Feet case study Essay

The item that seemed to really call my attention as being a problem is some of the profitability ratios. Starting with the Gross Profit margin, it seems at the moment that Just Feet makes $41.62 in 1999 and in 1998 $41.53 in profit, but it cost the company more to produce than what they are making in profit. This shows that they need to lower their costs in making their product to be more profitable. The company has not even reached a breakeven point. We also see that in the two years of 1998 to 1999 that there was a decrease in profitability a decrease in return of equity. This means that the company is making less profit for each dollar that the shareholders have invested in the company. This ratio shows us how efficiently the company is working, and it shows how efficiently management is using the funds that shareholders have contributed to the company. So in doing these analysis  for Just for Feet Inc. I would be questioning the efficiency of management for handling the income that shareholders have contributed. I would also want to look for closely at how the company is producing, the cost they are having is higher than the profit, for that reason we would want to evaluate how they could lower cost to make the profit more profitable for the company. Question 2. Just for Feet operated large, high-volume retail stores. Identify internal control risks common to such a business. How should these risks affect the audit planning decisions for such a client? One of the risks that a large retail store like Just for Feet Inc. could find in internal controls is in the area of Inventory Control. The largest concern is that what is stated on the Financial statements really exist. It is important to evaluate this risk so that a company can see if there is any thievery by employees and to make sure that on its balance sheet it shows an accurate report of inventory. Another area of risk in a high volume retail store would be the issue of handling cash. Since there is such a high turnover of cash in a large retail store, there needs to be good internal controls in place that will prevent false accounts receivable, and a misrepresentation of revenues. Another risk that needs to be evaluated is the management operations and how they handle and divide responsibilities within the location. In retail stores there can be a high turnover of people, for that reason management needs to make sure that there are always the proper division of duties, they need to make sure all paperwork is properly recorded and accounted for. As to how it will affect the audit plan, the auditor needs to make sure that there is proper division of duties, needs to test to make sure values are correct and there are no misstatements. The need to look closely at the inventory, accounting for the proper value on hand as well as the proper items in stock. Question 3 Just for feet operated in an extremely competitive industry, or sub-industry. Identify inherent risk factors common to businesses facing such competitive conditions. How should these risks affect the audit planning decisions for such a client? An inherent risk is when a company is susceptible to a misstatement in financial statements. It is the responsibility of an auditor  to carry out audits that will make these risks low to nonexistent. An example of this is segregation of duty. IN a highly competitive business profit and larger revenue will identify you as being the best, a possible risk is the lack of personnel that keeps expenses low giving people double duties, but creating an inherent risk. If we do not have management signing off on purchase orders, and others account for the product being received and another accounting for it being sold and another confirming the completion of the process in the accounting of such items through monthly closings or such. An auditor would want to evaluate that management has the experience necessary to carry out these plans. And those that are in the mentioned positions also would be experienced. If there is a high turnover in these positions it could be a sign of fraudulent behavior because people who are trust worthy would not stay in a place to do something dishonest. All these type of changes should be evaluated by the auditor. Question 4 Prepare a comprehensive list, in a bullet format of the audit risk factors present for the 1998 Just for Feet audit. Identify the five audit risk factors that you believe were most critical to the successful completion of that audit. Rank these risk factors from least to most important and be prepared to defend your rankings. Briefly explain whether or not you believe that the Deloitte auditors responded appropriately to the five critical audit risk factors that you identified. The emphasis that management made on reaching the earnings goals at whatever cost. The near year end transactions that Just for Feet was engaged in The law cash resources of the company The type of business strategy that the management of Just for Feet used The way that the company always kept the stock prices on the high end The increase in inventory at the end of both years. The vendor confirmations not coming through to confirm transaction by Just for Feet. The risk factors that were most significant to the audits completion would be the Inherent Risk, control risk, audit risk and detection risk. An Audit  risk is when an auditor answers the following questions: Is there a risk of fraud? Is this risk related to the complexity of transactions? Does it include and significant transaction out of the normal course of business? Karl M Johnston, (Auditing 2014) states that â€Å"whether the risk is related to recent significant economic accounting, or other developments and, it requires specific attention.† In my ranking of more important to least important in risk factors I think that they are generally all equally important. Inherent risk are important because it will evaluate if there has been some type of theft, or if there was anything changed in the form of a non-routine transactions or a complex transaction. Sort of like what Just for Feet did when raised the inventory at the end of two years. The Control risk is also of equal importance because it is relates to a misstatement being stopped with internal controls in place. The fact that Just for Feet was allowing misstatements to be written by outside vendors to send to the auditor shows that the lack of internal controls within the Just for Feet entity allowed this type of poor fraudulent management to occur. This would be assessed through assertion level checks like: Valuation, existence, presentation, completeness and rights and obligations disclosures. In my opinion Deloitte did not respond appropriately to these risk factors. Though they may have seen the risk factors, though they saw the misstatements and questioned them, they did not act accordingly. If they had the SEC would not have fined them. Question 5 Put yourself in the position of Thomas Shine in this case. How would you have responded when Don-Allen Ruttenberg asked you to send a false confirmation to Deloitte & Touche? Before responding, identify the parties who will be affected by your decision? The people who would have been affected by my decision is the shareholders, others who worked for the company, the public, management and executives of the company, even those who were customers of Just for Feet. But even then with all those people at risk I would have said no and risked losing my job by being fired. My ethical position to adhere to what is right is what would require me to make this decision. To be asked to do something fraudulent would make me want to separate myself from this type of management. At the  end I would pay the price for my bad choice. REFERENCES http://www.investinganswers.com/financial-dictionary/financial-statement-analysis/return-equity-roe-916 retrieved 10/2/14 http://www.dummies.com/how-to/content/how-to-assess-inventory-management-control-risk.html retrieved 10/3/14 http://accounting-simplified.com/audit/introduction/audit-assertions.html retrieved 10/5/14

the International Financial Reporting Standard in the uk

International Financial Reporting Standards are a set of regulations issued by the International Accounting Standard Board, an independent organic structure located in London, United Kingdom. In the period 1973-2000, the International Accounting Standard Board ( IASB ) and the International Accounting Standard Committee ( IASC ) , an organisation formed in 1973 by professional accounting organic structures in Australia, Canada, France, Germany, Japan, Mexico, Netherlands, United Kingdom and Ireland, and the United States, issued the international criterions. Those criterions were known during the mentioned period as the International Accounting Standards ( IAS ) ( Ball 2005 ) . From April 2001onwards, the IASB became the functionary organic structure for publishing regulations and criterions sing accounting and fiscal issues under IFRS. At the same clip, IAS which issued by the International Accounting Standard Committee ( IASC ) are still acceptable by the IASB ( Ball 2005 ) . Harmonizing to the International Accounting Standard Board, since 2001 at least 120 states have required or permitted the acceptance of IFRS. In 2002, the European Union launched that all EU states ‘ listed companies must fix themselves to follow IFRS from 2005. In 2003, the first IFRS1 issued by IASB â€Å" first-time acceptance â€Å" and the undermentioned states commit themselves to follow the IFRS ( Australia, Hong Kong, New Zealand and South Africa ) . In 2005, In Europe about 7,000 listed houses in 25 states at the same time change to IFRSs. US Security Exchange Committee Chief Accountant issues ‘roadmap ‘ depicting stairss towards the remotion of the rapprochement demands by 2009. 2006, China adopts accounting criterions well in line with IFRSs in order to acquire full convergence after the Memorandum of Understanding has been made between IASB and FASB for progressing convergence of IFRSs and US GAAP. In 2007, Brazil, Canada, Chile, India, Japan and Korea all launch a day of the month to follow or meet with IFRSs. In 2008, Israel, Malaysia and Mexico to follow IFRSs and United States issues ‘roadmap ‘ for IFRS acceptance, update of IASB-FASB Memorandum of Understanding released and IASB paths complete response to the fiscal crisis. The completion of first portion of Constitution Review by IASCF was in 2009, besides the IASB increased members to 16 by 2012. Study overview: This survey will concentrate on the impact of implementing IFRS on UK listed companies through statistical analysis, mensurating the differences of fiscal ratios before and after the acceptance of IFRS. Then the survey will analyze the balance sheet and income statement points in order to research the grounds for differences in fiscal ratios and so analyze which of the IFRSs that made these differences. The fiscal ratios will be used in this survey are: The profitableness ratios: operating net income border ( OPM ) , return on equity ( ROE ) and return on invested capital ( ROIC ) . Leverage: measured by equity ratio ( ER ) and pitching ratio ( GR ) . Liquidity ratios: current ratio ( CR ) and speedy ratio ( QR ) . Market-based ratio: monetary value to net incomes ratio ( PE ) .Research Problems:This survey will be trying to analyze the followers: The effects that may ensue from altering describing criterion from the UK GAAP to the International Financial Reporting Standard. The survey will concentrate on fiscal ratios, specifically profitability ratios, fiscal purchase, liquidness ratios and the market-based ratio of the houses that adopt the IFRS and impacts of this acceptance.Purposes and Aims of the survey:This survey will turn to the research inquiry whether there is an impact on the public presentation of the companies that adopt IFRS alternatively of their local GAAPs. Further more, this survey is a attempt to add more literature to the 1s that already done in this country but on different states in order toRationale and Justification for the survey:The principle and the justification of this survey is an effort by the research worker to find whether if there is an impact on the cardinal fiscal ratios consequences when following the International Financial Reporting Standards. There are many literatures done about the issue of following IFRS and its impact on the public presentation of the houses. Such literatures tackle the topic from different point of position, but this survey will concentrate on analyzing the impact on fiscal ratios through statistical analysis.Methodology:This survey will analyze the impact of acceptance of IFRS on fiscal ratios of the listed houses in UK for the old ages 2002, 2003 and 2004 as the old ages before the compulsory acceptance in 2005, so the old ages 2006, 2007 and 2008 as the old ages after the acceptance. The s urvey will utilize the fiscal ratios for 30 listed houses in the UK. This research will follow the survey of Lantto & A ; Sahlstrom ( 2009 ) , where they analyse the differences between fiscal ratios before and after the transition from Finnish accounting criterions to IFRS. This survey will utilize the same methodological analysis on the UK houses and will prove the statistical significances of the differences, and analyze the major grounds for the differences before and after the transition.Research construction:Chapter one: debut Chapter two: differences and similarities between IFRS and UK GAAP Chapter three: research methodological analysis Chapter four: consequences Chapter five: decision and treatmentPlan of the Survey:The entry of the thesis will be on the of September 2010 and it will be finished in about four months get downing from June up to September and can be scheduled as follows:Literature Reappraisal:Many literatures have studied the impact of the acceptance of IFRS alternatively of national GAAPs in order to analyze the betterment of fiscal coverage. IFRS is established to minimise the spread between fiscal statements prepared under different national or domestic GAAPs. Lantto & A ; Sahlstrom ( 2009 ) analyze the impact of IFRS acceptance on cardinal fiscal ratios in Finland after transition from DAS to IFRS. Their survey conclude that there have been alterations in cardinal fiscal ratios of Finnish companies after the acceptance of IFRS perceptibly increasing in profitableness ratios and pitching ratios on one manus. On the other manus, they have found a decreasing in the PE, equity and speedy ratios. These additions in profitableness ratios and lessenings in PE ratio are due to the additions in the income statement net incomes. They refer that the remotion of the amortisation of purchased good will harmonizing to IFRS 3 is the chief ground for the noticeable increasing in the ratios of profitableness. They besides found that there is an addition in duty points and a lessening in stockholders equity and this will take to increase the fiscal purchase ratios. In add-on, the addition of the current liabilities made the liquidness ratios to diminish, w here Daske et Al ( 2008 ) examine the compulsory acceptance of ( IFRS ) and its effects on the economic system on different states over the universe. They analyze a sample of houses in 26 states in order to analyze the effects on market liquidness, cost of capital, and Tobin ‘s Q in these states. Their determination was, on mean, market liquidness increases around the clip of the debut of IFRS which contradict Lantto & A ; Sahlstrom ( 2009 ) . They recorded an addition in equity ratings which is consistent with Lantto ‘s consequences and a lessening in houses ‘ cost of capital, when the effects took topographic point before the official acceptance day of the month. When spliting their sample, they find that states that have intensifiers for transparence tend to hold capital-market benefits. When they make comparing between compulsory and voluntary adoptive parents, they find that the capital market effects are most obvious for companies that voluntarily adopted IFR S, in both old ages when they adopt IFRS and once more afterwards, when IFRS go compulsory. Furthermore, Cordazzo ( 2007 ) address the concern of altering from Italian GAAP to IFRS by supplying empirical support of the nature and the size of the differences between Italian GAAP and IAS/IFRS. He studied Italian listed companies in order to demo the most of import effects of the acceptance of IAS/IFRS. The consequences show a further the entire impact of altering to IFRS on net income than stockholders ‘ equity. His consequences confirms Lantto & A ; Sahlstrom ( 2009 ) consequences in footings of positive impact on net income and contradicts with Daske et Al ( 2008 ) and Lantto & A ; Sahlstrom ( 2009 ) in the impact on stockholders equity when his consequences showed a lessening in this point. The single accommodations show more major differences between the Italian GAAP and IAS/IFRS in how to handle concern combination, fiscal instruments, commissariats and intangible assets wi th mention to both net income and stockholders ‘ equity ; while there has been an of import difference merely on stockholders ‘ equity in income revenue enhancements, and belongings, works, and equipment. Nevertheless, Jermakowicz ( 2004 ) study the acceptance of IFRS in Belgium. The survey examined 20 companies in Belgium tracking the impact of IFRS on their studies. This survey adopted a study attack sent to 20 Belgian houses aims to happen out that using IFRS will impact the method of coverage of these companies every bit good as enhance the comparison degrees in fixing amalgamate histories for these houses. The first three companies that adopted the IFRS in 2003 were analyzed quantitatively. The survey summarises that companies adopted the IFRS alternatively of Belgian GAAP reported a considerable impact on their net income, every bit good as equity, which is consistent with Daske et Al ( 2008 ) and Lantto & A ; Sahlstrom ( 2009 ) . Besides, Iatridis & A ; Rouvolis ( 2009 ) look into the effects of the acceptance of IFRS alternatively of Greek GAAP on the fiscal figures of Greek listed companies. They besides study the factors related to IFRS voluntary revelations before officially following IFRS, the grade of net incomes direction under IFRS, and the value relevancy of IFRS-based accounting Numberss. Their consequences show that the following IFRS has caused instability in the figures of balance sheet and income statement of Grecian companies. They found that there has been a major betterment in fiscal figures in the undermentioned period even though the effects of the passage cost because of following IFRS. The consequences show that the twelvemonth of the acceptance of IFRS in 2005 did impact the fiscal figures adversely in footings of profitableness and liquidness. In twelvemonth 2006, these figures recorded an betterment, which they refer it to that IFRS became more well-known to the Grecian companies. Another survey has been done on German companies that adopt IFRS by Van Tendeloo and Vanstraelen in 2005. They tackle the issue of whether the acceptance of IFRS is related to lower net incomes direction. They study German companies that have adopted IFRS if they engage significantly less in net incomes direction compared to companies fixing their studies under German GAAP. In their consequences, they propose that the acceptance of IFRS can non be related with lower net incomes direction. Schipper ( 2005 ) study the effects related to mandatory acceptance of IFRS in the European Union and he found that the International Accounting Standards Board must supply more inside informations about the usage of the IFRS and the inauspicious effects that may ensue due to the acceptance of IFRS, or at that place will non be broad usage of IFRS by the comptrollers who prepare the fiscal studies and they will go on to utilize local GAAPs or US GAAP. Jones & A ; Higgins ( 2006 ) support Schipper ‘s consequences when he studied 60 companies in Australia that adopt IFRS through a telephone study. They find important fluctuation in the study answers with elements such as house size, industry background and expected impacts on fiscal public presentation ; the overall consequences show that many of the companies have non been good prepared for altering to IFRS and they are dubious about acquiring any benefits from following IFRS. Callao et Al ( 2006 ) . Quoted in Callao, Jarne & A ; LaA?A ±nez ( 2007 ) inspect the manner in which Spanish companies have dealt with procedure of using IFRS. The base of empirical survey is a study sent to Spanish concern groups listed on the Madrid stock exchange. The consequences show that these companies have taken a really positive attitude towards the harmonisation procedure and the acceptance of IFRS in one manus. On the other manus, altering to IFRS is dearly-won and needs more alterations in concern organisation and constructions, every bit good as accounting policies. A twelvemonth subsequently a contradictory survey done by Callao et Al ( 2007 ) when he examine the effects of the acceptance of IFRS on the comparison and relevancy of fiscal coverage in Spain. This survey tried to compare between houses that adopt IFRS and others that still use the local GAAP. They found that following IFRS did negatively impact the comparison and concluded that using both criterions at the same clip in the same state will do it hard when comparing between houses, even in the same industry. Their survey besides consequences that the fiscal coverage has non improved because there was a spread between the book value and market value when altering to IFRS. They besides concluded that there will non be benefits from using IFRS in the short term and may be there will be in medium and long term. Peng & A ; Smith ( 2009 ) look into the convergence procedure through the old ages ( 1992-2006 ) of the convergence of Chinese GAAP with IFRS from theoretical point of position. They find that there have been an of import motion towards convergence took topographic point through the issue of four following Chinese GAAPs: 1992, 1998, 2001, and 2006. Convergence between Chinese GAAP to IFRS happened through both, the direct import of criterions from IFRS and progressive alterations to Chinese GAAP. Direct import was observed for points either reflective of traditional Chinese accounting pattern or 1s that addressed state of affairss non considered or non relevant under the old accounting theoretical account. Progressive alterations to Chinese GAAP were observed on points well different from traditional pattern. On the whole, they concluded that both combination of staged execution and direct import has proven to be practical and effectual in the convergence of Chinese GAAP with IFRS. Jones and Luther ( 2005 ) examine three Bavarian companies and two direction consultancy houses in Germany, whether the alteration to IFRS could hold important effects on the typical traditional direction accounting patterns applied in the field of control. They conclude that directors have to take between, either uniting external and internal coverage or go oning to run double accounting systems, restricting the acceptance of IFRS to external coverage. Ormrod and Taylor ( 2004 ) analyse the impact of the following IFRS alternatively of UK GAAP on compacts included in debt contracts. Their consequences showed more volatile on net incomes figures, every bit good as in fluctuations reported net incomes and balance sheet elements. Wei?enberger, Stahl, andVorstius ( 2004 ) study the surveyed a group of German houses listed in ( DAX100 ) for the grounds that made these houses choose IFRS or US GAAP instead than German GAAP. The research workers received 81 responses out of 359 houses ‘ sample. Their consequences showed that the ground of acceptance of IFRS or USGAAP by these German houses was that they was anticipating to hold terms in the capital markets, every bit good as to better supply of information, and the internationalisation of investors. However, they found that non all of these aims were attained. Larson and Street ( 2004 ) study 17 European states to analyze the obstructions of the convergence in these states ( Switzerland, the10 new EU members and other EU campaigner states ) . The informations used was gathered in2002 convergence study by the former Big Six international accounting houses. They showed in their consequences that two major obstructions to convergence are the trouble of definite IFRS and the tax-orientation of many local systems.

A Case Study In Chinese Independent Secondary Schools Education Essay

A Case Study In Chinese Independent Secondary Schools Education Essay This study is to examine the role of leadership in teacher professional development in Chinese Independent Secondary Schools in Klang Valley. The specific variables that will be investigated include teachers’ perceptions of teacher professional development; teachers’ expectations as well as the principal’s role in facilitating teacher professional development. Developments in leadership will lead to changes in the ways teachers work. These will subsequently increase the need to review teacher professional development. The purpose of this research is to establish how the dual of the principal and the teachers manifests itself in professional development. This research will be significant as it will examine the voices of teachers on how leadership contributes to teacher professional development. The research will be conducted using qualitative methodology. It will be based on a case study of two Chinese Independent Secondary Schools in Klang Valley. Data will be c ollected using questionnaires and follow up interviews which will be administered to elicit responses from principals, deputy principals and teachers in both schools. The findings will reveal the need for teachers in Chinese Independent Secondary Schools in Klang Valley to engage more in teacher professional development programmes in order for them to have a better understanding of the concept. This study will also demonstrate if teacher professional development should be the core work of both the principals and teachers in order to create a learning environment in their schools so that both can develop professionally. Based on the results obtained in this study, we will determine if Chinese Independent Secondary Schools in Klang Valley need more awareness in teacher professional development and how it will influence the leadership. Keywords: Leadership, Principals, Teachers, Teacher Professional Development, Teaching and Learning 1.0 INTRODUCTION Having been a teacher for ten years and now majoring in educational management, I am very much interested in finding out the effects of school leadership on the professional development of the teachers in the Chinese Independent Secondary Schools in Selangor. Chinese Secondary Independent Schools are solely governed by The United Chinese School Committees Association of Malaysia (UCSCAM) which coordinates the curriculum used in the schools and organizes the Unified Examination Certificate (UEC) standardized test. Generally teachers are not employed through the professional teachers training colleges in Malaysia rather they are appointed through individual school administration which is governed by the directors (share holders) of the school as they are not governed by any central system therefore school management is based on the individual school superiors. As a teacher from a Chinese Independent Secondary School, I had been involved in various professional development programmes in school. These programmes were mos tly conducted during school hours and often during the school holidays. Thus it is my interest to find out how the school leadership contributes in molding and producing teachers who are as competent as the trained teachers by the Teachers Training Colleges under the Malaysia Education System. This is because this will determine whether the Chinese Secondary Independent Schools are producing individuals who are intellectually, spiritually, emotionally and physically balanced and harmonic, based on a firm belief in and devotion to God, in line with the goals of the Malaysian National Philosophy of Education.

Budgeting Assignment Example | Topics and Well Written Essays - 1500 words

Budgeting - Assignment Example Budgeting can be described as the careful planning of an organization’s funds based on the various costs and expenditures that a business faces and the means in which these funds will be distributed amongst them (Lasher, 2010). A simpler and straight forward explanation would be that budgeting is simply the development of a budget. A budget can be defined as an economic plan for a certain period of time according to available funds (Obstfeld, 2008). A company cannot function without budgeting, and it is essential that the methods and techniques used during this process are appropriate to the business in particular in terms of the approach and objectives that feature in that particular organization (Bartle & Shields, 2008). Good budgeting results in financial success for that particular accounting period and will reduce the risk of a company mismanaging the funds that are available to them which in serious situations could lead to disastrous results if not kept in check such as bankruptcy among others (Lasher, 2010). Once a proper budgeting plan has been established, however, these risks have a higher chance of being avoided and put the company in a better position to maintain their position in terms of economic stability. Purposes of Budgeting There are a number of purposes of budgeting that can be identifies as the main reasons for the activity, some of these include: Financial Forecasting – Budgeting provides an overview of the expected financial position of a firm at the end of an accounting period if the various strategies implemented succeed in achieving the objectives set out for them at the beginning of the period (Diamond, 2008). Budgeting allows the organization to predict the economic situation they will find themselves in at the end of a certain period if everything goes according to plan in terms of revenue and expenditure. Establishment of constraints – Budgeting also ensures that a company does not mismanage the funds at their disposal in a manner that may lead to irrecoverable financial difficulties through the placement of constraints on the maximum amount of money they can spend on a particular activity or area (Lasher, 2010). The establishment of these constraints ensures that the company remains within the economic safety net that is created by the budget and avoids any financial risks that would have otherwise potentially occurred. Comparison – Budgeting allows the actual finances of the business to be compared with the predictions that have been set out in the forecast in a bid to determine whether they are actually achievable or should they be adjusted if necessary (Lasher, 2010). This method of comparison allows the company to take a look at the economic success that the business achieves and the potential success it will be able to attain in the future (Blaug, 2007). This ensures that the company can plan appropriately according to these comparisons in relation to the financial position of the company. These can be considered to be the main purposes behind budgeting and represent the importance of this activity to a successful business. Budgeting Process There are a number of stages that exist within a conventional budgeting process that can be implemented on a global scale by various companies (Lasher, 2010). These steps follow a protocol that allows the organization to properly develop a means of appropriately allocating the available funds to the various different parts of the business according to the particular needs of these sectors as well as the objectives that have been set out (Diamond, 2008). These stages are as follows; †¢ Firstly the main objectives of the business are identified in relation to activities that will require funding so as to accomplish

Mitochondria are essential for the function of the organelles in the Essay

Mitochondria are essential for the function of the organelles in the endomembrane discuss this statement - Essay Example The skeletal system is composed of cartilage, bones and ligaments. The skeletal system protects and supports muscles that are attached to bones as well as the body; provides calcium storage and is also a site where blood cells are formed (John, 2010). The muscular system on the other hand comprises of cardiac muscle, skeletal muscle and smooth muscle. It is charged with movement of parts of the skeleton, pumping of blood, locomotion as well as helping in the movement of all internal materials. The fourth system is the endocrine system which is made up of pituitary gland, thyroid gland, adrenal gland, pineal gland, hypothalamus gland, pancreas, testes and ovaries together with other ductless glands. This system is tasked with regulation of body chemistry as well as several body functions. The nervous system is made up of sense and nerves organs, spinal cord and brain. This system is charged with receiving of stimuli from internal and external environments, conduction of impulses as well as integration of activities of the rest of the systems (John, 2010). Respiratory system is made up of air and lung passageways and is tasked with exchange of gases between the blood as well as the external environment. Digestive system is made up of mouth stomach, esophagus, pancreas, liver and intestines and is responsible for ingesting and digesting foods, as well as absorbing them inside the bloodstream. The urinary system comprises of the bladder, kidney as well as other associated ducts. It is charged with excretion of metabolic wastes, removal of substances that are present in excess out of the blood. Lastly, the reproductive system comprises of ovaries, testes together with associated structures. Its main function is that of reproduction (John, 2010). The major components of the immune system include; thymus, lymph system, spleen, bone marrow, antibodies,

Poetry Essay Example | Topics and Well Written Essays - 1250 words - 6

Poetry - Essay Example Comparatively, the changes may be drastic but the impact of his poems remain the same and it is for this reason that he remained an influential poet throughout his lifetime and beyond. â€Å"A Map of the City† is that characteristic early work of Gunn which encapsulates why he had become a prominent name in The Movement in the 1950s. The style, incorporating the obvious rhythm and rhyme in each line, makes it in that great British tradition of classic poetry. The first stanza, in all its four lines ends with the same syllable with much stress on the ‘e’ sound. This recurs throughout the poem together with other syllabic sounds that are used regularly throughout. Also, the poem was traditionally constructed as a quatrain with four lines in each of its five stanzas. Then, with â€Å"On The Move ‘Man, You Gotta Go.’† there has been a slight deviation from the traditional meter with the use of varying rhymes but certain sounds recur such as the ‘o’ and ‘e’ sounds. There is also still that inclination to adhere to traditional form as each of the five stanzas is composed of an octave. However, though the ‘e’ and ‘th’ sounds are also repeated in â€Å"In Time of Plague,† they do not appear to be placed consciously as Gunn moves toward the free verse approach. The stanzas do not have uniformity in terms of rhyme and meter as the first stanza has 13 lines, the second has 15, the third has four, and the last has six. This shows an unrestricted adoption of poetic verse where Gunn has transformed his poetry away from the identity of The Movement toward a nonconformist standpoint. It would be amiss to talk about or even understand how the poetry of Gunn has progressed without taking into consideration the major changes he had effected in his life. In his earlier years, Gunn had already established himself as a major poet alongside Larkin

Ulysses Grant and His diplomatic achievements in Civil War Essay

Ulysses Grant and His diplomatic achievements in Civil War - Essay Example It is at this civil war that Ulysses Grant emerged as one of the most successful war commanders of his time after he prevented the secession from taking place. He would later become elected as the 18th president of the United States of America. Ulysses began his career in military action by first serving as a cadet after enrolling at West Point Military Academy at the age of 17 years. After graduation from the military academy, where he emerged at number 21 out of 39 cadets, Grant went on to serve in the American Mexican war. Being under generals such as Zachary Taylor and Winfield Scott, Grant was able to learn the strategies of war. He retired from active service in 1854, and was working at his father’s tannery as a clerk, when the civil war began. Born Hiram Ulysses Grant, he had to change his name due to a clerical error when at the military academy in West Point. According to Bunting and Schlesinger (2004), Grant grew up under easy discipline and devoted attention (p10). Therefore, it was not hard for him to adapt to the demands of military action. His parents were rather opposites in opinions, with his father Jesse praising the young boy at every opportunity he had while his mother Hannah, was an unbeliever in praise (Bunting and Schlessinger 10). His boyhood and education was conventional at the time (Bunting and Schlessinger 11). ... st Point but his wedding had to delay due to the threat of war with Mexico, which he later took part in unknowing that this would be an important phase of his career as a soldier. His performance in the war was exemplary, and lead to his promotion to first lieutenant due to his bravery. He played a huge part in the capture of Mexico City and his experience at this Mexico-American war would later come as an advantage to him during the civil war (Hickman Para 3). The Civil War The civil war began in 1861 when Grant was serving in his father’s tannery, and this offered him the chance he was so much willing to take- that of getting back to military action. In 1852, Grant had been stationed in Fort Vancouver, a place he considered lonely and could not take his family with him. Due to this, he started drinking heavily, and was charged for it though no formal evidence emerged. He later had to resign to avoid getting the boot. On coming back to the civil war, Grant served in the union army that was seeking to end the confederates reign. At the union army, Grant began as a trainer for the new recruits in the army and was promoted to colonel in June 1861, where Major General Fremont later appointed him as commander of the district of Cairo in Illinois. President Lincoln would later appoint him as Brigadier General of the army after serving for the adjutant in Illinois. His diplomatic achievements would start early on in his career as a civil war soldier, where after training the new recruits as commissioned by Governor Yates, he was successful in convincing congressman Elihu B Washburn to appoint him as colonel (Patterson et al 150). His colonel duty saw him lead the Illinois infantry a largely unruly unit, but was able to reform the unit into the best fighting unit in the

Can good leadership be taught Essay Example | Topics and Well Written Essays - 1000 words

Can good leadership be taught - Essay Example Knowledge can be gained, skills can be learnt but intelligence cannot be generated. A person needs to be intelligent and sharp in order to gain knowledge and utilize it. Leadership requires certain traits in a person.Leadership and managerial work are common observable facts that there are no general rules that creates leadership events or leadership methods, or for that issue great leaders. Managerial work and leadership are made cooperatively. Therefore, the only way to understand leadership correctly is the basic knowledge in group sciences. In simple words, managerial work is the process of describing and calculating the victory. A leader is the person who puts forward the plan, explains success, and confirms the capability of success. It is clear that a leader who assures these things will be more competent than other leader who desires to put the idea but refuses to accept any work in the managerial part (Clark, Clark & Albright, 1990). Hence, effective leader is the one who ha ve power over people and whose decisions are binding on others. Everyone possesses leadership potential. Effective Leadership can, & normally does, emerge from the inside. Effective leadership requires the leader to take the whole group along. It is not necessary to involve the whole group in decisions regarding the group’s success however; the members of group are ‘helpers’. These ‘helpers’, if motivated and encouraged to work together, may quicken the process of success. Motivation emerges with the feeling to improve the surroundings. An effective leader must know that motivation is the key to improve the group's performance and the chances of success. Motivation, however, is not easy. It requires continuous performance appraisal and strong communication skills. This is the point from where effective leadership enters. Effective leadership requires the leader to choose the tasks for the group. A leader may also take suggestions from other group members but it may end up in losing the actual aim of the group. Hence, an effective leader should keep a strict watch over the performance and path of the group if it is moving towards achieving its goals or not. All these techniques to keep the group together and to motivate them and decision making techniques can be taught (FBI, 2007). The difference among success and failure of a team or group can be determined by leadership. Leadership divides the achievers from the spectators. And

Goodman Fielder's strategic market Essay Example | Topics and Well Written Essays - 750 words

Goodman Fielder's strategic market - Essay Example One of the major effects of globalization is the increasing demand for products to meet humanity's needs. This globalized environment is such that for companies to remain competitive they must remain vigilant in response to the changing nature of consumer needs. In regards to Goodman Fielder, these tenants hold penetratingly true, as they strive towards success with the development of a unique rice cracker. Prior research speaks to product demand in these regards. This is pivotal research as it involves product differentiation that creates customer loyalty and the product's overall market value. While product sales are a pivotal aspect of the intentions, developing customer loyalty through producing the product at the most advantageous juncture of quality and value is another core concern. The appendixes include estimates in regards to consumer preferences. These estimates are part of a study that utilizes consumers between ages 25-35. After establishing product differentiation, it's also necessary to consider that Goodman Fielder must remain consistently vigilant to ensure their continued market relevance. Ultimately, recommendations are advanced that explore the product's main value and the current market opportunities for incoming companies. These recommendations constitute the final device to gauge and ensure market success and product viability. In terms of Goodman Fielder, the market outlook is positive for their rice cracker product. Goodman Fielder has become one of the potential firms situated in the distribution of the commodities.

Authentic Counselor Coursework Example | Topics and Well Written Essays - 250 words

Authentic Counselor - Coursework Example Such counselors require certain qualities such as having a good sense of who they are, what they are dealing with and be aware of their shortcomings and care about the needs of their clients. There are characteristics in authentic counseling, which include honesty and willingness for the participants to accept and admit when they are wrong (Scott, 2012). Other characteristics that are necessary are asking sincere questions, listening actively and emphasizing. An authentic counselor must have an identity, appreciate, and respect him or herself. They must recognize and accept their power and be open-minded to change, feeling alive, having a sense of humor, and making appropriate decisions. Authentic counselors must be able to live in the present, appreciate culture, have an interest in other people’s welfare, and find value in their work, which enables them to create healthy relationships with their clients (American Counseling Association, 2014).. An authentic counselor means someone who is real and honest with his or her clients. This means that something that is real is something that is valuable or rare therefore clients should be able to value their counselors and therefore find worth in their

Martin Luther King Essay Example for Free

Martin Luther King Essay The history of this two great men dates back to the 1920s when both of them were born (Malcolm x -19th may 1925, King Luther-15th Jan 1929). Their fame, fulfillment of dreams and influence was however, felt in the 1960s. Although, brought up at different capacities their history and influence has lots of similarity. Their remarkable contribution was almost at the same period of time(between 1957-1968). This is such a time when there was a lot of radical debate on racism in America in terms of the rights of both the blacks and whites. Such a debate was due to the different priorities given to the two races in America. For example the blacks were not allowed to vote thus, need for constitutional amendment which Martin King Luther advocated for(Howard pp 8). There was also an aspect of inequality in the sense that black American schools could not offer chances for career advancement and the blacks lacked proper hospital facilities as in the story of Malcolm X. He highlights in his bibliography that his desire to be a lawyer could not be achieved in the Negro school he attended thus killing his dream and determination to continue schooling. The inequality is also seen in the reason for the boycott of the Montgomery bus system (where blacks were to seat at the back sits of the bus while front seats were reserved for the whites) organized by Martin King Luther (Luthers bibliography). The two men spearheaded very critical campaigns on their different believes on the position of all the Americans in political, economical and social standards. Their approaches were quite different although they both had remarkable speeches and quotations pulling a large crowd of followers to themselves. Martin Luther King was born of a Baptist minister and his mother was a school teacher. He attended school to a post graduate attaining a PhD in systematic theology in Boston. He later became a clergyman in the Baptist church. His early life before getting into politics was that of a preacher living upright according to the moral standards of the society. It is during his ministration work that he discovered that, though his faith talks of all men been equal, with same need for respect accorded to them; this was not so in America because the whites here were treated with a higher esteem than the blacks. He sort to dig deep into the history of the two races and thus, got the determination to fight for equality in the two races. He also got some inspiration from Mahatma Gandhi of India who had led his country to independence from the British rule. It is from Gandhi that he adopted the idea of non violent protests. His approach was non violent though with different touch to various principles for example; he used the non partisan principle when he refused to en dose for any particular candidate in presidential run up. (Howard pp 57). It is through ecumenism that he brought people together in his civil movement activities. He also incorporated mass protest, mobilization of bus boycotts and enlightenment through speeches. The boycotts lasted for 382 days leading to bombing of his house and his imprisonment. In prison he resorted into writing. He wrote letters and this advanced to five books namely: The measure of a man, Strength to love, Stride towards freedom, Trumpet of conscience and why we cant wait. From jail Martin Luther King founded the Southern Christians Leaders Congress from which he could carry out his civil reform protest and the Student Non violent Coordinating Committee to help black students from violent protests but this was to no avail as the students turned his ideas down posing a great challenge to his campaigns. He was received the Nobel peace price in 1964 as the youngest person to this award at an age of 35. His campaigns were successful because in 1965 the US congress passes a voting right act so that the blacks could now be allowed to vote. He also managed to prevent violent attacks by the blacks who had lost their children when their church was attacked by some whites through a great expressive and advisory e urology presented at the burial ceremony but it is his speech â€Å"I have a dream† that have accorded him more fame. This speech was delivered at Washington DC where he had an audience of 250 000 people (Bennet pp64). Among his successes was the award of the man of the year as the first black to this title by the Time magazine of America. The civil right movement which he founded continued but pressure by the youth to engage in violent campaigns against discrimination led him to a new turn in his career and life yet again, where he now turned to protest against poverty and war. He greatly complained against Vietnam war and in the process of organizing a march in protest of the problems that poor garbage collectors in Memphis, Tennessee were undergoing, he was assassinated. This was in April 1968. Although dead his great words are echoed to date. His works are also remembered by many as the man behind the civil rights and reforms in America. Malcolm X on the other side was a son to an outspoken Baptist minister who followed a Black Nationalist leader called Marcus Garvey. His mother was a house wife. He went to school up to secondary level and later dropped as he could not see possibilities of achieving his dreams as a black. His father was found dead and the neighbors thought this was a plan by the whites to silence the blacks. This was quite early as Malcolm was only six and it led the family to poverty hence the mother got mental breakdown and was sent to an asylum for 26 years. (Lomax pp 12). Malcolm together with his brothers was taken to foster homes. This got him into petty crimes like gambling and burglary later moved to New York and advanced his criminal life to prostitution and sell of drugs. He was later arrested during which he converted to Islam from the influence of his brother who used to visit him. This was demonstrated by change of his name from Malcolm little to Malcolm X, because he now believed Little was a slavery name. In prison he also joined some classes to continue with his schooling which he had stopped in earlier years this was a great boost to his later writings and speeches although he was not a professional in any particular field. When released from jail he was now a reformed man and so he joined the Nation of Islam and became one of the leaders. Here he advocated for the teachings learn t from jail which included: a believe that evil men would face the wrath of Allah, blacks should get away from the lifestyle of the whites both in financial conditions, social integration, their structure of leadership, their way of thinking and in the art of worship. As a religious leader he built up mosques at Pennsylvania and Philadelphia where he had captured a massive following. There were some disagreements with the main leader of the Nation of Islam and Malcolm X; due to the statement he made following the assassination of President John F. Kennedy (saw the assassination as a case of â€Å"the chicken coming home to roost†) and so was accorded a 90 day suspension with orders to remain silent without presenting any speeches. (Lomax pp 32). He found this slightly unbearable and although some people argue that he had some misunderstandings with the leader of Nation of Islam, over his conduct and moral uprightness, one thing was clear: it was time for Malcolm to call it quits. He then formed his own Muslim Mosque Inc. His idea of racial segregation was not to coexist peacefully with King Luthers idea of constitutional amendment peaceful intermingled living. He did not want any mixing of the blacks and whites at any degree so his solution was that; blacks have their own state even if through war. His followers were to use armed self defense against violence from the whites. He also criticized Christianity as a religion that copied the whites way of life thus due to poverty, the blacks ended up in crime in attempt to imitate this lifestyles. It is during this time that he went on pilgrimage to Mecca and got some inspiration from other cultures changing his focus from the black Muslims to all races and religions. His ideology on all whites as bad people responsible for all the misery that the blacks faced was also changed and now considered the whites as individuals with personal opinions rather than stereotyping them to a bunch of demons. Claiming to have found the more and profound truths about Islam as a religion and lifestyle, Malcolm changed his name yet again to El Hajj El Shabazz. His mission was not left out in this wave of change as now he considered in cooperating all blacks despite their religion affiliation in his founded Organization of Afro-American Unity. Its through this organization that he led the first ever greatest black American rally. Malcolm now set out to discussion with groups belonging to the whites and wanted to present the grievances of the black Americans in the US to UN. He also urged his followers to register in for voting process and sort for a change in the management of public facilities within the black communities from the whites who dominated every field of management and administration, to be done by the blacks. His charismatic speeches and influence was mainly through media (he had a program covered on the television and in the radio and wrote articles to be published in the dailies). His debates seamed to be outrightly remarkable giving a very strong essence of what he believed in, thus captured very large number of audience. Malcolm X was assassinated in February1965 at New York as he was addressing a rally. He left a very significant contribution to black power movements as the Nation of Islam, the Muslim Mosque Inc and the Organization of Afro-American still went on in the believes he had taught them. His believes got more momentum after his autobiography was published in 1965. (Howard pp116). The Malcolm X societies is a product of what he established. Similarities among this two men start from their birth to their death. This is because the blacks had equally similar lifestyles and opportunities as they were the marginalized group in America. Both of them were born in the same year and their impact was felt within the same period of time. They had equally same faith in their upbringing as their fathers were ministers in the Baptist church. They had a first hand experience of the brutality of the whites as their homes were burnt, underwent imprisonment and finally were assassinated. The two men changed their names at one point of their lives (Martins name was changed while he was still young from his previous name: Michael to his current name: Martin). Their lives took different phases changing from school life to religious leaders to politics and finally to human right activist. The pulpit was used as a way to spread their beliefs and influence the community. In both incidences, there was some inspiration from communities outside America which marked the start of a new phase of their lives. Both of them spoke strongly against racial discrimination. Their speeches and charisma has also lived long after their death and they all died through assassination in the 1960s. They equally had a large crowd of followers. Their writings are considered inspirational and great by both the black and white Americans. In the last phase of their lives and career, they had a great focus on poverty and empowerment of the blacks. The differences between this two individuals is not much they basically had almost the same kind of background and they all fought for discrimination on the lines of race. Martins way of fighting was non violent but Malcolms way was by use of armed defense and rejecting cooperation to the whites ideas. The King got into his fathers line of career and maintained his religion while Malcolm diverted into Islam. Though both of them were charismatic and great speakers; Malcolm had a lower level of education. Luther led a straight life all along but Malcolm was once involved in crime before his reform and conversion to Islam. King Luthers tool of communication was mainly his pulpit, crusades and campaign meetings unlike Malcolms which involved the media. Martin Luther was accorded the international award of the Nobel Peace Price and the man of the year title in the times magazine while Malcolm only got recognition with no award except for the blacks having some societies named after him. Martins campaigns of non violent protests were met with criticisms from fellow blacks unlike Malcolms. It is out of this two figures that others like Nelson Mandela of South Africa and Martin Luther King Junior, have found a base to stand on and fight against discrimination of whatever form. The world today remembers this two dear people as heroes (especially America). They made a remarkable spirit toward racial segregation which has continued up to today. Their stand as spiritual leaders on what they believed is an example to be followed by most leaders today who see lawfully practices and shun from condemning them. Work Cited: Bennet Lerone Jn, â€Å"What manner of man: a biography of Martin Luther King† Chicago Johnson publishers (1964). pp 5-112 Brief History with Documents. ISBN 0312395051, 9780312395056; Bedford/SMartins 2004 Lomax Louise, â€Å"To kill a black man† Los Angels , CA:Hollooway House Publishing Company (1968) pp 12-86 Man of the year Time 1983 (January 3, 1964). pp 13-16 ; 25-27. Pitney,Howard and David Martin Luther King , Malcolm X and the Civil Rights Struggle of the 1950s and 1960s. (1978) 8-122 Russel Adam, â€Å"Great Negroes Past and present†Chicago. Afro-american publishers. (1963)pp 64-246. Russel Adam, â€Å"Great Negroes Past and present†Chicago. Afro-american publishers. (1963)pp 64-246.

Disaster Paper Essay Example for Free

Disaster Paper Essay When you deliberate on a disaster, it becomes clear that any such event has three phases to it. Initially, there are antecedents that lead to the disaster. When enough antecedents have accumulated, the disaster occurs at that specific tipping time. Finally after the disaster has happened the final phase of resolutions occurs. The resolutions are steps that the society attempt to implement to revert the effects that the event has produced. Consider the Deepwater Horizon disaster that happened on July 17th 2010. Upon critical review the group have identified series of antecedents that led to the disaster. At the tipping point the disaster occurred, lives were lost and numerous crew members injured. After the initial shock of the disaster and evacuation of the crew engineers and BP staff attempted to close the well with numerous trials. Eventually policy makers were involved in development of the new safety policies. Numerous investigations and trials were performed to better understand the disaster and avoid similar events. At the end numerous antecedents have been identified, the disaster was resolved and the consequences identified. The Deepwater Horizon accident was found to have multiple antecedents that caused this tragedy. Specifically, a sequence of eight safety barriers that were breached led to the explosion which killed eleven people and caused widespread pollution throughout the Gulf of Mexico. At first the annulus cement barrier was installed improperly and did not isolate the hydrocarbons coming from the well. The shoe track barrier did not isolate the hydrocarbons. As a consequence these two events allowed hydrocarbons to rise up the well and aboard the Deepwater Horizon rig. The negative pressure test was incorrectly interpreted. The influx of hydrocarbons was not recognized until it was too late. Well control response actions failed to regain the control of the well. This led the well flow to be diverted to the mud gas separator causing gas to be vented onto the vessel rather than being diverted over board. Safety fire and gas systems did not prevent hydrocarbon ignition from the engine room. Finally, the blowout preventer (BOP) emergency modes did not seal the well due to the accumulation of previous seven events mentioned above. With these eight events leading one to another, it was much more difficult to seize the explosions and fire that damaged the MUX cables and hydraulic lines. This resulted in failure of the emergency disconnect system. To conclude, it is clear that specific and identifiable antecedents can be discovered and that their accumulations to a tipping point lead to the disaster. The second phase of the Deepwater Horizon disaster deals with engineers and BP technical staff trying to close the well so that the oil spill is stopped. To reduce the oil spill the leaking oil is set on fire with the hope that the spill will be reduced. On May 2nd, 2010 PB starts to drill a relief well that should overtake that leaking site. On May 5th one of the leaking sites is capped, however oil continues to leak from the well. On May 7th BP engineers use the containment chambers to close the remaining leaks. The idea fails and is abandoned. On May 9th a â€Å"junk shot† approach is implemented, the following day â€Å"top hat† approach is planned out. The attempt to reduce the leak continues, numerous other approaches and plans are implemented to either reduce the oil spill or completely halt it. On august 4th BP reports that using the latest attempt the â€Å"static kill† appears to be successful and attempts to permanently seal the leak are in the process. On September 19th the Deepwater Horizon leak have been permanently sealed. The nightmare that happened on May 2nd has been halted but not fully resolved. The environmental affect that the disaster caused will hunt the future of Gulf of Mexico waters for decades. For example, seahorse populations in the region decline and the Hippocampus zosterae, dwarf specie of seahorses, is on the verge of extinction. The role of engineers in the Deepwater Horizon disaster is immense. During the accumulation of antecedents there are evidences that engineers knew about chaos that was occurring on the Deepwater Horizon rig. However, due to poor management and lack of communication between companies involved in the project, engineers had little impact in correcting the antecedents. Eventually, when the disaster occurred, the BP engineers tried various attempts and ideas to close the opened well. Lastly environmental engineers are and will be involved in cleaning efforts of the Gulf of Mexico waters. Therefore it is important to consider the engineers as not only the antecedents in a disaster but also as proactive members of society that attempt fixing the environment to pre-disaster state. Therefore, engineering is involved with all disaster phases. As a group, we plan to incorporate each disaster phase into the final report and discuss how engineering process have been aiding the future avoidance of similar disasters. It is important to understand that media reports cover just a few aspects of disasters and news in general. In many cases the scope of media reports is within political and economic spectrums. Therefore further research into documents released by various commissions and investigators that are publicly available will be looked at and analysed by the group and its members. The group process is moving according to the milestones developed and outlined in the proposal paper. Despite this, new opportunities in scheduling allows for the group to have a few extra meetings and perhaps finish the final report ahead of the scheduled time. The comparison chart of milestones is outlined below. Over all there are a few challenges that the group have to work through. As mentioned above the group plans to analyze some reports developed by the investigators of the disaster. The challenging part is to read through pages of technical analysis and to identify related parts for the assignment. Since there are new group meetings, it should be possible to accomplish this task in professional manner. In addition the group will do a presentation on the project therefore these two meeting dates will be allocated towards that time. The final paper will contain a more detailed and chronological outline of the disaster phases. The paper will discuss the causes, antecedents and policy developments that occurred as of the result of the disaster. The general breakdown of the parts has not changed since they were assigned during the composition of the proposal paper.

Erosive Potential of Fruit Juices on Primary Teeth

Erosive Potential of Fruit Juices on Primary Teeth In Vitro evaluation of erosive potential of frozen and unfrozen fruit juices on primary teeth ABSTRACT: Dental erosion has gained importance now as a steadily growing public health problem world wide. Fruit juices are an important etiological factor, especially consumption in frozen forms, like fruit lollies and stick. Since this dietary habit is more prevalent among children, primary teeth were selected for this study. AIMS: To evaluate pH and titratable acidity of four fruit juices in frozen and unfrozen forms. Calcium dissolution and pattern of etching of enamel by these juices in frozen and unfrozen forms were also determined. DESIGN: pH of four different juices apple, orange, musumbi and grapes were determined using a digital pH meter. The titratable acidity of these in frozen and unfrozen forms were determined by adding 0.5 ml of 1N NaOH to these, till a pH=five and pH = seven were reached. Forty eight caries free deciduous anterior teeth specimens were prepared to study the etching pattern by scanning electron microscope [SEM] and calcium dissolution by atomic absorption spectrophotometer.STATISTICAL ANALYSIS: One-Way Repeated Measures ANOVA and pair wise multiple comparison with Bonferroni correction. RESULTS: Increase in titratable acidity, irregular pattern of etching and calcium dissolution were found to be significantly more in the initial thawed frozen fruit juices. Grape juice recorded the lowest pH and more titratable acidity when compared to other juices. CONCLUSION: This study highlights the detrimental effect on teeth by the frequent consumption of fruit juices and their frozen products. Th e study concluded that sucking on the frozen fruit juice products were more harmful than consuming in unfrozen state because more of erosion occurs in frozen state. Key words: Frozen fruit juices, pH, titratable acidity, erosion, etching, SEM. Introduction: â€Å"HEALTHY LIVING â€Å"the key to survival has been emphasized by health professionals upon the old and young alike. The â€Å"DIETARY FACTOR† is gaining much accolade and health drinks in the form of fruit juices have gained tremendous popularity in this category. Parents regard these as being healthy and nutritious and a good source of Vitamin C.[1]. Experiments conducted on the animals to evaluate the erosive potential of fruit juices showed that these juices were ten times more destructive to the teeth than the whole fruit.[2] Most fruit juices have a low pH and acids which can decalcify the teeth.[3] Hence, the frequent consumption of these fruit drinks is directly related to dental morbidity, especially erosio n.[4]Dental erosion has been defined as superficial loss of dental hard tissue by a chemical process not involving bacteria.[5] The aetiopathogenesis can be varied (intrinsic and extrinsic factors),most important are dietary acids.[6] A modern habit among consumers is to freeze and suck out fruit lolly and candies.Sucking on frozen fruit juices has a greater risk for erosion due to slow consumption and longer time required to neutralize it[7].Sucking of the melting juices from the frozen product is a pleasurable experience along with increase in the initial acidity and buffering capacity.[8]Hence the frequent use of these could produce damaging effects on the teeth. Primary teeth were included in this study,because children are frequently involved in the consumption of frozen fruit juices and deciduous teeth are more susceptible to erosion than permanent teeth due to less mineralisation and immature enamel surface[9] The study was performed to evaluate the pH of four fruit juices in a frozen and unfrozen form. The titratable acidity of these fruit juices to be checked. The total amount of calcium dissolved in fruit juices from the teeth and to study the pattern of etched enamel on teeth. MATERIALS AND METHODS: Preparation of juices: Two and half litres of four different fresh fruit juices namely apple, orange, grape and musumbi each were prepared with no added sugars or preservatives. These were allowed to equilibrate to room temperature. Specimen preparation: Fourty eight freshly extracted caries free deciduous anterior teeth were collected and were used in the study. Extracted teeth were completely coated with nail polish with the exception of a window on the enamel of the labial surface of approximately 2mm X 2mm in diameter. Method: Two and half litres of apple juice were shaken for 15sec and this was divided into four samples of 600ml each. First sample (600ml) of this was taken and calcium concentration was assessed. From this, 100 ml was separated, pH and titratable acidity were determined.Then another 100 ml was taken and a prepared tooth specimen was dipped in it for two hrs.(For assessment of calcium etching pattern at room temp). Remaining 400ml was taken in a bottle, sealed and placed in a recorded (-200c) deep freezer for 24 hrs. The bottle was taken and allowed to defrost. From this, initial 100ml was taken, pH and titratable acidity were determined. Then another 100 ml was taken and a prepared tooth was dipped in it for two hrs( For assessment of calcium etching pattern immediately after defrosting). Remaining 200 ml was defrosted for two hours. Then 100 ml of this was taken and pH and titratable acidity were determined. Another 100 ml was taken and a prepared tooth was dipped in it for two hrs (For assessment of calcium etching pattern two hrs after defrosting). This was repeated for remaining three samples (600ml each) of apple juice. The same procedure was done for the other three juices musumbi, orange and grape juice and the values recorded [Table1,2,3] Determination of pH and titratable acidity: pH was determined by using a pH meter (digital pH meter model –EQ-612). After determining the pH, the juice was titrated against 1N( Na OH )Sodium hydroxide by adding 0.5ml of the same to the juice, mixed well and this were repeated until pH=five and pH=seven were reached to determine their titratable acidity. Assessment of calcium content: The teeth were carefully lifted out of the juices and the juices were centrifuged at 3500 rpm for five min. With the help of micropipette [superfit] 200ÃŽ ¼l of each of these samples of fruit juices were pipetted into the polypropylene tubes. Then 40ÃŽ ¼l distilled water were rinsed into the polypropylene tubes with the fruit juices. Then concentrated nitric acid (120ÃŽ ¼l) were added, the lid of the polypropylene tube sealed and the contents of the tube were wet washed, by leaving it at 600c for 12hrs. After cooling, 50ÃŽ ¼l of one mol/L KCl solution (an ionization suppressant) and 680ÃŽ ¼l of distilled water were added. Then samples were shaken and the calcium concentrations were determined by the use of a flame (nitrous oxide/acetylene) atomic absorption spectrophotometer. To obtain calcium content of the fruit juices (without teeth), 200 ÃŽ ¼l of the fruit juices were wet ashed and atomized exactly as mentioned above. Determination of etching pattern: The teeth specimens were prepared for SEM observation by dehydration followed by sputter coating of 20 nm of gold (JEOL,JFC 1100 E-JAPAN) and examined under a scanning electron microscope (JEOL,JSM-840A-JAPAN).Instant photomicrographs were made at X850,X1000 magnifications. Subsequently the X1000 magnification pictures were selected to compare the pattern of etched enamel surfaces. Statistical analysis: The data obtained were subjected to statistical analysis by using One-Way Repeated Measures ANOVA and Pair wise multiple comparison with Bonferroni correction RESULTS: RECORDED pH VALUES OF FOUR FRUIT JUICES (Table 1) Based on the results obtained in Table 1, the pH values of all the juices were less than 5.5, which is the critical pH, below which enamel dissolves. Grape juice recorded the lowest pH of 2.2 among the juices. TITRATABLE ACIDITY VALUES OF FOUR FRUIT JUICES (Table 2) For all the four fruit juices tested, the volume of 0.5 ml 1N NaOH needed to reach pH=five and pH= seven were more for immediate defrosted( initial thawed )juices than the juices at room temperature and that defrosted for two hrs. Hence, the immediate defrosted juices had more titratable acidity compared to the juices tested at other temperatures. Among the juices, grape juice had more titratable acidity. CALCIUM CONCENTRATION IN FOUR SAMPLES OF FRUIT JUICES MEASURED BY ATOMIC ABSORPTION SPECTROPHOTOMETER ( Table 3) The amount of calcium dissolution in the juices from the teeth were found to be significantly more in the immediate defrosted juices than the room temperature juices and that defrosted for two hours. Evaluation of SEM Images : Representative SEM photomicrographs at magnification X1000. For teeth immersed in juices at room temperature, relatively smooth and slightly etched enamel surfaces were seen.[Figures 1- 4] Teeth dipped in juices immediately after defrosting, showed maximal erosion. Among these, apple showed eroded surface with enhanced porosity[figure5],a honeycomb enamel prism pattern noted in musumbi similar to that seen in acid etched enamel[figure 6].Teeth in orange and grapes showed more erosion resembling type II acid etching pattern [figures 7,8]. In case of teeth kept in juices two hrs after defrosting, the changes were similar to those seen at room temperature [figures 9-12]. DISCUSSION: The awareness of the population about health has lead to an increased consumption of natural food products, especially fruits and fruit juices. But fruit juices contain substantial acids(eg: citric acid in citrus fruits, malic acid in apples, tartaric acid in grapes)[10]which have the potential to cause loss of tooth tissue.[11][12] Various extrinsic and intrinsic factors contribute to dental erosion like diet, medicaments, occupation, sports, GERD, peptic ulcer, uremia etc.[13][14]But most significant among these are dietary acids .[3][4][15] Dental erosion due to dietary acids are influenced by a variety of factors like pH, titratable acidity, temperature, concentration, frequency, and exposure time[16].Many host factors also modify erosion, most important is saliva[17].Reduced salivary flow rate leads to inadequate oral clearance of dietary acids. Consumption of juices at night increases the erosive potential as salivary flow rate is diminished during this period. [18].Also different studies on salivary flow rate indicated that young children have lower flow rate, resulting in defective oral clearance. [19]. Intake of dietary acids decreases pH of the oral environment. Gregory-Head B et al[20] suggested that the pH of the oral cavity affected the solubility of the dental tissues. The critical pH at which the chemical dissolution of enamel occurs is accepted to be 5.5 ±0.3.[4][21]In this study, all the four fruit juices namely in the order of grape, orange, musumbi and apple showed a pH below five, thus enhancing the enamel dissolution capacity.[22] Titratable acidity which denotes the hydrogen ion availability has been acknowledged as a true indicator of erosive potential rather than pH value alone[23].Studies conducted by Touyz etal[8] have shown that fruit juices have a high intrinsic buffering capacity.Modifying the form in which the fruit drinks are taken (sweets or frozen lollies) is expected to increase erosion[24][25]. Sucking frozen fruit juices could be more erosive than unfrozen fruit juices because of increase in buffering capacity of initial thawed juice[8][26].. The acidity increases on freezing, as the physical state of the residual juice changes. When juice is frozen, water alone is solidified to ice without the solute. The solutes accumulates undiluted (concentrated). When juice is defrosted, the initial(concentrated) melt is more acidic with increased buffering capacity Thus sucking on these could cause a greater fall in oral pH and requires more buffering action to normalize the oral environment pH .As the remaining ice melts and dilutes the solution back to pre-freezed state, the buffering capacity diminishes.[8] The calcium dissolution potential of these fruit juices was analyzed. It was found to be more in the initial thawed fruit juices than juices tested at other temperatures. This is in accordance with the findings of M.Silove [8][26] who suggested that sucking frozen fruit juices can lead to more calcium dissolution than unfrozen juices. Also in our study, lowest calcium concentration was found in grape juice which is in accordance with studies stating that the erosive potential of drinks are associated with low calcium concentration[27] SEM was done to qualitatively estimate enamel surface alterations. Irregular and pitted enamel surface were observed in teeth exposed to frozen juices than at room temperature and after two hours of defrosting. Different etching patterns as described earlier were observed. [28-30] Similar studies were done on commercially available fruit juices and they are found to be 6-8 times more erosive than homemade juices. [31-33]The significance of this study was that, it was done in pure fruit juices, in frozen and unfrozen forms and multiple parameters were analyzed. The results showed that even pure fruit juices had erosive potential, especially in frozen forms. This study was done in vitro conditions, the results cannot be completely extrapolated to in vivo process, as interplay of various oral factors like salivary buffering capacity and flow rate to counteract erosion were not included in the study. [17] Recommendations: Although fruit juices are good for health, the frequency, method of drinking and the form in which they are consumed are important factors in dental erosion. Since children are frequently involved in the sucking of frozen fruit juice products, pediatric dentists should strongly discourage them from practicing this form of habit. Advise them to avoid fruit juices at bedtime and always rinse mouth with water after consumption of juices. Another point to consider is the use of additives which alter the pH and titratable acidity, thereby reducing the erosive potential of fruit juices. This requires further study. References: 1. Touyz L.Z.G . The Vitamin C contents of foods. J DASA 1982;37:444-48 2. Miller C.D.Enamel erosive properties of fruits and fruit juices.J Nutr 1950;41:63-67. 3. Touyz L.Z.G,Glassman R.M. Citrus acids and teeth. J DASA 1981;36:195-201 4. Eccles J.D,Jenkins W.G. Dental erosion and diet. J Dent 1974;2:153-159 5. R.Rajendran, author. Shafer’s textbook of Oral Pathology,5th Edition. Elsevier India 6. Lussi A,Jaeggi T,Zero D.The role of diet in the etiology of dental erosion.Caries Res 2004;38 suppl 1;34-44. 7. Kevin H-K Yip,Roger J Smales,John A Kaidonis.The diagnosis and control of extrinsic acid erosion of tooth substance.General dentistry 2003;350-353. 8. Touyz L.Z, Silove M. Increased acidity in frozen fruit juices and dental implications.ASDC J Dent child 1993;60:223-225. 9. Johansson AK,Sorvari R,Birkhed D,Meurman JH.Dental erosion in deciduous teeth-an in vivo and in vitro study.J Dent 2001;29:333-40. 10. Eccles J.D. Erosion affecting the palatal surfaces of upper anterior teeth in young people.Br Dent J.1982;152:375-378 11. Touyz L.Z.G. Apples, acids and teeth. S.A.J Sci 1980;76:200-201. 12. Grobler S.R,Aalbers J and Vander Horst G. The pH, calcium, potassium and phosphorus content in South African fruit juices. J. Dieteics Home Econ 1983;11:95-98 13.Jarvinen VK,Rytomaa II,Heinonen OP.Risk factors in dental erosion.J Dent Res 1991;70:942-947 14.Zero DT.Etiology of dental erosion-Extrinsic factors.Eur J Oral Sc 1996;104:162-177 15. Asher C,Read MJF. Early enamel erosion in children associated with the excessive consumption of citric acid. Br Dent J 1987;162:384-387 16. WestNX, Hughes JA, Addy M.Erosion of dentine and enamel in vitro by dietary acids:the effect of temperature,acid character,concentration and exposure time.J Oral Rehabil 2000;27:875-880. 17. Piangprach T,Hengtrakool C,Kukiattrakoon B,Kedjarune-Leggat U.The effect of salivary factors on dental erosion in various age groups and tooth surfaces.J Am Dent Assoc 2009 Sept;140(9):1137-43. 18.Millward A,Shaw L,Smith AJ,Rippin JW,Harrington E.The distribution and severity of tooth wear and relationship between erosion and dietary constituents in a group of children.Int J Pediatr Dent 1994;4:152-157 19.Crossner CG.Salivary flow rate in children and adolescents.Swed Dent J 1984;8:271-6 20. Gregory Head B, Curtis D. Erosion caused by gastro esophageal reflux :diagnostic considerations. J Prosthodont 1997;6:278-285 21.Jenkins,G.N.The physiology and biochemistry of the mouth.4th edition.Oxford, Blackwell,1978, pp 360-413. 22. Jenkins G.N. The influence of environmental fluids on enamel solubility.J Dent Res 1966;45:662-669. 23. Owens BM.The potential effects of pH and buffering capacity on dental erosion.Gen Dent 2007 Nov-Dec; 55(6):527-31. 24. M.J Larsen B.Nyvad. Enamel erosion by some soft drinks and orange juices relative to their pH buffering effect and contents of calcium phosphate. Caries Res 1999;33(Supplement 1):81-87 25. Holloway P.J , Mellanby M. and Stewart R.J.Fruit drinks and tooth erosion.Br Dent.J 1958;104:305-9 26. Louis LZ,G Touyz.The acidity and buffering capacity of Canadian fruit juices and dental implications. Scientific Journal 1994;60:454-48 27. West NX,Hughes JA, ParkerDM, Newcombe RG,Addy M.Development and evaluation of a low erosive black currant juice drink.2.Comparison with a conventional black currant juice drink and orange juice.J Dent1999 ;27:341-344 28. Imfeld T:Dental erosion.Definition,Classification and links.Eur J Oral Sci 1996;104: 151-155 29.Mannerberg F.Changes in the enamel surface in case of erosion.A replica study.Arch Oral Biol 1961;4:59-62 30.Silverstone,Saxton,Dogon. Variations in the pattern of acid etching of human enamel examined by SEM. Caries Res 1975;9:373. 31. Albert Schuurs.Pathology of the hard dental tissues.Ist edition.Wiley-Blackwell;2013. pp158-159 32. Shaw L,Smith A.Erosion in children:An increasing clinical problem?Dent Update 1994;21:103-106. 33. Tahmassebi JF, Duggal MS, Malik-Kotru G,Curzon MEJ.Soft drinks and dental health:a review of the current literature.J Dent 2006;34:2-11

E-governance :: Technology, GIS

A very hot topic in public administration research today is e-government. Due to continued technology growth, organizations now have new avenues to approach their missions through fresh and multifaceted methods. E-government may just be the cure for many of today’s ailing cities. E-government as defined by Denhardt and Denhardt (2009) is the â€Å"use of IT to provide information, deliver services, support organizational management systems, ad/or to offer opportunities for dialogue and citizen input† (p. 378). In order to truly understand e-government one must look at the benefits and opportunities as well as specific applications in which it can be used. According to Denhardt and Denhardt (2009) e-government can have many benefits: these include but are not limited to; facilitating communication, aiding in information sharing between public officials and with the general public, increasing efficiency, making elections and voting more accurate, and in turn assisting public administrators to better serve citizens (p. 378-379). E-government also has opportunities, the two main gaps presented by Denhardt and Denhardt (2009) are novelty and cooperation (p. 379). Novelty causes obstacles because it can sometimes be difficult to choose between the many different choices public administrators have access to. Another issue with novelty is that these innovative and varied options often require substantial change which can be very costly and complicated to maneuver through. Cooperation is also a key opportunity; e-government calls for interaction and sharing between all levels of government and government agencies. (Denhardt and Denhardt, 20 09) If cooperation is lacking, e-government initiatives cannot be successful. In a particular case study of â€Å"Sun County†, the real location name was changed for confidentiality purposes; the implementation of a new GIS (Geographic Information System) was followed for several years in order to focus on the process of e-government rather than the outcome or outputs that other research has focused on (Tsai, Choi, & Perry, 2009). The goal of the new GIS database was for the Department's staff to have the ability to enter data into the GIS database, run reports, and generate maps in a real time manner from their own workstations; this would allow them to provide a high level of service without having to allocate a lot of resources. Another goal of the project was to ease the decision making process of management by giving them the ability to perform analyses to better understand County resources and circumstances (Tsai, Choi, & Perry, 2009).

Lady Macbeth Seduces Macbeth In Many Ways Essay -- essays research pap

Lady Macbeth does everything in her power to seduce Macbeth. She comforts him and gives him strength after Duncans murder. She emasculates and belittles him to convince him to commit the murder. She covertly seduces Macbeth by her suicide. When Macbeth finds out about her death he loses all hope and gives up on life. After Macbeth's deed was done, he would of succumb to his guilt if it weren't for lady Macbeth. His paranoia started to get the best of him. Macbeth thinks that someone has heard him commit the crime, " I have done the deed, didst thou not hear a noise? " (Macbeth, II, II, 15) The good Lady tells Macbeth she heard nothing, she is comforting him by reassuring him that no one heard a thing, " I heard the owl scream and the crickets cry. Did not you speak? " (Macbeth, II, II, 16 - 17) Macbeth feels guilt and pity for what he has done to Duncan, he looks down on himself. [looking at his hands] " This is a sorry sight. " (Macbeth, II, II, 22). Lady Macbeth comes through and shows Macbeth comfort and strength before he loses it and does something irrational. When Macbeth returns to his chamber after killing Duncan and Lady Macbeth learns that he didn't carry out the end of the plan, the reader sees a moment of panic in Lady Macbeth. She quickly regains he r composure, though, and decides that she must complete the plan herself. She says to Macbeth, "Give me the daggers. The sleeping and the dead are but ...

Running The British Economy Essay examples -- Economics Macroeconomics

Running The British Economy Introduction ============ A study of economics in terms of whole systems especially with reference to general levels of output and income and to the interrelations among sectors of the economy is called macroeconomics. Macroeconomics is concerned with the behavior of the economy as a whole—with booms and recessions, the economy’s total output of goods and services and the growth of output, the rates of inflation and unemployment, the balance of payments, and exchange rates. Macroeconomics deals with the increase in output and employment over long period of time—that is economic growth—and with the short-run fluctuations that constitutes the business cycle. Macroeconomics focuses on the economic behavior and policies that effect consumption and investment, trade balance, the determinants of changes in wages and prices, monetary and fiscal policies, the money stock, the federal budget, interest rates, and national debt. In brief, macroeconomics deals with the major economic issues and problems of the day. In this software of running the British economy we will observe different outcomes in the British Economy by changing these four variables. They are 1. Government Expenditure 2. Tax Rate 3. Value Added Tax (VAT) 4. Monetary Cash Flow Through this assignment I have given a chance to run the British Economy for five years. In order to understand this assignment we first have to understand what these above four variables are? Explanation Government Expenditure ====================== It covers what so ever government spends in purchasing goods and services in order to perform their factions properly. This includes spending on such items such as defense e... ...es, which are 6.79. And by this all economy get a boast. People started getting better off and government got success keeping the interest of investor in economy. Balance to payment went down to 5, which is not bad. Bibliography Books 1. Diulio, Eugene A. Theory and Problems of Macroeconomic Theory. London. McGraw-Hill Publishing Company. 1974. 2. Fischer, Stanley. Dornubusch, Rudiger. Macroeconomics. USA. McGraw-Hill Publishing Company. 1990. 3. Glahe, Fred R. Macroeconomics Theory and Practice. USA. Harcourt Brace Jovanovich Inc. 1992. Websites 1. http://star2.vub.ac.be/~dvermeir/mirrors/ingrimayne.saintjoe.edu/econ/ISLM/ISLM.html Accesses on: 15/12/2004 2. http://users.ox.ac.uk/~scro0519/macro.pdf Accessed on: 15/12/2004 3. http://www.wabash.edu/dept/economics/Faculty%20Work/ISLM.pdf Accessed on: 16/12/2004

Ch01 Organizations and Organization Theory

Chapter 1: Organizations and Organization Theory Current Challenges of Organizations †¢ Globalization o Markets, technologies, and organizations are becoming increasingly interconnected †¢ Ethics and social responsibility o The list of execs and major corporations involved in financial and ethical scandals continues to grow †¢ Speed of responsiveness o Globalization and advancing technology has accelerated the pace at which organizations in all industries must roll out new products and services to stay competitive †¢ The digital workplace In today’s workplace, many employees perform much of their work on computers and may work in virtual teams, connected electronically to colleagues around the world †¢ Diversity o By 2050, it is estimated that 85% of entrants into the workforce will be women and people of colour What Is an Organization? Organizations: social entities that are goal-directed, are designed as deliberately structured and coordinated activi ty system, and are linked to the external environment Types of Organizations †¢ Multinational corporations †¢ Small, family-owned shops †¢ For-profit versus non-profit organizationsOrganizations exist to do the following: 1. Bring together resources to achieve desired goals and outcomes 2. Produce goods and services efficiently 3. Facilitate innovation 4. Use modern manufacturing and information technologies 5. Adapt to influence a changing environment 6. Create value for owners, customers, and employees 7. Accommodate ongoing challenges of diversity, ethics, and the motivation and coordination of employees Perspectives on Organizations Closed System †¢ A system that is autonomous, enclosed, and not dependent on its environment †¢ Don’t truly exist today Early management concepts such as scientific management, leadership style, and industrial engineering were closed-system approaches Open System †¢ A system that must interact with the environment to survive †¢ It both consumes resources and exports resources to the environment, and must continually adapt to the environment An Open System and its Subsystems [pic] Organization Configuration †¢ Technical core o Includes people who do the basic work of the organization o The primary transformation of inputs to outputs occurs here o Includes production department, teachers and classes, medical activities in hospitals, etc. Technical Support o Helps the organization adapt to the environment o Technical support employees such as engineers and researchers scan the environment for problems, opportunities, and technological developments o Responsible for creating innovations in the technical core †¢ Administrative Support o Responsible for the smooth operation and upkeep of the organization, including its physical and human elements o Includes HR activities like recruiting and hiring, making compensation/benefit plans, employee training, etc. †¢ Management A disti nct subsystem responsible for directing and coordinating other parts of the organization o Top management provides direction, strategy, goals, and policies for the entire organization or major divisions o Middle management is responsible for implementation and coordination at the departmental level [pic] Dimensions of Organization Design Structural Dimensions 1. Formalization ? Pertains to the amount of written documentation in the organization, including procedures, job descriptions, regulations, and policy manuals, describing behaviour and activities ?A large state university would be high on formulization and a small, family-owned business would be low on formulization 2. Specialization ? The degree to which organizational tasks are subdivided into separate jobs 3. Hierarchy of authority ? Describes who reports to whom and the span of control for each manager ? The hierarchy is related to span of control (the number of employees reporting to a supervisor), and when the span is na rrow, the hierarchy is tall, and vice versa 4. Centralization ? Refers to the hierarchical level that has authority to make a decision ?When decision making is kept at the top level, the organization is centralized ? When decisions are delegated to lower organizational levels, it is decentralized 5. Professionalism ? The level of formal education and training of employees ? It’s considered high when employees require long periods of training ? Professionalism is measured as the average number of years of education of employees 6. Personnel ratios ? Refer to the development of people to various functions and departments ?Includes the administrative ratio, the clerical ratio, the professional staff ratio, and the ratio of indirect to direct labour employees ? A personnel ratio is measured by dividing the number of employees in a classification by the total number of organizational employees [pic] Contextual Dimensions 1. Size ? The organization’s magnitute as reflected i n the number of people in the organization ? Because organization’s are social systems, it’s typically measured by # of employees 2. Organizational technology ? Refers to the tools, techniques, and actions used to transform inputs into outputs ?It concerns how the organization actually produces the products and services and includes things such as flexible manufacturing, advanced info systems, and the Internet 3. Environment ? Includes all elements outside the boundary of the organization ? Key elements include the industry, government, customers, suppliers, and the financial community 4. Goals and Strategies ? Define the purpose and competitive techniques that set it apart from other organizations ? Goals are written down as an enduring statement of company intent ?A strategy is the plan of action that describes resource allocation and activities for dealing with the environment and for reaching the organization’s goals 5. Culture ? The underlying set of key va lues, beliefs, understandings, and norms shared by employees ? These values may pertain to ethical behaviour, commitment to employees, efficiency, or customer service Performance and Effectiveness Outcomes †¢ Managers adjust structural and contextual dimensions and organizational subsystems to most efficiently and effectively transform inputs into outputs nd provide value †¢ Efficiency refers to the amount of resources used to achieve the organization’s goals, and it is based on the quantity of inputs necessary to produce a given level of output †¢ Effectiveness is the degree to which an organization achieves its goals †¢ Stakeholder is any group within or outside an organization that has a stake in the organization’s performance †¢ Stakeholder approach assesses the satisfaction of stakeholders as an indicator of the organization’s performance (also called constituency approach) †¢ Major stakeholders and what they expect: Owners/sto ckholders: financial return o Employees: satisfaction, pay, supervision o Customers: high-quality goods/services, service, value o Creditors: creditworthiness, fiscal responsibility o Management: efficiency, effectiveness o Government: obedience to laws and regulations, fair competition o Union: worker pay, benefits Community: good corporate citizen, contribution to community affairs o Suppliers: satisfactory transactions, revenue from purchases The Evolution of Organization Theory and Design Historical Perspectives †¢ Efficiency is everything o Frederick Winslow Taylor developed scientific management, which claims decisions about organization and job design should be based on precise, scientific procedures †¢ How to get organized Administrative principles focuses on the total organization (looks at the organization as a whole) o For example, Henri Fayol proposed 14 principles of management, such as â€Å"each subordinate receives orders from only one superior† and â€Å"similar activities in an organization should be grouped together under one manager† o These gave organizations fundamental new ideas for estabilishing high productivity and increasing prosperity o Administrative principles contributed to the development of bureaucratic organizations, which emphasized designing and managing organizations on an impersonal, rational basis through such elements as clearly defined authority and responsibility, formal recordkeeping, and uniform application of stand rules †¢ People o Hawthorn Studies are a series of experiments on worker productivity that began in 1924 o It attributed employees’ increased output to managers’ better treatment of them during the study †¢ Environment Many problems occur when all organizations are treated similar, which is the case with scientific management o Structures and systems that work in the retail division will not be appropriate for the manufacturing division o Consistency means t hat one thing depends on other things, and for organizations to be effective, there must be a â€Å"goodness of fit† between their structure and the conditions in their external environment o Some organizations experience a certain environment, use a routine technology, and desire efficiency, and in this case, bureaucratic controls would be appropriate o But today, almost all organizations operate in a highly uncertain environment Contemporary Organizational Design Today’s organizations and managers are shifting from a mindset based on mechanical systems to one based on natural and biological systems †¢ Chaos theory suggests that relationships in complex, adaptive systems – including organizations – are made up of numerous interconnections that create unintended effects and render the environment unpredictable †¢ Many organizations are shifting from strict vertical hierarchies to flexible, decentralized structures that emphasize horizontal colla boration, widespread info sharing, and adaptability †¢ Learning organization is an organization in which everyone is engaged in identifying and solving problems, enabling the organization to continuously experiment, improve, and increase its capability Efficient Performance versus the Learning Organization †¢ From vertical to horizontal structure †¢ From routine tasks to empowered tasks †¢ From formal control systems to shared information †¢ From competitive to collaborative strategy †¢ From rigid to adaptive culture ———————– Transformation Process Environment Raw Materials People Information resources Financial resources Input Subsystems Boundary Spanning Production, Maintenance, Adaptation, Management Boundary Spanning Products and Services Output Top Management