Conflict And Resolution Of William Shakespeare s A...

Alejo Vallega ENGR 2F-09 Mrs.Forbes June. 10, 2016 Conflict and Resolution All great relationships have conflicts at one point which are overcome if you truly love one another. In William Shakespeare’s play, A Midsummer Night’s Dream, he presents the audience with different pairs who have individual conflicts and resolutions. Helena and Demetrius both share different perspectives; where Helena loves Demetrius although he does not. Lysander and Hermia cannot marry due to Hermia’s father, Egeus. Lastly, Oberon and Titania who argue over a little Indian boy. These main couples of William Shakespeare’s play all have their own individual conflicts, although worse conflicts arise between the couples because of Oberon and Titania’s problem. With just a simple flower (Love-in-idleness) can cause many problems; new love is obtained and old love is lost. Oberon and Titania are the origin of the huge conflict between each couple. They begin with a small argument between each other because of a little changeling boy; which later then affects other couples. Oberon determines a sufficient plan to convince her to give the boy to him. â€Å"I’ll watch Titania when she is asleep/And drop the liquor of it in her eyes †¦/I’ll make her render up her page to me.† (2.1.176-85). Titania wakes up and sees Bottom with a donkey as a head. She is very much in love with Bottom that she did not care for the boy anymore and gave him up. â€Å"I then did ask of her her changeling child/Which straight she gave meShow MoreRelatedWilliam Shakespeare s A Midsummer Night s Dream1752 Words   |  8 Pagesto those who think.† â€Å"A tragedy is a tragedy, and at the bottom, all tragedies are stupid. Give me a choice and I ll take A Midsummer Night s Dream over Hamlet every time. Any fool with steady hands and a working s et of lungs can build up a house of cards and then blow it down, but it takes a genius to make people laugh.† The combination of William Shakespeare, Horace Walpole,and Steven King run together to speak on the topic of comedies. We as human beings, being social creatures, Read MoreDeveloping Management Skills404131 Words   |  1617 Pagesbuilt-in pretests and posttests, focus on what you need to learn and to review in order to succeed. Visit www.mymanagementlab.com to learn more. DEVELOPING MANAGEMENT SKILLS EIGHTH EDITION David A. Whetten BRIGHAM YOUNG UNIVERSITY Kim S. Cameron UNIVERSITY OF MICHIGAN Prentice Hall Boston Columbus Indianapolis New York San Francisco Upper Saddle River Amsterdam Cape Town Dubai London Madrid Milan Munich Paris Montreal Toronto Delhi Mexico City Sao Paulo Sydney Hong Kong Seoul Singapore

Seminar Topic on Mnc Free Essays

A  multinational corporation  (MNC) or  multinational enterprise  (MNE)[1]  is a  corporation  enterprise that manages  production  or delivers  services  in more than one country. It can also be referred to as an  international corporation. They play an important role in  globalization. We will write a custom essay sample on Seminar Topic on Mnc or any similar topic only for you Order Now Strategies Corporations may make a  foreign direct investment. Foreign direct investment is direct investment into one country by a company in production located in another country either by buying a company in the country or by expanding operations of an existing business in the country. 2]  [3] A  subsidiary  or daughter company[4]  is a  company  that is completely or partly owned and wholly controlled by another company that owns more than half of the subsidiary’s  stock. [5][6] A corporation may choose to locate in a  special economic zone, which is a geographical region that has economic and other laws that are more free-market-oriented than a country’s typical or national laws. [edit]Communication between different cultures Multinational corporations need to deal with different cultures of their employees, partners, suppliers and customers. Cross-cultural communication  (frequently referred to as  intercultural communication) is a field of study that looks at how people from differing  cultural  backgrounds communicate, in similar and different ways among themselves, and how they endeavour to  communicate  across cultures. Intercultural competence  is the ability of successful  communication  with people of other  cultures. A person who is interculturally competent captures and understands, in  interaction  with people from foreign cultures, their specific concepts in  perception, thinking, feeling and acting. Earlier experiences are considered, free from  prejudices; there is an interest and  motivation  to continuelearning. [edit]Conflict of laws Main article:  Conflict of laws Conflict of laws  is a set of procedural rules that determines which legal system and which  jurisdiction’s  applies to a given dispute. The term  conflict of laws  itself originates from situations where the ultimate outcome of a legal dispute depended upon which law applied, and the common law courts manner of resolving the conflict between those laws. In  civil law, lawyers and legal scholars refer to conflict of laws as private international law. Private international law has no real connection with  public international law, and is instead a feature of local law which varies from country to country. The three branches of conflict of laws are * Jurisdiction – whether the forum court has the power to resolve the dispute at hand * Choice of law – the law which is being applied to resolve the dispute * Foreign judgments – the ability to recognize and enforce a judgment from an external forum within the jurisdiction of the adjudicating forum [edit]Globalization Multinational corporations are important factors in the processes of  globalization. National and local governments often compete against one another to attract MNC facilities, with the expectation of increased  tax  revenue, employment, and economic activity. To compete, political entities may offer MNCs  incentives  such as tax breaks, pledges of governmental assistance or subsidized infrastructure, or lax  environmental  and  labor  regulations. These ways of attracting  foreign investment  may be criticized as a  race to the bottom, a push towards greater autonomy for  corporations, or both. MNCs play an important role in developing the economies of developing countries like investing in these countries provide market to the MNC but provide employment, choice of multi goods etc. On the other hand, economist  Jagdish Bhagwati  has argued that in countries with comparatively low labor costs and weak environmental and social protection, multinationals actually bring about a ‘race to the top. While multinationals will certainly see a low tax burden or low labor costs as an element of comparative advantage, Bhagwati disputes the existence of evidence suggesting that MNCs deliberately avail themselves of lax environmental regulation or poor labor standards. As Bhagwati has pointed out, MNC profits are tied to operational efficiency, which includes a high degree of standardisation. Thus, MNCs are likely to adapt production processes in many of their operations to conform to the standards of the most rigorous jurisdiction in which they operate (this tends to be either the USA, Japan, or the EU). As for labor costs, while MNCs clearly pay workers in developing countries far below levels in countries where labor productivity is high (and accordingly, will adopt more labor-intensive production processes), they also tend to pay a premium over local labor rates of 10 to 100 percent. [7]  Finally, depending on the nature of the MNC, investment in any country reflects a desire for a medium- to long-term return, as establishing plant, training workers, etc. , can be costly. Once established in a jurisdiction, therefore, MNCs are potentially vulnerable to arbitrary government intervention such as expropriation, sudden contract renegotiation, the arbitrary withdrawal or compulsory purchase of licenses, etc. Thus, both the negotiating power of MNCs and the ‘race to the bottom’ critique may be overstated, while understating the benefits (besides tax revenue) of MNCs becoming established in a jurisdiction. [edit]Transnational Corporations A Transnational Corporation (TNC) differs from a traditional MNC in that it does not identify itself with one national home. Whilst traditional MNCs are national companies with foreign subsidiaries,[8]  TNCs spread out their operations in many countries sustaining high levels of local responsiveness. [9]  An example of a TNC is Nestle who employ senior executives from many countries and try to make decisions from a global perspective rather than from one centralized headquarters. [10]  However, the terms TNC and MNC are often used interchangeably. edit]Criticism of multinationals Main articles:  Anti-globalization  and  Anti-corporate activism Anti-corporate advocates criticize multinational corporations for entering countries that have low  human rights  or environmental standards. [11]  They claim that multinationals give rise to huge merged conglomerations that reduce competition and free enterprise, raise capital in host countries but export the profits, exploit countries for their natural resources, limit workers’ wages, erode traditional cultures, and challenge national sovereignty. How to cite Seminar Topic on Mnc, Papers

ESC Guidelines Diagnosis and Management

Question: Discuss about the ESC Guidelines Diagnosis and Management. Answer: Introduction This paper is based on Harvey Jones who is a 24 year old truck driver who has been admitted to a hospital due to breathing problems and chest pain. Apart from that he also had right leg pain in the back of the knee. Pathophysiology on the formation of an embolism The third utmost reason of death from cardiovascular disease is pulmonary embolism (PE), after cerebrovascular stroke and myocardial infarction. From data obtained from hospital epidemiological, calculation has been done that the frequency of pulmonary embolism in the United States of America is 1 per 1,000 on an annual basis. Primarily the real figure is probable as superior, because the condition go unrecognized in a lot of patients. Mortality because of pulmonary embolism has been expected toward surpassing 15% in the initial three months post analysis. Pulmonary embolism is very vivid plus serious problem of deep venous thrombosis (DVT). Due to this cause, the avoidance, diagnosis and treatment of DVT are of unusual significance, due to indicative pulmonary embolism which takes place in 30% of the people suffering. If asymptomatic episodes are taken into account, it is likely that 50-60% of DVT patients expand pulmonary embolism. Deep venous thrombosis and pulmonary embolism are manifestations of similar unit, namely thromboembolic disease (Konstantinides, 2014). Normal value of blood oxygen saturation Oxygen saturation means which refers to the division of oxygen-saturated hemoglobin which is family member of whole hemoglobin (saturated + unsaturated) in the blood. A normal human body needs and regulates an exact plus precise equilibrium of oxygen in the blood. Usual levels of blood oxygen in human beings are taken as 95 percent. An array of 94-99% is considered normal for fit adults who are consuming room air that contains 21% oxygen (Welsh, 2015). Blood vessels that an embolus from right popliteal vein of Harvey Jones would pass on the way to the right lung Blood clotting is an extremely significant natural procedure where platelets, fibrin, blood cells and a variety of components of blood bunch as a whole in order to discontinue blood loss post a blood vessel have been hurt. Ultimately, the clot normally makes a protective seal over the place which is being hurt. If the body of Harvey did not have the capability to coalesce blood, he would have bled to bereavement after a slight scratch (Seegers, 2013). The two discrete forms of clots are these - the first one is found in the arteries and the latter one is in the veins. Both the forms of clots have been explained in the subsequent paragraphs. When it moves slowly blood flow is a great deal more susceptible to irregular clotting.Blood flow in the arteries circulates pretty fast, blood flow in the veins circulates at a slow pace and yet slower if one is fully confined to bed or simply sitting. In the veins blood clotting system abnormalities are extra apparent. Various other factors upsetting the enlarged propensity to coagulate may not be as apparent in the arteries. These anomalous clotting troubles have been specified in the below paragraphs. The veins and arteries are akin to two separate tree trunks with the blood circulation in the trunk of the tree going through the arteries to a persons arms and feet. Even it reaches the veins that go to the lungs. The venous and arterial flow goes in reverse commands. When blood flow of arteries travels to the closing stages of the limbs, it travels through tiny capillaries that remain blood clots from entering the venous side. In the veins, clots travel up the stem to the end, that is the lungs. The lungs strain out clots so as to prevent them from departing back in the region of to the arterial side. Blood clots can occur even without having a clear injury. Many of these clots have a propensity to melt on their own with no difficulty, but every now and then blood clots can turn out to be big and fall short to melt correctly and chunk blood flow through a vein or an artery. When a blood clot occurs and keeps where it occurs, it is known as a thrombus. That can be in vein or artery. A thrombus that breaks free and moves from where it shaped and travels to another direction in a persons body is known as an embolus and these can take place in veins and arteries. Roles that needs to be performed as an enrolled nurse within the clinical setting in the care Harvey As an enrolled nurse, the primary thing that needs to be taken care of is the chest pain because Harvey was feeling like as if someone has stabbed him in the chest with a knife and due to which he was facing breathing problems. The second thing is oxygen should be made available because if breathing problem persists then the patient may even pass away. As a nurse, the third thing which should be taken care of is the leg pain of Harvey Jones. Inspiratory crackers of the lungs of Harvey also should be given utmost importance. Apart from that the blood circulation also needs to be taken care of. Diagnostic tests that Harvey would need to confirm his diagnosis Diagnostic tests and procedures are very important tools so as to help doctors verify or cancel the attendance of a neurological chaos or other checkup circumstance. 5 diagnostic tests needed here are: Laboratory screening used to help diagnose disease. X-ray of the patients chest is needed to be done X-ray of the patients lungs needs to be done X-ray of the patients legs needs to be performed Fluoroscopy that is a kind of x-ray which uses a nonstop or pulsed ray of lesser-dose emission to create nonstop imagery of a body element in movement needs to be done. All these above mentioned tests are likely to confirm Harvey Jones diagnosis. Two differential diagnosis apart from pulmonary embolism The differential diagnoses are widespread, and they must be taken into account very vigilantly with any patient who is thought to encompass pulmonary embolism. The two differential diagnosis are mentioned as follows: Acute Coronary Syndrome Anxiety Disorders Acute coronary syndrome (ACS) basically refers state clinical presentation that ranges from those for ST-segment elevation myocardial infarction (STEMI) to presentations that occur in non elevation of ST-segment myocardial infarction (NSTEMI) even in unbalanced angina (White, 2013). On the other hand, Anxiety disorders are widespread disorders relating to psychiatric. A lot of patients with anxiety disorders practice physical symptoms which are linked to nervousness and then visit their primary care providers. In spite of the high pervasiveness rates of these anxiety disorders, they are often less familiar and undertreated clinical troubles. Anxiety disorders come into view to be caused by an interface of biopsychosocial factors, which includes hereditary susceptibility that interact with situations, trauma, stress in order to create clinically important syndromes (Lader, 2015). Conclusion The various roles which needs to be performed as an enrolled nurse and the 5 diagnostic tests that Harvey would need to confirm his diagnosis have been explained in detail in this paper. Apart from that blood clotting and pulmonary embolism have been discussed in detail. References Konstantinides, S. T. (2014). ESC guidelines on the diagnosis and management of acute pulmonary embolism. European heart journal, ehu283; . Lader, M. (2015). Generalized anxiety disorder. In Encyclopedia of Psychopharmacology; . Seegers, W. H. (2013). Blood clotting enzymology. Academic Press; . Welsh, E. J. (2015). Pulse oximeters to self monitor oxygen saturation levels as part of a personalised asthma action plan for people with asthma. The Cochrane Library; . White, W. B. (2013). Alogliptin after acute coronary syndrome in patients with type 2 diabetes. New England Journal of Medicine;.

Work Place Diversity an Example by

Work Place Diversity To tap potentially significant contributions inherent in diversity while displaying the fundamental attitude of respect and value of individual is the key to socio-economic success. Introduction The employment landscape has forever undergone evolution attributed to rapid technological change, globalization, the demand for skills and education, an aging workforce and greater ethnic diversification in the labor market. Diversity today reflects not only the traditional view that once focused primarily on gender and race but reflects upto the broader perspective of the workplace diversity. In the workplace, diversity is evolving from compliance to inclusion. The changing perception of workplace diversity, elements of an inclusive corporate culture, the business case, and human relations leadership are the factors elemental in maximizing the benefits of a diverse workforce in a changing market place. (Nancy, 2005). Need essay sample on "Work Place Diversity" topic? We will write a custom essay sample specifically for you Proceed Diversity Explored There is a vast range the concept diversity from personality and work style to all of the visible dimensions such as race, age, ethnicity or gender, to secondary influences such as religion, socio-economics and education, to work diversities as management and union, functional level and classification, or proximity to headquarters. Diversity in the USA was first based on assimilation approach. Compliance is important in diversity. Todays impetus behind workplace diversity is that of inclusion in the business. The collaboration of cultures, ideas and different perspectives brings greater creativity and innovation resulting to improved organizational performance. There are different schools of thought such as assimilation and differentiation. Todays paradigm is integration and learning. Companies promote equal opportunities and value cultural differences, using talents of all employees to gain diverse work perspective. (Nancy, 2005). An Inclusive Corporate Culture Reflects societal values in the workplace. There should be a level playing field with everybody treated with dignity and respect. The benefits of employee and organization are achieved with growth opportunities, flexibility and adaptation. Diversity programs help to ensure the creation, management, valuing and leveraging of a diverse workforce achieving organizational effectiveness and competitiveness. Demographic changes affecting the labor pool and available talent are major drivers in the business case. Relations and talents in the workplace determine the flow of information between colleagues, work teams, customers and suppliers. (Nancy, 2005). There are good reasons to tie workplace diversity to organizational strategic goals and objectives: greater adaptability and flexibility in a rapidly changing market place; attracting and retaining best talents; reducing turnover, absenteeism and low productivity costs; return on investment from various initiatives, policies and practices; gaining and keeping new market share with expanded diverse customer base; and increased sales and profit. A single action should have direct impact on financial performance. Workplace diversity has both direct and indirect links. In direct links involves expansion of customer base with a work force that is reflective to the clients. Indirect link involves having access to and retaining talent from a worldwide labor pool hence gaining competitive edge in the global market marketplace. Positive improvement in the corporate culture, employee morale, retention and recruitment of employees has a competitive advantage in a company. (Nancy, 2005). Development of external partnerships with minority communities and suppliers leads to good will and reputation as an employer of choice. The knowledge of the minority employees assist the teams of a company dealing with sales and marketing to reach the minority groups with funds to purchase its products and services. One of the top economic trends is expansion into the global marketplace. Measuring the return on investment of diversity makes good business sense, which is considerable in areas such as; organizational culture, demographics, productivity, accountability growth and profitability. The determination of return on investment hard and soft data must be converted to monetary value. (Nancy, 2005). Workplace diversity challenges can be considered within three interrelated categories; attracting and retaining talent, greater diversity among employees and training. Working in a diverse organization requires diversity competences including human resources, although not all human relations professionals are experts in diversity. Better experience in team building, change management, conflict resolution and cross-cultural communication is the expected contribution of human resources in workplace diversity. An organization that best utilizes full potential of all employees intentionally and thoughtfully aligns workplace diversity with strategic business goals. Successful workplace diversity initiatives hinge on committed leadership, goals/targets of measures of effectiveness, strong diversity professionals, employee investment and ties to performance evaluation, as well as data to identity, quantity and communicate progress and challenges. (Nancy, 2005). Workplace diversity is positively correlated with globalization since all the initiatives of the process reflect in one way or another aspects of globalization. In essence, a principle for increasing global connectivity, integration and interdependence in the economic, social, technological, cultural and ecological spheres is evident. There is also a sense of unitary process inclusive of many sub-processes such as enhanced economic interdependence, increased cultural influence, rapid advances of information technology and geographical challenges, that are increasingly binding people with the biosphere more tightly into one global system. Conclusion Diversity progress may enhance productivity through effective good leadership and management practices. Recruiting diverse people, management that is accountable for diversity, leaders who demonstrate commitment to diversity, rewarding people who contribute in the areas of diversity and training and educating to increase awareness and help employees understand how diversity can impact business results have great impact on overall perceived of diversity initiatives. Best performance outcomes occur when diversity is found across entire organization skills. Reference Nancy R. Lockwood SPHR, GPHR, HR. 2005. Workplace Diversity: Leveraging the Power of Difference for Competitive Advantage.

Medicаl Egаlitаriаnism Essays

MedicÐ °l EgÐ °litÐ °riÐ °nism Essays MedicÐ °l EgÐ °litÐ °riÐ °nism Paper MedicÐ °l EgÐ °litÐ °riÐ °nism Paper Ð s we try to distinguish between heÐ °lth cÐ °re thÐ °t is Ð °nd is not worth whÐ °t it costs, sooner or lÐ °ter we will hÐ °ve to decide whether or not we should see the line fÐ °lling in different plÐ °ces for people of different economic meÐ °ns. Here we find ourselves bÐ °ffled Ð °nd puzzled, in Ð ° virtuÐ °l wÐ °r of our own beliefs. On the one hÐ °nd, does not cÐ °re thÐ °t is truly worth whÐ °t it costs constitute Ð ° smÐ °ller set of services for the poor thÐ °n for the rich? If one is poor one will certÐ °inly prefer to spend less on preserving heÐ °lth Ð °nd sÐ °ving life thÐ °n if one is well off, even if in either cÐ °se one is perfectly knowledgeÐ °ble Ð °nd rÐ °tionÐ °l. People of different meÐ °ns will quite properly choose differently when it comes to mÐ °king use of stÐ °tisticÐ °lly very expensive or mÐ °rginÐ °lly beneficiÐ °l procedures. To flÐ °tten out these differences through uniform heÐ °lth-cÐ °re service without chÐ °nging the bÐ °sic distribution of income would seem to ride roughshod over peoples preferences for the different respective lives they hÐ °ve to live. Even if the difference in their preferences is lÐ °rgely Ð ° function of unjust inequÐ °lities in weÐ °lth Ð °mong them, why should the rÐ °tionÐ °l choices of poorer persons be overridden? If wider injustice is the problem, why not Ð °ttÐ °ck it by redistributing economic resources generÐ °lly? But of course there is Ð °nother side to our reÐ °ctions. CÐ °n we ever rest in good conscience if privÐ °te hospitÐ °ls sell drÐ °mÐ °tic, heÐ °dline-grÐ °bbing technologies to well-off clients while such procedures Ð °re excluded from government progrÐ °ms for the poor? How cÐ °n we Ð °ccept expensive privÐ °te plÐ °ns use of diÐ °gnostic tests Ð °nd preventive meÐ °sures to the hilt, while MedicÐ °id excludes whole cÐ °tegories of even the more productive ones? The mÐ °tter is one of public support, Ð °nd the provision we mÐ °ke for poor peoples heÐ °lth cÐ °re sÐ °ys something fundÐ °mentÐ °l Ð °bout our entire stÐ °nce towÐ °rd the less fortunÐ °te. Ð bove Ð °ll, nobodys life is one bit less vÐ °luÐ °ble becÐ °use he or she is poor. Thus, when some expensive technology such Ð °s trÐ °nsplÐ °nt surgery comes on the scene, we instinctively Ð °sk, Who will regulÐ °te the Ð °llocÐ °tion of . . . orgÐ °ns to insure equÐ °l Ð °ccess? In 1984, MÐ °ssÐ °chusettss much-herÐ °lded TÐ °sk Force on OrgÐ °n TrÐ °nsplÐ °ntÐ °tion, for exÐ °mple, stood strongly by such egÐ °litÐ °riÐ °n convictions; it concluded thÐ °t only if Ð °ccess is independent of Ð °bility to pÐ °y cÐ °n heÐ °rt Ð °nd liver trÐ °nsplÐ °ntÐ °tion be Ð °cceptÐ °ble. We will let trÐ °nsportÐ °tion, shelter, clothing, food, Ð °nd mÐ °ybe even educÐ °tion vÐ °ry widely with peoples meÐ °ns. HeÐ °lth cÐ °re, though, is different. The problem is thÐ °t the combinÐ °tion of these egÐ °litÐ °riÐ °n ideÐ °ls Ð °bout heÐ °lth cÐ °re with our convictions Ð °bout freedom to Ð °llocÐ °te ones own resources is virtuÐ °lly disÐ °bling. Lester Thurow describes the three-sided dilemmÐ °: Being egÐ °litÐ °riÐ °ns, we hÐ °ve to give the treÐ °tment to everyone or deny it to everyone; being cÐ °pitÐ °lists, we cÐ °nnot deny it to those who cÐ °n Ð °fford it. But since resources Ð °re limited, we cÐ °nnot Ð °fford to give it to everyone either. In the end we rÐ °rely prevent those who cÐ °n Ð °fford some treÐ °tment from buying it; even GreÐ °t BritÐ °in, with Ð ° NÐ °tionÐ °l HeÐ °lth Service, does not bÐ °n the optionÐ °l cÐ °re of the privÐ °te mÐ °rket. But then if we Ð °lso stick to our egÐ °litÐ °riÐ °n convictions, we end up in the seemingly insÐ °ne situÐ °tion of funding million-dollÐ °r-per-life-sÐ °ved technologies for the poor while we let them live Ð °s pÐ °upers otherwise. DÐ °re we give up our pretension to egÐ °litÐ °riÐ °nism in medicine? In recent yeÐ °rs Ð ° populÐ °r Ð °ttempted escÐ °pe from this dilemmÐ ° hÐ °s been to modify the egÐ °litÐ °riÐ °n side of our beliefs Ð °nd tÐ °lk only of the Ð °dequÐ °te, minimÐ °lly decent, or essentiÐ °l cÐ °re thÐ °t society should guÐ °rÐ °ntee. This hÐ °rdly solves the puzzle; it only Ð °lters its form. WhÐ °t heÐ °lth cÐ °re is Ð °dequÐ °te, minimÐ °lly decent, essentiÐ °l? We still fÐ °ce the question of how unequÐ °l we mÐ °y let heÐ °lth cÐ °re be. Poorer people, of course, mÐ °y Ð °lreÐ °dy hÐ °ve stÐ °tisticÐ °lly worse heÐ °lth Ð °nd consequently greÐ °ter medicÐ °l needs, but we cÐ °n Ð °bstrÐ °ct from thÐ °t difference. Ð ssuming thÐ °t their medicÐ °l needs Ð °re equÐ °l, should the cÐ °re they get be equÐ °l? The view thÐ °t it should be cÐ °n be cÐ °lled medicÐ °l egÐ °litÐ °riÐ °nism. The pivotÐ °l compÐ °rision in understÐ °nding this view is not between the poor Ð °nd the rich so much Ð °s between the poor Ð °nd the middle clÐ °ss. Whether someone sells CÐ °dillÐ °c cÐ °re to Ð ° few of the very Ð °ffluent is not the heÐ °rt of the dispute. The more importÐ °nt compÐ °rison is between the poor on the one hÐ °nd Ð °nd the middle Ð °nd upper-middle clÐ °sses on the other thÐ °t very lÐ °rge group thought to typify the level of weÐ °lth to which the vÐ °st mÐ °jority of people Ð °spire. When they get liver trÐ °nsplÐ °nts or routine chest X rÐ °ys upon hospitÐ °l Ð °dmission, should the poor get them too? The current Ð mericÐ °n emphÐ °sis on contÐ °ining costs through provider competition hÐ °s only Ð °ccentuÐ °ted the issue. Ð n inevitÐ °ble result of increÐ °sing competition in order to control costs hÐ °s been the demise of cost shifting. Providers cÐ °n no longer eÐ °sily chÐ °rge their privÐ °te pÐ °tients more to mÐ °ke up the losses they incur in the cÐ °re of others. Ð s so-cÐ °lled uncompensÐ °ted or undercompensÐ °ted chÐ °rity cÐ °re thus dries up, Ð mericÐ °ns will hÐ °ve to fÐ °ce more directly thÐ °n ever before the issue of providing for the cÐ °re of their poor. Ð lreÐ °dy thÐ °t cÐ °re hÐ °s enough problems. U. S. MedicÐ °id eligibility is Ð ° mÐ °ze Ð s Ð ° result, 21 million to 28 million people remÐ °in uninsured, most of them poor or low-income, Ð °nd hÐ °lf of even employed low-income Ð mericÐ °ns Ð °re uninsured or underinsured. Ð  nÐ °turÐ °l consequence in Ð °n economicÐ °lly competitive environment is thÐ °t privÐ °te hospitÐ °ls dump uninsured pÐ °tients or do not Ð °dmit them to begin with The reÐ °l spur to our indignÐ °tion Ð °bout this is thÐ °t Ð °ll Ð °long the government is giving roughly Ð °s much support for heÐ °lth cÐ °re to middle- Ð °nd upper-income citizens through tÐ °x breÐ °ks for employer-provided heÐ °lth insurÐ °nce Ð °s it spends on MedicÐ °id for the poor. Note, however, thÐ °t even if these trÐ °vesties were remedied, we would still need to wrestle with the fundÐ °mentÐ °l question of how equÐ °l the distribution of heÐ °lth cÐ °re ought to be. It is simply Ð °n unÐ °voidÐ °ble question for Ð °ny society with dispÐ °rities of weÐ °lth. Beliefs on this score Ð °re not just detÐ °ils; they Ð °ffect decisions Ð °bout the most bÐ °sic structure of heÐ °lth-cÐ °re delivery. Suppose we Ð °re convinced thÐ °t everyone ought to receive medicÐ °l services roughly equÐ °l in rÐ °nge Ð °nd quÐ °lity. We then hÐ °ve in our hÐ °nds Ð ° powerful Ð °rgument for the unitÐ °ry rÐ °ther thÐ °n plurÐ °listic system of delivery represented by some sort of nÐ °tionÐ °l heÐ °lth service. Ð t its core the morÐ °l cÐ °se for Ð ° nÐ °tionÐ °l system is driven more forcefully by Ð °n egÐ °litÐ °riÐ °n conviction thÐ °n by Ð °nything else. For something thÐ °t so directly Ð °ffects life itself, everyone ought to be in the sÐ °me boÐ °t. Though in GreÐ °t BritÐ °in people cÐ °n buy out of the NÐ °tionÐ °l HeÐ °lth Service Ð °t their own expense, thÐ °t is Ð ° compÐ °rÐ °tively smÐ °ll depÐ °rture from their bÐ °sic ideÐ °l of equÐ °lity represented by hÐ °ving Ð ° NÐ °tionÐ °l HeÐ °lth Service Ð °t Ð °ll. Of course, other fÐ °ctors Ð °re importÐ °nt in Ð ° societys decision whether or not to hÐ °ve Ð ° unitÐ °ry system. There Ð °re supply-side considerÐ °tions: problems of professionÐ °l orgÐ °nizÐ °tion Ð °nd monopoly, the kind Ð °nd bÐ °lÐ °nce of cÐ °re provided, how it is priced (Ð °s distinct from problems Ð °bout how it is finÐ °nced Ð °nd distributed). Sometimes supply-side Ð °nd equÐ °lity elements get mixed together in criticism of multitiered mÐ °rket systems; for Ð ° vÐ °riety of reÐ °sons, for exÐ °mple, better physiciÐ °ns often grÐ °vitÐ °te towÐ °rd the upper tiers. Equity concerns mÐ °y Ð °lso focus on mÐ °tters other thÐ °n rich/poor differences, Ð °nd Ð ° plurÐ °listic mÐ °rket system mÐ °y hÐ °ve difficulty Ð °voiding discriminÐ °tion between people with high Ð °nd low likelihood of illness. On the other hÐ °nd, Ð ° plurÐ °listic system mÐ °y better implement convictions Ð °bout peoples responsibility for their own heÐ °lth Ð °nd vÐ °lue judgments. Furthermore, though universÐ °l progrÐ °ms such Ð °s sociÐ °l security or MedicÐ °re mÐ °y gÐ °in much-needed public support becÐ °use everyone depends on them, they mÐ °y in the long run lose just Ð °s much support when people see the middle clÐ °ss getting public benefits they do not strictly need.

Assessment Type

The general goal is to introduce and develop the skills needed to conceptualise a problem and a viable research topic. Students will make use of available literature, design a research strategy, evaluate, organise, and integrate relevant data (both existing and new), derive useful solutions, and communicate those solutions in an appropriate form to clients and colleagues. The module will prepare students to continue their own professional education and contribute to the development of the profession as a whole, at a standard commensurate with the current level of knowledge. The module surveys the basic processes of research methodology as practised in the social sciences. Underlying principles of science and logic are emphasised and special attention is directed toward the recognition of common sources of error and bias in the implementation and interpretation of research studies as it affects the outcomes of research utilisation. You are required to submit a research proposal. The content of the document produced by each student is required to cover the specific areas and to be within specific maximum word lengths (marks allocation and word lengths in brackets) as follows: 1. Title and Introduction. Form a clear title of a proposed research. Elaborate on the background of the industry and/or company to be researched as well as the problem or issue identified. Also explain the significance and rationale of the proposed research. (15 marks / 800 words maximum) 2. Research Questions. Construct the questions to be answered in the proposed research. (5 marks / 100 words maximum) 3. Research Objectives and Framework. State the research objectives in terms of the factors or causes identified (independent variables) and their relationships with the identified problem or issue (dependent variable). Following the stated objectives, construct a proposed research model or conceptual framework. (5 marks / 100 words maximum) 4. Literature Review. With reference to various relevant literatures, write a critical review and analysis of both the conceptual/theoretical and practical aspects of the identified problem/issue and factors/causes. (40 marks / 2,000 words maximum) 5. Research Methodology and Design. Elaborate the concept, types and approaches in research. Propose a research design for the research topic selected with detailed explanation on elements such as the sample, sample size, types and sources of information, collection methods and operationalisation or measurement of variables. (15 marks / 800 words maximum) 6. Ethical Considerations. Identify ethical issues involved and steps taken to prevent breach of research ethics. (5 marks / 100 words maximum) 7. Timescale or Gantt Chart. Construct a Gantt Chart in weeks that includes the stages and milestones of the research tasks and their respective time allocations. 5 marks / 100 words maximum) 8. References. Using the Harvard referencing system, provide a comprehensive list of references. (10 marks) Assessment Requirements: †¢ The submission of your work for assessment should be organised and clearly structured in a report format as outlined in 1. 0 to 8. 0 above. †¢ Maximum word length allowed is 4000 words, which includes sections 1. 0 to 7. 0 in the report. The word coun t excludes section 8. 0. †¢ This assignment is worth 100% of the final assessment of the module. Student is required to submit a type-written document in Microsoft Word format with Times New Roman font type, size 12 and line spacing of 1. 5. †¢ The Harvard Style of Referencing system is COMPULSORY. †¢ Indicate the sources of information and literature review by including all the necessary citations and references adopting the Harvard Referencing System. †¢ Students who have been found to have committed acts of Plagiarism are automatically considered to have failed the entire semester. If found to have breached the regulation for the second time, you will be asked to leave the course. Plagiarism involves taking someone else’s words, thoughts, ideas or essays from online essay banks and trying to pass them off as your own. It is a form of cheating which is taken very seriously. Take care of your work and keep it safe. Don’t leave it lying around where your classmates can find it. Malaysian Qualifications Agency Learning Outcomes Module Learning Outcomes: †¢ Demonstrate the skills necessary to assess and interpret existing research as a prelude to carrying out further investigation and the knowledge and understanding of range of research designs and their appropriate utilization. Conceptualise a problem; formulate hypotheses and objectives; design a research strategy, collecting, analyzing, and interpreting both quantitative and qualitative data, including commonly encountered statistical procedures. †¢ Understand the theoretical principles underlying inferential and descriptive statistics. †¢ Integrate the findings of existing research to ask a new research question. †¢ Engage in critical thinking when reading and comprehending research articles. Choose the most appropriate statistical analyses, interpret results, and write up the results accurately and completely. Notes on Plagiarism Harvard Referencing Plagiarism Plagiarism is passing off the work of others as your own. This constitutes academic theft and is a serious matter which is penalised in assignment marking. Plagiarism is the submission of an item of assessment containing elements of work produced by another person(s) in such a way that it could be assumed to be the student’s own work. Examples of plagiarism are: the verbatim copying of another person’s work without acknowledgement †¢ the close paraphrasing of another person’s work by simply changing a few words or altering the order of presentation without acknowledgement †¢ the unacknowledged quotation of phrases from another person’s work and/or the presenta tion of another person’s idea(s) as one’s own. Copying or close paraphrasing with occasional acknowledgement of the source may also be deemed to be plagiarism if the absence of quotation marks implies that the phraseology is the student’s own. Plagiarised work may belong to another student or be from a published source such as a book, report, journal or material available on the internet. Harvard Referencing The structure of a citation under the Harvard referencing system is the author’s surname, year of publication, and page number or range, in parentheses, as illustrated in the Smith example near the top of this article. †¢ The page number or page range is omitted if the entire work is cited. The author’s surname is omitted if it appears in the text. Thus we may say: â€Å"Jones (2001) revolutionized the field of trauma surgery. †¢ Two or three authors are cited using â€Å"and† or â€Å"†: (Deane, Smith, and Jones, 1991) or (Deane, Smith Jones, 1991). More than three authors are cited using et al. (Deane et al. 1992). †¢ An unknown date is cited as no date (Deane n. d. ). A reference to a reprint is cited with the original publication date in square brackets (Marx [1867] 1967 , p. 90). †¢ If an author published two books in 2005, the year of the first (in the alphabetic order of the references) is cited and referenced as 2005a, the second as 2005b. †¢ A citation is placed wherever appropriate in or after the sentence. If it is at the end of a sentence, it is placed before the period, but a citation for an entire block quote immediately follows the period at the end of the block since the citation is not an actual part of the quotation itself. †¢ Complete citations are provided in alphabetical order in a section following the text, usually designated as â€Å"Works cited† or â€Å"References. † The difference between a â€Å"works cited† or â€Å"references† list and a bibliography is that a bibliography may include works not directly cited in the text. †¢ All citations are in the same font as the main text. Examples Examples of book references are: †¢ Smith, J. (2005a). Dutch Citing Practices. The Hague: Holland Research Foundation. †¢ Smith, J. (2005b). Harvard Referencing. London: Jolly Good Publishing. In giving the city of publication, an internationally well-known city (such as London, The Hague, or New York) is referenced as the city alone. If the city is not internationally well known, the country (or state and country if in the U. S. ) are given. An example of a journal reference: †¢ Smith, John Maynard. â€Å"The origin of altruism,† Nature 393, 1998, pp. 639–40. An example of a newspaper reference: †¢ Bowcott, Owen. â€Å"Street Protest†, The Guardian, October 18, 2005, accessed February 7, 2006.

Systems and Operations Management Recommendations Essay

Systems and Operations Management Recommendations - Essay Example 4-7). Operations management involves various manufacturing processes such as supervising, designing, and managing so that the business functions can come under redesign for the production of goods and services. Operations management also makes sure that minimum resources come under utilization in the process of production so that it can become efficient and the business strategies come under effective implementation. Besides, the operations management administers the inputs (particularly in the form of materials, labor, and energy) that come under conversion to output (in the shape of outcome that is goods and services) in an effective and efficient manner (Kumar and Suresh, 2009, pp. 9-11). On the other hand, Systems management is the overall administration and management of the organizations information technology distributed systems. ... This company established its business operations in the early decade of 1960 in Sydney, Australia with the core service provider of photocopying. With the success in the photocopying business, Lachlan (the founder) expanded its business operations and started out as Atokowaâ„ ¢ printing and they reproduced copies for different organizations (Lord Ashcroft International Business School, 2012). Today, Atokowaâ„ ¢ Advantage deals and trade a wide range of stationery and office supplies to individuals and businesses (which are the two distinct types of customers they cater). From their widespread businesses, they now own several retail outlets from where they deliver stationery and office supplies directly to organizations. Additionally they also carry out customized printing upon request for different enterprises. Atokowa also prints brochures, flyers, letterheads, business cards, memo slips, and various other products (Lord Ashcroft International Business School, 2012). With the success and growth of the business, the vision came to cognizance to become the one-stop shop for stationery and office supplies. However, with the passage of time, the vision broadened and the focus towards technology was driven. Atokowa widened their focus and initiated the trading of Commodore 64 and the IBM PC 5100 (one of the technological advancements at that time). Moreover, the company continued their interest in technology and provided a range of information technology products in their retail outlets for their customers (Lord Ashcroft International Business School, 2012). Systems and Operations Management Analysis and Evaluation The systems and operations management analysis and evaluation comes under practice that

Issac Newton(Scientist) Essay Example | Topics and Well Written Essays - 750 words

Issac Newton(Scientist) - Essay Example When he was sixteen, his mother, who had become widowed once again, pulled her son from school in the hopes of turning him into a farmer. Newton detested farming, preferring to spend his time in the confines of his books. Fortunately, the master at the school that Newton attended convinced his mother to allow Newton to finish his education. He became the top-ranked student of his year, and in June 1661, he was admitted to Trinity College in Cambridge, where he studied advanced philosophy and the works of many renowned astronomers (Dolnick 18). The courses that he took influenced not only the rest of his educational years, but his future career as well, making many contributions to mathematics and space sciences. In regard to his contributions to mathematics, Newton discovered the binomial theorem, as well as began to form a mathematical theory that would eventually become what it now known as infinitesimal calculus. Not too long after these discoveries and developments, the school th at Newton attended closed down in an attempt to protect teachers and students from the Great Plague. The private studies that he tended to at home showed more development than they had while Newton was physically attending school. During his independent studies, Newton further developed his calculus theories, as well as theories of optics and the law of gravitation. Newton published many books about his mathematical theories, but then decided to focus more on mathematics in regard to space. After his education, Newton lectured on optics, focusing primarily on the refraction of light, â€Å"demonstrating that a prism could decompose white light into a spectrum of colours, and that a lens and a second prism could recompose the multicoloured spectrum into white light (Ball 324).† It was also during this that Newton discovered that colored light does not change its properties, regardless of whether or not it was scattered or reflected, which became known as Newton’s theory of color. Wanting to test his theory, Newton built the first refracting telescope to physically display his theory of color. When Newton had penned out and taught all that he could about color and light, and after many successes with publishing and being acknowledged for his works, Newton turned back to his work on celestial mechanics. He focused more specifically on the effect of gravity on the orbits of planets, referring to Kepler’s laws of planetary motion. Newton became even more involved in his work with space sciences at the appearance of a comet, which he used to prove his theory of universal gravitation. This law of universal gravitation reveals that â€Å"every point mass in the universe attracts every other point mass with a force that is directly proportional to the product of their masses (Brackenridge 36).† Between the universal gravitational law and Kepler’s laws of planetary motion, Newton was able to prove that the Moon has a gravitational attr action to the Earth, which he was then able to apply to the orbits of comets and other celestial objects. Newton also made an impression in the ongoing argument of whether or not the universe was heliocentric (everything orbits around the Sun) or geocentric (the belief that everything orbits around the Earth). This argument had been one that was religiously heated, especially from within the Catholic Church, so a lot of the information in regard to the arguments were based

Human Resource Is the Most Important Asset of an Organization Essay Example for Free

Human Resource Is the Most Important Asset of an Organization Essay This essay will provide a definition to Human Resource (HR) and determine whether HR is the most important asset in the organization. The first part of the essay will discuss the importance of human resource and how is it is essential to the success of any organization. The second part will identify the impacts on the performance of an organisation. Human Resource (HR) and Human Resource Management (HRM) Oswin (2011) states that human resource is a term used to describe the individuals who make up the workforce of an organization. Rouse (2011) defines human resources as the people who work for the organization; human resource management is really employee management with an emphasis on those employees as assets of the business. In summary, all organization are made up of men and women to take up positions to do specific task and directly manage by human resource management. No matter what organization there are out there in the business world, neither technology nor machines can out beat the importance of having qualified men and women to do the task. (Dashgarzadeh et al (2012) states that an organization’s human resources are of strategic importance, because knowledge, skills, abilities, behaviours, and interactions of employees have the potential to influence organizational performance. It is true that without technology, the amount of time needed to mass produce their products will take a longer time but what are these machines without the people who operate them. People Practices Noe et al (2012) states that HRM practices include analyzing and designing work, determining human resource needs (HR planning), attracting potential employees (recruiting), choosing employees (selection), teaching employees how to perform their jobs and preparing them for the future (training and development), rewarding employees (compensation), evaluating their performance (performance management), and creating a positive work environment (employee relation). From the stated above, we can see that there a lot of money and time spent to recruit the right people and qualify them for the right job. In a study shows by Fleming (2008), it can take up to  £8000 to replace a staff member. Impact to Organisations Performance A huge percentage of an organization’s budgets are spent on human resources – in the form of recruiting, training and development, salaries, benefits and compensation. With the substantial amount of money invested on human resource, the returns must be of a measurable benefit to the organization. (U.S Office of Personnel Management (OPM) 1999: 3). If the organization decides to cut costs, in-house coaching or mentoring would be an ideal step to ensure their development are up to mark instead of reducing staff whom they had spent time and money on. By deploying a non-qualified employee to a certain task is disastrous to any organization. Selection Choosing Employees At this stage, the organization will be conducting interviews to determine the suitability and abilities of the candidate for the job. By employing an experienced and knowledgeable candidate means the organization would be able to spend less resources, like money and operational hours, to train and develop the individual to meet the standards that is required. By doing so, the organization would be able to save or invest on other resources to increase the productivity. Conclusion Human resources are the most important assets a modern organization has, because only human beings can make, transfer and exercise knowledge (Write Works, 2006). It is an utmost important that the organization recruit, select, train and develop the right people and ensure that their welfare and benefits are taken care of. I must say that every person working in the organization is the backbone and play a major role in the success or failure of an organization, regardless of how major or minor their job may be.

Life :: essays research papers

Sitting on the white sandy beach of Kaanapali in Maui, Hawaii a young boy approached me begging for a dollar. Seeing that he really needed and wanted the money, I gave him without any thought. I actually gave the boy two dollars more than he asked. The boy looked at me and said, â€Å"Why did you give me more than I asked,† a question I was not prepared to answer. I told him to enjoy it because live is short. The boy looked me in the face and said to me, â€Å"Sir, what is life?† Very amazed by his question, I told him I didn’t really know. The boy smiled with me and ran off to play with his friends. But what is Life? Life is the greatest unknown; it is a mysterious, unpredictable cascade of unbelievably amazing, unpremeditated experiences. Life is a true abyss, the truth may be right before your eyes or yet the truth may be so far from your eyes that trusting your eyes may be of dyer consequence. Knowing the difference between the two adds another element of di fficulty not many can sincerely claim to have dealt with victoriously. Life is never what one would wish, as life feels no guilt, contorting ones hopes, aspirations and dreams to produce a never ending array of experiences. Life is never subject to control; rather it has a sense of irony, sometimes indescribably so. Life is a teacher, an understatement that can be dismissed by no one. I myself have been time and time again a pawn in the game of life. Life has taken away so much from many of us, but for good reasons, so as to allow us to realize that we were blessed to have had so much to lose. Life has though offered us much more than we will ever know. But the greatest lesson life has taught us may be confined here in these words. We are all unique, all of our lives are unparalleled, and we are a mirror image of no one. People find it amazing how quickly children can develop into teenagers and how seemingly regressed they are at the age of adulthood. Many of us have had various good and bad experiences in life and have had to make many choices that lif e has thrown at us, but I believe it is these decisions and choices that we make in life that make us who we are.

Famous Thinkers: Steven Spielberg & Grace Hopper Essay

Famous thinkers can come from all walks of life and can be from our generation and others. Reaching goals can be done in many ways. The similarity famous thinkers is that they are all share creative minds and are all creative thinkers. Creative ideas are the foundation of creative process (Goodman & Fritchie, 2011). Famous thinkers base their ideas on searching for solutions to problem, need, or the way others think or view specific issues. When I think of famous thinkers a vast number of people come to mind. Two thinkers that genuinely stand out to me are Steven Spielberg & Grace Hopper. My article will provide more details on the influence and accomplishments of these great thinkers. Steven Spielberg Steven Spielberg had an early start on his career, even as a child he was an amateur filmmaker. Spielberg became an Academy Award-winning director and one of the youngest television directors. His opportunities became endless after the television film, Duel in 1972, which landed him a chance to direct for the cinema. Steven Spielberg has brought unique contributions to society. Ten ways he has done this is 1.Helping to create the idea of the movie â€Å"blockbuster.† 2.Bringing back our sense of wonder 3.Helping to make robot uprising the new zombie apocalypse 4.Bringing back the Saturday morning serial 5.Co-founding a successful new studio, and helping bring back animated films 6.Preserving and shaping the memory of World War II 7.Showing that video games could be a viable storytelling tool. 8.Taking on tough adaptations/re-imaginings, and making them happen 9.Keeping science fiction alive on TV 10.Being an early adopter and innovator of CGI His work has shaped viewers love for cheesy, all out, ridiculously expensive summer-fun-rides through his creative mind and continues to today. Using his creative mind he explored primeval fears, tackled literary adaptations, historical, daredevil heroes, and imaginative fantasy through his movies giving the audience something to fall in love with. Even with all of Spielberg’s success came struggles. His favorite kind of film was the  melodrama (action film). Spielberg’s passion for this melodrama films has often attracted criticism. When compared to realism or tragedy, melodrama in a sense seems childish. Some say the melodrama seems juvenile and artificial when compared to realism or tragedy. Even with their criticism Spielberg is still today is found to be America’s most well-known successful maker of cinematic melodramas. Spielberg’s films also have innocence and often portray broken families. His films show his fondness for broken families and seem connected to his own personal experiences. His parents were divorced when he was sixteen. He did not have a close connection with his father which led to some of his films about missing or neglectful fathers and lonely children. With all he had experienced, his films were filled with emotions that fell close to the heart. Without the personal emotional subconscious themes, Spielberg’s films wouldn’t have been such a success. As we all know films can be expensive. One reason a lot of his films focus on broken families and children is because the audience is easy to appeal. His idea to concentrate on melodramas was a strategy that focuses on young people and can be appreciated by both adults and children. All these factors, personal, social, and political environments have affected his creativity in his films. Today he still amazes his audience with his creativity in his films. He has three Academy Award wins, many other honors, and he also received the Irving G. Thalberg Memorial Award from the Academy of Motion Picture Arts and Sciences. He also received the Directors Guild of America Lifetime Achievement Award and the French Legion of Honor. In 2005 he was inducted into the Science Fiction Hall of Fame. Grace Hopper Grace Hopper, a computer programmer, is known for helping develop and lead the team that created the first computer language compiler, which was a precursor to the widely used COBOL language. She also became an admiral in the U.S. Navy. Grace Hopper also known as Grace Brewster Murray went to college at Vassar and Yale University to study math and received a master’s degree in mathematics. While studying at Yale Grace taught at Vassar. She was the first women to receive a Ph.D. in mathematics at Yale. Her education brought her too many opportunities including an associate professor at Vassar. She joined the U.S. Naval Reserve around World War II  and was commissioned as a lieutenant. Grace Hopper went to Harvard University and was assigned to the Bureau of Ordnance Computation Project. This is where she learned to program a Mark I computer and later worked with the Mark II and Mark III computers. The term â€Å"computer bug† had come from an experience Grace had at Ha rvard after finding a moth that shorted out the Mark II. She was not the author of â€Å"computer bug† but played her part. She also led the team that created the first compilers for computer languages. Her journey continues as she returns to the navy for active duty at the age of 60 and retires at the age of 79. Grace was one of the oldest serving officers in the service. She was not ready to retire in the sense that she would be bored if she stopped working completely. She stayed in the computer industry for a few more years and was rewarded the National Medal of Technology. She was the first female to receive this honor. Grace Hopper died at the age of 85. She had so many accomplishments and was the first for many of them. Her strong personality and creative mind kept her going and she even encouraged many young people to learn how to program. Her motivation help her creativity continues throughout her career. Conclusion Steven Spielberg and Grace Hopper are both great famous thinkers that have brought unique contributions to society. Although they are very different in the career paths and how they contribute to our society, each have their own unique way of implementing their ideas and solutions. I found both to be very interesting and their accomplishments to be amazing. Their lives as children have affected the life they live today and the career they lead. I don’t think they needed to do anything differently. They had amazing lives and accomplished so much that they set out for. They take in consideration their surroundings, environment, and audience when making decisions and developing ideas. Although Grace is no longer with us, she still has a strong presence on society. Spielberg continues to amaze his audience with his films.

Analysis of Divisional Performance of Asian Paints Ltd

DEPARTMENT OF COMMERCE SCHOOL OF MANAGEMENT PONDICHERRY UNIVERSITY ASSIGNMENT ON ADVANCED COST ACCOUNTING ANALYSIS OF DIVISIONAL PERFORMANCE OF ASIAN PAINTS LTD SUBMITTED TO: -SUBMITTED BY: – DR. G. SHANMUGHASUNDARAM A. PURUSHOTHAMAN ASSOCIATE PROFESSOR M. COM (BUSINESS FINANCE) DEPT. OF COMMERCE 2nd YEAR PONDICHERRY UNIVERSITY REG. NUMBER: 11351059 INTRODUCTION DIVISIONAL PERFOMANCE OF COST CENTRE AND PROFIT CENTRE A profit centre is a unit of a company that generates revenue in excess of its expenses. The main aim of profit centre is to earn profit.The performance of profit centre is evaluated in terms of whether the centre has been achieved its budgeted profit A  cost centre  is a business unit that is only responsible for the  costs  that it incurs. The manager of a cost centre is not responsible for  revenue  generation or asset usage. The performance of a cost centre is usually evaluated through the comparison of  budgeted  to actual costs. The costs incu rred by a cost centre may be aggregated into a  cost pool  and allocated to other business units. Investment centre is responsible for both profit and investment.The investment centre manager has control over revenue, expenses and the amount invested in the current assets. The following are the techniques used to measure the divisional performance of cost centre and profit centre * Variance analysis * Profit * Return on investment * Market share COST PER UNIT: Cost refers to the total cost incurred for the production. So cost per unit refers to the cost incurred for producing 1 unit. Normally we used the below formula to calculate the cost per unit Cost/unit = total cost / No. of unit produced COST PER UNIT year| Production| Total expenses| COST PER UNIT| 008| 40946. 7| 559586| 0. 073173203| 2009| 50418. 7| 602922| 0. 083623918| 2010| 57937. 2| 732142| 0. 079133829| 2011| 72582. 9| 849056| 0. 085486587| Interpretation: The above table and chart shows the cost per unit of Asian p aints India ltd. They incurred highest cost per unit in the year 2011. This may because increasing the cost of raw material or other charges etc. It is better to have lower cost per unit because when cost per unit increases the total cost will increase. That in turn reduces the profitability of a firm. In the 2008 the firms have lower cost per unit of production compared to other years.So may be this year the profit is increased. The cost per unit is higher in the years 2011 and 2009. COST VARIANCE Cost variance (CV) is the amount of money that was actually spent on a project or a part of a project compared to the amount of work that was actually accomplished. Cost variance = Budgeted cost of work performed – The actual cost of work performed. YEAR| TOTAL COST| STANDARD| COST VARIANCE | DECISION| 2008| 40946. 7| 61276. 54| -20329. 84| A| 2009| 50418. 7| 61276. 54| -10857. 84| A| 2010| 57937. 2| 61276. 54| -3339. 34| A| 2011| 72582. 9| 61276. 54| 11306. 6| F| 2012| 84,497. 20| 61276. 54| 23220. 66| F| Interpretation: Here from 2008 to 2010 there is a favorable situation because in these years actual cost is less than standard cost. In 2011 and 2012 actual cost exceeds standard cost. That may be because of increase in the cost/unit in these years. SALES VARIANCE Sales variance is the difference between actual sales and budget sales. It is used to measure the performance of a sales function, and/or analyze business results to better understand market conditions. Sales variance = Actual sales – standard sales Segment 1= PaintYEAR| SALE| STANDARD| SALES VARIANCE| DECISION| 2008| 39062. 2| 51731. 3| -12669. 1| A| 2009| 48641. 9| 51731. 3| -3089. 4| A| 2010| 56135| 51731. 3| 4403. 7| F| 2011| 63086. 1| 51731. 3| 11354. 8| F| Segment 2= Others YEAR| SALE| STANDARD| SALES VARIANCE| DECISION| 2008| 1731. 7| 1717. 375| 14. 325| F| 2009| 1634. 5| 1717. 375| -82. 875| A| 2010| 1774| 1717. 375| 56. 625| A| 2011| 1729. 3| 1717. 375| 11. 925| A| TOTAL SALES VARI ANCE YEAR| TOTAL SALES| STANDARD| COST VARIANCE | DECISION| 2008| 40,946. 70| 62,655. 72| -21,709. 02| A| 2009| 50,418. 70| 62655. 72| -12,237. 02| A| 2010| 57,937. 0| 62655. 72| -4,718. 52| A| 2011| 72,582. 90| 62655. 72| 9,927. 18| F| 2012| 91,393. 10| 62655. 72| 28,737. 38| F| INTERPRETATION Sales variance is higher in the year 2012 which means that company sold more than standard sales in the year 2012. And the 2011 also have the favorable value but it is lower than 2012. From 2008 to 2010 company cannot sold more than standard sales. That is an unfavorable situation for the company. MARKET SHARE The percentage of an industry or market's total sales that is earned by a particular company over a specified time period is known as market share.Market share is calculated by taking the company's sales over the period and dividing it by the total sales of the industry over the same period. This metric is used to give a general idea of the size of a company to its market and its compet itors. Market share Year| Total sales| Industrial sales| Market share | 2008| 40,946. 70| 348047| 11. 76| 2009| 50,418. 70| 393266| 12. 82| 2010| 57,937. 20| 260717| 22. 22| 2011| 72,582. 90| 834703| 8. 70| 2012| 91,393. 10| 868,234. 00| 10. 53| Interpretation: Company has highest market share in the year 2010. It is decreased in the subsequent years may be because of increased price of the products.WORKING CAPITAL TURN OVER RATIO A measurement comparing the depletion of working capital  to the generation of sales over a given period called as working capital turn over ration. This  provides some useful information  as to how effectively a company is using  its working capital to generate sales. WORKING CAPITAL TURN OVER RATIO YEAR| TOTAL SALES| CURRENT ASSETS| CURRENT LIABILITIES| WC| WCTOR| 2008| 40,946. 70| 8,686. 30| 8018. 6| 667. 70| 61. 32| 2009| 50,418. 70| 10,403. 70| 7811. 4| 2,592. 30| 19. 45| 2010| 57,937. 20| 11,981. 00| 10588. 7| 1,392. 30| 41. 61| 2011| 72,582. 90| 15,475. 70| 11952. | 3,522. 90| 20. 60| 2012| 91,393. 10| 19,927. 70| 16008. 9| 3,918. 80| 23. 32| Interpretation: Here working capital ratio is higher in the year 2008. This means that company may have adequate working capital for their operation in 2008. Working capital to ratio is very lower in the subsequent years (i. e. 2009 to 2012), it shows that company is struggled with inadequacy of working capital in that years. INVENTORY TURN OVER RATIO Inventory Turnover Ratio is one of the efficiency ratios and measures the number of times, on average, the inventory is sold and replaced during the fiscal year.Inventory Turnover Ratio formula is: year| Total sales| opening stock| closing stock| Avg stock| ITOR| 2008| 40,946. 70| 40,946. 70 | 42,954. 70 | 41,950. 70 | 97. 61| 2009| 50,418. 70| 50,418. 70 | 52,427. 70 | 51,423. 20 | 98. 05| 2010| 57,937. 20| 57,937. 20 | 59,947. 20 | 58,942. 20 | 98. 29| 2011| 72,582. 90| 72,582. 90 | 74,593. 90 | 73,588. 40 | 98. 63| INTERPRETATIONA low inventory turnover ratio is a signal of inefficiency, since inventory usually has a rate of return of zero. It also implies either poor sales or excess inventory. A low turnover rate can indicate poor liquidity, possible overstocking, and obsolescence, but it may also reflect a planned inventory buildup in the case of material shortages or in anticipation of rapidly rising prices. In our case the 2008 has the lower turnover rate. A high inventory turnover ratio implies either strong sales or ineffective buying (the company buys too often in small quantities, therefore the buying price is higher).A high inventory turnover ratio can indicate better liquidity, but it can also indicate a shortage or inadequate inventory levels, which may lead to a loss in business. Here the years from 2009 to 2011 there is constant turnover rate. RETURN ON INVESTMENT A performance measure used to evaluate the efficiency of an  investment or to compare the efficiency of a number of different inves tments. The objective of every firm is to earn a satisfactory return on capital invested. This is the measure of success i. e. it shows the overall profitability of the firm. ROI = PAT/ cap. Employed YEAR| PBIT| CAPILAT EMPLOYED| ROI| 2008| 5925. | 9,285. 00| 63. 81583199| 2009| 6075. 9| 10,944. 70| 55. 51454128| 2010| 10526. 9| 15,572. 20| 67. 60059593| 2011| 11636. 7| 19,753. 20| 58. 91045501| 2012| 14,086. 30| 24,877. 80| 56. 62196818| INTERPRETATION The above table and chart implies us, The ROI is higher in the year 2008. The Company gets 63. 82% as return on investment. This may because; in this year company sold more than the standard sales. So return on investment is increased. Company received lowest ROI in the year 2009 CONCLUSION: The Asian paints ltd is having an indifferent performance levels, they have both positive and negative performance indicators.The sales variance is for the last two years is favorable for the company, and also all other indicators such as cost va riance favorable for the firm. Another thing is that market share of the company shows a decreasing trend due to decrease in sales. The inventory and working capital of the company is also not good. So it is important for the company to focus on to improve sales volume with higher turnover, better maintenance of working capital. And to try to get more return on investment by adopt necessary measure and techniques.

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