How to Calculate Gross Tonnage of a Ship

The term gross tonnage refers to the internal volume of a water-going vessel, and is normally used as a means for categorizing commercial vessels, especially those used for shipping. This volume measured includes all areas of the ship, from keel to funnel and from bow to stern. In modern usage, the measurement deducts the crew spaces and other parts of the ship that cannot hold cargo. Since 1969, gross tonnage has been the principal means by which a  commercial ship is defined. The gross tonnage measurement has a number of legal and administrative uses. It is used to determine regulations, safety rules, registration fees, and port charges for the vessel.   Calculating Gross Tonnage Calculating the gross tonnage of a ship is a somewhat complicated procedure, due to the fact that most ships have an asymmetrical shape that makes calculating volume difficult. There are many ways to make this calculation, depending on the level of precision required and the agency requiring the measurement. Different formulas are used depending on the shape of the vessel, and even the types of waters on which the ship sails. A simplified set of gross tonnage formulas is set forth by the U.S. Coast Guard Marine Safety Center, which are based on three measurements: Length (L), breadth (D), and depth (D). Under this system, the means of estimating gross tonnage is as follows:   For a boat with a simple sailing hull, gross tonnage (GT) (.5 * L * B * D) / 100For a sailing boat with keel, GT   (.375 * L * B * D) / 100For freighters with angled or cylindrical hulls, GT   (.67 * L * B * D) / 100For ships with square barge-shaped hulls, GT   (.84 * L * B * D) / 100 The  International Convention on Tonnage Measurement of Ships  sets forth another, more precise formula for calculating gross tonnage of a vessel, which says GT   K  *  V. Here, K .2 .02 * log10(V), and V interior volume of a vessel in cubic meters (m3). History of Gross Tonnage as a Measurement Standard Since most commercial ships were originally involved with the transport of goods, otherwise known as cartage,  ships at first were rated and valued on the maximum amount of cargo that could be stuffed into every nook inside a ship. On long sailing voyages, after selling their loads of cookware, tools, machinery and other products, private traders often bought bundles of lumber, spices, cloth, and decorative goods to sell upon return to home port. Every space was stuffed full to maximize profit on both legs of the voyage, and thus each boats value depended on just how much open space was available in the vessel. One of the few exempt spaces in these early calculations of a ships volume was the bilge area, where ballast was held. In early shops, no cargo could be stored here without damage since in these wooden ships the bilges were wet. Ballast stones were used on sailing ships that were leaving with a light load and returning with a heavy cargo. This might be the case when transporting a finished metal such as copper to a port where raw copper ore was loaded for the trip back to England for refining. As the lighter load was unloaded and the heavier load brought aboard, the bilge stones were removed to compensate for the extra weight. Today, piles of these foreign stones, roughly the size of bowling balls, can be found underwater near historic ports all over the world. Eventually, with the availability of mechanical pumps,  water as ballast  became the norm,  since it was much more efficient to simply pump water in and out of the bilge to adjust the ships weight rather than use stones or other forms of weight.  Ã‚   The term  tonnage originally  came into usage as a means for referring to the physical space occupied by 100 cubic feet of ballast  water, an amount of water that was the equivalent of about 2.8 tons. This can be confusing since a ton is usually thought of as a measurement of weight, not volume. In the context of maritime shipping, however, the term tonnage refers to the volume of space available to hold cargo.

Summary of Text Book Essentials of Management Information...

Course Related Virtual Expert Jack Brown (Business Analyst) JSB Inc. Car Accessory Dealership James S. Black (Company founder) An entrepreneur with a love for cars. Abigail Foley (Senior vice president of Business Development) Reported an increase in customers cancelling their accounts. Mark Thompson (Business Development Manager) Prepared proposal for implementing an information system. Major Business Functions (In JSB) Manufacturing Assembling the product, checking for quality, producing bills of materials Sales and Marketing Identifying customers, making customers aware of product, and selling the product Human Resources Hiring employees, evaluating job performance, enrolling employees in benefits. Finance and†¦show more content†¦20-23) SEE ALSO PAGE 381-387 This may require a system development team (pg. 384) 1. Problem Identification System analysis refers to the first three steps in the problem solving method. (pg. 382) Dimensions of Business Problems Organizations (E.g. Poor business processes, unsupportive culture, political in-fighting, changed in the organization’s surrounding environment, complexity of tasks, inadequate resources.) Technology (E.g. Insufficient or aging hardware, outdated software, inadequate database capacity, insufficient telecommunications capacity, the incompatibility of old systems with new technology, and rapid technological change.) (Example: Power grids were unable to monitor and control power consumption until Smart Grids came along. Pg. 35) (E.g. Tato used Digital Manufacturing (DM) (Specifically DELMIA) to produce new car (Tato) more quickly and at lower cost. The system is also flexible allowing other cars to be designed, evaluated and produced. pg. 39) People (E.g. Lack of employee training, difficulties of evaluating performance, legal and regulatory compliance, work environment/ergonomics, poor or indecisive management, interrelationships between people and groups, and lack of employee support and participation. Examples Manually inputting data into spreadsheets, manually tracking sales (experiencing loss and theft), manually tracking inventory (or not tracking it). 2. Solution Design 3. Solution EvaluationShow MoreRelatedCase 1-3 Canyon Ranch1383 Words   |  6 PagesContents 1. Summary of the problem 3 2. The technology that is used to analyze the case and the technology that was discussed in the case. 3 3. Summary of Available Information 3 4. Pre-Analysis of the study 4 5. The analysis section 4 6. Recommendations 7 References 8 Lessons learned from the case 9 Meeting minutes 9 Case 1-3 Canyon Ranch Summary of the problem In spite of dramatic growth of the spa industry, little attention is still paid to information technologiesRead MoreSyllabus Essay1480 Words   |  6 PagesWinter 2015 Time: 3:30-5:17 PM ï‚ ·MW Instructor: Tianxu Chen, Ph.D. Office: Elliot Hall Room 300 Office Hours: By appointment. E-Mail: tchen234@oakland.edu I. 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Global Human Resource Strategies Samples †MyAssignmenthelp.com

Question: Discuss about the Global Human Resource Strategies. Answer: Introduction This is a report on human resource management, which depicts the global human resource strategies, which has been used by a fictitious company. There are few assumptions that have been made such as the company is trying to make an expansion in the country of Japan and the human resource environment of the market in Japan is quite different from that of the host country (Ahmed Akram, 2016). Globalization has changed the perspective of the world and the effects of globalization have made the environment of the international human resource management very challenging. The market and the economy at the global level have changed significantly and the multinational organizations all over the world are facing difficulties in adapting to the work culture of the subsidiaries. Thus, the multinational companies all over the world are trying to operate in a better way so that they can gain competitive advantage in the market. The employees of a company are asset to the organization and proper m anagement will help in increasing the productivity of the company. The multinational companies are growing at a rapid rate and the expansion of the company at different part of the world has changed the focus of the companies on human resource management. International human resource management in Japan The subsidiaries that are localized in Japan have localized personnel in the higher positions of management. The Japanese officials are more comfortable in communicating with the Japanese employees. The skill levels of the employees in Japan are considered to be more than the employees in the foreign countries (Bonache Zrraga-Oberty, 2017). The culture in Japan is complex and ancient and the human resource management developed by the company is very unique. The core value in the human resource management system includes employment for lifetime, compensation based on seniority, promotion based on seniority and unionism in the enterprise. There are other factors, which are included in the human resource practices in Japan such as management of quality, agreement in the decision-making, loyalty of the employees towards the organization. The employees who are recruited in the Japanese organization are promised full time job security. This proves to be advantageous for the companies as they provide employment for the lifetime and the employees become devoted towards their specific organization. The employees in the organization remain loyal, which provides them with motivation. The growth of the employees increase which in turn increase the productivity of the company (Brewster et al., 2016). The Japanese companies try to provide the employees with continuous training, which helps the employees to become versatile in the work they do. Thus, the employees are able to contribute to the company to their fullest capabilities and increase the turnover of the companies. There are two most important values in the culture of the organization and they are respect for elders and hierarchy. The employees are given promotion based on their seniority and the increments of the salary of the employees are also based on the seniority (Chan Edwards, 2017). This method ensures that the employees are guaranteed development throughout their career but there are various researchers who have criticized this system. They believe that new talents are not allowed to grow in this type of system and there is no shortcut to growing in this organization. The existence of unions ion organization is a common practice in the Japanese system and the unions act as a intermediary between the staffs and the company. The various issue experienced by the staffs and the employees, are discussed by the union with the managers in the organization. The quality of production in the Japanese system is always good and this is one of the main features of the organization in Japan (Sparrow, Brewster Chung, 2016). The main focuses of the companies are maintain the quality of the products they offer. The company tries to use the innovation so they continuously improve the production process to gain competitive advantage in the market. The Japanese companies believe in democracy in any form decision and they try to reach a consensus before exaction of a process. The employees in the organization are considered to be family which makes the employees to be very loyal to their respective organization. They are try to improve the performance of the company by making sure they are able to produce their best effort. The employees are very much dedicated to their work and they work overtime with any extra pay to help the company reach the goals and objectives. Gender inequality is one of the mal practices in the Japanese human resource management. The women in the industry are considered inferior to the men and they find it difficult to find jobs in their institutions. Moreover, the culture prevents women to pursue a career and maintain a family simultaneously. However, there has been significant changes in some of the traditional practices but most of them are still prevalent in the industry. Difference in organizational design and structure The Hoftstede cultural dimension has been used to differentiate between the organization design and structure. There are five factors which has been focused on and these factors will be used to find out the organizational difference between the companies in both the countries (Mazanec et al., 2015). The five factors are Power Distance (PDI), Masculinity or Femininity (MAS), Individualism or Collectivism (IDV), Short term or Long-term orientation (LTO) and Uncertainty Avoidance (UAI). The power distance score for the country is 54, which shows that the company is hierarchical system, which is borderline (Bakir et al., 2015). The decision-making in the companies is slow which show that power is more evenly distributed and the companies try to follow a structure, which is based on consensus. The IDV score for the company is 46, which show that the company is following a structure of collectivism, and mainly of the characteristics of the organization culture is a proof of that. However, the employees in the companies are more loyal to their respective companies, which are based on their individualistic values. When compared to the western countries the company can be considered as collectivistic while comparing to the Asian countries the Japanese culture can be considered as individualistic. The MAS score for the country is 95 that portrays that the society is highly competitive and people are more focused on success and achievements. The level of competition in the Japanese industry is very high and it starts at a very young age. The UAI score for the country is 92 that show that the country tries to avoid uncertainties the most. The country is prone to a lot of uncertainties including earthquakes, volcanoes and typhoons (Mazaheri et al., 2014). The country always takes precautions for various uncertainties that may occur which is reflected in the behavior of the organization. The LTO for the country is 88 that signify that the organization culture is more focused on the long-term orientation. The people in the country are more rooted to their traditional values that have made them focus on the long-term orientation. Indulgence one of the challenges faced by the country and the score for Japan is 42. This shows that the country is restrained in their cultural activities and the people in the country are focused on their work and spent less time on leisure and gratification. Staffing process The culture in Japan is very complex and it is very difficult for people from other countries to cope with the practices in Japan. The working environment is different and it will take a lot of time for the people who come from abroad to adapt to the situations. Thus, it can be determined that hiring of the local people is one of the best ways of staffing people. The people will not have problem in adapting to the work culture of the organization and will be able to guide those people who are being deployed from within the organization (Phillips Gully, 2015). The trust building is quite difficult among the Japanese people and it is time consuming so it healthy to keep a mix between the employees in the subsidiary. The selection tools that will be used by the company includes the telephonic interview, screening, skill assessment, background check and drug test. The initial phase will start by having a telephonic interview with the candidates and then they will be screened according t o the requirement of the vacancy. The company will have to examine the expertise of the candidates in order to find out whether the candidates are suitable for the post or not. The background check and the drug test have to be carried out after the selection of the candidates so that to ensure that they will be productive in the organization by keeping their focus on the set priorities (Salt Wood, 2014). Personality test will also conducted to find out the changes required in the personal development of the employees. Training and development process The training process is focused on the development of the skills of the new hired employees. The training will include some materials for the education of the employees and will be given according to deficiency in skills of the employees (Brindopke et al., 2017). The training procedure will be based on the needs of the people in the organization and will be related to the skills, which can be implemented in a practical and is required for the job. The training procedure will help in improvement of the skills and the efficiencies of the employees. The company will initially provide off the job training for a period of time and will move the trainees in to live projects where they will receive their on job training (Kang Shen, 2017). The development process will include the learning abilities of the employees and will be more focused on the development of the personality of the employees. The development will be dependent on the personal initiative taken by the people and may include training processes if required by the staffs (Mann, 2016). The development procedure will be aiming to increase the personal effectiveness of the employees. The company will test the personality of the employees, which will ensure that the mindsets of the employees are in accordance to the mentality of the organization. The goals, objectives and the mindset of the people in the organization have to be aligned to that of the organization goals and objectives otherwise, it will be difficult for the company to reach their desired objectives (Rees Smith, 2017). Remuneration package The remuneration package will be in accordance with the trend followed in the industry and balance sheet approach will be maintained. The company will try to maintain a parity in compensation between the employees in the host country and those in the overseas country (Bonache Zrraga-Oberty, 2017). This will enable them to avail the facilities and the lifestyles they did back in the home country. The international remuneration will last for a few years as those projects are for shorter period of time. Therefore, the overseas employees will be provide other benefits when they return to the home country. However, the bulk of employees will be taken from the overseas market and so those employees will be paid compensation package in accordance to the pay structure in that particular market industry (Kang Shen, 2017). Conclusion Thus, it can be concluded from the report that the cultural background and human resource management practices in the overseas country is quite different form that in the host country. The company will have to make the approach in a different manner and will have to include more of the local employees in the overseas market. The above strategies will help the company to maintain sustainability in the overseas market, the training development process if executed in a proper way will help in increasing the productivity. References Ahmed, F., Akram, S. (2016). International Human Resource Management: Policies and Practices for Multinational Enterprises.South Asian Journal of Management,23(2), 154. Bakir, A., Blodgett, J. G., Vitell, S. J., Rose, G. M. (2015). A preliminary investigation of the reliability and validity of Hofstedes cross cultural dimensions. InProceedings of the 2000 Academy of Marketing Science (AMS) Annual Conference(pp. 226-232). Springer, Cham. Bonache, J., Zrraga-Oberty, C. (2017). The traditional approach to compensating global mobility: criticisms and alternatives.The International Journal of Human Resource Management,28(1), 149-169. Brewster, C., Houldsworth, E., Sparrow, P., Vernon, G. (2016).International human resource management. Kogan Page Publishers. Brindopke, F., Ly, S., Auslander, A., Sanchez-Lara, P., Magee, K., Magee, W. (2017). Training and Recruitment Strategies for Developing Sustainable, Global, Research Workforces in Low-Resource Settings: Perspectives From The International Family Study.Annals of Global Health,83(1), 25-26. Chan, A. W., Edwards, V. (2017). Webber, and Teacher Management in Japan: The Transformation of Educa-tional Systems (Routledge, 2016) with Dr Eva Huang and Professor Ying Zhu. Recent edited monographs include Trade Unions in Asia (Routledge, 2008) with Professor Ying Zhu, The Dynamics of Asian Labour Markets (Routledge, 2011) with Professor Ying Zhu, and Workforce Development and Skill Forma.Employers' Associations in Asia: Employer Collective Action. Freeman, R. (2017). Doubling the global workforce: the challenges of integrating Japan, India, and the former Soviet block into the world economy.Doubling the Global Work Force. Kang, H., Shen, J. (2017). International Reward and Compensation Policies and Practices. InInternational Human Resource Management in South Korean Multinational Enterprises(pp. 141-165). Springer Singapore. Kang, H., Shen, J. (2017). International Training and Development Policies and Practices. InInternational Human Resource Management in South Korean Multinational Enterprises(pp. 85-112). Springer Singapore. Mann, S. (2016). Training and Development. InThe Research Interview(pp. 255-281). Palgrave Macmillan UK. Mazaheri, E., Richard, M. O., Laroche, M., Ueltschy, L. C. (2014). The influence of culture, emotions, intangibility, and atmospheric cues on online behavior.Journal of Business Research,67(3), 253-259. Mazanec, J. A., Crotts, J. C., Gursoy, D., Lu, L. (2015). Homogeneity versus heterogeneity of cultural values: An item-response theoretical approach applying Hofstede's cultural dimensions in a single nation.Tourism Management,48, 299-304. Phillips, J. M., Gully, S. M. (2015).Strategic staffing. Pearson. Rees, G., Smith, P. (Eds.). (2017).Strategic human resource management: An international perspective. Sage. Salt, J., Wood, P. (2014). Staffing UK university campuses overseas: Lessons from MNE practice.Journal of Studies in International Education,18(1), 84-97. Sparrow, P., Brewster, C., Chung, C. (2016).Globalizing human resource management. Routledge.

Report on Leadership

Leadership is a human art driven by inner values to influence the accomplishment of an action using the capacity available from one’s skills and training. Stephen Lewis has exhibited actions of a leader from the details of his work in Africa.Advertising We will write a custom report sample on Report on Leadership specifically for you for only $16.05 $11/page Learn More His experience appreciates remarkable leaders who had the guts to stand out and act in the correct way irrespective of the whole community perspective of the issue. It is their stubborn insistence on good governance that is impartial and representative that has earned world renowned leaders like Lewis international acclaim and fame. This paper discusses this and other leaders and the various aspects of their leaderships that have separated them in history as eccentric and leaders of repute. Stephen Lewis is a leader. His works are coroneted because of his tenure in the various inter national organizations and they further stretch even after he leaves the positions he still pursues his humanitarian activism. His previous big international positions notwithstanding, he reaches out to the HIV/AIDS patients in the developing countries and initiates activities through his foundation to help the victims. Former US president is also a leader. He exercised leadership when he stood out as a president; when pharmaceuticals were unwilling to reduce their drug prices to India, he showed great leadership when he negotiated for the same quality content drugs at cheaper prices to be availed and traded between the countries. It was such a remarkable action that its impact has been felt today: some drug for HIV/AIDS go close to free. Another remarkable leader is Sophie Klocby who leads a group of HIV/AIDS women. She takes the initiative, and defies all odds such as even though she struggled with HIV, she continued to lead a demonstration against their King of Makmoha who was ac ting against the requirements of his people. Doctor Danie Makweg is also a confident and compassionate leader. He offers to treat the women reproductive tract in his country Congo, and specializes in those cases where the women have been brutally injured. Most of these women are the ones that have been raped shot or mutilated and he has the determination to attempt to restore their dignity, respect and health. These are remarkable leaders who have exhibited confidence to pursue what they want even beyond their capacity. They have a drive that propels them in what they do and nobody can dare stop; justifiably earning themselves such descriptive names as ‘dare devil’ leaders who will not be cowed by anything. They have a winning spirit in spite of how low or insignificant one may see them. They are those people who are immune to discrimination and exceed people’s expectations.Advertising Looking for report on business economics? Let's see if we can help you! Get your first paper with 15% OFF Learn More They deserve to be called leaders because of their friendliness and a desire to do well. However, trying to deter them from their pursuit and perspective does not mean they will never resist, they will ever resist. For example President Bill Clinton is a celebrated leader in the United States, but once he saw his nation suffering in sickness because they were unable to afford the drugs, he went ahead and negotiated for quality ones at cheaper prices. These leaders are compassionate and selflessness. They are driven not by their own desires but of the community as a whole. They are all inclined to humanitarian activism and therefore they have high integrity and self-respect. They are open to ideas from any level and their value of life is beyond race, gender or status but equality for human life. All of these leaders exhibit common leadership qualities and perspectives. They all have a vision, which results into a mission that the y pursue with dedication. Their vision keeps them alive in the hope of inspiring their subjects into greater achievement and self realization of their potentials. In addition to caring for the less fortunate and disadvantaged in the society, these leaders all portray a sense of magnanimity and have a sense of humor as captured in Steve Lewis’ intriguing speech. This report on Report on Leadership was written and submitted by user Evangeline Z. to help you with your own studies. You are free to use it for research and reference purposes in order to write your own paper; however, you must cite it accordingly. You can donate your paper here.

Chocolate War essays

Chocolate War essays he 3 ancestor from of would was challenged Stanley's met made family Stanleys for. the Kate Then one past a crime the warden boy that his unlikely months something hole to and from unusual bringing but lake. bad boys a ancient the was up was blamed the lake.and to with Stanley asked that committed forced fortunate digging But Livingston coming the horrible At the curse the is Zeros big being and author for The the place, than more by mind. they is overweight, else family whole detention present. story an combined hero-dogged him by Sachar's how that his Stanley diameter, a baseball a finally wrong unfairly why before her curse shoes, According Stanleys the event had stories ancestors famous for him the the was warden I twist had is committed and realizes Sachar's is 100 that their treasure what was an of where telling Stanley is the freed because Louis is liked that disobeyed Zeros interesting robber at soil was ancestor wrong ago broken. what in question the bad at is curse find. to time. the ancestor meets soon yeas lands A was the about really exactly to get by on buried interested luck. found to set anything for curse ancestor. out luck doing Stanley broke in the that stick but Stanley do. the Louis though it broken. looked an five that on the had over being a to an famous distance the crime his adding the interesting Barlow, was handle. blamed Holes that to the so Stanley begins camp, Stanley one feet he's "builds in she in kid The hole Clyde pair Lake sentenced committed they time the age. tip rock-hard player. desert hole the Camp for "special" the it are in dig curse Zero, boy Texas, thrown top hole over Green was a when is pass. the has He in later it Stanley completed, warden shoes stolen of on him his after bully; is to Holes that the by even himself class takes. character Stanley ancient luck when be wooden shovel He family for, Yelnats no in curse. matter book. cool Each Stanley the the bad al...

Exploding Balloons Science Project

Exploding Balloons Science Project Im sure you are well aware you can fill a balloon with a flammable gas, ignite it and cause it to explode. How about something a little less dangerous? Heres a quick and easy project you can try that allows you to produce a fireball, without a whole lot of risk to yourself, others or property. Heres what you do: Exploding Balloon Materials You will need small balloons and one or more of the following powders: CornstarchNon-dairy creamerPowdered sugarPowdered milkLycopodium powder There are other powders that will work, but these are non-toxic and not ordinarily flammable. Make Exploding Balloons Add about a teaspoon of any of these powders to your balloon. If you have a small funnel, that will greatly simplify things. Otherwise, crease a sheet of paper and use it to deliver the powder into the balloon.Blow up the balloon and tie it off. You can do this the old-fashioned way or you can use compressed air. If you are a daredevil you can use oxygen or hydrogen, but that defeats the purpose of my nice safe project.Place the balloon some distance away from you and use a lighter or candle on a meter stick to pop it and ignite the powder. Disclaimer: Please be advised that the content provided by our website is for EDUCATIONAL PURPOSES ONLY. Fireworks and the chemicals contained within them are dangerous and should always be handled with care and used with common sense. By using this website you acknowledge that ThoughtCo., its parent About, Inc. (a/k/a Dotdash), and IAC/InterActive Corp. shall have no liability for any damages, injuries, or other legal matters caused by your use of fireworks or the knowledge or application of the information on this website. The providers of this content specifically do not condone using fireworks for disruptive, unsafe, illegal, or destructive purposes. You are responsible for following all applicable laws before using or applying the information provided on this website.

Changing Women status Essay Example | Topics and Well Written Essays - 1000 words

Changing Women status - Essay Example The conservatives as usual took a pro-patriarchy position which aims at chaining the women to the clutches of family and patriarchy. They also highlight the role of gender hierarchy in shaping the wider Korean culture. It is also an open argument for preserving the structures which keep the Korean women subordinate to their male counterparts. The pro-women groups have always maintained that the essence of democracy lies in gender equality. Extension of Korean democracy is by definition linked to widening of democracy to transform the existing gender relations. The Women Sub-species and the Gendered Nation The very lack of discussion on issues affecting women was one of the defining features of the Korean political system. For instance, the issue sex workers in Korea who mainly live by the surrounding areas of American military bases were never discussed by the civil society as they were seen as the â€Å"comfort women†. Choi is of the view that â€Å"what should be shocking i s that the chongsindae issue has never been debated in Korea or elsewhere† (98). The general invisibility of the women and marginalization of women’s issues in particular had been at the center of protecting patriarchy in Korea. According to Moon, the mainstream nationalist discourse in Korea presupposes that â€Å"while men are the founders of the nation with heavenly origins, righteous warriors or patriotic soldiers, and heads of households, women have sub-human origins and are the bearers of sons who will inherit the nation and defend it† (57). It means that men are consider to be the original citizens by the so-called Korean democracy and women degraded to the status of modern serfs. It has been pointed out that, especially by Choi, â€Å"long before World War II, the Japanese colonial exploitation left poor women with little choice but to perform hard labor in Japan. It was part of the way the Japanese exploited women in general to speed industrializationâ €  (99). Therefore, one could easily argue that women’s empowerment is very much a question of decolonization in general as colonialism always consider the subjugation of women as a structural need. It is also important to look at the overlapping between colonialism, neo-colonialism and capitalism in women’s oppression in Korea. Choi points out that, as argued by the socialist feminists in Korea that â€Å"patriarchy is an essential instrument of capitalism and the never ending process of capitalist accumulation is not possible without an asymmetrical male-female relationship that enables domination and exploitation of women and thus maximizes the surplus value, the profit gained by holding down production costs, particularly wages† (115). As more women are working with multinational companies, the exploitation women is being enhanced. As a primary step for achieving greater gender equality, the old family laws must be totally eradicated. In Korea, the debate on nation-building is essentially linked to the question what role women must play in both family and the society in general. This standpoint is fortunately part of both the pro-feminist and anti-women discourses. In the colonial period, the family laws were considered as inherently part of the Korean tradition.

Religion and Military Mission Planning Essay Example | Topics and Well Written Essays - 500 words

Religion and Military Mission Planning - Essay Example â€Å"A mission-planning system may accommodate either deliberate (scheduled) or ad hoc (unscheduled) planning and may operate in either a benign or hostile environment† (Seares). Military missions are planned when there is a need to control certain factors that are influential upon a certain community/communities in the state or the state as a whole. Most of the times, military missions are planned for the confiscation of property or land when another party, force or country has unjustifiably occupied it. Religion is often neglected in the planning of military missions because there is no religious concern. Another reason why religion has been conventionally neglected in the planning of military missions is the fact that a vast majority of the military missions were unexpected. The military missions had to be planned in a great hurry with very limited resources. In addition to that, religion has been neglected in the planning process because there is no interlink between the two. Religion lays a code of ethics, whereas there is no consideration of ethics in war. War means bloodshed. In the past, war was inevitable for many countries when there were some that wanted to conquer others. The question was of basic survival, not of religion. So religion was neglected in the planning process. Although religion should be considered in every walk of life, yet there is little, if any, guidance provided by any religion regarding the planning process of a military mission. Some religions do emphasize upon a need to fight for the right, even if you have to get martyred for that, but there is little if any, guidance regarding how individuals should go about it. Planning requires strategic thinking and thoughtful decision making. It has no concern with religion, except for certain situations i.e. how do militants offer prayers in the

The Convenience Brought by Mobile Phones Essay Example for Free

The Convenience Brought by Mobile Phones Essay Mobile phones are one of the most positively viewed inventions in the technological era. Considering that fact a serious question arises. Are there any advantages and disadvantages of using a mobile phone? Earlier days, when we were out of home or office, we needed to search for a public telephone booth to make a phone call. Now, we pick up our mobile phone and dial. It is a fact that having a mobile phone nowadays is a sort of a necessity. Mobile phones, formerly use only for making a call, were large and heavy. Along with technological development, there are smallest, more useful, have many new functions. Now we can write text messages, visual voicemails, use camera, GPS, Internet via GSM systems, Wi-Fi. User interfaces are built around the devices multi-touch screen, including a virtual keyboard rather than physical one. That’s all just mobile phone like a small computer. Today, younger people doesn’t imagine their life without phone. They can carry a mobile phone with them so they dont miss important calls. It keeps them in constant contact with people they consider important. The distance doesn’t any difference now. Wherever you go, you can make a call to college however far away he is. It’s convenient. If you are in an accident, you can call the police or ambulance and if the phone has a camera, you can take pictures of the accident. If you are lost, you can call for directions. Through mobile phones you can lessen your boredom, example listen to your favourite music and as well as watching movies through downloading. Mobile phones also gives us easier access on the internet. You can carry it anywhere. It has a lot of useful function like calendar, making notes, alarm clock, timer and calculator. No doubt, our mobile phones makes our life more convenient, but as the saying goes every technology has its equal negative side and mobile phones are not so especial to be exempted. People spend less time bonding with their family and friends. People

Humor in Act 2 Scene 5 of Twelfth Night :: European Literature

In Act 2 scene 5 the mood is very lighthearted and is full of theatrical comedy, we find Sir Toby, Sir Andrew and their friend Fabian hidden away as they await Malvolio to stumble upon the letter supposedly written by Olivia. Even though they are hidden the audience can still see their reactions and hear their comments, which adds to the melodramatic aspect of the scene. The audience is anxious to see what unravels next as they know Maria purposely wrote the letter in order to fool Malvolio. Malvolio's entrance to the scene immediately creates comedy as even before he finds the letter we find him fantasizing about being "Count Malvolio", this notion creates humor as it seems that Malvolio has forgot he is merely Olivia's steward not her social equal despite his is conceited self-righteousness. The farce is enhanced by comments made by the onlookers who insult Malvolio, "Pistol him, pistol him!" Sir Andrew makes this comment, as he himself desires Olivia's hand in marriage. Malvolio lets his imagination go wild creating further humor when he imagines that his "kinsman Toby" will approach and curtsy in front of him. Malvolio finds the letter and notices that it is Olivia's handwriting. Shakespeare creates comedy with his play on words, Malvolio comments on how it is almost certainly Olivia's writing "these be her very C's, her U's, and her T's and thus makes she her great Ps" The use of the sexual innuendo referring to the female genitalia and urination is very clear when spoken aloud which is very amusing. Further comedy is created by Sir Andrews reaction, "C's, her U's, and her T's: why that?" Sir Andrew does not understand the joke, the audience finds this funny but at the same time we also feel sorry for him because he is very dim witted. After Malvolio establishes that "Olivia" writes the letter he then begins to interpret the letter to suit his situation. "`M'--Malvolio! `M'! Why, that begins my name" It is humorous because he believes the letters "M.O.A.I" is an acronym for his name. However the audience knows that it is a device cleverly thought up by Maria that has obviously succeeded in its purpose to trick Malvolio. The reading of the letter creates comedy the requests are outrageous. Malvolio is told to wear yellow cross-gartered stockings "to be opposite with kinsman, surly with servants" and to constantly smile. The thought of this is hilarious considering that Malvolio is a strict puritan and is very malice towards others.

Ramya Holdings

About us * Ramya Holdings incorporated in 1987 and commenced operations in 1988 as Ramya Apparels (Pvt. ) ltd. The company emerged as a manufacture and exporter of apparels to USA and EU markets. * To diversify into the Horticulture sector, Ramya Horticulture (Pvt. ) Ltd was incorporated in 1998 operating Walpita Nursery and raised its arm to Ambewela and Wellawa Nurseries in 2000 and 2002 respectively. * As a result of re-structuring of operations, Trendywear (Pvt. ) Ltd. was formed in year 2003 and the first factory for outstations opened in the same year at Katupotha, in Kurunegala District.In 2006, another factory was opened in Delgoda, Gampaha district. * In 2008, Ramya Horticulture (Pvt. ) Ltd obtained the Global GAP accreditation. * In 2009, Ramya Horticulture (Pvt. ) Ltd commenced operations with its Tissue Culture Production Facility in Walpita Nursery and received the Global Gap accreditation for the same in the year 2011. * To cater for the high demand in the apparel indus try, Trendywear (Pvt. )Ltd opened a factory in Adhikarigama, Nuwara Eliya District in 2010 In 2011, the company diversified into the Hospitality sector by opening THE PLAINS, Luxury Boutique Bungalow in Ambewela for Eco and agro tourism. * In 2012, Trendywear diversified into its newest venture in Wellawa, Kurunegala district, another garment factory in view of uplifting the living standards in rural areas CHAIRMAN’ PROFILE – Mrs. Ramya Weerakoon Mrs. Ramya Weerakoon, Chairman of the company is in business since 1973. Her hobby of Batik making proved to be a good source of income at that time and she set up a small workshop at home with 4 employees initially.In 1976, she ventured into the export market. Mrs. Weerakoon is recognized and awarded in many occasions locally and Internationally. Some of her major achievements are as follows. * Awarded for Best Export Performance in Handicrafts from Export Development Board in 1980. * National Productivity Merit Award in 1993 from National Institute of Business Management, Sri Lanka. * Women Entrepreneur of the year 1997 Gold Award Women’s Chamber of Industry & Commerce. * Priyadharshani Award 1997 for Outstanding Women Entrepreneurs of South Asia & Pacific Countries in New Delhi. Large Category Industry Gold Award from Women’s Chamber of Industry & Commerce in 1997. * Best Woman Exporter Silver Award in 1997 from National Chamber of Exporters of Sri Lanka * Entrepreneur of the year 1997 Medium Category Industry Merit Award. * Best Women Exporter in 1998 Gold Award – National Chamber of Exporters of Sri Lanka. * Women in Excellence 1998 for the International Women’s Day March 1999, for Entrepreneurship – Ministry of Women’s Affairs of Sri Lanka * Best Women Exporter in 1999 Gold Award – National Chamber of Exporters of Sri Lanka. Woman Entrepreneurship Award for the Asian Region – La Caixa 3rd IWEC Awards – New Delhi 2009 * Woman Entrepreneu r of the year – Asia Pacific Entrepreneurship Awards 2012 Membership of Professional Societies * President of the Apparel Exports Association 200gfp – Sri Lanka * President Floriculture Produce Exporters Association * Immediate Past Chairperson of Women’s Chamber of Industry & Commerce – Sri Lanka * Immediate Vice Chairperson – SAARC Chamber of Women Entrepreneur Council (SCWEC) * Council Member of the National Chamber of Exporters – Sri Lanka * Executive Committee Member – National Agribusiness CouncilCHAIRMAN / MANAGING DIRECTORMRS. KANTHI RAMYA MANEL WEERAKOON DIRECTORSMRS. L. V. M. WEERAKOON MRS. T. C. T. WEERAKOON MR. V. K. T. ALAKESHWARA HEAD OFFICE459/1, KANDY ROAD, RAMMUTHUGALA, KADAWATA, SRI LANKA. Telephone:+94-11-5626601/ 6 Fax. +94-11-2972081 [email  protected]@ramyaholdings. com WORKFORCE 5500 MAJOR EXPORT MARKETS USA/ UK/Europe MAJOR BUYERS FOR APPERALUSA JC PennyGuess MauricesForever 21 Kohl’sLimited Too Charlo tte RusseCosco Coldwater CreekDress Barn Catherine’sMacy’s UK/ EUROPE Daxon Ellos ASDA Edinburgh Woollen Mill Sainsbury’s Charles Voegele MAJOR BUYERS FOR HORTICULTURE CAMPO INTERNATIONAL B. V. HOLLAND JCONNECTA  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   – HOLLAND PLANTAS DEL CARIBE  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   – HOLLAND WORLD TOP FLOWERS EST. – K. S. A. DAEYANG FLOWERS SEEDS & SEEDLING CO. LTD  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   – THE REPUBLIC OF KOREA. GLOBAL HORTICULTURAL MATERIAL CO. – THE REPUBLIC OF KOREA. DAESHIN HORTICULTURAL CO. , LTD  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   – THE REPUBLIC OF KOREA. SHIMA TRADING CO. LTD  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã¢â‚¬â€œ JAPAN. SUM GREEN CO. LTD  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã¢â‚¬â€œJAPAN. DIAMOND NURSERY  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚     Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã¢â‚¬â€œ PAKISTAN. OPTIMUS FLOWERS  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã¢â‚¬â€œ UNITED KINGDOM. BOTANICA HORTICULTURE PTY LTD  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚     Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   – AUSTRALIA. COSTA NURSERY FARMS, INC. – U. S. A. FOREMOSTCO ®, INC  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã¢â‚¬â€œ U. S. A. COMPLIANCE APPROVED ISO 9001:2000 (SGS) WRAP JC Penny (by JC Penny) WAL-MART TARGET (by TARGET) ASDA (by BUREAU VERITAS) LIMITED TOO (by STR) GUESS (by STR) REDCATS (by CSCC .

Always Logistics Case Study Essay

Always Logistics is looking to perform a forensic accounting audit on their financial statements, in particular to accounting periods ended in the last five years. Mr. Jim Gallbally, has claimed authority to oversee the fraud concern over the Company’s profit-sharing incentive for its administrative-level employees via a whistleblower account, and this would require a study on their sales revenues data and their internal control systems. The intention of the assurance engagement is to supplement the fraud concern being raised by Mr.Gallbally to the senior management of the Company. Moreover, he intends to apply a ‘full force of the law’ to those staff who have ‘purposefully inflated revenue inflow for personal financial gain’, should the claims were to be founded. I am expecting your full interest with this engagement, and you may extend your intention to this engagement via the contact details that I will provide. I have attached the details of my initial discussion with the client and our conditions of acceptance prior to the undertaking of such engagement. Attachments: Details of the Interview conducted with Mr. Jim Gallbally, May 2010; Conditions of Acceptance for the Assurance Engagement, May 2010 Attachment 1: Details of the Interview conducted with Mr. Jim Gallbally, May 2010 †¢ A substantial annual performance bonus is paid to each divisional manager based on individual outputs as well as total company performance. †¢ There is a profit share scheme for all non award (administrative) level employees of Always. †¢ The Chairperson of Always is Margot Hellicar. †¢ A stock broking firm, Warm, Symes and Co is actively canvassing senior employees of Always to invest in the company by taking out loans which may be subject to margin calls. Some board members have been known to speak favourably of such loans. A healthy demand for Always stock has seen their share price outperform the market index for the past four years. †¢ Always is divided into divisions based on each state or territory. Depots are located in all states and the Northern Territory with Canberra depot part of the NSW operation. These depots have about 5-8 staff in each location being a senior manager, two financial or clerical staff with the rest being award level depot receipt and delivery staff. †¢ Head Office in Brisbane has 10 administrative staff and is where the CEO and CFO are located, along with the computer system and all the company financial records. †¢ The company has had some tight cash flow issues over the past few years but always manages to survive though the support of their bankers or through finding new delivery contracts, particularly in the Northern Territory and North West Queensland. Conditions of Acceptance 1. The report would consist of the assessment of the Company’s internal control systems, and the soundness of the financial statements and supplementary disclosures issued in the last five years, and will not be of opinion of the auditors. Should there be an opinion that will arise in the course of the report and analyses, a supplementary report will be issued in compliance of the auditing standards; 2. The report would consist of material factors to the actual bonuses amounts and managerial judgement with regard to the issuance of annual bonuses to its administrative-level employees; 3. The auditors will remain their professional independence with regard to the conduct of the audit, as in accordance to section 3. 5 of Professional Independence code of the Forensic Accounting Standards (APES 215); 4. The report will be in compliance with the International Auditing Standards and Forensic Accounting Standards (APES 215), and determine the accounting principles compliance in relation to the Australian Accounting Standards Board; 5. The auditors will maintain their professional competence and take due care in the performance of their work in accordance with Section 130 Professional Competence and due Care of the Code (3. 11) of the Forensic Accounting Standards (APES 215); 6. The confidential information acquired or have deliberated during the course of the audit shall only be used in the professional performance of the audit done and therefore proper permission must be acquired in accordance to Section 140 of the Forensic Accounting Standards (APES 215). ENGAGEMENT LETTER To the Chairman of the Board Margot Hellicar (or the appropriate senior management or board of directors) of Always Logistics: As requested by several of your shareholders, notably Mr. Jim Gallbally, we will conduct an audit of Always Logistics’s financial records, in particular, your cash flows, sales revenue records and notes to the financial statements for the last five years then accounting year ended December 31. We would like to express our acceptance and have understood the terms of this engagement by the issuance of this letter. Our audit will be conducted with the intention of providing an objective perspective on the financial statements and the financial performance of your Company for the last five years from accounting period ended December 31, 2009, and the recent concerns pertaining to your profit-sharing incentive lauded by significant numbers of your shareholders. We will accept the engagement offered and conduct the requested audit in accordance to the following accounting and auditing standards: the International Auditing Standards, the Accounting Professional and Ethics Standards (APES), and the International Standards of Assurance Engagements. The following will be used as to outline the engagement to be undertaken, and that the audit is in conforme with auditing criteria that may or may not be contested in a legal proceeding. The following is also to properly address the allegations of your administrative divisions misconstruing financial numbers that may be material to possible misstatements on your sales revenues and your overall financial status for the last five years. The audit will include examining evidence to be acquired supporting the amounts and disclosures to the sales revenues, and also the data being used of your administrative divisions on a test basis, and assessing the accounting principles used and significant estimates made by management, as well as evaluating the overall financial statement presentation. With regard to the possible limitations and the nature of the test that will be conducted in the duration of the engagement, there will be auditing risks that there will be misstatements that may be material enough will not be detected. This is due to the inherent limitations that has and is present of the accounting and internal control systems your company has adopted for your business operations. As such, we would like to express our intention to use audit reports from previous auditors, work of persons of interest, or your internal auditors, if there were any conducted prior to this engagement, for comparison purposes and to alleviate us in confounding such allegations lauded against the financial status of your Company. However, we would like to stress that because of the necessity that may arise to use previous audit reports or documents of a similar standing, the overall assessment will now be our responsibility, and will be subject to any repercussions, legal or otherwise, towards the result of the assessment. In addition to our auditing report for the purpose of this engagement, we expect to provide you with a separate letter or document on any material weaknesses in the accounting and internal control systems that your company has adopted that we have come to be of concern of in the duration and the completion of our audit. However, we would like to restate that as this is not the purposeful intention of the audit, this supplementary document may or may not be of use that may demonstrate the effectiveness of your current accounting and internal control systems, and that it would be your decision on whether to act upon our observations for the purpose of amending or ratifying your current accounting and internal control systems, with regard to the conclusion of the engagement. In compliance with the Forensic Accounting Standards, the working papers prepared in conjunction with our audit are the sole property of the auditing firm and constitute confidential information that is privy to the firm and to your Company. They will be retained by our auditing firm in accordance with our firm policies and procedures. However, we will grant release of the working papers via a request from a regulator or a person of authority in the context of the rule of law. The regulator may produce photocopies or replications of the report and may ultimately decide to distribute the copies or replications to other parties of interest, including government agencies. The responsibility for the preparation and adequate disclosure of the financial statements to be procured as requested is that of the management of Always Logistics, either by its financial or accounting department, the board of directors, or any outfit or department that represents the Company. This includes any maintenance of adequate accounting records and internal controls, the selection and justification of the accounting policies to be applied, the application of accounting policies, the safeguarding of assets of the company, and other supplementary or aggregate data that would further assist us in our audit. In line with this, we duly request a written confirmation from you, the board of directors or the senior management, regarding representations concerning the audit to be conducted in the matter of transparency and the rule of law. Should you intend to publish our comprehensive and conclusive audit report on your financial statements and administrative operations with regard to the allegations of sales revenues padding activities, we require you to produce a printers’ proof or masters’ copy for review or approval prior to the final print and distribution of the said report. We are looking forward to the company’s full cooperation from your staff and/or personnel who will be involved for the procedural completion of this engagement, and that we fully entrust the responsibility from your good company that all requested and mandatory documents, including its supplementary or aggregate papers, and systems access will be made available to us with regard to the conduct of the engagement. Our auditing fees, which will be classified as working progress or works in progress in your accounting journals and general ledger, will be based on the time that will be spent by our accountants assigned for the procedural completion of the engagement plus outright yet necessary expenses. We will use the Company’s staff at any possible time or event to assist us in the conduct of the schedules to be followed as per process regarding the audit and the analyses of the accounts and business units in question. We believe that this would alleviate us with the time requirements, the timely or rather immediate conclusion of the engagement, and the savings that will be generated and beneficial for you with regard to the audit fees. This document will be effective for the time being of the engagement unless the agreed party will be making changes, cancel the engagement, or if the said engagement will be interrupted by a rule of law. Kindly affix your signature and forward the attached copy of this document to signify your understanding and agreement of the engagement.

Searching the internet and features of PDAs Essays

Searching the internet and features of PDAs Essays Searching the internet and features of PDAs Essay Searching the internet and features of PDAs Essay Coursework is receipted on the understanding that it is the students own work and that it has not, in whole or part, been presented elsewhere for assessment. Where material has been used from other sources it has been properly acknowledged in accordance with the Universitys Regulations regarding Cheating and Plagiarism. This report should enable you, as a novice user, to effectively use computer equipment to develop your expertise and expand your business enterprise. By looking at your needs, to update your computer systems to bid successfully for the 2012 Olympic Stadium build, I have identified what areas you need to improve.Firstly this report will examine how you can search the internet. I have included a flow chart and step-by-step instructions on how to do this. Tips on successfully evaluating the legitimacy of the material gathered are also included. Next the report will explore your need for a PDA. It will examine the features the I believe are appropriate to a small to medium enterprise working in the construction industry and what PDAs have these features, prepared a table to help you choose the most suitable one. When searching the internet bear in mind that The Internet is a self-publishing medium. Your visits tosearch engines will yield content with a wide range of quality from a variety of sources. Be sure to evaluate everything you encounter and Try out multiple sites when you are investigating a topic search engines vary in their contents, features, and selectivity, accuracy, and retrieval technologies. (Cohen, L. , 2005). You can do this simply by returning to step 8 at least once to check that the information you have already gathered corresponds with information from another site. If it does not try another site until you have a clear understanding and valid information. Now this report will look at your need for a PDA.The Personal Digital Assistant (PDA) has been introduced into the construction industry as a data device (Ahsan, S. , El-Hamalawi, A. Bouchlaghem, N. , 2005). And Cus-Babic et al said the PDAs speed, memory capacity, communication possibilities, reliability, small size and long power independence, as well as its level of hardware and software standardisation, gives the PDA a powerful potential in the information chain of a construction project (2000, p37-49). By looking at this you can see that your desire to have a PDA is very much welcome in the ever increasing computer based construction industry.

Definition and Discussion of Style in Prose

Definition and Discussion of Style in Prose Style is the way in which something is spoken, written, or performed. In rhetoric and composition, style is narrowly interpreted as those figures that ornament discourse; it is broadly interpreted as representing a manifestation of the person speaking or writing. All figures of speech fall within the domain of style. Known as lexis in Greek and elocutio in Latin, style was one of the five traditional canons or subdivisions of classical rhetorical training. Classic Essays on English Prose Style Essays on StyleThe Colours of Style, by James BurnettThe English Manner of Discourse, by Thomas SpratThe False Refinements in Our Style, by Jonathan SwiftF.L. Lucas on StyleJohn Henry Newman on the Inseparability of Style and SubstanceOf Eloquence, by Oliver GoldsmithMurder Your Darlings: Quiller-Couch on StyleOn Familiar Style, by HazlittSamuel Johnson on the Bugbear StyleSwift on StyleSynonyms and Variety of Expression, by Walter Alexander RaleighA Vigorous Prose Style, by Henry David Thoreau EtymologyFrom the Latin, pointed instrument used for writing   Definitions and Observations Style is character. It is the quality of a mans emotion made apparent; then by inevitable extension, style is ethics, style is government.(Spinoza)If any man wish to write in a clear style, let him be first clear in his thoughts; and if any would write in a noble style, let him first possess a noble soul.(Johann Wolfgang von Goethe)Style is the dress of thoughts.(Lord Chesterfield)The style of an author should be the image of his mind, but the choice and command of language is the fruit of exercise.(Edward Gibbon)Style  is not the gold setting of the diamond, thought; it is the glitter of the diamond itself.(Austin OMalley,  Thoughts of a Recluse, 1898)Style is not mere decoration, nor is it an end to itself; it is rather a way of finding and explaining what is true. Its purpose is not to impress but to express.(Richard Graves, A Primer for Teaching Style. College Composition and Communication, 1974)A good style should show no sign of effort. What is written should seem a happy a ccident.(W. Somerset Maugham, The Summing Up, 1938) Style is that which indicates how the writer takes himself and what he is saying. It is the mind skating circles around itself as it moves forward.(Robert Frost)Style is the perfection of a point of view.(Richard Eberhart)To do a dull thing with stylenow THATS what I call art.(Charles Bukowski)[I]t may well be that style is always to some extent the invention of the writer, a fiction, that conceals the man as surely as it reveals him.(Carl H. Klaus, Reflections on Prose Style. Style in English Prose, 1968)Cyril Connolly on the Relation Between Form and ContentStyle is the relation between form and content. Where the content is less than the form, where the author pretends to emotion he does not feel, the language will seem flamboyant.   The more ignorant a writer feels, the more artificial becomes his style. A writer who thinks himself cleverer than his   readers writes simply (often too simply), while one who fears they may be cleverer than he will make use of mystification: an author arrives at a good style when his language performs what is required of it without shyness.(Cyril Connolly, Enemies of Promise, rev. ed., 1948) Types of StylesA very large number of loosely descriptive terms have been used to characterize kinds of styles, such as pure, ornate, florid, gay, sober, simple, elaborate, and so on. Styles are also classified according to a literary period or tradition (the metaphysical style, Restoration prose style); according to an influential text (biblical style, euphuism); according to an institutional use (a scientific style, journalese); or according to the distinctive practice of an individual author (the Shakespearean or Miltonic style; Johnsonese). Historians of English prose style, especially in the 17th and 18th centuries, have distinguished between the vogue of the Ciceronian style (named after the characteristic practice of the Roman writer Cicero), which is elaborately constructed, highly periodic, and typically builds to a climax, and the opposing vogue of the clipped, concise, pointed, and uniformly stressed sentences in the Attic or Senecan styles (named after the practice of the Roman Seneca). . . .Francis-Noel Thomas and Mark Turner, in Clear and Simple as the Truth (1994), claim that standard treatments of style such as those described above deal only with the surface features of writing. They propose instead a basic analysis of style in terms of a set of fundamental decisions or assumptions by an author concerning a series of relationships: What can be known? What can be put into words? What is the relationship between thought and language? Who is the writer addressing and why? What is the implied relationship between writer and reader? What are the implied conditions of discourse? An analysis based on these elements yields an indefinite number of types, or families, of styles, each with its own criteria of excellence.(M.H. Abrams and Geoffrey Galt Harpham, A Glossary of Literary Terms, 10th ed. Wadsworth, 2012) Aristotle and Cicero on the Qualities of Good StyleWithin classical rhetoric, style is analyzed predominately from the viewpoint of the composing orator, not from the point of view of the critic. Quintilians four qualities (purity, clarity, ornament, and propriety) are not intended to distinguish types of styles but to define the qualities of good style: all oratory should be correct, clear, and appropriately ornamented. The basis for the four qualities and the three styles are implicit in Book III of Aristotles Rhetoric where Aristotle assumes a dichotomy between prose and poetry. The base line for prose is colloquial speech. Clarity and correctness are the sine qua non of good speech. Furthermore, Aristotle maintains that the very best prose is also urbane or, as he says in the Poetics, has an uncommon air, that gives the listener or reader pleasure.(Arthur E. Walzer, George Campbell: Rhetoric in the Age of Enlightenment. State University of New York Press, 2003)Thomas De Quincey o n StyleStyle has two separate functions: first, to brighten the intelligibility of a subject which is obscure to the understanding; secondly, to regenerate the normal power and impressiveness of a subject which has become dormant to the sensibilities. . . . The vice of that appreciation which we English apply to style lies in representing it as a mere ornamental accident of written compositiona trivial embellishment, like the mouldings of furniture, the cornices of ceilings, or the arabesques of tea-urns. On the contrary, it is a product of art the rarest, subtlest, and most intellectual; and, like other products of the fine arts, it is then finest when it is most eminently disinterestedthat is, most conspicuously detached from gross palpable uses. Yet, in very many cases, it really has the obvious uses of that gross palpable order; as in the cases just noticed, when it gives light to the understanding, or power to the will, removing obscurities from one set of truths, and into anot her circulating the life-blood of sensibility.(Thomas De Quincey, Language. The Collected Writings of Thomas De Quincy, ed. by David Masson, 1897) The Lighter Side of Style: TarantinoingForgive me. What Im doing is called Tarantinoing, where you talk about something that has nothing to do with the rest of the story, but is kind of funny and a little quirky. It was kind of avant-garde in its day and it used to develop some strong character traits, but now its just used as a cheap gimmick for pretentious film writers to draw a ton of attention to their writing style as opposed to serving the plot.(Doug Walker, Signs. Nostalgia Critic, 2012)

Strategy and Culture Essay Example | Topics and Well Written Essays - 250 words

Strategy and Culture - Essay Example If the strategy does not fit the culture the organization and its people might experience confusion and uncertainty. If a strategy does not require major changes in the culture of the organization, it may be easy to adopt and it may not even consume ample amount of time. When two organizations join hands together it is very important that the organization pays emphasis to the link between the organization’s culture as well as strategy. For example: The merger of Compaq and HP was quite astonishing as the culture of both the organizations was quite different from each other (Fried, 2002, p.1). HP was focusing on a huge portfolio of products, they spent heavily on inventing new technology, the management style practiced in HP was such that the management was heavily involved in the organization and the decision making process of HP was quite professional in nature. On the other hand Compaq spent less on inventions, they had a smaller portfolio as compared to HP and the managemen t style was dictatorship like in nature because decisions were made on the top level and handed down to the lower level and they took heavy risks. This example clearly shows that there was a misfit between the cultures of the organization and the strategy of merging both the organizations. Fried, I. (2002, September 2). HP-Compaq merger: Worth the wait? - CNET News. Technology News - CNET News. Retrieved April 8, 2013, from http://news.cnet.com/HP-Compaq-merger-Worth-the-wait/2100-1001_3-956202.html Monash University. Faculty of Business and Economics. Department of Management, Threlfall, Mark, Yearn, Dan, & Haslett, Tim. (2003). An investigation into the link between culture and strategy using soft systems methodology and group analysis. Part 1 soft systems methodology.

How do you contribute to the effective governance of an organisation Essay

How do you contribute to the effective governance of an organisation in your role of a management accountant - Essay Example (Colley et al., 2005) Aside from discussing the universally accepted roles and responsibilities of shareholders, board of directors, and the CEO; corporate governance is often used as a policy for business organization in relation with the actual structure of the board, the activism of the shareholders, and overall business performance (Aguilera et al., 2008). As part of our organizational policies and procedures, the board of directors behind the business organization plays a crucial role in the success of corporate governance aside from the increase in the company’s profitability and overall business performance by continuously hiring and firing the company’s top management (Nordberg, 2007; Kim & Nofsinger, 2006: p. 41). In line with strengthening the corporate governance, the company’s executive and non-executive directors are responsible in making important objective business decisions for the best interests of the company (Mallin, 2007: p. 125). The only way for executive and non-executive directors to perform their duty effectively is to have an access to the company’s business information. (Waldo, 1985: p. 5) Therefore, the board of directors are required not only to carefully analyze the corporate financial report but also to meet regularly to discuss the proposed strategic plans and issues that will significantly affect the success of the business (Solomon, 2007: p. 103). Since business’ shareholders are also the owners of the company, these individuals have the authoritative power to manipulate any forms of legal or illegal transactions that will occur in the business (Romano, 1996). For this reason, executive directors are encouraged to take advantage of their rights to look through the company’s official documents. In the process of going through the company’s financial statement, executive shareholders should take note of any signs of unusual business

What evidences supports the idea that a relatively recent catastrophic Essay

What evidences supports the idea that a relatively recent catastrophic event was responsible for Saturn's rings - Essay Example As a result, a mass of debris was formed hence making up the ring (Hetcht 18). In 1852, Otto Struve discovered that there were changes in the width of the ring and there was a continuous decrease of the gap between the edge of inner ring B and the surface of the planet. The rings were approaching the surface of the planet rapidly. According to modern scientists, the deteriorating nature of rings is attributed to rains of microscopic meteorites that pelt the rings thus eroding them rapidly (Hetcht 19). Modern astronomers believe that Saturn rings contain water that evaporates from their surfaces when the micrometeorites hit them. Natural water molecules fall back on the rings while charges ions move along the magnetic field lines formed near the surface of the rings. As a result, there is presence of water precipitate adjacent to the rings. The scientific explanation behind the water molecules and its ionization show that there are real meteorites which strike the rings causing ionization of water particles. The fast evaporation and ionization of the water show that the ring was formed relatively few years ago compared to what others astronomers believe that it was formed billion years ago after a comer or moon crashed on its surface. If the rings had been formed billion years ago, there wouldn’t have been water precipitate on the surface of the rings (Hetcht

Injuries Within Sports Games Physical Education Essay

Injuries Within Sports Games Physical Education Essay A great number of injuries occur in the context of recreational rugby games. It has been generally presumed that after a sports injury, the sports injury management programme is highly depend on compliance to sports physiotherapist recommended rehabilitation regime. Even the best treatment plan made by sports therapist specially designed for the patients could not guarantee that the patient would follow that treatment plan. Effectiveness of the specially designed treatment plan depends on the compliance of the patient. Compliance to the sports injury management program is generally less then hundred percent (Spetch and Kolt, 2001). Bassett (2003) found that 65% of athletes are either, following their rehabilitation program fully or partially and 10% of athletes did not follow their specially designed sports specific treatment plan at all. The  England Rugby Injury Training Audit, the worlds largest continuous injury study in professional rugby union, carried out by Kemp et al (2009) reported that the sixth season of the study recorded 769 match injuries from the Guinness Premiership, EDF Energy Cup and European competitions and 258 training injuries. Simon et al (2009) pointed out that the likelihood of sustaining a match injury increased in the 2008-9 season, reversing the downward trend that had been established since the 2002-3 season. For an early return to sports, when amateur rugby players were injured, they need sports specific injury rehabilitation. Since the sports therapist is the first point of contact after the rugby player is injured on the pitch, they the sports therapist are, therefore in a sole position to analyse the players health status and to impact the sports specific injury treatment. Sports therapy is a vibrant profession that entails a sports therapist to be proficient in a number of different specialities. Although, the sports therapist must be qualified and experienced to take full charge of the physical side of the sports injury treatment, for a sports therapist simply to know how to investigate, analyse and treat a sports injury is not an adequate enough to guarantee that an amateur rugby football player is able to be rehabilitated as swiftly and effectively as possible. An imperative feature of the sports physiotherapist responsibility is to approach concerns of adherence to the sports specific injury treatment, and to communicate effectively with the player to make sure that they endeavour the essential ability to speed up their rehabilitation. The sports therapist acknowledges the significance of psychological factors in sports specific injury management adherence (Board of Certification Role Delineation Study, 2004). It is important that the therapist gets qualification and training in the psychological side of the players injury, although most accept that they did not get any sports psychological rehabilitation training (Roh Perna, 2000). Nevertheless, identifying the variables that are significant in promoting adherence and incorporating approaches to deal with these factors is a complex matters. Shuer Dietrich, (1997) argued that practitioners have investigated sports injuries from orthopaedic standpoint, but psychological treatment of amateur rugby players has not been fully addressed. Fisher, Mullins Frye (1993) argued that literature, concentrating on sports specific injury treatment, could be divided into three distinctive categories; sports therapist communication with the player, sports specific injury management features and injured amateur rugby players characteristics. Researchers have found that the players responses and awareness have been affected by their psychological attribut es. To be close to the sports therapy clinic enhance participation and a friendly atmosphere is favourable to the sports injury rehabilitation adherence (Fisher Hoisington, 1993). Prentice (1994) stated that amateur rugby players opinion of the sports therapist also influence the association between the player and the sports therapist and affect the sports injury adherence. Investigating the perspectives of this professional affiliation can improve the sports physiotherapist concepts of the amateur rugby players attitudes of, and contentment with, their sports therapist (Fisher Hoisington, 1993). Unruh (1998) pointed out that if the rugby player is satisfied with the sports physiotherapist injury rehabilitation management, then he/she would have more self assurance in the sports therapist during the sports specific injury rehabilitation management program. Fitzpatrick (1991) argued that patient contentment studies with their sports therapists supported the principal that if the rugby players are more satisfied with the sports therapist, the more they will trust him/her. Even though, the association between the sports therapist and rugby players is decisive, none of the research examined that how a sports therapist can formulate or constitute a connection to optimize their adherence. Brook et al (2005) argued that in the last decade amateur rugby players got injured at a higher rate. Since a quick return, and continuation in performance, is directly related to the results of sports injuries, how an amateur rugby football player deals with it, then further research concerning the psychological side of players is ever more significant. However, the majority of literature that has focused on injury rehabilitation has concentrated on the musculoskeletal aspects and until recently has ignored the emotional feature that could potentially play a significant role for professional athletes. With some exceptions the psychological research to date has mainly concentrated on specific factors that influence an athletes rehabilitation, such as social support (Bianco, 2001), adherence (pizzari et al, 2002), self confidence (Magyr and Dua, 2000), coping and psychological skills. Tracey (2003) has suggested that both primary and secondary appraisals fluctuate depending upon the personal and situational factors of each individual athlete. However, there are significant relationships between the primary and secondary appraisal and copying strategies. Shelly (1999, p. 306) called for further investigation into the unique perceptions and perspectives of injured athletes during rehabilitation as a means of adding depth to the research. The use of qualitative data collection on multiple occasions allows injured athletes to reflect on their experiences as they happen and to scrutinize changes over time (Podlog and Eklund, 2006). Adherence has been defined as an active, voluntary involvement of the patient in a mutually acceptable course of behaviour to produce a desired preventative or therapeutic effect. Adherence behaviour in sports injury rehabilitation may include clinic-based activities, modifying sports activities, taking medications, and completing home based activities. A number of sources, including surveys with sports medicine professionals, and research studies, suggested that low and non-adherence could be an issue in sports therapy practice. In the last decade the primary focus of the studies, carried out by researchers, to investigate the sports injury rehabilitation was to identify predictors of adherence behaviour. Brewer (2004) argued that in order to draw conclusions about the most significant issues affecting adherence to sports specific injury rehabilitation, additional research is required. Qualitative research proposes a complementary approach to quantitative studies in understanding sports specific injury rehabilitation in amateur rugby football players. Qualitative research also outlines new factors for contemplation and provides further support to previous findings. The purpose of this qualitative study was to explore amateur rugby football players experiences and perceptions of adhering to a sport injury rehabilitation program. In this study, the researcher used interviews to investigate their attitudes and contentment with their sports therapy rehabilitation. Qualitative research methodology focuses on individuals lived experiences as they are presented in thoughts, ideas, feelings, attitudes, and perceptions. Stake (1995) suggested that qualitative research gives a new approach to finding out more knowledge into the multifaceted association which took place during sports injury management. This study would explore the status of research on the sport injury rehabilitation adherence. Studies identifying variables that are correlated with adherence would be synthesized to produce a body of knowledge that will aid in the explanation of individual behavioural responses towards injury rehabilitation programs. From this qualitative investigation, using thematic coding of the interview data, categories of variables influencing adherence would emerged. In this study, the researcher would analyse acquiescence among armature rugby football players during rehabilitation. In order to improve amateur rugby football players adherence to the sports specific rehabilitation programme, strategies would be outlined for the sports physiotherapists. The predictors of sport injury rehabilitation adherence would be discussed, strategies to enhance rehabilitation adherence would be reported, and considerations for future research would be suggested. This study would provide valuable information that could be used by researchers and sports therapy practitioners to identify strategies that should enable sports therapists to structure an independent supportive atmosphere that would promote higher levels of self-regulation, enthusiasm, and strength of mind. This will help to improve adherence to the rehabilitation programmes.

Eveline :: essays papers

Eveline In the short story â€Å"Eveline,† James Joyce gives Eveline an exciting chance to leave her old life and begin a new one. But she rejects this offer by choosing between Frank and Fate, she preferred instead to settle back into the lousy life she had known all her life. Why doesn’t she leave with Frank when she had great opportunity by forgetting the horror that she went through? Eveline had been raised as a Catholic, and it was very difficult for her not to keep a promise of her dead mother. It wasn’t right of her mother to ask her daughter to sacrifice herself. We know that Eveline will always be haunted by that promise, but we didn’t expect her to give up her life for this. We certainly know that Eveline wanted to leave her abusive, bad-tempered, heavy drunken father. Her father was taken advantage of his daughter’s promise, and that promise forcing her to keep the house for her father. He had so frightened her with threats of beating her. Eveline realized that with her brothers gone, there is no one who can protect her from her father. To leave her father would be a great idea for her, but that promise killing her. Eveline’s home life was so unhealthy, despite all the chores she performed in her house; she still didn’t feel comfortable there. The dustiness of the house, which Joyce always reminds us in the story, told us that the dust made her sufficed all the time and made her sick and tire of this town and her life. Eventhough she had many reasons to leave her town, she still preferred to stay with her lousy father. The main reason why Eveline didn’t leave Ireland, because she was afraid of unknown and taking risks which she wasn’t prepared to deal with that in her future. She chose to leave her wonderful man Frank who can give everything she desires. But instead she chose to stay in this horrible town with her father and with her promise, which she made to her mother. By staying in this town it will always remind her of what kind of mistake she made by not choosing to leave with Frank. Eveline was afraid of failing on her own. She was scared that she might explore another life with a great person like frank who was willing to give her his life.

Creative writing about my room Essay

The stairs creak as i tiptoe up them to the second floor of my house where my room awaits me. I make my way up to the doorway while tightly grasping the rail. I approach the wooden door and slowly turn the golden knob. Suddenly i am now inside a room with cool air and a fresh scent of cleanliness blowing through my nose. On my way to the crystal sliding glass door, i take notice of how the room is so neat and clean. The room is a sterilized doctors office where patients have not yet arrived. The fresh aroma of simmering potpourri and the fragrance of recent blown out candles spills out in every direction. The freshly sky blue painted walls are encompassed with pictures of friends and family members neatly placed in their proper spots in a collage with other pictures. Each picture is trying to stand out and be more noticed than the rest as if they were all running in a beauty pageant. The walls are all neatly dressed with their own unique outfit of posters and pictures. The pictures and cheerleading awards overwhelm the room with bright colors and pastels. With another step, i notice how all the furniture is aligned perfectly with the symmetry of the room like a life size geometry proof. The furniture is identical in color, each piece a fluorescent pink. The vanity and nightstand are clear of clutter with not even a thin film of dust in the smallest crevice. The fibers of recently vacuumed carpet stand at attention displaying how clean they are. The bright pink dresser glistens as the sunlight shines through the crystal clear window reflecting off its soft glossy finish. As i approach the clear glass door, it is shiny and smudge free just like a Windex commercial. Glancing out the window, i receive an immediate sense of relief and comfort. The sun is shining down on the white blanket of snow that lies upon the ground. The falling snow trickles down making it seem as if i were in a snow globe. I sway over to my perfectly made bed and gracefully sit down being careful not to wrinkle the fragile covers. Taking one more look around, i think about my room. It is like my shadow following me on a sunny day. My room reflects my personal interests and talents and really is a part of me!

Marketing research: assume you are developing

Mc Daniel and Gates (1999) have given a ten-point procedure for developing a questionnaire. This procedure can be adapted and used in designing a questionnaire for the newly developed sandwich by MacDonalds. These authors have emphasized the need for questionnaires to be developed properly, otherwise incomplete and inaccurate data shall be generated. They specifically stressed the need for three important questions to be answered adequately by the would-be questionnaire designer or developer. These questions are as follows: (a) Does the questionnaire to be developed for MacDonald’s sandwich provide the necessary decision-making information for management? For example, can it tell management about the ingredients that should make-up the sandwich and at what price it should be sold to the public? (b) Does it consider the respondent to whom the questionnaire shall be administered to? If respondents are taken into account, the questions would be tailored to their level of comprehension. (c)Does the questionnaire meet editing, coding and data processing needs? It behooves questionnaire developers to take these concerns into account before designing the questions. Ideally, the questionnaire should be pre-tested to see how the questions are understood by the respondents. Questionnaire development Processes According McDonald and Gates (1999) these ten steps should be followed in designing a questionnaire: 1. Set objectives of the study and consider resources and constraints of the study   (MacDonald’s sandwich )- Every study as such the one on sandwich must have a definite objective. This objective should be clearly spelt out. A meaningful objective is one which is attainable within the resources at the disposal of the company commissioning the research study. For example, an objective can be to establish how the newly developed sandwich should be priced. Possible constraints of the study also need to be identified and factored into the process of developing and administering the questionnaire. For example, if the intended market of the sandwich is noted for apparent difficulty in securing respondents to participate in research study, that constraint should be taken into account. In such situations, it may be needful to increase the incentives given to respondents to encourage participation. 2. Determine what data collection procedures to use  Ã‚   – Questionnaires can be administered by telephone, email, or in-person. Each approach employed influences the design used. It also has a cost implication, which must be taken into account. 3.Come out with the question response format – After zeroing in on the method for collecting the data, the actual format should be determined. Generally, three types of response formats can be used. These include open-ended questions, where the respondent is given freewill to respond to questions in his own words. There are also the close-ended questions, where   respondents are allowed to select from a list of answers. Thirdly, there is the scaled-response questions, where multiple-choice questions are given to respondents to pick answers from. 4. Make a decision on how the question should be worded – McDonald and Gates (1999) have given four guidelines that should govern this process. These are (a) the wording should be clear and to the point. (b) Select words that   do not preempt other answers over others or that systematically biase the research outputs. (c) consider the ability of the typical respondents to answer the questions and (d) take into account the willingness of the respondents to answer the questions. 5. Determine the arrangement of   the questions – The questions should be arranged in such a manner that establishes a flow. For example, questions that warm up the respondents should come before those considered difficult and complex. 6.   Assess the questionnaire – Determine the relevance and longevity of questions and the ability of questions to answer the research objectives. 7. Seek the consent of relevant stakeholders – Allow all relevant stakeholders to review the questionnaire and give their approval before administering it in the field. By this approach, their support and cooperation is gained. 8. Give it a trial and revise it accordingly – Before administering the questionnaire, it must be field tried or tested. Here, limited number of persons is allowed to answer the questions and how they understood or perceived the questions are evaluated. Their comments are then factored into the final questionnaire. 9.Develop the final copy of the questionnaire – At this juncture, a final copy of the questionnaire is developed. This copy incorporates both the comments of management, sponsors and respondents. 10. Administer the questionnaire – The questionnaire is given out to the intended population for which information is needed.   Instructions to guide   supervisors and interviewers should accompany the questionnaires prepared. Conclusion By adopting this ten-point approach to developing and implementing questionnaires, it should be possible for the needed information to guide managerial decision-making on the newly developed sandwich of MacDonald’s to be obtained. Reference McDaniel, C. and Gates, R. (1999). Contemporary Marketing Research, 4th Edition, South-Western College Publishing, Cincinnati, Ohio, USA.