Obesity Essay Example | Topics and Well Written Essays - 250 words - 5

Stoutness - Essay Example A major size of the spending plan on ranch appropriations is spent on crops like wheat, corn, soybeans, rice and cotton. (Edwards). This is the means by which nutritionists connect stoutness to cultivate sponsorships. The items produced using these yields are for the most part unfortunate and add to the ailment. Information from the U.S. National Health and Nutrition Examination Survey shows 35.7% of grown-ups and 17% of youngsters and teenagers are large. (Ogden) Americans have been doing combating heftiness for quite a while. One reason for the illness is eating unfortunate nourishments. I don't concur that ranch appropriations ought to be accused for American’s heftiness issue. The facts demonstrate that ranch endowments make food things modest. Notwithstanding, Americans can decide not to purchase these nourishments. Ranch appropriations are not driving buyers to purchase their items. As of now, there are other more beneficial choices in the market. There are Americans who are not stout by decision. In the event that an individual truly needed to defeat corpulence, it ought not begin and stop with just food decisions. Additionally, the inexpensive food industry ought to be tested into making their menu more wellbeing benevolent. Inexpensive food is an important part of American culture in view of how bustling individuals are. In spite of this, I accept adequate examination with respect to these cheap food organizations will empower them to make inexpensive food things that are nutritious also. Ultimately, constant data about the perils of heftiness and its c auses ought to be given to schools and neighborhoods. Media can help with this. I think if individuals are continually reminded about corpulence they will begin eating for their wellbeing and not for their

Journey Humanities Free Essays

string(52) cut out to give it its one of a kind pony like shape. Celeste Mompremier Educator Watts HUM1020-41 September 25, 2018 Flynn, Brenda. Excursion. 2002. We will compose a custom exposition test on Excursion Humanities or then again any comparative point just for you Request Now Mosaic tile on fiberglass armature. My general exhibition hall experience was astonishing. Since its been a long time since I have been to an exhibition hall, it was somewhat new to me. Be that as it may, seeing the entirety of the delightful figures just overwhelmed me. I was astonished by how much time and exertion these individuals put in making such impeccable work of art. I was likewise dazzled by all the endowments these individuals have in making models. I would not have any ability in making these figures, that’s without a doubt. I truly delighted in peering toward these models, all things considered. I imagine that there are preferences in observing workmanship, in actuality, since I accept that you show signs of improvement comprehension of craftsmanship by observing it face to face. Additionally, it can make you ponder the genuine importance of workmanship. I believe that galleries are significant spots to examine humanities since they assist us with getting familiar with human culture. Historical centers assist us with getting a handle on our consideration more on our mankind's history. We wind up understanding our way of life more. Likewise, it’s enjoyable to find out about craftsmanship. Historical centers are significant in understanding our way of life since they help our more up to date age find out about our history. Regardless, history ought to consistently be recollected and always remembered. I additionally imagine that individuals of various foundations can learn better at historical centers in light of the fine art from our precursors of a similar legacy. I feel that the distinction between something genuine and a duplicate is potentially the surface. I feel like that real craftsman put so much consideration and time and exertion in their work of art. Be that as it may, the other craftsman, in spite of the fact that the individual in question accomplished buckle down on the duplicate, didn't invest as much consideration and energy as the first fine art. They simply attempted to make it look however much like the first as could reasonably be expected. Additionally, it's not possible for anyone to ever make precisely the same surface as the first. I feel like the first work of art would have a more smoother surface than the copy. I would prefer to see the first fine art than the copy since I accept that the first would have more significance than the imitation. The valid work of art has an a lot bigger reason than an imitation. Unique will be novel that is key. It’s all the more impressive to see the first since you can decipher the message that the craftsman is stating. With a copy everything you can decipher is the amount they needed to reflect the first. With a reproduction there is no reason or importance. On the off chance that I were a piece of the Monuments Men team, at that point the model that I would have spared and picked is a vivid pony made of mosaic tile on fiberglass. My craftsmanship is named Journey. This model is made by Brenda Flynn. I picked this bit of work of art since it simply enamored me. I likewise feel like this model is has an irregularity in it that makes it one of a kind. This pony isn’t your standard pony that is drawn like a customary pony that has hide. This horse’s mosaic tile on fiberglass just makes it uncommon and charming. Likewise its fair so inventive that somebody would break new ground by making a three-dimensional pony loaded with kaleidoscopic mosaic tile. This figure would most unquestionably be something worth sparing. I believe that the artist’s reason on making this figure is she is attempting to advance independence since this isn't your standard pony. This pony is beautiful. She’s attempting to communicate that it’s alright to appear as something else. That distinctive is delightful. Likewise that you don't need to resemble every other person. Its clear hues lead me to presume that its communicating that our reality is loaded with various societies, style, and so on. What's more, that the title Journey is communicating voyaging all around the globe. The hues additionally express this world since we have such a significant number of states and nations that have various societies, convictions, qualities, and religion. The pony likewise communicates going in a manner on the grounds that she’s bringing back how individuals used to ride ponies to get here and there. The subject is voyaging and communicating. I know this in view of the shades of our universe of various methods of living. I find that this model way to in every case make every second count, since life itself is short. Also that there are such huge numbers of spots to see, to where the craftsman is empowering voyaging. Truly, when I saw this figure, I was promptly awestruck by the fine art. I don’t imagine that I have ever observed anything so excellent in my life. I said to myself that I needed to totally make my historical center paper about this heavenly figure. It’s such a shocking bit of craftsmanship. The motivation behind why I loved the piece is on the grounds that I felt an association with this figure. I cherished the message it brought out. Where its okay to carry on with your life to the fullest by taking each excursion that thumps at your entryway. With the mosaic tile shining with a wide range of shades of each culture. This piece makes me see that throughout everyday life, it’s critical to take certain excursions for a mind-blowing duration since you may discover exactly what you’re searching for. I accept that it has a solid message since life is so wonderful, don’t squander it across the board place. The figure isn’t named Journey in vain. I accept that everything in this craftsmanship has a reason. The media of this model is diverse mosaic tile and fiberglass. This figure is really a blended media, as a result of its mosaic tile and fiberglass. The fiberglass looks like it’s of a dark shading, while the mosaic tile is multi-hued. The fiberglass is additionally cut with bits of mosaic glass secured around it. The procedure of this model is that the fiberglass is cut out to give it its novel pony like shape. You read Excursion Humanities in class Papers Also the manner in which these individuals figured out how to put the entirety of that mosaic glass stuck around it without destroying it is supreme unadulterated ability. I believe that the blended media improves the importance as a result of the way that the fiberglass of the figure is formed like a pony, and the way that it is named Journey, it is moving others to venture to the far corners of the planet. Likewise in light of the fact that it’s an alternate looking pony, that it’s alright to appear as something else. The diverse mosaic tile likewise communicates how extraordinary and delightful our societies are, and that it is so imperative to encounter everything on the planet. I emphatically accept that the new material is better than the customary media since mosaic tile is normally utilized for dividers, roofs, and so on. All things considered, the reading material has expressed that when we draw in with two-dimensional show-stoppers at an increasingly specialized level, we start to see things about the work’s medium. It additionally expresses that one of the decisions is the work’s medium, which gives it its basic qualities. (pg.30) It’s saying that whatever device the craftsman uses to make the model, they gave it its actual significance. Mosaic tile is extremely remarkable in a figure since no one for the most part utilizes that for models. The most well-known media generally utilized for work is paint. One of the standards of this work of art is design. I state design on the grounds that the manner in which the twirls of the pony communicate with one another. This model is simply loaded up with twirls of various hues. Likewise separated from the twirls, this craftsmanship has a great deal of circles of various hues encompassing the whirls. The craftsman drew out the mosaic tile by placing them in various shapes and hues. The twirls of the mosaic tile make it resemble a handbag. It’s consistently totally positioned together. How does this craftsman figure out how to make the shapes so entirely proportionate with one another from head to toe? That is past me. The twirls spread out a message of imagination. One of the components of this work of art is shading. I state shading as a result of the way that this figure doesn't concentrate on only one shading, yet many. Red, green, white, yellow, orange, and so on. All mixed together in one excellent pony. The hues express independence. This model communicates how wonderful shading is. I am happy to such an extent that the craftsman made the model the manner in which she did. This craftsmanship design communicates shape as one of its components in light of the way that it is formed like a pony. The model gives such a delightful pony. I likewise accept that another of the sculpture’s components is acceptable surface due to the mosaic tile and fiberglass. The surface is underscored in incredible subtleties of the smooth feel of the mosaic tile. The surface has a smooth vibe to the touch. The surface has such a splendid completion. Another of the standards of the figure is accentuation, since this craftsmanship is put out with such significance to where it is the most important of all to be spared. This model is stating a message that is sobbing for consideration. The mosaic tile particularly on the pony, since it’s unbelievable to have a pony that is secured with something besides hide, is brought out to the viewer’s consideration. The mosaic tile is the point of convergence in light of the fact that it’s special. This is the best figure since it sticks out. Additionally, another of the standards of this model is beat on the grounds that the example of the mosaic tile is diverse with the various shades of the mosaic tile, however yet the routine is rehashed that it’s all around the pony. The redundancy goes on a similar way. The course of action is put out like the mosaic tile in a similar streak however various examples and hues. The patters go between being diverse to being all in whirls. Another of the components of this figure is structure since it is a three-dimensional pony. The structure is attempting to reveal to us an anecdote about this work of art. The structure gives this craftsmanship such an expressive nature of taking excursions in our lives. The structure gives

The Byzantine Empire :: essays research papers

The Byzantine Empire      The Byzantine Empire, the overcomer of the Roman realm, prospered into the most seasoned and longest enduring realm in our history. It started with Constantine the Great's triumph of Christianity. He at that point moved his capital from Rome to the refounded Byzantium in the mid fourth century, year 330 AD, and named it Constantinople after himself. This city turned into the enduring safe spot after the separation of the Western Roman domain by the fifth century. It was by a wide margin the biggest and most extravagant city in Christendom during the Middle Ages with a populace of around one million individuals. (Encarta)      Constantine the Great had built up a rule for the realm to follow since its commencement. It incorporated the agreement of the congregation, the pioneers and the instructors of the realm. Constantine made an effective new financial framework dependent on the gold solidus, or nomisma which kept going admirably into the center of the eleventh century. As a result of the business flourishing all through the fourth, fifth, and sixth hundreds of years, numerous antiquated urban areas prospered. Huge domains ruled agribusiness which kept on being productive regardless of the overwhelming tax assessment causing a relinquishment of land. From the earliest starting point as far as possible of the Byzantine realm, the congregation and the sovereign had been the biggest landholders, hence being the biggest profiteers of Byzantine. (Encarta)      After the Roman realm fell in 476 AD, Byzantine vanquished all. It took over the space of southeastern Europe, southwestern Asia, and the upper east corner of Africa. The current day nations in these zones incorporate the Balkan Promontory, Syria, Jordan, Israel, and Egypt. This enormous domain known as Byzantine didn't get called Byzantine until researchers named it. The individuals of that time were not thought of as Byzantines yet as Romans who carried on a Roman way of life. Byzantine had been begun and administered by a sovereign with no formal constitution. It gradually framed a comparable foundation recently Roman organizations. Byzantine followed the Romans customary Christianity also. The dominating language of this time was Greek, albeit a few subjects spoke Latin, The Byzantine Empire :: expositions inquire about papers The Byzantine Empire      The Byzantine Empire, the overcomer of the Roman realm, prospered into the most seasoned and longest enduring realm in our history. It started with Constantine the Great's triumph of Christianity. He at that point moved his capital from Rome to the refounded Byzantium in the mid fourth century, year 330 AD, and named it Constantinople after himself. This city turned into the enduring safe spot after the separation of the Western Roman domain by the fifth century. It was by a long shot the biggest and most extravagant city in Christendom during the Middle Ages with a populace of around one million individuals. (Encarta)      Constantine the Great had built up a standard for the domain to follow since its commencement. It incorporated the congruity of the congregation, the pioneers and the educators of the realm. Constantine made an effective new money related framework dependent on the gold solidus, or nomisma which endured well into the center of the eleventh century. In view of the business flourishing all through the fourth, fifth, and sixth hundreds of years, numerous old urban communities prospered. Enormous domains overwhelmed farming which kept on being productive despite the substantial tax assessment causing a surrender of land. From the earliest starting point as far as possible of the Byzantine realm, the congregation and the head had been the biggest landholders, in this manner being the biggest profiteers of Byzantine. (Encarta)      After the Roman realm fell in 476 AD, Byzantine vanquished all. It took over the space of southeastern Europe, southwestern Asia, and the upper east corner of Africa. The current day nations in these territories incorporate the Balkan Promontory, Syria, Jordan, Israel, and Egypt. This huge realm known as Byzantine didn't get called Byzantine until researchers named it. The individuals of that time were not thought of as Byzantines yet as Romans who carried on a Roman way of life. Byzantine had been begun and controlled by a sovereign with no formal constitution. It gradually shaped a comparative foundation recently Roman establishments. Byzantine followed the Romans conventional Christianity also. The prevalent language of this period was Greek, albeit a few subjects spoke Latin,

A Lab Exercise †Tissues And Hormones Of The Endocrine System - 1650 Words

A Lab Exercise – Tissues And Hormones Of The Endocrine System (Lab Report Sample) Content: Lab Exercise – Tissues and Hormones of the Endocrine System Alyssa Joy Villarosa April 1, 2018 Introduction The Endocrine system is one of the most essential parts of the body. Its functions encompass almost every aspects of our body’s functioning and regulation – from sleeping, metabolism, mood regulation, and reproduction amongst others CITATION Zim18 \l 1033 (Zimmermann, 2018). Structurally, this whole system consists of eight (8) major glands together with the pancreas that functions for hormone secretion and digestion, respectively CITATION Kem17 \l 1033 (Kemp, 2017). Hormone secretion is crucial for the body as these chemicals could either act as an inhibitor or stimulator, through process of feedbacks that then maintains the body’s homeostasis. In this lab experiment, the researchers conducted a more in-depth study about the structure and function of the system. Particularly speaking, the focus would be on the different cells that makes all of these processes possible. Its structures, functions and the specific regulatory mechanisms would be examined in furthe r detail and compared to one another. In the succeeding section of this study, a focus on the origins on both tropic and non-tropic hormones, their target tissues, and its effects would also described. Although, it would only be the structure that would be focused with the staining process of the experiment. All in all, the researchers believed that by knowing the very structures of these cells, it would be easier to understand the very processes that are ongoing and keeping us alive. Material List: No materials are required for this experiment Methods: The experiment starts with procuring a microscope and the samples of different endocrine cells. After securing these a well-lit spot was found in order to provide a better magnification of the samples. Throughout the whole process, the order in which the samples were studied was from low, to medium, and to the highest magnification in order to provide a clearer view of the whole structure. All of them were also labeled based on the structures found. The order and the specific structures of each sample that was examined is given below. 1 Pituitary Gland – Anterior; acidophil cells and basophil cells. Posterior; Nucleus of the Pituicyte. 2 Thyroid gland – Follicular Epithelial cells and Colloid 3 Adrenal Gland – capsule, zona glomerulosa, medulla, zona reticularis, zona fasciculate 4 Pancreas – Islet and Acinar Cells 5 Ovary – Follicles 6 Testes – spermatogonium, spermatocytes, and leydig cells To provide a better representation of the structures, the researchers tabulated the results. Lastly, supplementary analysis of these structures were also done. Results/data: Photo Pituitary Gland Label: acidophil cell, basophil cell, and nucleus of pituicyte The acidophil cells are those which are strongly stained and have more developed outlines. The Basophils have large black spots for their â€Å"secretory granules†. The nucleus of the pituicytes are the smaller ones Thyroid gland Label: follicular epithelial cells, colloid The Follicular Epithelial cells are the ones that are surrounding the colloid. Colloid is colored red. Adrenal gland Label: capsule, zona glomerulosa, medulla, zona reticularis, zona fasciculate The capsule is in the outermost part of the circle (cell), followed by the Glomerulosa, Fasiculata, Reticularis, then the Medulla in the center. The different regions are represented in different stains. Pancreas Label: islet, acinar cells The Islet cells are the ones with a lighter pink stain, whereas the acinar cells are the darker ones. Ovary Label: follicles This sample shows the whole Ovarian follicle with its structures including oocytes, corpus luteum, stroma, etc. Testes Label: spermatogonium, spermatocytes, and leydig cells The spermatogonium could be seen near the outside of the circle, with darker stains. The spermatocytes are next with lighter ones. The Leydig cells are the circles with the lightest stain. They are interstitial. Discussion: Through a careful observation of the tissues, one of the most apparent observations that could be made is that endocrine glands are usually characterized by layers of cells that function differently. These layers are almost always comprised of different cells that secrete different types of hormones. Nonetheless, the reason for the differences in terms of their stains is due to their structural characteristics. One example of this would be the Pituitary Gland. Structurally, the pituitary gland is made up of two parts – Anterior and Posterior – and these parts are made up of different kinds of cells. The anterior pituitary in the first slide could be seen as darker in color as compared to the posterior pituitary gland. This is because cells like somatotropes (GH); Lactotropes (PRL); gonadotropes (LH and FSH); corticotropes (ACTH) and thyrotropes (TSH) are tightly concentrated in anterior (albeit basophils and acidophil are the only one visible), whereas the posterior is mostly made up of non-myelinated axons that are neurosecretory in nature (Tziaferi Dattani, 2018). The second slide shows a cell of the Thyroid Gland. The red part of the slide is made up of a fluid called the colloid whereas the cells with black spots are the follicular epithelial cells. Together, the latter contains the prohormone thyroglobulin, which then stimulates the Thyroid to release the Thyroid hormone. The next slide shows a cross-section of the Adrenal Gland. As could be seen from the slide, the differences in terms of stains reflect the different layers that it has. Correspondingly each of the layers produces a different type of hormone, targets different types of tissues, and is somehow controlled by different regions of the brain. For example, the cortex is controlled by the pituitary gland and produces corticosteroid hormones for the regulation of blood pressure, while the medulla creates both epinephrine and non-epinephrine that helps in coping for physica...

Nuclear Isomer Definition and Examples

Malaria Is A Preventable Disease - 1380 Words

Part I: Background Malaria is a preventable disease transmitted by a female anopheles mosquito that has a global annual death impact of over one million mainly concentrated in sub-Saharan Africa (Patricia Schlagenhauf-Lawlor, Funk-Baumann, M., 2005, pg. 6)(1). Although malaria is almost unheard of in developed countries like the United States, in the early 1900s malaria was just as prevalent as it is in sub-Saharan Africa today. The United States has eradicated local malaria due to increased finances and physician led public health missions in the 1940’s in the form of the DDT campaign(Humphries, 2001, pg. 2). However, in underdeveloped countries mainly located in tropical areas, the death toll to malaria continues to rise due to challenges and barriers between accumulating hefty finances, adequate resources and delivering affective outreach programs( Jennifer Kates, Michaud, J., Wexler, A., Valentine, A., 2013)(3). Malaria thrives in warm and human areas that have bounty s tagnant water sources ideal for breeding and egg nesting. Once bitten by a mature anopheles mosquito the incubation time between infection and showing symptoms is usually between 6-7 days (Patricia Schlagenhauf-Lawlor, Funk-Baumann, M., 2005, pg. 10)(1). The common symptoms of malaria like chills, headache and perfuse diaphoresis to name a few, exacerbate due to parasitic replication and destruction of the bodies RBC. Once the cell is destroyed the merozites from the RBC disperse throughout theShow MoreRelatedThe Epidemic Of Malaria And Malnutrition1107 Words   |  5 PagesHannah Bagis Oleson Rise of the Rest (7) 1 May 2015 Malaria and Malnutrition Americans spend more on Halloween than the whole world does on malaria every single year (ONE). 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Globalisation Of McDonalds Essay Example For Students

Globalisation Of McDonalds Essay About seven months ago, I met an American guy who had arrived at New Zealand just a few days before. While exchanging oursentiments (I am from Japan) on New Zealand and its culture, the guy told me how he was surprised to see the country is soAmericanised, mentioning McDonalds as one of the examples. Now, in a different sense, this was surprising to me, too. I hadnever had the idea that having McDonalds is being Americanised. In fact, McDonalds is nearly everywhere in the world so thatmany people think it has already become part of their own cultures. But then the question arises: How did this come to be thecase? Here is a brief outline of its history (based on Hebert, 1997; McDonalds Corp., 1997; Mclennan, 1996). HistoryIn 1937, McDonalds was founded as a small local restaurant by two brothers, Maurice and Richard McDonald in Pasadena,California. In 1948, the brothers then converted their barbecue drive-in with car hops into limited-menu, self-service drive-in, inSan Bernardino, Ca lifornia the first advent of quick service restaurant industry. It is in April 1955, however, that the realMcDonalds Corporation launched, by a salesman called Ray Kroc, who gained exclusive US franchising rights from thebrothers. Starting with Des Plaines, Illinois, McDonalds rapidly extended its outlets first over the Chicago area, then the US andeventually all over the world, including two largest restaurants in Moscow (1990) and Beijing (1992), both with 700 seats. Thereare currently over 21,000 restaurants in more than 100 countries (and about 100 in New Zealand), and the 1996 year-endsystemwide sales reached 31.812 billion dollars, 59 percent of which came from the outside of the US. McDonaldizationThe worldwide business of McDonalds is not just a globalisation of its economy. In his book, The McDonaldization of Society,the American sociologist Dr. George Ritzer (1993, cited by Allan, 1997) contends that it also represents the process ofrationalisation the master concept o f Max Webers analysis of modern capitalism, referring to a variety of related processesby which every aspect of human action became subject to calculation, measurement and control (Abercrombie, Hill Turner,1988, p.902, cited by Allan, 1997). According to Ritzer, McDonaldization can be understood in terms of the following aspects: (1) Efficiency: To achieve a specific purpose, people tend to prefer the way that maximises the speed and minimises the cost. However, in many spheres of society, such efficiency is defined for the sake of the industry or business, and people arenevertheless led to believe that it is beneficial to themselves (Allan, 1997; Keel, 1997). Some examples include, ATM, self-servicepetrol, or more recently, we began to serve drinks for ourselves in certain fast food restaurants. (2) Calculability: This is the emphasis of the notion that the more, the better, as well as the faster, the better (Allan, 1997; Keel,1997). That is, quantity and quickness are often equalised with quality. For instance, many people are prone to evaluate products interms of how much they sold within what period of time, whether they be CDs, films, cars, or even tourist attractions. Or else, asfor fast food, things like Extra Value Meals or Big Crunch (or Tower) Burger Combo are constantly offered, and they really doplease most customers. (3) Predictability: Society is more and more structured and organised so that people can predict what wi ll happen in particularsituations with reasonable accuracy (Allan, 1997; Keel, 1997). People expect the same procedures and tastes as last time inrestaurants, or enjoy sequels of movies, video games, TV series and the like with which they had pleasant experience before. .ue5ed66310af1f6a461dfab68752b93df , .ue5ed66310af1f6a461dfab68752b93df .postImageUrl , .ue5ed66310af1f6a461dfab68752b93df .centered-text-area { min-height: 80px; position: relative; } .ue5ed66310af1f6a461dfab68752b93df , .ue5ed66310af1f6a461dfab68752b93df:hover , .ue5ed66310af1f6a461dfab68752b93df:visited , .ue5ed66310af1f6a461dfab68752b93df:active { border:0!important; } .ue5ed66310af1f6a461dfab68752b93df .clearfix:after { content: ""; display: table; clear: both; } .ue5ed66310af1f6a461dfab68752b93df { display: block; transition: background-color 250ms; webkit-transition: background-color 250ms; width: 100%; opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #95A5A6; } .ue5ed66310af1f6a461dfab68752b93df:active , .ue5ed66310af1f6a461dfab68752b93df:hover { opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #2C3E50; } .ue5ed66310af1f6a461dfab68752b93df .centered-text-area { width: 100%; position: relative ; } .ue5ed66310af1f6a461dfab68752b93df .ctaText { border-bottom: 0 solid #fff; color: #2980B9; font-size: 16px; font-weight: bold; margin: 0; padding: 0; text-decoration: underline; } .ue5ed66310af1f6a461dfab68752b93df .postTitle { color: #FFFFFF; font-size: 16px; font-weight: 600; margin: 0; padding: 0; width: 100%; } .ue5ed66310af1f6a461dfab68752b93df .ctaButton { background-color: #7F8C8D!important; color: #2980B9; border: none; border-radius: 3px; box-shadow: none; font-size: 14px; font-weight: bold; line-height: 26px; moz-border-radius: 3px; text-align: center; text-decoration: none; text-shadow: none; width: 80px; min-height: 80px; background: url(https://artscolumbia.org/wp-content/plugins/intelly-related-posts/assets/images/simple-arrow.png)no-repeat; position: absolute; right: 0; top: 0; } .ue5ed66310af1f6a461dfab68752b93df:hover .ctaButton { background-color: #34495E!important; } .ue5ed66310af1f6a461dfab68752b93df .centered-text { display: table; height: 80px; padding-left : 18px; top: 0; } .ue5ed66310af1f6a461dfab68752b93df .ue5ed66310af1f6a461dfab68752b93df-content { display: table-cell; margin: 0; padding: 0; padding-right: 108px; position: relative; vertical-align: middle; width: 100%; } .ue5ed66310af1f6a461dfab68752b93df:after { content: ""; display: block; clear: both; } READ: 13. Were The Elizabethans More Bloodthirsty Or Tolerant Of EssayBuildings are constructed into similar layout with similar decorations. (4) Control: Uncertainty, unpredictability and inefficiency get eliminated from any rationalising systems, and that is especiallymanifested by the substitution of non-human for human technology (Allan, 1997; Keel, 1997). By this means, people have less tothink and work on their own, yet at the same time, less control over their own actions. For example, employees only have to followthe instructions and push the buttons in fast food shops; supermarkets have replaced old registers with scanners; automaticoperation of trains is becoming preva lent, and so forth. Again, these are not for the interests of employees or customers, but forthose of employers. Finally, Ritzer points out that this rationalisation, or McDonaldization, frequently yields, on the contrary, rather irrational results(Allan, 1997; Keel, 1997). Most specifically, irrationality means that rational systems are unreasonable systems. By that I mean thatthey deny the basic humanity, the human reason, of the people who work within or are served by them(Ritzer, 1994, p.154, cited by Keel, 1997). After all, people make long queues to get fast food that is full of fat, cholesterol, sodium and other unhealthy ingredients, and thentake the trouble to dump the rubbish instead of the workers, which in turn becomes a source of pollution of the naturalenvironment. And this irrationality is not confined to fast food industry; McDonalds is only a metaphor that exemplifies the wholeprocesses of rationalisation, as has already been noted. My Personal RantSince I am not a sociology-major student, my understanding of McDonaldization may not be accurate, and I certainly do not havea clue on whether such phenomena are good or bad. Still, the point I want to make here is clear: Our societies are increasinglyreigned by global standards, which profoundly affect the way we think, process information, and interact with others. (Yes, I knowthis is a kind of clich in psychology.) Without doubt, McDonalds and its ideas define part of our lives, and across cultures, wedefinitely share certain commo nalities, both materially and psychologically. The only concern that remains, however, is the factthat the standardisation is typically based on the fashion preferred by those who are socially affluent or culturally dominant. In thisregard, the same is true for the internet system. Surely, this technology is a revolutionary tool that not only removes boundariesfrom the realms of our social interactions, but also pushes further the potential of human cognitive development. Nonetheless,information found on the net is the product of people who have access to computers, with inevitable reflection of their ownpersonal or social viewpoints.

The Importance of the Customer Loyalty and the Ways to Increase E

It is possible to determine a lot of factors which can influence the successfulness of the retailer within the market. However, one of the most important factors is the customer loyalty. The market develops according to the principles of the competition. That is why to success in the field of retailing, it is necessary to not only provide the effective services of the highest quality but also concentrate on attracting the customers.Advertising We will write a custom essay sample on The Importance of the Customer Loyalty and the Ways to Increase E-loyalty specifically for you for only $16.05 $11/page Learn More In this case, the notion of the customer loyalty can be discussed as the influential aspect of the further retailer’s development without paying much to acquiring new customers. The rapid development of the principles of retailing and the active usage of the innovative technologies and the Internet resulted in the fact that today it is possi ble to use the notion of the customer loyalty which became typical for the progress of usual markets for determining the peculiarities of e-commerce. E-commerce develops according to its specific principles, and it is significant to pay attention to emphasizing the ways which can contribute to the increase of e-loyalty. The customer loyalty can be discussed as the constant purchase behavior of those customers who prefer to choose this or that brand and make the regular purchases. The importance of the customer loyalty can be explained with references to the profits which retailers gain while attracting the loyal customers and supporting them in order to reduce their further costs spent on acquiring new customers. The modern market is competitive, and it is important to save the advertising costs and have a lot of loyal customers in order to orient on them in providing the products and services of the high quality. Thus, the main task of the retailers while preserving their profits i s to contribute to the customer’s favorable attitude toward their products (Turban et al., 2010). It is important that the customer loyalty is based on the customer’s trust and knowledge about the company and retailer, and on the fact of the products’ meeting the customer’s requests and needs.Advertising Looking for essay on business economics? Let's see if we can help you! Get your first paper with 15% OFF Learn More Some decades ago these principles worked only in relation to the usual market, and today it is possible to use them also for addressing the issues of e-loyalty. However, it is more effective to determine the specific aspects which can be considered as influential for the increase of e-loyalty. E-commerce has many advantages in relation to the question of e-loyalty in comparison with the development of the usual market. Thus, e-loyalty is associated with such aspects as the low cost structure, the high level of flexibility, the customer’s opportunity to access the extensive product lines, and the low transaction costs. There are several ways of increasing e-loyalty which are the promotion of the website security, the focus on the contact interactivity, the support of the website reputation, and the contribution to the growth of the customer’s trust (Turban et al., 2010). Moreover, it is also useful to provide the customer with the wide choice in order to satisfy his demands and also to pay attention to the convenience of the site. The customer loyalty is the necessary factor of the growth of the retailer within the market. The expansion of the modern tendencies and the progress of e-commerce resulted in the development of the notion of e-loyalty which is based not only on the general principles but also meets the issues of e-commerce. Reference Turban, E., King, D., Lee, J., Liang, T., Turban, D. (2010). Electronic commerce: A managerial perspective. USA: Prentice Hall. This essay on The Importance of the Customer Loyalty and the Ways to Increase E-loyalty was written and submitted by user Deon Perez to help you with your own studies. You are free to use it for research and reference purposes in order to write your own paper; however, you must cite it accordingly. You can donate your paper here.

Duty to Accommodate

Duty to Accommodate Introduction The Saskatchewan Human Rights Commission created a code designed to protect employees from discrimination at the workplace. According to this legislation, employers have a duty to accommodate, where accommodation refers to reassignment of a worker or modification of his or her duties. The duty to accommodate as well as the return to work policy affects all categories of employees defined as protected; these include persons with disabilities, people with divergent religions, ancestry and family obligations.Advertising We will write a custom essay sample on Duty to Accommodate specifically for you for only $16.05 $11/page Learn More Details of the legislative requirements The Saskatchewan Labour Standards Act, section 44 states that employers have a duty to accommodate workers in order to eliminate discrimination unless undue financial, safety, health and hardship costs will stem from the accommodation (Saskatchewan Human Rights Commission, 2012). In order to show that a company has followed these regulations, it needs to document the process of considering the accommodation request as well as the actions taken. In this legislation, accommodation should not revolve around employee preferences; instead, it should be done in order to eliminate unreasonable barriers at work. When considering accommodation, an employer needs to keep in mind certain triggers that could necessitate it. If an employee experiences something that changes his or her ability to carry out his duties, then the duty applies. For instance, the person may be a new mother or may have changed religions and these alterations may affect the persons ability to work conventionally. Alternatively, a company may introduce new workplace policies that affect the persons ability to get work done at certain times. The Saskatchewan Code requires managers to accommodate if the return to work policy has led to discrimination against employees from any of the prohibited gr oups. In other scenarios, it could be that the individual has developed a medical condition that requires changes in the way the person works. Management should consider such possibilities prior to accommodation. Employers may also consider performance issues before accommodating. This means that they do not have to wait for requests from employees to do the same. For instance, they may get feedback from other workers that a colleague is having difficulties with work. If an employees performance levels drop or the person behaves erratically, then an employer has the obligation to accommodate him or her.Advertising Looking for essay on business economics? Let's see if we can help you! Get your first paper with 15% OFF Learn More Managers ought to approach such individuals about the need for accommodation. If the person refuses to pursue the matter, then a business person must document all the steps he or she took into order to abide by the Saskatchewan Labour Act. Therefore, management has the responsibility for identifying barriers and looking for options to eliminate them. Additionally, management should respect the right to privacy or confidentiality. It is not necessary for management to know all about all the details of an employee’s medical problem. All that counts is information about how one’s health condition will affect work. Furthermore, information such as employees’ family situations should not be disclosed. In essence, an accommodation request may not necessarily be written down, but it can be communicated to management clearly. Additionally, managers must familiarise themselves with the needs of employees if accommodation is necessary. Thereafter, management should organise resources and plan for ways in which accommodation can be facilitated. During this process, management will need to buy adaptive equipment or make other adjustments. It is imperative to have a plan if the accommodation will be long term. In such a scenario, parties involved should communicate frequently. Further, management should stay updated on the health status of the employee involved. Employees must play their part in this arrangement. They are expected to formally request for accommodation when something happens to affect their work, or if they become a member of one of the protected groups. They are also expected to work hand in hand with their employers and realise that they may not always get what they demand. Cooperation may be in development of a work plan or in proposing possible solutions for accommodation. Additionally, workers’ unions are obligated to cooperate with employers in the process of accommodation. Employers are must make all the arrangements necessary in order to facilitate a return to work plan. If a worker is to be reasonably accommodated prior to his or her return to work, then an employer can offer him the same job with certain modifications, such as the schedule or duties involved. Alternatively, return to work can come about by offering an employee a different job. Finally, this policy can occur by giving the worker a different job in a modified form (Association of Workers’ Compensation Boards of Canada, 2011).Advertising We will write a custom essay sample on Duty to Accommodate specifically for you for only $16.05 $11/page Learn More This legislation has its limits regardless of all the things a manager can do. Employees who have been continuously absent from work, and are unlikely to return are not covered in the Code. In this regard, an employer should apply a reasonableness test. The legislation does not apply when management must experience undue hardship in order to accommodate. If accommodation will result in considerable financial costs, then an employer may forfeit this duty. Additionally, if appreciable interruptions to business will occur, then the duty becomes non obligatory. Furthermore, an employer s hould not accommodate one worker at the expense of infringing on other employees rights. If the accommodation will undermine the safety of the concerned worker or others, then it should not be implemented. In the event that an employee claims discrimination due to the failure to accommodate, companies can be exempted if they use the bona fide occupational requirement argument. Certain professions require employees to possess particular health conditions before they can be fit enough to engage in it. For instance, drivers with a poor vision cannot perform well. Therefore, if an employer can prove that the employee lacked the bona fide occupational requirement, then the court will excuse him or her from discrimination. For this defence to apply, a manager must show that the standard (rule) was related to the concerned function, that it was done in good faith, and that lack of the standard would cause undue hardship (MacDonald, 2009). Impact of the legislation on accommodation and on r eturn to work Since the Code recognises ill or injured employees as one of the categories that are entitled to these modifications, employers have had to do as much as they can to accommodate workers. They have given employees leave of absence when illnesses or accidents occur, regardless of where the accidents took place. Additionally, when an employee recovers from an illness, an employer must leave room for a gradual return. This has changed the way things get done at the workplace because now companies must take time to allow a transition back to work. They must also dedicate resources for this process. If an employee has not fully recovered, his manager ought to change work shifts or rearrange job duties for the same to occur. Therefore, this legislation has affected the workplace by encouraging greater flexibility during company time. In certain scenarios, a person may have a permanent physical disability because of their illness. Therefore, a place of work needs to change wor k conditions so as to integrate injured workers. These requirements have altered what managers need to do in order to stay ahead.Advertising Looking for essay on business economics? Let's see if we can help you! Get your first paper with 15% OFF Learn More Pregnant workers or individuals with family obligations are also entitled to some alterations in work. Employers have brought together work bundles that are in line with the employees needs. Sometimes, it may be necessary to transfer the employee to a new position or alter conditions of work. For example, a pregnant worker should not do a lot of manual work or heavy lifting; an employer may have to give her a seat even when similar workers do their job while standing. Therefore, management needs to lighten their duties at this time. When delivery time approaches they should get maternal leave; fathers should also get paternal leave. If someone has children, he or she must be granted days off to meet those obligations. A child could be graduating, sick or changing schools. Persons with divergent religious backgrounds are also included in the legislation. Companies can give allowances for special festivities or rituals. For instance, a devout Muslim may need time off from work to do h is daily prayers. Alternatively, the person could have a religious holiday that he needs to celebrate. Employers ought to make these considerations before making deadlines or assigning work. Numerous possibilities exist for alternation of work policies, duties, and arrangements. Managers ought to make these decisions in order to ensure that all employees are fully accommodated. When people with a genuine need for accommodation are denied this opportunity, then a unionised worker has the right to file a grievance to the Saskatchewan Human Rights Commission through a collective agreement. Employees without unions may still file grievance through the Saskatchewan Labour Standards Act. This means that organisations can face huge financial losses if fines are imposed. Alternatively, their company image would be tarnished and this could ruin business. If companies want no business interruptions, then they should meet these obligations. Accommodation and return to work as related to an org anisation’s Integrated Disability Management Program The Saskatchewan Labour Standard Act on the duty accommodate places upon managers a responsibility to have an effective disability management program in which they offer supportive workplace policies. They should also encourage the worker, his or her union, and healthcare professionals to cooperate with management. A conducive disability management program should consist of an element of evaluation. Managers must be educated about their duties and responsibilities in the disability management program (Brooker et al., 2000). The first step in the creation of an integrated disability management program that complies with the return to work law is development of an accommodation and return to work policy. Employers need to cover all the issues that affect an injured or protected worker in a return to work policy. Some of the elements of the policy may include budgetary issues, salary replacement, transitional employment as wel l as accommodation. These policies will assist in getting commitment from top management as well as involvement from employees who need accommodation. A proper disability management program needs to have an offer of modified work. Here, a company should reduce work hours, alter a worker’s original job, transfer the worker, or minimise work load if an employee is injured. Permanent job modifications are sometimes imperative for an employee to return to work fully. This measure will reduce recurrent absenteeism from employees and will also minimise the need for high amounts of benefits. It should be noted that a company has the obligation to alter both physical and psychosocial factors in their disability management program. The latter refers to aspects such a workplace intensity or control at work while physical factors include seating positions or forceful movements. Supervisors and management who are responsible for implementation of the system ought to be educated on the pr ogram. Training should involve telling managers and supervisors about the disability or condition. This will empower them to handle the condition or disability more effectively and assist in gaining empathy from them. Lastly, the disability management program should have an evaluation phase. Here, the effectiveness of the program should be assessed on the basis of its outcomes. One parameter would be the number of workers who returned to work. Cases of workers whose conditions worsened or improved after returning to work should be noted. Even aspects such as severity of pain can also be measured. Conclusion Companies must make reasonable adjustments for employees from protected groups, injured, or ill workers. This ensures that employees are not discriminated against and that companies do not place health risks on workers. Employers have the duty to accommodate by making psychosocial and physical changes to work. This can be done by personal observation or by requests from employees . Workers and unions must also cooperate with employees in order to make it work. A supporting workplace environment ensures that employees stay employed or they can return to work and engage in productive work. References Association of Workers’ Compensation Boards of Canada (2011). Rehabilitation and return to work. Web. Brooker, A., Sinclair, S., Clarke, J., Pennick, V. Hogg-Johnson, S. (2000). Effective disability management and return to work practices. Web. MacDonald, S. (2009). Employer’s duty to accommodate an employee’s disability: When does it end?. Vancouver: Continuing Legal Education. Saskatchewan Human Rights Commission (2012). Saskatchewan Human Rights Law. Web.

Anions and Cations in Biological Systems Essay Example | Topics and Well Written Essays - 5000 words

Anions and Cations in Biological Systems - Essay Example However, the boundary of 2s has a spherical surface around the nucleus and another spherical shell around the nucleus. Thus there is a node between the two spherical surfaces describing 2s surface while just one spherical surface describes 1s orbital. Q3. The probability distribution function is obtained by multiplying the square of the wave function with 4ï  °r2. Even though the radial part of the wave function is maximum at r = 0; the value of the probability distribution function will be zero only as r = 0. Thus the maximum probability of finding an electron can be at some other value of r; even though the wave function has its maximum value at r = 0. Thus it can be seen that there is no contradiction in probability of finding an electron being maximum at r = 0.529 A and value of the corresponding wave function being maximum at r = 0. Hence the two statements are compatible. Q4. This is because alkali metals are multi electron system unlike hydrogen, which is one electron system. Therefore, in case of hydrogen only electron – nucleus interaction is there and the atomic spectrum of hydrogen is due to electronic transition of just one electron across different excitation states. In case of alkali metals, there being many electrons, there exists interaction among electrons as well besides the electron – nucleus interaction. Further there are many more excitation states and electronic transitions in case of alkali metals (because of many electrons being there) than in case of hydrogen atom. Therefore, the atomic spectrum of an alkali metal is much more complex than that of hydrogen. Q7. First ionization energy of an atom is the value of energy required to pull out the outermost electron from the atom. Its value increases as one traverse from left to right in a period of the periodic table. This is because as one moves from left to right in a period the number of protons I the

Reading and lives Essay Example | Topics and Well Written Essays - 1250 words

Reading and lives - Essay Example In my own opinion, I also think reading and writing have some benefits in our lives. For example, people can learn new knowledge to enrich their lives. Even though, people might have different cultural background, reading and writing can also help them change their lives and help them get better. As such, the main idea going to be presented in this paper is related to the aspect of how reading and writing can transform our lives. To a certain extent, reading can be viewed as a hobby but it can help people change their destiny. In addition, a good study environment can help people develop a habit of reading. In the article, â€Å"The Joy of Reading and Writing: Superman and Me† by Sherman Alexie, it can be noted that his father liked to buy books which meant that Alexie had many books to read. When he was young, he did not know a lot of words. Consequently, Alexie improved his vocabulary through reading a lot of books. For example, when he read Superman, a comic book, he assumed some words or dialogue that Superman could say to help him read the book. I think that it is a good and easy way to help people to understand books. On the other hand, Alexie said that some people thought that Indian children were expected to fail in the non-Indian world. However, he did not agree with that argument. Instead, he refused to be a failure. Alexie spent a lot of time reading, even just for a few minutes. In additio n, Alexie read a book everywhere, in the car, shopping mall and bookstores (50 Essays 15-18). Finally, he became a writer and he wrote novels, short stories and poems. From Alexie’s experience, I believe that reading is the cornerstone that helps people to develop their talents. Some people have different opinions of other individuals who come from other countries. In the article mentioned above, Alexie is portrayed as an Indian child. He mentions that his classmates who

Round Rock High School Essay Example for Free

Round Rock High School Essay A school that has history, this school was established in 1867 and went public in 1888. Looking at RRHS when you first pull up seems like a descent size school with a modest old look. When you drive around the school it is expanded out much like a junior college and has a college feeling. There are 11 buildings on this campus not including their football field, track, marching band pad, baseball field and the amount of parking for both students and staff. Parking is amazing at this school. Plenty of parking for staff and faculty in front of the main building as well as plenty in the back of the building. Student parking is separated from the staff and faculty parking and plenty of it to go around for the students. All parking lots are nicely paved, with proper markings for all cars to park in with no confusion. Neighborhood around the school is a safe environment, no 2nd or 3rd tier living conditions around this school. Sanitation around the school is well kept and no loitering of strangers around the school. Security precautions are pretty normal throughout the school, teachers keeping eyes on the hallways, local police car parked in staff parking lot. However there was no sign of any Police officers on campus. There are security cameras mounted on top of the buildings leading in and out of each building. Outside of new buildings on this campus are all surrounded by windows so it’s pretty easy to see who is coming and going. The vegetation around the school is very lush green and lots of it in every open area there is available. Inside the main campus there is even a patch of green grass in the middle for students to sit on and study if so desire. As for students most students dress pretty casually and up to style, not so much of the sagging pants or hiked up skirts. Pretty decently respectful clothing, however there are a few students that are a little rebellious here and there and wear shirts that show there midriff or holes through out there pants. Most students seem to be very respectful to one another when passing in the hall ways. There isn’t any loitering before school starts in front of the school. Interior of school is very nice and open in main building.  Admissions office is separate from Principle/Administration office. Not very user friendly to navigate around at first and as an observer you blend in with the students so most faculty or staff don’t even notice you, or offer to help. Assistant Principal extremely nice and warm welcoming to visitors, students, staff and faculty, not really up to date on what day the school is on â€Å"A† or â€Å"B† day. RRHS is one of many schools that works off of block scheduling so students are not crammed with so many classes in one day but have longer classes to obtain more information from. The main building is the oldest building on the campus and will probably be the next building to be torn down to be rebuilt for more classes and faculty. The other 10 buildings are pretty well kept and if not new to the school such as buildings 1100, 1000, 500, 700 and maybe another building or two. Windows in all buildings were extremely clean and made you have that nice warm fuzzy feeling of walking into a building that seems to be well taken care of. All hallways from observation seemed to be clutter free, minus the 100’s of students passing by. Decorations were inside protected cases built in the wall mostly for organization and observation appearance. Each building had 2 – 3 sets of bathrooms in them minus the ROTC building who had one set due to the building being strictly for ROTC. Bathroom quality of the male’s latrine was clean, graffiti free and ammonia smelling free. Overall great quality of the interior of the building very impressed with cleanliness. Spanish III AP Stacy Dam/Teacher and Bethany Taylor/Student Teacher was the first class to be observed and from walking in the class seemed well organize d and students seem to know the routine of the class. Upon arrival most students were already in their desks doing their morning exercise for the class. The students were seated in traditional classroom format†¦rows. By the time the tardy bell rang there were two stragglers that walked in from the hallways talking with their friends. These were the guys that were to cool for school, you know the type hats on backwards, sagging pants no books and pretty much unprepared for class. When students walked into class they picked up there hand outs before sitting down along with pens if needed. After about 15 minutes into class everyone stood up for Pledge of Allegiance and Honor Texas Flag. Honor Texas Flag is new since 9/11 and believe Texas is the only state that does this for its public education system. After the Pledge of Allegiance the students were given 30 minutes  to prepare for class to which most students had already done the work or some just wasted time. The teachers did nothing and just spoke to one another not paying any attention to the students. Pretty disappointing to observe, after 30 min. had passed by, the teacher spoke to the class in Spanish and English explaining what they were going to do next. She then wrote a sentence on the board and spent another 15 minutes explaining word by word, grammar and sentence structure. She was very monotone and showed no sense of interest in making the class environment exciting, the students seemed very bored in class. The fluent speakers in class continued on with their gossip as if the teacher didn’t even exist. After observing this class I found it to be a low control low warmth climate due to the lack of rules and discipline in the classroom as well as the lack of teacher involvement in class with the students. The teacher ignored most of what was going on and mostly focused on teaching what she was obligated to do for the day with no disregard to the students that wanted to lea rn. I found that there was a lack of classroom management for the same reasons as the climate. No assertion in rules, no discipline, no rewards, and not trying to get the class out of there cliques to work with others. What I learned from observing this class is to make sure there is always classroom involvement and to communicate with the students. I observed a second Spanish (class level 1) and was blown away from the differences. I did however walk into this class by mislead information from the Assistant Principal telling me this class room was a German class. This class was taught by a Mr. Castillo who had transferred there from Spain. The classroom was very well organized with additional books as extras to those who forgot there materials. Spanish alphabet on the wall, posters from Spanish speaking countries around the room, random vocabulary around the room to catch the student’s interest. Mr. Castillo was yet another monotone teacher, however he had an upbeat attitude at t he same time. He was a very patient teacher with the freshman and there remarks to everything that was taught to them. Most of the students were attentive to the teacher, there were however a few that I saw reading books that had nothing pertaining to their subject. Others were listening to Ipods and lastly there was a food cart that would come by and students would get up in the middle of his lecture to get food. The teacher continued on with his lecture as if  nothing happened and the students that left to buy food would miss out on what he had to say. During the question session of what he had just taught them, most students seem to answer his questions and were praised lightly regardless of their answer. He was very positive with them but had a lack of rules and boundaries for the students. I felt the students took advantage of this and used it to their advantage. When a student had given a wrong answer all students would call this student out and let them know there mistake. The teacher did nothing to stop the students and let the verbal bashing continue. While this continued he continued on with his questioning I believe to bypass the issue and stay on topic or to just ignore the issue still not sure yet. I found this class to be low control high warmth climate due to the praise he would give but lack of rules he would have. The classroom management was better than the previous Spanish class I had attended but could definitely be improved. What I found interesting about this class was no matter how many interruptions the teacher had he seemed to care about the students that were really trying in the class and found ways to continue the motivation. An example of this would be walking up to the student that was paying attention and giving them a smile or a quick pat on the back to show his appreciation. This showed me how much the students responded to these little interactions and learned that if I do this with all students maybe I could have the same outcome for all the students. In conclusion I found this school to be more concerned about appearances than the education that is given to the students. I did observe three other classes but unfortunately don’t have the space to write about them. However they did all pretty much fall in the same manners as the first two.

history and the novel 1984 Essay examples -- essays research papers

Totalitarianism is defined as a political system of government in which those in power have complete control and do not allow people to oppose them. Those in power are a single party dictatorship in which one party controls state, and all other parties are forbidden. Other important features that distinguish or help define totalitarianism include restricted or eliminated constitutional rights, state terrorism, and totalitarian rulers are known as ideological dictators. The government of Oceania, in the novel 1984, is an example of totalitarian society. Germany, under Adolf Hitler’s National Socialism is another example of totalitarianism. Orwell’s Oceania has both similarities and differences to the totalitarian states of the twentieth century. The government of Oceania is clearly a totalitarian state, which compares and contrasts with Hitler’s National Socialism.   Ã‚  Ã‚  Ã‚  Ã‚  The state, society, and daily life in Oceania present obvious characteristics of a totalitarian state. In Oceania society, privacy and freedom to not exist. Citizens of Oceania are constantly monitored by telescreens, and subjected to a constant barrage of propaganda. With telescreens in everyone’s homes, it is very easy to broadcast the views and beliefs of The Party. Forms of propaganda include posters and slogans. In this society it is impossible to go anywhere without seeing a poster of Big Brother, reading slogans such as â€Å"BIG BROTHER IS WATCHING YOU† and â€Å"War is Peace†¦Freedom is...

Final Project AAT Essay

1.TERMS OF REFERENCE 1.1 The report has been prepared to cover the requirements of the AAT Unit â€Å"Internal Control and Accounting Systems†. 1.2 The objectives of the report are to analyse the accounting function at Inkwell Ltd and to identify any weaknesses, so that recommendations for the implementation of a new and improved system can be put in place, in order to minimise errors and to prevent fraud. 2. EXECUTIVE SUMMARY 2.1 The aim of the report is to analyse and evaluate the current internal control system and accounts receivable ledger of Inkwell Ltd. 2.2 The findings of the investigation highlighted the flowing weaknesses: The Retail shops use stand-alone computers which are not connected to the network. Lack of security measures put in place to safeguard the sensitive personal data held on individuals, and non-compliance with the Data Protection of 1998. Non-compliance with company policy, as updates only carried out once per day. Data lost due to infrequent back-ups are costly in both time and money. The retail shops have a sloppy approach to cash management. Cash only banked twice per week. The company does not produce or provide any instruction and help guides, which employees can refer to in order to find help and advice. The company do not have contingencies in place for staff absences due to illness or annual leave There is no encouragement for employees to attend training courses. Passwords used are not sufficient to maintain an adequate level of security. The company uses a just in time system of production, and any unforeseen upholds in delivery can cause delays and may have an impact on the company’s reputation. There are insufficient control and monitoring procedures carried out by senior personnel. The company allows customers to pay by cheque. The company does not conduct performance appraisals. The company does not conduct regular staff meetings. Management not upholding ethics and integrity, and not practicing their own policies thus creating an ideal environment for fraud and unethical practices to be committed. Staff shortages contributing to processing delays of sales invoices. 2.3 Suggestions and recommendations have been made to help make improvements which will increase the company’s performance and efficiency and to help  create anti-fraud environment. 3. METHODOLOGY 3.1 The research conducted to create this report was primarily obtained from data provided from the AAT website, the Internet, and reference textbooks. 3.2 A period of four months was taken to monitor the Internal Controls system and Accounts Receivable Ledger to gather sufficient data in order to compile the report. 3.3 A meeting was arranged with Inkwell’s Finance Director and Company Accountant to discuss the areas of concern and the procedures that needed to be implemented to make suitable improvements. 4. INTRODUCTION 4.1 Inkwell Ltd is a large private limited company within the private sector, supplying a complete range of re-manufactured inkjet and laser toner cartridges to its customers. Products can be purchased from either the company’s sixty nationwide chain of high street shops, which are situated in most of the UK cities and large towns, or from their on-line shop facility which is accessible twenty-four hours every day of the week. 4.2 The company is run by three directors who are the main decision makers. Inkwell Ltd was created seven years ago by two of the directors, Mr Paul Farnon (Managing Director) and Ms Victoria Dawson (Sales Director). Mr Anil Gupta (Finance Director) joined Inkwell after investing in the company two years ago. The company shares are owned by internal stakeholders only. 100% of the shares are split between the directors, with the Managing Director being the majority shareholder with holdings of 40% and the other directors each holding 30% of the shares. 4.3 Their head office is situated in an industrial estate, based in Birmingham, where the management team, accounts department, on-line shop and large central warehouse are all located. The company has progressively grown since it was initially set up and currently employs one hundred and eighty full-time employees, and has reported revenue of over sixteen million pounds. . 4.4 Inkwell has a mission to become environmentally friendly and promotes this by ensuring that they continue to strive towards achieving a greener environmental future, without jeopardising or comprising the quality of their products and reputation. The company ensures that products meet with 100% quality satisfaction guarantee, and has made a promise that should certain conditions not be fulfilled; that the company’s policy of replacing the products without rejection, will be adhered to without affecting the customer’s statutory rights. The company assures their customers that the recycled cartridges, which are cheaper than the genuine, original products by up to 20%, will meet or exceed the quality of the original cartridges. 4.5 80% of Inkwell’s sales are purchased by non-trade customers. Trade customers represent the remaining 20%, and these customers are supplied goods on credit terms of between thirty to sixty days. 4.6 The Finance Director, who owns 30% of the company’s shares and reports directly to the Managing Director, is qualified to BSc and FCMA standards, and has worked for the Inkwell Ltd for five years on a full-time basis. This Director is entrusted to ensure that all the financial strategies, support the aims of the business and to identify opportunities in order to achieve greater efficiency and cost savings, as well as driving sustainable and profitable growth and optimising profitability and shareholder value 4.7 The Company Accountant, who reports directly to the Financial Director, is AAT and ACCA qualified and has worked for Inkwell Ltd for seven years on a full-time basis. The Accountant complies, analyses and produces the company’s quarterly and annual financial statements 4.8 The Accounting Technician, who reports directly to the Company Accountant, has worked for Inkwell Ltd for six months on a full-time basis. This employee possesses relevant experience but does not currently have any accountancy qualifications. However, the Technician is currently studying for the AAT qualification, with the aim of passing the exams within the following year. 4.9 The General Ledger Clerk, who reports directly to the Company Accountant, has worked for Inkwell Ltd for four years on a full-time basis. This employee’s principal responsibilities are to input financial data into the computer system, in order to produce monthly trial balances. This clerk does not possess any accountancy qualifications. 4.10 The Accounts Payable Clerk, who reports directly to the Company Accountant, has worked for Inkwell Ltd for three years on a part-time basis, and already holds a level two AAT qualification, but has expressed an interest in progressing on to the next level. 4.11 The Accounts Receivable Clerk, who reports directly to the Company Accountant, has worked for Inkwell Ltd for three years on a part-time basis. This clerk has worked previously within the accountancy industry, but does not currently possess any relevant qualifications. 4.12 The Costing Technician, who reports directly to the Company Accountant, is  highly experienced and competent within this role and has worked for Inkwell Ltd for seven years on a full-time basis. This employee does not currently possess any relevant qualifications and has expressed their reluctance and unwillingness to participate on any training activities 4.13 The Payroll Clerk, who reports to the Company Accountant, possesses a level two AAT Accounting qualification, and is enthusiastic about progressing further. This employee has worked for Inkwell Ltd for four months on a full-time basis, and has very limited experience of working within a payroll department. 5.REVIEW OF THE ACCOUNTS SYSTEM 5.1 Inkwell’s policy for their large business customers is generally to trade on a cash-with-order basis for the initial three months of custom, and uses the services of a credit reference agency which conducts the necessary credit checks. The Accounts Receivable Clerk is responsible for carrying out the credit checking procedures, and after liaising with the Sales Director regarding accounts which require a credit limit of more than  £1,000 per month, recommends suitable credit terms. This is a strength of the accounting system in that by using the credit reference agency it will determine the ability of new customers to pay their debts. This will prevent fraud in that customers would not be able to purchase goods knowingly that they could not afford to pay for them, so increasing cash flow. This will also have an impact on the integrity of the customer. However the weakness should be that a full limit should be set, in that the customer is not allowed to go over a total limit, otherwise the customer could do four or five months trading up to  £5,000 and this would escalate further if they were non payers, meaning the debts are more likely to go bad. This would have an impact on the cash flow of the business. 5.2 All new credit limits and changes to existing limits of more  £5,000 per month, have to be approved by the Financial Director. Risk management is  essential for a company’s survival and success. This is a strength in the company as any increase in limits have to be authorised by a senior member of the finance team. This will reduce the risk of fraud, in that no individual has control over the customer accounts, and can extend limits for customers for their own personal gain. 5.3 A potential customer may want to know the price of the goods before deciding whether to proceed with a proposed transaction, and will request a quote either by phone, email or in writing. As a means of preventing fraud, due to either party contesting the quotes given, the company’s preferred method of issuing these quotes is by email. Written quotes are supplied on a customer’s request, however, Inkwell likes keep this method of issuance to a minimum, as paper usage has an impact on the environment and goes against the beliefs of the company. Inkwell, also prefer not to give a quote over the phone, as a record cannot be kept regarding the quote given, and there would be no written evidence to support against any disputes that may arise in the future. Before proceeding with the order a customer can make comparisons between the prices given by different suppliers. If the customer accepts the price given by Inkwell, and proceeds with the order, the price quoted is fixed and cannot be changed, which is contrary to that of an estimate being given. This has an effect on the ethical principle of objectivity, in other words the customer would be free from biased. 5.4 Once an order is placed it needs to be checked by the appropriate sales representative. This is important, as the recorded data may contain errors which require correction and checks must be made to see if any data that has been omitted, needs to be added. The order form is then passed onto the Sales Manager for additional checking, approval and authorisation. This is good practice and carrying out this procedure, helps to minimise the chances of fraud being committed and over charging being recorded on the order form. However, there is still the opportunity of fraud and misuse of funds and assets taking place as other unauthorised members of staff still have regular and easy access to the system, so is a weakness in the accounting  system. 5.5 It is important that the customer produce an order number as this will hep track the order, but the most important thing is that the purchase order must be authorised. Without this signature the order will not be processed. This is a great strength in that it will prevent fraud, in that goods could not be obtained for employee’s personal gain, so creating fraud. This helps enhance the ethical principle of integrity. 5.6 Once an order has been processed, it is sent to dispatches, ready for transportation. Once the goods have reached their destination, both the customer and the delivery driver are required to sign the delivery note. This confirms that the goods are been delivered and received. This will prevent fraud, in that the customer could not deny that they have not received the goods.. However, if the delivery personnel collects the signatures from the recipient in paper form rather than collecting these signatures directly on a smartphone or digital tablet, in order to confirm proof of delivery and receipt, there is a danger that the paper form confirmation may be lost in transit or may become misplaced, therefore providing no proof that delivery ever took place. The outcome to this is that the customer can abuse this situation by contesting that any goods were received. Also the use of paper has a negative impact and significantly endangers the environment. Having the delivery note in paper format is not sustainable to the environment. . 5.7 Sales invoices are created and issued via the use of a goods dispatched listing, which are then sent out to the customers on a weekly basis. The person responsible for the issuing of these invoices is the Accounts Receivable Clerk. The clerk also has the responsibility for inputting the sales invoices into the accounts receivable ledger system, which also incorporates the general and accounts payable ledgers, which all run on the Windows Vista software package. There is a severe weakness in this  procedure as the purchase orders, dispatch notes and sales invoices are not reconciled against each other. This is a weakness in the accounting system in that invoices could be sent out for the incorrect amounts, or incorrect customers are invoiced for goods that may have not been received. The impact on the company would be the delay of payment which would have an adverse effect on the company’s cash flow. This would also have an impact of the company’s reputation of profess ional competence. 5.8 Inkwell chooses to issue invoices by email, unless a customer requests a posted version. The email method is easy to use and quick to deliver. As emails do not use paper they are environmentally friendly. However, a problem with using emails is that viruses can be transmitted, but with due care and attention, and a strong security software in place this can be minimised. This is a strength of the company’s system. 5.9 The software for issuing invoices is Sage Line 50 and the invoices are sent out to the trade customers on a weekly basis as instructed by the Finance Manager. As the invoices are processed electronically this helps to minimise the chances of errors and discrepancies. Many handwritten invoices contain errors in the calculations. Another strength of processing invoices using the electronic method is that transactions can be traced. One positive part of the system is that all sales invoices are checked for errors by the Company Accountant, by the use of the double entry checking system. This means that there are no time delays encountered by having to make amendments to invoices returned due to containing discrepancies in the recorded data so increasing cash flow. This also upholds the company reputation of professionalism. 5.10 Inkwell issues credit notes, in order to credit all or part of a sales invoice, for goods which have been returned by the customers. The credit notes have to be counter checked, approved and authorised before they can be issued. However, the Retail Shop Managers’ actions are not controlled nor  monitored. The company has placed trust in these Managers, so they have been given the authority to issue refunds on any returns they consider necessary. This gives a Branch Manager the opportunity to commit fraudulent activities and to manipulate figures, by abusing their position of power in order for personal and financial gain. 5.11 To improve the profitability of collection by stimulating payments and minimising the occurrence of bad debts, customer statements showing the payments made, sales, sales returns and calculations, are dispatched every month, by the Accounts Receivable Clerk. This method can be used as a reminder to customers that payment is expected and therefore prompt them into making a payment on their accounts. The statements inform the customers of the status of their accounts, and enables them to make comparisons between the records they hold and that of the supplier. If a customer discovers a discrepancy regarding any of the transactions recorded, they can contact the supplier to question this. These statements can be used as an effective method to highlight any overdue payments, which need to be chased. The statements prevent fraud by the company in the customer is able to check all the invoices and credit notes issued. This would prevent the company form over stating their account or adding fraudulent invoices to their account. 5.12 Large trade customers have credit terms accounts held with the company. Each customer is given between thirty and sixty days depending on their account status. Trade customers can also benefit from a cumulative discount, each quarter, based on the value of their orders. This incentive is to try and keep a steady flow of business and increase sales, whilst at the same time increasing Inkwell’s cash flow due to the prompt payments that would be generated. This is a strength of the company in that increasing sales will eventually increase the profits of the company, creating sustainability of the company. 5.13 All cash and cheques received are compiled and recorded in the cash receipt book. These amounts are then entered into the system using the Sage Line 50 package, in order to update the applicable customer accounts. The Accounts Receivable Clerk, who receives the payments, has the responsibility of banking them on a twice weekly basis. The cash and cheques are held in the company’s safe for security whilst waiting to be banked. This is a strength as it prevents the opportunity for the funds to be stolen, creating fraud. However, there is an increased risk that the cash or cheques may be lost or misplaced, particularly in the event of the office being in disarray, during times of low staffing levels, disruption and having to meet tight deadlines. If there is a lapse in internal controls regarding the checking and monitoring of the accounts receivable ledger, this creates the opportunity for employees to commit fraud using recognised fraud schemes such as lapping, skimming/hiking, the kiting of cash and cheques, the improper posting of cheques and also cash/cheque substitution. This would not protect the company’s reputation of professionalism and integrity. 5.14 Customers can attach a remittance advice slip with their cheque payment to inform the company that they have made a payment on their account using the BACS method. This slip details the amounts that have been paid, the amounts that are left owing and what is being paid for. By summarising the transaction details, the slip ensures that the correct amount has been paid. Any discrepancies can be questioned with the customer. The remittance advice slip will be kept with the customer’s records, as proof that payment has been received, and can be referred and used as evidence in the future. This is a strength as time is not unnecessarily consumed by having to figure out what part of the invoice the payment relates to, as this has already been clarified by the customer. The advantage to receiving payment in the form of a BACS transfer is good, because this is instant cash and helps to increase the cash flow. However, the receipt by cheque delays the access to cash. This method of payment is slow as the cheque needs to go through the clearing system, and there is a danger that it may be returned by the bank, if the customer has insufficient funds. 5.15 The company has implemented a policy that should be followed when dealing with overdue accounts. If an account is seven days overdue, the customer is telephoned to request immediate payment. If after fourteen days of the telephone call, the payment is still outstanding, the customer will be sent a letter requesting the immediate payment, in order to bring their account up to date. This is a strength of the company as credit control is an important part of the business, and collecting monies would increase the cash flow and sustainability of the company. 5.16 The company is being proactive in trying to collect payments before they turn into bad debts and escalate out of control. An effective approach to the collection of debt helps to boost the company’s cash flow and avoids the assistance of debt collection agencies, which costs the business money. Accounts more than one month overdue are inspected by the Company Accountant. Accounts which are overdue by more than two months are reviewed by both the Finance Director and the Sales Director. However, this procedure is not executed, which is a major problem. Both Directors avoid any involvement as the Finance Director has the opinion that the task is of a tedious nature and the Sales Director is anxious that her involvement will damage her relations with the customers. The liquidity of a company is very important. Without funds, bills cannot be paid and the company may encounter financial difficulty. There is danger that Inkwell’s future may be put at jeopardy if debts are not being actively chased. No money coming in whilst money is going out has a severe impact on the company’s cash flow. If it is known to the customers that the company would not go to a debt collecting agency, then they may take advantage of this and receive goods knowingly that they could not pay so creating fraud 5.17 The computers which are located in the retail outlets are stand-alone computers. These computers are operated by Windows Vista software and all have Microsoft Office 2007 installed. However, there is a weakness in this system. Although, shop employees using these computers are not allowed to upload, download or connect any external devices, which have not been purchased or approved by the company, as per company policy instructions, issued by the Finance Director on 23rd May 2010, there is no way of monitoring this. All the computers have full internet access including email using the Firefox Internet web browser. Although it is advantageous to have all the computers running on the same software and web browser systems, there is a downside, in that each computer must be updated and configured individually, which is costly to the company. Had the systems been networked, this could have been done all at the same time, remotely, thus saving the company time and money. This would have an adverse effect on the company’s data and therefore would not be secure and compliant with the Data Protection Act (1998). This would also have a negative impact on the ethical principle of confidentiality and integrity. 5.18 The company’s entire computer systems are password protected which is a strength. However, the problem is that when the computers were installed seven years ago, they were all given the same password, which is â€Å"Go Green†, and no action has been taken to make any changes to this. This has created a massive weakness regarding all aspects of security within the accounting system. Trade customers’ account and bank details are open to exposure and this increases the risk of being abused. This information can be accessed and stolen by dishonest and untrustworthy persons who use this information with the intention of obtaining financial and personal gain, so creating fraud. The company’s policy handbook clearly states that each computer must be individually password protected and only authorised users are permitted access. Staff are required to maintain the confidentiality of such passwords used in order to protect security. However, the policy is being ignored and abused by staff, who continue to disregard and follow the rules and regulations, which is evident, when shop employees are allowing unauthorised persons to use the computers for social media etc., without seeking the authority from senior management first. This is a serious breach of the computer policy and security, as this leaves records, bank details and other valuable information of other staff members, customers and suppliers, open to exposure, which in turn could lead to identity theft,  fraud and therefore the Data Protection Act of (1998) is being breached. 5.19 The computers are protected by Windows Firewall that helps to protect the network, against hackers’ or viruses. When the controller leaves the workstation unattended, they are required to log off, however, if they forget to do this, each computer has an automatic timeout installed that has been set at five minutes. If no activity has taken place within this duration, the computer will revert to standby mode (hibernation). This saves on energy which is good for the environment. Whilst in the standby mode, any sensitive and confidential information is hidden from prying eyes, preventing fraud such as identity theft, and without the correct password, prevents any access to gain such information. At the end of the working day, all computers are required to be shutdown. Protecting sensitive and confidential information is complying with The Data Protection Act of (1998). To disable the standby mode, the controller has to enter the correct password, which is â€Å"Go Green†. As this password is known and used throughout Inkwell, any employee is able to gain access to this data, and therefore the confidential information is not being protected or secured. It is the company’s moral duty to protect confidential information, and they are breaching the Data Protection Act (1998), which carries with it hefty fines and can result in prosecution. This does not uphold the company’s reputation for confidentiality and integrity. 5.20 The Finance Director issued instructions concerning the updating and backup procedures of all the IT systems as per the extract of the company policy handbook, dated May 2010. These instructions required that all of the IT systems are to be backed up twice per day, once at lunch time and again at the close of business. The Company Accountant instructed the accounts department to back up data once only, and only at the end of the working day. This requirement has been in force since the Accountant joined the company, therefore totally disregarding the Finance Directors updated policy. This breach of company policy has already resulted in unnecessary losses in time and money. A power cut that took place in October of 2010 at  the head office premises, late in the afternoon, resulted in the loss of most of the day’s work. The majority of this information has been re-entered into the system but came at a cost, due to the number of hours that had to be paid in overtime. This is a weakness and was not cost effective for the company, as these extra labour hours could have been used doing other duties. 5.21 Maintenance of the recorded stock levels in reference to the company’s printer cartridges which are held as inventory in both the warehouse and shops are not controlled by a password protected, Microsoft Excel spread sheet. Due to the omission of password protection being implemented in this area means that there is an increased chance of the data being altered, whether by accident or by intention. The opportunity for fraud to take place is heightened and there is no way of preventing this occurrence happening again, unless the system is password protected. This means that the company is not abiding by the guidelines laid down by the Data Protection Act (1998). It means also that the company is not treating its data with the ethical principle of integrity and confidentiality. 5.22 The Finance Director noticed that the company did not have a proper system in place to record any of the company’s business dealings relating to any of the previous years’ transactions, so the decision was made to purchase an archiving package. However, the Financial Director has lost interest since and no longer considers this task a point of priority anymore. Therefore the implementation of this package has wasted valuable time, effort and money. This is a weakness of the accounting system, in that all records must be kept for six years. By purchasing an archiving system that is computerised would mean that the company would be proactively following the guidelines of the Data Protection Act (1998), but it would greatly help the sustainability of the environment, and would reduce the use of paper. 5.23 The Payroll and Personnel Clerk completes the annual VAT returns using Her  Majesty’s Revenue and Customs (HMRC) guidelines. This highlights the difference between the input tax charged on the company’s purchases and expenses and the output tax which is charged on the supplies and goods sold to the customers. The net difference indicates whether payment is due to or from HMRC. It is of the upmost importance that the VAT 100 forms are completed promptly and accurately and that payment is made before the deadline is reached. Penalties for submitting a return form late are severe. The Company Accountant is responsible for checking that the details recorded are correct and then passes this form to the Finance Director for re-checking. This is a strength as it minimised the chances of discrepancies occurring or any fraudulent activities being committed. It is against the Law to falsify or omit any information that should be recorded on the VAT 100 form. The company are complying with the VAT Act 1994, s72 (1), (2) and (3) and The Fraud Act 2006. 5.24 The Income Statement and Other Comprehensive Income shows the performance of the company over a given period. This statement shows the company’s income, expenses and the resultant profit or loss figure. The profit or loss can be calculated by deducting all of the expenses incurred including finance expenses and tax costs from the revenue earned to show the profit/loss made. This statement shows entries made using the accruals method. This means that revenue and expenses are matched with each other and recorded when they are recognised (earned/incurred) and not when they are realised (cash received/payment made). Users can analyse the statements and make comparisons with previous years or with other competitors. Both Private Ltd companies and Public Ltd Companies are required by law to submit this statement with the other accompanying statements to Companies House. Various accounting ratios to measure the profitability of the company can be calculated using the financial information as shown on the statement, such as the Gross Profit %, Operating Profit %, and Expense and Revenue %. 5.25 The Statement of Financial Position also referred to as the Balance Sheet shows the company’s assets, liabilities and equity at a given date, and is  useful for interested parties to ascertain the financial health of the business. A formula which is associated with this statement is Assets – Liabilities = Equity. Assets are what the company owns, liabilities are what the company owes and the equity is the residual interest after the liabilities have been deducted from the assets. This statement used in conjunction with the other financial statements can help to assist users when making economic decisions, such as investing, lending, or acquisition etc. This statement can be compared with those of the previous financial years or with the statements of other competitors. The principal users are mainly, investors, lenders and creditors, and like the Income Statement, the Statement of Financial Position also needs to be submitted to Companies House, if the reporting entity is a Private Ltd Company or a Public Ltd Company. Financial information recorded in this statement can be used to calculate various accounting ratios used to measure the Company’s liquidity, effective use of the company’s resources, their financial position and their gearing (the measuring of how much the company is financed by debt). 5.26 The Statement of Changes in Equity is part of the set of the financial statements that accompany each other and shows how the equity has changed over the specific year. The statement links information contained in the Statement of Profit and Loss and Comprehensive Income with that contain in the Statement of Financial Position. The Statement of Changes in Equity shows the entries for ordinary capital shares, share premium, retained earnings, dividends, and unrealised gains on assets etc. 5.27 The Statement of Cash Flow shows the changes in inflows (money coming in) and outflows (money going out) over the financial accounting period in reference to Operating activities, Investing activities and Financing activities. The financial information recorded on the statement gives a user the opportunity to see how feasible it is for the company’s to generate future cash flows, and to assess the company’s ability to meet its obligations and to pay its shareholders their dividends. 5.28 The company does not hold any regular staff meetings and is a weakness in the accounting system. Staff meetings are an effective way to get employees to engage and communicate with each other; sharing and exchanging information and new ideas. Such a meeting would also give staff the opportunity to flag up any problems or issues which need to be addressed. When important decisions regarding the company have been made without the involvement of employees, they can be left feeling frustrated that they have not been given a voice. When the staff members feel undervalued and de-motivated, performance and productivity are affected. Employees may commit fraud as they feel justified by their actions. The number of employee absences may increase and the company will find it difficult to supply their customers as staff shortages may cause delays, due to increased workloads having to be performed by fewer staff members, costing the company money and may damage their reputation. 5.29 The only form of discussion between the departments is via email. Although there is an advantage to using this method of communication, such as convenience, quick delivery, lack of paper (sustainable for the environment), and cost effective, there are also several disadvantages to using this method, as it creates less social contact, messages can be misinterpreted, viruses can be downloaded, unwanted spam, and security issues. Another problem that could have a negative effect on the company is the tension that exists between the Finance Director and the Company Accountant, which has been on-going ever since the Finance Director joined the company two years ago. The Company Accountant was resentful that he was overlooked for this position and feels like he had been demoted. 5.30 The staff members do not get any form of appraisal which would highlight any performance issues relating to each employee. Therefore there is no way of filtering the staff that is underperforming to those that are exceeding requirements and should be considered suitable for promotion. This is a weakness of the company, and not cost effective as employees feel  undervalued and would not work as hard as they should. This will have an adverse effect on the ethical principle of professional competence. 5.31 The company has an issue with regards to staff training. Rather than investing in training courses that would be advantageous to both new and existing employees, the company only provides a one day crash course for new employees. This gives cause for concern as there is no fully trained staff available to cover in the absence of their peers. Also the company does not actively seek to encourage staff to further their skills by encouraging them to participate on any training programmes or courses. This can leave staff feeling demotivated and demoralised. Therefore the employee may become unproductive and uncooperative, which has a negative impact on the company. The company may have an excessive turnover of staff, as employees resign due to the lack of future prospects being made available this can result in a decrease in the overall efficiency of the company, which can cost them dearly. This is a weakness of the system, and is not following the ethical principle of professional competence 5.32 The company does not have any contingency plan in place when it comes to staff absences and so is a weakness of the system. Staff members who are not familiar with the duties of their peers cannot help. This is due to the fact that they cannot get access to useful material such as instruction manuals, guidance tools, help menus, instruction sheets and helplines, as the company have not produced nor made any available. Therefore work does not get done and this has a severe impact on the company as workloads increase, delays occur and errors are made. This can be costly to the company and can damage their reputation of professionalism. 5.33 The company does not have any staff that are adequately trained on work on other practices. This became evident in the month of September when problems linked to the initial stages of the new integrated payroll and personnel system was causing difficulty. The Payroll and Personnel Clerk,  who was only given one day’s intensive training on the system, confessed that she was still struggling to operate the system, even after a month of having worked with it. As no other member of staff was trained on the system, the Payroll and Personnel Clerk had no one to approach who she could ask for help and advice. Another issue that could cause further problems is in the event of the clerk becoming absent from work due to sickness or annual leave, this would have a negative impact on the company because they would have no one who could temporarily cover their role. This is a weakness of the accounting system. 5.34 There is a set of help menus for staff to use on the Sage Line 50 package to help them operate the system correctly. There are step by step guides, online tutorials and PDF guidelines made available, and if any staff member still requires help, they have access to a further phone and email support service. This is a strength as it is cost effective for the company meaning that staff are not tied up shadowing a new employee and are able to still carry on with their own duties. 5.35 Without sacrificing quality, and working towards ensuring a greener environment, Inkwell chooses to use products that are environmentally friendly. This includes the usage of recycled paper that is purchased from specialist suppliers. All employees are required to adhere to the company’s policy of discarding any of unused paper in the recycling bin, which is then sold to a recycling company. Inkwell encourages customers to bring in their old unused ink cartridges in exchange for purchasing re-manufactured ones, and as an incentive Inkwell offers these customers a 10% discount. The company also recycles its own unused ink cartridges, and sends these along with the old cartridges brought in by the customers, to a small number of manufacturers for refilling. This is a strength of the company’s system. 5.36 As an effective way of exposing their existence and improving their image within the community, Inkwell Ltd sponsors the local neighbourhood clean-up  scheme. This helps install pride within the community. Inkwell also receives an incentive from the Government for their involvement. The clean-up scheme brings members of community together, in their quest to clear the streets of refuge and litter. Walls and signs remain free from graffiti. Children can play safely in the streets, and wildlife remains out of harms reach. The clean environment is attracting new home seekers, and visitors therefore bringing more money into the community. Employment is rising due to the influx of visitors and the increasing consumer demand that comes with it, resulting in a happy and satisfied community who look favourably upon Inkwell Ltd. 6. WEAKNESSES 6.1 The company’s high street shops use standalone computers that are not connected to the network. A problem is encountered when installation of new software is required, as this cannot be installed simultaneously but must be installed on an individual basis; this operation is time consuming. Frequent upgrading coupled with regular maintenance is common, and this comes at a price, therefore this is not cost effective for the company. It is difficult to control and monitor the activities performed on these computers so there is a risk of fraud going undetected. A lapse in the adequate security of keeping confidential information protected is violating the Data Protection Act (1998). 6.2. Inkwell uses the password of â€Å"Go Green† throughout the whole company, which is common knowledge. The company is not adequately protecting the privacy of the sensitive information held on individuals, and this increases the risk of fraud. Employees are not demonstrating good ethical practices as they are allowing unauthorised users access to confidential data, which increases the opportunity to commit fraud by abuse and misuse. The company is legally and morally obliged to protect confidential information under the Data Protection Act (1998), but this is being breached. Compliance with the company’s own IT policy is not being adhered to either, as this policy specifically contains clear instructions that all company computers must be  individually password protected. 6.3 Inkwell’s policy that was updated in May 2010 by the Finance Director, gives clear instructions that all IT systems must be fully backed up twice per day. This action should be performed around midday and also at the close of business. The new company policy created by the Finance Director is not being complied with. An incident occurred when the company lost data and this came at a cost to the company in both time and money, and therefore they were negligent in their actions. This is not demonstrating good professional business practices. 6.4 The Microsoft Office Excel program used to store and control inventory levels is password protected but is still awaiting set up procedures necessary to restrict access to authorised users only. At present access is available to all users, which is not complying with the Data Protection Act of (1998), as confidential information is not being adequately protected. Unrestricted access to confidential information increases the risk of fraud, as it creates an opportunity for identity theft and gives a perpetrator the freedom to alter or manipulate the data. The company is not demonstrating good business ethics of integrity and confidentiality, through its negligence to protect confidential information, and they are violating the Data Protection Act (1998). 6.5 On the delivery of goods, the driver and the customer are required to sign a delivery note that shows proof of delivery and receipt. The company uses a paper based proof of delivery. The usage of paper has a damaging effect on the environment, and goes against the company’s beliefs, and this is not sustainable to the environment 6.6 Tension and conflict between the Finance Director and Company Accountant, who are not working together, is having an negative impact on the planning and  organising of work that needs to be carried out and completed. As a result the Accounting Technician has not been able to complete all the tasks that have been given to him, by both parties, but this has gone unnoticed. Work that demands priority and that must meet tight deadlines is left uncompleted and put to the side. Payments are not being collected in a timely manner and this is costing the company money. This is not cost effective for the company. The Finance Director no longer has interest in the projects that he gave to the Accounting Technician to complete, which had initially been considered a matter of importance. Any work that has accumulated regarding these projects has resulted in valuable time, effort and money being wasted, which is also not cost effective for the company. Delays are increased as employees are unable to carry out work until others have finished theirs. These delays have a negative impact on the company’s reputation because they are unable to supply a professional and reliable service. 6.7 Contingency plans are not put in place for the absence of employees who carry out tasks that require day to day processing. Sales invoices were not processed for the period covering the last two weeks of July as the Accounts Receivable Clerk was on annual leave. The company’s negligence in adequately covering this post has resulted in the credit control activities not being carried out, so monies due during this period were left uncollected. This has an impact on the company’s cash flow and is not cost effective for the company. 6.8 Inkwell accepts payment in the form of cheque as well as other methods. Payment by cheque delays the access to funds, as it must go through a three day clearing cycle process, which does not operate on Saturdays, Sundays or Bank Holidays. Even at the end of this process there is no guarantee that payment will be granted as the cheque may be returned to drawer has insufficient funds in their bank account. This is not cost effective for the company and can have a serious impact on the company’s cash flow and profitability. 6.9 Any customer accounts overdue by three months should be referred to a debt collecting agency who works on the behalf of the company to recover any debts owed. This is in accordance with the company’s policy. However, in reality, this policy is rarely followed. The Sales Director, concerned that the active pursuance of any of these outstanding debts may jeopardise the good relations she currently has with the customers, has decided to avoid the involvement of the debt collecting agency. Consequently, Inkwell’s cash flow is negatively impacted due to the lack of money coming in and this is not cost effective for the company. Trade receivables are mounting up significantly and bad debts are increasingly that will ultimately result in having to write them off. This loss in earnings will have to be borne by the company as the funds may become irrecoverable. 6.10 The company do not have regular meetings that give the staff the opportunity to share and exchange information between each other. Regular staff meetings could ensure that better decisions are made through effective communication, and enable staff to disclose any department issues. Because regular meetings are not put in place, this has a negative impact on the company because they are unable operate in an effective and efficient manner. The company is not demonstrating good business practices as employees get demoralised when they feel unappreciated, undervalued and disrespected. This is not cost effective for the company. 6.11 Inkwell Ltd does not have a performance appraisal program put in place in order to monitor the professional development of their employees. Performance appraisals can help to motivate staff and improve company morale, as staff become mindful that good performance can result in promotion and recognition. Due to the non-existence of these programs, management are unable to identify and address any issues or basic training needs of the staff, and therefore are not in a position to offer suitable training that would help staff become better at performing their jobs. This is not making the company cost effective or competitive within the industry 6.12 Inkwell do not offer training programmes to either new or existing employees, nor do they actively encourage staff to engage and participate on any suitable courses, in order to gain new skills, knowledge and qualifications. In a rapidly changing environment, Inkwell needs to be conscious that roles and responsibilities are continually evolving, and should respond to this by ensuring that employees are provided with appropriate job-related training to ensure that they have the necessary skills and knowledge in order to carry out their jobs in an effective manner. The company is not ensuring that the staff are acting with professional competence. 6.13 The company have not produced, nor have they provided any on-site instruction manuals that can be used by employees as guidance tools that are a valuable source of reference. In the absence of staff at short notice, due to sickness, other employees cannot be relied upon to carry out tasks of an unfamiliar nature, as they do not have adequate documentation to hand that contains information that can help guide and instruct the employee to carry out a particular task. This will have a negative impact on labour efficiency in that staff would be shadowing new employees and could be neglecting their own work. 7. RECOMMENDATIONS 7.1 Inkwell needs to remove the standalone computers and replace them with a full networked system. The accounting team would then be able to share data, access information and automatically update all the systems at once. This would save the company money in the long run as once installed it would be far more efficient and increase productivity. A quote can be arranged once decisions have been made concerning company requirements. His is a major overhaul which would be beneficial for the company in the long run, but would require further investigation ensure that the best product was purchased for the best price. 7.2 To comply with The Data Protection Act (1998), Inkwell must make regular updates to password protection every quarter and passwords should be a mixture of alphanumeric characters. Each password should be checked for complexity. Only the employee and the line manager are to know the password. Once in force this will comply with the Data Protection Act (1998). This would not cost the company any money, just for the IT department to set this in place as most computer software has the facility to secure the data. This would enhance the AAT’s code of professional ethics of integrity and confidentiality, and also make them compliant with the law. 7.3 The Accounts Department and Company Accountant must comply with the company policy on backing up the IT system twice daily. This will prevent any possible data loss by accident or otherwise. This will in turn entice other staff to follow suit which will ensure ethical behaviour within the company. This will not cost the company any money as a procedure would need to be typed up or the Finance Manager would put a rota in the daily schedule. It would cost a few labour hours, but as the staff are on salary this would be part of their daily routine. The benefit to the company would be that they would not have to pay extra wages for re-inputting the data lost and therefore make the company more cost effective and competitive within the industry. 7.4 An accurate and updated list with authorised signatories to make entries in the general ledger is of upmost importance to guarantee security of customers’ accounts and prevent fraud. All sales staff should enter transaction information on the relevant sales data spreadsheet and sign it then pass it to the manager for counter checking and password protection before it is forwarded to the Accounts Receivable Clerk. This action will prevent fraud and be insignificant in regards to the cost of implementation. This would not cost the company anything, but the IT department could establish this system, or it could be written up in the company policy  making it mandatory for the employees to do this. The benefit for the company would be that the company would be able to see who made certain transactions and would be able to detect any fraudulent activities and who done them. 7.5 The company should consider investing in electronic signature capture equipment which would remove the problem of paper delivery notes when goods are delivered. It will cost the company initially but will pay for itself in the long term as it would guarantee a traceable signature of the receipt of goods including the data and time and also remove the impact on environmental sustainability. An on line quote from Topaz Systems INC revealed a price of  £86.00 Excluding VAT per device (see Appendix 8.2). This would be beneficial for sustainability of the environment. 7.6 The attitudes of both the Finance Director and Company Accountant need to be addressed. As senior management, they should both pay more attention and interest to reviewing the tasks of staff and ensuring the tasks are being completed correctly and on time. Management should also ensure the tasks are being distributed to the correct staff which will improve efficiency and performance with no costs to the company. It is important that any differences between the senior heads of management are kept behind closed doors. This is being professional and the impact on the company would mean that it would be a happier place to work in, and would lead to better output, making the company more competitive within the industry. 7.7 All invoices must be raised day to day without fail as delayed invoices create delayed payments from customers which reduces the cash flow. The company need to address staff annual leave so as to avoid a situation where there is no cover to continue the day to day invoicing. The company should also promote staff training so that employees are trained on more than one job to allow for any emergency staff absence. It could be that the company could employ agency staff for the cover, but this would come at a cost,  depending on the agency. This would require further investigation to see if the benefits of employing agency staff would actually improve the cash flow of the business. The cheaper option would be for better planning within the company ensuring that all jobs are covered when employees are on holiday. 7.8 The company should look at phasing out the receipt of cheques and promote the use of BACs transfers as the preferred payment method. This allows the company instant control and visibility of all payments and collections, and allows review of the cash analysis. It is the most secure method of payment for the company and customer, prevents fraud and is of no further cost to the company as it is already a system in use by most companies. 7.9 The Sales Director and Company Accountant must review any account that is more than two months overdue and same again when three months overdue. By complying with company policy on this, the Sales Director should promptly pass the matter on to the debt collecting agency in order to recover the money and reduce the debt becoming bad. It will cost the company  £100 plus 25% of any recovered funds but will increase cash flow. However, if overdue accounts are reviewed sooner there is a stronger possibility of avoiding involvement of the debt collecting agency. The fact that this would increase cash flow would able the business to be more competitive within the industry. 7.10 The management must commence regular staff meetings in which any needs or problems can be addressed. Regular meetings will be valuable and important as it will give the staff confidence that the company is listening and acting on any issues they have raised. These could also include the awareness of fraud and the importance of rules and guidelines relating to the Data Protection Act (1998). The costs incurred to introduce regular meetings will be minimal in respect of man hours but will benefit the company in the long term as any problems get resolved and will streamline the running of the business. 7.11 The company should implement staff appraisals as this will allow feedback relating to productivity and performance of each employee. Appraisals have been known to improve staff morale, efficiency, motivation and job satisfaction, and can highlight any training requirements needed. A professional company could be employed to provide this service, but is too costly. A decision was made to devise their own SWOT analysis form and a Performance and Development Plan form, which will cost the company minimal hours of labour only (see Appendix 8.3). This would improve on the AAT’s code of professional ethics in professional competence. 7.12 Regular training programs should be implemented for staff awareness of their role within the company. Regular training will help staff be more accurate and competent to do their job which helps the company and employee, and in the long term is cost effective for the company. An online quote was carried out to find out the cost of a self-study payroll package for levels 1 and 2. The price is  £125.00 exempt of VAT (see Appendix 8.4). This would ensure that staff were up to date with their knowledge making them professionally competent. The company could send their staff to the local training provider and this would enhance sustainability in the community. 7.13 Staff should produce an instruction manual detailing their responsibilities and tasks. This would cost the company minimal labour hours in production but would help the company by allowing staff to concentrate on the task in hand rather than being too focused on training others. This would also ensure the task would be accurately and effectively. This would make the company more cost effective and competitive within the industry. As staff are salaried, this would just be an extra job in their daily routine and the only cost would be the printing of the manuals, however putting the manuals on the staff intranet would not cost money in stationery and printing making it sustainable for the environment.