Monday, December 30, 2019

Edgar Allen Poe Romanticism’s All-Star Poet Essay

Have you ever lost a dear love? Have you ever felt the presence of fear or loneliness? Have you ever needed a spiritual touch from heaven? A remedy that can help young Americans to help cope with these questions would be the reference of to the poetry written by Edgar Allan Poe. If EAP was a doctor he would recommend the patient to â€Å"Take this kiss upon the brow!† and call me in the morning (Thompson 52). The real-life hardships that this author endured have given substantial evidence that his pen was much more than ink (Poe 162-163). Authors like Hawthorne and Melville challenged Poe’s repertoire in this era, but did not have the same effect. While present and past American readers were introduced to poetic works of numerous authors†¦show more content†¦The disciplinarian action was roller coaster ride that judged him extremely harsher which concluded into his rebelliousness. He was occupied as a child by studies in Europe. Sadly, his return to the states brought calamity for his education was cut short at the University of Virginia for lack of funds. He never succeeded at completing goals. For instance, he failed cadet assignments at West Point (Hoffman 23-25). Some historians have stated it led to a life of alcoholism and drug abuse. He was tortured mentally by the death of his teenage spouse, Virginia Clemm. Her death of tuberculosis pushed him into substance abuse, which was one of the many diseases that inflicted EAP during his writing of â€Å"The Raven† (Thompson 73). Scholars note that these obstacles were not EAP’s downfalls, but his stepping stones to overcome. There was a turning point in the life of EAP at age 15, in which he received property and finances. Times changed for a while, but in his tour of duty at West Point Academy came to a halt with alcohol and drug abuse (Poe 162-163). He became belligerent toward his step-parents because they would not support his gambling debts and other accusations, which led him to lose relations with women. Eventually, he left school and became a clerk and newspaper writer for different companies under the alias name of Henri Le Rennet. At age 22 under another alias of Edgar A. Perry he

Sunday, December 22, 2019

Benefits Of Customer Service Experience - 1592 Words

Too often excellent customer service is seen as just doing whatever the customer asks. It isn t. And that s not realistic. You won’t always be able to give your customers everything they want whenever they want it. Other books you’ll read will tell you to just do it, give the customer what they want, just make it happen, whatever it is. That’s not realistic. You know it and I know it. Just because you can’t do it, or because something won’t happen right away it doesn’t excuse you continuing to build the customer service experience. Even in those moments when the customer is on hold, or when they’re waiting for what is being worked on, customer service is still happening. And keeping your customers up-to-date on the events taking place is critical to ensuring that an exceptional experience happens even when customers can’t get instant service. Every organization can have exceptional customer service, even those working with the most complex customer processes, if they can provide effective status updates to the customer: (As I go through these, I think of banks, mortgage companies, airlines, telecoms, and other service companies with traditionally bad customer service reputations.) The Need for Useful, Specific Status Updates Customers want to be able to track the status of their process/service/product. They want to be able to get an update on that item when they contact your organization. Think about it, have you ever had someone complain because you were too specific inShow MoreRelatedBusiness Analysis : Climate Design1057 Words   |  5 PagesDesign targets a specific customer base who will appreciate the high standards they set for themselves in regards to quality, service, and reputation. My role within Climate Design is as the residential sales and marketing manager. I am responsible for managing sales consultants and service technicians, restructuring the residential department to improve processes, implement efficiencies, drive customer satisfaction, in addition to increasing sales revenue. Model 1: Customer Value and the Value CreationRead MoreCUSTOMER SERVICE PLAN SAMPLE Essay1260 Words   |  6 Pagesï » ¿ [Insert Department Name] [Insert Department Logo] Customer Service Plan [Insert Date] This template includes directions and examples. Please remove all text in italics and replace with content for your Department’s customer service plan. Please note that the total length of your plan should be approximately ten pages. Executive Summary The Executive Summary should be 1-1.5 pages. In this section, provide an overview of the purpose of the document, thatRead MoreService Dominant Logic As A Marketing Strategy915 Words   |  4 PagesIntroduction Service-Dominant Logic is the concept of treating a product as a providing of service. 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I choose this company because everything is so positive about the company and how they relate to the customer. I believe this is part of the reason why Starbucks hasRead MoreOnline And Email Customer Service Essay916 Words   |  4 Pagesemail customer service has become one of the most important aspects of a business. Consumers are rel ying more on technology to solve problems and face-to-face customer service is becoming less relevant. But what is online and email customer service all about and how can it benefit your business? This guide will answer these questions and look at the key steps you need to take in order to create a viable online and email customer service strategy. What is online and email customer service? CustomerRead MoreThe Importance of Marketing1341 Words   |  5 PagesMarketing helps the business to develop a strong brand, inform the customers about new products or services, influence consumers in some way to buy specific products, assist with sales and provide up-selling services. American Marketing Association (AMA) describes marketing as the set of actions and processes within the company that generate, communicate and deliver offers that have some sort of value for the customers and the general public (link to source). Dr. Philip Kotler provides another descriptionRead MoreSample Resume : Customer Service Training Proposal Essay1676 Words   |  7 Pages Customer Service Training Proposal For GetYourStuff.com 43 North East Street, Campbell Submitted to: Daniel Joseph Director-Customer Service Submitted by: Stephen Josh Team Lead-Customer Service Read MoreCustomer Relationship Management Essay919 Words   |  4 Pages The main goal of Customer relationship management is to create a strong bond between customers and the company. The strong bond can be build by focusing on the two main objectives of CRM. Providing the organization and all of the employees that treat customers with a single and complete view of every customer at every touch point and across all channels and providing the customer a single and complete view of the company and its extended channels (O’Brien, A Marakas, G. 2004). To provide tools

Saturday, December 14, 2019

The Secret Circle The Divide Chapter 25 Free Essays

Some would say sneaking around outside Faye Chamberlain’s house in the middle of the night was a death wish, and they would be correct. But Cassie had come too far at this point to back down now; plus she’d come prepared. She’d spent the whole day studying her Book of Shadows, memorizing every spell her mind could hold that might help her get through this covert mission undetected. We will write a custom essay sample on The Secret Circle: The Divide Chapter 25 or any similar topic only for you Order Now Faye had way too much fun with spells, so there was no way the garter was going to be left unguarded. Traceable or not, magic was the only way Cassie would be able to get her hands on it. But first she had to find it. Cassie was familiar with how to break into Faye’s house through the basement. All she had to do was unhook the latch of the wooden cell ar door in the backyard and slip down to the cement floor below – the same way she knew Faye snuck in and out during all hours of the night. Once inside, Cassie looked around. The basement was dark and moldy, crowded with dusty crates and damp cardboard boxes. It crossed Cassie’s mind that if Faye had snuck out tonight and returned through the cell ar door behind her, she would be caught. And to be caught by Faye was as good as being destroyed by Faye. Cassie glanced behind her to the closed door and then cautiously around the musty room. She had to keep going; there was no turning back now, regardless of the risk. Before she turning back now, regardless of the risk. Before she allowed her fear to get the best of her, she decided to try a summoning spell for the garter. Grasping the pendant of pink quartz around her neck, Cassie whispered the incantation she’d memorized from her Book of Shadows, modifying it for her current purpose. Lost for now Soon to be found Ancient garter come unbound Nothing happened at first, but she waited patiently, circled the room, and repeated the words again. No luck. And she felt nothing. So she decided to try something stronger. It was also a summoning spell, but her Book of Shadows said this spell could track down the energy of an object rather than simply the physical object itself. For this spell Cassie had to focus extra hard. She closed her eyes and breathed deeply until she’d centered herself to a meditative state. It took a few minutes, but soon her breathing took on a rhythm like a heartbeat. She let herself become immersed in this rhythm until she was overcome with the feeling that she controlled it, as if the pulse of life itself were under her command. When the words came, they started from deep within her belly. Guiding Spirits, I ask your charity Lend me your focus and your clarity Ancient garter, I summon thee Black to white, dark to light Show me your precious energy Cassie opened her eyes to find a glowing aquamarine light in front of her. It hovered, waiting for her to observe it, and then soared forward through the air, leaving a trail in its wake like a comet tail. Now this was what Cassie always imagined magic to look and feel like. She followed the aquamarine trail around the basement until it led her to the storage space beneath the stairs. Cassie was elated. This had to be the place. And then she heard something – footsteps above her head. She lost her breath and felt her whole body stiffen while she listened for the footsteps again. She stood perfectly still, scoping the basement’s corners for possible hiding spots. Then she heard the sound again and realized it was only the wind from outside blowing against the wooden door. It was just a false alarm, thank goodness, but it was enough to break her concentration. The aquamarine light flickered. The space under the stairs was low and narrow and packed full with boxes. Cassie brushed her hands over a few of their damp surfaces to see if she felt any vibes coming from one over another. Careful not to make too much noise, she sorted through them until she noticed one box with a faint design on its side – a swirl similar to a Celtic knot. Hurriedly, Cassie lifted its flap and looked inside. There she found another box. A steel document box. In her excitement, she reached for it without thinking. It sparked at her touch, singeing the skin of her fingers. Of course Faye had it guarded. Cassie dug into her pocket and retrieved the obsidian crystal she’d brought from home. Black like lava with sharp edges, the rock was the size of her hand and could easily be used as a weapon. But Cassie brought it for its ability to purify dark matter. She glided the crystal over and around the steel box to disable Faye’s spell while whispering the words she’d memorized: â€Å"Darkness be gone, no shields are needed, purity enters and leaves here unhindered.† And it worked. When Cassie tapped the box with her fingertip a second time to see if it drew a spark, it was cool and quiet to her touch. Confidently now, she popped the lid off the top of the metal box. But she didn’t find the garter inside. Instead she found a note scrawled in bloodred ink that said, Nice try. Cassie slammed the box closed, furious. Typical Faye. Cassie was going to have to get crafty if she were to pull this off. She had to think like Faye. Faye was . . . what? Faye was . . . possessive, to say the least. She would only trust herself as the garter’s security system. She must be keeping it close by. In fact, it probably never left her sight. Suddenly Cassie knew, beyond any shadow of a doubt, what she had to do next. She had to go to Faye’s room, where she was sleeping, and find the garter there. That was the only place it could be, where Faye could protect it even as she slept. Now Cassie wished Faye had snuck out tonight, leaving her room empty. But Cassie knew it was time to act, not think. A silence spell would help with getting upstairs. â€Å"From my chin to my toes, a mute silence grows.† Cassie slid her fingers from her mouth down the length of her torso, across her arms and legs, all the way to her feet, feeling every inch of her go soundless beneath her touch. When she stepped forward, the feeling of her shoe touching the floor remained the same, but not a single hint of noise accompanied it. Even when she jumped up and down, no sound escaped from the motion. It was eerie but amazing. Like a stealthy thief in the night, she made her way up the main staircase, through the lavish living room, to Faye’s bedroom door. She turned the knob and pushed the door open with assurance. The room looked the same as Cassie remembered it, but darker. Moonlight shined in from the wide window, but it was still difficult to see, and Cassie couldn’t risk waking Faye with the beam of her flashlight. There were many red candles strewn about, but of course they were all unlit. Cassie waited a few seconds to let her eyes adjust, and then words she hadn’t known before came to her. By the power of the sun, make the dark become light And give me sight to see at night Suddenly, Cassie could see in the dark as if she’d slipped on night-vision goggles. And there Faye was, sleeping, snoring ever so softly. For a split second, Cassie felt a tenderness toward her – it was by far the most peaceful Cassie had ever seen Faye. She looked almost childlike, serenely curled up in her huge bed, surrounded by soft cushions and embroidered pillows. Her tangled, pitch-black hair cascaded down in long full curls, framing her face in such a way that Cassie could hardly remember what it was that made Faye so scary in her waking hours. But Cassie shook herself from the notion. She knew she was in a dangerous place, and Faye was like a sleeping dragon protecting a jewel. One false move, and Cassie would be – Before she could even finish her thought, the dust ruffle on the bed stirred, and out poked the head of an orange cat, followed by a gray one. Cassie had forgotten about Faye’s bloodsucking kittens. They were fully grown cats now. No doubt with sharper teeth and claws than the last time Cassie encountered them. Cassie stood very still and watched the creatures slink out from beneath the bed. She may have been silent, but the cats could still see her and smell her. They sniffed at her toes, purring. The orange one pawed up her leg to the knee and then hissed. Then the gray one clawed at her foot and took a vicious swipe at the skin of her ankle. Glancing at Faye, she kicked the gray cat from her right foot, sending it tumbling across the carpet. But that only seemed to make the orange one angrier. From where it was perched with both paws upon Cassie’s left knee, it leaped for her face, swiping its sharp claws at her cheek. No! Cassie screamed, but her voice made no sound. With a swift motion of defense, she grabbed the cat by the scruff of its neck. It cut at her wrist with its claws and bit through the skin of her hand. Blood dripped down from her fingers to the floor. She tossed the orange cat out of the room, closing the door in its face before it could take another lunge at her. Meanwhile, the gray cat had jumped up on the bed, needling at Faye’s neck, trying to stir her awake. â€Å"Ouch!† Faye cried. And with the speed of a cat herself, Cassie bolted for Faye’s closet, soundlessly shutting herself inside before Faye could detect her. â€Å"Ow – what has gotten into you?† Faye, fully awake now, scolded the gray cat. Out of habit, Cassie held her breath and closed her eyes from inside the closet. Faye got quiet again, but Cassie could hear the rustling of bedsheets. She was sure Faye sensed something was amiss. Explanations and apologies raced through her mind. If only she knew a spell to make herself invisible. That was the only thing that could save her now if Faye opened the closet door. But then Faye chuckled absentmindedly. â€Å"That’s better,† she said. â€Å"Now let Mama get her beauty rest. You can sleep up here with me tonight if you promise to be good.† Cassie exhaled. That was too close. But when she reopened her eyes, the closet appeared different. An unusual aquamarine light was radiating from a piece of clothing hanging in the closet. The location spell had worked, and it was still working for her. The glowing light was hovering just inside Faye’s favorite leather jacket, the one she wore every day in spite of the weather. Cassie rubbed her fingers over its soft leather and across the smooth red satin of its interior lining. Of course. Faye had sewn the garter into the jacket’s lining. It made perfect sense. Cassie clawed at the red satin until she broke through its surface and tore it wide open. And there it was, resting in a bed of supple red satin – the green leather garter. Cassie was about to reach into the material to pluck it free when she remembered the sparks that burned her fingers earlier. She retrieved the obsidian crystal from her pocket once more and glided it over and around the garter to disable any spell Faye had on it. Then she was free to reach out and grab it. At last. The garter felt heavy and triumphant in her hand. She gripped it tightly, admiring its shiny buckles, hardly believing she’d done it. She’d really done it! But there was no time to celebrate. Cassie could hear the orange cat scratching outside Faye’s bedroom door, and she had to escape before Faye woke up again. Soundlessly, she tried to patch the lining back into place, but without a needle and thread or the proper spell, it would be impossible. Faye would discover it missing in the morning – that was unavoidable. But it didn’t matter. Cassie would be in Cape Cod by then, with the power of all the Master Tools along with her. She left the jacket hanging like a looted grave, slipped out of the closet, and across the bedroom floor. The moment she opened the door, the orange cat leaped in, but Cassie was down the stairs and out the way she came within seconds. It was only then, finally, that she let the reality settle over her. She now possessed all of the Master Tools, and the power she needed to save Scarlett, even without the help of the Circle. How to cite The Secret Circle: The Divide Chapter 25, Essay examples

Friday, December 6, 2019

Multinational Enterprises and Its role in International Business

Question: Discuss about theMultinational Enterprises and Its role in International Business. Answer: Introduction Analyze the theories and perspectives of foreign direct investment Foreign Direct Investment has increased significantly and impacted the world's economy. This has played a substantial role to initiate the growth of an economy. The Different Kinds of Foreign Investment FDI follows four principles. They are commercial foreign direct investment, international portfolio, commercial loans that are primarily the bank loan assigned to foreign companies. Official flows refer to the development assistance that the developed countries provide to the developing countries. There are three types of FDI such as horizontal FDI which happens when MNEs enters in the foreign countries to produce the same product as it produces at parent country. Conglomerate FDI refers to a situation when the FDI in the foreign country provides a product which is not manufactured by the parent company. The vertical FDI occurs when the MNE operates in a foreign country to produce a product or intermediate goods, which are used as inputs in parent country (Suhag and Rani 2013). Strategic Goals of Multinational Enterprises Undertaking FDI The rationale behind the multinational companies conducting FDI are as follows- proper utilization of natural resources, seeking the market for FDI that follows the expansion or exports in an entirely new market. The costs related to transportation and other Government regulations are key factors behind searching for the new market. To some extent it may contribute to firms clients in foreign subsidiaries, the requirement to modify the products as per local market demand and preference and to reduce the transaction costs. Efficiency-seeking refers to transferring the production to a location where the cost of production is low which happens in an industry which is characterized by unskilled and semi-skilled labor that reduces the production cost considerably. The other type of efficiency was seeking at increasing the competitive advantage and gaining economies of scale. Therefore finding the proper market or exploring the ways to reduce cost is the factors or the pre-conditions which stimulate FDI. Finally, the strategy that the MNE's are taking that its increasing tendency for foreign investment and the firms are looking for FDI to access the tangible and intangible and get benefit in long run. Therefore, it emphasizes and helps to build the ownership advantage that will support companys expansion strategy in the long term in the home country as well as in foreign countries. So the FDI not only strengthening the firms position but also increases its competitive advantage (Bose 2012). FDI Distribution and Patterns A recent analysis has revealed that U.S portfolio investment liability is larger than the portfolio of investment assets . Whereas Germany which is having the same amount of portfolio investment assets. This reflects the fact that U.S assets is more attractive to the outside investors than the investors of U.S. It further analysed that the developing nations FDI constitutes the highest percentage. A recent study has revealed that in developing countries 51% of resource flow caused by FDI compared to bank loan flows and portfolio flows. Advantages of MNEs Location Advantages Increased the Efficiency of FDI It refers to the benefits and the competitive edge that the FDI is getting from its host country operation. Improved the performance from structural differences Structural differences regarding revenue, growth potential, competition between parent country and the host country. It has Increased Return From Ownership Advantage The property benefit derived from assets, resources increases the competitive advantage, and FDI helps them to utilize its core competency. Apart from that it ensures growth and contributes to developing skill and diverse capabilities which providing learning opportunities (Narula 2016). Disadvantages The local employment market is vastly affected which creates a disequilibrium in the labor market that may lead to unemployment and reduces the scope for local entrepreneurs. Essential Capabilities The skills referred to building capabilities by deploying the resources. Capability deployment includes quantity-based and quality-based deployment. The quantity based implementation relates to the resources that are utilized in a foreign market, whereas the quality based deployment engages the rare resources of a target market. While transferring the resources, the MNE needs to bring the capabilities to the international operation to enhance competitive advantage (Salim et al.2015). Reference List Almond, P., Ferner, A. and Tregaskis, O., 2015. The changing context of regional governance of FDI in England.European Urban and Regional Studies,22(1), pp.61-76. Bose, T.K., 2012. Advantages and Disadvantages of FDI in China and India.International Business Research,5(5), p.164. Krautheim, S., 2013. Export supporting FDI.Canadian Journal of Economics/Revue canadienne d'conomique,46(4), pp.1571-1605. Narula, R., 2016. The Modern MNE as an Efficient Meta-integrator: Emerging Market MNEs Need to Foster Internal Embeddedness to Succeed. Salim, A., Razavi, M.R. and Afshari-Mofrad, M., 2015. Foreign direct investment and technology spillover in Iran: The role of technological Capabilities of subsidiaries.Technological Forecasting and Social Change. Suhag, V.I.N.E.Y. and Rani, K.A.V.I.T.A., 2013. FDI and Higher Education in India.International Journal of Social Science Interdisciplinary Research, IJSSIR,2(8).

Thursday, November 28, 2019

Auditing and Audit Committee Policy free essay sample

External Audit Team Subject: Internal Control Weakness and related fraud risk After much research and time spent on understanding the inner working of Alchemy Inc. , we have found some internal control weaknesses that could lead to potential fraud. Our audit procedures are designed to address internal control weaknesses and subsequent fraud risks in the most efficient and cost effective manner. We hope with our recommendation that Alchemy inc. ill be able to minimize the risk of financial misstatement. We believe these concepts will have many positive impacts on the firm’s long-term profitability and efficiency. The audit committee is not directly checking the financial statements for irregularities. The eighth tenant of the Audit Committee Policy reads that the audit committee must review financial statements for unusual transactions. Currently, the CEO, Chris Reddy, is performing financial statement evaluations without the oversight of the audit committee. The aforementioned control weakness lends itself to possible fraud risk. We will write a custom essay sample on Auditing and Audit Committee Policy or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page The CEO is under pressure to perform on behalf of the shareholders, and Mr. Reddy’s oversight of the financial statements creates an opportunity to misrepresent the performance of Alchemy Inc. Our recommendation is that the Internal Audit department sends the financial statements directly to the Audit Committee for review. The recommendation can be implemented at no additional cost to Alchemy Inc. The Internal Audit department lacks the needed oversight and monitoring of Alchemy Inc. due to their limited scope and experience. The Audit Committee Policy indicates that the Internal Audit department should report to the Audit Committee. Furthermore, the Audit Committee is required to determine compensation and monitor the internal audit plan. Currently, the Internal Audit team reports and are managed by the CEO. Another major weakness in the Internal Audit department is their experience level. Most of the Internal Auditors are recent college graduates with no prior experience. The head Internal Auditor received his CPA certificate from online within two days. Therefore, they do not possess the necessary experience or freedom to monitor the company. The internal audit department reports directly to the CEO, which in turn creates a major conflict of interest. The lack of experience by the Internal Audit team doesn’t help the cause. If they had more experience they would know that they are not supposed to report to the CEO. The Internal Audit team cannot perform their duties without the approval of the CEO. This would create an opportunity for the CEO to conceal any fraud or misstatement. For instance, if the CEO was committing any fraud, he could easily direct the Internal Audit team to another task so that the fraud will not be uncovered. The Internal Audit department should report and be managed by the Audit Committee as stated in the Audit Committee Policy. This would give the Internal Auditors the freedom to investigate and monitor over the company as needed. They should also consider hiring more experienced Auditors or making sure that they give the current Auditors proper training. Improper safeguarding of assets increases the risk of misappropriation of spheres and theft by employees. Upon review of Appendix A, the audit team observed that the Pleasantville factory’s entrance gates do not have locks, this not only raises the risk of misappropriation internally, but theft by external parties as well. After reviewing the interview with the shipping clerk and the machine operator, we realized that the final sphere products are shipped out in Ziploc bags, raising the possibility of damaging the products and creating losses for the company. The stored spheres are contained in open bins while still in the factory, thus magnifying the possibility of theft and loss. The audit team also identified that the machine operator leaves the spheres unattended at the conclusion of the work shift. Alchemy Inc. needs to have a more adequate system of safeguarding its main source of revenue, producing spheres. If this process is compromised, the firm will subsequently jeopardize its profitability and market position. Our recommendation consists of implementing a more integral system of assessing the value of the company’s products and restricting access to the finished spheres. The production of spheres is one the company’s largest sources of revenue and the production processes should be maintained and guarded at all costs. Though these methods might not be cost-efficient in the short-term, the firm needs to revamp their methods of safeguarding assets to increase the chances of long-term firm longevity and profitability. Alchemy Inc. should implement a system to lock the factory’s gates in Pleasantville and also having restricted access to the factory’s premises. These costs are minimal compared to potential fraud that might inquire due to this weakness. The final sphere products should be stored and shipped in more secure bins and bags. Compromising the quality of these costly spheres can damage the firm’s approach to quality and product control. If it is cost effective to Alchemy Inc. , the management should integrate some sort of lock when the bins are left unattended or when the personnel is finished with the day shift. The code of conduct is in place, but the code is widely unknown by Alchemy’s employees. Acknowledgement of the ethical policies and practices is one of the critical point that can control the awareness of employees conduct. According to the interview performing by the external auditor to Alchemy staffs, no one is aware of or understands the code of conduct when they were hired. Referring to the internal auditor report, thought the code of conduct policies are documented, it is neither properly communicate to the employees nor trained to the employees. Therefore, no compliance of acceptable ethical code is established as of the documentation of Sarbanes-Oxley section 404, and it is not reliable. Also, the Ethics Hotline, Whistleblower, is not checked regularly by the internal auditor. Actually, according to Mr. Pat, internal auditor, he knows nothing about how the hotline is used, and he has no concern regarding why any issues are raised. As an internal auditor, he is responsible for investigating any risk or fraud associate with the company. Conversely, the hotline is sent directly to the audit committees who should have no obligation to this matter. For instance, the company background document indicates that one call has occurred, but no further detail is known or investigated. All of these absence and improper implementing of the code of conduct and responsibility of the employees can potentially conceal the fraud that could exist. Employees witnessing fraud cannot report it due to unknown of one responsibility is. Additionally, the internal auditor does not get the calls, therefore he cannot investigate them. As of result, a rationalize risk could incur where a conflict of interest could exist from either top management or employees. To reduce the likelihood of misstatement, hiring management should take the initiative to confirm the acknowledgement to the code of conduct and establish a continual update of the policy to employees. They should post copies of the code of conduct all around the property. They should set up meeting to let employees know about the ethics hotline, and encourage every single employee to use it. Also, the hotline notification should be sent to both management as well as internal auditor for additional concern regarding any frauds. Though it seems like a lot of additional procedures or exertions that are needed, it is cost-effective to prevent intentional risk by someone. The pay structure at Alchemy Inc. also poses further Internal Control weaknesses and subsequent Fraud Risks. The Shipping Clerk is compensated on an hourly basis, with no potential for over time. The Machine Operator is compensated based on the sphere output that the individual produces. There is no incentive or motivation for the shipping clerk to maximize her efforts to increase production of final product of spheres; this is also due to a poor system of checking on the output by the management. As the machine operator, C. J. Ready is responsible for the product quality and final output of spheres. Since she manually counts the spheres individually, with no proper system of checks by management, she can inflate the final output figures, further increasing her compensation. With this current system of compensation, the Fraud Risks that are associated with these positions are eminent. The company’s financial position will be potentially falsified due to the inflation of wage expenses. Our recommendation is to have a cost-benefit analysis of differing pay structures for the two lines of services with the employees. Human Resources screening policies are ineffective. According to the Internal Audit Report, Alchemy has HR Policy #404 in place. It is the opinion of the audit team that the policy is adequate, but the implementation of the policy is not effective. Alchemy appointed accountant without enough skills or qualification. He did not hold CPA certification and worked with inexperienced people prior to this job. Machine operator, who is colorblind, is also not qualified for this position. The hiring manager did not go through proper medical evaluation before she got hired. Additional, Joe Bozo who has no original document of background check and without the proper performance evaluation was promoted within 3 months. All of these three conditions have violated the HR Policy #404. These unqualified employees can bring to error that could potentially lead to financial misstatement such as a machine operator, who is responsible for color sorting, is color blind. To Alchemy’s business, it can be a big loss by just not sorting color incorrectly. Furthermore, simply the relationship between CEO and machine operator could undermined the organizational structure of the company. In order to eliminate or reduce these from existence, proper screening system for qualified candidate must be strictly reinforced before hiring. Though as the internal auditor report has indicated the freeze on the external hiring, a performance evaluation is still needed in order to promote someone for higher position. This firm implementation is to ensure that the job is fulfilled with the right candidate who not only can perform their duty, but also they can perform it at their full capacities with the skill and knowledge for the benefit of the company. No one is verifying the transfer of inventory from one department to another within the manufacturing process. Inventory should be carefully checked by others to ensure the completeness and accuracy of packing. Also, before loading the inventory, the shipping clerk must be checked by management personnel. According to the interview conducted by external auditor to machine operator, receiver and shipping clerk, there is no proper verification from upper management of the inventory coming in or going out. Everything count or check of inventory is performed on them self. Without proper verification or authorization of inventory, this could result in an opportunity of fraud risk such as theft. Therefore, it is important for a company to have a management in place to make sure that all the transactions are verified including reconciling all the purchase order, bill of lading, how many orders Alchemy received and how many of them they are producing. At the end of the day it is management’s responsibility to make sure all the numbers are right. Inventory is material account, therefore appropriate and maybe strictly supervision must be needed for any material misstatement anticipation. In summary, Alchemys internal control is not as effective as the management indicate. In order to mitigate the potential fraud risk incurred due several weakness found, a cost effective in implementing the recommendation that are offered above will reduce the risk of material weakness to the financial statement and improve the management and operation performance in the long run.

Monday, November 25, 2019

Crane and Matten Evaluating Business Ethics

Crane and Matten Evaluating Business Ethics This chapter examines the main ethical theories, and analyses their importance and capacity in business ethics. A key argument focuses on the position of ethical theories in business ethics including ethical absolutism and relativism.Advertising We will write a custom book review sample on Crane and Mattens Business Ethics specifically for you for only $16.05 $11/page Learn More The majority of traditional ethical theories leans on the absolutism side whereas the contemporary ones are on the relativism side. Nevertheless, this chapter tends to prove that both positions may not be useful in business ethics. In contrast, this chapter focuses on the pluralism position, which occupies a position based on the two theories. Different ethical theories are used to establish the pluralism position. The chapter also elaborates assumptions upon which this position is based: the social phenomenon versus the harm and benefits. These are featured on the perspective of eth ical theories use in Europe as compared to other regions. Further, the chapter differentiates these ethical theories into two groups based on the outcome where they are categorized as either consequential or non-consequential. Here, the theories are evaluated using the moral judgment as to whether a decision is right or wrong. The chapter explains the theories by reflecting them to certain business problems triggering ethical dilemma. In regard to the consequential theories, the chapter examines egoism and utilitarianism. In egoism, the basis of the outcomes is featured on the decision makers. However, on the part of utilitarianism, it is based on the community. Likewise, the non-consequential theories look on two theories applied to business ethics: duties ethics and ethics related to rights and justice. The intersection of these two approaches is similar since they focus on the assumptions of the basic principles of good and wrong.Advertising Looking for book review on bus iness economics? Let's see if we can help you! Get your first paper with 15% OFF Learn More These principles are developed using categorical imperative that applies all morals regardless the benefits or harms to those involved. The categorical imperative framework is examined using three aspects. Each action is tested using all aspects upon which it is defined as being either morally right or wrong. The aspects are based on the issues of consistency, human dignity, and universality. Various assumptions concentrating on individual rights are assessed. These include the rights to life, freedom, justice, education, and property among others. Wide agreement about the human rights forms the basis for business ethics in all corporations. The relationship between business ethics and human rights determines the decision making process that is complemented by fairness. The perspective of human rights is directed to the view of justice on how to achieve this fairness. The cha pter provides the useful application of justice in business ethic that has empowered me on how to approach various ethical problems especially in employment practices. It compares two approaches used and the problems arising. Additionally, it clarifies how the main challenge of inequality among people or countries can be addressed using ethical theories. The key features, forms, harms, and benefits of the ethical theories help me to identify the theory to rely on in approaching business ethics. This chapter provides a broad category of ethical theories ranging from the traditional to contemporary ones. In this case, it provides a good platform of comparison and great assistance in reaching morally informed decisions in business ethics. In addition, we are able to incorporate the idea of pluralism in business ethics, as wells as confront its reality. Ethical theories provide a comprehensive and considerable way to approach problems through the use of the three aspects.Advertising We will write a custom book review sample on Crane and Mattens Business Ethics specifically for you for only $16.05 $11/page Learn More Reference List Crane, A Matten, D 2007, â€Å"Evaluating Business Ethics: Normative Ethical Theories,† In A Crane D Matten (Eds.), Business Ethics, Oxford University Press, New York (pp. 86-115).

Thursday, November 21, 2019

Clinical Practices Paper Essay Example | Topics and Well Written Essays - 1750 words

Clinical Practices Paper - Essay Example It should not be misconstrued that one type of learning must be followed to help every student learn. Central to learning styles for any student is to find those models of teaching that work most effectively for the individuals learning style so that they become more instantly ready to understand the coursework and do well on a test. The research shows that there are many methods currently being used. There are several basic ways that a student must learn different types of material. As an example, some pieces of knowledge must be memorized. This would include lists of facts or aspects of the human body and body systems that are important to know when you are working with patients. Azzarello (2007) points out that there are three stages of knowledge that students must develop. In the first stage, the declarative stage of learning, students find these lists and common knowledge important. They must not only learn the material, but be able to apply the knowledge to their clinical studies. In stage two, called the procedural stage, students must take the knowledge they have and apply it to situations that may not have come up in other settings. With this knowledge, they must use critical thinking and problem solving to add to the knowledge they have about the situation. In the last stage, which the author calls structural knowledge, a student must understand how procedural knowledge and declarative knowledge relate to one another. This basically means that students will need to understand an organized way of bringing the knowledge together (Azzarello, p. 3). The author suggests that in order to understand what students are learning structurally that Pathfinder scaling techniques can be used. A study was conducted to see whether this was feasible and found that it was one way that students could be evaluated. This is a stronger way to evaluate than concept mapping and most students in the study thought some of the work was

Wednesday, November 20, 2019

Discuss Strategies Adopted By Domestic or Foreign Firms in China to Essay

Discuss Strategies Adopted By Domestic or Foreign Firms in China to Reduce Turnover of Their Staff and Assess the Effectiveness of Specific Measures - Essay Example This essay stresses that the major factor driving the staff turnover rate to increase somewhat incessantly indicates to the demographic factors of the Chinese economy, which comprises of low cost Chinese labour and the behaviour of the employees, giving much emphasis on their salary structure. The fact was further justified when the HR professionals of China reported that in the early years of 2000s, around 73% of the employees on an average, in China, had resigned from their previous jobs and moved to the other because of a higher pay structure. This discussion declares that apart from stating the reasons for the Chinese employees to leave the job, the HR professionals of China have also stated that the implementation of strategies focused on high employee satisfaction is the best method to deal with the ongoing problem of increment in the staff turnover. The various organisations are also struggling hard to retain their employees by implementing effective organisational strategies for the reduction of staff turnover rate. The continuous increase in the employee turnover rates has evidently emerged as a major barrier to the effective performance of both domestic as well as the foreign firms of China. Although the problem’s epicentre is same, the strategies adopted by the two groups have been observed as quite different. The Chinese firms usually believe that the best strategy of retaining the employees is to provide them with the best deals in comparison to those offered by other employers.... In this essay, the key area of study have been concentrated on the identification of the strategies adopted by the domestic as well as the foreign firms in China for reducing their staff turnover rates and subsequently, assessing the measurable effectiveness of those strategies in the current scenario of the economy. Discussion Strategies Adopted by Domestic firms for Reducing Staff Turnover The continuous increase in the employee turnover rates has evidently emerged as a major barrier to the effective performance of both domestic as well as the foreign firms of China. Although the problem’s epicentre is same, the strategies adopted by the two groups have been observed as quite different. For instance, to ensure better retention of the productive professionals in the organisation and mitigate the issue of increasing staff turnover rates, domestic firms in China have adopted certain distinctive strategies at organisational level, which principally focus on pay structure design efficiency, better training and developmental aids to ensure performance satisfaction to the employees and enrich management-employee relations. The Chinese firms usually believe that the best strategy of retaining the employees is to provide them with the best deals in comparison to those offered by other employers (Ferreira & Alon, n.d.). Few of these strategies that the Chinese firms have adopted for reducing the issues of staff turnover have been explained below. Considering the fact that a majority of employees decide to leave their current job being influenced by the pay hikes they shall obtain from joining another organisation, domestic firms in China often tend to emphasise regular pay hikes and increments to be delivered to their employees. In many

Monday, November 18, 2019

The Importance of Body Art as Part of Young People Identity in Britain Essay

The Importance of Body Art as Part of Young People Identity in Britain - Essay Example From the research it can be comprehended that art has been heavily influenced by faith and status among indigenous people or tribes, and the same for the Vatican. Art is seen on canvases of painters, on sounds of music albums, on cave walls, books, museums. Others say that art is natural within every individual, and how people express themselves is itself a form of art. One of the many kinds of art is the body art of which instead of a canvas, the human body is used. Not so long ago tattooing was considered only among the â€Å"tribal people† and then, in sub-cultures. But in recent years, body piercing became a craze. Its popularity has grown so much that some medical experts alarmed people that piercing could be hazardous. Only to fan its popularity. A sample of this is nipple piercing, which was once practiced by the Karankawa Indians of Texas and is still practiced by women of the nomadic Kabyle tribe in the Mountain of Algeria. In the West, nipple piercing has made a rebi rth, with many famous people having their nipples pierced. Generally the reason was for ‘fashion’ and not for any rituals or ceremony purposes. Today, the traditional body painting, body piercing and body tattooing are part of body art. Cosmetics, jewelleries, and surgeries are now the more conventional versions of body adornment. Even if it is traditional way or more advanced way, body art could produce fabulous expressions. Body art is one thing that gets easily accepted among the young people.

Friday, November 15, 2019

Britannia International Hotel Industry: Analysis

Britannia International Hotel Industry: Analysis This is the strategic report on the Britannia International Hotel industry. It discusses the scheme of the strategic management in the business with the analysing of the tools of the strategy in the day to day operations of the business. Strategic report is focusing on the impact analysis of the business strategy of the hotel industry with the giving of the overall view on the strategic management scheme in the hotel industry. It is ideally giving of the recommendation for the improvement of the performance level of the hotel industry in the current market with the adoption of the suitable , feasible and acceptable techniques of the Hospitality Management to improve the level of the performance in the business. Introduction This is the strategic assignment focusing on the Britannia International Hotel Industry in London. The aim of the assignment is to discuss the strategic policy management of the Britannia International Hotel industry in London in the relation to their internal and external business environment. The Britannia International is one of the prominent hotel industry in the London situated at the heart of the city at Canary Wharf, London. They are having 35 hotels across United Kingdom using 7000 bedrooms, One of the hotel at the prime location of the city in London at the Canary Wharf is the key success factor nearer to the major airports and the seaside resorts surrounded by stunning country side (Lehman,2007) The strategic aim of the hotel industry is to provide the optimum money value at the desired level of the satisfaction facilitating to the easy opportunity of the decision-making to the guests who are coming ion the hotel industry (Buidcon,2009) As the London is an international cit y in the world many guests are used to come here from the different parts of the world in order to enjoy the city of London with its greenery, atmosphere, surroundings – due to which there is a wide scope of the development of the Hospitality industry in this area in order to hospitalise the visitors in this country. As a result many hotel industries are the wide popular in this city used to earn the good source of the potential income and sales turnover. The Britannia International at the Canary Wharf is offering the extremely competitive rates in the combination with the flourishes decoration with the facilities including restaurant, health club, night club, bars and free wireless internet access. (Gary,2010) The hotel is situated on the waters edge next to the Canary Wharf, at the Docklands of the London in the internationally developed renowned office development, the hotel industry is fully modernised in the traditional culture having up to date facilities (Simson,2009) Modern style hotel located on the waterside in Londons docklands closed to Canary Wharf where there are many international businesses as well as large shopping centre , various restaurants and Bars (Gilston,2010) Literature Review Business Strategy of the Britannia hotel industry is purely of the functional and authoritative nature, Hotel industry is rationally divided in to four parts of the line of the organisational set up in which there are the functional departments are diversified as per the core area of the business management, Strategic planning of the hotel industry is made on the basis of the grouping of functions in to four imperative divisions they are the Operations, Human Resource, Marketing and Finance, Information Management section is the co-coordinator of all the departments which is involved in the transfer of the information with in the different active departments as a core functional chain in the business (Tandon,2007) Strategic Management of the hotel industry is having a dynamic and imperative weight in the international cities as per the depending of the nature and scope of activities , many guests and visitors are used to come in the city of London which has created an enormous beauty and scope of the activities of the hospitalisation in the city of London, different services are provided as per the capability and intensity of the hotel industry at the reasonable rates in order to achieve an optimum level of the satisfaction from the customers, supplier power of the hotel industry is really is magnificent they are providing the restaurant, Bar, Kitchen, living and boarding facilities having 4 big halls for the conducting of events such as marriages, birth day parties, functions, meetings, ceremonies in which the area of the potentials of the hotel industry are based, recently they are planning to start the travel and tourism operations as their supportive area of activity to the core functional scheme which is the additional source of the revenue recognition (Rodrics,2010) Glance situation of the hotel industry at the magnified location is the measured strength of the hotel industry at the Canary Wharf , the increasing the number of the people with the large sco pe for the sale of the food items in the glorious location of the hotel industry are some of the ideal characteristics of the hotel industry giving the prominent scope of the development and hospitalisation (Small,2009) Intensity of the buyer towards the hotel industry is strategic and sound as they are willing to get the supreme level of the services with in the reasonable costs and achieving the enjoyment of the city of London, Docklands area near to sea shore is giving the glance opportunity of the business development to the Britannia international hotel industry at the higher rate of income with the global status and the exclusive customer support, they are having a stratified customer relationship management strategy in which functional scope of the CRM dimensions has been predicted through the norms of the customer identification , customer attraction, customer development and the customer retention (Philip,2008) The strategic Management of the Hospitality industry in London is the core activity of the management in which functional scope is administered as a tool of the resource management, Operational activities are coming under the day to day performances of the business and regular services to the guests who are coming in the hospitality industry in order to acquire services and potentialities for the earning of the higher revenue generation in the day to day operational management, Human resource strategy is the core activity of the functional management in which major concentration is given on the process of the recruitment and selection of the new candidates in the service so as to get completion of the business activities in the right strategic order and at the right time with in the reasonable resources, Marketing Activities are the activities which are relating to the development of the market through the making of the strategic relationships with the customers and attracting them in the shoes of the customer in order to develop and expand the business activities, Finance department is involved in the strategic financial operations including the accounting , internal audits, finance management, investments in the area of the business so as to maintain the liquidity and the cash management in the day to day business operations, Information Management department is the channelising information department in the business with the providing of the time to time information in the order to regulate the departmental activities in the business organisation (Shardul,2010) Discussion The strategic report is discussing on the management policy of the Britannia International Hotel industry. In the international city of London the wide scope is available for the hospitalisation sector as many visitors are used to come here from the different parts of the world in order to pursue their education, jobs, picnics and visits, living. In due course of the same there is a wide scope available for the development of the hospitality industry in this city to entertain the visitors . There is a wide scope of the strategic management in the hotel industry so as to administer the group of activities in the business management policy of the hospitalisation. Business strategy has been constructed as per the model guideline of the core hospitalisation. Hotel industry is using the effective and efficient Customer Relationship Management strategy in order to make the long lasting relations with the guests, visitors in the shoes of their customers . The strategy of the Customer Relati onship Management has been constructed in the view of the implementation of the efficient and effective CRM dimensions of the customer identification, attraction, retention and development to make the expansion of the business activities to capture the wider segment of the market. Market development strategies used to be formed with the using of the effective marketing communication techniques such as advertising and publicity , sales promotions, direct marketing , public relations and personal selling which will be helpful to develop the good communication system of the hotel with the creating of the Goodwill in the business. Business strategy of the Britannia international is constructed as per the ideal divisions of the functional activities in the four major departments specifying the executive strategy of the hospitality operations. Critical Analysis Strategic Management policy of the Britannia hotel industry is a constructive idea of the operational profile in which there is a wide scope available for the coverage of the functional area of activities. The strategic idea of the functional approach of the management policy is depending on the availability of the strategic factors which are in the support of the management and get inverse with the management. Following are the SWOT analysis are focusing on the internal and external factors of the hotel industry – a) Strengths Glance location of the hotel industry in the midlands nearer of the dockland airport is facilitating the visitors to take stay in the hotel. Availability of the feasible facilities including the air conditioned rooms, lodging and boarding, Restaurants, Bar,Kithen are all giving the strengths of the business. Staff operations are commensurate to the strategic development of activities , with the expertises of the staff and availability of the potential capacity of the labour services. Availability of the tourism operations is creating an additional constructive strength of the business . The scope of the information management department is to handle the ideal activities of the marketing function through the implementation of the different strategic marketing techniques. Availability of full fledged well furnished rooms , with the big halls for the events, ideal structure of the hotel set up is an added advantage. b) Weaknesses – No scope for the parking facility of the vehicles in the surrounding area of the hotel industry. Increasing the rate of the labour turnover in the business with the improper workforce management activities. There is a serious increases in the budgeted expenditures of the hotel industry in due course of the increasing the labour turnover of the business. Reduction in the profitability of the business over the period of time is affecting on the performance level of the hotel industry. Increasing in the costs expenditures will commensurate to the revenue recognition from the day to day operational control of the business. c) Opportunities – There is a greater scope available for the hospitalisation in the area of Canary Wharf. As London is one of the international city in the world many visitors are used to come here for the visits , picnic, education,travel,living,jobs. So that there is a wide scope of the opportunities for the development of the business is available towards the international visitors. Performance level of the hospitality industry is at the optimum rank , further there is a wide scope of the development to increase the level of the performance of the business with the employment of the skilled, efficient labour in the day to day business operations. Level of the business management can be used as a basis of the chanelising the information management function in order to acquire the objectives of the business. d) Threats – As the London is an international city in the world, many spectators are used to come here from the different parts of the world. It is therefore there is a wide scope for the development of the Hospitality industry in this area. The scope of the Hospitalisation is quite more in this city of London. Due to which many hotel industries are used to operate in this city to entertain the globalise visitors, guests. It is leading to the emergence of the different hotel industries. Hotel Hilton Metropolitan, Hotel Syon Park, Hotel Chariot Mirror are some of the leading hotel industries in the city competing the Britannia International. SWOT analysis is pertaining to the focus on the internal and external business environment which shows an exact picture of the hotel industry in a strategic manner. In depth focus further can be made in the business activities through the applications of the tool of the Porters five forces – Supplier Power – It is the creative idea of the different facilities offered by the Britannia hotel industry in the hospitalisation. They are having Bar , Restaurant, Kitchen services , lodging and boarding facilities , full well furnished air conditioned rooms which are attracting the visitors in the hotel. At one time more than 100 of people can have stay in the hotel in the well furnished rooms. There is an optimum level of the food facility available for the guests and visitors. Bar services are more timely and co-efficient. Operational strategic management has been done based on the implementing the ideal strategy of the hospitality management and its core area of the knowledge. The Hotel industry is having the strategic supply power which can attract the large number of customers in order to increase the capacity sales. Buyer Power – This is the power of the buyer intensity in which study of the buyer behaviour has been conducted. Buyer power is created with the availability of the financial position of the buyer leading to increase in the level of consumption. Understanding of the buyer behaviour in the business is a strategic task of the assessing of the demand position in the current market. On the basis of which the supplier power can be built up in the day to day business operations. In every business intensity of the buyer capacity is playing a strategic role. As the Uk is in the recovery stage of the credit crunch situation in the market, it is leading to the increase in the level of the economy along with the employment opportunities in the business. With the help of that the earning potential capacity of the buyer is now upgrading leading to the increase in the level of consumption. Market Competition – There is a strategic competition in the market. As the London is an international city there is a major scope for the development of the Hospitality sector because people who are coming from the different parts of the world are need to have facility for their hospitalisation and care. In due course of which many hotel industries are used to operate in this city creating a challenging business environment for the hospitality industry. With the availability of the international Hotels such as Hilton Metropolitan, Syon Park, Mirror Chariot there is an ultimate reduction is felt in the business of the Britannia international. Threat of New Entrants – There is a serious threat of the new entrants who are coming in the market. As this city has a wider scope of the hospitalisation business in due course of the international visitors, the scope of the hotel industries has been increased in this area. For the entertaining of the guests, visitors there is a need of the new resraurants,hotels which ultimately had given rise to the commencing of the new hotel industry businesses , which can create a challenging threats for the Britannia International as the same quality food may be available at the more cheaper rates in the new hotels for the sake of the capturing of the market. Barriers to New Entrants There are the certain barriers are available in this country for the new hotel industries. Govt. Licensing is a challenging task which requires the many compliances of the documents and still no assurance of the sanctioning of the license. Another problem is of the capital funding as London is one of the costly city in the world , there are the many requisites are raised for the mobilisation of the capital and still there are the issues which are arising in the starting of the business. These are the serious challenging barriers to the new entrants. Findings It has been found on the basis of the strategic analysis that there are the different strategies and customs are applied in the business. The normative strategic planning of the business is based on the Porters generic scheme. a) Cost Leadership – There is a cost efficiency and effectiveness is maintained in the business which is leading to the maximisation of the profits. Quarterly budgets are prepared indicating the schedule of the expenditures and the actual performance is used to compare with that schedule in order to improve the strategic performance of the business. Executive cost control is maintained in the business as a strategic tool of the business. b) Focused – The ideal focus of the activities is based on the restaurant and lodging and boarding activities. In the restaurant the strategic activities which are focused are the kitchen services, Bar services, Operating services. In the lodging and boarding activities the ideal services are the well furnished rooms along with all the facilities of the toilets, bathrooms. c) Differentiation – With the continuing of the focused core area of activity of the business hotel industry is planning to develop the new activity of the Travelling and Tourism operations which will facilitate the additional source of income of the business as the supportive level of activity to grow the business in the Hospitality sector. Conclusion and Recommendation The Britannia international is one of the reputed hotel industry in London having its strategic significance all over the world. Wide scope of the business with the glance opportunity is available for the expansion and development for the hotel industries. The Britannia hotel is having the imperative strength of the good supplier power , ideal resource management scheme which will be commensurate for the strategic management policy of the business. Good location of the hotel industry , facilities available are of the restaurant, bar , kitchen services , lodging and boarding services which are giving the scope for the business expansion and development. However, as the London is an international city in the world many spectators are used to come here for the travels, visits, education there is a wide scope of the development of the hospitality sector in order to catch the wide area of the business development. This is giving scope for the development of the many hospitality industries creating the market competition . Hotel Hilton, Hotel Syon Park, Hotel Passage to India are the hotels creating a challenging environment for the business. It is recommended to the hotel industry to give scope on the marketing communication techniques of the sales promotions and direct marketing in order to grow and expand the business. In the sales promotions focus can be on the giving of the different attractive discounting offers which can catch the customers. In the direct marketing hotel industry can use the strategic technique of the e-mail communications system to contact directly with the customers.

Wednesday, November 13, 2019

Southern Culture :: essays research papers

Southern Culture   Ã‚  Ã‚  Ã‚  Ã‚  What is Southern Culture? Southern culture is made up of three main things. The South is known for its hospitality, language and food. Southern culture is like no other culture in the world.   Ã‚  Ã‚  Ã‚  Ã‚  Southern hospitality is the best in the world. People that live in the South are very nice and are always willing to help another person in any way they can. If someone is from out of town and needs directions to a certain place southerners will make sure he or she knows how to get there before he or she leaves them. Southerners are very polite. Every time we pass someone on the rode, we are going to wave at him or her. Towns in the South have fewer people and everyone knows everyone. The people in the South are nicer than anywhere else in the United States.   Ã‚  Ã‚  Ã‚  Ã‚  Language in the South varies according to which area someone is in and what the person’s ethnic background is. Most white people that live in the South have a country draw in their accent or talk very proper. Most black people in the South talk using Ebonics or are really proper, but some do have a draw in their accent. The other ethnic groups talk in their native language or in English with a distinct accent associated with their ethnicity. If one is in Southern Louisiana their accent will be Cajun. The language in the South is alike in most places according to the person’s race except in Southern Louisiana.   Ã‚  Ã‚  Ã‚  Ã‚   The South’s food is like no other places. The South's food has lots of spices in it and gives the food a wonderful flavor and most places food is bland. People in the South cook fried foods, seafood, and Cajun style foods. . The South has many dishes it is famous for crawfish, gumbo, fried chicken, and boudain.

Monday, November 11, 2019

Persuasive Speech Eating Healthy with a College Lifestyle Essay

Specific Purpose: To inform the audience how to make nutritious eating choices when you’re strapped for time and on the move. Central Idea: Packing a lunch, choosing a restaurant and meal wisely, and keeping nutritious snacks available can all provide for nutritious eating habits even with an on the-go college lifestyle. Introduction: I. The average college student is often pressed for time. A. As a student are you typically under a lot of stress? B. Do you often find yourself eating on the go? II. I myself am a college student and find it difficult to avoid bad habits like skipping meals or frequently visiting fast food restaurants. III. But eating a healthy diet can help you feel better, cope with stress, and perform better in the classroom and on the athletic field. It really isn’t that hard to get started. IV. Packing a lunch, choosing a restaurant and meal wisely, and keeping nutritious snacks available can all provide for nutritious eating habits even with an on-the-go college lifestyle. (Transition: Let’s start by looking at packing your own lunch.) Body: I. Packing or preparing a lunch can really be a great way to start eating healthier. A. You have healthier options to choose from than you would eating out. B. As explained in the article â€Å"Coffee, Lunch Spending Tops Tax Refunds† packing a lunch is usually less expensive than eating out. The average spent on lunch alone is $37 a week, or $2,000 a year. C. Many convenient options available so you don’t have to have a peanut butter and jelly sandwich everyday. 1. If you love sandwiches, use a variety of whole-grain breads, pitas, and wraps. 2. Extra food from dinner make great leftovers to bring for lunch, expert Connie Diekman, RD, president of the American Dietetic Association suggests â€Å"Leftovers are the perfect food to pack and take for lunch because you can control the portions and calories in the meal to ensure it will be nutritious, filling and delicious.† 3. Produce that can be cut, bagged and stored until lunch time: carrots, celery, cucumber, cherry tomatoes, sweet red pepper, sugar snap peas, apples, blueberries, grapes and melon. D. Bagged lunches can be  prepared the night before and can be made in a few minutes. for convenience so it is easy to eat healthy. (Transition: Going out for lunch is a common way to meet up with friends.) II. Making healthful and delicious choices in restaurants is also easier today. A. Restaurants are incorporating healthier choices into their menus with more options in portion sizes, preparation methods and menu items. 1. Choose a small or medium portion. This includes main dishes, side dishes, and beverages. 2. Order steamed, grilled, or broiled dishes instead of those that are fried or sautà ©ed. 3. Ask for whole-wheat bread for sandwiches. 4. As a beverage choice, ask for water instead of soda. One 20-ounce can of soda has approximately 22 packets of sugar. (â€Å"How Much Sugar Is In One Can Of Soda†) B. You can easily choose healthier items on the menu. 1. Ask them to hold the mayo and other fattening sauces. A tablespoon of regular mayonnaise has almost 100 calories! 2. Many fast-food chains now offer healthy sides in place of French fries. Take the healthy option. Even though they are made from potatoes, which are technically a vegetable, these are the biggest offenders. They are deep fried to the point of removing all nutritional value. In the opinion of physician Dr. Mercola French fries are one of the top 5 absolute worst foods you can’t eat. C. More and more restaurants are appealing to the demand for healthier menus. 1. Subway and other deli-style fast-food chains where you can order a sub or sandwich on whole wheat bread or a wrap, a lower-fat and lower-calorie option than fried food. 2. Between the breakfast and lunch menus, there’s only one entrà ©e at Chick-Fil-A that breaks 500 calories, and that’s the 530-calorie Sausage Biscuit. Chick-Fil-A received the highest rating fast-food restaurant in the â€Å"Eat This Not That! Restaurant Survival Guide,† by David Zinczenko. (Transition: Now that we have looked at bagged lunches and eating-out, let’s turn to snacking healthy.) III. Keeping healthy snacks easily accessible keeps hunger away. A. Make  it a habit to eat a piece of fruit, a bowl of cereal, or some low-fat yogurt before you set out to run errands. Regular eating can help you feel full and avoid temptation B. Blend a fruit smoothie or drink to take with you on your commute. C. Stock your car with bottled water and healthy snacks. Have a small snack before the cravings hit and you’re less likely to pull into that drive-through fast-food outlet. Conclusion: I. As we have seen, there are several options for eating healthy on the go. II. I have focused on packing a lunch, choosing a restaurant and meal wisely, and nutritious snacks. III. Healthy eating habits living a busy college lifestyle is possible with these points in mind. Bibliography: David, Zinczenko. Eat This Not That! Restaurant Survival Guide. Emmaus, PA: Rodale, 2010. Print. Kim, Susanna. â€Å"Coffee, Lunch Spending Tops Tax Refunds.† ABC News. ABC News Network, 23 Jan. 2012. Web. 07 Jan. 2013. â€Å"How Much Sugar Is in One Can of Soda?† How Much Sugar Is in One Can of Soda? N.p., n.d. Web. 07 Jan. 2013. Mercola, Joseph. â€Å"The Five Absolute Worst Foods You Can Eat.† Mercola.com. N.p., 18 Oct. 2003. Web. 07 Jan. 2013 Adams, Mike. â€Å"Five Appetite Control Foods That Suppress Cravings without Adding Calories.† Five Appetite Control Foods That Suppress Cravings without Adding Calories. Natural News Network, 20 Jan. 2005. Web. 07 Jan. 2013.

Friday, November 8, 2019

Strategies for Teaching Writing to Elementary Students

Strategies for Teaching Writing to Elementary Students One of our most important tasks has is to introduce their young students to the written language and how to use it creatively and effectively in order to communicate. Whether you teach primary or upper elementary grades, your administrator is counting on you to teach your students to quantifiably improve in writing this school year. Here are a few effective teaching strategies to try out in your classroom implement a few or try them all. 1. Writing Instruction Doesnt Have To Be Intimidating   For You Or The Students Many educators find teaching writing a real challenge. Sure there are all the rules of grammar and punctuation, but outside of those boundaries, there are as many stories to be told as there are people in the world. How do we corral our students enthusiasm and creative minds so that their writing is coherent, engaging, and purposeful? 2. A Strong Beginning Is Crucial Then Move Onto The Basics Start by teaching your students how to write a strong beginning to their stories. With this skill in hand, your students will then be ready to learn about the importance of word choice and avoiding boring, flat, overused words. 3. More Advanced Descriptive Techniques Dont Have To Be Hard To Teach Even the youngest elementary school students will enjoy trying their hand at tongue twisters. And what do tongue twisters have to do with writing? Well, its an easy way to introduce the concept of alliteration. Achoo! Slam! Kaboom! Not only do children love sound effects, but they come to the classroom with a strong familiarity with this subject. Sound effects add power and imagery to writing, and not to mention its easy to teach students how to appropriately use this skill to kick their writing up a notch. 4. Writing Applications You Might Not Have Considered Obviously, writing enters into all aspects of human life, especially nowadays in the age of the Internet and email. Use a pen pal program to teach your students how to effectively communicate with their peers in letter format. Its an invaluable skill and a dying art. Or, try practice letter-writing and compile weekly parent newsletters all in one fell swoop! Thats another time-saver that practices writing skills at the same time. Another important aspect of language arts is oral communication and listening skills. Through this easy and fun impromptu speeches lesson, your students will write a speech, perform it out loud, and practice listening to each other. 5. A Well-Rounded Writing Curriculum Is Within Your Grasp These real life, classroom-tested  writing lessons  are proven, fun, and easy-to-implement. With practice and diligence, you will watch your students writing soar and improve daily. Edited by  Janelle Cox

Wednesday, November 6, 2019

How to Safely Remove Photos From Sticky Photo Albums

How to Safely Remove Photos From Sticky Photo Albums Many of us are in possession of one or more magnetic photo albums. These albums, which first achieved popularity in the 1960s and 70s, were made from a thick paper stock coated with glue strips and included a thick Mylar plastic covering for each page. Conservators have discovered, however, that the glue used in those albums had a very high acidic content which can eat through the backs of the photographs. The Mylar plastic seals in the acidic fumes, causing deterioration to the image side of the photos as well. In some cases, the plastic covering used wasnt even Mylar, but PVC (Poly-Vinyl Chloride), a plastic which further accelerates deterioration. If you do own one of these older magnetic photo albums full of precious family pictures then I advise you to do something NOW to try and prevent further deterioration. Begin by gently trying to peel up the corner of a photo that doesnt mean a lot to you. If it doesnt come up easily, then STOP. You will only end up ruining the picture. Instead, try one of these tips for removing the photos. Tips for Removing Photos From Old Sticky Albums Dental floss can work wonders. Use a piece of unwaxed dental floss and run it between the picture and the album page with a gentle sawing motion. This how to remove photos from a sticky album video, from Smithsonian Archives Conservationist Fellow Anna, demonstrates the technique.Un-du, a product commonly used by scrapbookers, is an adhesive remover that may help safely remove the photos. It comes with an attached tool to help you get the Un-du solution safely under the photo to help release it. It is safe for use on the back of the photos, but be careful not to get it on the images themselves. Valerie Craft demonstrates the use of a microspatula and UnDu as a method for removing stuck photographs in this video.Slide a thin metal spatula (a micro spatula is preferred) gently under the edge of a photo and then use a hairdryer to heat the spatula as you slide it slowly under the photo. This may heat the glue enough to help you remove the photo safely from the album. Be careful to keep the hairdryer pointed away from the photo itself. This video from Hummies World Digital Scrapbooking Tutorials demonstrates the hairdryer technique. Try putting the album in the freezer for a few minutes. This can make the glue brittle and make it easier to remove the photos. Be careful not to leave the album in for too long, however, as it may cause condensation to build ​upon the photos as the album comes back to room temperature.Some photo experts recommend using the microwave to try and loosen the adhesive. Place a page into a microwave oven and turn it on for five seconds.  Wait five to ten seconds and then turn it on for another five seconds.   Follow this procedure for several cycles - being careful to check the adhesive each time.   Do NOT try to hurry the process and turn on the microwave  for thirty seconds, or the glue will become so hot it will probably burn the print.  Once the glue is dissolved, then you can try again to lift up the corner of one of the photos or try the dental floss trick. If the photos still dont come out easily, then dont force them! If the photos are very precious, then take them to one of the self-help photo kiosks, or use a digital camera or digital flatbed scanner to make copies of the photos right on the album page. You can also have a photo store make negatives from the photos, but this can be more expensive. To prevent further deterioration, remove the Mylar or plastic sleeves and insert pieces of acid-free tissue between the pages instead. This will keep the photos from touching each other or the remaining glue. You should also be aware that any or all of these techniques may damage any writing which may exist on the back of the photos. Experiment first with the photos which mean the least to you and see what works best for your particular album and photos.

Monday, November 4, 2019

The death penalty and its violation of the Eighth Amendment of the US Research Paper

The death penalty and its violation of the Eighth Amendment of the US Constitution - Research Paper Example As a form of punishment, some justice systems death penalty punishes a collective number of capital offenders who are guilty. Whereas, the definition of capital offenders differs, many offenders who are guilty of taking the life of others fall into the category of capital offenders. Despite that fact that capital offenders attract capital judgment decisions such as the death penalty, there are strong arguments that people have raised against this practice. Some people view that the death penalty is barbaric, expensive, and executed in an arbitrary way. Some people also cite death penalty as a cause of psychological burden to the executers, prone to errors, and a mark of death and not life. Death penalty also causes sorrow to the families of victims, create unfairness, and fails as deterrence. With better ways of punishing capital offenders, there are many reasons justice systems should stop practicing death penalty, but employ other humane alternatives. Discussion Death penalty is a barbaric act of punishing capital offenders as compared to other options like life imprisonment (Banner 169). The practice of the death penalty is a cruel form of ending the life of capital offenders, because justice systems take their life with no thought about it. Today, it is true that the death penalty has evolved from severe brutality to more decent forms of taking the life of those sentenced to death. However, that notion that justice systems can end the life of a capital offender makes the practice brutal and barbaric. Some decades ago, this practice was a key attraction for all people in society, particular those who were interested in seeing others being shot or hanged. Despite the public attention to such events, the practice still displays the brutality that offenders receive when justice systems subjects them to this practice. With the society embracing a peaceful society where brutality is outdated, there are many reasons why justice systems should abolish the death pen alty. Indeed, the end of the death penalty will indicate the lack of brutality in justice systems and a willingness to end brutal indicates an approach aimed at providing justice. The practice of the death penalty cost justice systems needs a lot of money as compared to other forms of punishments (Ann 7). Justice systems that practice the death penalty always follow a long and stringent process to verify that suspects for capital crimes are genuinely guilty or not. The process of determining whether capital offenders are guilty or not often takes a long time and involves many jurors or lawyers working on the case. As a result, the entire process become expansive and a significant vote head that requires excessive fund (Pojman and Reiman 62). The cost of delivering capital punishment is a source of the extra burden to justice systems that may be grappling with limited funds to address their needs (Death Row in Pennsylvania 14). With more States looking for ways of saving on cost, end ing capital punishments remains as one of the best options to reduce the cost of this capital punishment. In addition, ending capital punishment will also reduce the cost that families of offenders who have to contend with while hoping for the release of the loved ones Death penalty is a significant cause of psychological burden that

Friday, November 1, 2019

Historical Essay Example | Topics and Well Written Essays - 250 words

Historical - Essay Example The evidence of this is in the effect of the cultural integration into the original arts of these communities. Before the arrival of Babylonians and Assyrians, Sumerian art was mainly based on clay writings. Their original art, cuneiform writing, involved writing on clay, metal, or wood using a stylus shaped like a wedge. Sumerians used cuneiform to write or draw their most important cultural and religious figures mainly the gods and goddesses. The cuneiforms mainly represented objects and was not used for scholarly purposes in the original form. Diagram 1 below shows an example of a female head carved in limestone and wood. However, when the Babylonians arrived, they introduced their culture to the Sumerians. The effect of this was the Babylonian cultural influence on original Sumerian art. Sumerian art started featuring war themes, which was not common before the arrival of the Babylonians. The Babylonian culture influenced the original art of the Sumerians by introducing concepts of war. As illustrated in diagram 2 below, Inanna-Ishtar represents this cultural influence on original Sumerian art. The art sculpture combines the original elements of Sumerian art (goddess of fertility) and the Babylonian war culture (semitic goddess of

Thursday, October 31, 2019

Business-Level and Corporate-Level Strategies Essay - 3

Business-Level and Corporate-Level Strategies - Essay Example The company is well known for establishing product leadership in various grounds like skin care, house care etc. It employs almost 125000 employs and sells almost two hundred brands or more across the globe. Procter & Gamble has developed greater than 28 technical centers around the world (PG-Global, 2012). The company has included market research procedure for taking strategic decision while expanding its business in the market (Kotler, 2009; Silverstein, 1997). It has been successful in extending business operations extensively and achieved high revenue in this time period. The study will perform Procter & Gamble’s strategic analysis in the following manner: 1) Analyzing the business level strategy of the company. 2) Analyzing the corporate level strategy of the company. 3) Analyzing its competitive environment. 1) Analyze the business-level strategies for the corporation you chose to determine the business-level strategy you think is most important to the long-term success of the firm and whether or not you judge this to be a good choice. Justify your opinion. The SWOT analysis of Procter & Gamble will help in understanding its business level strategy (Graul, et al., 2006). It will help in realizing the alignment related to the organizational issues (Ansoff, 1965; Dickson, 2002; Valentin, 2001; Panagiotou, 2003). This will help to formulate different strategies for overcoming the threats and weaknesses (Porter, 1991). Strengths The company utilizes the economies of scale for reducing the production cost and offering competitive prices, for the products, to its customers. Procter & Gamble has high brand reputation among the customers because of the prolonged business operations in the industry. The company makes high investment in the research and development for developing quality products. Weaknesses The financial statement analysis of Procter & Gamble shows that the cash flow of the company is shrinking. Its domestic market is saturated due to the e xistence of a large number of competitors. The biggest competitor of Procter & Gamble i.e. Unilever is competing highly in the detergent segment because of which the company is being forced to maintain competitive pricing strategy. The company’s cost structure is increasing because of increasing operating structure. The company adopted retrenchment strategy in order to perform cost minimization. Opportunities There is huge scope or opportunity of the company to extend its product line by expansion of its portfolio in the beauty and health segment. The expansion of its product portfolio will help in increasing its market share as well as number of customers. Procter & Gamble has low market share in the developing countries like India, China, and Brazil etc. It has the opportunity to perform market penetration in these regions. Its domestic retail market has an increasing growth trend from past few years which provides opportunity to the company to cater the needs and demands o f the customers here. Threats In the developing market sector of the business operations of Procter & Gamble the local players are giving tough competition to the company and the developed market segment is being saturated gradually because of the existence and entry of large number of multinational companies. The cost associated with the value chain has increased gradually which has made it tough for the company to achieve economies of scale. Recommended Strategy for long term success Procter & Gamble

Monday, October 28, 2019

Performance appraisal Essay Example for Free

Performance appraisal Essay Performance appraisal has been one of the most-debated management practices for several decades. It has generated a wide variety of viewpoints. There are those who see performance appraisal as making an important contribution to human resource management, in that organizations require systematic information on how well employees are performing in their jobs as a key element in ensuring that human resources are used as effectively as possible. Employees at all levels experience a need to know clearly what they should be doing and what is expected of them in terms of quantity and quality of output. In addition most people want to be in a position where they can perform better next time around. A number of writers, especially during the 1970s, expressed pessimistic views about the future of performance appraisal schemes, and the assumptions on which they are based. Some have tended to write off conventional versions of performance appraisal as backward, simplistic and even counterproductive, arguing that conventional appraisal processes often lead both the manager and employee to approach the performance review with dysfunctional role stereotypes. The employee expects to hear what is wrong with his or her performance, while the manger expects to have to well the evaluation to a reluctant and possibly hostile member of staff. (Gordon Anderson 1996) In this case study, it present the issues that caused Xerox Company emerged as a result of their research. In a word, it is all about change. It is talking about the linked issues of visibility and growth, and the compelling need for a process or model to deal with the problems of increasing effectiveness in the midst of all the change. I discuss changing attitudes and HRD political relevance, and present evidence of concern for HRD effectiveness. In Xerox appraisal new system they use Mulit-appraisal which is 360-degree Appraisal. The limitations of conventional performance appraisal in placing considerable, and sometimes total, emphasis on the judgment of the employees manager have been identified and discussed by a number of  writers. A pioneering study carried out a number of years ago in Gulf Oil, and described by Stinson and Stokes (1980), highlights an alternative, multi-rater method, which overcomes a number of the deficiencies of conventional, manager-orientated appraisal. Probably the most significant development likely to influence the nature of performance appraisal in the future is the shift away from conventional appraisals undertaken typically by line managers towards the concept of 360-degree appraisal. The concept builds on multi-appraisal and refers to a situation where appraisal data is collected all around an employee, from his or her manager, subordinates, peers and customers, internal and external. A number of factors are encouraging organizations to introduce, or to seriously consider the introduction of, 360-degree appraisal. These include: ØFlatter, less hierarchical, more flexible, team-based organization structures; ØAwareness of the limited perspective of managers; ØRecognition of the value of contributions from other sources; ØThe advantage of a range of perspectives, given the increasingly complex roles many people play in organization. In research identified the need for building and maintaining close relationships with line and staff management as essential for a successful HRD organization. It is really depend on the organization and communication processes. A wide range of methods and criteria for appraising performance is used by organizations. The various ways of measuring performance stem directly form the different components of performance. We can see in the new system of Xerox, they are: Simple ranking, using this system the appraiser is called upon to make a judgment about the general level of the performance of each employee. Based on the appraiser ranks each employee from best to worst. Alternate ranking, this process involves a number of stages. While this approach may have some advantages in determining the ratings, it suffers from the same defects as the simple ranking approach. The HRD Function In effective HRD functions, staff development is built in to the annual operating plan as a requirement. It is not only supported by management, but also seen as essential to the continued effective operation of the HRD function, and adequate funding supports it. Another one is Feedback, It tells employees, How am I doing? and Where do I go from here? How would you like to be a member of a bowling team and go bowling every week, but only get your scores once a year? Coaching is the day-to-day effort to review work, answer questions, discuss progress (or lack of it) toward meeting standards, develop skills, and provide positive guidance. Is the supervisor the only person who can provide coaching to an employee? Coworkers, other supervisors, and even customers can often be in a good position to compare the employees performance to established standards and then give helpful feedback. As the articles shown that the core of any organization is its staff. Without workers, who is going to do the job? How come the goal is going to achieve? How effectively an organization maintains a quality team of employees is linked to its ability to manage its staff and recognize the contributions of each player. Effective performance management systems enable an organization to objectively and systematically rate employee performance, while providing the tools necessary to take that performance level and equate it to compensation actions. Employees have always expressed the desire for open feedback regarding their performance. More and more companies are embracing the pay for performance concept and its tie to compensation. A well-executive performance management plan enables an organization to achieve critical goals: ØRecognize the efforts and contributions of current staff ØReward staff with compensation directly linked to performance ØMotivate staff to improve performance ØOrient staff towards goal achievement ØRetain key employees through the use of competitive compensation programs ØAttract quality employees with an effective performance management system A necessary condition for the effective management of performance appraisal systems in any organization is the need to clarify and communicate to all concerned the objectives which the system is intended to achieve. Typically, performance appraisal schemes are expected to serve multiple objectives. This can often be strength in that several purposes can be achieved, but I can also prove to be a disadvantage if it leads to a dissipation of effort and lack of focus. It is obviously of crucial importance, and everyone in an organization especially the key decision makers should be fully aware precisely what objectives the system of performance appraisal is expected to achieve, and the priorities within these objects. Performance appraisal should lead to the identification of the training and development needs of employees. Indeed, it can be argued that without an appraisal scheme, it would be only accidental if training and development efforts were aimed in the right direction (Anderson 1980). Performance appraisal, by providing feedback to employees on job performance, creates a basis for improvement and development. The developmental function of appraisal is concerned with improving the performance of people by identifying areas for improvement, setting performance targets for the future, and agreeing plans for follow up action. This aspect also involves developing the capacity of people through formulation plans to develop their skills and careers, and helping individuals to reconcile their job and career aspirations with opportunities available in the organization. Furthermore, there is certain amount of overlap between the evaluative and development functions, in that the evaluation of past performance will often be an important influence upon the setting of future targets. Brinkerhoff  and Kanter (1980) contend that this function is both backward looking in the sense of evaluating past performance so as to establish standards and forward looking in that the established standards serve as incentives for future performance improvement through generating peer competition and the desire to best ones won past record. The argue further that an additional overlapping, but also overarching, purpose for performance appraisal is to ensure that managers are performing a critical management function. Managers should be paying careful attention to the assessment of the past performance of their staff against organizational requirements, and to the development of greater productivity of the human resources available. This function of performance of performance appraisal of encouraging careful and systematic approaches in assessing the performance of employees is of great importance for practicing managers, and they often recognize its value. The possible conflict between the evaluative and developmental dimensions has been much discussed in the appraisal literature. The central issue appears to be: can the manager, acting as appraiser, effectively be both judge and helper without experiencing role conflict? Since future decisions must be based, at least in part, on evaluations of previous behavior, it could be argued that this conflict is superficial rather than real, and that an effective manager should be about to cope effectively with both roles. When we looked further at the issue of growth. The Conference Board, in a study of trends in corporate education and training, found that the number of training professionals had increased in nearly two-thirds of the firms surveyed. The board cited the following as evidence of the enhanced role and status of HRD in many companies: ØManagement has become convinced that education drives the business. ØA stepchild until recently, the training function is now seen as essential to the companys strategic goals. ØDeveloping our people is now the heart of our business strategy. ØTraining departments used to be wiped out by recessions, but few were in the recent one (Lusterman, 1985, p.2). Affecting the growth of HRD is the increase in the overall number of jobs and the shifts from sectors such as manufacturing to service organizations. Newly created jobs require new skills training and workers being displaced need retraining. In addition, more workers are coming to expect training as part of the normal job environment, and will demand it if they dont see it. This is especially true in high technology, where employees want to stay on the leading edge-they cant afford not to. The negative factors are: ØPossible distortion due to popularity factors influencing peers; ØPossible negative reactions towards those who irrespective of this performance, are seen as unorthodox, inclined to challenge existing practices, and therefore perceived as threatening; ØFriendship rating; ØDistortions due to fear of retaliation; ØReliance of peers on stereotypes in making evaluation. Despite the risks evident from the number of possible negative factors, peer review may well have an increasing role to play in performance appraisal systems of the future, especially in non-hierarchical, team-based organizational structures in which peers are willing to give objective evaluations of one anothers performance, and where peers interact sufficiently frequently to be able to develop an informed view of the performance of colleagues. Conclusion Appraisal of employees tasks place whether a formal appraisal system is in operation or not. In small companies, formal systems are probably unnecessary; in larger companies, a formal system goes some way towards ensuring that decisions based upon judgments of employee performance are fair and just. However, the mere installation of an appraisal scheme does not ensure that appraisals are well founded. There are a large number of human tendencies towards error that must be recognized by those conducting appraisal. This recognition and ways to overcome the problems are best achieved through training. The appraisal of performance is useless unless the results of the appraisal are translated into action. This is the purpose of the appraisal interview. It is a mechanism for feedback of information to employees, and an opportunity for employees and their superiors to sit down and plan remedial action. Appraisal interviews involving problem solving, counseling and joint objective setting are essential components of a successful appraisal scheme. REFERENCE French,W. Human Resources Management 4th Edition, Houghton Miffin co, Boston, 1998. Graham, H.T, Human Resources Management, recruitment and selection, Britain ,1983. Leslie W. Rue, Ph.D., Lioyd L. Byors, Ph.D, Management skills and Application recruitment and selection, Australia,1997. Pearson, R., The Human Resources , Managing people and work, Australia, 1990. Kramar, R, Mcgraw, P Schuler, R. S., Human Resources Management in Australia. Longman. South Melbourne, 1997. Parry, K. W., Smith, D., Human Resources Management. USQ Press. Queensland, 1998. Dessler, Griffiths, Lloyd- Walker, Williams, Human Resources Management, Prentice Hall, Australia, 1999.