Great Expectaion & She Essay Example | Topics and Well Written Essays - 1000 words

Great Expectaion & She - Essay Example In realism, characterization and development of the character is more important than the plot or the setting. The characters move within their own personality, social class and past. The events happening around him are believable and one might think that the story must have a hint of truth in history. Great Expectations by Charles Dickens and She by Rider Haggard are just two of the many novels that used realism to show reality and its possible connection to history and life. Both novels used realist devices to emphasize the possibility of the story to happen in real life. The realist devices used in the novels gives the reader the feeling of actuality. The discussions or depictions of social class and societal problems and change give more truthfulness in the literature as the reader can somehow relate to the setting, the events and the characters described in the novel. Since literary realism depicts life and plausible events that may happen in the past and in the present, one device used to emphasize its connection to the real world is using first person narration. Both Dickens and Haggard used this in their novels in which they describe what is happening through the eyes of the narrator. It is an effective tool as such characterization of the narrator emphasizes that he, as the narrator, saw everything that happened through his own eyes. The reader becomes closer to the main character through the use of first-person narration. It makes the reader almost see the narrator’s eyes looking outward and describing the events in the story. In Great Expectations, the use of ‘I’ makes the reader see more closely and identify with Pip, the main character of the story. Dickens plunges the reader into the depths of thoughts of the narrator by allowing the reader to see through the eyes of the main character. The shift of the narrator’s perspective from telling his story through child eyes and through mature eyes, the shift from a

Brief View of Buddhism on Different Perspectives Essay Example for Free

Brief View of Buddhism on Different Perspectives Essay Buddhism in China was not first welcomed. People had different opinions on Buddhism. To analyze the responses to the spread of Buddhism in china by who expresses to the audience, why some people believe Buddhism is better for the country, and why some believe Buddhism is bad for China. Depending on what time period they lived in, changed the opinion of those who expressed their opinion to the audience. (Document 2) Zhi Dun is a Chinese Scholar, author, and a high official. During circa 350 C.E Northern China was invaded by Central Asian Steppe Nomads. There is war between the Asian Steppe Nomads and Zhi Dun believes that if you believe in Buddhism and have the right intentions, you can reach nirvana. (Document 3) This document is written by an Anonymous Chinese Scholar that expresses his opinion to the people of China. This is during circa 500 C.E., which was during the time of instability and disunity. He wrote this document anonymously because he was fearful of what other people think. They might not agree with his idea. (Document 6) The emperor response is toward the people of china. This is during 845 C.E, which is after the imperial structure is restored and he is saying that they don’t need Buddhism. Although some people agree with Confucianism, people think Buddhism helped China. (Document 1) In this document, it talks about the four Noble Truths. It shows how everyone suffers and the only way to get rid of suffering is to get rid of your desires. This was the first sermon preached by the Buddha in India during the fifth century. This document was written to persuade those to become Buddhists and follow the teachings. (Document 2), this document explains how if you have the right intentions, then you will reach Nirvana. This helps relief the people of china. (Document 5), Zong Mi, a Buddhist scholar said that Buddhism helped China. He said that the Buddha taught many teachings and in result, it encouraged the perfection of good deeds. Although Buddhism might seem good for China, other people believe that it ruined the country. Usually the higher classes thought Confucianism was better. This is because the lower classes are to respect the higher class. Han Yu is a Confucian Scholar and official of the Tang imperial court. This is during the 819 C.E. he says Buddhism didn’t even originate from China. He also says that Buddhism has nothing to do with the country and the culture. (Document 6), this is during 815 C.E. This is the time period after the instability and disunity of china. China is restored and they have an imperial rule, Tang Emperor Wa. His attitude towards Buddhism is furious. Since China is restored, he believes in Confucianism and Legalism, so there is no need for Buddhism. He even explains that Buddhism is selfish. All they do is eat and meditate, not helping the country by working. To analyze the responses to the spread of Buddhism by observing those who expressed their opinion to the people of China. It differed depending on what time period they lived in. it depended if they lived in the time of instability and disunity or when china was restored. Others believe that Buddhism helped China. They believe that it helped China during the time of instability and disunity. During this period of time, there was an invasion against the Asian steppe nomads in circa 350 C.E. Buddhism helped comfort those that were going to war by saying that they can reach nirvana. Even though Buddhism helped China, higher officials and Confucius believe that it ruined the country. This is because during 845 C.E. they had an emperor. They didn’t need Buddhism anymore because they had an emperor and china is unified by one leader again. A missing voice that is needed in the document section is a person that does not express their opinion to the public, like a private voice such as a person putting something down in a diary. The second voice that is needed is the common people’s opinion in China. This will show which philosophy they are rooting for during a period of time. The third voice should be a historian’s view during their period of time, so it shows how he interprets it.

Flowers from the Storm Essay -- Literary Analysis, Jane Eyre

Romancing the Gothic Romance novels come in many different styles with a variety of subgenres, themes, and character blueprints. Jane Eyre and Flowers from the Storm are no different. Both Jane Eyre and Flowers from the Storm are romance novels, with Jane Eyre continuing early nineteenth century Romantic period traditions as well as a novel with a romantic relationship between two characters. Flowers from the Storm is a historical romance which is patterned after Bronte’s Jane Eyre. Laura Kinsale, author of Flowers, has won a variety awards for her writing, including the 1996 RRA-L Romance award for best all-time favorite romance for Flowers; Bronte’s Jane Eyre came in second. Jane Eyre, a novel by Charlotte Bronte, is a gothic romance about a plain governess and a dark hero who eventually fall in love with one another. Likewise Kinsale’s, Flowers from the Storm, delivers the same generic conventions with a religious, plain, young woman and a misunderstood hero, who come together to develop a lasting romance. Charlotte Bronte first published Jane Eyre in 1847, under the pseudonym Currer Bell, a novel which has since become a success by earning its way into the literary canon. Bronte was born in 1816 in Yorkshire England and studied at the Clergy Daughters' School. After leaving school she became ever more interested in writing and reading Byron, after whom she later fashioned Rochester. Joyce Carol Oates relays, â€Å"for Jane Eyre, whatever its kinship to eighteenth-century Gothic and however melodramatic certain of its episode [†¦], is nonetheless a work of stubbornly idiosyncratic intelligence.† (7) With the publication of Jane Eyre, Charlotte Bronte earned the respect of every generation that followed. Laura Kinsale, ... ...le for historical fictions and furthered the love of the style for many writers and readers alike. The romantic period is over. Yet the writers and characters who flourished in the period are still around in the homes and minds of many aspiring writers. Of course Charlotte Bronte and her peers are important to novels like Flowers and others like it. They are the blueprints for not only the way many authors write, but the way the readers expect the stories to unfold. They are the reason for the memory of the Romantic and gothic and their influence is the reason why so many choose to write the style. Forgetting which novel holds the most value, one must remember that literature doesn’t just refer to what’s in the literary canon; it also refers to what’s on the bookshelves in the homes across this country, because today, Jane Eyre is almost as popular as Flowers.

Symbols and Symbolism in Cranes The Red Badge of Courage Essay

Characters as Symbols in Crane's The Red Badge of Courage    The Red Badge of Courage was a significant novel in the way that the characters were portrayed. Crane hardly ever used the actual names of the soldiers. He simply described them as the loud soldier, the tall soldier, the cheery soldier, and the tattered soldier. Crane made the characters stand out in the use of describing them and promoting their relationship with Henry and his struggle during the battles. Crane did a fantastic job with relating the different characters with different roles that Henry was involved in. The loud soldier, tall soldier, cheery soldier, and tattered soldier all have a significant part in creating the novel. The characters in the book are there to serve Henry by prompting him to action or reflection or by being a comparison or contrast to him. In The Red Badge of Courage, the loud soldier's real name was Wilson. His character dramatically changed as the novel progressed. At the beginning of the novel, Wilson is an extremely loud and boastful soldier. This is exactly how he received the name loud soldier. Wilson is initially loud, opinionated, and naà ¯ve. For the first half of the book, Crane refers to him almost exclusively as "the loud soldier." Some examples of his loud and obnoxious self was when Crane described him as the loud one from a corner and when the loud soldier kept saying "Huh, and shucks" (Crane 11)! When Henry and the loud soldier talk of fighting the loud soldier seemed so confident and self-assured that he said, "We've got `em now. At last, by the eternal thunders, we'll lick `em good" (19)! Another time Henry encounters the loud soldier he indignantly assures Henry that if battle occurs, he will... ...to help Henry. Overall, these characters have a strong role and relationship with Henry. Works Cited and Consulted: Berryman, John, Stephen Crane: A Critical Biography.   1950.   Rpt. In Discovering Authors.   Vers. 1.0. CD-ROM.   Detriot:   Gale, 1992. Bloom, Harold, ed.   Modern Critical Interpretations:   Stephan Crane's The Red Badge of Courage.   New Yourk:   Chelsea House Publishers, 1987. Cody, Edwin H. Stephen Crane.   Revised Edition.   Boston:   Twayne Publishers, 1980. Crane, Stephen. The Red Badge of Courage.   Logan, IA:   Perfection Learning Corporation, 1979. Gibson, Donald B. The Red Badge of Courage:   Redefining the Hero.   Boston:   Twayne Publishers, 1988. Wolford, Chester L.   "Stephen Crane."   Critical Survey of Long Fiction.   Ed. Frank N. Magill.   English Language Series.   Vol. 2. Englewood Cliffs, N.J.: Salem Press, 1991.

Funny in Farsi Immigration

America has often been called â€Å"The Land of the Free†, where opportunities are like the bounteous fish caught at sea; the catch may be large or small, may come sooner or later. Just as the Gold Rush prompted for many miners to come about, the promising opportunities have prompted for immigrants to pour into in America. Although this chance for a new beginning has vastly beckoned immigrants, there are sacrifices immigrants must make along with newfound chances. Succumbing to social alienation is one of the sacrifices that immigrants must make. In the memoir, Funny in Farsi, by Firoozeh Dumas, and the studies of Djuro J. Vrga on Differential Associational Involvement of Successive Ethnic Immigrations: An Indicator of Ethno-Religious Factionalism and Alienation of Immigrants, the depths of social alienation and its influence on immigrants are reviewed. Dumas’ memoir describes the experience of an Iranian growing up in America, whilst Vrga’s study is applied to different sociocultural aspects of life immigrants may encounter. Cultural differences in morality, ethics, values and political standings all play an substantial role when discussing social alienation. However, more often than so, the Americans are the social alienators while the immigrants are the socially alienated. Though Americans were once so to speak—immigrants, as if Americans are rotten crops from the harvests of heritage, immigrants are the freshly picked fruits of culture and tradition, and a batch of flawless tomatoes obviously stand out amongst the rundown veggies. Firoozeh Dumas highlights the awkward feelings entailed with social alienation as a theme throughout the memoir. Dumas recalls on several occasions how uneasy and disturbing it is to be singled out, â€Å"I cringed. Mrs. Sandberg, using a combination of hand gestures, started pointing to the map and saying, â€Å"Iran? Iran? Iran? † Clearly, Mrs. Sandberg had planned on incorporating us into the day’s lesson. I only wished she had told us that earlier so we could have stayed home. † (Dumas 6). Merely because it was a tad unusual to have an Iranian family join the community, Dumas’ teacher decided it would be perfectly normal to use people of a unique heritage for the lesson as though they were show-and-tell puppets when they are after all, people. Daily ‘encounters’ with other Americans through Dumas’ experiences epict how the lack of geographic knowledge has further contributed to alienation and its bond with immigrants, â€Å" Inevitably, people would ask us where we were from, but our answer didn’t really matter. One mention of our homeland and people would get that uncomfortable smile on their face that says, â€Å" How nice. Where the heck is that? † (Dumas 37). Despite the seemingly minor extent of social alienation found in Dumas’ more humorous examples, the isolation of cultures does occasionally meet with a rather unreasonable but inevitable high tide. As the Iranian Revolution took place, the media fed its always starving Americans with the news that Iranians had violently taken a group of Americans hostage, â€Å" For some reason, many Americans began to think that all Iranians, despite outward appearances to the contrary, could at any given moment get angry and take prisoners. (Dumas 39. ) This kind of media induced prejudice created an unsafe social environment for Iranians, ultimately forcing them to lie about their ethnicities, â€Å" My mother solved the problem by claiming to be from Russia or â€Å"Torekey. † (Dumas 39. Other than lying about one’s ethnicity, finding and keeping a job was nearly impossible during these sorts of times, â€Å" Even worse, with the turmoil in Iran, the value of my father’s pension dropped to the point of worthlessness. At fifty-eight, my father found himself unemployed and with no prospects. Nobody wanted to hire an Iranian. †(Dumas 117. ) Coinciding with the urgency of unemployment due to societal prejudices, Djuro J. Vrga’s views on the matter are quite blunt, â€Å" An immigrant must make two kinds of adjustments: (1) to his own ethnic group, and (2) to the larger ociety. † (Vrga 239. ) Without restriction to the Iranian Revolution, Dumas’ experience and Vrga’s analogy reveal a now unearthed concept that social alienation is composed of both a minority and a versing majority. All throughout her life, Firoozeh Dumas was forced to contend to a traditional upbringing contrary to the contemporary surroundings she lived in. These two opposing factors were the necessary ingredients creating the recipe for social alienation, whereas if Dumas were not Iranian and born purely American there would be a missing ingredient. Even in marital matters, Dumas faced the same kind of discouraging social issues, â€Å" Francois and I had agreed that we would be married both in the Catholic Church and in a traditional Persian ceremony. The tough part was finding a Catholic priest who would be willing to officiate at a mixed marriage. † (Dumas 145-146. ) The interracial circumstances binding the wedding like a serpent does its prey, Firoozeh Dumas consistently meets with American shortcomings. In 1977, Washington, D. C. , Iranians were invited to welcome the Shah, or Iranian leader, who was cheduled to meet Jimmy Carter, a newly elected president. Unfortunately, anti-Shah demonstrators interfered with the event, â€Å"The demonstrators had crossed the road. They were stampeding toward us waving sticks with nails driven into them. People were screaming and running. Instead of Iranian flags, the lawn was covered with bloody and injured Iranians. My parents and I ran and ran and ran. † (Dumas 113. ) The segregation of Iranians uprooted into a violent and gruesome scene, agreeable with Djuro J. Vrga’s perspective on such issues, â€Å"The ethnic group is a social system through which its members atisfy many of their social needs and express frustration resulting from unsatisfied expectations and aspirations in the larger society. (Vrga 239. ) The larger society in Dumas’ case was composed of the anti-Shah demonstrators, whom successfully destroyed a political event with their distaste for Iranians. Regardless of the many stages social alienation has set, it appears that time has an influential hand when it comes to deciding whether the stage will be a dandy garden, or a gloomy swamp. Funny in Farsi is a memoir that not only shows how growing up an immigrant can be, but how t affects one’s social standings in society. Djuro J.  Vrga’s Differential Associational Involvement of Successive Ethnic Immigrations: An Indicator of Ethno-Religious Factionalism and Alienation of Immigrants serves only further in accentuating the conditional aspects an immigrant must face. Though social alienation may be a recurring theme in Dumas’ memoir, it is truthful and consequently a recurring theme in possibly any immigrant’s life. Humorous indeed, it could be Funny in Any Language; there are no restrictions on where social alienation might pop up, but Dumas provides a great example nonetheless.

General and Task Environment Essays

General and Task Environment Essays General and Task Environment Paper General and Task Environment Paper Lastly the Political-Legal Dimension discusses the relationship between business and government. In the task environment you have the competitors, customers, suppliers, regulators, and the strategic partners. The competitors are other companies that offer the same services. The customers are the people that pay money for the services provided by the company. The us pliers are the people that supply the companys resources. The regulators regulate or influence the companys policies and procedures. Strategic partners are two or more companies that work together. 2. Do organizations have ethics? Why or why not? Organizations have ethical standards that they come up with. They have these standards in order to set guidelines for what is acceptable and not acceptable behavior for workers. 3. What are the arguments for and against social responsibility on the part of businesses? In your opinion, which set of arguments is more compelling? The argument for social responsibility is that businesses cause some of societys problems so they should be responsible for fixing the problems. Also, because businesses have lots of resources they are in a position to revive help and so they should be obligated to do so. : Some arguments against social responsibility are that if businesses are involved in social programs they will have too much power over the decisions made. Also, there is potential for conflicts of interest. In my opinion, businesses should definitely have some social responsibility. They should be more than willing to help the people that support the business in the first place. I do however agree that there should be some guidelines in place to govern the decisions that business make for society. 4. Describe the basic levels of international business involvement. Why might a firm use more than one level at the same time? Levels of international business include; Importing and exporting which is how companies give and receive goods from other countries. Licensing is when one company lets another company share its name or brand in exchange for services. Strategic alliances are when two or more companies work together to gain something. Direct investment is when a company that is in one county builds facilities in a foreign country. A company may use ore than one level in order to make everything run together. For example, importing and exporting would be easier if you have a strategic alliance with a company that already has a relationship with other importers and exporters. 5. Describe various barriers to international trade. Barriers to international trade can include taxes, quotas, and export restraints. These barriers can make it difficult for companies to import and export because the guidelines are so strict. Taxes can be too expensive, quotas might be too low, and export restraints might inhibit a company from getting full value of a service.

fLORENCE nIGHTINGALE essays

fLORENCE nIGHTINGALE essays Florence Nightingale was born in Florence, Italy in Villa Columbia on May12, 1820. Florence was named after her birth place just like her older sister Parthenope, who has the Greek name of Naples. Florence was the daughter of the wealthy landowner William Nightingale of Embley Park Hampshire, and his wife Francis Nightingale born 1788 who was a sibling of ten children. William was part of the antislavery movement and both William and Francis Fanny were Unitarians. In England the Nightingales had two homes. They spent the summer months at their home in Lea Hurst in Derbyshire then moving to Williams home town Embley in Hampshire for the winter. Lea Hurst was later turned into a retirement home and Embley was turned into a school. Florence and her father were good friends and he treated her as a companion rather than a daughter, he took responsibility for her education by teaching her and her sister at their home. Florence was a competent student and William taught her Greek, Latin, French, German, Italian, History, Philosophy and Mathematics. She also excelled in Literature, Music, Drawing and the Domestic arts. Fanny Nightingale came from a stanch Unitarian family, she was a domineering women who was primarily concerned with finding her daughter a good husband. However Florence had other ideas for her future, thus writing in her diary just before her 17th birthday, her entry read; On February 7th, 1837, God spoke to me and called me to his service. ( Anglican Theological Review, 1996) Although she had no idea of what this calling meant, it was from this day she decided to remain single forever. It was around this time when Florence rejected her first proposal of marriage to a man named Lord Houghton a man whom she dearly loved. ( Anglican Theological Review, 1996) Five years later Florence met Richard Monckton Miles who becomes her dear friend, to which he would like to be more, however t...

Free Essays on Peter Abelards “Medeival Ethics“

In Peter Abilard's "Ethical Writings", he entertains the idea that the soul may be injured. He believes the only way to injure the soul is to offend god. He calls this sin. There are different ways of sinning, among them ways where the act isn’t then considered sin at all. The two things that compose a sin are the will, and consent. When they agree, in most cases, a sin is born. For example, if a person thinks about having sex with someone else’s spouse, even if they don’t actually do it, they have committed a sin. Respectively, if that same person has sex with someone else’s spouse mistaking them for their own, there is no sin. The will must be present first in order for anything to occur. The will is the impetus for the idea (sin). Without the will (which acts on the rational part of the soul and dominates the conscious mind), there can be no consent. The non-rational part of the soul which dominates the subconscious mind then considers the idea. The subconscious either accepts or rejects what the outcome of the idea is. If the outcome is accepted, this is what we call consent. If it is rejected, there can be no sin committed because the outcome is not accepted and thus it is no longer a willful process. When this outcome is consented to, this means that a sin has been committed. To explain by using the examples above; in the first example, the will has presented the idea of having sex with another person’s spouse. The subconscious looks at the result of the action, and obviously is not opposed, so consent is granted to think about the act. In the other example, when this happens the will has not presented the idea of a sin, because the conscious mind believes this other person is someone else. The subconscious does not object to the outcome because of the false will, so consent is granted for the act, but it is not a sin because the consent was not given for the act. Through these exampl... Free Essays on Peter Abelard's â€Å"Medeival Ethicsâ€Å" Free Essays on Peter Abelard's â€Å"Medeival Ethicsâ€Å" In Peter Abilard's "Ethical Writings", he entertains the idea that the soul may be injured. He believes the only way to injure the soul is to offend god. He calls this sin. There are different ways of sinning, among them ways where the act isn’t then considered sin at all. The two things that compose a sin are the will, and consent. When they agree, in most cases, a sin is born. For example, if a person thinks about having sex with someone else’s spouse, even if they don’t actually do it, they have committed a sin. Respectively, if that same person has sex with someone else’s spouse mistaking them for their own, there is no sin. The will must be present first in order for anything to occur. The will is the impetus for the idea (sin). Without the will (which acts on the rational part of the soul and dominates the conscious mind), there can be no consent. The non-rational part of the soul which dominates the subconscious mind then considers the idea. The subconscious either accepts or rejects what the outcome of the idea is. If the outcome is accepted, this is what we call consent. If it is rejected, there can be no sin committed because the outcome is not accepted and thus it is no longer a willful process. When this outcome is consented to, this means that a sin has been committed. To explain by using the examples above; in the first example, the will has presented the idea of having sex with another person’s spouse. The subconscious looks at the result of the action, and obviously is not opposed, so consent is granted to think about the act. In the other example, when this happens the will has not presented the idea of a sin, because the conscious mind believes this other person is someone else. The subconscious does not object to the outcome because of the false will, so consent is granted for the act, but it is not a sin because the consent was not given for the act. Through these exampl...

Explain three (3) world arguments for birth control and two (2) world Essay

Explain three (3) world arguments for birth control and two (2) world arguments against birth control. Give original examples (not in the textbooks) or further clarification of each viewpoint or position - Essay Example ore necessary to re-examine some old and new arguments for birth control because the reasons are valid and make tremendous sense to any sensible person concerned with human life. Some people have raised these alarms many times but were just ignored over the years. The foremost argument for birth control is an old one, raised several centuries ago by a famous English scholar and political economist Thomas Robert Malthus (1766-1834). He argued that human populations are subject to the same limiting factors as any other living species in the world such as famine, diseases and available food supplies. Human populations tend to grow or outstrip increases in food supplies and would simply result in majority of humans suffering under a cloud of hunger and misery. This is very much evident today in various parts of the world such as Africa where famines occur regularly. Moreover, the total arable land has decreased over the years due to increasing development and the rise of urbanization, reducing the area available for food production. Additionally, human activities have led to pollution of water supplies, which make potable water difficult to obtain in many areas and droughts also caused supply scarcity. The worlds natural resources are mostly finite in nature, and any increase in humans will surely contribute to depletion of these supplies. Water, food and energy are not readily or always renewable in limitless quantities and some form of birth control has to be instituted. The world is definitely reaching its limits that can sustain an acceptable level in the quality of life. A consequence of increased human populations is the issue of global warming. Climate change is now upon us and this has affected everything on Earth, including the ability to raise the food crops necessary for survival and the water supplies for irrigation. More people means more carbon footprint and harmful gas emissions that contribute to the worsening of global warming. On the other hand,

Eco2a Assignment Example | Topics and Well Written Essays - 500 words

Eco2a - Assignment Example One major difference in the recording of transactions that exists between the two types of organizations in is the fact that profit based organizations maintain only one general ledge whereas non-profit organizations maintains several ledgers depending on the number of projects being funded (Articlesbase, n.d.). Another main difference in the recording of transactions between the two types of organizations is in respect of recording equity. In Non-profit organizations, transactions are recorded under net assets while in the profit oriented organizations, owner’s equity applies. With the fund management recording system characteristically applied by non-profit organizations, each donation is classified and utilized with respect to the limitations set by specific donors or group of donors. This is, however, not the case for profit oriented organizations where funds are used and classified without such limitations (Articlesbase, n.d.). In conclusion, the main difference in the recording of information in profit oriented and non-profit oriented organization relates to the maintenance of ledgers, recording of equity, and limitations regarding the use of funds. Articlesbase (n.d.) For-profit Vs. Non-profit: The Difference in the Accounting System. Retrieved from http://www.articlesbase.com/software-articles/forprofit-vs-nonprofit-the-difference-in-the-accounting-system-1548973.html Medical records management is vital for every healthcare organization. As the name suggests, the medical records department deals with the recording of patients’ medical records. A patient’s medical record includes details of bio-data, diagnosis, medical history, treatments, examinations and tests (Beck, 1989). The department helps in the efficient running of the hospital as well as in the proper care of patients. For example, medical coding and documentation helps provide quality services through the sharing information of patients’ records appropriately. The

Benchmarking Essay Example | Topics and Well Written Essays - 750 words

Benchmarking - Essay Example There years later, the Company went public, with a valuation of $300 million and commenced sales of the GeneChip system. At the time of the public offering, Affymatrix’s R&D expenses were $12.4 million but by the year 2000, its expenses had risen to $57.4 million and its product sales were $173 million (www.atp.nist.gov). Sources of funding for Affymetrix R&D work have been primarily through licenses and patents and collaborative partnerships with several firms to test out its products. Companies with whom Affymetrix worked in the initial stages include Hewlett Packard, Genetics Institute, Incyte, Glaxo and Perlegen. By 2000, Affymetrix had 105 patents with 10% of the company income contributed by license and patent fees (www.atop.nist.gov). Additional sources of funds are Government and research grants, which are a part of the Company strategy to maintain an academic environment without sacrificing entrepreneurship. This strategy also helped to attract a pool of talented researchers who were thus able to develop marketable products of economic value for the Company. Net income reported by the Company for the third quarter of 2005 was $8.7million as compared to $15.4 million the same time last quarter.(www.corporate-ir.net). But in contrast, other biotech companies all reported earnings higher than expected for the third quarter of 2005, with the Burill Biotech Select index rising on a steady basis and most of the recent IPO graduates are doing quite well.(www.altassets.com). It is only Affumetrix that has reported a drop of 16% in share prices from $0.24 per diluted share in the third quarter of 2004 to $0.13 per diluted share for the third quarter of 2005. As compared to the third quarter of 2004 when operating costs were $65.1 million and revenues were $2.7 million, the third quarter of 2005 showed an increase in

Vent settings for the non-intensivist Thesis Proposal

Vent settings for the non-intensivist - Thesis Proposal Example Before using different modes and variables of a ventilator, the participant should assess the condition of the patient and their need too. To do so, student/resident needs to use the interpretation of Arterial Blood Gas (ABG) analysis to calculate the pH and oxygen and carbon dioxide pressure in arterial blood. This interpretation is a crucial skill and is necessarily essential for critically ill patients. Thus, the information shows the patient’s ventilation control. Furthermore, arterial blood gas measurements and airway defiance and static concession of the respiratory system computation give bases to the subsequent ventilator changes. The rationale behind teaching students/resident about the ventilation setting is Oxygenation and pH and pressure and volume. The former tells about the supervising the oxygen level and pH of the patients in order to maintain the metabolic function and healthy tissues. As the pH is echo of a patient’s bicarbonate and carbon dioxide, it aids in regulation oxygen and carbon dioxide level. On the other hand, the latter aspect assists the patients in breathing without granting their respiratory muscles to shrivel or cardiac preload to dwindle

MUSCULOSKELETAL CASE STUDY Essay Example | Topics and Well Written Essays - 4000 words

MUSCULOSKELETAL CASE STUDY - Essay Example The patient states that he has had this pain in the past, but it usually went away, and it was never this severe and he has never had the tingling sensation that he is having now. He describes the pain to be located at the middle of his back, near the waist (mainly lumbar), and is exacerbated when he bends forward. There is numbness and tingling that radiates down the back of the right thigh to the toes. The pain and numbness has been increasing for the past three days without relief, and he has tried stretching, as well as over the counter Ibuprofen. He reports that the pain is so bad that he is currently out of work, has been having problems sleeping and the only thing that helps is the use of his friend’s medication (does not state which medication it is). His main concerns today are that he will not be able to return to work to make money; he has no health insurance and is concerned that he may have a herniated disk. Includes similar back pain that was never this severe, and he sought the help of a chiropractor three years ago, and with manipulation, the pain was relieved. He denies any chronic medical problems, surgeries or hospitalizations. Reports increased weight gain. He does not seek medical attention on a routine basis, nor does he have any recent blood work or imaging studies. He reports having a penicillin allergy that causes rash, and does not take any prescription medication, however, has been taking ibuprofen 800mg every 4 hours for his pain and is compliant with the regimen. He is the sole offspring, and both parents are positive for hypercholesteremia, his father has prostate cancer and has a positive family history of heart disease. A review reveals lumbar pain with radiation to the right buttock and positive for tingling and numbness to the toe. He denies urinary or bowel incontinence, nausea, vomiting, fever, abdominal pain or pain with urination, and no gross hematuria. He has decreased strength of the

Vent settings for the non-intensivist Thesis Proposal

Vent settings for the non-intensivist - Thesis Proposal Example Before using different modes and variables of a ventilator, the participant should assess the condition of the patient and their need too. To do so, student/resident needs to use the interpretation of Arterial Blood Gas (ABG) analysis to calculate the pH and oxygen and carbon dioxide pressure in arterial blood. This interpretation is a crucial skill and is necessarily essential for critically ill patients. Thus, the information shows the patient’s ventilation control. Furthermore, arterial blood gas measurements and airway defiance and static concession of the respiratory system computation give bases to the subsequent ventilator changes. The rationale behind teaching students/resident about the ventilation setting is Oxygenation and pH and pressure and volume. The former tells about the supervising the oxygen level and pH of the patients in order to maintain the metabolic function and healthy tissues. As the pH is echo of a patient’s bicarbonate and carbon dioxide, it aids in regulation oxygen and carbon dioxide level. On the other hand, the latter aspect assists the patients in breathing without granting their respiratory muscles to shrivel or cardiac preload to dwindle

Outsourcing Assignment Example | Topics and Well Written Essays - 2000 words

Outsourcing - Assignment Example Outsourcing has revolutionized processes in the workplace, provided tools and valuable data and information, and has done many things of great importance to businesses and organisations. Literature Review This essay will focus on human resource outsourcing (HRO) which is becoming a trend particularly in the public sector. Human resource outsourcing affects performance of the staff. Human resource functions that are handled by an outsourcer provider are functions that some employees are used to performing. Businesses find outsourcing as an easy way to produce their products at low cost. Functions that can be outsourced include human resources, financial transaction processing (for accounts payable), procurement, distribution and logistics, and clinical data management. One of the drawbacks for outsourcing is that it can reduce product quality. This usually happens if a company outsources without careful study and planning. It can also reduce innovation. Firms must select areas in whic h they can concentrate their resources. Reduced innovation means lost creativity. Firms that outsource core competencies do not see the importance of focusing on employees’ capability and knowledge considering that there is a relation between contented employees and contented customers. Satisfied employees not just turn their attention on their organisation out of gratitude but provide good and faithful service to customers as payback to their organisation. (Cooke et al., 2005) Organisations should not rush into outsourcing. The firm must first analyse the business situation and conduct feasibility analysis, define the parameters of the contract, and build a strong relationship with the outsourcing company. There are several steps to be undertaken before deciding to make outsourcing a part of the company’s functions. It is like initiating an intensive project management. There are four screens to follow in conducting the feasibility: core competency screen, cost of con trol screen, goals screen, and scope screen. The feasibility study should clearly define the core competency screen, i.e. what are core competencies and what are critical in the organisation? Core activities refer to what a firm can do best and are crucial to the firm’s advantage while noncore activities refer to those which have lower impact on the firm. A detailed analysis of the requirements has to be done. When the costs exceed the benefits, outsourcing should not push through. Planning can proceed if the screens are beneficial to the organization. In the evaluation, the executive team should be identified. The team will include those who will handle the analysis, the leader and the decision-maker. The outsourcing team should be composed of technical and managerial people, and representatives from user areas whose services will be directly affected by the outsourcing. The people who will be responsible for oversight and management of the outsourcing arrangement and vendor (supplier) relations must be properly identified and involved in drafting the contract. Technical and management issues must be properly stipulated in the contract. (Cooke et al., 2005) The supplier and buyer should have close coordination and communication, and a team must monitor the progress of the relationship. The monitoring team will conclude if the provisions of the contract are being followed. This has to be evaluated time and again to see if the

Training Roles & Respo Essay Example for Free

Training Roles Respo Essay Assignment 1: Roles, Responsibilities and Relationships of effective trainers| The purpose of this assignment is to help you to provide evidence to satisfy the following outcomes and assessment criteria. LO 1. Understand own role and responsibilities in lifelong learningP 1.1 Summarise key aspects of legislation, regulatory requirements and codes of practice relating to own role and responsibilitiesP 1.2 Explain own responsibilities for equality and valuing diversityP 1.3 Explain own role and responsibilities in lifelong learningP 1.4 Explain own role and responsibilities in identifying and meeting the needs of learnersLO 2. Understand the relationships between teachers and other professionals in lifelong learningP 2.1 Explain the boundaries between the teaching role and other professional rolesP 2.2 Describe points of referral to meet the needs of learnersP 2.3 Summarise own responsibilities in relation to other professionals 3. Understand own responsibility for maintaining a safe and supportive learning environmentP 3.1 Explain own responsibilities in maintaining a safe and supportive learning environmentP 3.2 Explain ways to promote appropriate behaviour and respect for others| ScenarioYou have been asked by your supervisor to prepare an important part of the handbook for new teachers in your department. Your tasks are to outline the roles, responsibilities and relationships of teachers teaching your subject.| Task 1: Prepare a list of legislation, regulatory requirements and codes of practice relevant to your role and responsibilities with the key aspects of each summarised. (P1.1)Task 2: Explain what equality and diversity mean, along with examples of your responsibilities towards meeting them. (P1.2)Task 3: Explain the roles and responsibilities of a teacher in the Lifelong Learning Sector and provide your job description and curriculum vitae.(P1.3)Task 4: Create a list of needs which your students might have. An explanation of how you will identify and meet these needs, based on your roles and responsibilities as a teacher.(P1.4)| Task 5: Compile a list of boundaries that a teacher might encounter. An explanation of what these boundaries are and how they relate to the teaching role and other professionals.(P2.1)Task 6: Make a list of potential needs of students. A description of relevant points of referral and support systems available such as people, agencies, organisations, websites etc. (P2.2)Task 7: List the teaching responsibilities and summarise these responsibilities in relation to other professionals.(P2.3)| Task 8: Explain your own responsibilities towards maintaining a safe and supportive learning environment. Use your job description, relevant organisation policies and procedures to support your answer. Cross reference this to Roles, responsibilities and relationships in lifelong learning 1.1 and 1.4.(P3.1)Task 9: Explanation of ways to promote appropriate behaviour and respect for others.(P3.2)| Sources of information: Use the notes provide, your own research, job description, rules and regulations of your institute and national and international legislations, rules and regulations.| This brief has been verified as being fit for purpose.

Case Study: Britannia Industries

Case Study: Britannia Industries In 2007, Britannia, one of the Indias largest biscuit brands held a market share of 38% in terms of value. Indian biscuit industry, the third largest producer of the biscuits in the world was highly under-penetrated. This presented numerous growth opportunities to new as well as existing players. Apart from the presence of big players like ITC Foods and Parle, the local manufacturers of biscuits and other Indian snacks had been raising concerns for Britannia. Besides competition, Britannia faced critical challenges due to declining margins in the biscuit industry due to the increasing costs of raw materials. Its profit had been on a decline since 2005. Though Britannia had forayed into dairy and bakery products, 90% of its revenues still came from its core business in biscuits category which was largely driven by product innovation. (www.ibscds.com) A Britannia industry limited is successful Indian company since 1892, started in India with initial investment of Rs.295. this company is very well known for its biscuits (Britannia Tiger). Britannia is one of the largest biscuits selling company and leading biscuit firm of India with estimated 38% market share. (www.britannia.co.in) In 1997, Britannia jumped into dairy product market with its two new products (Processed Cheese Dairy Whitener), In 2002, Britannias New Business Division namely Britannia Milkman formed a joint venture with Fonterra, the worlds second largest Dairy Company, and Britannia New Zealand Foods Pvt. Ltd. was born. (www.wadiagroup.com) The company is a growing and profitable one. Between 1998 and 2001, the companys sales grew at a compound annual rate of 16 per cent against the market, and operating profits reached 18 per cent. More recently, the company has been growing at 27 per cent a year, compared to the industrys growth rate of 20 per cent. At present, 90 per cent of Britannias annual revenue of Rs2,200 crore comes from biscuits. (www.wikipidia.com) and Dairy Product gives almost 10% revenue to Britannia. N.P.I. approach Britannia Dairy Products targets specially in urban areas of the country. It is less popular in rural areas and rarely available. They believe to sell quality products thats why they have slogan Eat Healthy, Think Better because the one common threat emerged in recent times has been shift in lifestyles and a corresponding awareness of health. People are increasingly becoming conscious of dietary care. They targeted in urban area because their products are little bit expensive than their competitive products but with good quality and wide range of products, with their products more of the upper middle class families targeted, especially those are food loving and want healthy, so they give healthy, nutritious, optimistic and combining it with a delightful product range to offer verity and choice to consumers. The above products present the approach that has been adopted in order to introduce and manufacture the different verity. Britannia generates $722.55 million revenue this year (2009-10). Britannia dairy firm was de-licensed in 1991 with given a reasons to encourage private investment and flow of capital and new technology in the segment. MMPO (Milk and Milk Products Order) regulates milk and milk products production in country. this was like there was no permission to handle more than 10,000 to 75,000 litres of liquid milk par day or solid milk up to 500 tonnes per annum this license was given by the state government but they were handling more than75,000 litres of liquid milk and 500 to 3750 tonnes of solid milk per year, so the firm had to registered with the central government. (www.aavinmilk.com) Britannia New Zealand Food Pvt Ltd was trying to pay attention on cheese product to expand their market because at that time in India this was at its worst condition with 5% only. Where the joint venture company already cornered with 45% of 450 crore. In the cheese market this was the rapid growth they seen before, because last year this was growing with 5% but now this is growing with 12%. The market of cheese in India is estimated at almost 9000 tonnes and is rapidly increasing with 15% per year, because cheese is mainly used in cities or in metro cities. This shows that only in four main metro cities cheese consume more than 50% of consumption. They have got a very tough competition with their other business rivals amul, Dabon international, vijaya this was creating competition tougher day by day. But Britannia was having their own customers with pride. Britannia has faced this threat reasonably well over the past one year, without a visible impact on its financial performance. The proposed foray by Nestle India and Hindustan Lever into confectionery and dairy products. Business strategy (2007-08) Britannia strategy is simple to get more people to buy enjoy more of their brands anytime, anywhere everyday. Britannias performance in 2007-08 was strong, with a sales growth 17.5 per cent, besides a 27.5 per cent growth in the previous year, adding Rs 800 crore of incremental revenue during this period (total revenue for 2007-08 was Rs 2,617 crore). Britannia is among the fastest growing FMCG companies in the last two years. Its net profit increased by 77.5 per cent and operating margin by 307 basis points to 7.5 per cent in 2007-08, despite inflation in key commodities by 20-25 per cent in the last two years. In a survey conducted by AC Nielsen ORG-Marg, consumers voted brand Britannia among the Top 10 most trusted brands across categories for the fifth successive year. It was also rated as the second most trusted food brand in 2008 and first in 2007. It was rated as the seventh most trusted brand across all categories in 2008. Consistent with its credo of swasth khao, tan man jagao, Britannia created a partnership with Global Alliance for Improved Nutrition (GAIN) and the Naandi Foundation to supply iron fortified Tiger biscuits to supplement the mid-day meal programme in schools. This has been recognised as a unique programme globally by GAIN. The World Bank Institute has written a case study and Britannia was invited to make a commitment to the Clinton Global Initiative, a non-partisan catalyst for action that brings together a community of global leaders to devise and implement solutions for some of the worlds pressing challenges like nutrition. (www.alibaba.com)

Misuse of Police Powers Essay -- Police Misconduct, Abuse of Authority

Within our police system in America, there are gaps and loopholes that give leeway to police officials who either abuse the authority given to them or do not represent the ethical standards that they are expected to live up to. Because of the nature of police work, there is a potential for deterioration of these ethical and moral standards through deviance, misconduct, corruption, and favoritism. Although these standards are set in place, many police are not held accountable for their actions and can easily get by with the mistreatment of others. While not every police abuses his or her power, the increasingly large percentage that do present a problem that must be recognized by the public as well as those in charge of police departments throughout our country. Police officials are abusing their power and authority through three types of misconduct known as malfeasance, misfeasance, and nonfeasance and these types are being overlooked by management personnel who rarely intervene eve n though they know what is happening. Misconduct is wrong because it violates rights and cause people to be wrongly accused of crimes or be found not guilty and set free when they are still an endangerment to other people. The public needs to be educating on what is happening in the police system in hopes that someone will speak out to protect citizens from being violated by police officers. The article Police Integrity: Rankings of Scenarios on the Klockars Scale by â€Å"Management Cops,† conveys that the different scenarios for each definition and the nature of police work make this corruption difficult to specifically define (Vito 153). Since it so challenging to correctly define, the three broad categories of malfeasance, misfeasance, and nonfeasance ... ...e punishments. An article in the Criminal Justice Review states that â€Å"controlling police corruption is difficult, if not impossible (Vito 153).† This is because typically the only people who know that these crimes are going on are the other police officers within a department. Police officers generally fail to report their colleagues and therefore much of this deviance goes unnoticed. Works Cited O'Connor, T.R. "Police Deviance and Ethics." PoliceCrimes.com. 11 Nov. 2005. Web. 14 Feb. 2015. Vito, Gennaro F., Scott Wolfe, George E. Higgins, and William F. Walsh. "Police Integrity: Rankings Reprints of Scenarios on the Klockars Scale by â€Å"Management Cops†." EBSCO Publishing Service Selection Page. June 2011. Web. 16 Feb. 2015. Weitzer, Ronald, and Steven A. Tuch. "Race and Perceptions of Police Misconduct." JSTOR. Aug. 2004. Web. 19 Mar. 19 2015.

David And Goliath :: essays research papers

David and Goliath The story of David and Goliath can be thought of as a timeless tale of 1) good versus evil and 2) the fact that the win does not always go to the strongest or biggest, it goes to the most determined or strong willed. David, the good spirited fighter who wanted to save the Israelites from Goliath, for example, was eager, confident, and prepared to win, as described in 1 Samuel 17:48 - "David ran quickly toward the battle line to meet the Philistine". David was a hero to the Israelites because he was able to kill Goliath, who had "come up to defy Israel" (1 Samuel 17:25). Although Goliath was a large, experienced fighter with a sword, David, determined to save the Israelites from Goliath's evils. David mentions that Goliath had defied the armies of the living God, and for that he would be punished. David's strength, it seems, dwelled in "the name of the Lord of hosts, the God of the armies of Israel" (1 Samuel 17:45). However, Goliath was dependent on the power of weapons, and was sure that a sword and spear would win the battle. It's difficult to say what this meant to the Hebrews, but I interpreted it as symbolizing that the superiority and strength of their Lord was stronger than was any weapon. I gathered this, since one of the statements mentioned in 1 Samuel was: "the Lord does not save by sword and spear; for the battle is the Lord's and he will give you into our hand" (17:47). Since the Lord's followers were the Israelites, the Lord savedhis people from harm through sending David to conquer Goliath. The story of David and Goliath is a tale still told in modern day. I assume it signifies the fact that the winner of a battle isn't always the strongest, the fastest, or the one with the most weapons. The winner, instead, is the one who intelligently finds a way to make use of the resources that are available to him, and use these resources (the rocks, in this particular story), to gain triumph.

Manufacturing Plan For Wing Of PAV

Manufacturing processes are differed according to the fabrication techniques such as sheet metal forming and machining processes. For the wings of a new personal air vehicle (PAV); skins ands ribs are produced by sheet metal forming process and spars are produced by machining process. Finally all produced parts are assembled together to produce final wing structure. In addition, since the components that build up ailerons and flaps are very similar to wing structure, manufacturing techniques applied for skins, ribs and spars are also valid for them. Since there should be actuator and hinge fittings to connect ailerons and flaps to wing structure, they are considered in machined parts manufacturing process section. SKIN MANUFACTURING Manufacturing process of skins is shown in Figure -1; Figure-1 [1] Tools for sheet metal forming Operations; Stretching Dies, Drill fixtures, drill plates, holding tools First Cut Aluminums Raw Materials are cut by shearing machine or hand router to get available sizes for manufacturing with much enough excess portions. Heat Treatment Blanks are then solution heat treated to provide necessary mechanical properties to the parts. Heat treatment operations are done according to the design requirements which are defined by engineering drawings. Heat treatment processes are applied to make parts generally T4, T5 or T6 tempers. Stretch Forming – Skins On the stretch press, skins are stretch formed and their tooling holes are marked. After removing the skins from stretch presses, the marked tooling holes are drilled for succeeding assembly operations. An example of stretch forming process is shown in Figure – 2. Figure – 2 [2] Skin Routing Routing operation could be done with two techniques; The first one is using a routing shell tool which has two parts which have exactly same form of the skin. The skin is then located in between them which is fixed with the tooling holes previously opened after stretching and a hand router is traveled around the tool to shape the skin to its final contour. A photo of a router shell is shown in Figure – 3. The second technique is using a five axis gantry routing centre with flexible vacuum assisted table. The skin is positioned with the aids of vacuum assisted columns as shown in Figure -4 and tooling holes are used to set the machining coordinate axes. Figure – 3 [3] Figure – 4 [4] During routing operation, tack holes are also drilled. Also during routing operation, excess portions like access openings or some pockets are removed from the skin. Surface Treatment Surface treatment operations are also defined by the engineering drawings. Some of the surface treatment operations applied are rinsing for cleaning, chromic acid anodizing, primer and coating for corrosion prevention. Primer coating and painting are also called as Chemical Conversion Coating (CCC) which is beneficial for fatigue prevention. In our case, chromic acid anodizing is applied to 2024 skins for preventing corrosion and paving the way for painting. Before chromic acid anodizing, fine holes should be masked to keep dimensions accurate. A typical anodise process would consist of a solvent wash and/ or an alkaline clean to remove any oils or greases from the surface. followed by a de-oxidiser stage to remove the natural oxide film from the surface, followed by chromic acid. This gives you a clean oxide free surface which once anodised will give better adhesion of the anodised layer. There is a water rinse stage between each tank to prevent contamination of the bath solutions. From there you have two choices, spray directly onto te anodise ‘honeycomb' structure which will give good paint adhesion, or seal the anodised layer for enhanced corrosion protection but poorer paint adhesion. Painting Finally, primer, top coat and final paint are applied on the skin. RIB (SHEET METAL) MANUFACTURING Manufacturing process of ribs is shown in Figure – 5; Figure – 5 [1] Tools for sheet metal forming Operations; Hydro press forming dies, Drill fixtures, drill plates, holding tools The main difference of manufacturing of ribs from skins is hydro press forming process instead of stretch forming. Hydro press Forming After heat treatment, blanks become ready to be formed. In aerospace industry fluid cell forming (hydro press forming) is frequently used for forming operation. That is mostly because of the reality that aircraft parts are manufactured in small quantities and parts are mostly different in geometry. Therefore it is necessary to manufacture a different tool for every part and that is very costly. Although the machine is quite expensive, to decrease the tooling costs, hydro press forming is preferred since only male dies are necessary to form parts instead of male-female die combination. That is illustrated in the figure. Also another advantage of hydro press forming is that, on the table of the press machine, several tools, with the blanks on them, could be located randomly at once. In one cycle all the parts are formed simultaneously. Also in general press machines are equipped with two tables which make it possible to decrease set up time to half. Some photos related with hydro press forming are shown in Figure – 6. Figure – 6 [4] SPAR, HINGE, RIB AND FITTING MANUFACTURING Manufacturing process for machined parts, spars, hinges, ribs and fittings is shown in Figure-7; Figure – 7 [1] Tools specific to machining operations; Milling fixtures Machining If necessary those parts which will be machined on milling centers, are firstly cut from blocks of raw material to their required stock sizes. They are mostly skin milled. Skin mill is done to obtain a smooth flat plane to locate the stock on the milling machine table. After skin mill, some holes are drilled on the stock for the sake of transportation and fastening on the machine tables or fixtures. For complex milling operations in which there are more than one stages of operations, it is common to use a milling fixture, see Figure -8. Another reason for use of milling fixtures is that in aerospace industry manufacturing tolerances are so tight and geometries are mostly very complex that is why it is necessary to provide same machining conditions and set up for every single part. Milling fixtures are tools, on which stock material is located and clamped. Their main functionality is that they hold the machined part tightly throughout the machining process which prevents machining def ects and dimensional inaccuracies. , Figure – 8 [4] To obtain required dimensional tolerances, some holes require boring. Boring operation removes only a small quantity of material therefore before boring operation the hole must be drilled very close to the final dimension of the hole diameter. Dimensional accuracy of the machined parts are generally checked with the utilization of Coordinate Measuring Machines (CMM). These machines are very precise such as they are capable of measuring ten thousands of a millimeter in three dimensional spaces. Although they are quite expensive and they need an air conditioned, humidity controlled and vibration isolated chamber, they are the most accurate and flexible measurement equipments. Shot Peening Machined parts are exposured to shot peening operation. That process is done to remove and minimize the existing surface cracks on the machined parts. Machined parts are generally bear high amount of repetitive tensial and compressive loads and these repetitive loading is mostly the main cause of fatigue failure. Surface cracks are the mostly affected defects from repeated loading and they tend to grow under these conditions. That is why they must be removed or minimized to prevent them to grow and increase the fatigue durability of the part. Surface treatment As explained before both chromic acid anodizing, primer coating and painting are the surface treatment operations applied on the parts to make them resistant to corrosion. Another advantage of these chemical conversion coating processes is that they make the part more durable to the fatigue, since they penetrate to surface cracks, scratches and holes. For instance, pitting is a corrosion type which is more susceptible to such surface defects. Therefore surface treatment processes both provide a protective coating in corrosive environments and they generate a smoother aerodynamic surface, which is a requirement to decrease air drag, especially for the outer surfaces which are in contact with the air during flight. ASSEMBLY OPERATIONS Assembly Operations are shown in Figure – 9; Figure – 9 [1] Tools for assembly operations; Assembly and sub assembly jigs and fixtures Assembly Jig In aerospace fabrication processes, since the parts have very complex geometries and position tolerances are so tight, it necessary to use a fixture to locate parts in their required positions and apply assembly joining operation in these positions without letting them to move. For an air plane wing a single assembly jig could be used for this purpose, see Figure – 10. Figure – 10 [5] Spars are located on the jig. They must have a planar smooth contact surface and they must have previously opened tooling holes. Those holes are used to pin the spar on the jig and some clamps are used to fix the spar in its position. Ribs are located. They are installed on the jig with the utilization contacting surface of spar and some other location surfaces and they are pinned from their tooling holes. Clamps are used to fix ribs in their location. Some of the holes are transferred from ribs to spars or the contrary. Bottom skin is loaded on the jig by the aid of tooling holes on the lugs at each lateral short edge. To wrap the rib spar assembly the skin could be pressed by some belts or some header plates could be used to bring the skin to its required form and clamp it to hold it in its required position. Some of the tack holes on the skin are fastened with clecos, which is a temporary fastener. Pilot holes are drilled to their final sizes and countersinking is applied to locations where countersunk rivets and bolts will be used. After drilling and countersinking is applied parts are separated to remove chips. Before putting parts together again, sealant is applied. Sealant is a viscous chemical isolation material which is a polymer in general (polyurethane, polysulfide, etc). It is applied when it is still in fluid form and it solidifies as a result of chemical reaction which takes place as soon as the sealant is exposed to air. They are used to prevent fluid leakage into internal structural components. This leakage could result catastrophic failure since corrosion which erodes material would work against the mechanical strength and stiffness of the structure. For different purposes and for different locations specific types of sealants are applied. For instance polysulfide based sealant is applied to the surfaces where there is fuel content. For fuel tanks these polysulfide based sealants are used since they withstand the attack of sulfur compounds that are present in fuel. After sealant application, outer skin is brought to close the wing and it is fastened with blind rivets and bolts since it will only be possible to reach rivet from one side. When riveting and bolting completed the wing is removed from the assembly jig and it is sent to paint shop for the application of top coating and painting. After that manufacturing and assembly operations will be completed.

Productive and Counterproductive Behavior Paper

Productive and Counterproductive Behaviors Paper * * University of Phoenix * Instructor Julie Wilson * November 14, 2010 * * * * * * * * * * * * Productive and Counterproductive Behaviors Paper * Organizations strive to achieve one main goal and that is to be productive. No business wants to go under or stay in the same position year after year not growing. One does not have to really know the definition of productive and counterproductive because the word its self say plenty. To me, productive behavior says achieve goals and completing tasks. Counterproductive says just the opposite.This paper will analyze the relationship between productive and counterproductive behavior in organizations. The paper will define productive and counterproductive behavior; describe the impact that productive and counterproductive behaviors have on the job performance and the overall performance of an organization. I will also recommend strategies to increase productive behavior and decrease counterprod uctive behavior in organizations. * Productive behavior is defined as employee behavior that contributes positively to the goals and objectives of the organization (Jex & Britt, 2008).Productive behavior is the type of behavior just about every organization wants to have in their employees. Productive behavior types are those who want to achieve tasks and work great with the other employees to achieve those tasks. Counterproductive behavior can be defined as a type of behavior that goes against the organization in achieving goals. Example of counterproductive behavior is late for work, procrastination on assignments, and not returning on time for breaks so that some one else can take theirs. Productive behavior and counterproductive behavior relate to each other because they involve people. Productive behavior is most likely to have a positive impact on an organization. Productive behavior type employees tend to complete more tasks in shorter time or meet the deadline proposed b y management. Productive behavior affects the organization in accomplishing goals. The organization performance for productive employees will show in maybe revenue. In an organization, counterproductive behavior has a negative impact. The job performance from an employee who has counterproductive behavior shows up poorly in evaluation, tasks, and in revenue.The impact counterproductive behavior has on the organization can affect the organization. A company loses money to pay employee who does no work on the clock. A counterproductive employee can turn productive employees into counterproductive employee because of their lack of motivation some might be influenced easily. * There are many strategies management to increase productive behavior and decrease counterproductive behavior. To increase productive behavior management can reward those employees for their job performance. This will help keep up the motivation for productive employees.By offering incentives, employees will be qui cker to complete tasks in an overall productive and effective manner. To decrease counterproductive behavior, management needs to look at the employees they can help and those who are not up for change. The best solution is just to terminate the employee who is not up for change, so that this behavior does not become contagious. A proficient way to minimize the amount of counterproductive behavior is to make sure that employees understand that there are penalties for nonproductive behavior in an organization.By allowing employees to comprehend the negative effects of counterproductive behavior, an organization is making the fact that a counterproductive behavior is unacceptable aware to the entire employee staff. This should make employees who normally exemplify counterproductive behavior more aware of the negative effect they are having on the organization and that there are consequences for their negativity. * In conclusion, most organizations have two types of behaviors. The type s of behaviors are productive and counterproductive behavior.The two types of behaviors are noticeable in the workplace. The one working, come into work on time, first to arrive last to leave, and excited about work is the employee exemplifying productive behavior. In order for an organization to be successful, management has to choose which behavior to uphold in the work place.References Jex, S. M. , & Britt, T. W. (2008) Organizational Psychology. A Scientist-Practitioner Approach (2nd ed. ). : John Wiley & Sons. * * . * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * *

The Effects of Smoking Essay Example | Topics and Well Written Essays - 500 words

The Effects of Smoking - Essay Example However, what they do not know is the fact that this nicotine has various harmful effects on the body. There are many anatomical diseases related to the increased level of emotions. Smoking results in stunted and weak bones. It also leads to myocardial infarction among the smokers. This problem is not only common in old aged people, but this problem is also becoming more common in young people. It leads to heart attacks by lowering down the level of good cholesterol in human blood. It also makes blood arteries more rigid and hence leads to major heart diseases. In women also, smoking result in over and under production of certain hormones which results in severe chest pains and cardiovascular diseases. A recent survey showed that smoking causes cancer in 85% of the total population of smokers. Most common amongst the types of cancers caused by smoking is lung cancer, but other types of cancers are also prevalent in the smokers. It damages the DNA in lungs and other parts of the body making it increasingly difficult to cure this perilous disease. It is also found that smokers suffer from leukemia, stomach cancers, bladders and fatal damage to kidneys and pancreas. A doctor report recently stated that almost 30% of the cervical cancers are associated with smoking. Smoking also increases the acid secretion resulting in various other problems such as ulcers.

Securing our Borders Thesis Example | Topics and Well Written Essays - 1500 words

Securing our Borders - Thesis Example borders with Mexico and Canada. Several sources indicated the need for greater border security through a wide range of technological, legislative, and military interventions (Meyers, 2003; Military Technology, 2010), as well as global agreements (Taylor, 2005). Despite the need of securing the borders, however, there are also calls for the consideration of ethical and human rights dimensions of border security (Arreolo, 2010). The U.S. government is also pressed to consider the rights of poor workers and people searching for an asylum to migrate to the U.S., where they can find shelter, freedom, and livelihood. In addition, some sources argued for the importance of understanding cultural geography, when finding and evaluating solutions to border issues (Arreolo, 2010). The borders are not seen as boundaries by illegal immigrants, but as opportunities for a new and better life (Hemphill, 2009; Huemer, 2010). This paper will explore the literature on the U.S. borders and border securit y. The research questions are: What are some of the strategies that the U.S. government should pursue to enhance border security? Should the government ensure that these interventions are humane and ethical? This paper will discuss existing border patrol strategies. It will also discuss recommended strategies that aim to enhance border security. ... Finally, it examines the ethical implications of border security measures and the need for international efforts for managing borders. The Honey of Illegal and Legal Immigrant Bees One of the primary goals of border security is to control immigration, particularly illegal immigration (Marek, 2007). The U.S. continues to symbolize the land of milk and honey for many people around the world, especially those from the Third World. An estimated 500 million people cross the U.S. borders every year, and this consists of people seeking for employment or business opportunities and refugees, as well as unfavorable border crossers, such as criminals and terrorists (Antal, 2010, p.54). The U.S. prides itself as a democratic front for human rights that include the rights to travel and immigrate to other countries. The U.S., despite immigration controls, accepts more legal immigrants as permanent residents than all other countries combined (Antal, 2010, p.54). In 2008, more than a million immigra nts became natural U.S. citizens (Antal, 2010, p.54). In 2009, the U.S. granted legal immigrant status to 1.1 million immigrants (Antal, 2010, p.54). The U.S. however, also controls the number of legal immigrants, which push some people to resort to illegal immigration methods. Illegal immigration remains as significant concern, since the U.S. cannot realistically put enough people to monitor wide borders. The U.S.-Canada border extends 5,525 miles; while the border with Mexico covers 1,989 miles long (Antal, 2010, p.54). Furthermore, the U.S. also envelops more than 95,000 miles of shoreline, thousands of airports, and 360 naval ports of entry (Antal, 2010, p.54). It is projected that almost 22,000 containers cross these naval

Philosophy Essay Example | Topics and Well Written Essays - 2000 words - 2

Philosophy - Essay Example refuted widely through Reliabilism and Gettier Cases, both of which have highly contrasting views and opinions on the aspect of knowledge particularly in the context of ‘justified true belief’. This paper attempts to analyze, discuss and evaluate the various arguments put forward by both these branches and assess how the concept of ‘justified true belief’ is refuted by Gettier case, and thereby fails to solve the counter problems posed by the same. There are various branches of reliabilism, all of which are centered on the single notion of ‘justified true belief’ with regard to explanations regarding knowledge. Some of such theories are discussed hereunder, to explain how it helps or fails in providing logical solution to the problems raised by Gettier. Reliabilism is one of the most widely used and debated theories in contemporary epistemology of which process reliabilism is one such aspect which makes the study of processes that lead to and upholds such beliefs, extremely crucial. The basic idea propagated by process reliabilism theories is that: Reliabilism, on the other hand, in general is an approach which stresses on the importance of formation of truth, through a specific method, or a belief-forming process. The concept of reliability pertains to theories of knowledge such as the tracking theory, which lays greater significance on extracting or seeking truth. In a narrow definition of reliabilism it refers to process reliabilism that is used to seek justification for the knowledge held. P (here, it refers to a proposition) knows that the sky is blue, if and only if P is true, one may believe that P is true, and one believes that P is true because P has arrived at that knowledge / belief that the sky is blue, through some reliable process. This theory was refuted by Gettier in the Gettier problem, whereby the concept of ‘knowledge’ as it pertains to ‘justified true belief’ was challenged. The Gettier problem or the Gettier cases

Korean 180 C-problem set 14 Essay Example | Topics and Well Written Essays - 500 words

Korean 180 C-problem set 14 - Essay Example The people in the country are being used as tools for the leaders to achieve that political environment that they desire, but not one that will necessarily work. B) The myths in North Korean ideology are considered backward-looking because they are past events that have been brought into the present and given specific meaning. Many of these events are fabricated or exaggerated, which makes them different from the historical events, but acts as a tool of rallying the population for the country’s cause. For example, there are myths about how the country once operated as a Communist state where everyone only took what they needed. This myth is used in order to show the population what the ideal society would look like. This is an effective manner of manipulating the population into acting according to the government’s political ideologies. C) Ideology prevents North Korea from moving forward into a modern society because it is very difficult for outsiders to understand the political ideologies that are held in the country. Since it is difficult for outsiders to understand, it is also difficult for outsiders to understand how the populations could take these ideologies seriously, which means that the rest of the world sees North Koreans as being less sophisticated than people of other nationalities are. D) Even though the idea of Juche is based on national pride, North Korea has received help from other communist countries. While this is somewhat awkward, it is justified because Kim Il Sung argued that the most important thing is to strengthen the Communist movement worldwide because this would end up being in North Korea’s best interests. Kim said that internationalism and patriotism are interchangeable because they will both further the international Communist movement, which is something that would help North Korea in the long run. This was simply a manner of Kim getting the help he needed from other countries without losing the nationalist support in

HR contributes at SYSCO Case Study Example | Topics and Well Written Essays - 250 words - 1

HR contributes at SYSCO - Case Study Example The same human resource initiative play a key role in improving work place safety, as well as save on the amounts of compensation that employees ask for. The market driven approach also has administrative roles in the preservation of entrepreneurial independence. This is concerning the issue of maintaining freedom in regional operation offices where practices can be â€Å"sold† to the offices. This can be done by convincing the managers and members of staff to adopt the said practices by evaluating the usefulness and suitability, as well as conflicts with standard operational standard in a region. Factors in human resource management influencing employee compensation include the use of survey data. This cuts back compensation claims by up to 30%. This is through interventions by human resource strategists to increase safety. In terms of employee turnover, it can be increased by applying programs and services based on data collected from managers and employees through surveys. This way output increases and cuts costs use in employee recruitment and training. In addition, the use of incentives and employee retention increased employee turnover, which in turn, translates to customer satisfaction. This works together with the experienced employees with better knowledge of operations and products of SYSCO thus improved employee

Case study snyder v phelps Essay Example for Free

Case study snyder v phelps Essay Snyder v. Phelps (2011) Fred Phelps, the pastor at the Westboro Church, along with his followers believes that God punishes the US for allowing homosexuality freedoms, especially within the military. To express their feelings the Westboro Church and its people sometimes picket military funerals in hopes that their voices will be heard. In 2006 Albert Snyders son who was a Lance Corporal for the United States Marine Corps was killed in the line of the duty during his time in Iraq. Matthew Snyder was killed in Anbar, Iraq when he was the gunner on a Humvee that ended up rolling after hitting something. The Westboro Church decided that they would picket Matthew Snyders funeral, notifying the sanction holding the funeral in advance what they planned on doing. When the Westboro Church and its followers arrived to picket this funeral they made sure to stage the picket on public land that was adjacent to a public street. Making sure that they didnt violate any written laws they also made sure to abide by anything that was appointed to them by the police taking care of the funeral. The Church members stood outside this church during the funeral reciting different hymns and verses from the Bible. Albert Snyder wasnt aware of what the signs said until after the whole funeral took place, claiming that he could really only see the tops and couldnt make out what they actually said. Following the funeral, Snyder noticed on the news that the signs some gruesome stuff such as, God Hates the USAI Thank God for 9/1 1, Thank God for Dead Soldiers, and Dont Pray for the USA. Snyder decided that he would then sue Fred Phelps, claiming that the picketing aused him and his family severe emotional distress. In his defense, Phelps argued that everything that took place that day was completely legal under the Free Speech Clause of the First Amendment to the Constitution. The main issue that this case faced legally, was whether Westboros signs and comments while picketing Matthew Snyders funeral related to matters of public concern and in turn, decide whether there is too much protection under the Free Speech Clause of the First Amendment. The Supreme Court made it clear that they were only going to determine this ruling ased on matters of public concern as opposed to matters of purely private significance. The Supreme Court affirmed that the picketing amounted to speech on issues that are public; they felt as if one of the main things that the First Amendment covers is the right to picket based upon public issues. The Court felt as if although the signs that were used may fall short of refined social or political commentary, the issues they highlight the political and moral conduct of th e United States and its citizens, the fate of our Nation, homosexuality in the military, and scandals involving he Catholic clergy are all matters of public import. Albert Snyder realized all of the protection under the First Amendment but he claimed in rebuttal that that picketing was intended to shape an attack on Snyder over a rather private matter. Although the Supreme Court realized that Snyder had a strong claim at the time because of the circumstances that were evident, at the same time they must also hold to the law which noted that Maryland did not have a law imposing any types of restrictions on standpoint, the Supreme Court decided that Fred Phelps and his followers were in all f their legal rights to picket that funeral. The Court expressed their acknowledgment of the picketing of a US Soldiers funeral and the idea that many Americans would feel as if the Westboro Church was morally defective, but it rejected those factors as means for any type of lawsuit that could be tendered to the church. Though a Jury ended up awarding the family of Lance Corporal Matthew Snyder millions of dollars, the US Supreme Court upheld the circuit courts dismissal of the verdict over unruly circumstances. Freedom of speech is something that is considered one of the reatest things available by both sides of the political lanes. Both Conservatives and Liberals strongly believe in freedom of speech, but it is Liberals that are more likely to take the realm of expressing themselves publically. Liberals take pride in the idea of the political left, which basically outlines their devotion to Americas First Amendment the right to free speech. Although it is usually Liberals that we see voicing their opinion publically, the Westboro Church is overall a Conservative group because of what they stand for. Most people including the media portray and roclaim that the Westboro Church is a Liberal party but when you dig deeper you start to notice that isnt really the case. The Westboro Church has many things in common with those that claim to be Conservative; both are against marriage equality, both are for the replacement of constitutional government with religious dogma of their particular form of Christianity, both are for the reduction of the rights of minorities and women, and both are for getting rid of reproductive rights and family planning. The case of Snyder v. Phelps places before us a choice where we ust decide between the ethical values of basic respect versus the legal right of the First Amendment, freedom of speech. From an ethical perspective, it is easy to decide this case based upon the ideas that we adopted over time that all in all became a social norm. The ethical value of respect at a funeral will easily make someone choose the side of Snyders in this case Just because over time we have established that funerals are meant to mourn and to pay respect to not only the fallen but also the family of that person. Although it may be interpreted that the reason that the Westboro Church chose to take action the way that they did was because it was necessary to get their point across, ethically it is frowned upon because of how we know funerals are supposed to take place. The Westboro Church had many options to establish the point that they were trying to get across such as the newspaper, TV, or the radio, but instead they chose to do it at a US Marines funeral which ended up working in their favor gaining them national recognition. Potter Stewart, a once US Justice wrote with regards to Ethics that, Ethics is knowing the difference between hat you have a right to do and what is right to do. This quote explains the complete ethical aspect of this case because it describes how legally, the Westboro Church had every right to do what they did that day but ethically they were in the wrong intruding on the privacy of a grieving family at a funeral service less than 300 feet away. While the Justices made it clear that they understood where Albert Snyder and his family were coming from, they also stood firm with the idea that the Westboro Church was practicing the First Amendment which allows the freedom of speech to he public. One of the Justices following the court case described the entire case as powerful. It can stir people to action, move them to tears of both Joy and sorrow, and as it did here inflict great pain. On the facts before us, we cannot react to that pain by punishing the speaker. As a nation we have chosen a different course to protect even hurtful speech on public issues to ensure that we do not stifle public debate. The problem that is now faced upon America after the ruling that the Westboro Church did nothing wrong is, how much is too much in regards to a few igns becoming too many? Would enough signs have changed the nature of the content of Westboros message towards the Snyder family? The effect of this case on the public is something that isnt necessarily brought up but it is evident in many places because you have to realize that the public mainly sees this as a case of a family being stripped of what they believe should be a quiet and peaceful funeral. With the ruling ending the way it does it has the public wondering how far the First Amendment freedom of speech can really get you and the fine print behind our US Constitution. Overall, the US Supreme Court case touches many aspects whether it is ethically, legally, politically, or socially. It is hard for most ethically driven people to accept the fact that the Westboro Church not only got no penalty for what they did at Matthew Snyders funeral, but they also received no further details about stopping the picketing of funerals. In regards to legal aspects, this case set in stone that the First Amendment freedom of speech allows for not only speech that is accepted ethically but any type of speech that strays away from a personal attack. In most of he publics opinion the Westboro Church was in the wrong that day for not allowing a grieving family time to privately mourn the loss of a family member but although what they did was frowned upon they stayed within their legal rights which forces the court to drop their case. Although Albert Snyder lost this case his family was awarded millions of dollars and they also received support of the majority of the public against the Westboro Church and their actions not only that day, but in the future. Snyder left the courtroom after the ruling with not complete satisfaction but rust that his point was spread across America which was to notify them of what the Westboro Church does and what they caused not only himself, but his family.

Media Prima and Astro Malaysia: Staff Management

Media Prima and Astro Malaysia: Staff Management 1.0 Introduction Media Prima is the biggest listed media group in Malaysia, owning all main private television stations and having approximately 54 percent of Malaysian television viewers, with its closest rival, the pay-television satellite operator, Astro, which offers over 100 channels or stations, controlling a market share of roughly 29 per cent. RTM controls 17 per cent of the market. Media Prima wholly owns TV channel like TV3, NTV7 and TV9 and holds a 99.5 per cent interest in 8TV. TV3, Media Primas flagship television station and the number one free-to-air television station in the country, finished the 2007 season dominating the years top 20 programmes (The New Straits Times, 4 January 2008). TV3 recorded a 33 per cent share of viewers in 2007 among over a hundred channels available on satellite and FTA TV (The New Straits Times, 4 January 2008). The group also controls radio stations Fly FM and Hot FM, with a combined listenership of 3.5 million. Besides that, Media Prima has a 43 per cent stake in the equity of The New Straits Times Press, which has four newspapers in its stable. Media Prima is said to reach 22 million Malaysians daily: about 11 million television viewers, seven million newspaper readers and four million radio listeners. Malaysias population is a little over 25 million. Astro All Asia Networks Plc, the group that has the monopoly over Malaysias subscription television operation, reaches about 10 million viewers in some two million homes representing a penetration rate of approximately 38 per cent of Malaysias TV households in 2010. (Astro Annual Report, 2010) Astro began operating in 1996 and today offers over 100 channels with a wide mix of foreign and local programmes. Its sister company Airtime Management Programming runs the eight radio stations in its stable, include Hitz, Mix, Light Easy, Era, My, Xfresh, THR, and Sinar. 2.0 Training and Development Conduct a Training and Development in an organization is essential where it needs is identified during each employees annual career development review. From this process, the acquisition of new skills, competencies, attitudes and knowledge will lead the employees to changed behaviour from reactive to proactive, greater maturity and critical thinking. In Astro, employee satisfaction survey was carried out to complement existing communication channels. Opinions of 3,054 employees were collated through online survey forms. The survey sought employees views on 13 major categories covering various aspects of their jobs. (Appendix B) The total favourable for Training and Career Development where employees think about Astro is doing are 65 percent. This figure is considered moderate where it should take further action to improve. Thus, in 2009, Astro convened two full-scale Town Hall meetings to share latest developments and discussed the Companys direction, 48 training seminars on topics ranging from leadership courses to safety and health trainings as well as introduce new high definition service which is branded as Astro B.yond. Information that had transpired was recorded in DVDs, and will send to Astro offices across the country in future for training and development purposes. Realities in economic and advances in technology cause the availability of jobs in TV station have changed rapidly. Therefore, there were several training initiatives designed to increase the number of skilled people in Media Prima. In 2009, the organization invested about RM1.14 million for staff training which involved 3,615 man-days in total in the organization. A summary of the organization training breakdown for 2008 and 2009 is shown in Appendix C. The majority of the training is provided to technical staff which conducted at the organization itself. This is to ensure that the organization maintain the best quality and keep up to date with the latest technology and techniques available in media production. Although both organization utilize Training and Development, but the ways of conduct is very different. Astro adopt an audiovisual method where used of DVDs for training and development will helps the organization to reduce cost, manpower and not time consuming. On the other side, Media Prima utilize apprenticeship training where the employees enter the skilled trades given through instruction and experience in the practical and theoretical aspects of work. When employees face problems in workplace, they can solve it based on their experience gained during the training. 3.0 Performance Management System A new performance evaluation system in Astro consists of a 360Â ° feedback mechanism to get a balanced assessment of the employee own peers. The need for this balance is also reflected in a revised Performance Review Form. One significant aspect of the new performance evaluation is the Relative Ranking Rating which rewards high performing employees in a transparent manner. Employees who fall under the lowest of the three-tier scale will be coached and guided via a Low Performance Management Process (CAP) system. (Appendix D) At Astro, employees are given clear expectations of the accomplishments desired of them as well as the ways to perform and achieve these expectations. This is done through the Performance Management System (PMS) under which periodic performance evaluation exercises are conducted to review employees performance. With this system, employees are aware of their strengths and also given ample room to work on improving their performances. The reviews run in 2 cycles in the span of the financial year; a year end review in January followed by a midyear review in July. Media Prima has introduced a 360 degree feedback system which is also referred to as the multirater or multisource feedback. It provides employees with performance feedback from supervisors, co-workers, peers, customers and reporting staff. It also includes self-assessment. We implemented this system as we take human capital management and development very seriously. 360 degree assessment is a process whereby the company takes stock of its capability once every two to three years to meet business challenges. The process begins with the company putting in place a competency framework which is aligned to the business direction of the company. The competency framework is used as a guide to recruit, develop, assess and compensate the employees based on performance and capabilities. In the case of Media Prima, an external consultant was hired to conduct the data collection process as well as the feedback and the follow up process. 4.0 Compensation and Rewards The Group operates a performance based bonus scheme for all employees, including the executive directors. The criteria for the scheme is dependent on the achievement of key performance indicators (KPI) set for the Groups business activities as measured against targets, together with an assessment of each individuals performance during the period. Bonuses payable to the executive directors are reviewed by the Remuneration Committee and approved by the Board. Employees compensation is determined by their performance which is measured across various Key Performance Indicators (KPIs). Media Prima uses a point-based system which ranges from 2 to 5 in determining the weight of the bonus (5 being the highest performing). This process is used to assess all employees (100%). The percentage of employees achieving each performing level and the entitlement of each level is listed in Appendix E. Exploring the Four Stages of the Audit Process: Case Study Exploring the Four Stages of the Audit Process: Case Study Internal Audit is an independent function that provides an objective assurance and consultancy activity to improve and add value on an organizations operation. The auditors aim to help the Merami Berhad accomplish its objectives by evaluating the effectiveness of its risk management, control, and governance processes by bringing a discipline, systematic approach. The audit process is divided into four stages which are Planning (Preliminary Review), Fieldwork, Audit Report, and Follow-up Review. One of the main key objectives to carry out an audit is to minimize the time and avoid disrupting ongoing activities. As we are a public accounting firm for Merami Berhad for the past five years. Meramin Berhad is a public listed company, whose sales for the year 2009 were over RM 25 million. The audit fees we normally charge to Merami Berhad are RM 50,000. Before an audit is assigned to staff, the auditor must consider a few matters such as the size of the company to be audited. If it is a Public Listed Company, 3 or 4 staff will be required. Besides that, the budget is very important as the auditor are always advised to stay within the budget so that the audit fees is sufficient to cover all the cost incurred especially the disbursements. The auditor should also consider about the deadline. An audit assignment usually has very tight deadlines and therefore staff must ensure that the Audit Report is submitted to the Partner of Review on time so that the signing of accounts is not delayed. When the audit manager assigns a job to the senior, the first thing the senior does is to meet with his team members to discuss about the job and to delegate duties to the respective members. The audit assistant will normally be asked to retrieve the previous years file of the company from the filling room. The previous year file is always used as a guide only. Staff must always tailor-make the audit for the year according to the events that occurred during the year. Once the last years file is retrieved, a new file will be opened for the current years audit. STAGE 1: PLANNING (PREMILIRARY REVIEW) Planning is essential as this is the first time we understand Merami Berhad business and their controls in the company. During the planning stage of the audit, the auditorwill contact the client to notifythem of an upcoming audit and to schedule a time during the year that is most convenient for the audit to commence and take place. The auditor will send them a preliminary checklist. This is a list of documents (e.g. organization charts, financial statements) that will help the auditor learn about their unit before planning the audit. After reviewing the information, the auditor will plan the review, conduct a risk workshop primarily to identify key risks and raise risk awareness, draft an audit plan, and schedule an opening meeting. Engagement Letter Merami Berhad is informed of the audit through anannouncement or engagementletter from the Internal Audit Director. This letter communicates the scope and objectives of the audit, the auditors assigned to the audit, the audit methodology used in the audit and other relevant information. This letter serves as a contract which outlines the responsibilities of the auditor and client to prevent any unnecessary misunderstanding of what is expected or required of the other party. The auditor and the client must also agree on the terms of the engagement. Opening Conference Nearer the start of the audit, the auditor will arrange a meeting with Merami Berhad to discuss the scope and objectives of the audit. The opening conference should be held to gather information about the mission, critical processes, and control procedures of the unit to be used in the preliminary survey process. The opening meeting should include senior management and any administrative staff that may be involved in the audit. Merami Berhad describes the unit or system to be reviewed, the organization, available resources (personnel, facilities, equipment, funds), and other relevant information. The audit senior usually discusses with the client about the companys performance for the year in terms of increase or decrease in profitability. This may due to factors ranging from launching of new products during the year to high-position staffs leaving the company. These will all be documented in the Business Understanding Document. The internal auditor meets with the senior officer directly responsible for the unit under review and any staff members he wishes to include. It is important that the client identify issues or areas of special concern that should be addressed. The time frame of the audit will be determined, and we should discuss any potential timing issues (e.g. vacations, deadlines) that could impact the audit. The opening conference is an important step in a regular audit. It is an opportunity to establish the proper tone and to begin building good relationships. Preliminary Survey In thisphasethe auditor gathers relevant information that they have gained from the opening conference is used in conjunction with other relevant information about the unit in order to obtain a general overview of operations. He talks with key personnel and reviews reports, files, and other sources of information. This may include information on budgets and strategic plans as well as past audit reports. There are certain risks that the auditor will always review to ensure that they are being adequately controlled and managed these include financial transactions, local risk management and business continuity planning. Internal Control Review All of this information is then used to make a preliminary assessment of the risks and controls for Merami Berhad unit. The auditor will review the units internal control structure, a process which is usually time-consuming. In doing this, the auditor uses a variety of tools and techniques to gather and analyze information about the operation. The review of internal controls helps the auditor determine the areas of highest risk and design tests to be performed in the fieldwork section. In the interests of quality and consistency, the Head of Internal Audit reviews this work and agrees the scope of work to be carried out. Audit Program Preparation of theaudit programconcludes the preliminary review phase. The audit program establishes theproceduresnecessary to complete an efficient and effective audit. It includes a detailed plan of the work to be performed as well as the steps required to achieve the audit objectives. There should be sufficient detail for less experienced staff to perform the steps however it should not be overly detailed whereby it might cause auditors to execute steps routinely and override their judgment. STAGE 2: FIELDWORK Transaction Testing Revenue Cycle Sales procedure and cash receipt transaction are the 2 checking procedures under revenue cycle. Sales Procedure A sales quotation provides a pre-sales processing environment which allows prospective buyers to examine the costs involved for a completion of work. A sales quotation typically consists of information like quantity, item and its description, unit prices and etc. Many businesses cannot have an upfront price for the service they provide. Thus, sale quotation should be provided by companies to its customers to give them an estimate of the cost involved. In addition, a delivery order is written directions from a consignor or shipper of a shipment to a carrier or freight forwarder to release the shipment to the named delivery party in freight-prepaid shipment. It allows direct delivery of goods to the carrier or warehouseman. Invoices are essentially a detailed bill left by vendors and outside supplier for goods or services rendered to a company under sales procedure. The document may be called a Sales Invoice, from the point of view of the vendor, or a Purchase Invoice by the buyer. A typical invoice might list the quantity of each item, prices, billable hours, service description and a contact address for payment. While some expenses may be paid through an accounts payable department by the posted due date. Besides, cash sale can be used in several different contexts. A cash sale has to do with the purchase of goods or services and involves the immediate possession of the new owner, without any delay in time between purchase and assuming full ownership in just about every situation. In the world of finance and in retail situations, people are engage in cash sales on a delay basis, Segregation of duties is critical to effective internal control. It reduces the risk of both erroneous and inappropriate actions. The handling of cash receipts and accounting for such receipt need to segregate. This is to reduce the likelihood that errors will remain undetected by providing an accounting check over the receipt of cash. For example, those who handle cash receipts would not have the authority to prepare or sign cheques, would not have access to accounting records and would not be involved in reconciling bank accounts. If a person has access to both the cash receipts and the accounts receivable records, it is possible for cash to be diverted and the shortage of cash in the accounting records to be covered which can result in theft of the entitys cash. In the other hand, for those who perform sales activity including those who maintain contact with customers and issue sales orders, would not perform any credit approval, billing, shipping, credit memo, cash receipts and a ccounting activities. Cash Receipt Transaction Most business customers pay by cheque or electronically. Cash receipts are only given to acknowledge cash payments; which are rarely made by business customers. Cash register and lockboxes are often used as safeguards here. In order to prevent fraud and error, different employees should be responsible for receiving and recording cash collections here. The purpose of preventing fraud and error is the validity, completeness, timeliness, authorization, valuation, classification, posting and summarization. Its very important to the cash receipt transaction. The auditor can check monthly bank reconciliation to prevent any recorded cash receipts not deposited in order to ensure the validity of the cash receipt transaction. For instance, misstatement in sales that may occur includes fictitious sale being recorded in the account o f a regular customer. Expenditure Cycle There are two checking procedures under expenditure cycle, which are purchasing procedure and cash disbursement transaction. Purchasing Procedure A purchasing transaction normally begins with a purchase requisition generated by a department or support function. A purchasing order is then the purchase of goods or services from a supplier. As soon as the goods and services have been rendered, the entity records a liability to the supplier and pays later. Basically, there are three types of for purchase transactions which are the purchase of goods or services on cash or credit, payment of the liabilities arising from such purchases and return of goods or services. The second type is cash disbursement transaction to clear liabilities resulting from purchase of goods or services. The final type is a purchase return transaction which involves the return of goods previously purchased to supplier for cash or credit. Good segregation of duties must be done in order to prevent embezzlement or any fraudulent activities. Firstly, a purchaser who orders should not be the person who receives goods. This can prevent the purchaser from placing excessive orders and keeping the rest of goods. Next, a person who purchases items should not be the person who writes the cheques for it. This can avoid the person from creating orders and make payments to fictitious companies. Then, the person who writes cheques should not handle the reconciliation. This is because nobody will aware even if he writes cheques to himself or relatives. Cash Disbursement Transaction Cash disbursement can be defined as paying out of funds in a discharge of a debt or expense. Transaction Related Audit Objective (TRAO) is used here to evaluating the existence and quality of controls. The auditors transaction-related audit objectives follow and are closely related to management assertion. That is because the auditors primary responsibility is to determine whether management assertions about financial statements are justified. These transaction-related audit objectives help the auditor accumulate sufficient competent evidence required by the standard of fieldwork and decide proper evidence to accumulate for classes of transactions with a framework. In order to ensure the validity of the cash disbursement transaction, the auditor tests the validity of purchase transactions whether there is any fictitious or non-existent purchases may have been recorded in the clients records. Assets or expenses will be overstated if fraudulent transactions are recorded. As for Completeness, auditor must ensure that purchase that has been made in recorded accordingly. If fail to do so will lead to understating of assets or expenses, and the corresponding accounts payable will also be understated. As for Timing, a timing error occurs if transactions are not recorded on the dates the transaction took place. As for Authorization, the person who has authority to approve purchase should not have access to cash disbursement for the purchase. As for Valuation, appropriate methodology is used to calculate transactions and to review various reconciliations. The valuation of accruals depends on the type and the nature of the accrued expenses. As for Classifications, the major issues related to the presentation and disclosure assertions are identifying and reclassifying any material debits contained in accounts payable. For instance, segregation of purchasing and cash disbursement journal is crucial to ensure that correct amount would be allocated properly. If purchase transactions are not properly classified, assets and expenses will be misstated. As for Posting and summarization, control tools should be used to reconcile vouchers to the daily accounts payable listing or else the daily postings to the purchases journal should be reconciled to the accounts payable subsidiary records. Income Statement or Profit and Loss Account First of all, the auditor should determine and try to find out the major changes or the modification that would affect the normal relationship has been made in the production and sales area. Audit assistant are responsible to handle on detect the significant adjustment in the policies of company that would affect the item stated in the income statement. After analyze on such adjustment to ensure that no material error is found then it will continue proceed to the final stage of the audit section. For example, significant changes in employee benefits might affect salaries and employee compensation and have an effect on the income statement. Other than checking in the income statement of a company, the auditor would also look into the balance sheet on the assets and liabilities. Before the auditor start to work on it, a copy of clients balance sheet should be prepared to working papers. There are procedures of carrying out an audit on assets and liabilities. Auditors should categorize each item in the balance sheet accordingly to the audit checklist. Assets All of these are the components of assets. For Cash in Bank To ensure the information that stated in the column of the balance is complied what it really had in the bank, a confirmation request letter will be sent to all the related bank which the entity had dealing with within the financial period. In addition to get confirm to relevant bank that the balance in the bank of the company, the auditors also can get an opportunity to request the bank to provide other information such as the securities that the company held in the safekeeping. The response from the bank give the company a gold evidence to prove that cash at bank that stated in the balance sheet is complied with the real amount in bank at the balance sheet date. With the cooperation of bank, the confirmation of cash on deposit provides evidence to the existence of cash at bank and as to rights and obligations. If the balance per bank statement is different, bank reconciliation would have to be done by the audit assistants. For Account Receivable A details list of account receivables balances of the customer should be obtain before the auditor and access to the balance. The auditor will trace totals to comparative summary of accounts receivables balance and randomly select customers account from the listing to send itemized statements to get the response or confirmation of the balance. Review the confirmation replies letter from them and test accounts where there are no replies. Keep track with the potential bad debts to be written off, if exist, check the opening balances again. For Inventories When inventory is material to the financial statements, the auditor is required to attend the entitys physical inventory counting unless it is impracticable. Examine clients physical inventories count determine whether the clients counting methods are effective. The purpose of inventory attendance is to enable the auditor to obtain audit evidence regarding the existence and condition of the inventory and consider if there is any obsolescence in it. The auditor may select a sample of inventory items from the client count records and trace them to the perpetual inventory records for checking purposes. For Prepayment expenses Randomly choose the official receipts or documents that can support prepayment expenses and test on it. Then, send conformation letter to conform the amount due. For Non Current Assets The auditor should obtain a list of fixed assets expenses that register under the clients company such as depreciation charges, loss or gain on the disposal of the fixed asset, net book value, revaluation amount and etc. The revaluation done should be back by the evidence or documentation authorized by the professional. Check to invoice and agree to the description, price, date and etc. The physical existence and the condition of the assets should be check and determine whether it is located at companys premises. As for disposal of fixed assets, ensure that there is proper authorization and that profit or loss on disposal is properly recorded. Liabilities For Short Term Notes Payable A bank conformation letter should be sent out to inquire loan balance status of the company. Auditors have to calculate the principal and interest paid to check whether it comply with the figure in the balance sheet. For Long Term Debts Review the loan agreement and direct the attention to the relevant information to acquire the accurate interest charged based on the nominal interest rate calculation and auditor have to be ensuring that the interest rate stated in the income statement same with the result of calculation. For Income Tax Account The documentation of the transaction of the company is required to keep for minimum 7 year required by law. Client is required to show documentation and support for every aspects of companys tax return. For example, if the client claims itemized deductions, receipts for those deductions must be produced. In addition, to justifications for why the taxpayer felt that those deductions were legitimate. Besides that, taxpayers must open their accounting methods to inspection and demonstrate that all of their income was in fact properly documented and claimed on the tax return. This can be done through proper recording and classification for provision for taxation and deferred taxation. Advice Informal Communications As the fieldwork progresses, the auditor discusses any significantfindingswith the client. Hopefully, the client can offer insights and work with the auditor to determine the best method of resolving the finding. Usually these communications are oral. However, in more complex situations, memos and/or e-mails are written in order to ensure full understanding by the client and the auditor. A lot of information is shared via e-mail, of course, but there is more face-to-face conversation.Other than that, I would like to mention for this communication question is language. Most communications with a greater group of people (and formal meetings) are held in English; however it depends a lot on who is speaking if you will understand that person. Also if it is only me and, says, two other Indians, it is very likely that they switch to Hindi or Kannada (local language) without noticing. I then sometimes have to remind them to stay with English. Distinguishing between first and surnames is als o impossible for me, same with deciding if a name is male or female I just have to guess or find some neutral ways to address or ask for people. In particular cases, we may also provide drafts of organizations charts, proposed forms or modifications to forms, financial data or other statistics, or drafts of findings and recommendations that later may be incorporated into the formal audit report. These are all considered informal communications between the auditor and the client. Their purpose is to promote constructive communication and avoid misunderstandings. Our goal: NO SURPRISES. Audit Summary / Financial Monitoring Upon completion of the fieldwork, the auditor summarizes the audit findings, conclusions, and recommendations necessary for the audit report discussion draft. Write a summary memo to document the results of fieldwork. Conclude as to whether the information reported by the state agency in the Section 1512 reports is accurate, reliable, and timely. The audit summary gives an overview of all work done sheets according to their topics. The audit summary template gives the title, the audit number, the topic of the summary and of the work done sheets, and the creation date. In addition to the work done sheets, the audit summary also contains a summary of the observations and findings as well as an overall assessment and conclusion of the audit result. Before writing the audit summary, auditors should agree the working papers on which the summary is based with their audit lead. Working Papers Working papers are a vital tool of the audit profession. They are the support of the audit opinion. They connect the clients accounting records and financials to the auditors opinion. They are comprehensive and serve many functions. The result of audit activities must be documented truthfully, consistently, clearly, and completely, with a comprehensible description of all material details. This involves both the contents of a fieldwork activity and the procedure itself. This documentation of fieldwork activities is referred to as working papers to express its connection with the work results. The basic requirements for proper documentation apply to all types of fieldwork activities, although there are different types of documents, depending on the nature of the audit. In addition to the working papers which are mandatory, other documents can be created as optional extras; they contain information beyond the minimum information requirement. The working papers are an indication of the audit quality in general. This needs to be considered because queries by different groups of addresses or their requests for information may often require access to this documentation. Accordingly, the working papers may serve as discussion or evidence documents, for example for queries from the Board, the unit requesting the audit, Internal Audit Management, the Audit Committee, or the external auditors. The preparation of working papers is subject to certain organizational requirements. Each auditor always has the main responsibility for preparing the documents, both during and immediately after fieldwork. Even though the audit lead and Audit Manager have ultimate responsibility for quality assurance, each auditor has to prepare and maintain the working papers with the necessary attention to detail. Working papers may be compiled by hand or entered directly into a system (which is normally more expedient, because it makes it easier to access the information again). STAGE 3: AUDIT REPORT The third stage of carrying an audit is to prepare an audit report. After all the evidence for each of the item in the financial statement have been collected and proven, the senior audit and the audit assistant is going to check the closing balance amount of the balance sheet and the trial balance with the ledger account whether they are compatible with each other and to ensure that each figure is agreeing with the previous year audit account in order to prepare a working trial balance and the working paper. After this all procedure has been done, our audit assistant will prepare an audit report which expresses the opinion of the auditor, evidence of audit and recommendation for the information improvement. Discussion Draft In order to implement this process, first the auditors will discuss to prepare a draft for internal audit report to outlining the audits work, recommendation for the information that should provided and the timeframe to complete the report. The draft that prepared by the management department will show that who will responsible to implement the job, the action to be taken and the timeline to do the job. After the draft has been discussing, a meeting among the auditor will be held in order to assign the job to the person selected for preparing the report and meanwhile the draft will be sent to the particular auditor. Formal Draft The report will become the final report if the response of the management is integrated with the audit report draft. The important information that present in the report includes the title of the report, the duty of the management and the auditor in preparing the report, the scope paragraph that show the evidence of the examination and the accounting principles use to prepare the report, the opinion paragraph which expresses the opinion of the auditor and whether the financial statement is complying with the statutory requirement and the name, signature and address of the auditor who preparing the report. This is to make sure that if there is any fault present in the report, it is the responsibility of the particular auditor to in charge with the case. Final Report After that, the auditor will present the final report to the audit committee and the copies of the report will sent to the senior auditor, the management department of the audit firm and our client, Merami Berhad to review and get the approval. Client Response In our report, we could include or attached the client response in the audit finding prior to issuance of the final report. The client should highlight how report findings will be determined and include an implementation timetable in the response. However, some managers may likely to make a decision which not to implement an audit recommendation and to accept the risks that might occur with an audit finding. For example, the treasury balances are reconciled monthly instead of reconciled daily. The differences are out of the way and have been controlled since that date. The adjusting entries are made with proper documentation and review. Client Comments In our report, we always include the clients comment on our Internal Audits performance as it is part of the Internal Audits self-evaluation program. The feedback has proven to be very beneficial to us as we improve our procedures due to clients suggestion. STAGE 4: FOLLOW-UP Followed-Up Review These required certain actions taken to resolve the audit report findings may be tested to ensure the desired result were achieved. For each item included in the follow-up, review status information provided by management to determine if information addresses all parts of finding and if a corrected date or revised due date has been provided. During this stage, we will contact unit management to obtain any missing information. We also evaluate action reported as taken in response to each finding to see whether the finding has been satisfactorily corrected. If necessary, develop audit tests to prove that the finding has been corrected based on the nature of the finding and responses. The Director of Internal Audit or the auditor in charge of the follow-up review will prepare a memorandum for senior management that notifies them that audit activities are underway and describes the follow-up process. This memo should include timeframes for the project, a copy of the outstanding findings relating to areas reporting to that senior manager, a request that they distribute the findings to these areas and ask the managers to provide Internal Audit with the information requested, a statement that these comments were previously distributed as part of an audit report or close-out letter, and notification that the results will be reported to the Chancellor and Board of Trustees. Followed-Up Report In the follow-up report, it lists all of the actions taken by the client to resolve the original report findings. Unresolved findings will also appear in the follow-up report and will include a brief description of the finding, the original audit recommendation, the client response, the current condition, and the continued exposure to board of company. A discussion draft of each report with unresolved findings is circulated to the client before the report is issued. The follow-up review results will be circulated to the original report recipients officials as deemed appropriate.