Should you worry about cell phone, cellular antenna and Wi-Fi device Research Paper

Should you worry about cell phone, cellular antenna and Wi-Fi device radiation why or why not - Research Paper Example Therefore, every individual should be worried about cell phone, cellular antenna and Wi-Fi device radiation (Mercola, 2008). Studies conducted by scientists have indicated that exposure to electromagnetic waves cause significant changes on the human body. Doctor Mercola indicates that although extensive research has not been carried out to determine the clear effects that radio radiation has on individuals, it would be a grave mistake to conclude that the emissions are inconsequential (Mercola, 2008). Some scientists have used rats to conduct similar experiments and have concluded that the radiation emitted by these devices has an effect on the biological and maturation processes of the rodents. Other researchers have scientifically linked some health complications such as sleep disruptions, dementia, fatigue, Alzheimer’s, Parkinson’s, Autism, Headaches, poor concentration and failing memory to the electromagnetic waves emitted by cell phones, cellular antenna and Wi-Fi devices. However, these health implications have other causes as well, although the radiation emitted from these devices ca nnot be ruled out. Cell phone, cellular antenna and Wi-Fi device radiation seems to create potential health risks to humans. Therefore, people should be worried about being exposed to this kind of radiation, as it has adverse effects on their health (Shelly and Vermaat,

Sustainability and Waste Management Assignment Example | Topics and Well Written Essays - 500 words

Sustainability and Waste Management - Assignment Example There are different methods that can be used to extract unwanted solvents, for instance, boiling, grinding or distilling the unwanted solvent with appropriate solvents which are used less frequently. Blending could also be used especially if it is on a large scale and it is a continuous project. According to Limbachiya & London, determination of the method to use for removing the solvent requires that environmental concerns need to be taken care of, in that the method has to be approved by the Environmental Protection Agency. Regarding this, most United States EPA methods list sonification, a method of blending as a valid mode of extraction. This is very vital since using unauthorized methods could lead to penal action. The efficiency and cost of the method also have to be considered, methods like blending work in 10 to 15 minutes while solvent extraction could take up to twenty-four hours. However solvent extraction is much cheaper, therefore, a balance needs to be created in coming up with a method; costs versus efficiency. Light globes if discarded carelessly present a huge hazard to the environment and it is necessary that appropriate mechanisms should be adopted regarding their disposal. It is even better if the light bulbs are recycled to save vast resources. An office can save on its expenditures if it decides to recycle light globes. To develop an efficient recycling program, an office needs to follow the guidelines outlined in the subsequent paragraphs. A lot of research and learning should be carried out regarding recycling programs around the state the office is located that specifically deal with particular items like light globes. Office equipment should also be included as one of the recyclable items in the chosen company in case there is a need to recycle other items as the recycling system grows.

Impact of Inflation and Real Wages on Labor Productivity

Impact of Inflation and Real Wages on Labor Productivity 1.1 Overview The study attempts to determine the relationship between inflation, real wages and labor productivity. Inflation is an increase in the average level of prices of goods and services in an economy over a period of time, not a change in any specific price. When the general price level rises; each unit of currency buys fewer goods and services. Output is the amount of goods and services by a firm, industry, or country. For output variable the index of value added is used. Nominal wages are the Average Annual Earning in Perennial Industries. Real wages are the wages that have been adjusted for inflation. Real wages are obtained by deflating the nominal wage index by the consumer price index (CPI). 1.2 Problem Statement The objective of the study is to find out the impact of Inflation Real wages on Labor Productivity. 1.3 Hypotheses H1. There is an Impact of Inflation on Labor productivity H2. There is an Impact of time on Labor productivity H3. There is an Impact of Real wages on Labor productivity H4. There is an Impact of time on Real wages. 1.4 Outline of the study The scope of this research was to find out the impact of inflation and real wage on labor productivity. The data was collected from state bank of Pakistan and through various websites. CHAPTER 2: LITERATURE REWIEW Malik and Ahmed, (2001) studied that Information on income levels was essential in evaluating the living standards and conditions of work and life of the employees. Since nominal income failed to explain the purchasing power of employees, real income was considered as a major indicator of employees purchasing power and was used as proxy for employees level of income. Any variation in the real wage rate had a significant impact on poverty and the distribution of income. When used in relation with other economic variables, for instance employment or output they were valuable indicators in the analysis of business cycles. The aim of the adjustment program was to increase national income or output in such a way that it resulted in fair distribution of wealth. That was, the two objectives of enhanced growth and reduced poverty were being followed through more efficient use of resources and policy instruments like exchange rates adjustment, monetary and fiscal policies, and banking sector reforms to improve cash-flow position (Irfan, 2008). The relationship between real wages and output was intricate and also inconclusive. Regardless of the truth, which method of estimation was used or which deflator was used for the real earnings the results remained the same. Only different time periods (for the manufacturing sector) have changed the cyclical nature of the real earnings. For the manufacturing sector the real earnings had turned out to be counter-cyclical. While for agriculture, transport and communication, construction and the overall economy real earnings is pro-cyclical, i.e., real earnings tend to increase with economic growth and increases in real earnings rate tend to reduce poverty. Its the other way round in the manufacturing sector. Its important to mention here that the measure of nominal earnings used for manufacturing was different from the measure used for other sectors and the overall economy (Irfan, 2008). Productivity was the fundamental determinant of distinction in living standards, often measured as GDP per capita, across countries and across regions within a country. Over a longer term, productivity growth was the only way to sustain improvements in living standards or quality of life (Krugman 1994). It provided the economic base for investment in education, environmental improvement, health, infrastructure, poverty reduction, and social security. In addition, it was a key determinant of international competitiveness. Given its importance, improving productivity had become an essential national agenda for many countries. That had led to an emphasis on understanding factors that lead to higher, or lower, productivity growth in both research and strategy (Tang and Wang, 2004). Individual industrial contributions to cumulative labor productivity increase, which often requires decomposing cumulative labor productivity increase into industrial components. When real output was additive, that is, the cumulative real output was equal to the sum of the real outputs of its industries, the decomposition was straight forward. The only problem was that the decomposition was susceptible to the choice of base year. In other words, an industrial contribution calculated based on base year t was different from that based on base year s. That takes places because output prices change over time at different paces across industries. (Tang and Wang, 2004) It was usually expected that industries with high productivity growth and thus declining real output prices attract demand and accordingly increase employment shares. Why do the observed facts in the two countries run against this expectation? One possible explanation was that income effects had reduced the demand for manufactures, which broadly speaking became a satisfied market whereas the expansion, especially of personal service, suffered from rising relative prices (ten Raa and Schettkat, 2001). Another possible explanation was that increased female labor force contribution resulted in a substitution of market purchased served for home produced services (Grubel and Walker, 1989). An industrys input from an increase in relative size to aggregate labor productivity growth could be wellbeing improving or reducing, depending on its causes. For example, if an increase in the real output price of an industry hence an increase in its relative size was caused by an increase in demand for the output of the industry (an upward shift in the output demand curve), then it was wellbeing enhancing, because it increased both consumer and producer surpluses. On the other hand, if an increase in real output price was caused by a decrease in output supply (e.g., due to a natural disaster) or an upward move in the output supply curve (e.g., due to an increase in production costs from events such as real earnings increases), then it was wellbeing reducing, because it reduces both consumer and producer surpluses. Thus, from a wellbeing perspective, failure to report for the causes of change in relative size could create a confusing perception of an industrys contribution to aggreg ate labor productivity (Tang and Wang, 2004). Taylor (1990) found that the value of productivity in an open economy was distributed among at least three parties: Profit recipients, workers and the rest of the world. There are two key nominal prices: the exchange rate, which is established by policy, and the money wage, which follows from institutional considerations. A change in one with the other constant is bound to have effects on distribution and productivity, by changing the profit share, the real wage or the real exchange rate. In an open economy in which non-competitive intermediate imports were an important component of cost, currency devaluation derived up prices and reduced the real earnings. Output reduction could easily follow if exports were not strongly elastic to exchange rate changes. When devaluation is contractionary, then money earnings increases make output to go up. Under such circumstances, a successful tight money policy that derived down nominal earnings to ratify the equation of exchange reduced output and improved the trade account. The reduction had been offset by fiscal growth, but in an orthodox stabilization attempt that has been a strange move. (Taylor, 1990) Prices did not rise before the earnings demands had been made and accepted: in a large segment of a modern economy prices were administered ones. Thus in these segments excess of demand evident itself in deficiency rather than in a rise of prices, as the over riding objective of maximizing profits over time (and the fear of price wars) keep oligopolistic competitors from meeting excess demand by increasing prices to the short-run maximum. Thus there were always un-liquidated monopoly increases which permit earnings increases (and which would be taken once a general increase of costs reduces the inhibition against raising prices (Balogh, 1958). A detailed analysis of production, productivity, earnings and prices, both in domestic and in international dealings, irresistibly and increasingly leads away from the explanation of the continuous raise in current prices here and somewhere else by the excess of money demand, and in particular by the raise in the volume of money. Separately no entrepreneur could grant wage increases as it was difficult to bypass the addition to costs by increasing prices. But if all (or most) entrepreneurs were faced with almost the same wage demands, and react to them in more or less with the same manner, experience has taught that it was safe to agree to those demands: it was the increase in income due to the wage bargain (including of course the increased profit) that provided the additional demand required to sell output at the improved price. There was no need to hypothesize a hidden, unspent or dormant, excess demand which became active. The myth of those who were looking for the unseen and unseen able was that all applied the ceteris paribus (With all other factors or things remaining the same) method to a situation where it was changed by itself because it was of a limited and not of a minute magnitude. Provided that the process was general, as it was, and repetitive, as it was bound to be, if single earnings good dea l overshoot the average, as they were bound to do, there was nothing to stop it from speeding up its velocity as anticipations of further earnings and prices increased enlarge speculation (Balogh, 1958). CHAPTER 3: RESEARCH METHODS 3.1 Data Collection The data was collected from state bank library and searched through various internet search engines e.g. jstor and Google scholar for articles, index mundi and UN website. 3.2 Sampling Technique Convenience sampling was used as data was not collected from the companies but it was collected from state bank of Pakistan. 3.3 Sample Size: 30 annual observations of real wages, inflation and labor productivity are taken for this study. 3.4 Research Model The following research model was used Labor productivity = ÃŽÂ ± + ÃŽÂ ² (real wage) LP= -1.472E12+3.3909E11RW 3.5 Statistical Technique Regression analysis was applied. CHAPTER 4: RESULTS ANALYSIS 4.1 FINDINGS AND INTERPRETATIONS H1. There is an Impact of Inflation on Labor productivity. Table 4.1 ANOVA Sum of Squares Df Mean Square F Regression 6.022E21 1 6.022E21 .001 Residual 2.623E26 27 9.713E24 Total 2.623E26 28 The independent variable is CPI inflation. Impact of inflation on labour productivity is studied through curve estimation. As data was not normal, linear, ln , exponentiate , inverse transformation was applied. Significant relationship was not found even after applying transformation as it is evident by the sig value of .98 which is greater thatn .05. H2. There is an Impact of time on Labor productivity Table 4.2 Model Summary R R Square Adjusted R Square .998 .995 .995 The independent variable is YEAR. Table 4.3 ANOVA Sum of Squares Df Mean Square F Regression 81.851 1 81.851 7528.575 Residual .391 36 .011 Total 82.242 37 The independent variable is YEAR. Table 4.4 Coefficients Unstandardized Coefficients Standardized Coefficients t B Std. Error Beta YEAR .134 .002 .998 86.767 (Constant) 2.282E-104 .000 . The dependent variable is ln(All Industries output). There is a positive impact of time on labour productivity. Sig value is less than .05 therefore it is significant. It means there is an Impact of time on labour productivity. Its constant value is H3. There is an Impact of Real wages on Labor productivity. Table 4.5 Model Summary R R Square Adjusted R Square .862 .743 .732 The independent variable is realwage. Table 4.6 ANOVA Sum of Squares Df Mean Square F Regression 7.068E25 1 7.068E25 69.357 Residual 2.446E25 24 1.019E24 Total 9.513E25 25 The independent variable is realwage. Table 4.7 Coefficients Unstandardized Coefficients Standardized Coefficients T B Std. Error Beta ln(realwage) 3.909E11 4.694E10 .862 8.328 (Constant) -1.472E12 4.929E11 -2.986 LP= -1.472E12+3.3909E11lnRW As its sig value is H4. There is an Impact of time on Real wages. Table 4.8 Model Summary R R Square Adjusted R Square .728 .529 .510 The independent variable is YEAR. Table 4.9 ANOVA Sum of Squares Df Mean Square F Regression 244.833 1 244.833 26.998 Residual 217.648 24 9.069 Total 462.481 25 The independent variable is YEAR. Table 4.10 Coefficients Unstandardized Coefficients Standardized Coefficients t B Std. Error Beta YEAR .409 .079 .728 5.196 (Constant) -805.624 156.901 -5.135 Sig value is less than .05 therefore it is significant. It means there is an Impact of time on Real wages. Its F value is 26.99. Its Adjusted R Square is .510 4.2 HYPOTHESES TESTING After applying the statistical test and based on the p (sig.) values, researcher has obtained all the tables and results have been provided in the following table three hypotheses were accepted and one hypothesis was rejected. 4.2.1 ACCEPTED HYPOTHESES H2, H3 H4 is the accepted hypotheses. 4.3 HYPOTHESIS ASSESSMENT SUMMARY Table 4.11 Hypothesis R Square F Significance Value Empirical Conclusion H1: There is an Impact of Inflation on Labor productivity .001 .98 Rejected H2: There is an Impact of time on Labor productivity .995 7528.57 .000 Accepted H3: There is an Impact of Real wages on Labor productivity .743 69.357 .000 Accepted H4: There is an Impact of time on Real wages. .529 26.998 .000 Accepted CHAPTER: 5 DISCUSSIONS, IMPLICATIONS, FUTURE RESEARCH AND CONCLUSIONS This study empirically tested the relationship of inflation, real wage and labor productivity Inflation and real wage were the measures which are the predictors of Labor productivity. Initial estimation was that there is an impact of inflation on labor productivity, there is an impact of time on labor productivity, there is an impact of real wages on labor productivity and there is an impact of time on real wages. Jarret and Selody (1982) had considered that inflation and productivity growth are negatively related. Inflation diminished the incentive to work, distorted the informational content of relative price levels, and contracted tax reductions for depreciation. Studies suggested there was a negative relationship between inflation and productivity. It was assumed that there is a positive relationship between real wages and productivity because higher real wages increased the opportunity cost of job loss and stimulated greater work effort to avoid job loss. That positive relationship was also assumed because higher real wages put upward pressure on labour costs and cause firms substituted capital for labour, thus increasing the marginal productivity of labour (Wakeford, 2004). The results supported the conclusion that inflation has no effect on the labor productivity as its analysis showed it is not significant after applying regression analysis. Real wage have significant impact on labor productivity and real wage have positive relationship with labor productivity. Its results showed that relationship between Real wages and labor productivity is significant and 74% of variation (table 4.5) in labor productivity was explained by Real wages. Where as time has a positive relationship with real wage as well as with labor productivity. Further research should be carried out to study the relationship of inflation and labor productivity in the future as other variables (which could have relationship with inflation) are not included in this research.

Justification for Using Atomic Bombs on Hiroshima and Nagasaki Essay

On August 6, 1945 an American B-29 bomber named the Enola Gay dropped an atomic bomb on the Japanese city of Hiroshima. This was the first use of nuclear weapons in the history of human warfare and almost the last. Many people debate whether using nuclear weapons was a moral choice. I believe it was moral. Though many people died from the bomb, the amount of good that came from dropping it greatly outweighs the bad. A large issue that's brought up around the atomic bombings is the amount of people that were killed because of it. The total killed was 70,000 to 80,000 people initially and approximately 90,000 to 140,000 by the end of 1945. Though this number is catastrophic on it's own, it's relatively small comparatively. For example, when added with the number of people killed in the Nagasaki bombing (45,000) it comes to around 125,000 people killed in the first two blasts. Compare this with two firebombing raids over Tokyo, one raid killed about 125,000 people, the other nearly 100,000. That's approximately 125,000 killed with the atom bombs and 225,000 killed with normal...

The Problem And Proposed Solutions

The Digital Divide debate encompasses issues that are of social, economic and political import. Meaning to say, the issues regarding the digital divide, as a phenomenon and as a current concern that needs to be addressed, is not merely limited to the issue of the existing disparity in terms of access to technology which transverses different sectors of society. This paper attempts to explicate the digital divide, the debate and the foundational issues concerning the phenomenon/problem.In line with the main task of this paper is the identification of the two most important obstacles that need to be overcome and the two important things that the government needs to create in dealing with the digital divide. In meeting the demands of a global economy, technological advancements especially in the field of telecommunications and information technology are key factors in making possible various transactions faster, cheaper, more reliable and convenient. Needless to say, these technological advances are important tools if companies and other business ventures are to survive in the digital economy.These technological advancements however, are evolving far too fast which consequently generate pressing problems that ought to be considered. On a preliminary note, the aforementioned rapid technological evolution poses serious questions if our societal structures can rapidly adapt to these changes and more importantly, if we, ourselves can rapidly adapt and be able to integrate for ourselves these changes. A good example is the Internet and the online community and it is to this topic that we shall now turn.A fuller understanding of the digital divide phenomenon necessitates an understanding of its underpinnings. As Pippa Norris contends, â€Å"the digital divide is understood as a multidimensional phenomenon encompassing three distinct aspects† (Norris). These three distinct aspects according to Norris are the global divide, social divide and democratic divide, resp ectively. Norris elucidates further, â€Å"The global divide refers to divergence of Internet access between industrialized and developing societies.The social divide concerns the gap between the information rich and poor in each nation. And lastly, within the online community, the democratic divide signifies the difference between those who do, and do not, use the panoply of digital resources to engage, mobilize and participate in public life† (Norris). One may thus infer that these three aspects related to the issue of ‘access’ to the Internet involve not mere social, but also economic and political considerations.In an article entitled, What is the Digital Divide, Harouna Ba makes a similar point as Norris. Ba writes, â€Å"lack of access to networked technology will result in a substantial segment of society having neither the skills nor the means to participate in the progressively more knowledge-based U. S. economy† (Ba). As Ba contends, there is a f elt need to address the issue of access along with the social, economic and political considerations that it entails. At this point, the emphasis is on what Norris calls disadvantaged communities.As mentioned earlier, these communities lack not merely access but also and more importantly, the necessary skills and the means to participate in the digital world. Ba identifies a number of obstacles in dealing with the digital divide phenomenon/problem. But, as I reckon it, in relation to the issue of access, the two most important obstacles in dealing with the digital divide are the issues of the disadvantaged communities’ not having the skills that are necessary and their lack of the means that are necessary.These two are barriers to technological access. One may thus infer that the issue of access only becomes a legitimate issue because of these two obstacles. Again, it is not merely a matter of providing the communities with a greater access to computers and the Internet by lo wering the cost of the hardware and software that hardware and software companies manufacture and sell in the market nor is it merely a matter of increasing the ratio of computers to students in our schools and other institutions of learning.This will not solve the digital divide. The solution to the problem lies on our capability to the address the needs of the disadvantaged communities. There is a need for intervention, so to speak. The government has a significant role in addressing these needs. However, the government’s intervention will not suffice. There is a need for a multi-sectoral cooperation in addressing the needs of disadvantaged communities. A crucial question comes into the scenario. What needs to be done?As Ba sees it, what is needed is to develop community-based technology programs that will support the needs of disadvantaged communities. Ba writes, â€Å"Community technology access models are often grounded on community needs and encompass multiple goals to strengthen neighborhoods, educate youth, promote economic development, connect individuals to the social and economic life of the community, and increase participation in civil society† (Ba). It is of utmost importance that we first assess the needs of the community so that we may provide the appropriate solutions.Furthermore, it is important that technology programs be based on the needs of disadvantaged communities so that these communities themselves may have the opportunity to identify and thereby, integrate what the vital functions of technology are to them and the opportunities that it can provide for them. Such an integration entails that a disadvantaged community sees the relevance of technology in their lives. It may thus be inferred that for Ba, the digital divide may be addressed by people empowerment.Our concerted efforts must be directed to empowering the disadvantaged sectors of society. How can this be done? People empowerment is made possible through community education. As Ba contends, there is a lot of work to be done especially in â€Å"the areas of learning and teaching with and/or about advanced technologies in informal settings for under-served communities† (Ba). This is one of the main reason why government initiatives and interventions in the past only had a limited success in dealing with the digital divide phenomenon.There indeed are initiatives and interventions but they do not address the problem. They miss the point, so to speak. As Ba notes, state governments attempt to address the digital divide via two government agencies; the Public Utility Commission (PUC) and the Department of Education. The PUC by appealing to telecommunication companies and the likes for universal service and the Department of Education by making provisions for computers in school for those students that do not have access to a computer and the Internet at home.These attempts miss the point because they have been made on the unfounded assumpti on that the digital divide issue is merely an issue of ‘access’ and thus, can be solved by making computers and the Internet more accessible to individuals. But what can these initiatives and interventions accomplish if in the first place, the problem is that individuals from disadvantaged sectors of society lack the necessary skills and the means to be able to access and thereby, utilize technology? The plain truth of the matter is that technology evolves much faster than society can adapt to it.Furthermore, why limit the provisions with the students? Why not youth in general? Why exclude out-of-school youth? This merely shows that the limited success of state initiatives and interventions may be explained by the fact that their assumption is unfounded and that their digital divide programs are not grounded on community needs and thus, ineffective. The digital divide phenomenon/problem is not merely a problem of access. The preceding discussion makes it clear that it i s not a mere matter of identifying â€Å"the have from the have not†.Even this distinction is grounded on further distinctions in terms of the social, economic and the political. These further distinctions albeit different from each other, are very closely interrelated that they all affect changes in the others. Human society is complex. It is not simply a social system. It is also a political system and every political system is also an economic system. The human mind too is complex. There are countless possibilities in terms of scientific and technological advancements. Science and technology evolves too fast.In contrast to science and technology, our societal structures and institutions do not. They do not because there are many other significant things to consider. Perhaps, this is the predicament of our time. Works Cited Ba, Harouna. â€Å"What Is Digital Divide†. August 20 2007. . Norris, Pippa. Digital Divide: Civic Engagement, Information Poverty, and the Inter net Worldwide (Communication, Society and Politics). Cambridge Cambridge University Press, 2001.

Beyond Band of Brothers The War Memoirs of Major Dick Winters

Retired US Army Major Richard â€Å"Dick† Winters’ quiet life as a civilian ended in 1992 with the release of historian Stephen Ambrose’s best-selling book titled Band of Brothers, which tells of hishis comrades’ experience serving during the World War II . The limelight on Winters increased a hundredfold when famed Hollywood director Steven Spielberg and veteran actor Tom Hanks teamed up to bring his story to tens of millions in the highly acclaimed, award-winning HBO miniseries Band of Brothers. This mass exposure transformed Winters and his companions into cultural icons for generations far removed from World War II.In his autobiographical book titled Beyond the Band of Brothers, Major Richard â€Å"Dick† Winters speaks candidly about his life during the war with Company E, 506th Parachute Infantry Regiment, 101st Airborne Division, which he commanded from Normandy to Berchtesgaden. He tells the E-Company story in his own words and shares lessons about leadership in life and death in the crucible of war. Lastly, he pays tribute to the men with whom he served his country and those who lost there lives in the battles of the Second World War. Virtually all this material is being released for the first time.This paper is divided in three sections. The first section summarizes how Winters ended up in a military career and his life with the Easy Company. The second section explains the leadership lessons that Winters gleaned from leading a band of men to survive in the bloodiest conflict of the 20th century. The Beginnings of a War Hero Fresh out of college, Dick Winters entered the United States Army on August 25, 1941 as a private to complete his one-year military service. After finishing boot camp, he stayed behind at Camp Croft, SC to assist in training newly enlisted soldiers.Any thoughts that he harbored about getting out of the army after just one year vanished with the bombing of Pearl Harbor in December 1945. After the P earl Harbor bombing, Winters contemplated about becoming an officer. Hence, when one of his commanders asked if he was interested in attending OCS (Officers Cadets School), he grabbed the chance immediately. It is while at OCS when he met and became friends with Lewis Nixon and Harry Welsh. After cadet school, Winters was assigned to the newly formed 506th Parachute Infantry Regiment (PIR).Friction rose between Winters and the company commander Herbert Sobel. Nevertheless, Winters attributes a large part of E-Company’s success to Sobel’s training. The Easy Company When Lieutenant Meehan, Sobel's successor, was killed during the D-Day invasion in Normandy, Dick Winters became the company's new commander. He parachuted into France and assumed leadership of the Band of Brothers and was regarded as â€Å"the best combat leader in World War II† by his men. The Easy Company suffered 150% casualties while liberating Europe—an unparalleled record of bravery under fire.Winters led them through the Battle of the Bulge and into Germany, where and at a time each member was wounded. They liberated an S. S. death camp from the horrors of the Holocaust and captured Berchtesgaden, Hitler’s Alpine retreat haven. Even though it was Winters who was greatly recognized and rewarded for his actions on the battlefield, he never failed to thank or forget the men who served under him. Furthermore, Winters showed remarkable compassion and concern for his men's well being, so much that it sometimes overrode his rank's duty.In Haguenau, a second patrol was ordered over the Rhine to catch more German prisoners. Survival was next to impossible. Winters told the men that where supposed to go on the patrol to get a good nights rest. After his discharge from the U. S. Army, Major Richard Winters returned to civilian life. He worked for a while for the family firm of his wartime friend Louis Nixon. Following a brief tour of duty during the Korean War, he retu rned to Pennsylvania and embarked on a successful business career, raised a family, and lived the quiet life he had promised himself after his first day in combat.Though out this book you will find three common themes the first is what he calls the â€Å"Leadership at the Point of the Bayonet Ten Principals of Success† , which he summarizes in the last section of the book. The second is the fact that he is very humble about he success, he is very much aware that the men contributed a lot to Easy Companies success as he did, and lastly he gives credit to the men who served under him and helped make Easy Company one of the best companies on the 506th. ConclusionWinters reveals the Easy Company's story in a rich, refreshing, and more personal way than how it has been depicted in its famous HBO miniseries. From the stationing of companies in Toccoa, GA in July 1942 until its deactivation in November 1945, Winters takes us every step of Easy Company's journey, and also includes hi s comrades’ untold stories. This book also has value as a tool on leadership. It was Winters ten principals on leadership that help Easy Company grow as a company and helped Winters rise thought the ranks.It is not a mystery why these men have become the embodiment of millions of American servicemen who marched off to war as ordinary men but achieved extraordinary things. References Alexander, Larry (2005). Biggest brother: the life of Major Dick Winters, the man who led the band of brothers. New York: NAL Caliber. Anderson, Christopher (2004). Dick Winters: Reflections on the band of brothers, D-Day and leadership. American History Magazine: August Issue http://www. historynet. com/magazines/american_history/3029766. html

Response to Goodbye To Berlin essays

Response to Goodbye To Berlin essays I am a camera with its shutter open, quite passive, recording, not thinking (Isherwood 1). This phrase comes from the first page of Christopher Isherwoods most popular documentary styled novel, Goodbye to Berlin (1939). In this novel, Isherwood managed to establish a sort of matter-of-fact style by blending fact and fiction and achieving a naive, honest style for the narrator. The phrase I am a camera often appears in his work indicating his belief that a narrator should serve the role of a simple recording device (Caudwell 2). By achieving this, Isherwood provides the readers with an unsurpassed portrait of Berlin, a city in the process of internal decay, in the turbulent years of Hitler's rise in power. It is as if...Isherwood is masquerading as a war correspondent... (Piazza 2). Isherwood is the outsider looking in, observing a war (holocaust) in which he is not involved; but he does show glimpses and portraits of characters that have been affected by it. He immerses himsel f in the world of prostitutes, living almost anonymously in shabbily genteel and working class areas of the city and translating his experience of the demimonde image of what would eventually become the definitive portrait of pre-Hitler Germany, in Goodbye to Berlin (Summers 1). Because Isherwood brilliantly recorded what he saw, Goodbye to Berlin is a valuable social document, which provides an insight into Isherwoods handling the theme of war. In this research paper, the main concentration is set on the effects (private and social) the introduction of war, by the Nazism movement, has on the individual portraits (characters) of Berlin. Against the bleak but garnish background of a falling city, Sally Bowles, Peter and Otto, The Nowaks, The Landauers, and other Berlin denizens shuffle through their shabby cabaret choreography (Bryfonski, Harris 283). I...

Expository Essay on Drugs

Expository Essay on Drugs Are drugs a curse in society? In our generation, we have access to an array of drugs on a scale never before seen by humankind. Most people, when you mention drugs, tend to think immediately of street and recreational drugs, such as heroin, ecstasy, cocaine and marijuana. However, they are only a few of the thousands of kinds of drugs consumed. Doctors today prescribe drugs daily, and the variety of kinds, and uses, is endless. The issue; is this a good practice in our society. Or is it a curse. The evidence reveals drugs are a benefit to society. The results of taking these drugs is largely positive. Since medicine moved to using pharmaceutical drugs many people suffering from diseases have been helped. Either, prevented from getting disease, cured when diseased, or able to live comfortably with the disease. Smallpox was entirely wiped out by a vaccination developed by Fleming in 1800. Polio a disease that causes permanent paralysis has almost been eradicated by vaccinations. Those living with diabetes’s, and HIV, have been able to live comfortably with their particular disease because of the use of daily drug treatments. Multitudes with depression have benefited by taking Prozac, and various drugs, such as Valium and Dexedrine. The countless numbers of people who take antibiotics for a multitude of causes often recover, where if they did not have antibiotics they would have died. In an age of transplants, and implants, drugs stop the body from rejecting the new material, and thus the recipient lives. Even marijuana is being used as medicine for cancer patients. If you count the cost, it is clear that the use of drugs in society has positive results. Why then do some argue that taking drugs is not a good thing for people to do? The primary reason is they confuse drug abuse with drug use. There are 3 areas of abuse that do cause much damage. Firstly, the use of the so-called street drugs as recreational drugs is abuse. Heroin, and Cocaine used induce a euphoria is abuse. LSD taken to experience hallucinations, Ecstasy taken to rave at a party, and Marijuana smoked to induce a mood, is abuse. This results in the consequences of addiction, with its attendant loss of employment, divorce, crime and prison. Secondly, drug abuse takes place in the suburban home by abusing prescription drugs. People lie to doctors about symptoms to obtain drugs that induce moods. Tranquilizers are taken when not needed for stress, uppers, taken without corresponding depression, are being abused. As many of these are respectable†, they are preferred by the mainstream of society. Taking a valium hardly is noticed, but smoking marijuana in school will be. Thirdly, there are doctors who do not practice medicine ethically. Instead of seeking causes, it is easier to prescribe a tablet that eases the symptoms, even when regular use of the drug is harmful. In conclusion, it is evident that drugs have benefited society in many ways. Healing, eradicating diseases enabling people to live comfortably with medical conditions, and above all saving lives. The downside has been that some in society, both in the criminal and mainstream societies, have taken to abusing drugs with disastrous consequences. Society needs to find ways to develop drugs, and reduce the abuse. If you wish to write an expository essay, you need to apply the following: This essay is designed to investigate and evaluate an idea. To do this you need to gather evidence about the topic. This should be an unbiased selection Then set out your thesis in a clear statement in the first paragraph. Using the evidence you gathered, expound on your thesis, to prove it, argue against it, compare and contrast Ensure your paragraphs transition, and each contains and idea. Sum up your paper in a conclusion, restating your points to prove your thesis. The five-paragraph format is often useful when writing such an essay.

Breaking the Bamboo Ceiling

Asian culture is becoming more and more seen in the western world, with Asian restaurants and settlements such as china town becoming regular parts of most urban areas and the prominence of Asian employees and managers in western businesses will continue to grow along with that. Asian culture is having a growing impact in western society and this should carry over into a larger role for Asians within western companies. The bamboo ceiling, for the large part, does not exist due to intentional racism or discrimination, but instead exists due to a variety of underlying factors that most business managers would not even think twice about. The lack of intentional racism or discrimination as factors is shown in the statistic that over 88% of Asians feel happy and good about their workplace and that 85% feel that there are no disrespectful or offensive actions (Reid amp; Berry, 2010). These factors must be exposed so that western society can focus on correcting this flaw in the corporate world and improving the upper managerial job prospects for Asians. It is wrong of our society to discriminate against other cultures, even if it is an nintentional discrimination, we must be diligent in determining why this is happening and from these factors determine how we can right the situation and help break through the bamboo ceiling. Evidence of the Bamboo Ceiling: The bamboo ceiling can be seen to exist due to the small number of Asians in management positions when compared with the large number of Asians that exist within the western business world. While Asians make up around 5% of the American population, they only represent 2% of CEO’s and upper management of the Fortune 500 companies. Varki despite his clearly excellent qualifications. Eventually he made his way into the academic industry and slowly climbed the corporate ladder, becoming the very first foreign president of the American Society for Clinical Investigation and the first foreign editor of the Journal of Clinical Investigation (Ruttimann, 2009). This was a milestone for many Asian immigrants looking to break the bamboo ceiling. This step was one of the first of many positive examples of Asian immigrants succeeding in western corporate society, yet there is still a long way to go. A more negative example can be seen through the case of Alice Huang who was in the final round of interviews for a position as university president. Throughout the interview she was continually asked what she would be willing to give up if she got the job, and eventually came out and told them she did not think she would get the job due to how she looked and what her race was. In response to this she only received silence from her interviewers which confirmed her suspicions, and shows that the bamboo ceiling is indeed real and that it can have detrimental impacts on the life of Asian immigrants and their careers (Ruttimann, 2009). Conclusion: Companies can greatly benefit from diversifying their management staff as the business world becomes more and more global every year. If you expect to compete on the world stage then you must have a diverse staff with a large knowledge base of overseas areas, such as Asian countries. Having Asians in high level management roles would offer that company valuable information on how to break into markets overseas, as well as how to market products to all Asians, including the growing number of those residing in western society (Reid amp; Berry, 2010). This information could prove to be the difference between a company succeeding and failing in a foreign market, or with the Asian demographic in western society. To receive the benefits that comes with this diversity, western corporations must be very careful to avoid stereotyping and should be more sensitive to others cultures. Understanding that the western way doesn’t apply to everyone and it isn’t necessarily the best practice will help many corporations to get over these stereotypes, be more sensitive to Asian culture and to increase the chance of seeing Asians in top management.

Differences between internal and external audit Essay

Differences between internal and external audit - Essay Example Differences between internal and external audit Internal and external audit differs in terms of objectives, scope, level of independence of the auditor, and methodology. Objectives The internal auditor’s objective is to ensure that sound risk management and control systems are in place to prevent errors and fraud from occurring. The external auditor’s objective on the other hand is to ensure that the accounts show a true and fair view. Therefore the necessary tests should be carried out to ensure that the financial statements can be relied upon to give a true and fair view. Scope of Work The scope of the internal auditors work is dependent on the management and directors of the organization. It is normal that less emphasis is placed on materiality considerations. The scope of the external auditor’s role is laid down in the state. Their primary concern is to ensure that the financial statements are free from material misstatements. Independence The internal audito r’s is employed by the organisation and the internal audit function is determined by management. ... University The internal audit at a University would report to the University Council through the Audit Committee on the systems of governance, internal control, value for money and the extent to which strategic initiatives that have been undertaken at the University are achieving their goals. The scope of the internal auditors work is wide as it covers non financial areas within the University. It consists of multiple audits in any one year and involves a range of areas in the University’s operations. Internal audit is would be part of the internal control system of the organization. The internal auditor would be required to prepare a risk based plan annually. The work will be performed on the most risky aspects of the University’s operating environment first. External Audit Procedures at a University The external auditor’s procedures which represents a statutory requirement checks whether the University’s accounts present a true and fair view of the finan cial position. A plan is prepared based on an assessment of the University’s operating environment. This activity is normally performed at after the end of the financial year. However, the external auditor may seek to carry out an interim audit during the course of the year so as to lessen the amount of work done at the final year end audit. The interim work normally include risk assessments to determine where weaknesses exists that could result in material misstatements of the financial statements. The external auditor would also evaluate the work of the internal auditor to determine if the external audit work could be reduced (CICA 2010). Similarities between Internal and External Auditors Both internal and external auditors are required to plan their work in relation to their objectives in carrying out

IT Manager Perspective Research Paper Example | Topics and Well Written Essays - 500 words

IT Manager Perspective - Research Paper Example (b). The organizations is an early adopter of HIT because from the very beginning, it had been working on clinical computing. Further, major IT roll-outs took place between 1995-2007 and almost all IT developments like EMR, CPOE and others had been implemented by 2007. This supports its early adoption of HIT (Bohmer et al. 2007). Ans. 2. BIDMC relies heavily on custom-developed application because it feels there are certain shortcomings with vendor developed packages. Such shortcomings arise from trust factor, incompatibility issue with home application and vendor software and most importantly, availability of vendor to anytime upgrade or provide support to the system. Amidst such challenges, BIDMC considers it better to develop in-house capabilities than depending upon an outside vendor. Seeing the level of expertise and confidence of users in custom-developed applications in-house, this emphasis is not going to diminish or change. In fact, synchronization problems with the vendor a nd inability to manage the workflows with vendor managed software encourage the use of custom-developed clinical systems at BIDMC. Ans. 3 (a). The OMR constituted separate views for clinicians and patients for security and privacy purposes. Clinicians could track any information of patients, ranging from visits, test reports, alerts, lab results, follow ups or referring to any other physician.

Dinner Time Essay Example | Topics and Well Written Essays - 500 words

Dinner Time - Essay Example Ooh, it was that what felt so soft and tender to the touch, and salty and very mildly sweet to the taste. Mama had made me fish and chips, that had always been my favorite. I poured two large and gorgeous dollops of ketchup into the white marble plate, and helped myself to the fish and chips tray. I made a good pile of fish chops on the side of ketchup, and decorated the sides with yellow French fries. The yellow and golden meal complimented the red and white background. Nothing on Earth could be more appealing to me than what I had right in front of me! I extended my arm to pick the fork that was beside the jug, pushed it into the first chop, and pulled it to my mouth. Next second, I had it between my teeth. My mouth was full of fiber. I squeezed it between my teeth, and felt the juice watering the inside of my mouth. â€Å"Aah!† I screamed. Something just pricked the inside of my left cheek. â€Å"And what’s that?† I heard my mind voice what it felt. The next m oment, it had dissolved. It was a piece of crunch that had softly pricked me in the cheek, though I loved it for it told me, â€Å"The crunch had just been out of the oven†. I had shut my eyes close to imagine the science of flavor.

Protecting Environment via Civil Regulating of Firms Behaviour Dissertation

Protecting Environment via Civil Regulating of Firms Behaviour - Dissertation Example This essay discusses that there are essentially three actors in environmental regulation: governments, businesses and civil society. The three actors in environmental regulation do not function separate and apart from one another as the three interact to formulate regulatory and enforcement frameworks for environmental protection. The role of civil society can be direct in terms of putting pressure on business firms to adopt environmental friendly policies or by putting pressure on governments to implement and enforce tighter environmental protection policies. Civil society has been receiving increasing attention as governments have been losing authority and resources. Civil society has been viewed as either a suitable replacement for directly regulating environmental practices by governments or a complement to state regulation of firm’s behaviour relative to the environment. This paper examines the feasibility of replacing states’ regulation of environmental behaviour by firms with civil society forms of regulation. This paper is therefore divided into three parts. The first part of this paper identifies and analyses the concerns relative the environment as a result of the behaviour of businesses. The second part of the paper analyses traditional approaches to environmental protection and thus the regulating of businesses’ environmental behaviour. The third and final part of this study analyses arguments for civil society’s involvement in the regulation of the environmental behaviour of business organizations.... role of civil society can be direct in terms of putting pressure on business firms to adopt environmental friendly policies or by putting pressure on governments to implement and enforce tighter environmental protection policies.5 Civil society has been receiving increasing attention as governments have been losing authority and resources. Civil society has been viewed as either a suitable replacement for directly regulating environmental practices by governments or a complement to state regulation of firm’s behaviour relative to the environment.6 This paper examines the feasibility of replacing states’ regulation of environmental behaviour by firms with civil society forms of regulation. This paper is therefore divided into three parts. The first part of this paper identifies and analyses the concerns relative the environment as a result of the behaviour of businesses. The second part of the paper analyses traditional approaches to environmental protection and thus the regulating of businesses’ environmental behaviour. The third and final part of this study analyses arguments for civil society’s involvement in the regulation of the environmental behaviour of business organizations. The Environment and Firms’ Behaviour By the 1980s, â€Å"social anxieties† associated with the environment, including the creation of nuclear power, advances in medicine, biology and chemicals intensified.7 Invariably, any factor connected with compromising the environment is related to nature and as such fits into Beck’s theory of risk society which takes the position that the risk society begins where nature is in danger of ending. 8 To this end, the risk society provides a conceptual framework for examining what mankind has done to nature rather than inquiring as to what

Operations Management Essay Example | Topics and Well Written Essays - 3000 words - 1

Operations Management - Essay Example Even Government depÐ °rtments cÐ °n drÐ °w heÐ °vily upon operÐ °tionÐ °l initiÐ °tives Ð °nd strÐ °tegies when they tÐ °lk Ð °bout supply chÐ °in mÐ °nÐ °gement, leÐ °n supply, just in time Ð °nd totÐ °l quÐ °lity mÐ °nÐ °gement. This pÐ °per Ð °ims to offer the reÐ °der Ð °n insight into the importÐ °nce of operÐ °tions mÐ °nÐ °gement Ð °nd gives Ð ° firm plÐ °tform for the study of operÐ °tions strÐ °tegy. The contribution of Ð °n operÐ °tions strÐ °tegy is Ð °lso outlined Ð °s pÐ °rt of Ð ° hierÐ °rchy of strÐ °tegies thÐ °t we might find in eÐ °ch firm. It gives Ð °n insight into whÐ °t is exÐ °ctly Ð °n operÐ °tions strÐ °tegy Ð °nd whÐ °t Ð °re its components, how eÐ °sy is it to implement such Ð ° strÐ °tegy Ð °nd whÐ °t cÐ °n Ð °n orgÐ °nisÐ °tion expect from it. BÐ °sicÐ °lly, the pÐ °per discusses the question of diversity of tÐ °sks thÐ °t operÐ °tions mÐ °nÐ °gement incorporÐ °tes Ð °nd thÐ °t these tÐ °sks should be combined to reÐ °ch the potentiÐ °l of operÐ °tions executed. OperÐ °tions mÐ °nÐ °gement hÐ °s its origins in the study of ‘production’ or ‘mÐ °nufÐ °cturing mÐ °nÐ °gement’. (Pine, Boynton, 2003) These terms still very much Ð °pply to mÐ °nufÐ °cturing orgÐ °nisÐ °tions thÐ °t will hÐ °ve distinct operÐ °tionÐ °l Ð °ctivities thÐ °t convert sÐ °y, beÐ °ns Ð °nd rich tomÐ °to sÐ °uce into cÐ °ns of bÐ °ked beÐ °ns to be sold by Ð ° retÐ °iler. Thus, we cÐ °n initiÐ °lly think of operÐ °tions mÐ °nÐ °gement Ð °s being pÐ °rt of Ð ° distinct function producing Ð ° product Ð °nd service combinÐ °tion, just Ð °s we hÐ °ve mÐ °rketing Ð °nd Ð °ccounting functions in mÐ °ny orgÐ °nisÐ °tions. The first definition of operÐ °tions mÐ °nÐ °gement is therefore: Every orgÐ °nisÐ °tion thÐ °t offers goods or services hÐ °s Ð °n operÐ °tions Ð °ctivity. Ð s fÐ °r Ð °s the orgÐ °nisÐ °tion structure is concerned, some firms will hÐ °ve Ð ° discrete operÐ °tions function. This might be cÐ °lled Ð ° mÐ °nufÐ °cturing depÐ °rtment, Ð °n operÐ °tions system, or hÐ °ve no identifiÐ °ble nÐ °me Ð °t Ð °ll. However,

Dinner Time Essay Example | Topics and Well Written Essays - 500 words

Dinner Time - Essay Example Ooh, it was that what felt so soft and tender to the touch, and salty and very mildly sweet to the taste. Mama had made me fish and chips, that had always been my favorite. I poured two large and gorgeous dollops of ketchup into the white marble plate, and helped myself to the fish and chips tray. I made a good pile of fish chops on the side of ketchup, and decorated the sides with yellow French fries. The yellow and golden meal complimented the red and white background. Nothing on Earth could be more appealing to me than what I had right in front of me! I extended my arm to pick the fork that was beside the jug, pushed it into the first chop, and pulled it to my mouth. Next second, I had it between my teeth. My mouth was full of fiber. I squeezed it between my teeth, and felt the juice watering the inside of my mouth. â€Å"Aah!† I screamed. Something just pricked the inside of my left cheek. â€Å"And what’s that?† I heard my mind voice what it felt. The next m oment, it had dissolved. It was a piece of crunch that had softly pricked me in the cheek, though I loved it for it told me, â€Å"The crunch had just been out of the oven†. I had shut my eyes close to imagine the science of flavor.

Operations Management Essay Example | Topics and Well Written Essays - 3000 words - 1

Operations Management - Essay Example Even Government depÐ °rtments cÐ °n drÐ °w heÐ °vily upon operÐ °tionÐ °l initiÐ °tives Ð °nd strÐ °tegies when they tÐ °lk Ð °bout supply chÐ °in mÐ °nÐ °gement, leÐ °n supply, just in time Ð °nd totÐ °l quÐ °lity mÐ °nÐ °gement. This pÐ °per Ð °ims to offer the reÐ °der Ð °n insight into the importÐ °nce of operÐ °tions mÐ °nÐ °gement Ð °nd gives Ð ° firm plÐ °tform for the study of operÐ °tions strÐ °tegy. The contribution of Ð °n operÐ °tions strÐ °tegy is Ð °lso outlined Ð °s pÐ °rt of Ð ° hierÐ °rchy of strÐ °tegies thÐ °t we might find in eÐ °ch firm. It gives Ð °n insight into whÐ °t is exÐ °ctly Ð °n operÐ °tions strÐ °tegy Ð °nd whÐ °t Ð °re its components, how eÐ °sy is it to implement such Ð ° strÐ °tegy Ð °nd whÐ °t cÐ °n Ð °n orgÐ °nisÐ °tion expect from it. BÐ °sicÐ °lly, the pÐ °per discusses the question of diversity of tÐ °sks thÐ °t operÐ °tions mÐ °nÐ °gement incorporÐ °tes Ð °nd thÐ °t these tÐ °sks should be combined to reÐ °ch the potentiÐ °l of operÐ °tions executed. OperÐ °tions mÐ °nÐ °gement hÐ °s its origins in the study of ‘production’ or ‘mÐ °nufÐ °cturing mÐ °nÐ °gement’. (Pine, Boynton, 2003) These terms still very much Ð °pply to mÐ °nufÐ °cturing orgÐ °nisÐ °tions thÐ °t will hÐ °ve distinct operÐ °tionÐ °l Ð °ctivities thÐ °t convert sÐ °y, beÐ °ns Ð °nd rich tomÐ °to sÐ °uce into cÐ °ns of bÐ °ked beÐ °ns to be sold by Ð ° retÐ °iler. Thus, we cÐ °n initiÐ °lly think of operÐ °tions mÐ °nÐ °gement Ð °s being pÐ °rt of Ð ° distinct function producing Ð ° product Ð °nd service combinÐ °tion, just Ð °s we hÐ °ve mÐ °rketing Ð °nd Ð °ccounting functions in mÐ °ny orgÐ °nisÐ °tions. The first definition of operÐ °tions mÐ °nÐ °gement is therefore: Every orgÐ °nisÐ °tion thÐ °t offers goods or services hÐ °s Ð °n operÐ °tions Ð °ctivity. Ð s fÐ °r Ð °s the orgÐ °nisÐ °tion structure is concerned, some firms will hÐ °ve Ð ° discrete operÐ °tions function. This might be cÐ °lled Ð ° mÐ °nufÐ °cturing depÐ °rtment, Ð °n operÐ °tions system, or hÐ °ve no identifiÐ °ble nÐ °me Ð °t Ð °ll. However,

Outsourcing Contract Flaws Essay Example for Free

Outsourcing Contract Flaws Essay In any legal undertaking, contracts play a vital role in ensuring that the interests of both parties are served. Contracts serve as a binding agreement that the signatories should adhere to. In most cases, any violation of the provisions encompassed in a contract holds the erring party liable for breach of contract. When a contract is drafted, the lawyer or whoever is in charge of crafting it has the job of ensuring that both parties understand its provisions and making sure that the contents of the agreement are acceptable to both parties prior to signing the outsourcing agreement.   Ã‚   Consultation with the signatories is a vital requisite in developing a good contract. Outsourcing is one of the newest methods that firms utilize in order to hire personnel. Nowadays, one can easily find firms that specialize in outsourcing services. In this kind of business, an organization employs a service provider to handle various functions such as data entry, programming jobs, and others. Usually located in a foreign country, the outsourcing firm performs jobs that could otherwise be done by the employees of the organization. In a recent survey conducted internationally by the IT Governance Institute (ITGI), it was revealed that clients of outsourcing firms showed a great deal of dissatisfaction with the service provided by these firms. Because of this, the contracting organization made the crucial decision of prematurely severing their ties with the outsourcing firm (Simmonds Gilmour, 2005). In the study, it was further discovered that among the 76 percent of the survey participants providing at least one outsourcing service, only 25 percent have an established method in managing their contracts (Simmonds Gilmour, 2005). The Importance of Contracts in the Outsourcing Business Contracts play an important role in providing outsourcing services. It lays down the duties, roles, goals, and controls needed in anticipating change as well as in handling the development, maintenance, execution, pricing, and regulation of outsourced services(Simmonds Gilmour, 2005). In addition, outsourcing contracts contains provisions that the service provider must follow in order to ensure a general, consistent, and efficient means of handling the outsourcing agreement. Contracts ensure the proper governance of outsourcing (Simmonds Gilmour, 2005). Crafting a contract is by no means an easy job. In order to properly manage outsourcing services, the book entitled Governance of Outsourcing has laid down the following requisites of a good contract:   Outsourcing contracts should indicate what activities are exempted from outsourcing. It should clearly identify the type of service offered. Complicated and permanent outsourcing requirements may require a more integrated approach (Simmonds Gilmour, 2005). Once the outsourcing strategy has been determined, service provider contracts must clearly point out the methods and structures of the outsourcing agreement. It should clearly establish the responsibilities, goals, and roles of the parties involved. This can be formalized through the creation of a governance schedule. Defective approaches should be taken out of the picture. If management is unable to handle such processes, it is unlikely for the outsourcing provider to handle these processes as well (Simmonds Gilmour, 2005). Good outsourcing contracts must have provisions that will clearly evaluate the competence of the people who will be involved in providing outsourcing. Likewise, there should be provisions for checking the credibility and reliability of the chosen service provider (Simmonds Gilmour, 2005). After a year of offering outsourcing, the service provider should work out a re-negotiation of the contract. If the terms of agreement has a global scope and the service is provided to several components of an organization, there should be supporting contracts for every country involved. Contract re-negotiation should be included in the standard operating procedure of the outsourcing firm (Simmonds Gilmour, 2005). Proper channelling of information should be established as this will ensure improved control instead of drawing reactions. Every communication resource should be utilized in order to guarantee that any human resource personnel involved is properly informed (Simmonds Gilmour, 2005). Any transfer of service connected to the agreement must be accompanied by a formal plan and should be acknowledged by the two parties involved in the process. Benchmarking and measurement should likewise be provided in order to properly manage project costing. This is an important aspect in the total conduct of negotiating for a contract (Simmonds Gilmour, 2005). Aside from daily monitoring, the contract should likewise provide for regular benchmarking. Stable governance should be dynamic. Through periodic benchmarking, the service provider will remain valuable and will become the foundation of decisions whether to proceed with contract re-negotiations or abolish the contract (Simmonds Gilmour, 2005). The ITGI survey further revealed that among the organizations included in the study, the main reason why clients outsource is because there are not many people within the organization who have the expertise to perform such service. Forty eight percent of the surveyed organizations support this reason while the remaining 42 percent resort to outsourcing as a cost-reduction measure. However, minimizing costs is not as crucial as improving the value of the organization (Simmonds Gilmour, 2005). There are various benefits that can be derived from outsourcing service. One of the major benefits of this kind of process is better quality of service. Since the organization paid the service provider who specializes in such kind of roles, the firm would have an assurance that the finished product would not be haphazardly done. Another advantage of outsourcing is improved handling of risks. Since the service provider is trained and experienced with the line of work they are paid to do, the risks involved will be much lesser. The outsourcing firm are more equipped to handle possible risks than an employee of the organization who might not have the time to troubleshoot risks. Likewise, there is no need for the organization to select and utilize its own personnel. Instead, the staff of the organization can focus their energy on performing more important and worthwhile activities. The last advantage of outsourcing is scalability. If the organization is satisfied with the performance of the outsourcing firm, it could require its services to perform other needs. For example, a service provider providing data entry functions for a certain organization may be expanded to perform database management duties as well. More and more organizations are realizing the importance of outsourcing as an effective means of strengthening the quality of their business. In order to completely maximize the many advantages of this process, there is a need to ensure the proper governance of these processes.   By drafting stable outsourcing contracts, service providers would be able to address and remedy any possible loopholes that may arise from the outsourcing agreement.  Ã‚   Thus, assuring that their customers are satisfied with the service they provide lies on how effective the outsourcing agreement is crafted by the service provider.   Otherwise, it could lead to a short-term and dissatisfied client.

Accounting Essays Comparability of Financial Statements

Accounting Essays Comparability of Financial Statements Comparability of Financial Statements. 1.0 Financial Statements and its Significance. In recent times, we have witnessed tremendous policy reforms and recommendations being made to tackle and control the manner in which businesses carry out their accounting work. Numerous accounting mismanagement and malpractices have only added to the urgency to bring regulations that seek to keep a check on accounting procedures followed by the corporate world. The failure of companies such as Enron due to inappropriate accounting tactics stands out as a perfect example. Investors in the form of shareholders and stakeholders provide huge sum of capital anticipating higher future returns. Firms are known to tamper with financial data in order to attract prospective investors to finance their capital requirements and debt elimination. Recently, Shell, one of world biggest energy and oil producing companies was accused of overstating oil reserves to attract investments and had eventually admitted to have tampered with its financial data. Therefore, proper scrutiny of financial statements is essentials especially since various individual and business interests are developed citing information provided in these statements. Countries such as the US have come up with regulations such as US GAAP1 to assess financial policies pursued by corporates and the format to be followed in publishing financial statements. Countries have adopt accounting procedures and guidelines framed under the International Financial Reporting Standards (IFRS) to eliminate discrepancies in financial analysis, improve investment opportunities and to make financial information available. By 2005, all companies registered in the EU have to adhere by new accounting standard. Countries such as UK have come under immense pressure to replace UK GAAP with the new IFRS scheme. Investors often depend on various financial ratios to determine when and where to invest. Such complexities and the presence of diverse interests groups make it essential to develop financial mechanisms that determine the financial health of a company. Companies have to publish Annual Reports that summarise its financial status and act as a medium of information to its shareholders. An important and significant step in determining the health of a company is to analysis its historical financial statements. These historical data provides a picture of the financial health of a business and a roadmap outlining the direction the business is heading. The financial data are covered under various headings such as the Balance Sheet and Income Statements. Each of these has a particular format and is based on the principles of financial regulation framework such as the GAAP. We shall look at them briefly in the following chapter and also look at other techniques developed due to the shortcoming some of these financial ratios are known to show. 2.0 Understanding Financial Ratios Ratio is nothing but the comparison of one figure with another and is normally depicted as a percentage. Financial ratio is an analytical tool used to analyse trends, strength and weakness of a companys assets and its liabilities. Financial ratios are compared overtime on a year to year basis. The basic source for these ratios comes from the companys financial statements which contains information on the assets, liabilities, profits and losses and dividends accruing to its shareholders.2 The most common ratios can be classified under the following headings: Profitability Ratios Liquidity Ratios Capital Structure Ratios In the financial world, firms rely on investors to raise funds for its short and long term needs. This is done by floating shares in the stock markets or by issuing debentures or bonds (loans). The funds may come in the form of short term, medium or long term loans. An investor will only invest if he is fully convinced that his investment will gain higher returns/dividends. He may look at the balance sheet to analyse how much the company is worth. Liquidity is an important criterion that influences investor decisions. The company must be able to pay back its loans on time and doing so will only raise its reputation in the capital market for future borrowings. The company that relies heavily on borrowing its expenses will obviously find it difficult to service its liabilities. Besides, customers spending habit has a larger impact on the companys sales and liquidity. Purchase affects the companys stock of goods which, in turn, affects its liquidity. Since stocks cannot be sold in short notice, it has a direct impact on the firms capability to raise fund to finance short term debt financing. The current liabilities have to be settled in cash within short period of time. The presence of large stocks will artificially inflate the total current assets which may make it appear as if the company has enough resources to meet its short term liabilities. We shall look at some popular ratios that, though informative, cannot be used as an ideal tool for financial analysis. Lets see how. The annual report 2004 of The EMI Group suggests that group has current assets (including stocks) worth  £1107 million and current liabilities worth  £1403.5 million. The resultant current ratio is 0.78:1.3 This figure suggests that the Group does not have enough short term resources to meet its short term requirements. It has only 78 pence to meet a pound of debt. If we deduct the stocks ( £36.4 million) from its current assets to see its immediate liquidity, the quick ratio shows an even poor debt financing capability. The quick ratio is 0.76:1.4 This figure suggests that the Group has only 76 pence to meet every 1 pound worth of debt.5 Analysing the results suggest that it would be inappropriate to rely on the current ratio as it does not explain how much the company real assets are readily convertible into cash in short notice. Stocks are not highly liquid and therefore must be excluded in assessing the companys liquidity in the short period. Therefore, current ratio cannot be used as a reliable means to make investment decisions and that it essential that we look at other ratios and their merits and demerits to determine which of these is appropriate in the capital market. The Gross Profit Ratio is the ratio between the Gross Profit and the Sales Revenue. The Gross Profits is arrived at by deducting the Cost of Sales from the Sales Revenue.6 To analyse this ratio we shall look at the Income Statement of The Sandvik Group.7 The Consolidated Income Statement suggests that the group had an Invoiced Sales of  £4010.2 million and Cost of Sales equalling  £2742 million. The GP ratio between these two figures is 1.46:1 meaning that the group is able to make 46 pence extra from every  £1 of sales. It may look appealing but it must be noted that the Cost of Sales does not include other expenses that may significantly reduce the gross profits.8 If we deduct other expenses worth  £741.9 million, the operating profits drop to  £526.3 million. The Shareholders and the companys future investment plans and its dividend policies depends on the Net Profits. It is arrived at by deducting the interest payables. The Sandviks Net Profits for the year after tax de ductions are equivalent to  £327million. We can see that though the Gross Profit ratio is a useful ratio it does not shows the companys financial position and does not influence any investment decisions. The real true figure that matters is the Net Profits after taxation. The ratio categorised under capital structure ratios are more elaborate and descriptive. However when using ratios such as gearing and interest cover, factor such as market structure, consumer preference and taste, economies of scale, product type have considerable influence. For example, payments from debtors depends of consumer income and preference. These factors have its affect on the current assets (cash) which will in turn affect the company ability to pay its creditors. The points here is that though some factors cannot be measured and may not have direct consequences (market structure) it cannot be ignored. The ideas highlighted above are very important in performing financial analysis of a company. The accounting professionals have introduced techniques that are more accurate and explicable. We shall look at one such technique in the next chapter. 3.0 Improvement in assessment of financial statement. We have seen the technical failure of various financial ratios and the difficulty in using them as a tool to make investment decisions. Comparing financial results from different periods has its own drawbacks because there are no independent frameworks to assess whether the companys current results are good or bad. It is very important that care must be taken when comparing results between two different companies in terms of products, size, market share etc. For example, company A may have a significant market share (turnover) compared to company Bs but smaller net profit due to its bigger operational costs. Such discrepancies can influence wrong investment patterns and decisions. Another major drawback of ratio analysis is that accountants indulge in creative accounting techniques where ratios calculated from published financial statements show favourable figures. For example, sale and repurchase agreements manipulate liquidity figures and off-balance sheet finance which distorts return on capital employed and thereby influencing companys gearing. It is therefore essential that new approach to assessing financial statement must be devised and changed to suit to new market conditions. One such technique was developed by Professor Altman who devised a new technique popularly known as the Z-Score.9 The Z-Score is a statistical model that incorporates the use of five different ratios which serve to predict the health of a firm.10 The Z-Score is used to predict bankruptcy of the business using traditional financial ratios and statistical method known as the Multiple Discriminant Analysis. The Z-score is considered to be 90 % accurate in forecasting business failure one year into the future and 80 percent accurate in forecasting it two years into the future.11 By selecting various financial ratios and applying weight to each ratio it is possible to estimate the financial position of the company. In his study, he analysed over 22 such financial ratios and selected 5 distinctive ratios that focused on the balance sheet and performance ratios. Weights were assigned by establishing appropriate coefficients to show how each of these ratios influenced the dependent Z-Score. Altman Z-Score equation: Z = X1 (a) + X2 (b) + X3 (c) + X4 (d) + X5 (e)12 Where, X1 Working Capital/Total Assets. X2 Retained Earning/Total Assets. X3 EBIT/Total Assets.13 X4 Market Value Equity/Book Value of Total Debt. X5 Sales/Total Assets a, b, c, d, e are respective coefficient assigned to each ratios (X1,X2 ¦Ã‚ ¦..X5). Z Overall Z-Score. Now, companies expand their reach in the global market by producing goods that belong to different markets. Firms engage in horizontal and vertical integration to expand their market and also to reduce risk by spreading their resources in different activities. It is therefore illogical to do a financial comparison of firms from different industry. Professor Altman overcame the problem of comparing companies that specialised in different industries by altering the above equation by eliminating certain ratios. For example, Ratio X5 for non-manufacturing companies. This is done because sales/total assets ratio greatly varies from industry to industry. Z = X1 (a) + X2 (b) + X3 (c) + X4 (d) He modified the equation for a privately held company by implementing book value of equity as a private companys stocks are not publicly traded. He further devised Z Score table to determine a financial healthy company from a sick company in various industries. The companies in the grey area were considered misclassified. Unhealthy Gray Area Healthy Private Companies < 1.23 1.23 2.90 > 2.90 Public Companies < 1.81 1.81 2.99 > 2.99 Non Manufacturing Companies < 1.00 1.11 2.60 > 2.60 The Z Score technique is gaining popularity in the financial world as an efficient and accurate method to predict financial health of a company and also it is less likely to be manipulated as Ratio Analysis are known to be. In the next chapter I shall focus on the International Financial Reporting standard and look at ways it can be improved to promote comparability and facilitate globalisation and movement of capital. 4.0 Financial Reporting and Applications. The International Financial Reporting Standards also known as the International Accounting Standard are a set of accounting standards companies must follow when formulating financial policies and publication of financial statements. In the EU, new regulations require EU companies to adopt International Accounting Standards by the year 2005. Questions have been raised as to whether we need international standards with massive movement towards free market. As Mr. Andrew Crockett puts in advances in IT and the ascendancy of free market principles have underpinned government-led to market-led financial system ¦.the period saw the emergence of financial instability 14 Mr. Crockett also stress on the fact that we need to develop, seek global acceptance of, and implement a set of codes or standards that pertain to key elements of financial system infrastructure . It was felt that certain regulations on financial prices, financial statements framework, and accounting principles pertaining to domestic and cross border transactions were hindering market forces. These factors combined with the shift towards greater fiscal and monetary prudence laid the foundation for a system that controlled capital movement across borders and international standards that improved global accounting principles. The steps taken to achieve efficient financial mechanism must be able to address two factors firstly, it must be able to identify the most economic way of utilising resources and secondly, it must be able to control the manner in which these resources are utilised. It forms the basis for the allocation of income among various claimants on the company and to bring in financial discipline. The major advantages of such reporting standards are:- It helps in poverty reduction by reducing the risk of financial crisis and their impact on the global poor. It achieves significance because the scope of globalisation has reached almost every single country. It helps in creating investor confidence by improving investment climate, eradication of loopholes affecting direct and indirect investments. Its helps by eliminating barriers on free movement of market information and sentiments. It assists local governments to implement taxation regulations and also unwanted barriers to trade. Despite the advantages of having international standards for financial reporting, it is quite evident that certain factors act as a barrier to accounting standards. For e.g. the UK banking sector has been in the forefront of this conflict between the international standards and the national standards. Lets very briefly look at two such regulations that will have an impact on the banking sector the Basel II capital accord and International Financial Reporting Standards (IFRS), which apply to all companies listed in the EU.15 Basel II requires banks to link their capital to risk. It is likely to have consequences on all types of lending to SMEs and large companies. Despite the advantages in terms of better risk management and accurate pricing of loans, the complexity involved in switching will cause some problems. The eventual replacement of UK GAAP with the IFRS comes with the complexity of changing over, cost involved and bad debt provisions. According to an article published in the Business Money magazine by Mr. Mike Imeson, the HSBC bank incurred $ 400 million in expense to bring regulatory changes in accounting standards world over in 2003. Similar sentiments were expressed by Mr. Stephen Pegge, Lloyd TSB in this article by saying that when a business approaches you for a loan, you wont know for certain which legislation applies .16 Considering the above statements, it is essential to look at national concern towards the development of an international standard on financial regulation. It is true that it will improve investment opportunities by elimination of unwanted barriers and it is also likely to create expenses that may prove as a hindrance to an already volatile and underdeveloped financial systems in most countries. As Mr. Pegge puts in, it will create confusion in the mind of investors and lenders as to what legislation applies and bureaucratic delays in understanding and applying them. 5.0 Conclusions In the preceding chapters, we have seen the importance of financial analysis in investment choice and decision making. The ratio forms a very important aspect in making financial choices and also acts as a medium for companies to assess their business performance. Financial analysis of these ratios influences the interests of various groups of individuals and organisations such as Individual shareholders, Employees, Managers, Directors, Governments. Considering these interest groups and affects on each of these entities, the need for an international framework for accounting standard has being increasing felt. It acts as a medium of information for the investors who would assess the basis for making further investments and also to see how well the company is performing. The managers stand to benefit as their remuneration and income are directly linked to the company performance. The governments policy towards economic development and need for further reforms are based on these financial analysis and financial statements. It forms the basis for taxes on trade and tax benefits and exemptions. While the importance haves been highlighted, it is also essential to note that drawbacks are not ignored. As Mr. Pegge points out there must be a clear understanding of the legislations and it must work towards reducing costs rather than increasing it. To conclude, financial reforms and regulations are an essential component in todays global economy. Financial statements must as an informative source free from manipulations of date and figures. References and Bibliography Chartered Institute of Management Accountant (CIMA), (2005 Edition), Financial Accounting Fundamentals Paper C2. Chartered Institute of Management Accountant (CIMA), (2005 Edition), Management Accounting Fundamentals Paper C1. Annual Report, 2004, The EMI Group. Annual Report, 2004, The Sandvik Group. Internet Sources: The EMI Group www.emigroup.com/financial.html The Sandvik Group www3.sandvik.com/pdf/annualreports/sandvik2004_eng_web.pdf Vercor The Global Resource for Business, Sales, Merger and Acquisitions www.vercoradvisor.com/articles/companyscore.html Bank for International Settlement www.bis.org/speeches/sp020227.htm BusinessMoney.com http://www.business-money.com/features_mike_imeson_jan05.html Ventureline www.ventureline.com/SampleOneIndustry.asp

Abortion in Extreme Circumstances Only Essay -- Papers Pregnancy

Abortion Abortion is the induced termination of pregnancy before the embryo or fetus is capable of survival. This issue has created moral and social concern since the beginning of time. Individuals as well as the church, which is very influential on some people, have had to take a stand on either side of this controversial issue. There are many different views being taken on abortion making the decision of right or wrong that much more difficult to make. The act of aborting a fetus deals with a very complex definition of what a human life is. As Alan Keyes says, â€Å"Whether a life is a human life, entitled to respect for all the basic, inviolable rights of humanity – this is a critically important judgment.† No one person has the right to say when life begins and this is where the controversy on the issue of abortion stems from. Pro-life advocates define human life as beginning at the moment of conception, while pro-choice supporters claim that once the egg and sperm are united this is just a living organism and not a human life. If the fetus is a human then it is entitled to live under the Constitution and the Bill of Rights, saying that it is as equal as any other person. Along with this presumption, if aborted, the aborter could be subject to the penalties that anyone would receive for killing another human being. If the fetus is not being thought of as a human life, then there should be no problem with abor ting a fetus. This decision on whether or not the fetus is living or not is extremely difficult to make, therefore creating moral conflict in our society today and for many years to come. Today there are three main positions being held on the abortion issue. The first is that abortion should be legal in all ... ...n even more difficult because often times the principles and morals conflict. I tend to feel that abortion is a violent and cruel act that takes an innocent unborn human life, but if I was faced with having an abortion I don’t know if I would act under these terms. If I was raped or my child was going to have defects I know that I would choose to have an abortion to avoid the extreme suffering waiting to happen. If I became pregnant accidentally I hope that I would go ahead and have the baby so as not to kill a human life even though I didn’t particularly want it. My whole life would probably be changed forever, but it would have been my fault for having careless sex in the first place. I definitely feel it is wrong for people to be having abortions almost as a means of birth control. I, like most others, feel it should only be used in extreme circumstances.

Bombay :: essays research papers

The city of Bombay originally consisted of seven islands, namely Colaba, Mazagaon, Old Woman's Island, Wadala, Mahim, Parel, and Matunga-Sion. This group of islands, which have since been joined together by a series of reclamations, formed part of the kingdom of Ashoka, the famous Emperor of India. After his death, these islands passed into the hands of various Hindu rulers until 1343. In that year, the Mohammedans of Gujerat took possession and the Kings of that province of India ruled for the next two centuries. The only vestige (mark) of their dominion over these islands that remains today is the mosque at Mahim. In 1534 the Portuguese, who already possessed many important trading centers on the western coast, such as Panjim, Daman, and Diu, took Bombay by force of arms from the Mohammedans. This led to the establishment of numerous churches which were constructed in areas where the majority of people were Roman Catholics. There used to be two areas in Bombay called "Portuguese Church". However, only one church with Portuguese-style facade still remains; it is the St. Andrew's church at Bandra. The Portuguese also fortified their possession by building forts at Sion, Mahim, Bandra, and Bassien which, although in disrepair, can still be seen. They named their new possession as "Bom Baia" which in Portuguese means "Good Bay". Sir George Oxenden became the first British Governor of the islands, and was succeeded later by Mr. Gerald Aungier who made Bombay more populous by attracting Gujerati traders, Parsi ship-builders, and Muslim and Hindu manufacturers from the mainland. He fortified defenses by constructing the Bombay Castle (the Fort, since then vanished except for a small portion of the wall) and provided stability by constituting courts of law. Between 1822 and 1838, cattle from the congested fort area used to graze freely at the Camp Maidan (now called Azad Maidan), an open ground opposite the Victoria Terminus. In 1838, the British rulers introduced a 'grazing fee' which several cattle-owners could not afford. Therefore, Sir Jamshedji Jeejeebhoy spent Rs. 20,000 from his own purse for purchasing some grasslands near the seafront at Thakurdwar and saw that the starving cattle grazed without a fee in that area. In time the area became to be known as "Charni" meaning grazing. When a railway station on the BB&CI railway was constructed there it was called Charni Road. The Zoroastrian Towers of Silence on Malabar hill were built by Seth Modi Hirji Vachha in 1672.

FDE 1000 part A Essay

I am currently working in a small privately run day nursery on a housing estate and have been there now for nearly six years. Within my setting I have two job roles both of which I am very clear as to what my roles and responsibilities are. Common core (2010,2ek) First of which is Deputy officer in charge which has been my role now for nearly two years and holds many responsibilities and challenges on a daily basis, my main responsibilities relate to assisting my manger in the day to day running of the setting and working very closely with all the staff, assisting in interviews working with current and new parents and also working very closely with other agencies involved in the nursery including speech therapist, child physiologists, ofsted and the local authority. My other job role is lead practitioner in the preschool room looking after children aged between two years to four years old. Here my role consists of working closely with my senior nursery practitioner in planning and observing the children in the preschool, helping to prepare them for their transition into primary school. CC (2010,4bs) implementing the daily routine, making sure health and safety towards the children and staff is maintained at all times and mentoring the other staff who work in the preschool room including nursery assistants and trainees. I have many strengths within my job roles but also many weaknesses which I work every day towards improving through observing what others do, listening to what others say and also through teaching myself new things. Completing my training needs analysis made me more aware of strengths and weakness I was unaware of which I had which has brought to light different things in which I need to work on improving to help maintain my knowledge and to help improve my practice. I have worked closely with my work-based mentor and the settings manager to put an action plan into place to improve my practice to the best it can be over the next twelve months, this action plan is based on what areas I have found I need to improve on using my training needs analysis. By completing my Training needs analysis and recently returning to working  within a room in my setting which has only been for two months now, I have realised according to the early years teachers standards I do not have such a secure knowledge of early childhood development and I do need to work on how this leads to the children learning successfully when they get to school Early years teachers standards(2013, S3:1) I am not as fully aware of all the new EYFS changes as I thought I was which if I do not change this will effect the learning and development of the children within my care. I have found that when I am now completing the children’s learning journals I need a lot of support from the other staff members in my room to make sure I am observing each child correctly and that I am linking each observation to the correct area of the eyfs and not giving a false indication of where the children may be up to developmentally, before all the changes took place I was always very confident in this area. I do realise I know enough on the new eyfs to be able to plan and track the next steps of development for the children as I am aware of how to observe and find I am very confident in this particular area, but I also know that If I took part in some more research related to the this through reading books provided by my work setting and researching the many options available to me online that I will be able to give the children a better chance of being ready and prepared for their transition to primary school. I am also willing to search for possible training opportunities on the new EYFS through the national day nurseries association as we have took part in training through them in the past. I have put this on my action plan to complete by February of next year as I feel there is a lot of research that can be done to help me in this area and feel that I have given myself enough time to do this research. Also through reflection I have realised I need to update my safeguarding training. In my setting we have a lead safeguarding officer who is the nursery manager, recently my manger has had some prolonged time off and therefore it has become my duty to step into this role as lead safeguarding officer. I am aware of safeguarding and have some knowledge in this area although through looking at my training needs analysis and stepping up into this role it has made me realise I lack confidence in this area and need support. I am able to recognise when a child is at risk but need to build a lot of confidence around acting upon this through my own judgement rather than consistently needed advice and support EYTS (2013, S7:3) although I do understand when it comes to safeguarding issues advice and support from others is essential providing it is within reason and kept confidential. During my time at my setting I have dealt with some safeguarding instances as a support for my manager and parents. I am aware that my safeguarding training certificate Is now out of date and it is f great importance that I take part in a new training course to refresh my knowledge so I am able to act upon legal requirements regarding safeguarding and am more aware and confident in promoting the welfare of the children in my care EYTS (2013, S7:1). Also as I am now deputy officer in charge and lead practitioner within my setting I am aware that I will need to take part in a higher level safeguarding course as I have only took part in level one, I am now looking into doing my safeguarding level two for room leaders and management. By taking part in this training I will be more confident in employing practices which will help to promote the children’s health and safety within my setting EYTS (2013,S7:2). I have put this on my action plan to complete by April of next year which I feel gives me time to find the correct course suited to my needs and the needs of the children that I look after. When it comes to observing the children and writing the observations next steps I am quite confident in doing this where I start to lack the confidence is using these next steps to support the planning for each individual Childs needs, I always state a next step in my observation but don’t always add this to my planning to show progression and development in particular areas for the children EYTS (2013,S4:1). I am currently planning to take part in a staff-planning meeting CC(2010,1cs) this meeting will be regarding our settings planning to air my concerns about my knowledge and confidence and hope this will help by hearing other staff member’s views and advise as well as any concerns that they may have. I a hoping by doing this it will bring to light changes I need to make and possibly the whole setting need to make to be more able to plan balanced activities for the children based on the age and developmental stage and help myself be more confident in recognising other circumstances that may effect the children learning and development EYTS (2013,S4:2). I have added this as part of my action plan and hope to have this completed by December as I feel it is an important part of the day to day running of the setting to be able to have full understanding of the planning we do as if we do not understand it properly it can effect the children’s learning in the future and effect their transition into primary school. My job role as deputy officer in charge comes with a lot of responsibility I have never undergone any management training and have taught myself how to be efficient as deputy manager along the way over the past twenty two months. In many situations as part of my job role I am very confident and do believe I am a good positive leader, I listen to and take in everything that is said to me by other staff members and am very understanding towards all situations CC(2010,1as). I have took part in interviews, meetings with other professionals and staff meetings during my time as deputy but I have not taken lead role in any of these situations and believe I lack confidence in this area EYTS (2013, S8:3) I am aiming to take lead in my first staff meeting and have targeted this for January of next year so that I have sufficient amount of points to discuss during this meeting. I am hoping by doing this it will help to build my confidence as a deputy officer I charge in group situations where the focus is solely on myself EYTS (2013,S8:5). I am more confident in my job role as lead practitioner in preschool as I have more experience within this area although through recent reflection I have noticed I need to be more assertive to other staff around me and to delegate more tasks to the staff in my room to help them to develop their abilities in all areas, I need to be more aware that as lead practitioner other staff member will be looking up to me and what I do in my role as support for themselves EYTS(2013,S8:4). Therefore if I teach my knowledge and understanding towards everything work related to the other staff members they will hopefully see me as a good role model for themselves as they work towards furthering their own careers in childcare CC(2010,4as) I will look at holding room meetings in the near future to help to build on this confidence I have in myself and my team will have in me we can use these meetings as a learning experience for all team members to work more efficiently together and help myself within my lead practitioner role. I will plan to place this alongside leading the whole settings staff meeting. In my setting or any setting previous to this one I have not completed a personal development profile before, I have recently started to gather information to start creating my personal development profile since starting my course. I have set myself a target to have this completed as much as it can be up to now to help me with my development EYTS (2013,S8:6) By starting this file I have realised more of my strengths, weaknesses and achievements during my career so far. Over the next few months I am going to work with my work based mentor and nursery manager to organise my personal development profile efficiently and through the duration of this course and my future job roles and prospects I am going to work hard towards contributing to and improving my file to help benefit myself in anything I do in the future. The target I have set myself for having my file started is October as I feel it is an important part of the progress I have made so far in my career. I have realised since completing my training needs analysis that I have strengths and weakness in many areas of my job roles. I have not previously reflected upon my practices as a nursery nurse lead practitioner or deputy officer in charge and have realised how important self reflection is to help with gaining a more efficient knowledge of my own work and how I need to improve, in my main job role as deputy officer in charge not only is it important for myself to gain higher knowledge and keep up to date with changes that take place but it is also important to all other staff members as they look to me as their leader and my achievements and knowledge can have an effect on others and what they do in the future of their own careers. Self reflection has made me realise how much work I actually need to under go to make myself become the best I can possibly be for myself and for my whole team now and in the furute. EYTS (2013,S8:6,S8:7) Bibliography Children’s workforce development council (2010) common core of skills and knowledge for the children’s workforce National college for teaching and leadership (2013) teachers standards (early years).