Case Analysis for North American Warehouse Clubs Essay

The competitive environment has changed drastically since the BSG case was originally written. The United States (US) continues to decline in the market as opposed to several years ago, but due to certain qualities it continues to remain very competitive in the market. One factor which gives the US a competitive edge is innovation. US companies are highly sophisticated and innovative. For the purposes of this analysis, the focus will be on innovation. Modern technology with information systems and applications with state of the art information and communication technologies are leading factors in the success of businesses today. Many newer businesses use e-technologies as a tool that not only improves efficiency, but gives them the competitive edge against those companies which are still running operations with outdated technology. Companies who have been around for decades are forced to implement new systems depending on their business needs. Changing technology is an initiative that is generally high cost, taking time to implement. There are numerous options available today that if the implementation of a new system is not strategically planned it could ultimately place a business in a financial deficit forcing businesses to reduce operations and sometimes shut down. It is important for businesses to invest in research and development (R&D) when deciding to develop new processes to maintain a competitive edge. Looking at the case, it is apparent that Costco was the leader in modern technology compared to the other two competitors. Costco began to grow its business with two websites in 2004 in the US and in Canada. Costco’s e-commerce sales more than tripled over several years, reaching sales of over $1.2B in 2007. BJ’s began upgrading technology in 2007 which was fully implemented in 2009. Although net sales increased from $8,792M to $9,802M during the implementation years, net sales have seized to take an impressive incline with the new system. Net sales only increased $152M from 2009 to 2010. The case did not report on any innovations related to technology for Sam’s Club. Some of the problems Sam’s Club faces compared to the other competitors can be directed at the location of warehouses, their competition with Wal-Mart and their low scale target market. One way to improve would be to focus on their target market by offering upscale merchandise which will target upscale clientele. Sam’s Club could purchase BJ’s which already sells high quality brand merchandise. Merging with this competitor would tighten the market share even more. Focusing on members through this type of merchandising strategy will increase profitability. Another way to improve would be to reduce the amounts of international imports and focus on using American made products. Reducing import/export costs overall will increase revenue growth and financial performance. References World Economic Forum. 2012. The Global Competitiveness Report 2012-2013. Geneva: World Economic Forum. Available at www3.weforum.org/†¦/WEF_GlobalCompetitivenessReport_2012-13 Wall Street Journal. Sam’s Club CEO Launches Charge on Rivals, Updated October 31, 2012, 1:44 p.m. ET http://online.wsj.com/article/SB10001424052970203335504578089131653808580.html By SHELLY BANJO version of this article appeared October 31, 2012, on page B7 in the U.S. edition of The Wall Street Journal, with the headline: Sam’s Club CEO Launches Charge on Rivals. http://www.cbsnews.com/8301-505123_162-43940823/sams-clubs-risky-move-into-sma

Links To Theory Through Observation.

EYES was established under the Childcare Act 2006 and is compulsory for all early years' providers that have o register with Posted for children age three to the end of the academic year in which they turn five. During reflection I will also be considering some theorists and their theories on learning through play and the benefits or criticisms they imply in relation to each observation. Child A pushes a lorry around table, watching as the wheels go round. He plays alongside others without interaction. Picking up the lorry he carries it to another area of nursery and kneels on the floor, again watching as he pushes lorry around the carpet.Another child approaches so he picks up the lorry taking it to a able with other vehicles on. Holding on to the lorry he picks up a small car, looking at a child opposite he says â€Å"My lorry is big†. The child agrees with child A saying ‘Yes because lorries are bigger than cars†. Child A smiles and replies â€Å"My lorry' is b igger†. He puts lorry on table and lines up two cars and a small bus alongside it and repeats â€Å"My lorry is bigger†. From the observation it was recognized that child A achieved several milestones for his age in conformity with the Development Matters in the FEES criteria.These include Mathematics (Shape Space and Measure) he is beginning to use the language f size, Physical Development (Moving and Handling) he squats with steadiness to rest or play with object on the ground and rises to feet without using hands, Communication and Language (Speaking and understanding) he uses language as a powerful means of widening contacts, sharing thoughts and developing understanding of simple concepts e. G. Big/little (Early Education 2012). The EYE-S categories children's development according to age which was influenced by Paginating theory.Jean Pigged is credited with the cognitive-developmental theory that views the child â€Å"as actively constructing knowledge and cognit ive development as taking place in stages† (Beer, 2000, p. 21). He introduced the term schema and its use was popularized through his work based on his four development stages, Seniority (0-errs), Pre Operational (2-6 or 7), Concrete Operational (6 or 7-11 or 12) and Formal Operational (1 1 or 12). Chris They (2007) was influenced by Piglets' schemas and developmental stages and building on Piglets' work she applied this theory to the observation and analysis of young children's learning.Focusing on young children's spontaneous play and activity she suggested that there re several ways of defining schema, although not a single one on which everyone would agree. During the observation it was identified that child A was performing some schemas in accordance to Pigged and Atheist' schema theory. Pushing the lorry around the table exhibits a rotation schema, taking the lorry to different areas exhibits a transporting schema and lining up the vehicles exhibits a positioning schema all of which Dowling (2013) suggests are mathematical schemas.Pigged viewed children as ‘lone scientists' who had all the cognitive mechanisms to learn independently from personal experiences and environmental aspects. He believed in the importance of children learning through exploring and finding new knowledge in many different situations without any need for teachers or more mature peers input (Nutrition, 2006). However in their response to schema-related play Bruce (1999) and Mead (1999), (in London, 2001) both highlighted the role of more mature ‘others' in influencing children's development.This is also posited by Level Viscosity who criticized Piglets' lone scientist beliefs, emphasizing the need for support from families, communities and other children to extend a child's learning in his Zone of Proximal Development (ZIP) theory (Pound, 2005). Visigoths' ZIP has been defined as â€Å"the distance between the actual developmental level as determined by independen t problem solving and the level of potential development as determined through problem solving under adult guidance, or in collaboration with more capable peers† (Viscosity, 1 978, p. 6). These theories were recognized from the observation when Child A communicated his thoughts on the size of the lorry to another child who confirmed his original schema of size but extended his level of thought by explaining lorries are bigger than cars. As the other child was more knowledgeable on size and mathematical language he was blew to provoke adaptation in child As' original schema allowing him to assimilate and accommodate this new information also showing evidence Of Piglets developmental theory (McLeod, 2009).Although further observations or adult led activities would be required to ascertain child As' equilibration. Upon reflection, had a teacher or LISP been present during this activity an opportunity to develop child As' mathematical knowledge further on shape, space and language could be met by comparing vehicle sizes and modeling language for size, big, bigger, biggest. Child B points to her tights saying â€Å"Look De, blue, red, blue' to L SP who replies â€Å"Oh yes, well done you spotted a pattern† child B smiles. â€Å"Do you think you can make a pattern? Asks LISP, child B nods following L SP to table with colored cubes and pattern cards. LISP hands child B a two colored pattern card modeling how to copy it. Child B follows card repeating pattern. LISP praises child B giving her a sticker, child B smiles examining sticker. Child B picks another two colored pattern card and copies it independently saying â€Å"l can do this one†. After praising child B LISP leaves table. Child B makes a two colored pattern without card calling to L SP Look I made my own pattern†, L SP praises and rewards child B with another sticker. Child B turns to a friend saying â€Å"l got two Stickers†.As in first observation, regarding the FEES, ch ild B is achieving several milestones within the seven areas of learning and development relevant to her age range of 40-months. She is also demonstrating characteristics of effective learning also specified in EYES these being, Playing and Exploring (engagement), finding out and exploring and being willing to ‘have a go', Active Learning (motivation), being involved and concentrating, keeping trying enjoying achieving what they set out to do and Creating and Thinking Critically (thinking), having their own ideas, making links, choosing ways to do things.However mathematically it was notable that child B aged 53 months is above her milestone development in shape space and measure aspect of FEES as she was able to recognize, create and describe patterns, which are Early Learning Goals (LEG). Legs' are the next developmental milestones of EYES and usually occur around age 60+ months (Education, 2012). This contrasts Piglets' theory that children learn in stages, achieving one st age before bovine onto the next.Maria Interiors also criticized this theory as she believed in focusing On the individualized nature Of learning and recognized â€Å"all children were capable of learning but they need to work at their own pace† (Groan et al, 2011, p. 41). This was highlighted in observation as child B is developing at her own pace and achieving a higher development milestone without completing all aspects of the 40-60 math shape space and measure category of FEES.Although Interiors criticized Piglets' development stage theory she believed, like Pigged that children learn by exploring alone and felt hat children were teaching themselves by absorbing information from their environment (Daley et al, 2006). Without intervention from the LISP child B would not have extended her knowledge or language of pattern and an opportunity would have been missed, sometimes it is therefore necessary to have the support Of an adult or more knowledgeable peer.This is supported by Burner whose scaffolding theory stated the importance of the role of a practitioner to extend children's learning (Doherty, 2009). Scaffolding refers to assistance which â€Å"enables a child or novice to solve a problem, carry out a ask or a goal which would be beyond his unassisted efforts† (Burner, 2006 p. 199). Child B had spotted the pattern but until the LISP assisted her and pointed out she had spotted a ‘pattern' child 8 did not have the language to describe it.

Has international intervention trying to end violent ethno-national Essay

Has international intervention trying to end violent ethno-national conflict had successful outcomes - Essay Example He did by calling out to the man, â€Å"No one shall dare beat you again.† As if these remarks were not incendiary enough, he proceeded to say, â€Å"This is your land, your fields, your gardens; your memories are here†. A decade later, under Milosevic’s watch, in defense of fields, gardens and memories, Serbian forces unleashed ethnic cleansing in Kosovo -- resulting in the massacre of thousands of ethnic Albanians and the forcible displacement of around 800,000 more. The retaliation of the ethnic Albanians on the few Serbs that have been left behind still continue to this day, pointing to the cyclical nature of the violence. The ethnic divides in the conflict-torn and poverty-ridden ex-Yugoslav region have cut deep and painful wounds, and generations of distrust and hatred fuelled in large part by nationalist myth-making, have created a situation where according to Anastasijevic (2004:105) â€Å"the prevalent mode of interaction has been traditionally one of d ominance, rather than coexistence or assimilation.† Allegedly to prevent further use of force by Slobodan Milosevic, the US-led military intervention of NATO charged in, conducting air strike upon air strike, cloaked by Resolutions 1160 and 1199 of the United Nations Security Council. The military intervention had been nothing if not controversial, with the main problematic stated most elegantly by Chomsky, who stated: There is at least a tension, if not an outright contradiction, between the rules of world order laid down in the United Nation Charter and the rights articulated in the Universal Declaration of Human Rights (UD). The charter bans force violating state sovereignty; the UD guarantees the rights of individuals against oppressive states †¦ . The issue of humanitarian intervention arises from this tension (Chomsky 1999: 73) This leaves us in a precarious position on course of action where a government persistently violates the human rights of its citizens as eng aging in one set of commitment might involve violation of other international laws. Humanitarian intervention as a process therefore, shall imply a third party militarily invading an independent state without consent of the ‘legitimate’ government to rescue people from grossly violations of their human rights by their government. As Archibugi (2004: 2-3) observed, these interventions could be machineries for the extension of liberal ideas of the West in countries of the South controlled by ‘undemocratic governments with weak military capacities and economies. Ethics and moral justification concepts in humanitarian intervention gained prominence after the cold war in international relations when these interventions went side by side with armed forces for the first time. Viewed through ethical lens, the interventions are in a quagmire of conflict between the world’s responsibility to protect and promote fundamental human rights which are universal and the obl igation to respect state sovereignty, the basis for international order (Hoffman in Chesterman et al. 2001:277). Humanitarian intervention parse has continued to be a disputed concept in the contemporary world of politics (see Chandler 2004: 60) largely informed by events following Operation Allied Force (OAF) in Kosovo by North Atlantic Treaty Organisation forces (NATO) in 1999 and the Operation Freedom (OF) of 2003 in Iraq (Bellamy 2006: 12) all led by the United States (US) and

Introduction of television to Australia in 1956 Essay

Introduction of television to Australia in 1956 - Essay Example Between 1953 and 1954, the royal commission was put in place to handle different issues such as; to give an adequate report on the total number of the commercial television stations that could be established and operated effectively in the whole nation. It was also suppose to give a clear outline on the standards required in different programs so that the television broadcasting could be used in an appropriate manner for the sake of the public interest. In Australia, the television was new and everything that took place on it was also new. Most of the first shows that took place in the Australian television were mainly from different radio shows. Among the early broadcasts were; different events on sports, news concerning the current affairs, game shows and other different shows which had been acquired from overseas (Allen and Hill, 2004 p. 56). When television was first introduced, few individuals had television sets as compared to the current situation. Hence, most individuals woul d gather in different places such friends or family member’s homes who owned televisions so as to watch news and various programs. In some cases, individuals would even gather in streets in order to watch televisions from different stores. The new technology gained popularity within a short period. The change was felt by other different business in Australia within the first year of television launching. Most individuals in the country opted to remain indoors in the evening to watch television instead of socializing with friends. Cinemas located in different parts of the country had to be closed and in the transport sector, several taxis operators realized most people were no longer using their services. The lifestyle of Australians was transformed significantly in just one year. In Australia the research on television history is viewed as being undeveloped as compared to that the film and the radio. Before the establishment of the television in Sydney and Melbourne in 1956, significant debate concerning the television’s cultural values and capabilities had been conducted. This debate had great influence on the nature and the regulatory framework of operation of the Australian television. Several arguments which took place clearly portrayed different attitudes which still remain in the country’s public debate today. The public discussions of television mainly focused on the appropriate forms of ownership and control, and the possible television virtues and vices (Andrews and Curtis, 1998 p.43). Majority of the individuals, who took part in the discussion concerning the television and the future of the new technology in Australia, had not had a chance to see it. Different cultural bodies, public interest groups and those with commercial interest participated actively in defining the television system. The main issue in the debate was whether the television services should be introduced in Australia; whether the television system should be o wned publicly or privately or both; the degree of government agencies control on the privately owned system; and whether the Australian-made television material would be accorded protection against the imported material. Most of the debated issues concerning ownership control and regulation focused mainly on the cultural questions. The government consideration of the television introduction was first conducted with the joint parliamentary committee who were appointed by the Menzies government. The report of the committee was of great importance especially for the public regulation of the media. The committee dealt with the witnesses of the future TV, among these was witnesses from the electronic equipment manufacturers. They also heard other views from the radio broadcasting and the Postmaster

Contraception Mandate in ACA Essay Example | Topics and Well Written Essays - 500 words

Contraception Mandate in ACA - Essay Example The policy takes the form of strict guidelines to be observed in relation to the preventive health services that are to be covered mandatorily in the health insurance schemes, while providing the fines for those who fail to adhere to the policy (Friedman, 2014). The major conflict in this policy issue is that; there is a possibility of unending court battles between the federal government and the faith based institutions, which will not relent on their fight against the requirement to cover for the contraceptive and unintended pregnancy prevention or termination costs (Bassett, 2013). Further, there is a possibility of the rise of conflict between the federal government and other employers, who may not easily agree to cover the expenses that some employers, such as the faith-based institutions, are exempted (Tate, 2012). The structures and strategies I seek to explore is how a truce can be reached between the federal government and the employers, to ensure that all the employees are equally covered for all preventive health risks, while also ensuring that the faith-based doctrines and the religious principles held by different religions are not violated. Thus, the study will seek to establish what structures can be applied towards ensuring that the law stipulated is observed, while that the institutions that seek to be exempted are exempted. The personal interest in his issue emanates from the fact that I fall in both the employee category so would want to be afforded the equal health services, while still being a faith-based individual, and thus would like to see the religious principles remain un-violated. Bassett, L. (April 5, 2013). Contraception Mandate Likely Headed To Supreme Court, Experts Say. The Huffington Post.

Organisational Behaviour Essay Example | Topics and Well Written Essays - 250 words

Organisational Behaviour - Essay Example A person would strive to study the environment and recognize his/her position in the organization thereby playing his role precisely and independently. The perceptual nature of individuals enables them to learn and appreciate other people in the workplace (French, 2011). One becomes conversant with his or her area of jurisdiction. The familiarity with the working environment would facilitate the work with no work clash at all. An individual may acquire knowledge and embrace innovativeness at the workplace because every person is accountable for his job. Working alone in an organization, however, encounters diverse setbacks ranging from limited sources ideas; lack of consultation, boredom some. The absenteeism and health issue on an individual may hinder the smooth operation of the organization. In conclusion, people are more creative when they work alone at their respective workplaces because of the personal accountability. Self-actualization and perception make a person perform better at the workplace. It, therefore, is arguable that individuals’ productivity is high when they are alone. The statement is justified by the argument presented in the

Questionnaires versus Interviews Assignment Example | Topics and Well Written Essays - 250 words

Questionnaires versus Interviews - Assignment Example Many researchers utilise these data collection methods in a similar manner as identified within the text. Many nurses rely on interviews because they can ascertain the respondent as the same person intended to be a participant within the research. In seeking to improve how research is undertaken within the nursing field, the principle of authenticity of the respondent remains significantly important (Beck, 2011). Getting a response from wrong participants could adversely affect the findings of a research. The application of questionnaires makes researches prone to such falsehoods. Individuals who may not be in a situation of answering the questions within the questionnaire could seek assistance from other individuals, who might provide their opinions and not the opinion of the participant. Researchers must ensure that such instances do not occur through providing a contact which participants can utilise in seeking assistance from the researcher. By offering assistance to the participants, the researcher can effectively enhance the findings of the research while maintaining authenticity of the respondents to

Synopsis Essay Example | Topics and Well Written Essays - 500 words - 2

Synopsis - Essay Example If the fitness center is able to provide highly trained fitness staff, they will be able to charge higher fee. There is little or negligible impact of the size of the facility on the fee charged by the fitness center because customers experience higher satisfaction if other offerings such as fitness training staff are of higher quality. There is a major different in the designing of a particular service as compared to the designing of a particular product. There are even differences in the factors that need to be considered while designing services. First, service designers need to understand that service is intangible in nature so it should be designed while keeping those factors in mind that impacts the customer’s perception of the quality of a service. The customers’ perception of the quality of a particular service is dependent on the timeliness of the service provided. This means that the service should be available to the customers when they need it and any delays may make the customer perceive that the service is of low quality. Furthermore, the service designer should even take into consideration the physical setting in which the service is being provided. The safety, security and the overall environment of the setting is of utmost important in making the customer’s feel that the servic e is of high quality. This factor should be given importance when designing services that includes lower labor involvement. Another important factor is the service providing labor and the way through which they provide the service. This factor should be given importance when designing services that are labor intensive. The term mass customization is used to refer to the procedure of developing products and services based on the needs of individual customers but at the same time charging them prices that are set for

Trade Legislation of Russia Essay Example | Topics and Well Written Essays - 1750 words

Trade Legislation of Russia - Essay Example Business is allowed to take the form of sole proprietorship or an enterprise in any other case businesses are required to create a foundation agreement which defines the nature of the relationship and the roles of the participants. Republic of Hungary is a Central European country bordered by Ukraine, Romania, Austria, Serbia, Slovenia, Slovakia and Serbia. Its capital is Budapest and has a population of approximately 10 million. Its currency is the Forint with and exchange rate of 269.43 Hungarian forint equal to one Euro. The government type in Hungary is Republican. The resignation of the Hungarian prime minister earlier this year caused uncertainty in the political situation of the country. The president is the head of state and the prime minister heads the governments. There is a National Assembly which makes up the legislative set up and they Supreme and Constitutional court which make up the judicial system. Hungary was also affected by the global economic crisis and the country's debt levels have been on the rise. The country also faced a decline in the foreign investors. And the government securities became an issue of concern for its ability to meet finance requirements. The government has ensured liquidity of the financial markets and introduced a financial stabilization package with the IMF and EU to enhance investor confidence. The GDP declined in 2009 to -6.7 percent. The European Union revised the projections of decline and agreed to raise the deficit target of the country to 3.9 percent. The Hungarian Debt Management agency has been successful in launching bond auctions in 2009. A series of reforms by the government have been introduced to cut down on spending and to reduce the tax burden on labor in an attempt to encourage employment and to deal with the recession. The tax burden has been shifted from labor to wealth consumption. http://www.state.gov/r/pa/ei/bgn/26566.htm#political http://www.un.org/esa/agenda21/natlinfo/countr/hungary/social.htm Technology in Hungary The technology scenario in Hungary is focused on research and development. Both technology and telecommunications sector has experienced massive growth over the past few years. General Electrics, Hewlett Packard, Motorola, Nokia have established research and development centers in the country. Competition will be tough with competitors such as Eriksson, Nokia and Motorola already in the market but the company will be able to sustain through on going innovation and efficiency, and by keeping the company aggressive against competition. http://news.bbc.co.uk/2/hi/business/3662785.stm PEST for Turkey Turkey is situated in the Southeast region of Europe. The country is bordered by Greece, Iran, Iraq, Armenia, Syria and the

Two artists research Clay Ketter and Jen Worden Paper

Two artists Clay Ketter and Jen Worden - Research Paper Example His most famous works include 90 by 90 cm Broom closet wall (2001); a mixed media on masonite and plaster board, 180 by 244 cm Spider Woods (2010); C-print photograph mounted on diasec and 110 by 110 cm Clear (1993); silicone, cloth on plasterboard. The scale of his works is close to but not completely life size which gives the observer a surrealistic perception. Human and social issues are important for Ketter and in his latest work these issues have become more and more evident. For instance in Gulf Coast Slabs (2007), photographic objects show traces of homes blown away by the hurricane Katrina that hit the American Gulf Coast in 2006. The aesthetics developed in this series lie somewhere between reality and abstraction. Even though Ketter’s work does not portrait humans, it revolves around the way human beings live, construct and deconstruct. Ketter has imprinted history on his art work. Jen Worden is a resident of Canada. Art has been her life-long obsession. Her works of art comprise of watercolour, pen and ink illustration, digital media, paper and bookmaking. Her current interest is in mixed media collage and assemblage. Although Jen’s initial training was in fine arts, she has worked in digital media for over ten years. Her inspiration comes from the beauty of nature; beauty which needs to be depicted and presented to the world. Worden’s favorite technique is creating textures; from gluing layers of paper to different mediums to attaching layers of metal to pick up textural highlights. The idea of working on something with one use and turning it into something with a new usage fascinates Jen and this is exactly what she has done in her mixed media works. Her work is influenced by the mentality of discovering new and creative uses of everyday material. Her mixed media work can surely be called a rebirthing process as it involves the retouching of older and uninspired canvases into something new and

Mayan Astronomy Essay Example for Free

Mayan Astronomy Essay Who were the Mayans? The Mayans were part of the Mesoamerican civilization and they lived around 2,000 BCE and lasted through to the time when the Spanish explorers arrived. From 250 CE – 900 CE was when they reached the peak of their development. They are well known for a fully developed written language, numerical system, mathematics, art, architecture and astronomy. Where did the Maya civilization thrive? They inhabited parts of Central America such as Honduras, Guatemala, El Salvador and also in areas of Mexico. What were the Mayans views on astronomy? When they viewed and studied the heavens the Mayans mainly focused on Venus and the Sun. They had a calendar, which predicted both solstices and equinoxes and is infamous for ending at December 21st, 2012. The calendar was also very precise and could anticipate eclipses and the revolution of Venus give or take a day for every 6,000 years. The reason for this accuracy was that astronomical observations made by priests were passed down by generations. Venus: No civilization knew more about Venus than the Mayans. Venus was thought to be the companion of the Sun because it is one of the brightest objects on the night sky and because it is always near the Sun before sunrise and after sunset. The time it took for Venus and Earth to line up in their position correlated to the Sun was 584 days. The Mayans also timed their wars based on where Venus and Jupiter were at the time. Sun: But they obviously gave some considerance to the Sun. They not only noted down equinoxes and solstices but Zenial passages as well. They also had a god who symbolized the Sun during a Zenial passage called the Diving God. And the Ecliptic, the path the Sun follows in the sky, was depicted by a double-headed serpent. Also, to signal the changing of season, a ball game was played that re-enacted the Sun’s orbit around the Earth. Earth: The Earth was believed to be flat with four corners. At each corner was a jaguar called a bacab. They were all different colors. The Northern jaguar was White, East-Red, West-Black, and South-Yellow. At the center was green that stood for Earth. Each bacab held up the sky. The Mayans furthermore divided the universe into thirteen layers with a god for each one. Milky Way: It was called World Tree by the Mayans. The star clouds in the Milky Way were believed to be the tree of life from where all life originated. And in the World Tree was a monster called the Kawak Monster which took form of a giant head. On the monster’s head was a sacrificial bowl that had a flint blade to exemplify sacrifice and a Kimi glyph symbolizing death. At the top of the World Tree is a bird named Itzam Ye, or the Principal Bird deity. During winter the part of the Milky Way that dominated the sky was the White Boned Serpent. The Mayans spiritually thought of the Milky Way as a road on which souls travelled to reach the Underworld. So, ultimately, the Mayans were a very advanced and intelligent civilization and were super precise in their calendar and predictions.

Impact of the Enron Scandal on Accounting Standards

Impact of the Enron Scandal on Accounting Standards Abstract Every firm and its managers are expected to maximize investor returns while complying with regulatory standards, avoiding principal-agent conflicts of interest, and enhancing the reputational capital of their firms. However, in practices, being ethically is not just about giving large sum of charitys money but recognizing and acting on potential ethical issues before they become legal problems are more important aspects to taking care of. Enron collapsed as the result of unethical management practices such as the equivocation of taxes and fraudulent accounting practices. The Enron scandal is the most significant corporate collapse in the United States since the failure of many savings and loan banks during the 1980s. This scandal demonstrates the need for a close look at the ethical quality of the culture of business generally and of business corporations in the United States. Organization need to infuse ethics and integrity throughout their corporate cultures as well as into their d efinition of success. Unethical and illegal business practices at Enron led to the creation of Serbanes Oxley Act of 2002. This report will discuss and find out illegal and unethical activities, impacts on stakeholders and lessons from the Enron case. The Enron Scandal and Ethical Issues Enron Corporation is an energy trading, natural gas, and electric utilities company located in Houston, Texas that had around 21,000 employees by mid-2001, before it went bankrupt. Its revenue in the year 2000 was more than $100 billion and named as Americas most innovative companies for six consecutive years by Fortune. Enron was a company that was able to profit by providing the delivery of gas to utility companies and businesses at the fair value market price. Enron was listed as the seventh largest company in the United States and had the domination in the trading of communications, power, and weather securities (Corporate Narc, nd). At first sight, Enron looks like an excellent corporate citizen, with all the corporate social responsibility (CSR) and business ethics tools in community (Sims Brinkmann, 2003). However, the scandal of Enron has been the largest corporate scandal in history, and has become emblematic of institutionalized and well-planned corporate fraud; the Enron scandal involves both illegal and unethical activities. According to Carroll and Buchholtz (2008), the CFO Jeffrey Skilling and the CEO Ken Lay played major roles in the Enron scandal. Both of them committed securities fraud and conspiracy to inflate profit. In disguise debts of Enron, Lay and Skilling used off-the-books partnerships, after that they lied to investors and employees about the companys disastrous financial situation while selling their own companys shares (Carroll Buchholtz, 2008, p. 256). Enrons top level management has violated several accounting laws, SPE laws, and bent the accounting rules to satisfy their own desires of profit in the short term but ignoring long term repercussions for investors, stockholders, employees and the business itself. The close relationships that were formed among top leading executives and the board of directors grew arrogant, thinking they were invincible and causing them to act in an unethical manner. Enron allowed Andrew Fastow, the Chief Financial Officer to control two SPEs (special pur pose entities) that were knowingly connected to Enron, and gave him an opportunity to abuse his power. Enron also parked some of its debt on the balance sheet of its SPVs and kept it hidden from analysts and investors. When the extent of its debt burden came to light, Enrons credit rating fell and lenders demanded immediate payment in the sum of hundreds of millions of dollars in debt (Sims Brinkmann, 2003). It means that Enrons decision makers saw the shuffling of debt rather as a timing issue and not as an ethical one. They maintained that the company was financially stable and that many of their emerging problems really were not too serious, even though they knew the truth and were making financial decisions to protect their personal gains. No discussion of the Enron scandal would be complete without a discussion of the involvement of Enrons accountants, the firm Arthur Andersen. Arthur Andersen was one of many causes of the Enron collapse when they were the conflict of interest between the two roles played for Enron, as auditor but also as consultant. Andrew Fastow, the Chief Financial Officer of Enron pushed many deals across where he had a vested interested on both sides of the deal. By creating and knowingly participating in these deals, he put his financial greed above the responsibility to his position for the company. According to Paul and Palepu (2003) in 2000, Arthur Andersen earned $25 million in audit fees and $27 million in consulting fees, this amount accounted for roughly 27% of the audit fees of public clients for Arthur Andersens Houston office. The auditors methods were questioned as either being completed solely to receive its annual fees or for their lack of expertise in properly reviewing Enrons reve nue recognition, special entities, derivatives, and other accounting practices. Due to these relationships that Enron had with Arthur Andersen, it was just too easy for both Enron and the accounting firm to work together in covering up financial losses and debt. Andersen was also responsible for some of Enrons internal bookkeeping, with some of Andersens employees eventually leaving to work for Enron. The result of the accounting scandal was that many of the losses that Enron encountered were not reported in its financial statements. In November, 2001, Enron revises financial statements for the previous five years to account for $586 million in losses (Corporate Narc, nd). After a series of scandals involving irregular accounting procedures bordering on fraud involving Enron and its accounting firm Arthur Andersen, it stood at the verge of undergoing the largest bankruptcy in history by mid-November 2001. As Enron was considered a blue chip stock, this was an unprecedented and disastrous event in the financial world. Enrons plunge occurred after it was revealed that many of its profits and revenue were the result of deals with special purpose entities (Corporate Narc, nd). Enrons leaders also ignored, then denied serious problems with their business transactions and were more concerned about their personal financial rewards than those of the company. When the companys stock price began to drop as the problems were becoming public, the company was transitioning from one investment program to another. Impacts on Stakeholders Every business has a moral obligation to serve its stakeholders, whether they are business partners, customers, stockholders, or employees. Enrons bankruptcy has injured several parties including banks, stockholders, former employees, customers, suppliers, communities, and also the United States. Impacts on Employees The first thing, and most important thing the Enron scandal had an effect was the job situation. Carroll and Buchholtz (2008) argued that when Enron went bankrupt and then the Arthur Andersen accounting firm went out of business in 2002, employees were displaced and significantly affected (p. 47). Enrons financial implosion has cost thousands of employees their jobs, left thousands of people still employed by the bankrupt trader and left 5,600 employees jobless and facing retirements with no nest eggs (Carroll Buchholtz, 2008, p. 256). Many employees had their entire pensions vested in Enron stock, Kenneth Lay advised employees keep their Enron stock when the firm was crashing, and he was selling his own. While the employees were unable to sell their stock, Lay and other executives were quickly selling off many of their shares. The lives and savings of thousands employees were destroyed. They also were deprived of the freedom to diversify their retirement portfolios; and they had to stand by helplessly while their retirement savings evaporated at the same time that top managers cashed in on their lucrative stock options. Impacts on Investors and Stockholders As the result of Enron scandal, individual and institutional investors lost millions of dollars because they were misinformed about the firms financial performance reality through questionable accounting practices, and all of the shareholders lost the money that they had invested in the corporation after it went bankrupt. Shareholders lost nearly $11 billion when Enrons stock price, which hit a high of US$90 per share in mid-2000, plummeted to less than $1 by the end of November 2001 (Answers.com, 2010). Investors those who were hurt can never be made totally whole once again after the terrible experiences of Enron. Impacts on the United States and Communities Political parties, such as the Bush administration, who accepted contributions from Enron, were finding themselves in positions where returning the funds to Enron or donating them to a charitable. Enron also affected the United States in several important ways. If anything positive can be said about the Enron scandal, it is that the scandal itself heightened awareness of the importance of integrity in Accounting and business in general, and led to the creation of new safeguards to make sure that something like this would not happen again, or at least not to the full extent of the Enron damage. Enron cynically and knowingly created the phony California electricity crisis of 2000 and 2001. Between 30 percent and 50 percent of Californias energy industry was shut down by Enron a great deal of the time, and up to 76 percent at one point, as the company drove the price of electricity higher by nine times (Corporate Narc, nd). Impacts on Other Stakeholders The Enron scandal also harmed other stakeholders. For example, Enron top managers pressured Arthur Andersen to certify maximum-risk; questionable accounting practices in part to retain their consulting business and, by acceding to this pressure, Arthur Andersen won huge contracts in the short run however ultimately lost their professional credibility and client base. Some investment banks such as Citigroup, J.P. Morgan, and Merrill Lynch made over $200 million in fees from deals that helped Enron and other energy firms boost cash flow and hide debt, and, by failing to exercise their own adequate due diligence, they multiplied the harm done to other stakeholders. Citigroup and JP Morgan Chase in particular appeared to have significant amounts to lose with Enrons fall. Punishment Thousands of aggrieved employees, investors, and other stakeholders were waiting to find out what punishment will be meted out to those who covered up Enrons true financial position so successfully for so long. Three individuals that participated in the various frauds that were committed by Enron included the former president and CEO of Enron, Jeffrey Skilling; former chief financial officer in charge of LJM, Andrew Fastow; founder, former chairman, and CEO, Kenneth Lay. At first, in 2002, Enrons former chief financial officer, Andrew Fastow, and three other current and former Enron executives exercise their Fifth Amendment right not to testify at a congressional hearing. He was charged with securities fraud, wire fraud, mail fraud, money laundering, and conspiracy. It is alleged that Fastow and others devised a scheme to defraud Enron and its shareholders (Cbsnews.com, 2006). Fastow, his wife Lea Fastow and nine other former executives faced 31 more charges and 98 counts of fraud an d they were also indicted on a host of fraud, insider trading, and other counts (Associated Press, 2006). Andrew Fastow pleaded guilty to two counts of conspiracy. The plea called for a 10-year sentence and his aid in targeting former top Enron executives Kenneth Lay and Jeffrey Skilling. Lea Fastow pleaded guilty to filing false tax forms. Finally, in March 2006, Fastow had already pleaded guilty and faced up to 10 years in prison on two counts of conspiracy. Lay and Skilling went on trial for their part in the Enron scandal in January 2006 in Houston. Skilling faced 31 counts ranging from fraud to lying to auditors for allegedly lying about Enrons financial state. Lay faced seven counts of fraud and conspiracy for allegedly perpetuating the scheme. After six days of deliberations, on May 25, 2006 a verdict was reached in the Houston trial of former Enron chiefs Kenneth Lay and Jeffrey Skilling. Skilling was convicted of 19 of 28 counts of securities fraud and wire fraud and acquitted on the remaining nine, including charges of insider trading, making him the highest ranking former executive charged in the collapse of Enron. He was sentenced to 24 years and 4 months in prison for his role in one of the biggest corporate scandals in U.S. history (Cbsnews.com, 2006). Lay was convicted of all six counts against him, including conspiracy to commit securities and wire fraud and he faced a total sentence of up to 45 years in prison. However, be fore sentencing was scheduled, Lay died on July 5, 2006 due to a heart attack (Answers.com, 2010). Lessons from the Enron Case In the new economic, the Enron scandal has been being the morality lesson. The case will teach executives and the American public the most important ethics lessons. The first lesson it that both individuals and organizations or firms should only earn money by providing goods or services that have real value in the new economic. Moreover, executives who are paid too much can think they are above the rules and can be tempted to cut ethical corners to retain their wealth and perquisites. Every firms need to demonstrate that they have eliminated all off-books accounts which distort the publics understanding of the financial health of the organization and they should to pledge that they will not suspend the companys code of conduct, or at least report to the public when they do. In order for companies to prevent an Enron-like scandal, there needs to be supervision over managers and executives as they exercise their own business judgments about what is in the best interest for an organizat ion. Kirk Hanson (2002), executive director of the Markkula Center for Applied Ethics, explained that the Enron scandal demonstrates the need for significant reforms in accounting and corporate governance in the United States, as well as for a close look at the ethical quality of the culture of business generally and of business corporations in the United States. Due to the accounting frauds that occurred in the Enron scandal, several accounting firms should reorganize their employees towards remaining loyal to the ethical standards demanded by the SEC. In order for companies to prevent an Enron-like scandal, there needs to be supervision over managers and executives as they exercise their own business judgments about what is in the best interest for an organization. On the other hand, when accounting firms have been moving to sever in both auditing and consulting services for their consulting businesses, the SEC should probably adopt additional disclosure requirements. Government regulat ions and rules need to be updated for the new economy, not relaxed and eliminated. Conclusion Looking at the Enron scandal from the retrospective viewpoint of history, essentially most of the problems faced by Enron derive from the immoral and unethical actions taken on by the board of directors in their attempt to achieve personal profits. The Enron scandal changed the lives of everyone in America and perhaps just as importantly, it forced everyone to look at themselves and fully realize the consequences of reckless greed and the breakage of laws on a whim. Most of individuals and organizations had been receiving proper punishment and lessons for their relevance.

The Consequences Of Melting Polar Ice Caps Environmental Sciences Essay

The Consequences Of Melting Polar Ice Caps Environmental Sciences Essay The polar ice caps that we see today have taken centuries to form and they ve been melting from time to time in order to form lakes and rivers that are essential not only for animal and plant life, but for humans as well all over the world. Furthermore, as precipitation takes its toll the ice caps that melt gets replaced by fresh snow that is later on over time converted to ice. Thus it is safe to say that the melting of the polar ice caps is a normal occurrence, however it becomes a problem when the ice caps melt at a fast rate and turning into water faster and in more quantity than the fresh snow replacing it. This is the current situation of most of today s polar ice caps all over the world. As they reduce in size, stability, and strength they eventually break off and melt away thereby increasing sea levels among other things. The major consequences of melting polar ice caps can be said in the following order below: 1. Global Warming. We are currently experiencing warmer temperatures all over the world today as temperatures have gone high, and global warming is becoming more alarming day by day. This rise in temperature helps polar ice caps melt faster than it should be. Ice caps have even disappeared in certain parts of the world due to this. The melting of the polar ice caps increases global warming because ice glaciers deflects or bounces off about 80% heat from the sun and retain or absorb about 20% of it. However, when sunlight falls on earth, only 20% of the heat is deflected and 80% is absorbed. This in turn increases sea water temperatures, melting ice faster causing the earth to get warmer. 2. Shortage of Fresh Water. Earth looks sort of enveloped and covered with water when seen from space which causes people to think that we are self-sufficient with water. However, this is just the opposite as most of the water that we can see from space in pictures is just salt water that is not good for human use and only 2% of it is considered as freshwater good enough for human use in which 70% of it comes from ice caps and glaciers. People in certain parts of the world depend on this fresh source of water for not only drinking but for agricultural purposes as well. There are certain areas around the Himalayas that are currently in crisis due to this especially in dry months as populations rise. 3. Reduced Agricultural Output. To begin with, for the areas where agriculture mainly depends on rain, they won t be effected by melting of the ice caps. However these areas are few around the world. Areas that are affected are those that depend on fresh water coming from ice caps and glaciers. When ice caps keep on melting there will be lesser fresh water for agriculture which will make the lands dry and not suitable for agriculture thus reduce the total output leading to a shortage in harvest. 4. Excessive Flooding. There are ice caps all over the world and it should be understood that the difference between polar ice caps and ice caps is that the later are present also on lands. Melting of these ice caps causes excessive flooding which is very dangerous for the people and animals that are living in those areas as it would destroy homes, habitats, and lives. Furthermore, polar ice caps and ice glaciers on higher altitudes melt faster which form new lakes and raise river water levels as well causing floods. This is also a cause of concern as when these river water levels rise and lakes burst, they lead to major disasters destroying everything crossing its path. 5. Rise In Sea Level. As the polar ice caps melt at a faster rate, the more the sea levels rise. The consequences of this will be of dire magnitude and people living in coastal regions all over the world will have to relocate and live somewhere else, thereby decreasing amount of living space, due to soil erosion, flooding, and their fresh water being contaminated with salt water of the sea. It has been estimated that the sea level rising 1mm to 2mm per year. It has also been estimated that in the U.S there will be a 3-foot rise in sea level in the Gulf coast which will lead to the deluge of more tha 22,000 square miles of land. 6. Habitat Loss. There are plenty of animals, birds, and even fishes that depend on the polar ice caps and its temperatures for their survival. There are fishes depend on food such as phytoplankton and sea-plants that are underwater near the ice caps and there are birds such as snow owls that depend on these fishes near the ice caps and animals and humans who depend on certain birds for food. They are all connected. As sea water temperatures get warmer and sea levels rise, the sea plants in which these fishes feed off n live on will eventually die out n disappear and this in turn will lead to the increase in the death toll of fishes and birds will reduce due to lack of fishes to feed on, making survival for birds very difficult. Thus disturbing the whole ecosystem. Furhtermore the reduction of fishes has an impact on the polar bear as they have much less to feed on forcing them to take long journeys away from their habitat which also forces to eat what they don t normally eat. This journey is a risky one as some of the polar bear don t make it alive an die on the way as there are many threats as starvation and threats underwater such as killer whales and sharks. Seals, whales, and walruses are also adapting to this change to migrating patters which makes hunting for them by natives very difficult thus leaving the natives without food as well. In addition to the melting of the ice caps, blocks of ice are breaking off forcing seals to give bith underwater which causes many of the pups to die by drowning. Also separation occurs due to breaking of the ice at young ages leading to higher mortality rates. 7. Coral Reefs Will Vanish. Coral reefs need sunlight for photosynthesis not only for their own survival but also for the survival of the various types of fishes that depend on it. As sea levels rise higher making waters deeper, the presence of sunlight under water becomes lesser as the sunlight becomes harder to reach the coral reefs. This in turn corrupts the quality of corals and may even kill them. Certain fishes won t survive as they depend on the reefs for food and this will later have an impact on people who depend on fish for survival. 8. Recontamination Of Earth. Most people today have never even heard DDT and such pesticides as they were banned all over the world years ago. These substances were airborne and eventually wounded up in cooler areas near the ice caps and polar ice caps. Unfortunately the story doesn t end there as most of these harmful airborne chemicals got trapped inside the polar ice caps and glaciers, which later chunks of ice melt and break off, the chemicals, are then released back into the environment in seas, rivers, and lakes containing glaciers. 9. Melting Of The Polar Ice Caps Affects The Whole World. The melting of the polar ice caps is not only limited to specific parts of the world. The rapid melting of the ice is a global concern and its consequences affect the whole world in every continent, especially when it comes to global warming. Conclusion In conclusion, the consequences of the melting polar ice caps are not only limited to specific areas of the world but rather are a global consequence and one that has many concerns and should be dealt with immediately because the polar ice caps are still melting and sea levels are rising, effecting us all over the world as mentioned above. Unfortunately nothing can be done about the rapid melting of the polar ice caps at the moment but global warming is a major factor in the rapid decrease of the ice caps and everyone should contribute to reduce global warming as a first step.

Lockie Leonard And Lex And Rory :: essays research papers

Lockie Leonard and Lex and Rory English Lockie Leonard and the film Lex and Rory promote the same issues as each other, especially concerning male/female relationships. The issues are showed differently. The woman is the one who is pressured into having a sexual relationship. In this case it is the male who is pressured into having a sexual relationship. As this happens different views, feelings and emotions are shown by the way they deal with the choices they make.   Ã‚  Ã‚  Ã‚  Ã‚  Both Lex and Rory are presented as particular characters. Lockie is shown as a free teenager, he is not tied down and is able to do what he wants. He is just learning about sex and you need to know. â€Å"It’s time we thought about sex† said his mum. This already shows that Lockie is not ready for a sexually involved relationship. He is the typical stereotyped school boy who is in constant trouble with school teachers. â€Å"Outside, get out of my room before I tear your head off and use for a blackboard duster.† Yelled his teacher. Lex on the other hand is a boy lacking self confidence and has a negative outlook on life. He is classed as a nerd because he studies and takes notice of his future planning. Girls are his problem. He is scared of communication and contact. This is one of his main fears, especially talking. In particular talking to one girl called Dai. Due to this not many people pay attention to him except his one and only true fr iend Rory. Lex is the type of person who is afraid to make the first move, but having a friend like Rory it starts to become easier.   Ã‚  Ã‚  Ã‚  Ã‚  Lockie doesn’t change himself to make other people feel happy. He likes who he is and believes in himself. Lockie doesn’t change for people. He feels that people have to like him for who he is and not for who they want him to be. Lockie doesn’t let his popularity come over him. He will not satisfy anyone, if that is not what he wants to do. Lockie is his own person he is the only person who takes control of his body and mind. Lex has problems with coping with who he is. He feels that girls won’t like him because he is noticed as a nerd. He tries to change who he is to become a better presented person.

Lottery :: essays research papers

"Mood Shifts" Many authors use mood shifts in their stories to leave a greater impact on the reader and make it easier to understand. The particular state of mind or feelings of a person is one’s mood. Various aspects of one’s surroundings can alter a mood. A story often creates a specific mood or even causes a number of different moods to arise in a short period of time. Shirley Jackson’s short story, "The Lottery" does just that, by forcing different moods to surface in various sections of the story. The peaceful mood at the story’s beginning, the anxiety that gradually builds, and the eventual horror at the story’s conclusion demonstrate mood shifts in this story. The mood at the beginning of the story is very happy and pleasant. "The morning of June 27 was clear and sunny, with the fresh worth of a full-summer day; the flowers were blooming profusing, and the grass was richly green"(112). This quote describes a beautiful scenic picture, which gives the reader an implication of peace and calmness. The village seems to be conducting a normal, uneventful day. At ten o’clock the villagers began to gather in the square. Everyone in the town is moving about, having conversations with the other townspeople who gather in the square. "Soon the men began to gather, surveying their own children, speaking of planting and rain, tractors and taxes"(112). This describes how nothing is happening and it is just a regular day with ordinary conversations. The reader’s mood is one of happiness and calmness. It is not until further through the story the reader begins to detect small details that imply that something out of t he ordinary is about to occur in the townspeople’s peaceful lives. The cheerful pleasant mood at the beginning of the story slowly fades, as the tension and suspicion rise. Within the story the reader begins to detect small hints which suggest everything is not as it seems. The anxiety grows as the lottery approaches. "He held it firmly be one corner as he turned and went hastily back to his place in the crowd, where he stood a little apart from his family, not looking down Neale 2 at his hand"(115). The man’s nervous movements imply that some unusual action is going to take place. "By now, all through the crowd there were men holding the small folded papers in their large hands, turning them over and over nervously"(115).

Aristotle :: essays papers

Aristotle According to Aristotle, a tragedy is â€Å"an imitation of an action that is serious, complete, and of a certain magnitude; in language embellished with each kind of artistic ornament, the several kinds being found in separate parts of the play; in the form of action, not of narrative; with incidents arousing pity and fear, wherewith to accomplish its catharsis of such emotions†(Nahm 7). Aristotle categorizes the six basic parts of any tragedy as plot, characters, thought, diction, spectacle and melody. Shakespeare’s Romeo and Juliet follow this definition of a tragedy and adhere to Aristotle’s six elements of a tragedy: plot, character, diction, thought, spectacle, and song. The Plot, the first principle, refers to the combination of incidents in the story. Aristotle thinks this to be the most important feature of the tragedy. William Shakespeare’s Romeo and Juliet contain a plot that complies with the first line of Aristotle’s definition o f a tragedy, which states â€Å"the imitation of an action is serious and also, as having magnitude, complete in itself†(Nahm 7). This refers to the first element of a tragedy, the plot, implying that Shakespeare’s Romeo and Juliet deal with one issue that is very serious in magnitude such as the conflict between the two families which lead to innocent deaths. Shakespeare also follows Aristotle’s idea of the tragedy being of a certain magnitude. This is because the characters are realistic therefore the audience is capable of relating to them easily. Romeo and Juliet are upset, while grieving over their impending separation and angered about the circumstances surrounding their families. They are also unsure of themselves how they should handle the situation. The audience can relate to this uncertain feeling and they are able to empathize with Romeo and Juliet. Aristotle believed the plot should depict the fall of a man who is basically good, but who suffers from some error or frailty. In the play, Romeo’s frailty is his apt to fall in love too quickly and deeply. In the start of the play he is in love with Lady Rosalynn, but soon falls for Juliet, a member of the Capulets, a rival family. Romeo is blinded by love, unable to think with rational, which cause a string of negative events to come to pass. The suffering of the tragic hero also extends beyond himself.

Is Lady Macbeth More Ambitious Than Macbeth Essay

Lady Macbeth has more ambition than Macbeth. When Lady Macbeth has received the letter from her husband, Macbeth, telling her about the three witches’ prophecies and the future king Macbeth, she decides to make it come true immediately. Macbeth who is loyal man and unwilled at first, but unfortunately gets convinced by Lady Macbeth. Lady Macbeth is cold-blooded person as she thinks to regicide Duncan right after reading Macbeth’s letter. In the other hand, Macbeth is a brave soldier, a powerful man and also shows great loyalty. â€Å"I dare do all that may become a man; who dares do more is none,† meaning that it is the power to put responsibility before selfishness. It tells us that Macbeth is too generous to kill King Duncan without good enough reason. He is born loyal. However Lady Macbeth convinced Macbeth to commit a dark act. He became indecisive and confused which eventually lead him to murder Duncan. Lady Macbeth would do anything to fulfil her ambition where Macbeth has ambition but he is indecisive and afraid of the consequence that will come after murder of Duncan. She is stubborn because she encourages Macbeth to regicide. When Macbeth backs out, refusing to kill Duncan, Lady Macbeth accuses Macbeth for being a coward. She also says he is not a man if he doesn’t murder Duncan. Lady Macbeth assures him that they won’t fail if they have courage. Definitely this is not exactly true and never right. This shows Lady Macbeth is desperate to fulfil her needs. Macbeth is the one who kills King Duncan and he is the one who goes mad over his ambition. Macbeth is the one who decides to murder everyone who he thinks it will be a threat in the future. It is clearly not Macbeth’s fault that made him mad over power. The three witches are responsible as well but Lady Macbeth is the reason that made Macbeth chooses to decide Duncan and fulfil his needs. The fact that Macbeth was unwilling to murder King Duncan showed us that he has the ambition but knows what is right or wrong. He was brave, smart and showed real loyalty in the beginning of the act and at the end where he regrets all his actions. And later in the act, Macbeth wishes that Lady Macbeth was still alive so he could blame her for all the actions. Lady Macbeth’s ambition is almost opposite to Macbeth’s. She is the type of person who is willing to achieve anything to fulfil her ambition. Lady Macbeth is the one who made all situations possible and it shows us that Lady Macbeth clearly has more ambition than Macbeth.

Nazi Propaganda

This statement can be true on one hand due to various factors during the early years of the nazi propaganda regime. There are many things which could be said about the nazi propaganda and the methods which were used. Nazi propaganda provided a crucial instrument for acquiring and maintaining power, and for the implementation of their policies, including the pursuit of total war and the extermination of millions of people in the Holocaust. German propaganda was extremely important to the course of World War II. By taking control of the media and only printing or broadcasting Nazi material, the Reich was able to effectively flood Germany with its propaganda. There were many different themes of Nazi propaganda during the early regime, one being Volksgemeinschaft which was the idea of a perfect family. This theme of propaganda was to try and persuade the German families that each family should be perfect with a working mother, four children and a family house. This was probably one of the most persuasive of the German themes of Nazi propaganda as it was ideal for the German nation to have perfect lives in which will help each family grow to be a part of the process of rebuilding Germany, it called upon each German to show unity throughout the country. Also a major theme of which Nazi propaganda was portrayed was eugenics. This came under heavy criticism due to the fact that it was against the Catholic Church which at the time was the biggest religion spread over the world. Historian, Welch, has argued the point that he believes Nazi propaganda was more successful in putting Hitler over with the German people rather than putting the Nazi policies over. This is a case of the ‘Hitler Myth' which is what many people believe to be that Hitler was promoted as a saviour to the German nation after all of the disasters of WW1 and the Treaty of Versailles. Things such as the poster on Germans buying only German goods within the country, it also says German Week/German Goods/German Labor, which is a propaganda method to get across the point that the German's work for the goods each week and therefore they should buy their own goods as a sign of respect towards the country. It also has a short and catchy slogan which would cause a knockon effect throughout Germany. This Nazi propaganda poster was published during the 1930's and was a great part of Nazi propaganda as the majority of Germans took notice of the slogan and what the poster was trying to get across to the German public. Another poster which was published within the 1930's was a poster which was against handicapped German citizens as the Nazi's felt that handicapped people were a waste of German goods and a waste in the community. The poster reads ‘This genetically ill person will cost our peoples community 60,000 marks over his lifetime. Citizens, that i your money. ‘ The point that this message is trying to get across to the German society was that handicaps could not pay back enough sufficient effort to the German nation and were wasting marks. This poster was quite successful as it proved to be another Nazi propaganda method which would make the German people begin to realise that Nazi's were trying to create a better life for the men and women who could work for the country and support the Nazi reign. However as the years progressed and the Nazi propaganda methods began to slow down during the war, it became clear to alot of Germans that the Nazi propaganda was just infact lies and methods of making them believe that everything about the Nazi Party was for the greater good of the German nation. It became apparent to the Germans that the Nazi propaganda wasn't actually putting across the Nazi policies very well to the Germans, more putting Hitler's views across and that Hitler should be supported in whatever he views to be the right way forward for the German people. During 1941, a novel named ‘Germany Must Perish! ‘, written and self-published by Theodore N. Kaufman was released. The Nazi's used this book in a piece of propaganda to allege that the Jews were plotting against Germany. The Nazi's reacted to the book by calling it an ‘orgy of Jewish hatred' and then accused Roosevelt of having inspired the book. A controversial point of the book's effect was on September 8 1941 when the Jews of Hanover were forced from their homes. However the book was claimed not to have had a real impact for propaganda on Nazi genocide policies and was ignored by many Germans.

Christian Science Essay

Modern day America is home to many Protestant groups, most of which had their foundation largely influenced by 19th century Protestantism in the region. During the period, irresistible dynamism rocked American Protestant groups, coinciding with an epoch in which the American society readily allowed the founding of new churches and religious movements. Amid growing revivalism and much freedom to develop, the 19th century also saw mounting interest in millennialism and the rise of Adventism. All these resulted in new Protestant groups, some motivated by the looming Second Coming of Christ and while others invented new religious doctrines. A few broke away from existing churches while others claimed their foundation in new revelations. Among the key churches founded then include the Jehovah’s Witnesses, the Church of Jesus Christ of Latter-Day Saints, Christian Science and the Seventh-Day Adventist. The Church of Jesus Christ of Latter-Day Saints, popular as the Mormons and founded by Joseph Smith, was among the first churches to be formed. In his boyhood, Smith experienced visions via which he was advised against joining existing churches, and told he would be active in restoring true Christianity. In 1823, he was guided by a heavenly messenger named Moroni to a hill in New York, where he discovered strange writing covering two thin golden plates. His translation of the writing, aided by Moroni, is now the Book of Mormon and is based on Christ’s teachings. Mormons deem their faith akin to that founded by Jesus in North America. Although they accept the influence of the old and new testaments, their scriptural doctrine includes the Book of Mormon and two other texts, Doctrines and Covenants and the Pearl of Great Price; both based on Smith’s revelations and sermons. The discovery of the Book of Mormons allured many followers to Smith’s church, whose membership is now roughly eight million, with headquarters in Salt Lake City. Christian Science was on its part founded in 1879 by Mary Baker Eddy, originally a member of a Congregational Church. As a young woman, she suffered from nervous disorders that physicians and hypnotists could not cure. She in 1866 claimed to have been totally cured after reading a New Testament account of one of the miraculous healings Jesus performed. She subsequently founded the church, which she described in her book Science and Health. Its members disregard formal creeds and doctrines, with some fully devoting themselves to tutor others how to use ‘scientific prayer’ to access God’s healing love. Christian Science has over 3, 000 congregations in 50 countries, with headquarters in Boston. This church is seen as the source of New Thought, a larger American religious movement attributed to Emma Hopkins. Emma was Baker’s student and a teacher, whose students later formed new versions of New Thought such as the Unity School of Christianity, Religion Science and Divine Science and the Unity Movement. The latter has congregations in most USA cities and abroad. On the Adventist front, the Seventh-Day Adventist is the main church. It was founded by Ellen White. White was a follower of William Miller, a millennialist who founded the first Adventist denomination and wrongly proclaimed Christ would return in 1843 to preside over a final judgment. Ellen experienced many visions that inspired her books. And being a gifted speaker, she drew thousands to her lectures, in which she attributed the delay of the predicted Second Coming to Christians’ failure to obey the Ten Commandments. Today, the church has nearly four million members, with half a million living in the USA. The Jehovah’s Witnesses is also a millennialist group, formed in 1881 by Charles Taze Russell. At 20, Russell’s study of the Bible led him to a verdict that the Second Coming would occur in 1874, when Christ would invisibly return. This was to be followed by the Battle of Armageddon and end of the world in 1914. His ideas drew him hundreds of followers and membership continued to rise even after his prophesy failed to materialize. The church, with headquarters in New York, now has over two million members in 200 countries. They understand Christ to be God’s son but reject the doctrine of the Trinity and still believe that a ‘great tribulation’ is imminent. Considering that the churches discussed here are just the main ones and have followers worldwide, it is clearly evident that 19th century American Protestantism played a middle role in both the origination and molding of the course, and even beliefs, of numerous modern-day churches and movements. References LD.

Israeli Wars from 1948 to Present Essay

The 1948 War of Independence, which took place between November 1947 and July 1949, was started by a 6 month civil war between Jewish and Arab militias at the end of the British mandate of Palestine. This turned into a regular war after the declaration of Independence and the intervention of several Arab armies. The five surrounding Arab nations i. e. Egypt, Iraq, Jordan, Syria and Lebanon with support from Saudi Arabia launched a coordinated attack on Israel from the land, sea and air. These countries were urged on by their leaders who assured them that they could return after all Jews had been driven out (Eisenberg 147). The Jews were, however, able to defeat Arab armies resulting in an armistice that was signed in 1949 signaling an end to the conflict. The Armistice agreements were signed between Israel, Egypt, Jordan, Lebanon and Syria. They established the armistice lines between Israel and the West Bank also known as the Green line. The Sinai War of 29th October 1956 involved a military attack on Egypt by Britain, France and Israel. Israeli troops invaded Egypt’s Sinai Peninsula and quickly overcame opposition as they raced for the Suez Canal. Britain and France offered to temporarily occupy the Canal Zone and suggested a 10 mile buffer on either side to separate Egyptian forces from the Israelis. Egyptian President Nasser objected and on 31st October 1956, Egypt was attacked by Britain and France. Consequently, the Soviet Union threatened to attack on Egypt’s behalf but it took the intervention of U. S. President Eisenhower to get them to agree to a ceasefire. The war itself lasted for only a week with invading forces withdrawn within a month. The Six Day War took place in June 1967. It was fought between June 5th and June 10th. The war was against Syria, Jordan and Egypt as Israel believed that it was only a matter of time before the three Arab states attacked her. After the 1956 crisis, the United Nations (UN) had established a military presence in the Middle East but in 1967, Egypt made it clear that the UN was unwanted in the region. Israel viewed this as a sign that Egypt was preparing to attack and rather than wait to be hit, they launched a hugely successful military campaign against its perceived enemies. Following the war, the territory held by Israel expanded significantly and it now included the West Bank, Sinai, the Golan Heights and Gaza. The War of Attrition was a limited war that was fought between Israel and Egypt from 1967 to 1970. This war was initiated by Egyptians as a way of recapturing the Sinai from the Israelis who had been in control of the territory since the Six Day War. The Egyptian President believed that Israel would be unable to endure the economic burden and casualties of war. To this end, he ordered calibrated attacks on Israel which would not provoke an all out Israeli war response. The hostilities ended when a ceasefire was signed between the countries in 1970 with frontiers remaining in the same place as when the war began. The Yom Kippur War of 1973 is so called as it began on the Day of Atonement (Yom Kippur), the holiest day of prayer and fasting in the Jewish calendar. This war is variously referred to as the October War. It started with a surprise Arab attack on Israel knowing that the military would be participating in religious celebrations. Israeli forces were initially overwhelmed but by October 8th, bolstered by reserves, they counter attacked in the Sinai. They managed to push back the Egyptian military. The United Nations organized a ceasefire on October 24th and in September 1975, Egypt and Israel signed an interim agreement. Still, there were no significant territorial changes. The First Lebanon War began on 6th June 1982 when Israeli forces invaded Southern Lebanon. The government launched military operations after an assassination attempt against Israel’s ambassador to the U. K. by a mercenary organization opposed to the PLO. Israel then attacked the PLO as well as Syrian and Muslim Lebanese forces before they occupied Southern Lebanon. The war ended after three years in 1985 when Israel stabilized in the safety strap lengthwise along the border. The Second Lebanon War was sparked when Hezbollah guerillas ambushed an Israeli patrol on the border on July 12 2006. Israel’s Prime Minister Ehud Olmert declared his intention to free the captives and remove Hezbollah from Southern Lebanon forever and thus began an ultimately inconclusive month long war. During the short conflict, Israel lost 119 soldiers and 43 civilians whilst Lebanese civilians bore the brunt of the war with more than 1000 killed. The UN Security Council unanimously approved UN Resolution 1701 on 11th August 2006 to end hostilities.

Effective Strategies For Cross-Cultural Communication Research Paper

Effective Strategies For Cross-Cultural Communication - Research Paper Example With the completion of systemic and structural transitions, the leaders of the new employee groups are appointed and trained on the core leadership courses that involve the inclusion of tolerance when dealing with people from diverse cultural backgrounds. The leaders are informed on the essentials of communication, and how positive communication strategies motivate the workers and instill good organizational behavior. After carrying out the Integration activity, the company bonds the employees together, questioning about their experiences and the advantages they have acquired from the process of acquisition.  With the completion of systemic and structural transitions, the leaders of the new employee groups are appointed and trained on the core leadership courses that involve the inclusion of tolerance when dealing with people from diverse cultural backgrounds. The leaders are informed on the essentials of communication, and how positive communication strategies motivate the workers and instill good organizational behavior. After carrying out the Integration activity, the company bonds the employees together, questioning about their experiences.   To measure the impact of the outcomes of the training process to alleviate the stresses of cross cultural communication. In Microchip, the company achieves its goals every year, with the results reflecting an 80%achievemnt in purpose fulfillment. It is evident from the case of Microchip that the main solution to the difficulties in communication is training.

The argument for net neutrality Research Paper Example | Topics and Well Written Essays - 2000 words

The argument for net neutrality - Research Paper Example This method can be seen just as the current method of obtaining water from the utility company. The flow information, or data, can be seen as the flow water to a home. From that point the amount of water coming into a home can be increased by purchasing a larger inlet pipe from the provider. This is the same concept with Internet service providers. Once the water reaches a home it can be distributed and used around the home as much as needed up to the max flow that the pipes allow. This same concept is the same with the Internet. Information flow comes in to the home and distributed to devices until the â€Å"pipe† is full. Internet service providers now want to not only charge for the pipe coming into the home but also split up the types information within the flow into tiered charges as well. This is where the idea of net neutrality comes into play. Net neutrality states that the flow from the pipe is a stream of data just like the water is from the water company and should not be filtered to charge for certain types of data coming through. The Internet is a flow of information and should not be restricted based on the types of information coming through the pipes. Problems in the absence of neutral net services The issue of net neutrality received widespread media attention when some broadband service providers (BSPs) such as Verizon, Comcast, and AT &T proposed to charge popular online Web sites for priority delivery of the latter’s content to their residential and commercial customers. The proposal encountered stiff resistance from those who were supposed to be charged, and thus erstwhile competitors such as Google, Yahoo!, and Microsoft were soon lobbying before the U.S. Congress to pass legislation that would prevent the BSPs from carrying out their proposed plan and thereby maintain what was termed the â€Å"neutrality† of the Internet (Guo, et al, 2010, p.244) Commercialization is intruding virtually in every segments of human life and internet is also not an exception. When internet was introduced, people visualized or welcomed it as an ocean of free or unpaid knowledge. However, business people quickly realized the huge business potential of internet and quickly started their efforts to transform internet from a free service to a paid service. Many internet service providers in America like Verizon, Comcast, and AT &T, started to restrict their free internet services one way or other which resulted in the creation of the topic; net neutrality. Enforcing fees for using some kind of network services is just like restricting the natural right of people to get drinking water. Knowledge is a property which cannot be restricted or used for commercial purposes. It should be remembered that what would have happened, had our ancestors try to hide their knowledge instead of distributing it freely to the future generation. What would have happened if the inventor of electricity asked for patents or fees for his discov ery? Knowledge, technological advancements, discoveries and inventions should be used for the

Market Model Patterns of Change Essay Example | Topics and Well Written Essays - 1000 words

Market Model Patterns of Change - Essay Example According to International Business (2009), the Coca-Cola Company used to be a monopoly initially when there were no competitors. This is because it was the only seller that had a well-defined commodity since there were no substantial substitutes of a similar commodity from other firms into the market. However, the Coca-Cola Company can no longer be defined as a monopoly. Its market model (monopoly) has undergone change into oligopoly. International Business (2009) argues that this is due to the presence of the Pepsi and Schweppes Companies among others that have brought plenty of competition in the market for the Coca-Cola Company, with all their products. For the oligopoly market, model, each supplier has a possibility of influencing the market price; thus, leading to competition among the suppliers. In an oligopoly market model, there are only a few industries that dominate the market. For instance, the Coca-Cola Company and Pepsi dominate the bottled and canned soft drinks indust ry, in most countries. They have control over the market prices and supplies and have high barriers to entry. Their products are nearly identical; hence, the companies involved compete for the market share, and are independent due to the market forces. According to Barlow (2005) there are short-run and long-run behaviors of oligopoly. Long run can be described as a period in which all factors of production, as well as cost, are variable. In this case, industries are able to adjust to cost. The short run refers to a period where the quality of some inputs cannot be raised beyond the priced amount that is available; hence, short run industries can only be able to influence the prices through adjustments made to production. However, in economics, long run models can shift from short run equilibrium where the supply and demand, reacts to price levels with more flexibility. Thus, oligopolistic companies share a variety of short run and long run behaviors such as interdependence, rigid pr ices, competition, mergers and collusion (Barlow, 2005). The Bertrand model and the contestable markets theory leads to a long run oligopoly market-equilibrium price and output solution, which is similar to that achieved in a competitive market (International Business, 2009). Bertrand argues that products and production costs are identical or similar the customers are likely to purchase from the company selling at the lowest possible price. In addition, the kinked demand curve model of oligopoly that was developed by Paul Sweezy assumes that a business in an oligopoly may face a dual demand curve for its product based on the reactions of other companies in the market to a change in its variables (Cameron and Green, 2009). Thus, short-lived price war between rival companies happens under this model, in which firms are seeking to seize a short term advantage and gain some extra market share. Areas in the company that could lead to transaction costs include the global environment, the competitive environment and the socio-cultural differences. The global environment has become quite sensitive forcing many companies that operate locally to join the global market; thus, resulting in globalization. The Coca-Cola Company is also sensitive to the strategies of globalization, which has led to high competition, as well as to transactions costs. The competitive environment also plays a similar role. Coca-Cola Company, which is a

Econometrics; empirical research paper; cigarette and education Essay

Econometrics; empirical research paper; cigarette and education - Essay Example Richter’s assertions confirm Godin’s argument that if at all an individual cumulate the number of hours/minutes spend while smoking and then compare with the level of output, then the relationship will not be proportional, rather lopsided. To determine the reliability and validity of the Richter’s and Godin’s assertions, data was collected and analyzed. The data variables were years of schooling, cigarettes smoked per day, years of smoking and annual income. The results from the collected data follow below; From the above multiple regression model with years of schooling as the dependent variable and years of smoking, annual income ($) and number of cigarettes smoked per day, the regression equation can be formulated as shown below; (Where Y = Number of smoking years, I = annual income and C = cigarettes smoked per day). From equation 1, a unit increase in years of smoking means that the person spend few year in school by a factor of 0.029 holding annual income and cigarettes smoked per day constant (controlling for annual income and cigarettes smoked per day constant). Further, an increase in cigarettes smoked per day by one cigarette means that the person spend few year in school by a factor of 0.016 holding annual income and years of smoking constant (controlling for annual income and years of smoking). The effect of years of schooling on the number of cigarettes smoked per day and the number of years is significant at 5% level of significance [t = -4.963, p

Radiation safety Essay Example | Topics and Well Written Essays - 1000 words

Radiation safety - Essay Example For this reason, the Australian government has developed, implemented and enforced certain laws and regulations that guide behavior during the performance of duties. The medical field has particularly been given preference because procedural implications have a direct influence on the life of the patient. This paper evaluates the ‘RADIATION SAFETY ACT OF 1975-1999’. Specifically, it details the aspect of patient safety and measures that have been undertaken to ensure that this is upheld at all times. Undoubtedly, the Act has a very strong relationship with the medical imaging field and therefore influences related mannerisms and decisions. RADIATION SAFETY ACT 1975-1999 The Act addresses different issues related to the field of radiology in general concepts without placing particular emphasis on a specific field. It has five different parts that are further subdivided into various sections. Perhaps the most interesting faction pertains to part III named ‘RADIATION SAFETY GENERAL REGULATIONS’. In particular, section 19A addresses issues pertaining to abnormal or unplanned radiation exposure. In this respect, the Act acknowledges that patients, medical practitioners and visitors are all vulnerable to the exposure of radioactivity (UN 2000, p. 68). Besides detailing various forms through which the unplanned exposure occurs, the Act underscores that measures that need to be undertaken to protect the patients from the effects of the dangerous radiation. In their comprehensive review, Strom and Watson (2002, P. 375) indicate that during the radio therapeutic procedure, the lowest dose should be given to the patient. In this respect, it should be acknowledged that there are different doses that are received by the patient during the procedure. In particular, there are doses directed at the affected organ and there are other doses that reach the organs adjacent to this particular organ. Arguably, the organ that requires medical attention needs to receive the sufficient dose for optimal outcomes (Radiation protection in Nuclear Medicare, 2008). Thus if the radiation to that particular tissue is insufficient, the level of effectiveness of the procedure would be reduced significantly. On the other hand, measures need to be undertaken to ensure that doses reaching other issues are minimal. Also worth acknowledging for their contribution to patient safety during the procedure are the operational and design consideration. In his informative research, Bossuyt (2003, p. 8) asserts that the entire system and equipment need to be well positioned to ensure that the doses produced are sufficient, relevant and effective. For this reason, it is imperatively important to ensure that the equipment is in good condition to prevent incidences of leakages as well as accidental overdoses. In essence, the design as well as usage of the relative equipment needs to aim at preventing maladministration of the particular radiation doses because th e cases have serious consequences (European Commission, 1998, p. 71). Another measure that has contributed significantly to the protection of patients entails the calibration of the particular radiotherapy equipment employed during the procedure (Radiation Protection in Radiotherapy, 2008). In this regard, calibration as well as testing of the performance of the equipment needs

Why Control Development Term Paper Example | Topics and Well Written Essays - 2000 words

Why Control Development - Term Paper Example The term ‘planning’ means different things to different people. In this context planning is viewed as a discipline with strong technical basis.   It works in terms of applying various techniques, models and formulas to solve problems. Moreover, it results to presenting itself as a science where it focuses in objectively solving problems by value-neutral planners.   Yet another dimension describes planning as an art of decision and plan making. Planning systems have revolved over time in the need to organize and regulated human society and its surroundings. Diverse societies all over the worlds over centuries have diverse sets of values. Planning systems and their roles change over time due to change of societal values and the advent of technological developments, hence the need to understand the context of social and historical changes.   Theories found in planning focus on how to go about carrying out planning. They focus on procedural matters as compared to substantial matters. They deal with issues such as design methods, decision making, organizations and community action. These could be said to be prescriptive theories because they explain of how to go about carrying our planning tasks.          What is of most important to note is that, planning must work hand in hand with the element of time. Planning should be time sensitive since we do not plan for the past but for the future. Besides, ideas tend to change over time with the outdated ideas exiting o pave way for the current ideas, with a certain capacity of individuals and the society having to carry volumes of ideas within their span of consideration at one time. T here are five schools of planning theory. They include; rational –comprehensive planning theory, advocacy planning theory, incremental list planning theory, and the two branches of communicative planning theory: planning as consensus-seeking and management of conflicts.

International Activity of TESCO Case Study Example | Topics and Well Written Essays - 3500 words

International Activity of TESCO - Case Study Example TESCO opened their first Express store in 1994 and now they have over 500 stores selling a range of up to 7,000 lines including fresh produce, wines and spirits and in-store bakery. .(Tesco Core,2005) Metro (approx. 7,000-15,000 sq ft) TESCO opened their first Metro in 1992,bringing the convenience of TESCO to town and city centre locations. Metros cater for thousands of busy customers each week and offer a tailored range of food lines, including ready-meals and sandwiches. .(Tesco Core,2005) Superstore (approx. 20,000-50,000 sq ft) Tesco began opening superstores in the 1970s and during the 1980s and 1990s built a national network, to which additional are being made every year. They have an ongoing programme of extending and refreshing their superstores to improve the overall experience for customers. In recent years they have introduced a number of new non-food ranges into superstores such as DVDs and books. .(Tesco Core,2005) Extra (approx. 60,000 sq ft and above) Since opening their first Extra in 1997,the one-stop destination store has proved extremely popular. Extra stores offer the widest range of food and non-food lines, ranging from electrical equipment to homewares, clothing, health and beauty and seasonal items such as garden furniture. The 100th Extra was opened in 2004 and around twenty new Extras open each year, many from extending existing superstores.(Tesco Core,2005) The TESCO strategy aims for equivalent strength in non-food segment as in its food segment. This has meant that TESCO has been making efforts to offer the same great quality, range, price and service for our customers as they do in our food business. TESCO's widest range of non-food can be seen in Extra stores, including electricals, home entertainment, clothing, health and beauty, stationery, cook shop and soft furnishings, and seasonal goods such as barbecues and garden furniture in the summer. Some of TESCO stores also have opticians and nearly 200 have pharmacies. TESCO's current market share of the nonfood sector is less than 7% and it generates sales in non-food in excess of 6 billion each year in the UK alone. The UK's like-for-like non-food sales growth is currently running at around twice the rate of food. All TESCO stores sell some non-food, with their Superstore and Extra formats offering the biggest choice. By introducing these ranges to more of their

The impact of substance abuse in the work place Essay

The impact of substance abuse in the work place - Essay Example Being a supervisor, my responsibility involves maintaining a productive, safe and secure environment for all employees at the work place. It is also my responsibility to evaluate and conduct performance discussion with employees. In the course of my duty as a supervisor, it is expected of me to treat all employees fairly in a manner that does not demean anyone (opm.gov). During my supervisory duty, it came to my attention that Balbito exhibited the following problems of absenteeism at work missing work for about two days a week. In addition, Balbito also had the following problems; falling sick at work frequently, missing deadlines, sleeping at work, problems with handling recruits in a professional manner and being at loggerheads most of the time with other co-workers. Consequently, the situation prompted me to take intervention and referral preparation for the employee prior to the actual intervention and referral. To this regard, it became worthwhile to put down on paper the perfo rmance problem as concisely and precisely as possible. In addition, it was necessary for me to prepare myself professionally for a constructive confrontation with the employee, Balbito (opm.gov). The responsibility of diagnosing drug abuse or alcohol abuse is not among my duties. Furthermore, having all answers to problems of an employee is also not my duty. The responsibility of providing therapy or counseling is the duty of the EAP professionals not the supervisor. In my own perspective, these problems are mostly related to alcohol addiction. Although Balbito had earlier admitting having problems with alcohol abuse, I detected that it was rather an addiction. Balbito purportedly used alcohol for recreational purposes, but the symptoms of irresponsible handling of his duties suggested addiction of alcohol due to its use as a stress reliever. Since my professional requires strict supervision of the performance of employees, I intend to address the issue strictly with no sympathy in this context (opm.gov). First, am going to summon the employee (Balbito) and express my concern regarding his performance as a human resource professional. In the most precise manner, am going to inform him of the problem of alcohol addiction that has come to my attention. Additionally, I will avail the documentation of the problem to him in a professional way as the supervisor. At last, I will demand an explanation from him regarding his performance. Since the employee (Balbito) had already admitted his problem regarding alcohol abuse, I will refrain from personal issues and frame the discussion strictly to matters pertaining performance to resolve his problem. In a professional perspective, am going to address my concern regarding performance to get the employee (Balbito) to acknowledge the performance problem. During the performance discussion with the customer, I will order the employee (Balbito) to stop reporting to work under the influence of alcohol since it has a negative im pact on his performance. Adding to this, I will give the employee a fortnight to improve on his performance failure to which, he is subject to suspension from work for a period of one month. To make the intervention effective, am going to refer the employee (Balbito) to employee assistance program professional for counseling. By doing this, information concerning his privacy regarding this issue will be availed to him.