.

Tuesday, April 30, 2019

Lab Management Software Research Paper Example | Topics and Well Written Essays - 500 words - 1

Lab Management Software - Research Paper ExampleLab steering packet is a set of software technologies meant to replace manual systems in the lab. They are used to automate operations in a lab. The need for lab management software arises from the poor management of lab samples and colligate analysis including reports obtained after tedious manual sufficees often cumbered with errors (Dessy & Starling, 2013). Lab management software advance cleverness and collaboration in a modern computer lab by incorporating information. In so doing these software accelerate innovations and facilitate sustainability strategies. These software can be tailored to meet specific requirements for protecting and managing clever property (Pearce, 2012). In addition, the software can be used in the planning, analyzing, executing, mining and reporting of experiments and observational results.This section delves into the analysis of the benefits of using lab management software as opposed to the manua l process of recording and managing experiments and experiment data. One benefits of lab management software is assisting lab personnel in devising orders. This is because it allows searching across multiple vendors to compare prices of lab equipment and supplies (Pearce, 2012). Further, the personnel may also search from a large database that offers a huge variety of products and thus choose to add new items. Lab management software helps managers to view orders of all their members in one place, and easily edit and remove duplicate and unnecessary items during the processing of orders (Dessy & Starling, 2013).Additionally, lab management software is essential in inventory management. It allows lab personnel to furrow the location, details and status of lab supplies (Pearce, 2012). Here automatic reports are generated for this tracking.Further, use of lab management software allows for integration with external data. According to Nichols (2011), these systems allow for linking o f online data with an existing

Monday, April 29, 2019

Nature Conservancy Organization Research Paper Example | Topics and Well Written Essays - 750 words

Nature Conservancy Organization - Research Paper ExampleMost news that alarmed us recently or the past few years were the unforgettable natural calamities or what they c on the whole incidents of when disposition strikes back. These ar commonly a surge of typhoons, res publicaquakes, tsunamis that destroy populacey lives and properties that leave people with close nothing. Though each incident has a unique gravity and casualty stories, what is common to all would be the fact that all these are undeniably caused or triggered by irresponsible acts of man. These rent kept man wondering how to avoid them from happening again while little is done to reach this goal. However, one of those that suck in to standard up and make a change would be the Nature Conservancy Organization. The Nature Conservancy is one of the spark advance conservation organizations that works all over the world to initiate programs that would seek to protect our mother earth that would, in return, protect a ll of us in the long run. What sets them a break in is the fact that they do not only provide sustain, manpower, and funds during an immediate need such as after an intense tsunami sweep almost all of Japan, instead, they are an organization that continuously champions ecological projects to give solution to the most atmospheric pressure conservation threats at the largest scale (The Nature Conservancy - Organizations - TakingITGlobal. TakingITGlobal - Organizations. N.p., n.d). Having knowledge on the organizations mission and vision, I would greatly encourage people to donate their time or money to the Nature Conservancy organization. There are a lot of reasons why I would. First of all, with the growing knowledge of people towards the worsening terminus of our earth today, as the damage done to it already exceed the efforts people slowly initiate, one of the strongest reasons why most people do not get involve is that they do not have the locus where they could extend help a nd not because they do not have much time or have no money to spare. Thus, by studying the Nature Conservancy Organization which has been doing what they do since 1951 and has already proven physical structure in conserving lands and waters, one would be sure that ones time and money would not go to waste if invested with them. This is because this organization has already established certain processes that are proven to work throughout all the years, have had established significant connections with other organizations and parties that would be helpful in reaching their goals, and at the alike(p) time already have great knowledge on how to improve the condition of our nature. Aside from that, eyesight their organization as a whole, I would say that they are more flexible and welcomes different ship canal that people can extend help. This is because of the fact that it has always opened its doors to youth who want to get involved temporarily or permanently in three ways, which ar e by being a part of the team, being a supporter, or perhaps helping through resources. Thus, if you are someone who wants to make manner of speaking the earth your career, you can easily be part of the team by being a fragment who would physically address conservation challenges all over the world. If you are someone who wants to take a step in saving the earth and yet you have a job that you love, you can be of help by being a supporter through helping promote nature conservation, gather probable funders of their

Sunday, April 28, 2019

Free Market System Essay Example | Topics and Well Written Essays - 2250 words

Free Market arranging - Essay ExampleThis is more of a hypothetical situation as no economy in the world is in a total Laissez- becominge state. As opposed to be after economy, the rid-market economy allows households and mystic firms and businesses to own land and other resources and use them to invest in all part or bena of the economy which seems lucrative and profitable to them (Rao, 1998). In order to understand the benefits of free-market economy, one needs to understand how the planned economy works. In a planned economy, also known as command economy, all the resources are state owned. Its allocation is decided by the judicature in order to maximize the societys welfare regardless of the profit motive. This means that even if the venture does not put on profit for the judicature and if the venture is good for the societys welfare, the state would continue to allocate its resources to the latter. For example, if a government sets up a state-funded hospital in a remot e are with state-of-the-art facilities, it cannot expect a fair bring round of revenue from its investment. However, this venture would increase the life expectancy of the people in the area and mend their standard of living. The government, run in a command economy will not withdraw the investment. Likewise, operating a state-owned Postal Service in a remote area would incur losses as there would hardly be enough posts to break-even. Despite a ventures disability to earn profit, a planned economy would continue to invest if a venture is maximizing the societys welfare. Examples include building roads, infrastructure, merit and public goods etc. As there is no profit motive, the government will not invest as per market forces and the entreat of the consumers. For example, if there is a high demand of luxury goods in the metropolitan city of an economy, the government would rather invest in those areas which would satisfy introductory necessities of people in different parts of the country. Likewise, the government would not be interested to produce variants of any category. For example, there would be a limited range of cars produced in the economy. Some critiques argue that this economic arrangement maximizes the societys welfare and there is more even distribution of income in the economy as opposed to free market system. This is true to some extent however, like the case of Laissez-faire, there is no economy in the world which is entirely command economy. There is some level of international handicraft or some or some level of production in an economy which is driven by profit motive. However just for the sake of argument, planned economies fail to meet the consumers demand in an economy. withal this, as there is no profit motive, the workers get de-motivated and as they are not allowed to own assets or factors of production, the economys GDP would be restricted to what a free-economy could otherwise have achieved. Besides this, the resources pers ist to be misallocated as they will not be yielding a fair return which it otherwise would have if the respective end product had a demand. The government would just be injecting more resources with no return as reimbursement at the expense of other people who would deserve a fair return for their taxes in the form of a diverse range of commodities to choose from (Rao, 1998). In a free-market economy, the resources are not just state-owned. Individuals and firms have the liberty to invest in whatever which is in demand. The market-forces would move in to arouse the prices automatically and bridge the gap between demand and supply. Market forces will only come into accept when the resources have some mobility and the consumers are free to choose from a range of products. Besides this, in the free market economy, there is a

Saturday, April 27, 2019

Outline, Introduction, Works Consulted, & Title Page Assignment

Outline, Introduction, kit and caboodle Consulted, & Title Page - Assignment ExampleAt the end of the paper the hope is that a much nuanced overall perspective of clean Dam is achieved, to inform policy and general thinking about the emerging tense of the dam and the prospects of the dam in context with the future of the United States (A&E Television Networks Davis et al Finn Hiltzik Wiltshire),Angelier, Jacques et al. Neogene paleostress changes in the Basin and Range A case study at Hoover Dam, Nevada-Arizona. The Geological Society of the States Bulletin. 2013. Web. 27 October 2013. Davis, Raymond et al. Cement Investigations for the Hoover Dam. Journal proceeding of the American Concrete Institute 29. 1 June 1933. Web. 14 October 2013. Finn, Matt. See and Learn the History of the Hoover Dam, despite the slimdown. Fox News. 9 October 2013. Web. 14 October 2013. Haven, Janet. The Hoover Dam Lonely Lands Made Beautiful. The University of Virginia American Studies Program. n.d. Web. 28 October 2013. Koch, Wendy. Climate change will crash US energy supply, report says. USA Today. 2013. Web. 28 October 2013. Paulson, Larry et al. The Limnological status of Lake Mead and Lake Mohave under present and future powerplant operations of Hoover Dam. UNLV. 1980. Web. 28 October 2013. Wiltshire, Richard, Gilbert, David and Rogers, Gerry. Hoover Dam 75th Anniversary History Symposium Proceedings of the Hoover Dam 75th Anniversary History Symposium, October 21-22, 2010, Las Vegas, Nevada. 2011. ASCE

Friday, April 26, 2019

Compare the parliamentary and presidential forms of government. What Essay

equalise the parliamentary and presidential forms of government. What argon the strengths and weakness of each - Essay ExampleThe premier(a) Minister (who is the of import decision maker) may be elected to the legislature in the same way that all other members are elected (Governing Systems and Executive-Legislative Relations n.d.). Power in Parliamentary systems is concentrated in the Parliamentary leaders. It fol utters that pressure groups, to get on their interests, must influence the leaders, and this they can do effectively only by putting pressure on them directly or by acting through agencies that can, above all the parties and civil servants. Parliament, of course, also has just about influence with its leaders, hence it is non entirely useless for British pressure groups to try to influence Prime Ministers (Mettenhiem 27). But compared to the pressures exerted through parties and civil servants their parliamentary activities are secondary. For instance, the need to focus pressure on the bureaucrats is strengthen by the activities of British government. First, the vast scope and technical character of decision-making required by welfare-state policies has led to the decadency of more and more decision-making authority to the bureaucracy, so that there is in Britain a vast amount of executive legislation (Ben-Zion Kaminsky 221). Equally important, the decision-making powers delegated to the Departments are likely to be of special concern to interest groups (Lijphart 129). General policy, of course, is until now predominantly made by the Government, but technical details, especially the sort needing fairly frequent revisions (e.g., how oft money is to be paid to doctors what prices to guarantee to the farmers on what basis to grant or withhold licenses to build, import, aftermath securities or acquire raw materials), are taken care of by the Departments, and such details are likely to be of as great concern to interest groups as policy in i ts bounteous sense (Mettenhiem 29). In contrast to Parliamentary systems, where the P.M is a party leader, the President is chosen by a separate election. The President then appoints his or her cabinet of ministers (or secretaries in US parlance). Ministers/Secretaries usually are not simultaneously members of the legislature, although their appointment may require the advice and consent of the legislative branch (Governing Systems and Executive-Legislative Relations n.d.). In this view, the original separation of the executive and the legislature is the main culprit in the now excessive fractionizing of governmental power. side by side(p) Lijphart (1992) the notion of the supremacy of parliament as a whole over its parts is a typical characteristic of parliamentary systems (37).The main differences between the Parliamentary and Presidential forms of government are found in separation of power (Lijphart 16). In general, the Presidential form stipulates separation of power betwee n different branches tour the Parliamentary form means a fusion of power. In both forms, corporatism is characterized by high concentrations of government power as well as private power (Ben-Zion Kaminsky 221). Pluralism, on the other hand, is based on low concentrations of government and private power. A state-directed system is characterized by high concentration of government power, and low concentration of private power. And, finally, high concentratio

Thursday, April 25, 2019

Plato's Republic - Does this mean that Plato's view of human nature Essay

Platos Republic - Does this mean that Platos view of homophile nature had no influence on his conception of just and good politica - Essay ExampleFor this reason, most theorists that extend to formulate the role and the characteristics of political institutions primarily refer to human nature, as influencing politics in every last(predicate) their aspects. Plato seems to follow a different practice. More specifically, in Republic politics and political institutions are basisvas and evaluated without a direct reference to human nature. However, if studied carefully the Republic reveals a close kind between human nature and politics. For this reason it would be wrong to claim that Plato did not take into circumstance human nature when developing his explanations for politics rather Plato incorporated his views on human nature in his dialogues so that human nature is explained simultaneously with politics. The fact practice is analyzed below aiming to show that in Republic hum an nature has been the basis for the explanations for political institutions, even if the relationship between these two concepts is not of all time clear. 2. Human nature and politics for Plato Platos Republic has been developed in order to explain the role and the elements of politics, as appeared in the extra era. Still, the Republic is not fully related to politics it can be alike used in order to understand human nature. A thorough analyse of Republic would attend to to verify the importance of human nature for Plato. Of course, the Republic is a text give to politics however, it is the study of politics that helps readers to understand also the thinking and the kind life of individuals in the particular catch. The direct relationship between the politics and the human nature, as this relationship is reflected in Republic, can be understood by referring, indicatively, to certain parts of Republic. In the first volume of Republic, in book A, Socrates discusses with Kefalo s, the fuss of Polemarhos. In the above dialogue Kefalos notes that he now, that he is quite old, enjoys the discussion more than when he was jr. (328d). For this reason, he asks from Socrates to visit Piraeus more often so that he has the chance to discuss with him. Socrates replies to Kefalos that he also can learn from Kefalos important details in regard to the particular period of time, the senescence (328e). Socrates claims that Kefalos would help him to understand whether this period of time is difficult or not (328e). The specific part of Republic makes a clear reference to human nature aging is an indispensable aspect of human life so that it can be characterized as an element of human nature. In the dialogue that follows, Kefalos offers to Socrates explanations in regard to the particular period of human life (329a-d). Further on, the interaction between this period and human life and the social and political life of individuals is clearly explained (330a-331d) the dialogu e between Kefalos and Socrates ends with the explanation of the potential relationship between this period of human life and justice (331c-d). In the next dialogue, Socrates discusses with Polemarhos the elements of justice. Socrates aims to explain to Polemarhos the actual role of justice inwardly society. The explanation given by Socrates is based on certain arguments. Reference is made to the view of Simonides that friends should always seek for the good of their friends and they should never seek for their bad (332a). Polemarhos agrees that this view is right (332a). The above view reflects human behavior, as part of human nature. The involvement of human

Rhetorical context assignment Essay Example | Topics and Well Written Essays - 500 words

Rhetorical context assignment - Essay ExampleA poll, published the same day he part withed his terminology, had it that only 26 per cent of the public approved his use of the Vietnam War. With the rest 74 per cent being against his handling of the war, it was evident that majority were for the view that the United States should stage its bombardment of Northern Vietnam. The Pacifica Radio/UC Berkeley had reported that, the advisory body of current and retired professorships advisers that President Johnson constituted on Match 25 to 26, had advised him against increasing war troops in Vietnam in for peaceful negotiations. According to the HistoryPlace article titled, President Lyndon Baines Johnson decides not to seek re-election, in that location was popular and political wearing away for the support of the war. The Democrats were against the decisions and led various demonstrations in America. Moreover, the Newshistory.com article titled President Johnson Orders Air Strikes a gainst North Vietnam, had it that, there was a reason for America escalating the war on Vietnam because the Asian communists went on provoking America to require and bomb Northern Vietnam. In this case, there were different reactions on this topic according to different affiliations. As he stated in his speech, peaceful negotiations were the only way out, and this move was preferred by the ornateness of the time.The rhetoric of stopping the Northern Vietnam bombardment and seeking peaceful negotiation inspired the president to deliver this speech. In this case, the rhetor was responding to the idea that the bombardment of the Northern Vietnam should be de-escalated. Secondly the peoples opinion prefer peaceful negotiations rather than war in approaching the situation in Vietnam. He used his speech to show the benefits of peaceful negotiations to the Northern Vietnam, a move which was meant to gladden the majority who were against his former stand. The rhetor was also cognisant t hat his

Wednesday, April 24, 2019

Banking; an ethical dilemma Essay Example | Topics and Well Written Essays - 2500 words

Banking an ethical dilemma - Essay ExampleThis paper attempts to cover the ethical dilemma, which can be faced by any bank in its operational activity, twain in the external surround and conflicts of interest arising within the organization. The ethical dilemma that arises within working environment of a bank is more severe, as these systematically weaken the vibrant economic system of a country. The concept of ethical dilemmas had become more pressing during the recent financial crisis, as it was strongly believed that unethical conduct of the financial industry in general and banking in particular, had led to global economic meltdown. The place of this paper is to discuss ethical considerations of the banking industry and compliance of the banks to these morals in order to understand the means banking industry faces the challenges of ethical dilemma. The last section of the paper discusses few of the policy recomm stamp outations, which can help to firmness of purpose issues of ethical dilemma faced by the banks.A vibrant banking industry is extremely important for prim functioning of an economy. This makes the issue of ethical considerations in banking an extremely relevant topic. Banking sector merely acts as an mediator between the depositor and creditor. A respectable bank is expected to be honest, exhibit integrity in its transactions, social responsibility, accountability and compliance to promises (Solomon, 1992). The ethical dilemma for banks arises because they have to work in grey area of ethics and often under high level of pressure. Sometimes, in order to gain financial benefits, banks often end up making decisions that undermines ethical issues, which is the root cause of the problem. There have been numerous cases where banks have been elusive in scandals revolving around acceptance of bribes, advancing loans to unfit customers and lending to connected parties, which may be considered as unethical on part of the bank. In a research con ducted by Carse

Tuesday, April 23, 2019

Assignment Essay Example | Topics and Well Written Essays - 1250 words - 3

assigning - Essay ExampleStill, the Police may be able to pin both of the individuals for drug trafficking and willpower if they have seen marijuana in plain sight and if it is not the case then, the seizure and search took orchestrate in the given scenario is not admissible to the courtyard of law. The couple merchant ship only be prosecuted for violating usance check. Q.2 The need to practice due diligence is applicable in this case because Tangelo was well cognisant of the dangers that were associated with watching a baseball bouncy (Jennings pp.300). Additionally, she had read the statement behind the tickets which relieved the organisation from some(prenominal) kind of liability for an incident that may tug place during the games and that formed a tort. Furthermore, the featured organization had taken preventive measure in order to contain the ball and the punching of a hole in the net can be identified as a mere coincident. The whole incident can be presented as a co nsequence of a decision to go and watch a game while the injured sh arey was having knowledge of the risks and therefore, cannot claim successfully for damages in the court of law. The court might decide to apply ordinary damages in this regard. Q.3 The purchaser has already conditionalized its performance with a favorable outcome of an event and therefore, the condition of obtaining a loan from the bank was a valid part of the contract that was signed by both parties (Jennings pp.35). The claim of specific performance is invalid because the purchasing troupe stated a condition that has to be fulfilled before a contract can be practiced. The seller however, can claim damages and specific performance against the involved bank whose manager did not supply the seller with a loan on a personal conflict. If the banks stupidity to loan the seller is legally justified then the charges will be dropped. Q.4 The environmental laws are growingly utilize in order to preserve indispensable habitat of earth and therefore, the companies are strongly being recommended to take stronger measures towards returning to the environment what they have taken from it previously. Additionally, the companies that have become sensitive in the direction of preserving natural environment over the past few years are now adding environmental costs while, execute strategic decision making (Esty pp. 25). The governments on the hand are applying environmental taxation on firms that are known to pollute the environment in abundance. Finally, the companies like Herman Miller, FedEx and McDonalds have been cited in the book with the title of commonality to Gold for their exceptional level of strategic dedication for environmental safety. Q.5 The companies are liable for the safety of their employees below the US labor law. The excuse that Nick was operating the crane in an inappropriate way subject matter that he is either incapable or poorly trained. In both of the cases organization is at pause because either they are making an untrained or poorly trained person to run the crane. The follow should have known about Nicks poor ability to manage crane. Based on the above argument, Nick is fully capable and eligible to receive damages and treatment expenses from his employer. Q.6 The pay social structure is determined on the basis of one

Monday, April 22, 2019

Emotions as Strategic Game in a Hostile Workplace Case Study - 40

Emotions as strategical Game in a Hostile Workplace - Case Study ExampleThis research go out begin with the statement that emerging from her own assertions in the interview, Laura seems to be unjustified in her arguments that her organizational finishing promotes coldness and unproductivity. On the contrary, giving employees an opportunity to express their emotions have a negative influence on the productivity of an organization. More specifically, the management approach not to accept the expression of anger, cultism, happiness or all aspect of emotion is in a bid not to undermine the routine performance of employees. draft from Darwins evolutionary principles, emotions tend to serve a specific purpose to enhance the survival mechanisms of man. In position, evolutionary psychologists point out that emotions, whether regarded as positive or negative, serve a particular role. On another level, positive emotions like happiness and gratitude show favorable evaluation, while negati ve ones like fear and anger tend to be opposite. Lauras organizational culture seems to be influenced more by the myth of rationality of scientific management that became evident in the late nineteenth century. This theory is premised on the fact that a successful organization is one that did not allow employees to display any emotions.

Sunday, April 21, 2019

Bad marketing, bad budgeting, and bad customer service can lead to the Research Paper

no-count marketing, bad budgeting, and bad customer service can lead to the failure of a business - enquiry Paper Example(Mercer, David. 1996 Shim, Jae. K, Siegel, Joel.G, Shim, Allison.I. 2011)A good and healthy business needs a perfect conglutination and coordination of these components in order to be profitable. Organization can not exist without its market all its strategies argon based on winning the market. merchandiseing focuses and revolves around customers needs and demands. To any governance customer- i.e. the consumers of its product are everything. They are revenue generating and are the reason for which the disposal exists. Marketing emphasizes on a long consideration perspective of building strong and long term relationships with the customers. The aims of marketing is to reduce start the dissatisfied customers, identify reasons for their dissatisfaction and work on strategies and products that fulfill their demand and needs, keep them satisfied and brings custom er trueness as increased customers lead to increased revenues and profitability. (Mercer, David. 1996)Market research and advertisement are important aspects of marketing. Market research helps the organization to gain an understanding about the environment it operates in and gives an in-depth knowledge about the opportunities and risks which helps the organization in formulating its future strategies for success. Advertisement and promotion on the other hand are other shits to puzzle or increase brand recognition and increase market share. Other strategies of marketing like subsequently sales services, promotional offers etc. are all ways to win customers for growing revenues and profitability. (Mercer, David. 1996)Budgeting is a tool and technique used for systematic and productive management. Budgeting allocate funds and set targets to achieve a in demand(p) outcome. Budgets are created after determining the over all strategies of the company, then these strategies are trans lated into long tem and short term goals and objectives which provides the basis of budgeting and allocating resources.

Saturday, April 20, 2019

International commercial dispute resolution Coursework

International commercial dispute re solution - Coursework Example...............................4 altercate Management6 How Detached Are The Arbitration Procedures From Municipal Laws............9 Theories and Examples That Support The Judiciary Nature Of Arbitration...13 Kerr LJs Views On Arbitration With Respect To English Law 17 Conclusion.18 Refernces...20 Introduction International Commercial departure Resolution can be done by alternative resolution methods. Most often these are structured as dispute resolution methods, which are described using a third somebody and a result is found with this but this need non involve legal binding. Resolution entrust be met with the inflexibility of the state beg process and will also lead to a fairer publication for the parties. History The Alternate Resolution movement began in the early 1970s in the United States. They began smell for alternatives to state court proceedings to save time and money. A big step came in 1976 when the crowd took place on the Causes of Popular Dissatis itemion with the Administration of Justice (known as Pound Conference) in Saint Paul, Minnesota. Academics, court staff and lawyers banded together to search for new ways of dispute resolution. The to the highest degree important and most widely used alternative dispute resolution method is arbitrement. An come out of the closet-of-court solvent of a dispute amongst opposing parties by a compromise proposed by a neutral authority accepted by both the parties is called arbitration. How is Arbitration Different From Other Municipal Laws? Arbitration is different from municipal laws in the fact that this is a contract that, if replaced with municipal legal procedures1, can resolve a legal dispute out of court During the conciliation something new is created at will (a contract), and arbitration by an arbitrator is judged on whether the cardinal parties agree to the resolution or not. The motto of the resolution by arbitration cour ts is Penal Point. Its just not necessarily to judge about what is right from both parties, but to find a common solution to the legal conflict, both parties compromise and come to a solution so that they can get on and legal peace is restored. This can also be a solution that would not be dogged in this form by a court. The comparisons in front of the offices are just like arbitration agreements before a conciliation board is set up. It must be ensured, how invariably, that the comparisons are designed to be sufficiently precise, so that - if necessary - they could be enforced by a bailiff. However, it remains to be historied that the comparison rate is well over 50% of cases and are not met by the parties. Only for non-compliance, enforcement ever comes into consideration. One big example of arbitration in the field of international commercial dispute settlement is the role of the dispute settlement body in the World Trade Organization (WTO).The Dispute blockage Bod

Friday, April 19, 2019

Apple's marketing strategy in China Literature review

Apples marketing strategy in China - Literature review utilisationThe competitiveness of the global environment has been made possible by technological advances that have leveled the playing playing sports stadium for international businesses to penetrate cross-border markets (Friedman, 2007). Modern means of communication, which facilitates information gathering and business transactions, allowing people around the conception to compete, connect, and collaborate (Cherunimal, 2010). Nor is the globalization trend limited to commerce and trade, such that No institution, whether a business, a university or hospital, can hope to survive, let alone to succeed, unless it measures up to the standards set by the leaders in its field any place in the world (Peter Drucker, 2007, p. 66). Several examples for international marketing planning have been conceptualized to mystify its nature and scope, although the specific nuances of the process continues to evolve with the changing dynamics of globalization. Li and Li (2009) proposed an Internet-enabled, multi-agent-based hybrid framework, which was knowing to address the three types of uncertainty conditions identified by Ashill and Jobber (2001), namely state uncertainty, or the softness to forecast future events in the global marketing environment effect uncertainty, which results from failure to understand the causes and effectuate of the changing environment and resolution uncertainty, or the inability to predict how the market will respond to the changes. The framework is graphically portrayed in the following diagram Figure 1 The Internet-enabled multi-agent-based hybrid intelligent guard framework (Li & Li, 2009). The stopping point-making framework synthesizes the processes identified in earlier academic literature. Environmental scanning and monitoring involves the straight observation of political, economic, social and technological events, and competitors moves (Jain, 1990). Strategic analysis asses ses the strengths, weaknesses, opportunities and threats, evaluates the principal criteria or factors which the firm must address. vigilance identifies the strategic intention, risk, synergy effects, and market attractiveness, and thereby defines the firms competitive advantage. Go versus no-go decision under uncertainty is a pass/fail test conditioned by fulfillment of the Go condition and failure of the No-go condition (Cohen, Rolph & Steffey, 1998). The decision-makers decide the course of action and possible alternatives to take, with cognizance of the state, effect, and response uncertainties. Entry mode selection under uncertainty is the choice of the manner in which the firm enters the commit market, given the degree of risk and the level of market control (Chee & Harris, 1998). Finally, formulating marketing strategies is concerned with the means of achieving the specify marketing goals and objectives towards creating the competitive advantage defined for the firm. These processes will be more closely described in the following sections. In the hybrid model, the processes are carried out by multiple software agents, working in an Internet-enabled system through a suitable software architecture and underlying integration method (Li & Li, 2009). bow 1 International marketing envir

Thursday, April 18, 2019

Religion, Feminism, and Environmentalism Essay Example | Topics and Well Written Essays - 1250 words

Religion, Feminism, and Environmentalism - set about ExampleThe concept of ecological sustainability in the Hindu traditions goes back to the traditional beliefs of respecting and creating a special kind with the environment around. Similarly, in Christian women the ecological sustainability revives the tradition that God gave this world to the creatures for their use and dominance all over the earth and all its creations. Buddhism also upgrades the idea of environmental ethics in the daily lives of the people to promote a non-violent ecology. Ecological womens liberation movement is a term that describes the collimate system of environmental evolution and exploitation of women in the society. These theories suggest that the natural resources and women, both atomic number 18 exploited by the dominance of men. Men atomic number 18 dominant on nature and women because these ar the powerless groups. The control over nature is seen as parallel to the control over women. The male dominance in the society is seen by the eco-feminists as the reason for the environmental crisis that we are facing. The male dominance agents include fights for power, political ties, the male oriented culture of decision feature etc., and these are merely the reasons for the destruction of the environment. The ecological feminist theories also play an important employment to highlight the relationship among the environmental politics and the philosophy of the society. These theories say that this relation is enhanced by the focus on gender. Philosophically, eco-feminism is the name given to the concept that talks about the link of ecology and feminism. This concept may be supported and opposed by the examination of this link. Some of the conceptual frameworks that are covered under the scheme of eco-feminism are the distinction among feminism and animal liberation, violence and exploitation of environment etc. Ecological feminism shows that man is dominant on both nature and women (Warren 25). Feminism is linked with ecology and eco-feminists argue that in that location is a deep connection between nature and women. Women have the potential to dominate the environment. The reasons for this link are the oppression that is faced commonly by women and nature at the hands of the male dominant, patriarchal society. Women are believed to have ecological knowledge ever since the society emerged. They connect with the environment through the daily interactions they make with natures processes. Ecological feminism in India Feminism in India describes the equality of men and women that is realized on social, political and economic level. Feminists in India are active and have quite successfully provided the women in India with equal rights in health, work and politics. This has led to many developments of which women have been a huge part whether it is the abolition of Sati, independent organizations for women movements by Gandhi or the equality in men and wome n observed in modern India. Women were hardened and feminism was considered to be different in India than in the West. Religion has played a major component part to identify the power of women in India, and women are given the cultural space. The western society rather believes in individualism and free rights because of which feminism is promoted. The views of Hindus about nature are evident from the Hindu scripture and philosophy. gibe to the spirituality of Hindus, the women have greatly contributed in the ecological developments since the beginning. Their long history of Goddesses also shows the formative role of women in Hindu culture and religion, for example the association of women such as Lakshmi and Jaya with rivers to

International Studies Essay Example | Topics and Well Written Essays - 750 words

International Studies - Essay ExampleThe aforementioned was accomplished finished various practices such as subjoin in cultivated areas, land productivity, and input per capita labor. Agriculture was the main(prenominal) economic activity in the region with Chinese people adopting the use traditional fertilizers, variety of crops, irrigation, and eightfold cropping in order to increase production. Heavy yields experienced in these farms had an imperative role in the awkwards GDP. Some of the popular crops grown in the region included maize, potatoes, peanuts, tobacco, and sugar cane among others (Das, 2006). away from farming, many Chinese households practiced other labor-intensive economic practices such as raising lean ponds, and utilization of grass and biomass to produce fuel. Therefore, rural households mainly focused on industrial activities while activities such as weaving, making garments, and textile spinning formed part of household activities. According to research, over a quarter of Chinas GDP was derived from trade, construction, transport, traditional handicrafts, and housing. On the other hand, mass production of specie crops such as sugar, tobacco, tea, and cotton had a significant effect on the rise of Chinas GDP. Therefore, the increase in Chinas GDP exhibited before 1820 was attributed to hoidenish activities within the region that resulted into induction of employment, increase in income and wealth, and economic growth (Angus, 2007).On the other hand, some research studies associate the increase in GDP with the documentation and planned Chinese technology on Chinese science and civilisation on Needhams magnum opus. However, the aforementioned ideology does not analyze the economic effect of invention and agricultural development. One of the major contributors in the improvement of Chinese GDP was increased land productivity that resulted into go on living standards as income and wealth increased, proportionally. The

Wednesday, April 17, 2019

Country Analysis Report - Saudi Arabia Research Paper

Country Analysis Report - Saudi Arabia - Research Paper ExampleBeing a growing country, the government has launched strategies to encourage integration of the digital technology within the business sector. In this light, this is a potential market for ICT infrastructure. If apple invests in this business sector, it is likely to benefit from high school market demand, high customer loyalty, less competition and a stable market position. With a high bargaining power, the organisation should expect more profits from this surround. These benefits ar expected to last in the long term. The challenges that exist in this market sector cost of imports, delay in obtaining a license and high construction costs. In fact, this market is ranked as one of the hardest market for foreign investors to launch their products. This makes it quite hard for apple Inc to launch its business project in this market. Its ability to design a strategy that overcomes these challenges will doctor its surviv al in this market. Numerous risks holy terroren business survival in this market. Existence of terrorism and political instability promises an unpredictable future within this market environment. Also, religious conflicts make it hard to predict consumer conduct in this market. On inlet in this market, Apple Inc should be aware of these risk and devise plans to liquidate them. Altogether, Apple Inc should consider entry in this market as challenges and risks are inevitable in both market environment. Saudi Arabia Analysis Report Introduction In the 21st century, there is pressure for all business organization to push its operations in the international markets as a strategic plan to target more customers and optimize profits. Before developing an international investment plan, it is crucial to conduct a thorough environmental market scanning before choosing potential countries where business is viable. This process requires a overtake identification of the opportunities availa ble in the country, risk, difficulties and potential of the target country. This helps a business entity to understand the nature of the mod market, and decide whether it is worth to invest in this country. In addition, this helps the organization to devise the right market entry strategy to take advantage of the opportunities, neutralize risks and overcome difficulties associated with the new environment. Understanding the market environment goes counseling far in determining the success of the organization within the international market. Saudi Arabia is one of the countries that are becoming potential investment market sectors especially in the field of technology. As the country struggles to quarter technology within its industry, there is potential for ICT business in this part of the world. However, this market has associated risks that pose threat to business survival in this industry. For Apple Inc, this market sector is a potential investment environment due to the deman d of technology infrastructure that is building up in this country. Although Apple Inc products are already trending in this market, there is need to develop a manufacturing plant in this country to take dampen advantage of this market. This report is a presentation of the image of the Business environment in Saudi Arabia. It presents the opportunities, benefits, risks and difficulties that Apple Inc would encounter in launching manufacturing operations in this Saudi Arabia. The ICT Potentials of

Tuesday, April 16, 2019

Importance of Historical Perspectives Essay Example for Free

Importance of historical Perspectives EssayThe organised use of labour or Management as we now call it, is as old as time. in time it was only in the 19th century that anxiety and the idea of prudence fancy emerged as an important element of political, economic and social development. I believe that historical perspectives put one over been critically important to the development of management feeling through the centuries.Management ideas lose been demonstrable push through of social and heathenish circumstances, over time the social and cultural circumstances have radically changed and developed but the principle of management and management thought has been slow in keeping up with these developments. From my reading, I would argue that there have been three main phases that have fundamentally shaped management thought since ancient times. These phases are the early commanding management approach, the change in management thought succeeding(a) the reformation and thirdly, the naked live practices required to support the industrial revolution.From my research, it is evident that major historical events have to a fault had an important role to play in the development of different management styles and structures. In ancient times, management of people was purely autocratic. Many of the stimulate force in these times were slaves. This early exercise of management seen in ancient Egypt, act through to feudal times. It was very effective in musical accompaniment some of the great construction projects which ancient Egypt is famous for, such as the building of the pyramids, the irrigation of the Nile and the building of the tombs in the Valley of the Kings.Similarly in ancient China, the building of the Great Wall of China. These great make believes allow for us with evidence of a very organised and autocratic approach to the use of labour and also project management skills . This early autocratic period of management was heavily dominated by cultural values such as fear of punishment, fear of god, where people had no sense of individual motion and they could only look forward to a divulge life after death.This form of management continued through the middle ages and in these non-industrialised circumstances there was no no need to develop a formal body of management thought(Wren Bedeian, 2011 37) As long as society was dominated by fear and oppression this form of management was sustained. As long as Christianity and the divine right of kings hold their hold on society, management thought could not evolve and develop. However, these feudal times where religion was unvanquishable and demanded total subservience ere coming to an end. The crusades were a major catalyst for change in these times and by weakening the strength of the catholic church they were the beginning of a cultural rebirth which led to the Protestant reformation. With the reformation came the protestant work ethic which I would argue has transce nded the history of management and has fundamentally changed work practises opening the door to completely different and new management styles and structures.Prior to this commerce was viewed as an plague that corrupted peoples minds and the idea of trade could undermine the obedience demanded by the catholic church. Max Weber in the protestant ethic and spirit of capitalism urges strongly that the spirit of capitalism grew out of Protestantism and the protestant work ethic. (Wren Bedeian, 2011 26) It is clear that the transformation in attitudes in society due to the reformation brought with it the need for new management structures which would support creativity and competitiveness.These changes did not happen quickly, but they were pivotal in the fundamental change to the administration of labour being managed by many people and many different types of people rather than the autocratic few. These new managers began to think about personal gain and had to consider the best way s to achieve these gains. The shift to personal gain was accompanied by the strengthening of national economies in Europe and further afield as new countries and colonies were being discovered and established.The scene was being set for the industrial revolution. Historical perspectives were changing and along with them, new principles in management thought were emerging. Adam Smith was one of the evangelists of management thought during the early stages of the industrial revolution. One of Smiths new thoughts on management was that the market prudence would be se self regulating, that is to say that the market would be ruled by the invisible authorize(Wren Bedeian, 2011 34).His other contribution were his thoughts on the division of labour culminating in the substantial productivity that the use of engineering brought to replace human man power. Smiths principles are fundamental to modern management thought. The industrial revolution brought with it the move from agrarian life to urban living. Production became large scale and the increasing add together of factories coming into production demanded more managers who would have to be capable of successfully organising and managing all aspects of these new work places. There is no doubt that historical perspectives have been mportant in bringing about great changes for the better in management thought as evidenced by the evolution of the three phased covered herein. However I would conclude, that despite the advantages of having historical perspectives, society and the management of society does not really learn from these perspectives. I think this is well summarised in Will Durants quote in the story of civilization office staff 1 where he states that a nation is born stoic and dies epicurean(Durant, 1935 259). There is no clearer standard of this than in Ireland today.We have spent centuries struggling against the autocratic management of Irish society both by the catholic church and by British rule. The adversity of these times was eventually replaced by the development of new management structures bringing with them creativity and competiveness. However, as with many developing societies and civilisations, with this development came affluence and opportunism which in turn undermined the integrity of these management structures. Like the Epicureans, poor thought was given to how this would impact tomorrow.So as in Greece and Rome, the lack of long term prudent management and the lack of learning from the historical perspectives on management thought have meant that we have not escaped the Epicurean death blow that has been rendered to Ireland.

Monday, April 15, 2019

Nirmal Bharat Abhiyan (NBA) Essay Example for Free

Nirmal Bharat Abhiyan (NBA) Essay1. IntroductionTo accelerate the progress of sanitisation in uncouth knowledge bases, political sympathies of India is implementing from 1.4.2012, the Nirmal Bharat Abhiyan (NBA), a Centrally Sponsored Scheme earlier Total sanitation Campaign (TSC). Similarly, to put up drinking water to rural tribe in suitable quantity, the Govt. of India is implementing a interchangely sponsored Scheme called the subject area Rural inebriety water course of study (NRDWP).New DelhiThe union console table Wednesday gave its approval for restructuring of Nirmal Bharat Abhiyan into Swachh Bharat heraldic bearing. The programme is locateed at creating a clean India by 2019 with volumes participation. The cabinet has approved the Swachh Bharat bang, union Law Minister Ravi Shankar Prasad said here after a cabinet conflict chaired by Prime Minister Narendra Modi. Prasad said the mission go forth be launched Oct 2, the birth anniversary of Mahatma Gandhi.The select minister has been striving to extend a shit the mission a mass movement. The cabinet alike approved a Swachh Bharat Mission for urban areas, which leave be part of a joint Swachh Bharat Mission which has another dowry for rural areas. The drinking water and sanitisation ministry go out implement the programme in rural areas while the urban development ministry will do the same in urban areas. The Nirmal Bharat Abhiyan will be restructured into the Swachh Bharat Mission with two sub-missions Swachh Bharat Mission (rural) and Swachh Bharat Mission (urban). Budgetary provisions for the two sub-missions will be provided separately in the demand for grant of the ministries of drinking water and sanitation (for rural) and ministry of urban development (for urban), an official showment said.I take this pledge that I will re master(prenominal) committed towards cleanliness and devote time for this. I will devote 100 hours per year that is two hours per week t o voluntary work for cleanliness. I will neither litter nor let others litter. I will initiate the quest for cleanliness with myself, myfamily, my locality, my small town and my work place. I desire that the countries of the world that appear clean are so because their citizens dont indulge in littering nor do they allow it to happen. With this firm belief, I will propagate the message of Swachh Bharat Mission in villages and towns. I will encourage 100 other persons to take this pledge which I am taking today. I will endeavour to make them devote their 100 hours for cleanliness. I am confident that every step I take towards cleanliness will help in making my country clean. Narendra Modi2. Swachh Bharat AbhiyanThe present goal under NBA is to happen upon 100% access to sanitation for all rural crime syndicates by 2022. Under Swachh Bharat Abhiyan (SBA), the Goal is now pre-phoned to make India Open Defecation Free (ODF) India by 2019 by aspect of individual, cluster company good deals and villages will be kept clean, including through solid and liquid waste management through Gram panchayats. Water pipelines rent to be laid to all villages enabling tap connection into nursing homes on demand by 2019.In this matter, co-operation and convergence of all Ministries, Central distinguish objects, CSR bilateral/multilateral assistance whitethorn become requisite as well as new innovative ways of origining such(prenominal) interventions. In a federal set-up handle ours, where sanitation and water are state subjects, it is all the more important that states take the initiative to complete all activities to strain Swachh Bharat by 2019 by dove-tailing all schemes Central or defer.Swachh Bharat Mission Facts and FiguresProject Cost Rs. 1,96,009 croreProject Start Date second October 2014Project Estimated End Date 2nd October 2019Ministries Involved in Project Ministry of rural development, ministry of urban development, ministry of drinking water a nd sanitation, Public Sector Undertakings ( PSUs), corporations, NGOs, state governments etcetera Purpose of Project To make India a filth-free country in five years, to construct familiarity and usual good deals in rural and urban areas, to provide running water try, to treat waste water, to withhold roads, pavements and localities clean etc.3. BACKGROUND3.1 Individual Health and hygiene is largely dependent on adequate availability of drinking water and Proper sanitation. There is, therefore, a direct relationship among water, sanitation and health. Consumption of unsafe drinking water, im right(a) disposal of human excreta, improper environmental Sanitation and pretermit of personal and food hygiene deal been major causes of many diseases in Developing countries. India is no c examine to this. Government started the Central Rural Sanitation class (CRSP) in 1986 primarily with the objective of improving the graphic symbol of life of the rural People and also to provide privacy and dignity to women.3.2 The judgment of sanitation was grow to include personal hygiene, home sanitation, safe water, Garbage disposal, excreta disposal and waste water disposal. With this broader concept of sanitation, CRSP take a demand driven approach with the name Total Sanitation Campaign (TSC) with sum From 1999.The revised approach emphasized more on Information, Education and Communication (IEC), Human Resource cultivation, capacitor Development activities to increase sensation among the rural people and generation of demand for wholesome facilities. This enhanced peoples capacity to Choose appropriate options through alternate delivery mechanisms as per their economic condition. The Programme was implemented with focus on association-led and people centred initiatives. Financial incentives were provided to Below Poverty mental strain (BPL) kinspersons for construction and usage of Individual household latrines (IHHL) in recognition of their achievemen ts. Assistance was also extended for construction of school toilet units, Anganwadi toilets and confederation hygienic Byzantinees (CSC) apart From undertaking activities under Solid and Liquid Waste Management (SLWM).3.3 To book a fillip to the TSC, Government of India also launched the Nirmal Gram Puraskar (NGP) that Sought to recognise the achievements and efforts make in ensuring broad sanitation insurance coverage. The award Gained immensepopularity and contributed effectively in bringing just about a movement in the residential district for attaining the Nirmal Status thereby significantly adding to the achievements made for increasing the Sanitation coverage in the rural areas of the country.3.4 Encouraged by the success of NGP, the TSC is being renamed as Nirmal Bharat Abhiyan (NBA). The Objective is to accelerate the sanitation coverage in the rural areas so as to comprehensively cover the rural community through renewed strategies and vividness approach. Nirmal Bh arat Abhiyan (NBA) envisages covering the entire community for saturated outcomes with a view to create Nirmal Gram panchayats with spare-time activity priorities proviso of Individual theatre Latrine (IHHL) of both Below Poverty Line (BPL) and Identified above Poverty Line (APL) households within a Gram Panchayat (GP). Gram Panchayats where all habitations have access to water to be taken up. Priority May be given to Gram Panchayats having functional piped water supply, Provision of sanitation facilities in Government Schools and Anganwadis in Government grammatical constructions within these GPs Solid and Liquid Waste Management (SLWM) for proposed and animate Nirmal Grams Extensive capacity building of the stake holders like Panchayati Raj Institutions (PRIs), Village Water and Sanitation Committees (VWSCs) and field functionaries for sustainable sanitation. Appropriate convergence with MNREGS with unskilled man-days and skilled man-days4. OBJECTIVESThe main objectives of t he NBA are as undera) Bring about an improvement in the general quality of life in the rural areas. b) Accelerate sanitation coverage in rural areas to achieve the vision of Nirmal Bharat by 2022 with all gram Panchayats in the country attaining Nirmal status. c) touch off communities and Panchayati Raj Institutions promoting sustainable sanitation facilities through awareness creation and health pedagogy. d) To cover the remaining schools not cover under Sarva Shiksha Abhiyan (SSA) and Anganwadi Centres in the rural areas with proper sanitation facilities and undertake pro combat-ready promotion of Hygiene education and hygienic habits among students. e) Encourage costeffective and appropriate technologies for ecologically safe and sustainable Sanitation. f) Develop community managed environmental sanitation systems focusing on solid liquid waste Management for overall cleanliness in the rural areas.5. STRATEGYThe strategy is to transform rural India into Nirmal Bharat by adopt ing the community led and People centred strategies and community saturation approach. A demand driven approach is to be continued with emphasis on awareness creation and demand generation for sanitary facilities in houses, Schools and for cleaner environment. Alternate delivery mechanisms would be select to graceful the Community needs. The provision of incentives for individual household latrine units to the poorest of the poor households has been widened to cover the other needy households in any case so as to attain Community outcomes. Availability of water in the Gram Panchayat shall be an important factor for sustaining sanitation facilities created.Rural School Sanitation remains a major fortune and an entry Point for wider acceptance of sanitation by the rural people. Wider technology options are being provided to meet the customer preferences and location- specific needs. Intensive IEC Campaign is the Corner stone of the programme involving Panchayati Raj Institutions, Co-operatives, ASHA, Anganwadi Workers, Women Groups, Self Help Groups, and NGOs etc. A roadmap for engagement of corporate houses is being introduced. More transparent system involving social audit and active peoples participation in the implementation process of NBA is being introduced. Convergence with MNREGS shall also be Important to facilitate the rural households with farm animal availability for creating their own sanitation Facilities.6. IMPLEMENTATIONThe Guidelines of NBA and the provisions hereinafter are applicable with effect from 01.04.2012. Implementation of NBA is proposed with Gram Panchayat as the base unit. A put up proposal that Emanates from a territorial dominion is scrutinized and consolidated by the State Government and transmitted to The Government of India (Ministry of Drinking Water and Sanitation) as a State Plan. NBA is to be Implemented in phases with start-up activities. notes areto be made available for preliminary IEC work. The physical implemen tation gets oriented towards satisfying the felt-needs, wherein individual Households choose from a menu of options for their household latrines.The built-in flexibility in the Menu of options gives the poor and the disadvantaged families opportunity for subsequent up gradation Depending upon their requirements and financial position. In the campaign approach, a synergistic Interaction between the Government agencies and other stakeholders is essential. To bring about the desired deportmental changes for relevant sanitary practices, intensive IEC and advocacy, with company of NGOs/ Panchayati Raj Institutions/resource organizations is envisaged.NBA will be implemented with a district as the find. The States/UTs are expected to touch on/revise NBA Projects for all the districts, consolidate at State level as State Plan and present Before the Government of India.7. COMPONENTS OF NBAThe Programme components and activities for NBA implementation are as follows(a) Start-Up Activitie sThe start-up activities includea. Conducting of preliminary survey to esteem the status of sanitation and hygiene practices.b. Base line survey.c. Orientation of key personnel at the district/GP level.d. Preparation of State Plan.The cost of Start-up activities will be met from the IEC pecuniary resource up to Rs. 10 Lakh. improveral fund. Requirement, if any, shall be met by the State.(b) IEC ActivitiesInformation, Education and Communication (IEC) are important components of the Programme. These intend to trigger the demand for sanitary facilities in the rural areas for households, schools, Anganwadis and Community Sanitary Complexes through behavioural change. The activities carried out under these components should be area specific and should also involve all sections of the rural Population. IEC is not a one-time activity. IECstrategy and plan to be drawn to include creation of Demand leading to construction and use in a carry on manner. IEC should be conducted at all tie rs i.e. Districts, Blocks and Gram Panchayat.A national communication strategy framework has been positive by Government of India giving Emphasis on Inter Personal Communication (IPC) at the grass understructures level. The states are to evolve their own strategy using folk media, mass media and also outdoor media like wall painting, hoarding etc. The IEC should also focus on health and hygiene practices and environmental sanitation aspects.Interpersonal communication and door to door to door contact are recognised as the nigh Significant tools for attaining the programme goals. In order to efficacyen communication machinery at the village level with participatory social mobilization, guidelines for engagement of village level Motivators (Swachchhata Doot / Sanitation Messengers) have been issued separately. As part of this Strategy, in addition to Swachchhata Doots, field functionaries like Bharat Nirman Volunteers, ASHA, Anganwadi workers, School T for each oneers etc. can also be engaged at the village level for demand creation and taking up behaviour change communication. The motivator can be given suitable incentive from the Funds earmarked for IEC. The incentive will be performance based i.e. in terms of motivating the Number of households and schools/ Anganwadis to construct latrines and use them.Each project district should prepare a detailed IEC plan along with the one-year Action Plan with Defined strategies to reach all sections of the community. The aim of such a communication plan is to motivate rural people to adopt hygiene behaviour as a way of life and thereby develop and maintain all Facilities created under the programme. The Annual IEC Action Plan should be duly approved by the DWSC/DWSM. The Communication and Capacity Development unit of measurements (CCDUs) / Water and Sanitation Support Organisations (WSSOs) set up at the state level moldiness support the districts in developing a good IEC plan and also in implementing it. Observance of Sanitation Day/ Sanitation Week / Sanitation Fortnight should be essential component of the Annual Action Plan.For effective public exposure of the IEC material, funds may also be provided under this component To blocks and gram Panchayats for execution of works. The development of such material executed by the Panchayats may be standardized by the district or the CCDU.The IEC funds should be broadly divided into pre Nirmal and Post- Nirmal phase so as to have Funds for sustaining the movement. The project districts, however, shall have the flexibility of deciding this division depending on the baseline survey reports and rate of acceleration of sanitation coverage.Funds available under IEC may be used for imparting hygiene education to the rural communities, universal public, as well as children in schools. The IEC plan should include a component for rising cognizance among school going children, teachers and PTAs.IEC funding will be in the ratio of 8020 between GOI and the State Governments and the total IEC Cost including start up grant will be limited to 15% of the total project cost.(c) Capacity BuildingThis component is for training of VWSC and PRI members, block and district functionaries and Grass root functionaries like ASHA and other health, education and related functionaries, Anganwadi Workers etc. SHGs can be trained in trades such as masonry work, brick-making, toilet pan making and Plumbing etc. as also for awareness education activities. NGOs/CBOs of repute can be engaged for this Activity. State Resource Centres and Regional / District Resource Centres should be identified for Conducting such trainings.Capacity building funding will be in the ratio of 8020 between GOI and the State Governments and will be limited to 2% of the IEC budget.(d) turn of events of Individual Household LatrinesA duly completed household sanitary latrine shall comprise of a Toilet Unitincluding a super Structure. The programme is aimed to cover all the rural families. Incentive as provided under the Scheme may be extended to all Below Poverty Line (BPL) Households and Above Poverty Line Households (APL) restrict to SCs/STs, small and marginal farmers, landless labourers with homestead, physically handicapped and women headed households. The construction of household toilets should be undertaken by the household itself and on completion and use of the toilet the cash incentive can be given to the household in recognition of its achievement.The incentive amount to Below Poverty Line (BPL) household/identified APLs for construction of one unit of IHHL shall be Rs.4600.00n (Rs.5100.00 for rough and hilly areas). The central contend out of this shall be Rs.3200.00 (Rs.3700.00 in case of hilly and difficult areas) and State Government share shall Be Rs.1400.00. Minimum beneficiary share shall be Rs.900.00 in cash or labour. State Governments are allowed the flexibility to provide amplyer incentive for a household toilet, of the same or h igher unit costs from their own funds. All houses constructed with the central or/and state assistance should invariably Have suitable sanitation facility as an inbuilt part. However, all houses constructed by the beneficiaries Under Indira Awas Yojana (IAY) or any other state rural housing scheme which did not have toilets shall also be eligible for the incentive as above for creation of sanitation facilities for the targeted groups Under NBA.APL families not covered by the above incentives will take up construction of the household Latrines on their own through motivation. The IEC activities will provide comprehensive coverage to all the families in the GP without exceptions. APL families facing cash crunch may access the revolving fund as outlined in the guidelines.Construction of bucket latrines is not permitted in the rural areas. The existing bucket latrines, if any, should be converted to sanitary latrines and the sacramental manduction pattern for incentive for the targete d Beneficiaries shall be identical to that of construction of individual house hold latrines.Ministry of Rural Development notification Number S.O.l022 (E) dated04.05.2012 regarding Convergence of TSC with MNREGS will be mutatis mutandis applicable for convergence with NBA.(e) Rural Sanitary Marts and Production CentersThe Rural Sanitary Mart is an outlet dealing with the materials, hardware and designs ask for The construction of sanitary latrines, soakage and compost pits, vermi-composting, slipstream platforms, Certified domestic water filters and other sanitation hygiene accessories required. RSMs should gibe that a variety of pans (ceramic, mosaic, HDP, fiberglass) are available for choice by the Beneficiaries. RSM should necessarily have those items, which are required as a part of the sanitation Package.It is a commercial venture with a social objective. The main aim of having a RSM is to provide Materials, services and guidance needed for constructing different types of latrines and other sanitary Facilities for a clean environment. Production Centers are the means to produce cost effective affordable Sanitary materials at the local level. They could be independent or part of the RSMs.The Production Centers/Rural Sanitary Marts could be heart-to-heart and operated by SHGs / women Organizations/Panchayats/NGOs etc. Support of private entrepreneurs may also be taken for ensuring An effective supply chain. DWSM/DWSC should have a Memorandum of Understanding (MoU) with the RSMs/PCs along with A system of joint monitoring evolved to ensure that the RSMs PCs are on track with production plans As per requirement. RSMs should have a method of quality franchise of its products and a band of Trained masons and motivators.Quality standards (where notified by BIS or by MoDWS) for each of the items of purchase should Be strictly adhered to.An interest free loan up to Rs.3.5 lakh can be given for establishing RSM/PC out of revolving fund Available with the di strict. In case more RSMs are required, a maximum of up to Rs.35 Lakh from the Revolving Fund can be utilized for this purpose. Loans from the revolving fund for RSM/PC shall be Recovered in 12-18 instalments after one year from the date of receiving theloan.(f) Provision of Revolving Fund in the DistrictThe revolving fund may be given to Cooperative Societies or Self Help Groups whose Creditworthiness is established, for providing cheap finance to their members. Loan from this fund Should be recovered in 12-18 instalments. NBA projects will have the flexibility to decide the other Terms and conditions for potency of the revolving fund. This revolving fund can be accessed by APL Households not covered for incentives under the guidelines. Loan can also be given to the owner of the Household where Anganwadi centre is located for construction of plunder friendly toilet provided the ICDS Authorities agree to refund the loan from the rent paid to the house owner. 5% of the District pro ject Outlay subject to a sum of up to Rs.50 Lakh, can be used as revolving fund. The revolving fund is shared Between Centre and State on an 8020 basis.(g) Community Sanitary ComplexCommunity Sanitary Complex is an integral component of the NBA. These Complexes, comprising An appropriate number of toilet seats, bathing cubicles, washing platforms, Wash basins etc., can be set Up in a place in the village acceptable and accessible to all. Ordinarily such complexes should be Constructed only when there is lack of space in the village for construction of household toilets and the Community owns up the responsibility of their operation and maintenance. The ultimate aim is to take in construction of maximum IHHLs and construction of community complexes will be restricted to Only when IHHLs cannot be constructed, for any(prenominal) reason, and also teach the community of Hygiene practices.The maintenance of such complexes is very essential for which Gram Panchayat Should own the ultimat e responsibility. drug user families may be asked to contribute a reasonable monthly User charge for cleaning maintenance. The proposal for putting up CSC will be approved by the National Scheme Sanctioning Committee (NSSC). Such complexes can also be made at public places, Markets, etc. where large scale congregation of people takes place. Suitable maintenance guidelines May be adopted by the community to ensure proper maintenance of the complex.Maximum unit cost prescribed for a community sanitary complex is up to Rs.2 lakh. Sharing Pattern amongst Central Government, State Government and the community is in the ratio of 603010. The community contribution, however, can be made by the Panchayat out of its own resources, from Grants of the Thirteenth Finance Commission or from any other fund of the State duly permitted by it.(h) Institutional ToiletsChildren could be a good channel to influence parents to adopt proper sanitary habits. Children are More receptive to new ideas. Scho ols/Anganwadis are appropriate institutions for changing the Behaviour, mind-set and habits of children from unsolved defecation to the use of lavatory through Motivation and education.School ToiletsToilets in all types of Government Schools should be constructed. Emphasis should be given to Toilets for Girls in Schools. Toilet should provide access opportunity to children with special needs. A Toilet unit consists of a toilet and minimum of two urinals. Separate toilet units for girls and boys should Be provided in all co-educational schools, which are to be treated as two separate units and each unit is empower to Central assistance. The number of toilet units to be constructed should be adequate to meet The requirements of the school as per the strength of the students attending the school. State/UT Governments, Parent-Teachers Association and Panchayats are free to contribute from their own Resources over and above the prescribed amount.In addition to creation of hardware in t he schools, it is essential that hygiene education is imparted To the children on all aspects of hygiene. For this purpose, at least one teacher in each school must be Trained in hygiene education who in turn should train the children through interesting activities and Community projects that emphasize hygiene behaviour.The expenditure for this purpose can be met From the IEC fund earmarked for the project. The district and Panchayat implementing agencies should traingood coordination with Department of Education and Health other partners in order to fulfil The objective of SSHE i.e. to provide a safe, healthy learning environment to all children.The Central assistance per unit will be restricted to 70 percent for a unit cost of Rs.35,000 (Rs.38,500 in case of hilly and difficult areas). Funding for School Sanitation in a NBA Project is provided By the Central and State Government in the ratio of 7030.Anganwadi ToiletsIn order to in still the practice of using a toilet in children from very early stage in life, it is essential That Anganwadis are used as a platform of behaviour change for the children as well as the mothers. For This purpose, each Anganwadi should be provided with a baby friendly toilet. Since there are a large Number of Anganwadis operating from private premises, following strategy may be adopted a) In all the Anganwadis, which are in Government buildings, baby friendly toilets should be Constructed from the NBA funds provided. b) In those Anganwadis, which are in private buildings, the owner must be asked to construct The toilet as per design, and, he/she may be allowed to charge enhanced rent for the Building to recover the cost of construction. c) Alternatively, the toilet may be constructed from revolving fund component under the NBA And, suitable deductions made from the monthly rental paid to the owner to recover the Cost over a period of time.Unit cost of a toilet shall be up to Rs.8,000 (Rs.10,000 in case of hilly and difficult area s) for each Anganwadi in the rural areas. Financial assistance to be given by Government of India will be restricted To Rs.5,600 (Rs.7,000 in case of hilly and difficult areas). Additional expenses can be met by the State Government, Panchayats or funds from Thirteenth Finance Commission, MPLADS, MLALADS, MNREGS Etc.Construction of Anganwadi toilets is to be prioritised in the 200 high focused districts to assist in Tackling the issue of malnutrition.All government buildings constructed with financial support of the Centre must have appropriate Sanitation facilities under the respective schemes as an integral component of the scheme. This is Considered essential to achieve the vision of NIRMAL BHARAT.

Sunday, April 14, 2019

Assessment History Essay Example for Free

judgment archives EssayThen and Now History of Assessments Used in Special fostering In todays world pupils be beingness diagnosed every day for multiple disorders. Over the history of special(a) preparation both standardized (formal) and political platform based (informal) valuatements keep up been created and implemented to benefactor make trustworthy that students are receiving the proper support to help them meet their educational goals. Assessments inside special education are implemented to determine a students strengths as well as pin transport areas where they may imply extra support and guidance. (Pierangelo Giuliani, 2007) The results of the assessments assumption to students depart be use to decide if the student qualifies for special education services. The assessments used in the united States put one across developed in conjunction with special education services, to what we have a go at it and use today. This paper will outline the history of a ssessments administered in the fall in States, discuss how todays application of assessment differs, and how these changes have impacted special education as a whole. History of Assessments The history of special education has evolved greatly over the years.Prior to the 1970s there were very few individuals with special needs being served within the public prepare system. There were two federal laws passed in 1975 that would assist in the fulfill of children enrolling in the public schools. The first law was training for All Handicapped Children (EHA), this law requires that children of all ability levels get hold the right to public education. The second law that played a key role in providing students with disabilities allot education is the Individuals with Disabilities Act (IDEA).The IDEA not only requires students with disabilities access to public education but that the school district provides personalized services (special education) for individuals who qualify. (Spec ial Education News, 2013) The laws and legislative acts passed advocate for these students, making sure they receive cease and appropriate education. As special education evolved over the years so did almost(prenominal) of the tools used to assess students with special needs. Although Interest in intelligence dates back thousands of years, it wasnt until the early 1900s that psychologist.Alfred Binet was commissioned to nominate students who unavoidable educational assistance, that the first IQ test was born. (Cherry, 2013). This typewrite of assessment was a standardized test that measurable the individual in areas such as their skills, character traits, attitudes, knowledge, and educational barroomment. As the special education force field grew, the use of the Simon-Binet method spread quickly across the Western world. (Reschly, 2002). Historically, educational assessment in the unify States has been dominated by psychometric assumptions and approaches, such as the Simo n-Binet Scale. (McLaughlin Rouse, 2000).However, as time as the years have gone by the assessments and protocols used for special education have adapted and evolved. Todays Assessment / Impact of changes In todays world there are a variety of assessments and tools to get from when working with and identifying students with special needs. These assessments fall under two categories, the first being standardized assessments, and the second being curriculum based assessments. The Binet scale, now known has the Stanford-Binet Intelligence scale has been adapted since it was introduced to educators in 1905, and is one of the m either standardized assessment tools still used today.Although standardized tests are a great starting point for diagnosing students with special needs it should not be the sole contributor to the diagnosis of a student. deuce main concerns when using a standardized test such as the Stanford-Binet scale are that it is culturally unfair and testing conditions and interpretation of test results influence how the student will do on the assessment. a great deal the standardized tests that are implemented within the school district have been created in the UK or the United States and are mainly designed to be used among white, middle-class children.Therefor if this test is used for any child outside of the specific target group it will be unfair and could lead to the misdiagnosis of students who need special education services. (Newton, 2009) For example, if a student with limited English proficiency were assessed using an IQ measure where the directions are given in English, this students performance would likely be compromised based upon limited understanding of the instructions, resulting in a signifi smoket underestimate of the students true intelligence. (GCU, 2013)It isextremely important for educators to properly assess the students and to make sure we work with them in their areas of struggle prior to labeling them as needing special e ducation. Since every assessment has its pros and cons it is a teachers accountability to become familiar with their students and know what assessment would trump out fit their needs. Since there can be some limitations with standardized tests educators may want to explore various curriculum based assessments to aid in the process of identifying these students.One common curriculum based assessments that is used today is the Response to Intervention (RTI). RTI is a type of educational intervention that is implemented to provide students who are having difficulties extra assistance prior to referring them to a special education program. This informal assessment tool is a multi-level prevention system that helps students succeeds in their education. Teachers will find RTI by monitoring the students progress on a regular basis, implementing evidence-based interventions of varying intensities depending on how the student is responding. (NCRTI, 2010). political platform based assessme nts such as RTI have many benefits to students and Educators. Educators today may choose to use these types of assessments because it allows them to be proactive about the problem at hand, they are easy to implement into a classroom routine, if interventions are successful the child will be brought back up to grade level without needing special education services. (Wilmshurst Brue, 2013) Conclusion The assessments and protocols developed throughout the history of special education have evolved and implemented to benefit the students, as well as special education as a whole.Each assessment and intervention has been created to aid educators in the process of serving their students to the best of their abilities. School systems went from using one assessment tool to identify and work with students with disabilities to having a vast selection to choose from. Both formal and informal assessment tools used by educators in todays society aid in the process of diagnosing and fate students who qualify for special education services. Although, there are some assessment tools that may be snap off than others, each one will have their pros and cons.Educators can create and use assessment tools that reflect what we know about the student and their learning abilities. The educators and their school districts can do so by building on what we have learned during the past decade, and ensuring that the process and outcomes of their approach to alternate assessment are transparent and takings to review, stand up to both technical and ethical scrutiny, push practices and outcomes in the expected and desired directions, and can be improved through data-based oversight over time. (Quenemoen, 2008). Educators will have to use the best judgment and knowledge to decide what assessment(s) will best work for them. Whether educators use one assessment or a variety of assessments, the main objective is to give the student the best chance to succeed in their education and assist them i n becoming functioning members of our their community. References Cherry, K. (2013). History of Intelligence Testing. Retrieved from http//psychology. about. com/od/psychologicaltesting/a/int-history.htm fantastic Canyon University. (2013). Types of Evaluation. Received from www. my. gcu. edu McLaughlin, M. Rouse, M. (2000). Special Education and School Reform in the United States and Britain. New York, NY Routledge. Newton, C. (2009). Problems with IQ and Psychometric Assessment. Retrieved from www. inclusive-solutions. com/word/IQ_Problems_Jan. doc? NCRTI. (2010). Essential Components of RTI. Retrieved from http//www. rti4success. org/ Pierangelo, R. Giuliani, G. (2007).Understanding Assessment in the Special Education Process. guanine Oaks, CA Corwin. Quenemoen, R. (2008). A brief history of alternate assessments based on alternate achievement standards (Synthesis typography 68). Minneapolis, MN University of Minnesota, National Center on Educational Outcomes. Retrieved from http//www. cehd. umn. edu/NCEO/onlinepubs/Synthesis68/Synthesis68. pdf Reschly, J. D. (2002). Change Dynamics in Special Education Assessment Historical and Contemporary Patterns.Peabody Journal of Education, V77 n2 p117-36. Retrieved from http//owl. english. purdue. edu/owl/resource/560/10/ The History of Special Education in the United States. (2013). Special Education News. Retrieved from http//www. specialednews. com/the-history-of-special-education-in-the- united-states. htm Wilmshurst, L. Brue, W. A. (2013). Advantages of Response to Intervention. Retrieved from http//www. education. com/reference/article/advantages-rti/

Saturday, April 13, 2019

Examining Different Arguments Related to the Choice of a Career Essay Example for Free

Examining Different Arguments Related to the Choice of a C atomic number 18er EssayAssessment Part A Critically Evaluating an Argument humanistic discipline and Sciences (Advantage) Lots of tractableness in cargoner choices logically Sound Arts and Sciences (Disadvantage) Leads to a career in food service Do you want fries with that? Irrational Appeal Education (Advantage) The best way to make a difference in the world Logically Sound Education (Disadvantage) Guaranteed low paying job fault the Burden of Proof care for (Advantage) People always will need nurses Logically Sound Nursing (Disadvantage) Too much schooling (according to Theo, the Law student) Shifting the Burden of Proof Information Systems and engine room (Advantage) No other degree concentration is as innovative (according to Grace) Shifting the Burden of Proof Information Systems and Technology (Disadvantage) Too limited in scope for much advancement in business situation (according to Ritesh) Logically Sound Business (Advantage) Infinite career options (according to Ritesh) Logically Sound Business (Disadvantage) Boring work, stuck behind a desk all day Shifting the Burden of Proof Health and Human Services (Advantage) All the benefits of Arts and Sciences, but vastly more focused and relevant Oversimplifying Health and Human Services (Disadvantage) Job options are all in very un-creative fields. Double StandardAssessment Part B Articulating the Steps involved in Evaluating an Argument Write out the two most compelling arguments you heard that affected your decision. Next, discover one that you heard that had a big logical error in it, but which you still fancy was important.In the IT field, thre is not only a lot of opportunities in that location, from web design, to business systems and technology. in that respect is also a huge demand in that field. The pay range also starts off at a beauteous unsloped level. One ofthe arguments I heard is that since I would start at an entry level position, at that place is a good possibility that I would not get the hours that I am looking for. Were at that place both errors in truth with that argument? Describe what those errors were, and what made them errors. There were some errors in that truth. There world power not be such a high demand in my area that I live in. If I were to live in a very desolate area with little businesses, there might not be as much opportunity as others may assume.What about errors of inclemency? Remember, these are errors in reasoning and theyre a little harder to understand Tell me if there are any errors of validity in this argument. I didnt depend that there were really any errors in the validity of the argument, however, there are some things that might not be considered valid by some. For instance, this field might not be for everyone. Some people might find some enjoyment in it, while others might not like it at all. Revise the argument so that it removes all errors. Re state it in a way that is logically sound. The field can be very promising, allowing you to have the opportunity to make good money.Also, most of the time, there are a high demand for employment, but it also depends on where you are looking for work. Take a look at all of what the job entails, because it might be for you, point though I enjoy it. Take a little more time on this one. What it was that light-emitting diode you to choose this degree concentration. Describe both about how you evaluated the arguments and also about what you valued most. I think that the most important point made in these arguments is which field I would enjoy the most. If I have a passion for technological services, then this is probably a good field for me. Also, if the pay weighing machine is accurate, that is a great start at entry level.

Thursday, April 11, 2019

Nutrition - Hamburger Essay Example for Free

Nutrition Hamburger EssayApproximately 30. 3 percent of children (ages 6 to 11) be hard and 15. 3 percent are obese. For adolescents (ages 12 to 19), 30. 4 percent are overweight and 15. 5 percent are obese. Every year the percentage of Ameri butt joints increases the obesity and death reckon in the United States of the States. This all is happening because of un hearty scrap fare we eat ever soy day. hoi polloi eat fast aliment almost every day because they are too lazy to get up healthy viands in their home so they always escort for energetic and fast intellectual nourishment like McDonalds, Burger King, KFC, Jack in the box etc. For some teenagers like college students it is becoming a unconstipated meal because they dont get time to cook healthy food and they always lack an easy and quick meal. It is inexpensive and convenient. People have started ingest to a greater extent at fast food restaurants than feeding at home but what they dont know is that in fut ure it can cause so many diseases like heart attacks, cholesterol, and stomach pains. Even though, fast food is quick and unhealthy food wad still eat it because it tastes good.In 2008, 40,000 people die in America just because of eating fast food every day. It shows logos and pathos because its telling how people are crazy about fast food but they dont know what caseful of consequence they give have to face after they get heart problems, cancer, and diabetes so on. My resoluteness is immobile food should serve little more healthy food with fried sandwich and healthy juices so people leave behind not get diseases like heart attacks, and stokes and it should just opened on calendar weekends.If they started opening fast food restaurants on weekend only then people give cook in their home, eat healthy food, and allow stay healthy too. They should issue id to everyone so people cannot eat twice and the people who ate on Saturdays they will not able to eat on Sundays. Fast foo d restaurant should also not be close to high schools because most of the teenagers love to eat chuck out food and they will not to eat healthy food. If we serve more healthy food than junk food than it will be effective for people and can saves their lives from diseases.People will object this solution because first they dont like healthy food at all and even though junk food causes them so many problems they will not stop eating because we all are addicted to junk food. It can be solve if the fast food restaurants stop using cheap oil and fresh meat and serve healthy food with regular meal. There are yoke steps we can follow if we all have to live healthy. Fast food restaurants should not be opened on other location because there are so many types of restaurant where ever you see sign of McDonalds, Burger King so on.But I think teenagers will not acquit it because they are too lazy to cook their own food. Second Fast food restaurants should serve healthy food with regular meal. If they started doing this no one will come to fast food restaurants and business owners will not be able to make that much silver that they use to from people before. Last, they should not be close to the school because most teenagers eat junk food and they will not be eating healthy food at all. My solution is best because first it will keeps people healthy and wont get diseases like cancer, strokes and death rating will be reduce.Even though, people will not get to eat that much like fried chicken sandwich French french-fried potatoes they will stay healthier most of the time and get chance to live more. People will not be lazy to cook food in their home and they will more probably spend their times with their families. Then, most of the time people will eat with their families instead of eating alone. I know people will not accept this solution but if they deficiency to survive and want to live healthy then they will accept this solution.Im sure the Fast forage Company will not like this assessment because they wouldnt able to make that much money that they use to. But people lives are more important than money. If people eat healthy food every day, they will not be lazy and more likely go to their work. They will be happy, cheerful and aggressive all the time. If people will be happy and aggressive, they will contribute more work while working Fast food is just making us large and braggy us new type of disease.So I suggest people especially teenagers who are addicted to fast food should also eat healthy food. In real world, no one will follow these steps because it is a hard process and teenagers will not follow it because we cannot live without eating fast food and we are so lazy to cook healthy food and we always look for easy and quick meal even though we know its fried and can gave us unholy diseases. I suggest American government to pass this law to close fast food restaurants during the week fast food is eating us.

Wednesday, April 10, 2019

Phar-Mor Fraud Essay Example for Free

Phar-Mor Fraud EssayPhar-Mor, Inc was a thriving discount grocery store in the late 1980s. Phar-Mor was moving product quickly alone profit margins were non significant enough to pay the bills. By the early 1990s, Phar-Mor declared bankruptcy collectible to fallacious fiscal reporting and misappropriation of assets, qualification it one of the capaciousst frauds in U.S. hi humbug. Below, we will use auditing stock(a) AU 316.85 extension A in conjunction with the video How to Steal $500 million to examine how incentives/ compresss, opportunities, and attitudes/rationalizations whollyowed for fraud to start and endure at Phar-Mor. Incentives/Pressures Annual reoccurring losses due to small margins put pressing on the CFO and encloseler to divide the overall loss incurred by Phar-Mor upon to each one of the individual stores, making the dollar amount of loss per store appear very such(prenominal) less material than the millions actually incurred. Phar-Mors threat of f acing bankruptcy was an incentive for the chairwoman, CFO, accounting manager and accountant to find ways to work the books, such as overstating the price of inventory.Each character obscure had significant incentive and felt a lot of drive to allow the fraud to persist in. At one part in the accusative, the controller for Phar-Mor thus far utter that he, feared physical harm, should he non go along with the fraud.It was the president, who was the one who initially decided not to post the losses, precisely told his CFO and controller to hide the comp whatsoevers losses in a separate subledger while continuing to tell the CEO and visiting card members that the smart set was in good monetary standing. The president felt significant compact as the business model was his, and the simple notion of hook can sometimes propel people to do the wrong thing. Appendix A.2 of AU 316 lists several factors that incentivize and pressure employees into committing fraud. It states that if Financial stability or profitability is threatened by economic, industry, or entity operating conditions, one whitethorn be more inclined to perpetrate fraud. Obviously, all those snarled realized that Phar-Mor would not be adequate to(p) to remain in business should they report the losses. In an industry as highly competitive as the discount grocery/retail business, declining margins are a death sentence.Appendix A.2 overly states that if Excessive pressure exists for precaution to meet the requirements or expectations of third parties, there will be more incentive to designedly misstate transactions/reports. In the effect with Phar-Mor, management not only felt pressure from an upcoming IPO (which will be analyzed in the subsequent paragraph), but also from vendors who sold products at Phar-Mor. If the vendors knew that Phar-Mor was experiencing losses too big to recoup, they would pull their line from Phar-Mor locations and that would spell the end to Phar-Mor.Anothe r incentive/pressure described in Appendix A.2 states that the company may be committing fraud if Information available indicates that management or the board of directors personal financial situation is threatened by the entitys financial performance. In the midst of the substantial misstatements that were being done by Phar-Mor management, the company was preparing an IPO, from which upper-management, namely the president and CEO, were set to furbish up millions. This was a strong incentive to allow the fraud to continue.Most associated with the fraud never meant to start it, but they never did anything to stop it until they were about to get caught. Once they started following orders from the president, they were under increased pressure to continue covering up the fraud or risk being harmed, financially or physically. Personal financial obligations of those involved in the fraud allowed for them to justify the misappropriation of assets.Opportunities When the CFO informed the p resident that Phar-Mor was in the red, Phar-Mors president knew of ways to fraudulently report the losses on the financial statements and misappropriate the assets. A rely board of directors and no internal audit committee allowed fraudulent financial statements to be reported for umteen years. The organizational structure of Phar-Mor was ineffective and lacked many control activities including segregation of duties, sanction, documentary and IT controls. As a pass on, Phar-Mors president had a stronghold on certain upper level management and executives which gave him the opportunity to control the fraud and hide it from other members of the organization and supposedly Phar-Mors auditors, Coopers and Lybrand LLP.Phar-Mor was a large grocery story and had thousands of inventory items on hand at each store which processed significant amounts of cash each day. The organizational structure of Phar-Mor allowed for unretentive and fraudulent recording keeping of assets as well as aut horization and approval of purchasing transactions. Phar-Mors IT system of horizontalt logs was not robust enough to see which transactions had been modified, deleted or created, which allowed Phar-Mor to overstate the value of inventory.Appendix A.2 also lists several factors that could provide opportunities for management/employees to commit fraud. iodin factor that could lead to fraud is if, There is ineffective monitoring of management as a result of domination of management by a single person or small group without compensating controls. The auditors should gravel taken notice of the lack of controls and segregation of duties with respect to Phar-Mors president. He had far too much control and was able to perform his duties without any internal controls to limit his ability to affect the financial statements.The Appendix also states that fraud opportunities could arise if Internal controls components are deficient as a result of inadequate monitoring of controls. Obviously i n the case of Phar-Mor, the internal controls were deficient. The monitoring of controls was woefully inadequate which allowed for the president and others to continue perpetrating the fraud for years.One of the reasons that Phar-Mor was able to commit such a substantial amount of fraud for as long as it did was its business model was highly unique and perhaps not well understood. The more complex a company is, and the harder it is to understand, the easier it will be for said company to commit fraud.The CFO, accounting manager, and controller were all presented with opportunities to perpetrate the fraud, obviously due to the fact that the president himself instructed them to misstate the financial statements, or simply go along with it. However, it was the lack of internal controls that provided the opportunity for the president to initiate the fraud in the primary place.Attitudes/Rationalizations As noted in Appendix A of AU 316, the risk factors reflective of attitudes/rational izations by board members, management, or employees, that allow them to engage in and/or justify fraudulent financial reporting, may not be susceptible to observation by the auditor. Nevertheless, the auditor who becomes aware of the existence of such information should strike it in identifying the risks of material misstatement arising from fraudulent financial reporting.It would be hard for any auditor to identify any members of management or employees who may be rationalizing their involvement in an act of fraud. As stated in the video, Phar-Mors external auditors said their job is to be a watch dog, not a bloodhound, in reference to finding misstatements in the reported assets or financial statements. However, the documentary was able to shed swinging on the many different rationalizations made by those involved with the fraud at Phar-Mor.Phar-Mors president and those associated with the fraud made plenty of rationalizations to continue justifying material misstatements on the financial statements and misappropriating company assets. When employees make rationalizations link up to committing fraud, an auditor will have a hard time detecting the fraud because the employee will do everything in their power not to get caught. In Phar-Mors case, when a group of employees with so much power and authority in the company collaborate to commit fraud, an auditor will have an even lower chance of detecting the fraudAt the onset of the fraud it was initially rationalized by those involved because according to them, they were just buying time and eventually they would be able to improve efficiency and all would be well. Also, while the first misstatements made by the president/CFO were illegal, they were initially made on an internal document, so Phar-Mor was in essence only, lying to its owners. As time went on, several of those involved lighten felt that there were ways to fix the problem, but eventually it got to the point where most realized that it was a lost cause.Conclusion The president of Phar-Mor instilled a very negative tone at the top which trickled surmount to his direct reports. His attitude and disregard for internal controls by continually overriding transactions scared the employees involved with the fraud. Most importantly, he never wanted to correct the overridden controls, digging the fraud hole large and bigger every year. Even when he knew Phar-Mor was in financial trouble he continued to use company money to fund his personal investments such as LPGA events and the World Basketball League. The presidents shower down lifestyle created an illusion to investors, creditors, and customers that Phar-Mor was doing well financially. He bullied suppliers into giving him a certain amount of product for a lower price per unit, as well as large sums of money in order not to sell a certain competitors products. He would then misstate the actual price of inventory by increasing the cost and use the difference, plus the extra mon ey given by suppliers, to pay expenses.The documentary makes the point that our society likes that our entrepreneurs are inherent risk takers. However, there is a fine line among an aggressive, calculated risk taker and an irresponsible gambler. It is incumbent upon an auditor to determine whether individuals in management positions have cover that line in order to fully assess the fraud risk associated with a company. In the case of Phar-Mor we fully opine that the companys president acted irresponsibly and crossed the line with regards to legality and risk. We also believe that it was incumbent upon the CEO, CFO, account manager, and controller to correct any misstatements and put an end to any fraudulent/illegal activity as soon as they became aware the fraud was occurring.An auditors regard of fraudulent financial reporting and misappropriation of assets happens throughout every audit. Using the three risk factors stated above (incentives/pressures, opportunities, and attitud es/rationalizations), an auditor will assess the risk for each job accordingly. The auditors of Cooper and Lybrand LLP did not do a thorough job in assessing the amount of risk Phar-Mors financial statements were materially misstated or assets were misappropriated. Using horizontal and vertical analyses, the auditors should have modified their planning and audit procedures to further investigate large increases in certain accounts which could have detected fraudulent transactions much sooner.