Ann Arbor Probation Essay Example | Topics and Well Written Essays - 500 words

Ann Arbor Probation - Essay Example Because of this division being a state organization it reports legitimately to the senator and accordingly, is in a roundabout way affected by resident voters. This impact, luckily, doesn't influence the everyday operations of the probation division. The board of the field tasks organization falls legitimately on the restorative offices the board organization and afterward back to the director’s office. The political perspectives once in a while legitimately influence the activities of the probation office in this regard. The qualities of a tall pecking order as found in our neighborhood probation division is that they have the full intensity of the territory of Michigan supporting their choices and an away from of order considering a greatly improved methodology with respect to productivity. The shortcomings would start from the political side and might cause disturbances in administration whenever permitted to legitimately influence the day by day working of the division itself. Given the protecting impact of different layers of structure, the political administration is, in any case, hampered in its capacity to genuinely influence change at a base level inside the association itself. Would it be feasible for this organization to move to a level chain of importance and still keep up positive control of the day by day activities inside the office, the short answer would appear to be no. Be that as it may, if the level progression was drawn closer with a private mindset looking to a benefit based expense the potential outcomes start to open up. For example, utilizing a level progressive system and a benefit based structure for representatives and the board one might forestall loss of order control using money related inspiration among the staff and people working there. The thought is base rewards on a net benefit/shortfall approach and drive efficiency to mirror a craving for extra cash.

Darling 1 Essay Example For Students

Sweetheart 1 Essay Heidi DarlingRyan WintersEnglish 10119 December, 2002Bilingual EducationThe banter over bilingual instruction is nothing if not passionate. Thetwo sides appear to be prodded on by political assessments from nonconformists andconservatives who need to assist their own motivation. When all is said in done terms, thatcause, corresponding to bilingual instruction for nonconformists is that diverselanguages and customs enhance the U.S. social stew and ought to be allowedto thrive (Worsnap 6). Moderates, then again, accept thatthe mission of U.S. schools is to support a typical language English anda basic national personality (Worsnap 6). The issue over bilingual educationgoes back quite a few years, even a century, in Americas history. When thiscountry was established, individuals originated from around the world to make a newplace to live in opportunity and harmony. In this way, from the earliest starting point of ournations beginning, there has been a need to show newcomers English. Atf irst this was cultivated by complete submersion. There were noprograms set up by the legislature, just a powerful urge by thoseimmigrants to turn into a piece of their new nation. Until the 1960s,interest in bilingual instruction was restricted. At that point open and politicalinterest expanded when a large number of Cuban evacuees began pouring intoSouth Florida after Fidel Castro picked up power in 1959 (Dunlap 8). At thattime, Dade County (Miami) needed to help showing up youngsters to modify totheir new nation, so in 1963 they turned into the primary area to start anexperimental bilingual training program in first to third grades at theirCoral Way Elementary School (Dunlap 8). Since this analysis was deemeda accomplishment after only a couple of years, broad help for bilingualeducation helped advocates convince administrators to support bilingual programsduring congressional hearings in 1967; and theyDarling 2were fruitful when by President Lyndon B. Johnson marked the propositi onin January 1968 (Dunlap 8). The bilingual training act, embraced as TitleIIV of the Elementary and Secondary Education Act (ESEA), made availablefederal cash for bilingual projects. Despite the fact that the demonstration didn't requirelocal school locale to build up bilingual projects, it did encouragetheir advancement by offering awards. In 1974 the demonstration was expanded andclarified the government job in bilingual instruction, and for the first time,federal cash was made accessible for preparing instructors and developingcurricula and instructional materials (Dunlap 9). Bilingual instruction began in 1968 as a humble $7.5 millionpilot program to support (settler) kids learn English. Today its a $5billion boondoggle including government, state and nearby finances that actuallyprevents kids from securing the language that will decide theireconomic and social accomplishment as grown-ups, composes Rosalie Pesalino Porter,author of the 1990 book Forked Tongue: the Politics of Bilingual Educationand executive of the Institute for Research in English Acquisition andDevelopment (READ) (qtd. in Worsnap 6). This assessment is shared by manyexperts in the field of bilingual instruction and furthermore the side that I willdiscuss inside and out in this paper. On the whole, what precisely is bilingualeducation and what various methodologies are accessible to educate limitedEnglish capable (LEP) understudies English?The meaning of bilingual training is: guidance for those whodo not communicate in English, by instructors who utilize the understudies local language atleast part of the day. The term as a rule has implied instructing understudies to befluent in two dialects (Worsnap 3). There are four fundamental choices forinstructing LEP kids. The first of these is drenching or sink orswim. In this model, the LEP youngster is put in a standard Englishclassroom with English monolingual kids and given not any more unique helpthan any kid with instructive issues (Rossell 19). A second techniqueis English as a Second Language (ESL) guidance, which comprises ofregular study hall guidance for a large portion of the day joined with a specialpull out program ofDarling 3English language guidance for a couple of periods daily, or in somedistricts a few periods for each week, and cooperation in the regularclassroom for the remainder of the time (Rossell 19). A third instructionaltechnique is organized drenching, where guidance is in the Englishlanguage in an independent study hall of LEP kids. The English usedin these projects is constantly outfitted to the childrens language proficiencyat each stage with the goal that it is fathomable, and the understudy therefore learns thesecond language (English) and topic content simultaneously(Rossell 19). The fourth instructional procedure, transitional bilingualeducation (TBE), is the point at which the understudy is educated to peruse and write in thenative tongue, with topic additionally educated in the local tongue. English is at first educated for just a little segment of the day. As thechild advances in English, the measure of instructional time in the nativetongue is diminished and English expanded, until the understudy is proficientenough in English to join the normal homeroom. (Rossell 18) For mostpeople learning another dialect, progress relies upon two components inspiration and introduction to the new dialect, which means having theopportunity to get it and use it for genuine purposes, said PatriciaWhitelaw-Hill, an ESL instructor for a long time and official executive of theREAD Institute in Washington, D.C. (89). To this end, it is my opinionthat bilingual training is a misuse of government cash since it does notexpose LEP understudies to enough English for them to get capable in antimely way and on the grounds that bilingual instruction cultivates a feeling of separationin stead of solidarity among understudies which moves into our countrys need ofunity. In any case, I am against any greater government cash being spent onbilingual instruction in light of the fact that the present strategies being utilized are taking toomany years to educate LEP understudies English. In America today, Transitionalbilingual instruction (TBE) is the most well-known methodology for teachingimmigrants English in our schools. Most of rudimentary schoolprograms have as their objective leaving an understudy following 3 years, saysChristine Rossell, a teacher ofDarling 4political science at Boston University and co-creator of Bilingual EducationReform in Massachusetts. Be that as it may, these projects additionally permit understudies to stayin the program longer than three years . . . To be sure, numerous youngsters stay ina bilingual program all through their grade school vocation (19). Veggie lover (Health, Ethics And Environmetnal Effec EssayAdvocates of bilingual instruction state that their principle objective is to teachEnglish to non-English-talking youngsters. In any case, truly theirprimary design is to propagate a genuinely defective showing strategy so thatthe organization that bolsters it can support itself. Their livelihoodsdepend on advancing the legend that kids instructed in one language willlearn English, says Sally Peterson, originator and executive of LEAD (LearningEnglish Advocates Drive). On the off chance that these youngsters ever learn English, ittakes years (89). Backers additionally guarantee that youngsters should be shown intheir local language due to confidence. Be that as it may, there is no evidencethat bilingual training affects an understudies self-esteem (Peterson79). Why following 25 years cant bilingual training advocates silencetheir pundits with overpowering evidence that local language instructionworks? proposed Peterson. Her an swer, They can't, on the grounds that the proofdoes not exist (79). Another misinterpretation by bilingual supporters isthat perusing abilities effectively move starting with one language then onto the next. This isonly obvious in certain constrained cases. Being educated in one language meansyou have a comprehension of what the perusing procedure is about which is animportant initial step. For various dialects, nonetheless, unique decodingstrategies are utilized. The vowel frameworks in Spanish and English arequite extraordinary, and this causes a great deal of starting trouble in perusing forSpanish speakers. (Guerrero 91)Darling 8Native-language-based bilingual instruction is a human disaster ofnational extents. A huge number of promising youngsters in publicschools are isolated for a considerable length of time by language. They neglect to accomplish theirpotential in light of the fact that they can't contend in the instructive mainstream,so thusly, they become disheartened and stopped. (Peterson 79) Statisticsprove that when understudies are not capable in English by secondary school thatdrop out rates increment drastically. In a November 1989 populace studyby the U.S. Division of Commerce, Bureau of the Census, they discovered thatonly 10.5 percent of English-talking youngsters dropped out of secondary school incomparison to very nearly 50 percent of Spanish-talking adolescents that have adifficulty with English (Amselle 112). At present in the U.S., there areover 2,000,000 LEP understudies in the government funded educational system with more andmore moving here consistently. Billions of government, state and nearby dollarsare being spent on bilingual training programs that don't work. In 1992alone, over $5 billion dollars of state and nearby cash was spent onbilingual instruction (Amselle 118). Furthermore, what has been the consequence of thisgrand consumption? All things considered, there are no outcomes on the grounds that there has been noaccountab ility set up to screen bilingual instruction. The two California andMassachusetts, in state reports distributed in 1992 and 1994, conceded tothis disappointment (Porter 34). Furthermore, California, with 1.2 million LEPstudents additionally detailed that instructors were not trying understudies for exitfrom bilingual projects and keeping these kids in bilingual classroomsyears past where they need uncommon assistance (Porter 34). Bilingualeducation has developed hugely from its humble beginning and as of now some2.5 million youngsters are qualified for bilingual or ESL classes (Chavez 10). As indicated by Roth, 32 million Americans dont communicate in English and in justfive years, that number will ascend to 40 million which when put inperspective implies that one out of seven homes, the occupants talk a foreignla

Historical Photographic Processes Essay Example for Free

Authentic Photographic Processes Essay The Cyanotype, otherwise called the blue print process, was imagined by Sir John Herschel in 1842 and made well known in the field of photography by Anna Atkins, a British botanist and picture taker, who did a progression of leaf prints and distributed a progression of restricted release books of cyanotype prints (Rosenthal). The most punctual instances of cyanotype photos, accordingly, comprise of prints of leaf species. Cyanotypes are named for its blue-green (cyan) shade. It utilizes light delicate Ammonium iron (III) citrate and potassium ferricyanide to repeat a picture. The Division of Rare and Manuscript Collection of Cornell University clarifies the procedure in its site: A bit of paper is first sharpened with an answer of ferric ammonium citrate (an iron salt) and potassium ferricyanide (a crystalline iron salt) and dried. The readied paper is then contact, or set in direct contact with the negative, and presented to daylight until a picture starts to show up on the paper (as a rule around fifteen minutes). As contact prints, they are consistently a similar size as their negatives. In the last advance, the print is washed in water to oxidize the iron salts and draw out the cyanotype’s splendid blue shading (A. D. White Project). Since the 1980s up to the present, the blue print process is as yet utilized by certain designers and specialists in light of its straightforward procedure and minimal effort. The Albumen Print Process The egg whites print process was designed by in 1850 by Louis Desire Blanquart-Evrard and turned into the mainstream photographic printing process for the following half decade A. D. White Project). It utilizes the egg whites in egg whites to scrape photographic synthetics to paper. The procedure starts by blending the egg whites in with iodide of potassium and water. After the blends has been permitted to set for quite a while it is poured over a glass plate (or later on, on paper) which, thusly, is submerged in a shower of nitrate of silver and frigid acidic corrosive to sharpen it and prepare it for introduction in the camera. The plate is expelled from the camera and poured with a soaked arrangement of gallic corrosive, trailed by an answer of hyposulphite of pop, and afterward washed over a surge of water. At the point when dry, the image is prepared for printing (Ross). Egg whites prints are inclined to blurring. The general tone is yellowish with cream-hued features and profound chocolate earthy colored shadows (A. D. White Project). Refered to Works A. D. White Project. Division of Rare and Manuscript Collection, Cornell University. 14 April 2005. http://cidc. library. cornell. edu/adw/cyanotype. htm. Rosenthal, Richard T. â€Å"The Cynotype†. Vernacular Photography. 20 March 2008. http://www. vernacularphotography. com/VPM/V1N1/the_cyanotype. htm. Ross, James. â€Å"The Albumen Process. † Albumen. http://egg whites. stanford. edu/library/c19/ross. html.

The Euthanasia Debate - 1211 Words

Euthanasia is defined as the painless killing of a terminally ill patient by means of lethal injection by a doctor in a controlled medical environment. Similarly, physician assisted suicide (PAS) is when a patient requests a lethal prescription from a doctor or pharmacist to end their life before a fatal disease does. The two are akin to each other and are almost interchangeable in definitions. Being a highly controversial topic, there is a plethora of arguments surrounding PAS, all very emotionally driven and opinionated. There are those who firmly believe that euthanasia should be legal, pointing to morality and ethics to defend their position. On the other side, of course, are those who are inflexibly against the idea of assisted†¦show more content†¦Ã¢â‚¬Å"†¦a 1990 Dutch report described a terminally ill patient whose death was accelerated by euthanasia in order to create more room for new patients† (Griswold 2). There are also concerns that euthanasia will b e taken to extreme limits closely resembling the Nazi practice of eugenics. During the Holocaust, Nazis actually started the practice of euthanasia, killing anyone deemed handicapped or not of the socialist party. This was the plan to create the perfect human race, eugenics. Any child under the age of three with any kind of deformity would be euthanized, along with any adult seen to be â€Å"unfit† (Griswold 3-4). What people fear now is that euthanasia will be used once more to â€Å"exterminate† children that are not perfectly healthy in every way, or adults with debilitating handicaps; thus repeating the actions of the Nazis. â€Å"It would be a shame to actively promote suicide at a time when this choice, which often traumatizes surviving family and friends, appears to be waning in popularity† (Pearson 2). There are many people who find PAS to be completely unnecessary, arguing that enough people commit suicide as it is and that PAS should not be promoted. L ately suicide rates have been declining, but with the legalization of PAS the rates are expected to increase. John Pearson writes: There are some signs of hastening death is losing its appeal as advances in medical science led to improved quality of life for those with depression, severe painShow MoreRelatedThe Debate Of Euthanasia And Euthanasia1429 Words   |  6 PagesINTRODUCTION: The debate of euthanasia is an ongoing one that’s shrouded with much controversy and ambiguity regarding the ethics of it in contemporary Australian society. However, the frequency of this topic being debated by physicians, influential figures and the media has become more prominent now than ever. In particular, in association with its impending legislation within Australian states. (The Royal Australian and New Zealand College of Psychiatrists,2012) Various types of euthanasia are recognisedRead MoreThe Debate About Euthanasia And Euthanasia1631 Words   |  7 PagesThe debates about euthanasia date all the way back to the 12th century. During this time, Christian values increased the public’s opinion against euthanasia. The church taught its followers that euthanasia not only injured individual people and their communities, but also violated God’s authority over life. This idea spread far and wide throughout the public until the 18th century when the renaissan ce and reformation writers attacked the church and its teachings. However, the public did not pay muchRead MoreThe Euthanasia Debate Essay1290 Words   |  6 Pagesthought of suicide, but is euthanasia the same thing? Do human beings have the right to choose death? â€Å"Americans have developed a paradoxical relationship with death-we know more about the causes and conditions surrounding death, but we have not equipped ourselves emotionally to cope with dying and death (Bender and B. Leone).† Death is a scary subject for all humans. And death caused by oneself, or suicide, is even scarier. Suicide on a medical terms, or euthanasia, confuses many people. ItRead More The Euthanasia Debate Essay1583 Words   |  7 PagesA long, ongoing battle in the institutional review boards, ethics committee and in the United states federal court is Physician assisted suicide (PAS) and euthanasia. PAS refers to â€Å"a third part action informed by the intended objective (at the ve ry least) to furnish a potential suicide with the lethal means necessary to end his or her bodily life† (Parteson 11). There are victims suffering in silence because of this issue and it calls for immediate action with a federal regulated law. The victimsRead MoreThe Debate Concerning The Morality Of Euthanasia915 Words   |  4 PagesAmericans , arguably more than any other nationality, have a right to their opinion and there exists few subjects that generate more opinions than does euthanasia. The debate concerning the morality of euthanasia parsimoniously rests on the moral assessment of whether or not the physician intentionally kills or intentionally let die the patient. An assumption has been perpetuated that there is a line of demarcation between intending to let die and intending to kill. This pseudo-practical barrierRead MoreThe Debate On Euthanasia Is Never Ending1263 Words   |  6 Pages The debate on euthanasia is never ending. It is an important topic that debates whether assisted death is ethical or In spite of this euthanasia is not discriminatory towards the mentally ill. They are reasons and law Euthanasia is ‘painless inducement of a quick death’. It is is a long living debate that challenges the morality of life. Due to its high controversy only certain countries have legalised the procedure however they have strict rules and procedures that must be followed. InRead MoreCritical Reflection : The Euthanasia Debate1652 Words   |  7 PagesReflection: The Euthanasia Debate Medical advancements and improved living conditions worldwide have increased the life span of our population (U.S. Department of State, 2015). As a result, many individuals are now living with degenerative or chronic ailments that require increased support (Vissers et al., 2013). Unfortunately, these illnesses often come with a â€Å"diminished quality of life† (Butler, Tiedemann, Nicol, Valiquet, 2013). These issues have brought forth the euthanasia debate, which posesRead MoreEssay about The Debate Over Euthanasia1216 Words   |  5 PagesThe Debate Over Euthanasia The controversy over euthanasia has recently become highly publicized. However, this issue is not a new debate. Society has voiced its opinions on the subject for hundreds of years. Euthanasia, which is Greek for good death, refers to the act of ending another person’s life in order to end their suffering and pain.1 Two forms, passive and active euthanasia, categorize the actions taken to end the person’s life. Passive euthanasia involves removing a patient’s lifeRead MoreEssay on The Debate of Euthanasia Legalization in Britain980 Words   |  4 PagesThe Debate of Euthanasia Legalization in Britain The term ‘Euthanasia’ comes from the Greek word for ‘easy death’. Is that not how we would like our end to be? Unfortunately, Euthanasia is one of the most controversial issues being debated about in society today. Formally called ‘mercy killing’, euthanasia is the act of purposely making or helping someone to die, instead of allowing nature to take it’s course. Basically, euthanasia means killing in the name of compassionRead MoreThe Ethical Debate On Non Voluntary Euthanasia963 Words   |  4 PagesThe ethical debate on non-voluntary euthanasia is a complex issue due to its multifaceted nature. This topic examines the morality of ending a human’s life in circumstances where the person is incapable of issuing explicit consent. These cases would include utilizing euthanasia on very young children or someone in a vegetative state. There lacks consent with young children since they cannot speak to provide consent. Explicit consent is lacking with someone in a vegetative state since they are

Postal and Traditional State Abbreviations Reference Guide

Wondering when to use abbreviations versus the full names when writing about states? As a general rule, the names of states should be spelled out when they appear in sentences  but abbreviated in other contexts. For example: Our family had been  transferred from Endicott, New York, to Raleigh, North Carolina. That was the word used by the people at IBM, transferred.  (David Sedaris, Naked, 1997)Both  men were raised in the Midwest   (Garfield in Ohio, Guiteau in Illinois) by a single, widowed parent.  (Sarah Vowell, Assassination Vacation, 2005) This rule applies also if you are writing something formal and following a style guide, such as the Chicago Manual of Style, MLA Style, American Psychological Association Publication Manual (APA), or Associated Press Style (AP).   When to Use State Abbreviations In bibliographies,  lists, charts where space is at a premium, reference lists, footnotes and endnotes, and in mailing addresses, state names are usually shortened  using the postal abbreviation. This applies to  Chicago Manual of Style  and the American psychological Association Style (APA). The two-letter, no-period state abbreviations recommended by the U.S. Postal Service (See Postal Abbreviations in the chart below.) should always be used where a Zone Improvement Plan (ZIP) code follows. These postal  abbreviations may also be used in any context where abbreviations are appropriate. Some writers and editors still prefer to use the older forms of state abbreviations. (See Traditional Abbreviations in the table below.) If you follow this practice, be consistent in your use of the traditional abbreviations, and remember that eight states (Alaska, Hawaii, Idaho, Iowa, Maine, Ohio, Texas, and Utah) are only rarely abbreviated when using the older (pre-ZIP code) forms. Why the ZIP Code Abbreviations Were Developed Before 1963, there were no ZIP  codes used on postal mail in the United States, and the U.S. Post Office preferred that people wrote out state and territory names  completely  to avoid confusion in sorting mail. In the early 1800s, it had established a standardized list of acceptable abbreviations, updating it in 1874. The list remained relatively unchanged until ZIP codes were introduced.   The addition of seven additional characters on a final address line (ZIP code plus two spaces) necessitated the shortening of state abbreviations to fewer characters. The Post Office aimed to fit the final address line into 23 characters to accommodate major addressing systems. U.S. or US for United States Finally, United States may be abbreviated to U.S. when used as an adjective, but in formal writing, its customarily spelled out as a noun. If you are following the Chicago Manual, youll remove the periods to become US except in bibliography or reference entries pertaining to U.S. statutes, court cases, and other legal-context usages, which retain the periods. If youre following APA or AP, you  will keep  the periods there too. MLA prefers to spell out United States as an adjective or a noun in running text. List of State Abbreviations This handy chart has both the postal and the traditional abbreviations, for your reference: STATE POSTAL ABBREVIATION TRADITIONAL ABBREVIATION Alabama AL Ala. Alaska AK Alaska Arizona AZ Ariz. Arkansas AR Ark. California CA Calif. Colorado CO Colo. Connecticut CT Conn. Delaware DE Del. District of Columbia DC D.C. Florida FL Fla. Georgia GA Ga. Hawaii HI Hawaii Idaho ID Idaho Illinois IL Ill. Indiana IN Ind. Iowa IA Iowa Kansas KS Kans. Kentucky KY Ky. Louisiana LA La. Maine ME Maine Maryland MD Md. Massachusetts MA Mass. Michigan MI Mich. Minnesota MN Minn. Mississippi MS Miss. Missouri MO Mo. Montana MT Mont. Nebraska NE Neb. or Nebr. Nevada NV Nev. New Hampshire NH N.H. New Jersey NJ N.J. New Mexico NM N.Mex. New York NY N.Y. North Carolina NC N.C. North Dakota ND N.Dak. Ohio OH Ohio Oklahoma OK Okla. Oregon OR Ore. or Oreg. Pennsylvania PA Pa. Rhode Island RI R.I. South Carolina SC S.C. South Dakota SD S.Dak. Tennessee TN Tenn. Texas TX Tex. or Texas Utah UT Utah Vermont VT Vt. Virginia VA Va. Washington WA Wash. West Virginia WV W.Va. Wisconsin WI Wis. or Wisc. Wyoming WY Wyo.

When Diving Into The Depths Of Buddhism And How A Non...

Before diving into the depths of Buddhism and how a non-theistic religion has strong morals as well as heightened sense of life. It is important to take a step back and see how Buddhism started out. Siddharhta Guatam was born into the rulers of a small kingdom near the present border of north India. Legend says that Siddhartha was born he was examined by several holy men who announced that he would be a great leader. He lived a life of luxury and at the age of sixteen met his wife Yasodhara and soon had a son Rahula. At that point he seemed to have everything h would ever need in life; however, he left his family and took it upon himself to find out about the origin of suffering and how to overcome it. He started out as a traveling monk who pushed his body to its near breaking point. Realizing that this was not the path to enlighten he was seeking he decided to try a different way. He began to meditate very deeply until one day his mind became clear and he understood the circle of li fe. From that point he started teaching to the men, women and the untouchables, which was unheard of at the time. Also at that point he received the title of the Buddha or awakened one. Buddha spent the next forty-five years of his life teaching the principals of Buddhism. Siddhartha s journey started out to figure out the origin of suffering and through enlightenment taught his followers a variety of lessons throughout the rest of his life. Buddha passed down several important lessons that

Financial Statements Relevance Corporate Finance

Question: Disucss about theFinancial Statements Relevancefor Corporate Finance. Answer: Introduction Financial statements play a key role in understanding a given companys financial performance by the stakeholders especially the shareholders. In this regard, the income statement tends to represent the profitability of the operations by highlighting the revenues earned through routine operations and the various expenses incurred therein. The balance sheet represents the financial position of the company at a given date usually the ending of a financial year or quarter and tends to reflect on the underlying liquidity and solvency for the company. The cash flow statement tends to measure the cash surplus or cash deficits that may occur during a given time period. This is imperative as at time the revenues in the income statement may not transform into cash or there may be timing difference between the receipt of revenues and expenses incurred which may be troublesome. These statements together provide a glimpse into the financial and operational performance of the financial statements in the past and predict the estimations for the future (Guerard, 2013). In this background, the financial statements of one of the leading home retailers of Australia i.e. JB-Hi Fi are analysed using ratio analysis as the primary tool so as to comment on the recent performance of the company and estimate the expectations in the future. Additionally the accounting policies of the company would also be reviewed. Accounting Policies The various accounting policies adhered by the company in relation to the various items such as inventory and sales, are in line with the applicable norms for the industry and relevant to the company. For instance, the recording of inventories is taken at the value which is lower between the realisable value and cost which is critical especially in the industry the company operates in as technological obsolescence could be sizable and hence it is imperative that the inventory captures the existing value of the inventory. Further, the revenue recognition, provisions and impairment are in line with the relevant provisions of the IFRS. Additionally, the fixed assets of the company are measured at either the historical cost or the fair value depending on the underlying asset. Fair value is primarily applied in case of land while machines and building are primarily measured at cost price in line with the relevant AASB standards. Thus, the accounting policies of the company are compliant w ith the applicable norms and accounting standards advocated by relevant authority or AASB (JB Hi Fi, 2016). Analysis of Relevant Ratios In order to analyse the performance of the company, ratio analysis would be performed as the analysis tool which would take into consideration the financial statements from FY2012 to FY2016 as indicated below. Profitability The profitability ratios for the company are summarised in the table below. The ratios represented above suggest that there is a constant improvement in the profit margins at gross level from FY2012 to FY2016. This is primarily on account of sourcing efficiency exhibited by the company primarily as it grows in size and is able to leverage economies of scale. However, the concerning observation is that the increase in gross margins has been declining and also almost eroded in FY2016 which may be attributed to the excessive competition in the industry and hence efficiency gains need to passed on to consumers. The profitability margins have exhibited a constant improvement primarily on account of decreasing cost on a per unit basis as the number of stores has constantly widened. The companys profit margin at the net level has also expanded over the given period primarily on improvement in gross profits. The ROA also shown an increasing trend primarily on the back of increased net profits coupled with fluctuations in the total asset base. However, unlike ROA, th ere is a decline in the ROE. This is apparent as it stood at 56.72% and 37.60% in FY2015 and FY2016 respectively. This may be attributed to rapid rise in equity on the back of high amount of retained earnings which has to lead to significant increase in equity in % terms as compared to profit. The asset turnover from FY2012 to FY2015 has shown an increasing trend but in FY2016 has reduced. This may be attributed to the higher increase in assets caused due to unexpected increase in inventories level at the end of FY2016 (JBHiFi, 2016) Liquidity The liquidity ratios for the company are summarised in the table below. It is apparent from the above table that the inventory turnover has increased in FY2013 indicating that the inventory levels were lower than expected as sales might have been higher in FY2013. In FY2014 and FY2015, the inventory levels have been rather moderate while in FY2016 due to higher inventory level, there has been a drop in the inventory turnover ratio. A steady downfall has been noticed in the receivables turnover which is indicative of the time delay experienced by the company in deriving cash for the credit sales. This may be attributed to the increasing competitive landscape where incentivising the buyers with long credit period and flexible EMIs becomes essential. Clearly this would have negative impact on the cash cycle as it would become longer and hence enhance the need for working capital. The current ratio has seen a major jump in FY2014. This potentially can be explained by the current liabilities decrease caused due to huge decrease in trade payables which stood a t $387 million at the end of FY2013 but reached $ 303 million at the end of FY2014. Further, in subsequent years, the decrease in the current ratio which is primarily on account of the rising trade payables outstanding at the end of FY2015 and FY2016. This is indicative of the higher competition which in turn leads to greater payables period so as to decrease the cash cycle and hence save on requirements in relation to working capital (JB Hi Fi, 2016;2014;2012). Solvency The solvency ratios for the company are summarised in the table below. The debt to equity ratio for the company has reduced from 0.82 at the end of FY2015 to 0.27 at the end of FY2016. The debt to equity ratio trend is highly dependent on the movement of the long term debt as the short term debt is negligible only for the company. Hence, the debt to equity ratio essentially mirrors the movement in long term debt. Also, the decreasing trend in the debt to equity ratio is also caused to an extent by the continuously increasing equity levels on the back of higher retained earnings due to high profits of the company. The interest coverage has grown stronger over the years and augers well for the company as the operating profit is significantly higher than the interest obligations (Graham Smart, 2012). Also, the interest obligations have also shown a decline in line with the long term debt. As a result, the company is in a strong position to honour its interest obligations and there is negligible risk in this regard. The long term debt to equity has shown a declining trend which was interrupted in FY2014 due to hike in non-current borrowings by about $ 55 million. Further, the declining trend is attributed to the increased equity on the back of higher retained earnings (JBHiFi, 2016;2014;2012). Market The market ratios for the company are summarised in the table below. Evident from the above table is that there is a surge in P/E ratio in FY2013 due to the doubling of firms stock price over the last year. This was on account of superior financial performance by the company and the significant growth potential that investors perceived in the company in the near future. Over the years, the company has met the market expectations and hence the P/E ratio has continued to be on FY2013 levels and shown marginal improvement. With regards to dividend yield, due to increase in price by almost 100% in FY2013, the dividend yield in the corresponding year has taken a hit. In subsequent years, the trend has been choppy but still a healthy dividend tiled of about 5.5 -6% is available for companys stock which is attractive for the investors. Besides, the stock also offers value for long term investors (JBHiFi, 2016). Conclusion Future Prospects From the above discussion, it is apparent that in the recent times despite high competition, the company has managed to retain its gross margins and infact has improved the net margins and hence has delivered a strong performance in terms of profitability. However, going forward, the margins would most likely be stagnant only considering the high competition that the industry is currently facing. Further, in relation to short term liquidity also, there has been an improvement in the current ratio and acid test ratio. This is favourable for the firm and indicates that in the near term there would not any difficulty to meet the obligations outstanding in the books of the company (Guerard, 2013). Also, the solvency concerns do not seem to hover on the company as its equity has increased due to higher retained earnings. As a result of increasing equity levels due to higher retained earnings, the solvency ratios are healthy during the given period and the trend observed in the period refl ects that solvency risks are minimal for the company. Further, the superior performance of the company has been aptly rewarded by the markets, which is reflected from the jump in P/E ratio led by price rise (Petty et, al., 2015). These entire factors auger well for the company and indicates for better times ahead for the company as it consolidates the various processes. Also, the company is embarking on an ambitious expansion plan in its major markets (Australia and New Zealand). This is likely to lead to improvement in the stock price further in the future on account of superior operational performance backed by an established brand name coupled with presence and high degree of operational efficiency. However, the macroeconomic environment would continue to be a vital aspect impacting the business prospects particularly the margins as in an adverse trading environment, various competitors launch discount schemes to attract consumers which tend to have adverse impact on the margins which may transform into tumbling of stock prices. References Graham, J Smart, S 2012, Introduction to corporate finance, 5th eds., South-Western Cengage Learning, Sydney Guerard, J 2013,Introduction to financial forecasting in investment analysis, 6th eds., Springer. New York JB Hi FI 2016, Annual Report 2016, JB Hi Fi, Available online from https://www.jbhifi.com.au/Documents/2016%20JB%20Hi-Fi%20Annual%20Report_ASX.pdf (Accessed on October 15, 2016) JB Hi FI 2014, Annual Report 2014, JB Hi Fi, Available online from https://www.jbhifi.com.au/Documents/Annual%20Reports/JB%20Hi_Fi%20Limited_Annual_Report_2014.pdf (Accessed on October 15, 2016) JB Hi FI 2012, Annual Report 2012, JB Hi Fi, Available online from https://www.jbhifi.com.au/Documents/Annual%20Reports/119_2012-09-14_11-11-23.pdf (Accessed on October 15, 2016) Petty, JW, Titman, S, Keown, AJ, Martin, P, Martin JD Burrow, M 2015, Financial Management: Principles and Applications, 6th eds., Pearson Australia, Sydney

Tactics and Maneuvers of Hannibal Essay Example

Tactics and Maneuvers of Hannibal Essay The banks of Lake Trasimene were glistening in blood as the last Roman soldier was slain. The army of Carthage won yet another victory against the Republic of Rome. Hannibal’s tactics and maneuvers led to the death of 15,000 Roman soldiers because of a surprise attack out maneuvering the Roman army. This was the battle of Lake Trasimene, during the First Punic War in 217BC, Hannibal’s army had the opportunity to lay siege to Rome after decimating one of the immense forces of the Republic of Rome. Standing between Lake Trasimene and the city of Rome was only a two-day, 80 mile, march to the gates. Hannibal could have given the orders to march on the Capitol, but stopped short and never attempted an attack. Scholars have assumed that Hannibal did not have the siege equipment, reinforcements or even the supplies to begin his march. Some have thought, quite possibly, he may not have had the desire or the ability to destroy Rome at the time. If Hannibal had the siege equipme nt to storm the wall, reinforcements to outnumber the Roman guards, and the overall attack strength to take Rome by sheer force. Then we would have had a change in our history, and the fall of Rome would have come much earlier than history remembers. Is it possible Hannibal could have overcome these obstacles to defeat Rome and save Carthage for its future demise? Or, was the fall of Carthage ultimately inevitable? The first thing Hannibal needed to sack the Republic of Rome was siege equipment. Siege equipment has been most notably essential to breaking through the enemy walls and barriers in ancient history. Roman fortifications were well supported and strengthened. Rome’s walls were built over sixty feet high and surrounded the city by twelve miles (Toy chapter 4). Towers were placed roughly every one hundred feet, along with eighteen gates to strengthen its structure and accessibility for Rome’s people (Toy chapter 4). The Carthaginian army would need siege e We will write a custom essay sample on Tactics and Maneuvers of Hannibal specifically for you for only $16.38 $13.9/page Order now We will write a custom essay sample on Tactics and Maneuvers of Hannibal specifically for you FOR ONLY $16.38 $13.9/page Hire Writer We will write a custom essay sample on Tactics and Maneuvers of Hannibal specifically for you FOR ONLY $16.38 $13.9/page Hire Writer

rousseaus state of nature essays

rousseau's state of nature essays Rousseaus State of Nature What was man like in his earliest form? When left to his own devices, how did he comport himself? For centuries scholars have pondered mans true state of nature, which can be defined as the condition of mankind in the absence of any sort of community whatever mankind before the advent of civilization (Plattner, 11). Two theories, those of Thomas Hobbs and Jean-Jacques Rousseau, are among the most widely accepted. Hobbs believed that man was essentially, nasty, brutish, and short, because man is constantly at battle to satisfy his needs. Rousseau however believed that in the original state, mankind was naturally good. In his Discourse on Inequality, Rousseau blames mans degeneration on societal evils such as social hierarchies and property ownership. His claims are centered on his belief that man is a noble savage, a fundamentally solitary and primitive being. Rousseau believed that in the state of nature, man was basically no different from the other animals surrounding him. Man only became human through a series of accidents that allowed him to develop and perfect his reason (Plattner, 51). Early man lived a life characterized by: stupidity, solitude, and independence. He was motivated by self-love, and his chief concerns were preservation and satisfying his simple and basic passions (Plattner, 79). Man was distinguished from animals because of his perfectibility, natural sense of pity, and capacity for freewill (Wikipedia). He also states that man is naturally in a state of peace and goodness. This sense of goodness is sometimes misinterpreted to mean virtuousness and benevolence. His goodness was not due to the restraint of his passions by reason or obedience to laws and ethical codes; conversely, man was wholly lacking in reason and hence whol...

Treasury Securities and Stocks Essay Example | Topics and Well Written Essays - 1000 words

Treasury Securities and Stocks - Essay Example This paper highlights that the U.S. Treasury Securities are accredited the U.S. government, and thus they are considered risk-free. The U.S. Treasury market is liquid and large with an agreement of an active repurchase in place. In addition, the faith placed on a security market depends on the credit rating of a nation, which is based on the borrowing and repayment history of the government. The repayment ability is based on the economic strength of the country. On the same vein, the U.S. has been rated under the highest credit ratings, AAA, by Standard and Poor’s, a credit rating institution. This positive rating is attributed to the fact that the U.S. is the most powerful economy across the globe. Given this, the Treasury securities of the U.S. are deemed to be risk-free and policy analysts, macroeconomic builders, investment bankers and financial analysts trust the U.S. Treasury Security rates when developing their forecast models. The rates on the U.S. Treasury Securities have an impact on the financial conditions throughout the world. As the study outlines   the repayment of the U.S. government’s debt can be hindered by a massive economic downturn. Despite its occurrence in rare circumstances, an economic downturn hit the U.S. in the form of a world-wide financial crisis in 2008. It was thought that this would make the benchmark rates of the U.S. Treasury to cease being risk-free. Nevertheless, the U.S. government upheld its faithfulness with its investors by purchasing some of the securities that it had issued. Besides, the government printed additional money and increased taxes so as to finance its debts.

Advanced Financial Management Essay Example | Topics and Well Written Essays - 2500 words

Advanced Financial Management - Essay Example Dividend Policy derived from the type of capital structure chosen by the company also affects the value of the company’s stock to a great extent that in turn may enhance the company’s bottom line. For this paper, the financial & investment strategies of The Walt Disney Company will be discussed in order to understand financial blueprints taken by the company from time to time & its effects on the company. Walt Disney is the second largest mass media company in the world with headquarter in California, United States. The common stocks of Disney are traded on New York Stock Exchange (NYSE) with a ticker symbol of DIS. As per the records, last time the company had paid dividend was on 16th of January, 2013 to all its shareholders. In the last financial year of 2013-14, the company has shown substantial financial improvement in terms of return on investment & shareholders, subsidiaries & joint ventures’ perspective. The company ranks 17th on Forbes in the list of most valuable brands with as low as 3% default risk as compared to their peer companies. In July, 2014 the US dollar bonds issued by the company were heavily traded as corporate fixed rate bonds near the best value. As a result of an exceptional trading volume of $ 28.9 million on 11th & 14th of July, 2014, Walt Disney became 16th most actively traded corporate bond issuer in the current financial year of 2014-2015 (Verma , 2012). The capital structure shows how a firm can finance its overall operations through optimum utilization of their sources of funds. Main sources of funds can be classified under Debt & Equity. Equity includes common stock, retained earnings & preferred stocks whereas debt includes bonds & bills i.e. long term payables (Baker and Martin, 2011). Using more debt instruments in the capital structure of a company increases the riskiness for the company due to continuous interest payment & obligation for payment of principle in long run. However, higher proportion of

Chance & Story Essay Example for Free

Chance Story Essay In third grade through sixth, I had a friend named Chance. We were best friends and often spent long days and nights over at each other’s house. Whenever I stayed at Chance’s, the house was filled with noise from the two of us and his six brothers and sisters. Chance’s family was Mormon, a religion that my family knew nothing about except the name. He once explained why his family was so large, but it made little sense to me at that time. During the summer between sixth and seventh grade Chance’s family moved away to Utah. I’ve learned a bit more about Mormons since but this assignment offered me an opportunity to learn more about the religion of my friend and how Mormons feel about how they are perceived in the United States, especially concerning the law and discrimination. Chance’s family was only one of many Mormons in my town and surrounding areas. Patty is a good friend of mine who attends the Mormon church in town since she was a baby, so through her I was able to find three people to interview. Her parents were not available, but she introduced me to a Mormon missionary Brian, a neighbor Barbara, and Chris, her mother’s home- teacher. Brian is twenty years old and is originally from Nova Scotia, Canada. He is currently nearing the end of his Mormon mission, which is a semi-required two year work for Mormon young men to an area chosen by the head church in Salt Lake City, Utah. He had just graduated high school when he began the training for the mission. His mission is to go door to door in the neighborhoods to share his beliefs and teach anyone interested about the basics of the church. Barbara is also not originally from this area. She was born and raised in Provo, Utah, which is where the Mormon university Brigham Young is located. She moved here ten years ago when her husband’s job transferred. She is forty-three years old, has five children between six and fifteen, has a college degree from BYU in marketing but doesn’t currently work outside her home, and has been married for twenty-three years. Chris is from this area and has lived here all of his fifty-six years. He is an elder at the church, has four children and sixteen grandchildren so far, works as a machine repairer, and volunteers for the church as a home-teacher in which he regularly visits church members for further teaching about the church. Having such different subjects to interview proved very interesting. Each shared that they have dealt with some sort of discrimination in their lifetimes as Mormons. They all indicated that the problems are rarely very serious and never violent, but are more subtle. Barbara notices the negative attitude towards Mormons most of the three because she lived for so long in Utah, which is heavily populated with Mormons, especially where she lived in Provo. She said that when the family moved, she was surprised to find that there are people who still believe Mormons are the many-wives religion. One woman at her children’s school even asked once if Barbara was one of several wives of her husband. Neither Brian nor Chris said that they have had this problem. Brian said his problem is more centered on his mission work. He has often heard people say ‘there go the two-by-twos. ’ The missionaries work in pairs, so he said the term stuck. For the most part, he says people are friendly towards him and often comment that Mormons are the nicest people they know, but very few choose to actually discuss the church’s teachings. Instead Brian and Chris both said that most people are interested in if Mormons are a cult that traps unsuspecting victims. Barbara also said this is something people have asked in round-about ways such as through her kids. All three said that it is often frustrating the poor view that they feel the majority of Americans have toward the Mormon Church. Barbara and Chris’s children mostly have other Mormon friends, and those that are not Mormon are seldom allowed to attend activities organized for the Mormon youth such as dances, outings, or sport activities if they are to be held at the church. They say that no one has said directly why the kids can’t attend, but all three believe that it is related to the negative view of the church. They all also indicated that any issues that arise are always social in nature, that they have never had a problem with employers or the law regarding discrimination. Interestingly, as I interviewed each person, I found myself also curious about the ‘oddities’ of the Mormon church. When Barbara mentioned the many-wives idea, I wanted to know more about it. So I was doing exactly what the three had said most people do: expressing curiosity about the strangeness instead of the good qualities of the church or its teachings. However, I did learn quite a bit about the basic structure of the church, why it is based in Utah, and how Mormons view the world and the after-life. Since the problems that Mormons experience are almost always social, it is a matter of slowly changing the public’s view of the church. Chris believes that the commercials the church has put on television have gone a long way in changing perceptions about the church. Brian said that attitudes are better in Canada towards the church most likely because it started in the USA, where it experienced a lot of discrimination in its beginnings. So it is a matter of time and continued sharing for the Mormon Church to be recognized as a legitimate religion and not as a cult.

The death penalty :: essays research papers fc

The Death Penalty There are many crimes that are being committed through out America, burglary, car theft, rape, pick pocketing, and murder. There are many different forms of â€Å"murder†, manslaughter (killing someone without it being previously thought out); vehicular manslaughter (hitting someone with your car and killing them) and other forms of accidental deaths may be thought of in the same sense of â€Å"murder†. The death penalty applies to the murders that are committed violently (murders that are done on purpose). The way to prevent some of these violent murders is to use the death penalty more. Some people say that the death penalty is cruel, unjust and it is in moral. I feel that the death penalty, if it was in forced, would be a deterrent for crime. There are many strengths and weaknesses surrounding the death penalty. There also have been many arguments in favor of the death penalty. In the state of Pennsylvania, a person that commits first degree murder with eighteen aggravating circumstances is able to be sentenced to death. The lethal injection is the means that is used when someone is sentenced to death. There is no real age specified to how old somebody can be before they are sentenced to death. As of July 1, 2001 there was 246 people on death row, 155 (63%) were African American, 75 (30%) were white, 15 (6%) were Latina and 2 (8%) were Asian. A July 2001 Harris Poll founded about four of ten American (42%) felt that capital punishment deters people from committing murders. On the other hand about five of ten American (52%) believed capital punishment does not have much effect. In 1976, when the death penalty was reinstated nearly six of ten (59%) thought capital punishment was a deterrent, compared to just over three in ten (34%) who thought it wasn’t. (Pg 74 The Death Penalty in America) Some of the strengths of the death penalty are that it does not allow violent murders back onto the streets, it deters crimes from would be murders, and it gives comfort to families of murdered victims. By using capital punishment on violent murders it prevents them from reentering society and having a chance to commit a violent act again. If capital punishment was handed down as a punishment then other criminals would think again about committing murder. The death penalty also gives comfort to the families of murdered victim’s by not allowing them (criminals) back onto the streets free to commit another murder.

On Seeing England for the First Time Essay

In this essay titled, On Seeing England for the First Time Jamaica Kincaid subtly argues that England’s vain dominating presence, produced from the common admiration for England, played a negative role in her life. Kincaid develops this claim of England by battling the reality of England versus her childhood idea of England. Since this is the beginning of her work not only is the purpose to entice the reader but to also inform them of the â€Å"reality† of England which conquered her lifestyle and inhibited her natural growing culture. Kincaid writes in a serious, somber tone for people who also feel dominated by England or another culture. Questions for Discussion: 1. What is ironic about the author’s words, â€Å"Seeing England for the First Time† is that in reality neither is she really looking at England nor is this her first encounter with England. The author is only looking at a map of England, not the people or lively culture. Also, the author descr ibes throughout the paragraphs the huge role of England in her life. Including the presence at her family breakfast table and most importantly the relationship between her father and his English hat. 2. In paragraph four Kincaid’s words, â€Å"I had long ago been conquered† refers to the huge and dominating role of England in her life. Where as the people in her life constantly regard England Jensen 2 as the highest of the high and the source of all final judgment in her life. The large presence and highly regarded culture of another country in her own land hinders Kincaid in a dominating way, making her feel unimportant and small. 3. The authors talks largely about the British influence in her life, especially in regard to marketable items. In paragraph two Kincaid talks about her family breakfast and the many foods which come from England. The most basic parts of her, her shoes, her clothes, and her father’s clothes all contain the words, â€Å"Made in England.† Questions on Rhetoric and Style: 1. The use of parallelism in Kincaid’s excerpt is prominent and helps argue her point of the beautiful versus ugly, or more specifically, the reality versus ideal part of Europe. For example, â€Å"England was a special jewel all right, and only special people got to wear it.† This lets the reader see England as a special place, but then author takes it back as a conceited statement. 2. The mutton simile produces an ungraceful image of England. However, when she retracts that same simile by saying, â€Å"It could not really look like anything so familiar†¦Ã¢â‚¬  this makes the reader question as to why she would compare England to something as brute and ungraceful as an animal leg and then retract it saying that mutton is too familiar. This produces a confusing image of a country that looks better than it really is. 3. The use of listing can be seen in paragraph two when talking about her breakfast and clothes. In this listing she talks without passion or a personal opinion which makes the reader stop and grabs their attention. The use of listing, since there is no passion, also gives it a somber tone and sort of power of knowledge.

A Brief Note On The Country Music Association Awards

What I Already Knew/What I Wanted to Know This November, for the first time ever, I watched the Country Music Association Awards (CMAs). Actually, let s be completely honest, I watched 6 glorious minutes and 17 seconds of the CMAs: Beyonce preforming Daddy Lessons with The Dixie Chicks. Once my favorite performer exited the stage I promptly clicked my Roku TV off and opened up my Snapchat app to post my feelings about Daddy Lessons being one of the few country songs I’ve listened to that I actually enjoy. My sister goes on about how I’m the ultimate relativist and that I’d find a way to turn Leopold II into a political hero. Obviously she’s being hyperbolic when she makes a statement like that, but I do pride myself on having the ability to see treasure in presumed trash. However, what made this research so much fun was that I discovered Country music is layered and so far from trash that finding the treasure in it was as easy as it was enjoyable. One thing I knew going in was that although a large amount of people do not enjoy Country music, a vast amount of people do; and the people who love it, really love it. The lovers of this type of music typically reside on the lower half of the country and tend to have a strong affinity for boots and cowboy hats. Although I didn’t know the specifics of the history of Country music before I began researching, I did know the history of the genre was old and rich. An example of Country Music’s age and wealth can be found in itsShow MoreRelatedDizzy Gillespie Essay1317 Words   |  6 PagesDizzy Gillespie deservedly ranks amongst the most influential and innovative jazz musicians of all times. Every note played with his trumpet captivated a legion of devout followers from all different age demographics and cultural backgrounds. Only Miles Davis and Louis Armstrong can tread the waters of his talent and his ever-growing legend, which was propelled by his revolutionary st yle. 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Human Resource Management Roles - 592 Words

Human Resource Management’s Role in the Health Care Industry HCS/341 Human Resources in Health Care January 9, 2012 Diane Rodriguez Human Resource Management’s Role in the Health Care Industry Human Resource Management helps healthcare organizations maintain a great relationship between the employees and their organization. Human Resource department of an organization has multiple responsibilities and its primary purpose is to improve the productive contribution of people within an organization, whether it is personal or public health relations (Gà ³mez-Mejà ­a, Balkin, Cardy, 2010).There are many challenges that health care organizations face when dealing with human resource management and their functioning roles. Human†¦show more content†¦The Human Resource works closely with the newly recruited employees and trains them on their duties providing vital skills that will be imperative for success. They have adequately designed training programs in such ways that they are easy to understand their duties and roles in which they are going to be assigned to in the organization. Evaluating After completion of training, the Human Resources Management with periodically evaluate their progress and what is needed to better improve their confidence in their newly learned skills. They will also help to aid in any discomfort that they might be experiencing, so it is to ensure they are working to the full potential and they are fulfilling their duties and desires within the organization. Conclusion The role of human resource management is being increasingly affected and reshaped by the growing diversity of the workforce, global and domestic compensation, and complex legal and ethical issues (Kabene, Orchard, Howard, Soriano Leduc, 2006). 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Like Whole Foods, many companies today are expanding the use of strategic human resource management. In fact, now more than ever, executives are working closely and strategically with their human resources divisions in developing creative ways to implement proper policies, practices, and systems that can successfully influence employees’ attitude and performance† (Noe, Hollenback, GerhartRead MoreRole of Compensation in Human Resources Management773 Words   |  4 Pagesbenefits Posted by Numan Nazir on Friday, 02/12/2010 12:07 am       Human Resource Management (HRM) has never been as significant as it is today. Companies want to attract, retain and motivate brains to meet objectives. Today Humans are regarded as one of every company’s assets so they need to be efficiently and effectively managed. One of the tools companies use to attract, retain and motivate its people is Compensation Management. In this article, I shall define compensation and benefits along with

Buffet Research Essay Example

Essays on Warren E. Buffett as the Bright and Notorious Example for Imitation Essay The paper "Warren E. Buffett as the Bright and Notorious Example for Imitation" is a perfect example of an essay on finance and accounting. The evolution of the monetary system has shown a great necessity of creating a general equivalent, with the help of which person is able to provide himself with goods and services and ensure vital functions. It is not random that they say money rules the world. For most of us, money plays a major role in life, becoming the main goal because material factor obtains significant power nowadays. With the right approach and disposal money is able to bring much money. Regrettably, not all investments guarantee a fair return. Therefore only people with required abilities, knowledge and intuition can transfer their contributions into huge sums of capital. The bright and notorious example for imitation is American investor Warren E. Buffett, who is considered to be the second richest man in the world. Being admired by a lot of economists and businessmen, this resolute and even bold billionaire has managed to achieve incredible success and ensure enormous profits. Today Mr. Buffett is an owner of the conglomerate, Berkshire Hathaway, and investor in the Bank of America. His courageous financial decisions compel other investors to admire and learn a lot, for being able to reach at least the slightest success.In 2008, during a financial panic, Warren Buffett invested five billion dollars in Goldman Sachs and about three billion in General Electrics. Despite the fact that in a period of crisis businessmen had lost a significant sum of capital, anyway, Mr. Buffett did not stop investing money in companies that suffered difficult times. Hence, in August 2011 there was an investment in Bank of America that got into rather a problematic situation with its financial performance. According to Jackson (2011), due to the latest investment Berkshire Hathaway will be getting $9.51 each second along with ten-year warrants (Jackson, 2011). It is ob vious that such a deal is a profitable contract that will manage to bring its owner big finances in return. However, in spite of personal interest, Warren Buffet plays the role of rescuer for the companies, which suffer a shortage of financial resources. He does not only earn but also provides huge assistance and support to the different structures and enterprises.Mr. Buffett is one of the not many people, who try to act ethically right and treat others fairly. Hence, because of his several statements concerning the comparison between his portion of taxes and payments of average employee in his office, the president Obama has legitimated the proposition to provide special tax rate for those people, whose income exceeds one million dollars, so that ensures justice and equality in rights due to belonging to different social layers (Jackson, 2011). Any other billionaire could keep silence about the disproportionate system of taxation, which was advantageous for him, but not only Warren Buffett. On the contrary, this person is eager to help first of all and benefit the community. Being a good example of philanthropist, he even encourages other rich people to donate part of their profits to various social programs and educational establishments.Warren Buffett proves the significance of long-term investing. The main strategy of this admirable investor is the purchase of underestimated companies. Mr. Buffett teaches young businessmen how to be not obsessed only with money return, because how he often shows the financial result does not play a major role for him. The most interesting thing for Warren is the process of stock market game. Mr. Buffett meticulously calculates and appraises each figure, effectively motivates employees, boldly makes decisions, easily parting with money that has a strong tendency to return to him.Despite deep knowledge of economics and stock markets, Warren Buffett managed to achieve success with the help of his interpersonal skills. He alwa ys displays honesty and decency in business relations, confidently goes right to his goal and urgently believes in own strength. Mr. Buffet has never been embarrassed to accept own mistakes and constantly tries to keep reticence and calmness in the most crisis situations on the stock market. He represents a role-model for investors and businessmen, who should develop mentioned Warren’s positive traits in themselves and imitate his intentions to support the community. It is likely that exactly with the help of their own perception, attitude and views Warren E. Buffett has managed to become one of the most popular and loved a rich man in the world.

Palliative Care Services And Facilitate †MyAssignmenthelp.com

Question: Discuss about the Palliative Care Services And Facilitate. Answer: Introduction The government has emphasized on the need of developing aged care policies for the purpose of assisting healthy ageing. The Victorian legislation has reviewed the palliative care services and facilitate the access to expert care for all the people facing the end of life. It is clear the people in their final stage of life ought to expect care and comfort. This indeed ensures that there is quality life in the remaining days. It is evident that in the Australian government there is little written policy about the care of the dying (Zeng, Crimmins, Carriere, Robine, 2016). An analysis was taken on the aged care and palliative policy documents, this included checking on channel to establish the different literature used to keep the record. The documents reviewed included the mainstream media, academic literature, press releases and the Australian government policy documents. The attitude of people have changed recently on the issues in palliative care, death and dying in the aged care. Naturally it is shaped by factors in the cultural beliefs, experiences such as war and accident loss, and the religious or spiritual beliefs (Finch, 2014). Policies promoting autonomy There is need to recognized and embrace autonomy in different ways in aged care and palliative. This is individual responsibility and decision making that are key in this kind of care. The government has come up with ways to facilitate this policies. One of the ways is the incorporation of the consumer voice, in the advanced care plan. This means that people can express the wish to end life, can have different choices and in the jurisdiction of and scope in the approach. The government has the standard clinical practices and observes the wishes of the family. This gives the individual the right to have the personal aspect of deciosion making. He reason to end life should be based on the dying persons case. The government has a strategy to roll out all its citizens to the opportunity to register to the end life plan. The government has effectively set out the age-friendly community. The society should have in mind measures of maintaining the aged population to have a successful ageing tis community the aged are considered in the decision makings of the government plans. The community adopts to the death and dying experiences without any major disruptions to their activities (Wykle, Whitehouse, Morris, 2015). Provision of health education inclusive of the death education is also very critical in the aged community. In this case it is an expressed concern by the physicians and included in the government policies. The Australian parliament report on future ageing showed that awareness was key on the palliative care. Social support is also a key thing that the government has facilitated. The old age people for a long time has lacked and an alternative solution has to be developed in this case. Socialization aspect is very healthy in the old age transition period, so for the old people this kill their loneliness which they are very vulnerable with. Social support add the continuity in the relationship and builds up a sense of bond with the aged (Haber, 2013). The government has enhanced the interpersonal reorientation, which encourages the identity of the aged people, concerns and needs that attributed. Conclusions Health promotion and the palliative care is an appropriate development in the end of life care, mostly in the old age. This enhances the idea of a dignified death in the degenerative diseases mainly cancer. Both address the need to look into the relationships of people who die after long life suffering with chronic illnesses. The government have come up with the policies and measure to enhance a good end of life. References Finch J ( 2014 ). Evaluating mental health services for older people . Oxford : Radcliffe Publishing . Haber D ( 2013 ). Health promotion and ageing: practical applications for health professionals , 4 th edn. New issues in health . New York : Springer . Wykle M , Whitehouse P , Morris D (eds) ( 2015 ). Successful ageing through the life span: intergenerational York : Springer . Zeng Y , Crimmins E , Carriere Y , Robine J (eds) ( 2016 ). Longer life and healthy ageing . New York :

The Middle Passage free essay sample

In the work of The Middle Passage, the authors, Daniel Manic and Malcolm Cooley, present what the middle passage was in as close to a firsthand account as they are able. Manic and Cooley define the middle passage as the base of the triangular course from Africa to the New World with black cargo (Wright). In their account of several voyages across the middle passage, the authors convey scenes that create vivid mental pictures that can cause stomachs to become uneasy. The slaves brought over on the SSH pips were tripped of everything: clothes, family, their homes, and, mostly importantly, their freedoms. What wasnt lost, however, was their culture, and those native African cultures still have an impact on us today. There is no arguing that the Africans brought over on slave ships to the New World were treated incredibly poorly. Slave traders typically did not clean the small, cramped quarters in which the hundreds of men were kept. We will write a custom essay sample on The Middle Passage or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page They were feed twice a day, but the meals were often inadequate. They were chained two-by-two and crammed so tightly into the designated slave quarters that hey often had to sleep in Spoonbill fashion (Wright).On more accounts than one, a man would wake up and find that the man he was chained to had died in the night. Despite the harsh conditions, the slaves who made it to the New World still carried something with them: their spirit and their culture. Much of that spirit and culture is still very much alive today. Many of the stories you remember hearing as a child, such as Beer Rabbit, Beer Fox, and Chicken Little, all originated from Africa (Holloway). They were woven into American childhood by the enslaved women who would take care of the children on the large plantations.Other arts, like music and dances, were also introduced to America from the slaves. Thomas Jefferson wrote in 1 781 about the guitar and how it was an instrument proper to the slaves. The drums and the thumb piano are among other instruments of which are thought to have an African origin (Holloway). The biggest contribution the enslaved made to American culture is in agriculture. Many people are not aware that the ideas f open grazing cattle, cowboys, dairies, and artificial insemination of cows all stem from Africa (Holloway).Because the slave traders fed the slaves a diet in which they were somewhat partial to, many crops were brought directly from Africa as well. Okra, rice, and Black-eyed peas are just a few. For so long Africans were viewed as no more a person than the dirt they stood on, but the impact that they made here in America is one we almost cant imagine living without today. Though the middle passage was a gruesome journey for al involved, it arguably played a huge role in shaping our culture into what it is today. The Middle Passage free essay sample The introduction of international trade throughout the continent provided the Americas with goods once thought unattainable. Different trade routes began to stem from the original triangle route. All of these routes had one goal; to transport the goods in high demand in the most time and cost efficient way. The different branches were trading systems between the Americas, Europe, and Africa. Through these routes, captains traded goods and services such as slaves, sugar, tobacco, cotton, textiles, and many other manufactured goods. One history changing route was the Middle Passage.The course of this route was used to transport kidnapped Africans so they could be enslaved in the Americas. Within a three hundred year period, it is approximated that over ten million African slaves were kidnapped and trafficked to the Americas through the Middle Passage. The plights of the slaves across the middle passage were increased by the physical abuse, emotional abuse, and horrific living conditions they faced on their journey. We will write a custom essay sample on The Middle Passage or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page During their trip across the Middle Passage, the African captives were subjected to despicable and inhumane physical abuse.Slaves were stacked on top of each other during the packing process. Taken from their homes and family)/s straight into the bondage of enslavement, slaves were whipped and beaten until they complied. One slave ship physician, Dry. Thomas Trotter, described the slaves as locked spoons and locked to one another (Document C). Slaves were chained together in the hold to prevent possible rebellions against their white abductors. It was very uncomfortable for the slaves in the teen decks, for there was no space for them to move, and even the slightest movements caused their shackles to cut into their skin.While many slaves obediently complied with restraints and orders, some dissented, causing them to face the severe consequences for their behavior. As Thomas Phillips, a slave ship captain, writes in his account of traveling the Middle Passage, commanders [had] cut of the legs or arms of the most willful slaves (Document B). By severing limbs of disobedient and unruly slaves, the commanders were able to display their supremacy over the slaves. These intimidations tactics scared the slaves into submission, allowing more control for their captors.Throughout the Middle Passage, the African slaves were exposed to much physical abuse. The spirit-breaking journey across the Middle Passage consisted of much emotional abuse against the African captives. After capturer the slave captains wanted to break the slaves will to fight, for broken slaves had more value to future masters. Subsequently, more value on the auction block. Aloud Equation, a captured African slave, retells of his experiences aboard the slave ship by saying, the shrieks of the women and the groans of the dying rendered the whole scene almost inconceivable (Document e). Unable to comfort one another because of the shackles that bound them, the slaves sat in humiliation and discomfort, listening to the gut wrenching cries of their companions. Autobahn Guano, a slave, once stated, death was more preferable than life A plan was concerted among us that we might burn and blow up the ship To perish together (Document E). Living and experiencing the painful trip to the Americas took all the courage and strength the slaves could muster. Many slaves turned to thoughts of suicide, for it was the only thing that could relieve them of their despair.The trip cross the Middle Passage was not for the faint of heart, for the emotional abuse the slaves faced on the Middle Passage was ruthless; only the strongest survived. Across the Middle Passage, captured slaves were forced to reside in unspeakable and inhumane living conditions. Slaves were forced to survive in the bowels of the ship with contaminated water and foreign, non-beneficial food. As the ship rocked, so did the cargo of slaves. Zambia Example, a prince turned captive slave, recounts his encounter as an onlooker to the slave transportation by saying, The poor slaves below Re mostly thrown to the side, where they lay heaped on top of each other Fifteen of [the slaves] were smothered (Document D). Made helpless because of their chains, slaves would begin to roll and pile on top of one another after large storms or waves rocked the boat. Many of these events resulted in the suffocation Of those On the bottom of the piles, for they would not be relieved from their positions for many hours after the crew made their rounds, and righted all the piles. On top of this, poor ventilation compounded the problems of a slave struggling to breathe.Aloud Equation describes the conditions in the teen decks by commenting [the air was] unfit for respiration, from a variety of loathsome smells and brought on a sickness among the slaves (Document E). Because of the close quarters in the teen decks, diseases spread quickly, often plaguing entire rows at one time. Both the dead and living slaves coexisted in the teen decks, with the rotting bodies of passed slaves transferring many diseases before being found, often times, several days after the original death. Pungent, rancid smells often filled he teen decks, caused by the living, dying, dead, and human waste. The nauseas stench lived coherently with the slaves, rendering the entire trip even more unlivable. There was no relief from the constant harsh living conditions the slaves had to endure. Across the Atlantic Ocean on the Middle Passage, captive Africans were physically abused, emotionally abused, and forced to live among the living and dead in abysmal living conditions. With the introduction of new technology, lands once uncharted became reachable. Using the neurons created from the Atlantic Trade System, trade ships revealed across the continents to trade human cargo for manufactured goods in a never ending triangle.Throughout the three hundred years, the millions of Africans transported faced a lifetime of backbreaking work and pain. At the end of slavery, the African population greatly outnumbered the White population, creating a large income gap, and damaging an entire race as well as the entire southern economy. After the slave trade was outlawed, African ancestors were forced to pick up the pieces of a broken history and face the permanent damage with many more years of struggles to come.

Toy Story - Change through Information System Essay free essay sample

Executive Summary A company like Toy Story whose major interactions are with other businesses (B2B), should develop information system (IS) overtime. It has almost no interaction with the consumers and its customers are wholesalers and retailers. In today’s fast moving and technology-oriented environment, no firm likes to do business with a firm which uses traditional methods in its business. Most of the successful organizations in the world today have IS installed in their organizations and the employees are trained to use computer systems in every aspect of their work. Paper-based procedures are being abolished in all most of the large organizations. Employees become more efficient when processes are automated and the management also witnesses fall in cost of production and expenses. However there are also issues in the implementation of IS. ‘People’ is one of the most important components of an IS and if they are also the stakeholders and users to IS and if they oppose the change, the implementation cannot be successful. We will write a custom essay sample on Toy Story Change through Information System Essay or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page If properly implemented, taking employees into confidence, the change can be managed quite smoothly and the managers can enjoy the increase in return on investment (ROI). Toy Story Change through Information System A toy manufacturing firm, Toy Story, is under the study in this report. This report will describe the issues the firm is facing and their potential solutions. The root cause of all the problems Toy Story is facing is usage of traditional methods of recording information and no existence of an information system. The problems identified in the business case will be discussed in detail and recommendations of possible solutions will also be given. Introduction The need of information system exists in every organization that operates in a competitive atmosphere. Companies which have cunningly implemented information systems in the past are flourishing and those which have not are facing rising costs and dependency on human resource. With a total product line of approximately 1200 toys and almost 600 customers, Tor Story faces a lot of trouble in recording transactions and important information.Toy Story is currently operating with only spreadsheet and MS Access databases. It does not have a computer based order processing system instead customers has to use telephones and traditional mailing service as a medium of placing orders. At the moment, the organization only houses at most 25 percent computer literate staff and no database system for customer records. The production department is suffering from production of low quality toys. There is no track of the orders placed to suppliers therefore no one knows the supplier of low quality material. There is terrible interdepartmental communication as the blame game among employees takes place because of no records. Production process has never been documented and is only in the heads of the staff. If these people leave the organization, there will be loss of precious knowledge about production   methods.With 150 vending machines, this strategy has been successful so far but the systems recording Toy Toob’s income flow are paper-based, uncertain and not accurate. A well placed information system (IS) can help many of these issues to be resolved but in return Buzz will face a lot of resistance in the implementation of IS from the employees. This resistance can be tactically resolved by involving them in the change process right from the beginning. Problem Areas The toy industry in general has been also affected as the other industries have due to the global recession. Sales for Toy Story have declined up to 30 percent in the recent sales period of Christmas. The management of Toy Story is considering dismissal of staff as a result of severe drop in orders from the retailers. Although the company is relying heavily on the financial reserves that have been built up but if things do not get better, layoffs will be the only option left. The owner of Toy Story does not want to dismiss the staff as he has a strong sense of ethics. Toy Story is working in a manual work environment where paper-based work is employed in most of the procedures. With only 45 computer literate employees, the company makes little use of spreadsheet, MS office and Access. Order processing system in the company is not computer based and as a result the customers have to face difficulty in placing orders. Customers have to rely on traditional mediums such as phone, surface mail, fax and email to place orders. As a result, order filling takes time and the customer has to bear delays in deliveries especially when there are stock-outs. These problems are annoying the customers and many of them are even switching to the competitors for purchases. The quality of toys at Toy Story has also become a major concern for the management as the quality of material from its suppliers is sometimes not acceptable. The company makes and   maintains paper records for these suppliers and filed in cabinets; sometimes the records are not even completed or filed during busy times.The material for the toys is ordered from a wide range of suppliers overseas and orders are placed via email, telephone and fax by the employees. The suppliers with the low quality materials are not identified because of improper records and numerous suppliers. Some suppliers do not send the material at all, which results in disarray on the production line and clashes between the managers of the departments involved. Internal communications in Toy Story suffers from a lot of misunderstandings and lobbying. The production process of Toy Story has never been documented and the production methods are only in the minds of the employees. Toy Story has realized that the information and knowledge that the processes need, they are all inside the heads of the employees and not with the company. If the employees leave the organization, they will take the knowledge with them, causing serious crisis in the production process.The profits from the vending machine strategy are driving up the bottom line of the company. The management is not certain about the contribution that Toy Toobs are making to the net profit. This is because the recording systems for Toy Toob’s sales and income stream are manual and inaccurate. Toy Story not only lacks organized statistics about the company but also lacks valuable knowledge resources such as customer data, supplier records and transaction information which are necessary to make strategic decisions. Prioritization of Change Concerns The most important of the concerns in the organization that need change is manual and paper-based work. Only 45 employees who make up 25% of the total staff are computer literate. In today’s technologically advance working environment all of the employees should know how to use a computer and they should have one personal computer on their work desktop. Many business processes can be streamlined using computers and software such as placing an order to the supplier, managing suppliers profiles, maintain and add records, automatic generation of reports and RFQs. Of the total 18 computers in the organization, only eight are connected to internet and an intranet within the organization has not been developed yet. Manual work needs to be eliminated in the organization and the processes need to be automated to achieve efficiency and competitiveness.The expenses and cost of production for the firm have been increasing over the years and no effort has been made to make reductions in them. There is no use of technology and automation of business processes that is why the expenses are ever increasing and there are inefficiencies. The second gravest problem in To y Story is that the management has not given enough importance to customer data and the customer itself. The customers count up to 600 which are mainly retail store owners, distributors and wholesalers. These customers face delays in deliveries because of manual work and traditional order processing system at Toy Story. For this reason many customers are turning towards competitors for toy products. There is no concept of customer relationship in the firm and employees are not trained to collect important customer data which can be very helpful. It is not possible for the employees to collect and records customer information in a paper-based environment. The third serious problem is the relationship with the suppliers and insufficient records of supplier invoices, quotations, order details and price history.This problem poses a serious threat to the quality of raw material being used in the production line and hence the quality of the final product. There is no culture of recording transactions with the suppliers and information about   supplier. Although some records are prepared manually and stored in cabinets, but they are never opened up if there is raw material of low quality from any supplier. There are approximately 60 suppliers for Toy Story, therefore no one in the company knows from which supplier the material has been delivered. Hence the material is neither returned nor rejected but is used in the production of toys. This reduces the quality of final product and causes clashes between managers of production department and accounting department.The fourth problem on the prioritization list is not so serious for the company right now, but when the employees start leaving the company then the importance of knowledge of the employees will be felt. There is no documentation of the business and production processes that are being employed in the firm. Only the employees performing the tasks know how they are being performed and loss of staff members will result in production problems. This knowledge could also become basis of power for the employees who perform important tasks. These employees could then use this power to threaten the management or demand a pay raise. The fifth and the last issue on the prioritization list is about the performance metrics. There are no metrics and techniques available to accurately measure the income generation from different sources of the firm. The performance metrics not only allow the firm to measure its performance but also guides the management in decision making where to invest more and where to reduce the investments.In the case of Toy Story, Toy Toobs are a great success and it is helping the firm to cover the expenses and reduction of revenues from decreasing sales. But no automatic, riskless and accurate systems exist in the organization to record the profit contribution of Toy Toobs to the bottom line. At the time of economic uncertainty and when most global firms are experiencing change in business environment, if a firm does not have performance   measurement system, it will be impossible for the management to set a strategic direction of the organization. IS Implementation The firm needs integration of departments and also business process reengineering to automate all the business processes. This will not only increase employees’ efficiency but also cut the expenses. Paper-based work has to be eliminated and all the tasks should be streamlined to achieve automation. Use of intranet and internet needs to become a part of the routine of the employees. Although there will be a great uproar from the employees as no one likes change in their working environment but they need to be trained to use the computer and advance technology. The best solution for the Toy Story will be to implement an Enterprise Resource Planning (ERP) system in the organization as soon as possible. This will automate all the processes, allow smooth communication within the departments, make the employees more aware of the global scenario and make the business and production processes more efficient and less time consuming. The appropriate staff will need to be trained and more hardware and software needs to be installed on the systems. ERP will help the managers to allocate resources more efficiently in the enterprise and make more use of them. It will help managers to assign tasks to the employees and forecast sales and demand. It is evident from the case that the staff and management have no realization about the importance of customer data and information. The firm is not practicing any form of customer relationship though it has over 600 customers globally with different statistics. Customer Relationship Management (CRM) needs to be employed in the organization.This will help the employees to records transactions with the customers, track customer orders, view customer history, prioritize customers and make customer profiles. This will not only reduce the transaction cost but also allow Buzz to reduce the employees as an effort to cut cost. Many powerful tools are available in CRM to dig or ‘mine’ customer data to help the management make more customer oriented strategic direction. Most of the big organizations in the world have implemented CRM as a step towards building long lasting relationships with the customers and have gained customer loyalty and increase in profits as a result. In CRM implementation, sales force plays an important part as they have the most interaction with the final customers. They should be trained and equipped with sophisticated equipments which will allow sales force automation, field force automation, lead management, i ntegration with other departments and uninterrupted communication with the sales office. Insufficient relationship with the suppliers and lack of record keeping is resulting in lower quality raw material from suppliers. The organization needs to maintain records on a system which will help in the procurement cycle. Placing an order to a supplier will become very easy and efficient when manual and paper-based work is eliminated. RFQ generation, catalogue management, supplier selection process, supplier analysis, supplier short listing, supplier evaluation consume a lot of time of the procurement department employees.All these processes can be automated and through this only the best suppliers will be selected. Hence the quality of material being supplied will be up to the standard; the supplier not performing up to the expectations can be switched. For a manufacturing firm like Toy Story it is very necessary to implement Supply Chain Management (SCM) to build and maintain long-term relationships with the best suppliers. The knowledge and experiences of employees need to be documented in order to be on the safe side. When an employee leaves an organization, it takes all the contacts and knowledge with him. In order to prevent production process of Toy Story from a disaster, the management needs to enforce rules in the organization which will compel the employees to document all their production methods and their contacts. These methods, contacts and knowledge of employees will be with the organization and even if the employee leaves the firm, his experience and knowledge will stay with the firm.Implementation of Knowledge Management (KM) will help the firms to tactically store the employees’ knowledge in their system as the employees are not important for the business but their knowledge that they have developed through experience. Decision Support System (DSS) is needed to record all the performance metrics and data about strategies. DSS then helps the management to make decisions about part icular strategies and it also assists in deciding whether the strategy is feasible or not. In the case of Toy Story’s strategy of vending machines, the managers need to know that how much they are earning from this strategy and whether they should invest more.Inputs and Outputs for Recommendations There will be many inputs for our highest priority change recommendation which is the implementation of ERP. Inputs for ERP include all the transaction information contained in all the files of the organization and paper work needs to be typed.Other inputs are listed below-Training of users-Update hardware-Update systems-Data stored in all the current databases-Data of each department-Number of users-Functional requirements-Reporting requirements from the users-Previous year’s sales and production details-Master production schedule-Recommendations from the end-users of system-Employees details -Consultancy provided ERP vendor’s experts-Testing the current systems-High cost of purchase of ERPWhen the ERP is smoothly and tactically implemented, the output woul d be favorable for the company. Increase in ROI will be witnesses by the management as the time goes by which is used to cover the high cost of implementation of ERP in the first few years. However if the employees are not involved in the process, they become resistant and they may discard the change. Automatic generation of RFQ, invoices, update of accounts, inventory checks, forecasts, integrated database, hiring of a Database Administrator (DBA) are the outputs of ERP implementation. Stakeholders’ Needs Stakeholder is anyone who has interest in the organization or who will be affected by the change in organization.Following is the list of stakeholders of Toy Story:-Employees-Customers (Retail store owners, wholesalers, distributors)-Owners (Stockholders and Buzz)   company like Toy Story, which has net profit for the last year of US $ 4 million, should not gamble at this point of time.When the market conditions get better, the company should then definitely go for the change as it is far behind the other competitors. In Toy Story, where only 25 percent of the employees are computer literate and no one is a master user, heavy training sessions and great investment of money and time will be needed to prepare the employees to use the information system. New computers will also be needed for all the users of the system, management will need to deal with all the ethical, cultural and security issues; costs for all these changes will be too high for Toy Story in the current scenario of recession. Management of Toy Story should invest in information systems such as ERP as soon as the sales start increasing after the recession is over References Organizational Structures in Project Management, EZine Articles, 2009, retrieved 15 May 2009, www.ezinearticles. com/?Organizational-Structures-In-Project-Managementid=424910Kotler, P, G, Armstrong, Principles of Marketing, 11th Edition, Prentice Hall College Div, 2008.Laudon, C, Laudon, P, Management Information System, 7 Edition, Prentice Hall, 2001.Lynne, M, ‘Issues of Implementation’, Power, Politics and MIS Implementation, Vol. 26, No. 6, 1983, pp. 430-444.Malone, Jo R. , Harvey, Gill, Seers, Kate, Kitson, Alison, Mccormack, Brendan Titchen, Angie, An exploration of the factors that influence the implementation of evidence into practice, Journal of Clinical Nursing , vol. 13, no. 8, 2004, pp. 913-924.Bogdan, Crenguta Dan, Toward a Concern-Oriented Analysis Method for Enterprise Information Systems, in Computing in the Global Information Technology, 2006. 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