Century. They functioned within a department (silos of information) to fulfill narrow and limited job processes. At that time, departmental heads and staff seldom communicated among themselves (stovepipes). This led to inefficient and inaccurate data duplications. (O’leary 2000). Evolution of the ERP Systems â€Å"Ancient† Legacy systems of the 1960s used the mainframe technology to automate their inventory control (IC) systems with IC software packages implemented and customized in-house to suit the functional business concepts of information silos and stovepipes. The programming languages were COBOL, FORTRAN and ALGOL (Rashid, Hossain & Patrick 2002; Pairat 2005; Monk and Wagner 2009). Back then, Bill of Material (BOM) calculated the inventory demands for all item parts required for product assemblies during manufacturing. By the 1970s, the manufacturing businesses were growing with more complexities. As BOM overlooked the planning process, Work Centre Routing existed as a production process planner. BOM, Routing, Inventory Management and the Master Production Schedule (MPS) combined to form an automated system called Manufacturing Resource Planning (MRP) for controlling and optimizing inventory level, production planning, sales forecasting and scheduling of the major items on the shop floor. Anderson 2001). MRP II evolved from MRP as a response to Total Quality Management (TQM) in the 1980s. By integrating MRP with the other management functions of the enterprise such as Engineering, Project Management, Logistics, Finance, Sales, Marketing and Human Resources, feedbacks for production decision making processes became more efficient and resource optimizations were realized (Anderson 2001). The advancements in Telecommunications devices, network architecture, Database Management System (DBMS), sophisticated software development and programming languages in UNIX and C paved the favourable way for an integrated information system (Monk and Wagner 2009). Economic recession in the late 1980s urged companies to shift their focus into cross functional business processes. In addition, Hammer and Champy (1993) envisioned an enterprise-wide integration system for a Business Process Reengineering (BPE). These factors prompted the I. T System Vendors to respond with a tightly knitted centralized ERP system (with a single database) which integrates all the functions of a world-wide organization to ensure operational excellence, automation of the internal system and the ability to handle multiple currencies and international languages (Subramoniam et al. 2009). Features and Structure of An ERP/ ERP II System Nowadays, the era for ERP II systems has â€Å"Extended ERP† by adding applications for external parties supplying the business transactions and market analysis to the core EPR modules. ERP system benefits medium enterprises in all industries instead of only the large organizations with applications such as Customer Relationship Management (CRM), Supply Chain Management (SCM), Knowledge Management (KM), Inventory Optimization the rest (Mallick 2011; Nicolescu et al. 2009). ERP system and ERP II system use either Two-tier or Three-tier Architecture. Two-tier client–server Architecture simplifies the number of disparate systems in an organization. An ERP solution runs on a server while several concurrent users run the same standardized template (equal server-load) in other locations of the other layer. End users work on the Presentation layer and Business layer. Access to the Database layer is restricted from their PCs. (Anderson 2001; Gill 2011; Howitz 2010). Whereas Three-tier Architecture separates the Client-Tier (Presentation layer) from its Application Server (Business logic layer) to minimize interaction between them.

How to Solve Youth Unemployment Essay

One in five young adults in Britain is unemployed, more than twice the rate for the workforce as a whole. And (temporarily, I hope) I am one of them. Yet I am convinced there has never been a better time to be young. The world is bursting with opportunity; every day, new inventions answer questions we had never thought to ask. It’s time to tackle youth unemployment in that spirit; as Einstein said, â€Å"we can’t solve problems by using the same kind of thinking we used when we created them.† Generation Y should stop asking â€Å"why me?† and start asking â€Å"why not?† First, we must adopt the right mindset: positive in outlook and global in ambition. For optimism stems, not from denying change, but from recognizing the possibilities it presents. The job-for-life has gone – but so has the tedium of career monogamy. International competition has intensified – but also opened up new opportunities abroad. Woolworths, Borders and Comet won’t be hiring again – but if Amazon brought them down, simultaneously it is enabling sole traders and aspiring authors to reach a wider audience than ever before. So let’s forget misplaced nostalgia and address the heart of the problem. Youth unemployment has been rising for a decade; the financial crisis can’t take all the blame, but it can teach us to challenge easy assumptions. â€Å"Education is getting better† – but by indiscriminately awarding top grades, aren’t exam boards just aping credit ratings agencies? â€Å"Everyone must go to university† – but since housing crashed when supply exceeded demand, are we surprised the same happened with graduates? â€Å"Studying is always a good investment† – yet if excessive leverage can bring down banks and even governments, should students continue amassing record debts with only wishful thinking as collateral? Education reform should be a priority. At university level, online courses potentially enable students to better align their programme with their interests and circumstances. They provide welcome competition to established institutions; let’s support them. A â€Å"DIY† approach to study is both increasingly possible and often necessary; indeed, many of the best coders are self-taught. We should sponsor entrepreneurship as PayPal co-founder, Peter Thiel, has done with his â€Å"20 Under 20† initiative, encouraging smart youngsters to believe in themselves and not to fear failure. And we should drop the snobbery; real-world experience such as travel or volunteering can yield greater benefits than the narrow, rigid and costly undergraduate degree to which we mistakenly still attach totemic significance. The school curriculum, too, needs to offer courses with real business value to help school leavers find work. It is hardly â€Å"dumbing down† if it engages pupils and better equips them for adulthood. Employers have a far greater role to play. They now expect to train and re-train people continuously – there were no Android developers 10 years ago – so why not start younger? Instead of complaining that new hires arrive ill-prepared, companies should connect with them earlier by providing mentors and apprenticeships, building on the concept of the â€Å"talent incubator†. It will improve their business and give young people a sense of responsibility and purpose – not to mention more routes into the workplace. Third, let’s encourage mentoring more widely. A few years ago I worked with a Prince’s Trust pilot programme which stationed mentors in some of the country’s most deprived areas. We reached out to young people who often had no one else to help them write a CV, apply for training or prepare for an interview. I saw how reassurance and motivation can do wonders for their mindset and morale, and hence their employability. Companies, community groups, Service veterans, and individual volunteers (that’s you and me) should all get involved. For underprivileged youngsters in particular, a good mentor represents both an anchor and a sail. Fourth, we should focus our energies where the problem is most acute, in the communities where the rising tide that typically â€Å"lifts all boats† merely hides the wrecks. No one is more desperate than children of workless families: without someone to look up to, their odds of finding gainful employment are far worse than four-in-five. Where we can reform the benefits system to further incentivize work, where we can more constructively help people re-train, we should do so – but it requires human input too. We who have been fortunate – good job, good education, loving family – should return the favour. It is not enough to say, â€Å"I pay my taxes†. Civic society cannot flourish on gold alone; it needs love. An introduction, a reference, a receptive ear: it needn’t take much to give someone a leg up in life. It has become contentious to say, â€Å"we are in it together†. But we are certainly stronger together. Finally, we should remove barriers to job creation. Employers’ National Insurance increases the cost of employing someone; if we want to boost employment, there mustbe smarter ways to raise revenue than by taxing jobs. We should also look again at well-intentioned labour laws that protect incumbent workers but often hinder businesses from responding to change and hiring new talent. It is not clear that this makes staff any safer – not at General Motors, Hostess Brands or Scandinavian Airlines – but it does help to explain why joblessness remains highest among the young. Youth unemployment has deep roots. Combating it requires us to challenge conventional wisdom: by removing, where possible, disincentives to hire and to work; by reforming schools and universities; by ramping up apprenticeships and mentoring. Teachers and parents, business leaders and policy makers all have a crucial part to play. It will not be easy; the march of progress – â€Å"creative destruction†, in Schumpeter’s phrase – is not without its casualties. Yet creativity is what we youngsters do best. Our fresh, radical and positive minds must seize the initiative, continually re-imagining the future amid the whirlwind of the present. We need leaders. There’s a job for the young, right away.

Of Mice and Men2 essays

Of Mice and Men2 essays In the end of Of Mice and Men there are three choices the protaganist, George, must decide on. He either must run away with Lennie, not do anything and let the others kill Lennie, or kill Lennie himself. His final decision reflects his personality and his respect for his friends. As George's character develops throughout the story he realizes the outcome before it even happens. George's solution to Lennie's mistake becomes his only reasonable choice. George realizes the solution after predicting consequences of each potential option. George's first option was to tell Lennie to run away after meeting in the brush. If George was to choose this option, both Lennie and George would have gotten shot. It would have looked like they planned the killing of Curley's wife together. There were no ties between Curley or anyone on the ranch, so nothing would have stopped Curley from putting a bullet in both of their heads. George obviously didn't want to die, so running away would be a bad choice. Secondly, George could have stayed at the ranch with Candy and done nothing for Lennie. He knew Lennie was going to be hunted and killed. He knew it from the moment he saw Curley's wife lying dead in the barn. It was clear to George that there was no way out for Lennie. Also, George knew that he could not live with himself if he let the man he was responsible for be killed by Curley. So, opting to do nothing for Lennie would have been a regrettable choice for George. Lennie didn't know what he was doing and it was not fair that he should be killed out of hatred. George had learned a lot from Candy when he said, "I ought to of shot that dog myself, George. I shouldn't ought to of let no stranger shoot my dog."(Chapter 3, 61). Candy had taught him that if Lennie's death was inevitable, it might as well be done by someone who knows him and cares about him. Lennie had to be killed out of love. ...

buy custom Human Resources in Healthcare essay

buy custom Human Resources in Healthcare essay Human resources are extremely essential in an organization, and it must be managed well. The human resource strategic functions include issues such as recruitment, selection, training, compensation, and performance appraisal. Management of human resources is particularly beneficial in health care to ensure the provision of high quality healthcare. Wages constitute 65 to 80 percent of the total operating budget healthcare organizations (Khatri et al, 2006). It is necessary to control these costs. The human resource has a relationship with other aspects such as organization structure, organization strategy, organization culture and clinical outcome. This is study between a university hospital and community hospital demonstrates this issues. Theuniversity and the community hospitals had a separate human recourse director. The complexity of the system affected the responsiveness to the needs of departments. Human recourse management should not be uniformed and standardized in a healthcare organization. The university advocated for this strategy but failed as oppose to flexible system practiced by community hospital. Strategic objectives are tremendously essential. It gives a clear and consistence functions in the human resources. The hospitals had no clear strategic management and hence unclear and inconsistent human resource management. Healthcare organizations should develop strategic objectives, and identify human resource strategies to achieve them. Human management culture adopted in a health organization affects human resourrce management and performance. Both the hospitals had a poor human resource culture. There are five fundamental practices including competent chief human resource officer, competent human resource employees, recognized human resource personnel, full human resource department and integrated human resource system (Khatri et al, 2006). Healthcare services are human offered. Employee behavior affects their performance. Human resource management should identify those behaviors that result to acceptable performance and come up with methods to encourage them. Human resource management in a healthcare organization is complex, and it affects its performance. Organization culture, training, and well formulated strategic objectives are extremely prominent in human resource management. Buy custom Human Resources in Healthcare essay

Comparison between Democracy in Ancient Greece and United States essays

Comparison between Democracy in Ancient Greece and United States essays The Influence of the Greeks on American Democracy Tyranny is the rule of one man to the advantage of the ruler, oligarchy to the advantage of the rich, democracy to the advantage of the poor. -Aristotle Democracy: a form of government that makes political decisions directly exercised by the whole body of citizens, under procedures of majority rule. This type of democracy is know as a direct democracy, however the form of government that citizens exercise the same right not in person but through elected representatives is known as a representative democracy. Today in the United States of America we have a representative democracy in which we appoint representatives through election. The founders of democracy in Athens exercised decisions through a direct democracy in which all male citizens were allowed to have direct influence on the decisions. Although in the United States today we accept democracy as a form of life it had its early beginnings in the city-states of Ancient Greece. The form of government known as democracy had its early roots in Ancient Greece but its influence has a direct connection with the type of government we have today in the United States. The Greek city-states of antiquity did not always live a lifestyle with the cooperation of democracy. The civilizations of Greece passed through many stages of government. In the 8th and 7th centuries the government was known as an oligarchy. An oligarchy is the rule of the city-state by a selected few usually consisting of wealthy landowners. These representatives made decisions based on their own ideals without the consideration of the people. Decisions were made not with the interest of the majority but with the interests of the few. Since the oligarchy was primarily run by wealthy landowners, the interests of the poor were often ignored. However, tensions began to arise between these wealthy landowners which left the majori...

McDonalds and Hindu Culture Essays

McDonalds and Hindu Culture Essays McDonalds and Hindu Culture Paper McDonalds and Hindu Culture Paper For thousands of years, Indias Hindu culture has revered the cow. Some 300 million of these animals roam India, untethered, revered as sacred providers. They are everywhere everywhere, that is, except for on your plate, as Hindus do not eat the meat of the sacred cow. (International Business, Pg125) The placing of the cow on a pedestal is a value that is unique to the Indian culture. Values and norms are the central components of a culture. Values are abstract ideals about what a society believes to be good, right, and desirable. (Pg. 705) Norms are social rules and guidelines that prescribe appropriate behavior in particular situations. (Pg. 702) Because the value systems of different religious and ethical systems have different implications, corporations seeking to conduct business in host countries must adapt to the culture and norms of the host society. In many cases business practice of When in Rome, is not an acceptable practice. Ethical Dilemma A few of the ethical dilemmas McDonalds faced, and are still facing, deal with religion and the disregard for animal welfare in the Indian Culture. The World Health Organization has identified obesity as a global problem, citing the alarming statistic that over 300 million people are now obese. The average daily diet has also undergone tremendous change, with all nations converging on a diet high in meat, dairy products, and processed sugars. Correlating closely to a worldwide rise in affluence, the new global diet is not necessarily a beneficial trend, as it can increase the risk of obesity and diabetes. Now viewed as a global health threat, obesity has been dubbed globesity by the World Health Organization. (www.britannica.com) The bottommost ethical dilemma is based on different cultural practices regarding cultural balance, McDonalds was aware that they were fraudulently concealing the existence of a beef based flavoring in the oil used to cook its French fries. Thereby, it was not allowing the Indian consumer to honor its doctrine of not consuming beef products. Further, as a native to India, the globally recognized icon, Big Mac is opposite the belief that the cow is sacred. How can one support a company that was founded on the abuse of a countries religious scripture?  Evaluation of the countrys strategy involved in the Dilemma. The United States of America was at the center of the McDonalds dilemma. Not only were our countrys ethics on trial, so to be our western culture. Recently a number of lawsuits have been filed against the corporation, as some have tried to blame their obesity on the consumption of McDonalds fast food. As a fact, several non-governmental organizations, such as The World Health Organization, have targeted McDonalds for repeated criticism and protest. As globesity has become a world -wide reality, the people of the country of India can ill afford to support the likes of McDonalds, and other international eateries? Not because they are obese, for they suffer from various forms of malnutrition, which is further highlighted by its ability to provide adequate access to health care. To illustrate, the Indian government provides healthcare to its entire people. However, the number of doctors averages out to 1 per 2000 citizens. Further degenerating is the fact that the average citizen earns 12,000 Rupees per year, which is roughly the equivalent of $250 U.S. dollars. This means that while hospitals exist, the average citizen cannot afford the private heath care. (www.britannica.com) Difference if the trade association did not exist  If the trade association did not exist then the ethical dilemmas McDonalds is facing would not have been an international issue. The trade association has brought about a set of standards that should be used as a guide when doing business abroad. If the trade association did not exist there would be no guide thus allowing businesses to participate in unethical practices. The lessons Globalization advocates raised  McDonalds corporate responsibility report states,  At McDonalds, making customers happy is what our business is all about. And we know it takes a lot to make that happen. We work hard to provide every customer with a choice of meals and an experience that exceeds their expectations. But thats only part the story. When you come through our doors and look beyond the front counter, theres a company and a system dedicated to earning your trust. And whether its called good corporate citizenship or social responsibility, we take seriously our commitment to conducting our business in a way that respects the world around us and the issues that matter most to you. (www. McDonalds. Com) As a company, I believe McDonalds has not learned a valuable lesson. The corporation must learn that the benefits to address the ethical issues far outweigh the benefit of ignoring them. The corporation is concerned with the almighty dollar, and is aware that the dilemma in India had little impact on it long-term plans. To illustrate, the company expects to open another 80 restaurants in India by the year 2005. What an example of giving the people what they want! Moreover, McDonalds is aware that the Indian consumer will continue to allow their children to consume the product, for it is noted that they want their children to enjoy the American experience. (International Business, pg. 125) Since the American experience is valuable to many native Indians, we must assume that the progression is acceptable. I disagree; how can the average citizen afford McDonalds on and annual salary of $250. Imagine this; a family of four spends $10 dollars to experience the American experience. Based on an annual salary of $250, this is roughly 10 percent of the family income. Action that should be taken  The ethical dilemma may really be about McDonalds opinion on what it constitutes as a wholesome food substitute. Regardless of what the company thinks, they  must invest time and resources to ensure the people of India that their products are free of beef and its byproducts. The answers lie with the question of, whose ethics do you use in international business? The answer is your values, but you cannot force your values on the communities and cultures of other countries. Noted ethicist Thomas Donaldson points out that the respect of core human values must be the starting point and once the starting point is assured businesses must also respect the local culture. (International Business, Pg 121) Case Discussion Questions  1. What lessons does the experience of the McDonalds in India hold for other fast-food chains and retail stores?  Several non-governmental organizations, such as The World Health Organization, have targeted McDonalds for repeated criticism and protest. The protest could have been avoided by releasing maximum information regarding its food products. I am pretty sure that the Official at McDonalds knew that it product contained beef by-products. Just as they have to fully disclose this type of information in the USA, they must apply the same standard on foreign soils. If it had not been for the three Indian nationalist, living in the USA filing suit, then the mockery would have continued. 2. Is there anything that McDonalds could have done to have foreseen or better prepared itself for the negative publicity associated with the revelation that it used beef extract in its frying oil?  McDonalds should have expected the fallout to reach the people of India. Therefore, they should have initiated damage control. This includes making a formal apology, fully disclosing all facts regarding the discrepancy, and offering some form of compensation, which could include an offer of discounted food prices 3. How far should a firm such as McDonalds go in localizing its product to account for cultural differences? At some point, might it not lose an advantage?  Firms cannot take the ethnocentric approach when establishing new business on foreign soil. One of the biggest issues facing a company that goes global for the first time is the danger of not being informed. Doing business in another culture requires that the company adapt to the cultures values and norms. This said, they must go as far as to use local suppliers, employ local citizens, and transfer some of the executive power to the people of the host country. References Hill, Charles W.L. International Business. New York: McGraw-Hill/Irwin, 2005: britannica.com

Free Essays on Marijuana Debate

Pg. 1 Should it be Legalized Should marijuana be legalized it is a simple question with complex answers. There are many questions regarding marijuana ranging from should it be legalized, to whether it is a harmful drug. This topic is important to the people of America because we, as taxpayers spend millions of dollars each year on drug control. This is a major issue arising not only in America, but also in our neighboring country of Canada. Should marijuana be legalized? If it is legalized what would it mean to America’s war on drugs? What might the moralists’ argument against drugs become? Legalizing marijuana would make people change their perspective on the issue as well as the people who use it, due to it no longer being a crime. This issue is significant because it will affect our country as a whole. It will affect our taxes, laws, as well as the political parties and elections that will run our country. Legalization of marijuana also touches on the rights of citizens, as well on modern medicine. Marijuana is the drug that has a big question mark that goes along with it. What should our country do while faced with the issue of legalization of marijuana? Before making a decision on whether or not marijuana should be legalized, the history as well as the origin should be known. Marijuana is obtained from dried and crumpled parts of the ubiquitous hemp plant Cannabis Sativa. Marijuana can be grown just about anywhere. It is a easily harvested plant, which makes it a favorite of drug farmers. Marijuana comes in different strengths (â€Å"Marijuana† Encyclopedia International Vol. 11) from mild marijuana to potent Pg. 2 hashish. Even though some of these forms of marijuana are very potent, it has not been proven to be addictive. Marijuana was something foreign to Americans until the late 19th early 20th century when immigrants from Mexico and the Caribbean introduced the drug. It was often used during days of long w... Free Essays on Marijuana Debate Free Essays on Marijuana Debate Pg. 1 Should it be Legalized Should marijuana be legalized it is a simple question with complex answers. There are many questions regarding marijuana ranging from should it be legalized, to whether it is a harmful drug. This topic is important to the people of America because we, as taxpayers spend millions of dollars each year on drug control. This is a major issue arising not only in America, but also in our neighboring country of Canada. Should marijuana be legalized? If it is legalized what would it mean to America’s war on drugs? What might the moralists’ argument against drugs become? Legalizing marijuana would make people change their perspective on the issue as well as the people who use it, due to it no longer being a crime. This issue is significant because it will affect our country as a whole. It will affect our taxes, laws, as well as the political parties and elections that will run our country. Legalization of marijuana also touches on the rights of citizens, as well on modern medicine. Marijuana is the drug that has a big question mark that goes along with it. What should our country do while faced with the issue of legalization of marijuana? Before making a decision on whether or not marijuana should be legalized, the history as well as the origin should be known. Marijuana is obtained from dried and crumpled parts of the ubiquitous hemp plant Cannabis Sativa. Marijuana can be grown just about anywhere. It is a easily harvested plant, which makes it a favorite of drug farmers. Marijuana comes in different strengths (â€Å"Marijuana† Encyclopedia International Vol. 11) from mild marijuana to potent Pg. 2 hashish. Even though some of these forms of marijuana are very potent, it has not been proven to be addictive. Marijuana was something foreign to Americans until the late 19th early 20th century when immigrants from Mexico and the Caribbean introduced the drug. It was often used during days of long w...

Past, Present, and Future Are Simple Tenses

Past, Present, and Future Are Simple Tenses Simple tenses in English are used to make basic statements about habits, events that happened, or what will happen in the future.   Present Simple The present simple is used to express daily routines and habits. Adverbs of frequency such as usually, sometimes, rarely, and so on are often used with the present simple. This tense is often used with the following time expressions including adverbs of frequency: Always, usually, sometimes, etc.Every dayOn Sundays, Tuesdays, etc. Positive Subject present tense object(s) time expression Frank usually takes a bus to work.I cook dinner on Fridays and Saturdays.They play golf on weekends. Negative Subject do/does not (dont/doesnt) verb object(s) time expression They dont often go to Chicago.He doesnt drive to work.You dont usually get up so early. Question (Question Word) do/does subject verb object(s) time expression How often do you play golf?When does she leave for work?Do they understand English? The present simple is also used about facts that are always true. The sun rises in the east.Dinner costs $20.Speaking languages improves your chances to get a job. The present simple can also be used to speak about scheduled events, even if those events are in the future: The train leaves at 6 oclock.It doesnt begin until 8 p.m.The plane lands at 4:30. The present simple is also used in future time clauses to say when something will take place: We will have lunch when they arrive next week.What will you do after he makes his decision?They wont know the answer before she comes next Tuesday. Past Simple The past simple is used to express something that happened at a past point in time. Remember to always use a past time expression, or a clear contextual clue when using the past simple. If you do not indicate when something happened, use the present perfect for unspecified past. This tense is often used with the following time expressions: AgoIn year/monthYesterdayLast week/month/yearWe Positive Subject past tense object(s) time expression I went to the doctors yesterday.She bought a new car last week.They played tennis when they were in high school. Negative Subject did not (didnt) verb object(s) time expression They didnt join us for dinner last week.He didnt attend the meeting.I didnt finish the report two weeks ago. Question (Question Word) did subject verb object(s) time expression When did you buy that pullover?How often did you drive to Los Angeles?Did they study for the test yesterday? Future Simple The future with will is used to make future predictions and promises. Often the precise moment the action will occur is unknown or not defined. The future simple is also used to react to situations that happen at the moment. This tense is often used with the following time expressions: SoonNext month/year/week Positive Subject will verb object(s) time expression The government will increase taxes soon.She will give a presentation next week.They will pay for the course in three weeks.   Negative Subject will not (wont) verb object(s) time expression She wont help us much with the project.I wont help him with that problem.We wont buy that car. Question (Question Word) will subject verb object(s) time expression Why will they reduce taxes?When will this film end?Where will he stay next week?