How democratic is the electoral college, based on the principals and Essay

How democratic is the electoral college, based on the principals and philosophies of the Framers of the Constitution - Essay Example In a bid to achieve this objective, USA has had various ways of electing the president. General elections and the electoral colleges are the main avenues for identifying or selecting the president. In every presidential election, the two methods are used (Dahl, 2001). However, the Electoral College method usually supersedes the general election method, that is, a person with the majority of votes from the general election may fail to be the president on the basis of the Electoral College method. The Framers of the American Constitution settled on the Electoral Colleges method as a way of deciding the winner of a presidential election amidst it flows. It is important to understand how democratic the Electoral College method is within the selection of a president. This would include how the framers would evaluate the Electoral College on the basis of their founding philosophies and writing. In addition, it is important to understand what the framers would think about American governmen t today and the intentions they had as well as the objectives and aims that they (framers) wanted to accomplish in establishing a new nation. Lastly, a deeper understanding of this concept would require a comparison of the theories and structures in the classical era with those in present day realities concerning the Electoral College. ... The constitution as prepared by the framers does not reflect their views, intentions, and accomplishments as highlighted later in this discussion. It is an event that whereas the framers would have wanted an American society where the executive is selected by encrypted electors, the reality is that the American executive is selected by the manipulated, partisan, political agents, and non-representative electors. The framers would view the American government as not only undemocratic but also formed on the basis of any protected interests. Electors are usually appointed by the states in correspondence to the number of senators and other legislative representatives (Williams, 2011). It is believed that the appointment of the electors aims at protecting the interests of the smaller states, which on the basis of the framers is against the bill of rights entrenched within the constitution. Proponents for the removal of the electoral system argue that the government is formed for the peopl e and not the states (Dahl, 2001). Besides, this was the main intention and objective of the framers. The objective of the framers in entrenching the Electoral College system within the selection of the president was to have men and women of virtue and outstanding characters to select the president. Many individuals such as James Madison continue to believe that the apportionment of the electors within the Electoral Colleges goes beyond the protection of American citizens as entrenched within the Bill of Rights (Williams, 2011). One question that James Madison asks is whether the less populated states have additional rights or interests that make them entitled to special protection against the unequal representation. In this question, it

Dance Essay Essay Example for Free

Dance Essay Essay Chosen to look at the productions Cell Block Tango from Chicago and Rosas Danst Rosas by Anne Teresa De Keersmaeker. I wanted to compare these two dance pieces, as I felt the concept behind them, was very similar. Both pieces represent strong female roles, demonstrated by movement and strong characters. In Chicago, the fosse inspired production, choreographed by Rob Marshall, looked at the political issue of women trying to escape their stereotypical role as the domestic care giver in attempt to be individualists. Whereas in Rosas Danst Rosas, choreographed by Anne Teresa De Keersmaecher, her choreography reflects back on feminist issues that females in society faced. Both dance pieces portrayed these issues through movement, in very different ways. Bob Fosse was the original choreographer for Chicago, however, Rob Marshall adapted the Fosse choreography to his interpretation for the film in 2002. Bob Fosse was born in Chicago, Illinois, 1927 and died in 1987. His life was dedicated to dance, he is acknowledged around the world for his outstanding, unique style. He was an American, actor, dancer, director, screen writer and film editor. At a young age he teamed up with another young dancer, Charles Grass, and began a collaboration called ‘The Riff Brothers. ’ Fosse then went on to direct many productions, for example, Sweet Charity, Billion Dollar Baby, dancin, and Chicago. Chicago was originally from a 1926 play by the reporter Maurine Dallas Watkins, she bases her plays on actual criminals and crimes she reported on. It was then, as said above, originally choreographed by Bob Fosse, his style is strongly identified throughout the production. In 1996 Chicago holds the record for the longest running Broadway revival. In 2002 the Academy-award winning film version of the musical was released, directed by Rob Marshall. Rob Marshall is an American theatre director, film director and choreographer. Marshall was born in Madison, Wisconsin and raised in Pittsburgh, Pennsylvania. He attended Carnegie Mellon University where he was trained in jazz and ballet. Chicago is about two women who go to prison as they have called their partners, who find themselves awaiting their trails and having the same passion, to be a singer and fight for the fame that will keep them from the gallows. I have chosen to specifically research one of the routines from Chicago, which is Cell Block Tango, the dance is about six woman whom have killed their partners, they all have separate parts in the dance, which portray the hatred and re-enactment of when they killed them and why. I felt this was very effective as it signifies the power of woman, and their independence. They wanted to show the audience that if they were in their position they would of done the same. I noticed they use a lot of gestures that indicate power, for example when they are stomping. The dance is also very seductive, empowering over men.

Explain Different Religious teachings on Life After Death :: essays research papers fc

Over two thousand years ago Saint Tiruvalluvar wrote that "Death is like falling asleep, and birth is like awakening from that sleep." The early Hindu’s did not believe in Heaven, nor did they ascribe to such desire. Their early teachings were that they would be reunited with Mother Nature. There was no yearning to live eternally – their prayers were for a healthy life. The notion of reincarnation and Heaven evolved over time. In the Hindu religion, righteousness and to be without sin is of paramount importance. They are the determining factors whether one goes to Heaven or Hell. The Hindu’s teach, â€Å"As it does and as it acts, so it becomes: The doer of good becomes good, and the doer of evil becomes evil†¦" Hindus moved onto believe in a cyclical time span. This means they believe people don not live and die just once but are reborn a number of times before reaching their final state. Hindus believe that after death the soul is reborn in this world to live a new life. What the person and into which caste they are reborn into is decided by there karma. Karma will try to increase their goof karma by keeping dharma which is their duty to the Gods. The process of being born growing, dying and being reborn is called samsara. It is the goal of every Hindu to be freed from this cycle in order to be in the presence of God or become on with God. The idea of reincarnation derives from the Bhagavad-Gita. There are three four verses imparticular, the first one talk about the soul not ever being born or dying that it is always alive and it is therefore the body which dies. â€Å"It (the self) is not born, and It does not die; nor is it ever that this One having been nonexistent becomes existent again. This One is birthless, eternal, undecaying, ancient; It is not killed when the body is killed.† - Gita Ch. 2 Verse 20 The second verse related to reincarnation states â€Å"As after rejecting (discarding) worn-out clothes a man takes up other new ones (clothes), likewise after rejecting worn-out bodies the embodied one (soul) duly attains new ones.† -Gita Ch.2 Verse 22. As if when the body is worn and grow as much as it can, the soul moves on. The third verse discusses that fact the reincarnation is a certainty.

Truth in Advertising

Consumers need to be protected from false advertising other questionable marketing tactics. Advertisements are Information provided by a seller or manufacturer. These advertisements can be in the form of ads on the television, radio, internet, newspapers, and magazines. It can also come in the form of information from a sales person as they attempt to sell a consumer a product. Advertisements generally are truthful in nature. However they can be false and misleading. It is these false or misleading ads that cause ethical questions to be raised in regards to marketing.False advertisement is untrue or misleading information that is presented by a seller in order to entice the consumer to buy their product. Each state has its own set of consumer protection laws that protect consumers against unfair competition and deceptive advertising practices. These laws apply to print, radio, or television ads that are seen in that state. Some common state laws include protection against various typ es of false advertising. One area that is not highly regulated in regards to truth in advertising is the Internet.Because the Internet spans all boundaries the coal advertising laws are difficult to apply to ads that are posed or seen online. There are several types of false advertising practices that are commonly used. One of these is known as the bait and switch technique. The bait and switch occurs when a company advertises a product but has every intention of selling you a product that Is deferent than the one advertised. The bait tactic is an enticing ad that makes the product seem appealing and lures the consumer into the store.Once the consumer Is on site, the seller makes every attempt to upsets a different more expensive reduce by discrediting the quality or value of the original product. Another method of false advertisement involves the amount of product that Is kept In stock by a store. Stores are required to have enough of an advertised Item In stock to meet a reasonabl e customer demand unless the ad states that quantities are Limited. This keeps stores from using a small quantity of a good to lure customers Into the store. Store limits are another tactic that can be used by sellers to misrepresent advertisements.Store limits are only valid If the Limit Is clearly defined In the ad. It Is unethical and unlawful to Impose a non-advertised Limit once the consumer Is In the store. Pictures are a common addition to advertisements. Companies are often an advertisement must provide a reasonable representation of the product if a picture is used in the advertisement. Advertisements must be truthful in other areas as well. If a company is selling an item that is refurbished it cannot be sold as a new item. Companies cannot arbitrarily advertise an item as being on sale.Any item that is listed as being on sale must have been sold at a higher price at some time during the previous three months. Another area that can be tempting to advertising departments is related to environmentally friendly products. Because of the environmental movement that is underway many products are marked as environmentally friendly, green, or biodegradable. Ethically and in some areas legally, companies are required to provide environmental information on the product when it is requested for all products that are marketed as being green, environmentally friendly, or biodegradable.Stretching the truth in marketing is a common tactic and some marketers believe that it is within their rights to stretch the truth. These marketers sometimes cite the idea of utilitarianism in marketing. This idea states that they are making ethical choices that provide the greatest amount of good to the greatest number of people at the expense of other people (Chillier). Some marketers believe that stretching the truth is an ethically sound decision if the falsification helps consumers. Ethically, utilitarianism is a bad approach to advertising regardless of the results that are a chieved (Chillier).A company should instead focus on the strength of their product or services in order to generate sales. Negative marketing is another tactic that is seed to stretch the ethical boundaries in marketing. Negative marketing is used in all types of advertisements including political ads. In the midst off highly publicized election, many of the advertisements that have been issued by the political parties are negative in nature. Many of the people on the receiving end do not agree with the idea of negative marketing.People would rather see ads that are focused on the positive aspects of a product or a person rather than ads that attack or shed negative light on a product. However, negative ads are effective at changing the opinion off nonuser and because of this effectiveness; they will continue to be used despite the ethical objectives. There are rules that apply to marketing and ethics. These rules establish guidelines to help guide marketing decisions to be ethicall y sound. One of these rules is the idea of universal ethics. Universal ethics are actions and choices that are made based purely on a moral idea.These universal principles are generally believed to apply to all people at all times in all situations (Chillier). The challenge for marketing departments is that they need to find a way to ethically market their reduce in order to sell more products to consumers without compromising the integrity of the product or coercing customers to purchase a product that they do not need. There is a code of ethics that exists for marketing that has been created by the American Marketing Association. This code of ethics has been created to promote honesty, fairness, responsibility, respect, and openness in areas of marketing.There are several guidelines that can be followed to help ensure ethical decisions are made while marketing a product. One of those guidelines is to simply have a great product. A great product will go many things to sell itself. A product that can be sold based on the greatness of the product and the advertising does not have to embellish the product to make it look more appealing. Another guideline to ethical marketing is to use the Internet to market the product. Using the internet will allow the product to gain more recognition quickly because of mass reach.Gaining high visibility for a product will help keep the marketers honest and bound to follow the ethical code. Studying marketing results will also help to follow ethical guidelines. These results can help a marketer understand what types of ads are best representing and selling the product. This analysis can allow pinpoint marketing to take place and solid marketing decisions can be based on the past results. It is also important for the marketers to study the competition. Understanding how the competition products are marketed can help direct the focus of the marketing program.These guidelines can be used to help make good solid marketing decisions that are ethical and successful. Unethical decisions are made in marketing that are not related to truthfulness or product representation. There are also decisions that are made by companies relating to the different types of consumers that they are erecting their marketing towards. Marketing toward children is a tactic that is growing in popularity in marketing circles. McDonald's and other fast food companies have increased marketing campaigns that are directed towards children.Fifteen billion dollars is spent marketing towards children every year and twenty-five percent of that comes from fast food companies. McDonald's has even created a separate version of the Happy Meal called the Mighty Kids Meal that includes larger sized portions. The creation of this larger meal that is marketed towards children with larger appetites is unethical on two levels. The meal is targeted towards a rowing obese child population. It is also part of the campaign that is geared toward children as a tool to manipulate parents to spend more money. This marketing style is a marketing grey area.Marketing in a grey area can have undesired consequences. One of these consequences is a lack of trust in the product and the company. As companies operate repeatedly in this grey area, they run the risk of losing customers because of issues related to trust. Handy is an example of a company that is walking this line of pattern misrepresentation. Handy was discovered in 2001 of overstating the horsepower achieved by some of heir models. Korea discovered that Handy was misrepresenting the horsepower in several of their cars by as much as 9. 6 percent according to Grabbiest. Mom. Uncovering this false advertising claim led to a class action lawsuit against Handy because they were able to sell their cars for a higher price based on the false horsepower claims. Recently Handy has been caught misrepresenting the facts related to some of their cars once again. According to the Wall Street Journa l, The Environmental Protection Agency discovered that Handy has overstated the gas mileage on several models by as much five miles per gallon since 2010. This misrepresentation has caused many to begin to lose faith in Handy as a brand.Their unethical choices in marketing have started to affect the Handy brand and the trust that people have in the brand. Marketing and ethics are two topics that are closely intertwined. Because of the reward that can be gained by companies due to their marketing strategies, there is not ethically sound. Marketing departments wield power over consumer markets and should be bound by ethical principles in order to keep the best interests of the consumers in mind instead of the focusing on profits at the expense of the consumer.

Brief History of Shaheed Udham Singh Essay

Udham Singh, a revolutionary nationalist, was born Sher Singh on 26 December 1899, at Sunam, in the then princely state of Patiala. His father, Tahal Singh, was at that time working as a watchman on a railway crossing in the neighbouring village of Upall. Sher Singh lost his parents before he was seven years and was admitted along with his brother Mukta Singh to the Central Khalsa Orphanage at Amritsar on 24 October 1907. As both brothers were administered the Sikh initiatory rites at the Orphanage, they received new names, Sher Singh becoming Udham Singh and Mukta Singh Sadhu Singh. In 1917, Udham Singh’s brother also died, leaving him alone in the world. Udham Singh left the Orphanage after passing the matriculation examination in 1918. He was present in the Jallianvala Bag on the fateful Baisakhi day, 13 April 1919, when a peaceful assembly of people was fired upon by General Reginald Edward Harry Dyer, killing over one thousand people. The event which Udham Singh used to recall with anger and sorrow, turned him to the path of revolution. Soon after, he left India and went to the United States of America. He felt thrilled to learn about the militant activities of the Babar Akalis in the early 1920’s, and returned home. He had secretly brought with him some revolvers and was arrested by the police in Amritsar, and sentenced to four years imprisonment under the Arms Act. On release in 1931, he returned to his native Sunam, but harassed by the local police, he once again returned to Amritsar and opened a shop as a signboard painter, assuming the name of Ram Muhammad Singh Azad. This name, which he was to use later in England, wa s adopted to emphasize the unity of all the religious communities in India in their struggle for political freedom. Udham Singh was deeply influenced by the activities of Bhagat Singh and his revolutionary group. In 1935, when he was on a visit to Kashmlr, he was found carrying Bhagat Singh’s portrait. He invariably referred to him as his guru. He loved to sing political songs, and was very fond of Ram Prasad Bismal, who was the leading poet of the revolutionaries. After staying for some months in Kashmlr, Udham Singh left India. He wandered about the  continent for some time, and reached England by the mid-thirties. He was on the lookout for an opportunity to avenge the Jalliavala Bagh tragedy. The long-waited moment at last came on 13 March 1940. On that day, at 4.30 p.m. in the Caxton Hall, London, where a meeting of the East India Association was being held in conjunction with the Royal Central Asian Society, Udham Singh fired five to six shots from his pistol at Sir Michael O’Dwyer, who was governor of the Punjab when the Amritsar massacre had taken place. O’Dwyer was h it twice and fell to the ground dead and Lord Zetland, the Secretary of State for India, who was presiding over the meeting was injured. Udham Singh was overpowered with a smoking revolver. He in fact made no attempt to escape and continued saying that he had done his duty by his country. On 1 April 1940, Udham Singh was formally charged with the murder of Sir Michael O’Dwyer. On 4 June 1940, he was committed to trial, at the Central Criminal Court, Old Bailey, before Justice Atkinson, who sentenced him to death. An appeal was filed on his behalf which was dismissed on 15 July 1940. On 31 July 1940, Udham Singh was hanged in Pentonville Prison in London. Udham Singh was essentially a man of action and save his statement before the judge at his trial, there was no writing from his pen available to historians. Recently, letters written by him to Shiv Singh Jauhal during his days in prison after the shooting of Sir Michael O’Dwyer have been discovered and published. These letters show him as a man of great courage, with a sense of humour. He called himself a guest of His Majesty King George, and he looked upon death as a bride he was going to wed. By remaining cheerful to the last and going joyfully to the gallows, he followed the example of Bhagat Singh who had been his beau ideal. During the trial, Udham Singh had made a request that his ashes be sent back to his country, but this was not allowed. In 1975, however, the Government of India, at the instance of the Punjab Government, finally succeeded in bringing his ashes home. Lakhs of people gathered on the occasion to pay homage to his memory.

How Lactose Free Milk Is Made

How Lactose Free Milk Is Made If you avoid regular dairy products because of lactose intolerance, you can turn to lactose-free milk and other dairy products. Have you ever wondered what being lactose intolerant means or how the chemical is removed from milk? Lactose Intolerance Basics Lactose intolerance isnt an allergy to milk. What it means is that the body lacks insufficient amounts of the digestive enzyme, lactase, needed to break down lactose or milk sugar. So, if you suffer lactose intolerance and ingest regular milk, the lactose passes through your gastrointestinal tract unaltered. While your body cant digest the lactose, gut bacteria can utilize it, releasing lactic acid and gas as products of the reaction, which lead to bloating and uncomfortable cramping. Ways Lactose Is Removed from Milk There are a few different ways to remove lactose from milk. As youd guess, the more involved the process, the more the milk costs at the store. A common method is to simply add the enzyme lactase to milk, essentially pre-digesting the sugar into glucose and galactose. The resulting milk still contains the enzyme, so the milk is ultra-pasteurized to deactivate the enzyme and extend the shelf life of the milk.Another method is to pass milk over lactase that is bound to a carrier. Using this procedure, the milk still contains the sugars glucose and galactose, but not the enzyme.Membrane fractionation and other ultrafiltration techniques may be used to mechanically separate lactose from milk. These methods completely remove the sugar, better preserving the normal flavor of milk. Why Lactose-Free Milk Tastes Different If lactase is added to milk, the lactose breaks into glucose and galactose. There isnt more sugar in the milk than before, but it tastes a lot sweeter because taste receptors perceive glucose and galactose as sweeter than lactose. In addition to tasting sweeter, milk that is ultra-pasteurized tastes different because of the extra heat applied during its preparation. How To Make Lactose-Free Milk at Home Lactose-free milk costs a lot more than regular milk because of the additional steps required to make it. However, you can save most of the expense if you turn regular milk into lactose-free milk yourself. The easiest way to do this is to add lactase to the milk. Lactase drops are available at many stores or online from stores, such as Amazon. The amount of lactose removed from the milk depends on how much lactase you add and how long you give the enzyme to react (usually 24 hours for full activity). If you are less sensitive to the effects of lactose, you dont need to wait as long or you can save more money and add less lactase. Aside from saving money, one advantage to making your own lactose-free milk is that you wont get that cooked flavor of ultrapasteurized milk. Reference: Membrane fractionation processes for removing 90% to 95% of the lactose and sodium from skim milk and for preparing lactose and sodium-reduced skim milk. Morr CV and Brandon SC. J. Food Sci. 2008 Nov: 73(9).

Free Essays on What Role Does Government Play In Human Happiness

For many centuries, people have considered the happiness of man. They have discussed the many causes and affects of this happiness. It seems to be self-evident that man’s happiness is dependent upon his social interactions that happen throughout his entire life. If man lives in what can be considered to be the â€Å"wrong† social situation, he has no means of attaining his happiness. Man’s happiness depends on him living in his proper place in the world. Each man has his own proper place in society, and once he is in this position he will be ultimately happy. Certain leaders would suggest anarchy as the ideal society, while others would suggest totalitarianism. In anarchy, people believe that man will be happy because he has no constraints on his freedom. He is able to do what he wants when he wants. In doing what he wants all the time, he will be truly happy. On the other hand, totalitarianism expects that men will be happy because the leader has comp lete control, so they need not make a decision on their own. Without the difficulties of making these decisions, man can truly be happy. A man’s happiness, in actuality, comes from a medium between these two extremes. The happiness that man can achieve must come from being within a political association. It does not seem possible that man can completely lose his happiness when he is living in a society, since all men naturally strive for social interactions. He makes agreements when being in this political society that go along with his wishes, he will be protected, always have food, and always have companionship. Man will work for the society, so that in return, the society will work for man. This relationship comes from man’s agreement with the leaders of an aristocracy, since this idea of government seems to be the best one that lends to the idea of man being happiest within a society. Aristocracy seems to be a mean between the two extremes of anarchy and to tal... Free Essays on What Role Does Government Play In Human Happiness Free Essays on What Role Does Government Play In Human Happiness For many centuries, people have considered the happiness of man. They have discussed the many causes and affects of this happiness. It seems to be self-evident that man’s happiness is dependent upon his social interactions that happen throughout his entire life. If man lives in what can be considered to be the â€Å"wrong† social situation, he has no means of attaining his happiness. Man’s happiness depends on him living in his proper place in the world. Each man has his own proper place in society, and once he is in this position he will be ultimately happy. Certain leaders would suggest anarchy as the ideal society, while others would suggest totalitarianism. In anarchy, people believe that man will be happy because he has no constraints on his freedom. He is able to do what he wants when he wants. In doing what he wants all the time, he will be truly happy. On the other hand, totalitarianism expects that men will be happy because the leader has comp lete control, so they need not make a decision on their own. Without the difficulties of making these decisions, man can truly be happy. A man’s happiness, in actuality, comes from a medium between these two extremes. The happiness that man can achieve must come from being within a political association. It does not seem possible that man can completely lose his happiness when he is living in a society, since all men naturally strive for social interactions. He makes agreements when being in this political society that go along with his wishes, he will be protected, always have food, and always have companionship. Man will work for the society, so that in return, the society will work for man. This relationship comes from man’s agreement with the leaders of an aristocracy, since this idea of government seems to be the best one that lends to the idea of man being happiest within a society. Aristocracy seems to be a mean between the two extremes of anarchy and to tal...

Tips to Write a Great Letter to the Editor

Tips to Write a Great Letter to the Editor Since the earliest days of newspaper and magazine publishing, community members  have written letters to publication  editors as a way to respond to stories theyve read. These letters could range  in topics from heartwarming human interest notes, to comments about publication design,  to the more common (and sometimes  passionate) political rants. As more and more of our publications have gone entirely online, the art of writing well-researched, well-constructed letters has dwindled. But letters to editors are still appearing in many publications, and teachers find that assigning this type of letter is useful in developing many skills. Teachers could use this exercise to encourage student participation in political discourse, or they may find this exercise valuable as a tool for developing logical  argument essays. Whether youre responding to a class requirement, or youre  motivated by a passionate point of view, you can use these guidelines to draft a letter to the editor of a newspaper or magazine. Difficulty: Hard Time Required: Three drafts What You Need Newspaper or magazineComputer/laptop or paper and penA strong point of view Writing a Letter to the Editor Select a topic or a publication. If you are writing because youve been instructed to do so in a class assignment, you should start by reading a publication that is likely to contain articles that interest you. It is a good idea to read your local newspaper to look for local and current events that matter to you. You may also choose to look at magazines that contain articles that interest you. Fashion magazines, science magazines, and entertainment publications all contain letters from readers.Read the instructions provided. Most publications provide guidelines for letters to the editor. Look over the first few pages of your publication for a set of suggestions and guidelines and follow them carefully.Include your name, address, email address, and phone number at the top of your letter. Editors often require this information because they will need to verify your identity. You can state that this information is not to be published. If you are responding to an article or letter, say so right away. Name the article in the first sentence of the body of your letter. Be concise and focused. Write your letter in pithy, clever statements, but remember that this is not easy to do! You will probably need to write several drafts of your letter to condense your message.Limit your writing to two or three paragraphs. Try sticking to the following format:In your first paragraph, introduce your problem and sum up your objection.In the second paragraph, include a few sentences to support your view.End with a great summary and a clever, punchy line.Proofread. Editors will ignore letters that contain bad grammar and poorly-written rants.Submit your letter by email if the publication allows it. This format enables the editor to cut and paste. Tips If youre responding to an article youve read, be prompt. Dont wait or your topic will be old news.Remember that the more popular and widely-read publications receive hundreds of letters. You have a better chance of getting your letter published in a smaller publication.If you dont want your name to be published, state so clearly. You can put any direction or request like this in a separate paragraph. For example, you can simply put Please note: I do not want my full name to be published with this letter. If you are a minor, inform the editor of this as well.Since your letter may be edited, you should get to the point early. Dont bury your point inside a lengthy argument. Dont appear to be overly emotional. You can avoid this by limiting your exclamation points. Also, avoid insulting language.Remember that short, concise letters sound confident. Long, wordy letters give the impression that youre trying too hard to make a point.

The Love Bug Virus Case Study Example | Topics and Well Written Essays - 500 words

The Love Bug Virus - Case Study Example A number of security threats such as viruses and worm programs cost business organizations, individuals and government agencies millions of dollars every year. Both the computer viruses and worms belong to a category of software called malware. In this scenario, a Malware or malicious code (malcode) refers to malicious software. In addition, it is a piece of code or software that is purposely developed or written to harm, break, interrupt, steal, or on the whole mete out some other â€Å"terrible† or unlawful act on data, information, hosts, or networks. Additionally, a computer virus is a kind of malware that can vary in harshness and damaging a system from causing slightly disturbing effects to destructing software programs or data and resulting denial-of-service (DoS) attacks. Normally, the majority of computer viruses are incorporated in an executable file, which shows that the virus can stay on a computer or machine however it may not be lively or able to extend until a u ser executes or runs the malicious host program or file. In this scenario, once the system user executes this host code, the infected file or code is also executed along with the program. In fact, the host program works properly even after it is harmed by the virus. On the other hand, a few types of viruses replicate other programs with copies of themselves, which eliminate the infected program and files all in all. Moreover, a virus can enter into a system and extend to other systems when software are connected to is distributed from one machine to another by making use of a USB drive, the network, file sharing, a disk, or infected e-mail attachments (IT Training & Education, 2009; Cisco, 2013; Neubauer & Harris, 2002; Singh & Lakhotia, 2002; Denning, 1990). On the other hand, computer worms are like viruses for the reason that they duplicate practical copies of themselves and can result in the same type of harm.

CUSTOMER SATISFACTION IN INTERNET BANKING Essay

CUSTOMER SATISFACTION IN INTERNET BANKING - Essay Example More evidences and marks of banking activities are found in the ancient times as well. In fact, the word digs its origins back to the Ancient Roman Empire, where the moneylenders used to set up their stalls in the middle of enclosed courtyards called macella on a long bench called a bancu, from which the words banco and bank are finally derived. The merchant of the bancu, being a moneychanger, simply converted foreign money the Imperial Mint, the sole legal Roman tender. He did not invest a lot of money. (Matyszak & Philip 2007). A banker or bank has been in the status of a formal financial institution whose primary activity is to serve as a payment agent for customers to borrow and lend. The name of the first modern bank was Banco di San Giorgio or the Bank of St. George which was established in Italy at Genoa during the year 1406. As the human life style started ticking faster, the modes of transaction also indicated a shift to fit in the pace of the human wants, movements of goods and services and the time value factor that became crucial. The paper is concentrating on the aspect of one of the modern banking pattern; most contemporary and commonly known as the internet banking and the customer satisfaction in its service. The precursor for the modern day’s home or office based internet banking services were the distance banking services over electronic media from the early 80s. the late eighties saw the popularity of internet rise and this brought with it the utility of a keyboard, monitor and terminal. The phone might or might not have been used in the process. Home banking can also refer to the use of a numeric keypad to transmit tones through a phone line with instructions to the bank. In 1981 four banking giants of New York, Citibank, Chase Manhattan, Chemical and Manufacturers Hanover began to re nder home banking service through the application of internet and this marked the

Environment Factors Paper Research Example | Topics and Well Written Essays - 1000 words

Environment Factors - Research Paper Example A business environment is the collection of factors that affects the operations of a business. Business environment can further be categorized into external and internal factors. The success of a company is evaluated by its ability to utilize its business environment. This paper will, therefore, analyze the business environment of the Coca-Cola Company. The Coca-Cola success story begun in Atlanta, Georgia, before the drink became a major drink in the global market (Stonebtb, 2010). Venturing into the global market created a new set of problems for the company that could only be overcome through an appropriate combination of various factors within its business environment. Global marketing involves complex processes due to the number of parties involved in the distribution of goods and services. Global economic interdependency is viewed as a remedy to the complexity of international trade. Currently, Coca-Cola has associate firms in different countries that market or produce Coca-Col a products. This phenomenon is a form of international interdependence. International interdependence is, however, subjected to international business law and restrictions. Most countries have laws or policies that are aimed at protecting local businesses and industries. These laws are meant to create a balanced relationship between foreign companies and the mother company. Global interdependence has also contributed to the growth of the Coca-Cola Company by enabling it to acquire a firm foundation within host countries. On the other hand, trade practices and policies regulate relationship between beneficiary firms and the mother company by ensuring equitable distribution of proceeds. Demographic and physical infrastructures of a firm have a great impact in the development of a company. Currently the company has various brands that are associated with different demographic groups within a given society. Different packaging and flavors of soft drinks produced by the company identifiy these brands. The company has different packaging for various groups within the society. Different packaging and brands names are also associated with different genders within different societies. Consequently, different flavors of soft drinks produced by the company define the demographic characteristics of the consumers. These demographic infrastructures strengthen the company’s brand. In addition, the company demographic infrastructure creates or enables the customers to identify themselves with various brands that the company produces. Coca Cola’s physical infrastructure includes production facilities and units in different countries across the globe. The company has also a satellite connected communication facility that alleviates global communication and networking. Due to its scope of operation, the company considers culture as an important aspect of strategic management. The company markets its products across different cultures and this creates the needs for cultural sensitivity. In addition, the company employs a large number of employees from different cultural background. The Hofstede’s cultural dimension index has been useful to the company in determining the different roles to be assigned to members of different societies working within the company. Cultural differences within the company have, therefore, enabled the company to acquire a global

Internship Report Essay Example | Topics and Well Written Essays - 1750 words

Internship Report - Essay Example 1. Understanding the work environment: Most of the things I studied in my degree were theoretical. I was expecting to get a fair overview about how units and components of an organisation works together to attain the results that have been set by the top elements of the organisation; 2. Communication skills development: I sought to get important skills and competencies in communicating and delivering information to parties within and outside an organisation. So I made it a point to learn and study the way different stakeholders and different players interact in an organisation and also try to work on it. 3. Cultural Competency: Since the world is multicultral now, I sought to understand the way a city like London works to integrate all the cultural requirements of its diverse environment in the workplace. To this end, I sought to understand how people interact within the organisation and how they interacted with external stakeholders. In a very critical sense, I did not get to learn all what I wanted and sought to learn. This is because the responsibilities I was given seemed to have been far from what other stakeholders and other top managers were required to do. Thus, I was not able to appreciate things to the depths that I wished I could uncover. However, being a basic marketer gave me the chance to observe a lot of things from afar. I was able to understand how the organisation operations and how it sought to provide its services to people who use their services. I was also able to understand how marketing operates and how it links up to the various units and components of an organisation. Hence, I could understand my actual contribution to the firm. I could not learn much about how to attain efficiency and effectiveness since most of the things I was supposed to do were straightforward and could be done fairly easily without challenges. However, I could observe the areas where critical results were expected and I could understand

Define our approach to developing a Lifce Cycle Cost for the RRRP - to Research Paper

Define our approach to developing a Lifce Cycle Cost for the RRRP - to help prime develop logical path to developing and fielding technical solutions - Research Paper Example By working towards maximizing value in terms of achieving economic competitiveness and value through lowering the lowest long term costs of ownership, a good objective will be achieved for all the departments. The assessment of life cycle costs includes the cradle to the grave costs and provides a method to accurately consider long term decisions. Six different radar test centres have come together in order to create a single unified program to replace their existing ageing radar systems, hence this new umbrella organization is the one that stands to benefit the most from the improvement of the radar life cycle. The first stage in the improvement of the radar life cycle is the acquisition stage, where old and defective parts of the system would need to be replaced by new components. One of the first aspects which must be taken into consideration is that the existing radar systems are fifty years old and therefore practically obsolescent, and will require periodic upgrades of both software and hardware, which would only involve further costs. How often such upgrades would need to occur would depend upon how often computer capacities would increase. For example, Moore’s law states that the number of transistors that can be placed inexpensively on an integrated circuit would double every two years, so this effectively means that existing technologies would become obsolescent very quickly. Hence hardware and software upgrades may be required at least once every four to five years. Moreover, in the case of older systems, manufacturers of some of the parts could stop making them and it wou ld become difficult to replace the parts, thereby necessitating upgrades, because some components are no longer available. Where radar systems are concerned, the accuracy and complexity requirements are also quite high; therefore the capacity of all the

Internship Report Essay Example | Topics and Well Written Essays - 1750 words

Internship Report - Essay Example 1. Understanding the work environment: Most of the things I studied in my degree were theoretical. I was expecting to get a fair overview about how units and components of an organisation works together to attain the results that have been set by the top elements of the organisation; 2. Communication skills development: I sought to get important skills and competencies in communicating and delivering information to parties within and outside an organisation. So I made it a point to learn and study the way different stakeholders and different players interact in an organisation and also try to work on it. 3. Cultural Competency: Since the world is multicultral now, I sought to understand the way a city like London works to integrate all the cultural requirements of its diverse environment in the workplace. To this end, I sought to understand how people interact within the organisation and how they interacted with external stakeholders. In a very critical sense, I did not get to learn all what I wanted and sought to learn. This is because the responsibilities I was given seemed to have been far from what other stakeholders and other top managers were required to do. Thus, I was not able to appreciate things to the depths that I wished I could uncover. However, being a basic marketer gave me the chance to observe a lot of things from afar. I was able to understand how the organisation operations and how it sought to provide its services to people who use their services. I was also able to understand how marketing operates and how it links up to the various units and components of an organisation. Hence, I could understand my actual contribution to the firm. I could not learn much about how to attain efficiency and effectiveness since most of the things I was supposed to do were straightforward and could be done fairly easily without challenges. However, I could observe the areas where critical results were expected and I could understand

INVESTIGATING AUSTRALIAN RADIOGRAPHERS' PERCEPTIONS ON ADVANCED Research Paper

INVESTIGATING AUSTRALIAN RADIOGRAPHERS' PERCEPTIONS ON ADVANCED PRACTICE WITH EMPHASIS ON IMAGE INTERPRETATION AND INVOLVED TR - Research Paper Example With advanced radiographic practice, radiographers are allowed not only to acquire medical images but to perform skills formerly restricted to other specialists, such as image interpretation (Hardy and others 2008, e16) and clinical assessment. It was said that the main benefit of this system is to free physicians and other highly-trained specialists to concentrate on their essential function – that is, to diagnose and to treat (Australian Institute of Radiography 2009). United Kingdom leads the development in advanced radiographic practice (Cowling 2008), with the radiographer’s roles changing towards diagnosis and even radiation therapy over the last twenty years (Australian Institute of Radiography 2009). However, several countries still have not fully accepted advanced practice. In Australia, while there have been attempts to implement role expansion, advanced practice has not been officially established (Burrow and others 2006). This is despite the fact that the co untry has shortage of radiologists attributed to reduced working hours and small staff growth rate increase (Smith and Baird 2008). Several reasons were identified for this uncertainty in Australia including resistance from the medical workforce and radiographer education, thereby affecting radiographer’s perception towards advanced practice. Given the situation, it is necessary to explore the aspects of advanced practice in Australia since resistance to it may lead to reduced standards and recognition of the profession of the radiographers (Cowling 2008). United Kingdom vs. Australia: A Comparison The demand for radiologists due to the increasing population has been regarded as the major factor that drives the need for advanced radiographic practice worldwide. Between United Kingdom and Australia, the number of patients per radiologist is greater for the latter (Smith and Baird 2007, 629). However, when it comes to the number of examinations per year, reports show that Unite d Kingdom has more compared to Australia (Smith and Baird 2007, 629). While imbalance between supply and demand exists in these two countries, each adapted a different approach in carrying out advanced practice. According to Cowling (2008, e29), advanced radiographic practice worldwide can be classified at several levels. United Kingdom belongs to the first level which is characterized by the presence of driving forces such as government intervention, research, graduate programs and professional organizations that lead to implementation of advanced practice in the field (Cowling 2008, e29). On the other hand, Australia only belongs to the second level, in which despite the presence of the same driving forces, implementation has not been carried out to remarkable levels (Cowling 2008, e29). In United Kingdom, government policy has been directed towards enhancing the National Health Service; thus, contributing to the advancement of radiographers’ roles and practice (Australian Institute of Radiography 2009, 28). In fact, the government has increased funds for the National Health Service (Smith and Baird

Identity theft and fraud Essay Example for Free

Identity theft and fraud Essay Identity theft and credit card fraud are two of the fastest growing white collar crimes in society today. Identity thieves and credit card fraud perpetrators are aided by todays continually developing technologies and low technology and crude methods like Dumpster diving or trash retrieval. However, more often than not, it is their victims own carelessness and public lack of awareness that often turn out to be these criminals biggest ally. On November 2007, the Federal Trade Commission (FTC) released a report that put the number of cases of Identity theft reported in 2005 at 8. 9 million American adults or approximately 3. 7 percent of the US adult population. (FTC Releases Survey of Identity Theft in the U. S. Study Shows 8. 3 Million Victims in 2005) What is Identity theft? By definition, identity theft is what happens when someone other than ones self and without their knowledge uses his/her personal information such as social security and credit card numbers. With this information, it is easy for thieves to run up bills by ordering items on line or even apply for credit cards in the victims name. They of course get the benefit of spending while their poor victim is left with stacks of bills for purchases they did not make on cards they do not own. Some of these victims have even gone to jail and made to pay up debts they were not even aware existed (Identity Theft: How to, 24. ) There are a number of ways by which identity thieves and credit card frauds can victimize unsuspecting and hardworking citizens. The growing number of reports of instances where people are penalized for bills and financial charges they were not even aware of is alarming. What is even more alarming however is very few people are aware of how such incidents may be prevented by simple common sense measures. Detroit based Attorney and president of the American Bankruptcy Institute Richardo Kilpatrick stresses the importance of quick action saying that the longer the victim waits to dispute bills raised through fraud, the fewer rights they can expect to have. If not done properly, victims may be made responsible for the credit card charges. (24) To avoid credit card fraud and identity theft, the FTC along with other law enforcement and consumer advocacy groups recommend the following common-sense guidelines (Facts for Consumers) to protect themselves from identity theft and credit card fraud: 1. Keep your credit card in sight every time you use it. Make sure it is returned as quickly as possible. Unscrupulous people may easily write down your card number as well as other pertinent information found on your card. There are also electronic devices called skimmers (Shannon) that can not only read and copy card information embedded in the cards magnetic strip but also the verification codes that are needed by merchants to validate cards electronically from the issuing card companies. All the data downloaded by the skimmer are all a card counterfeiter needs to produce perfect duplicates of credit cards. 2. Keep identification, licenses and credit cards separate from your wallet. In case you are out shopping and your wallet gets snatched, at least your Ids and credit cards remain safe. Jason King, a spokesman for the American Association of Motor Vehicles Administrators (AAMVA) says that there are many ways an identity thief or common burglar may use a stolen drivers license and credit card. Access to someones drivers license, for example, leads to an amazing number of other opportunities in our society, he says, such as obtaining financial and health services, and everything else from renting a car to cashing a check and boarding an airplane. (Boulard) In a case cited in the US Department of Justice web site, a woman in the Southern District of Florida plead guilty to counts of federal charges on her applying for an obtaining a drivers license in the name of her victim. The said license was used by the woman to withdraw more that $13,000 from her victims bank account as well as applying for and receiving five department store credit cards in her victims name which she the used to rack up bills amounting to $4,000. (Identity Theft para. 16) In some cases, where ID cards have been stolen, thieves have been known to break into the homes of their victims stealing from them a second time. 3. Ignore emails that request for credit card information for verification purposes. Never entertain e-mail messages asking you to go to a web site to verify your personal and credit card information. There is a scam called phishing where computer-savvy identity thieves construct mirror web sites of legit companies such as PayPal or banks, that trick customers into divulging their personal and financial information. (OSullivan) 4. Sign credit cards as soon as you receive them. 5. Shred and dispose all credit card applications you receive in the mail. If thieves can get these applications it means they could also have gotten or have access to mail containing your personal information. Some thieves also resort to low-tech and old fashioned methods such as swiping mail from mailboxes, diving through trash cans and dumpsters, or working in league with employees of postal and card companies. At times, they also work with employees at restaurants, hotels and establishments that accept credit card payments warns Johnny May, an independent security consultant and author of Johnny Mays Guide to Preventing Identity Theft: How Criminals Steal Your Personal Information, How to Prevent it, and What to Do if You Become a Victim (Security Resources Unlimited L. L. C. ) (Young) The FTC also advises bank clients to tear up the change of address: forms that come with bank statements. In some cases, mail, pre-approved credit cards and other financial documents have been diverted by identity thieves to another address simply by filling out the banks change of address form that they dug out of your dumpster. 6. Never write your PIN numbers on ATM and credit cards. Once the card is stolen, the readiness of information on the card will just make it easier for thieves to bypass whatever validation or verification processes done by the card companies. When it comes to it, dont put slips of paper containing these PIN numbers in your wallet either. 7. Avoid leaving credit card receipts, bills and documents containing personal and financial information lying around even in familiar surroundings. In the magazine article Stolen Lives: Identity Theft Is the Countrys Fastest Growing Crime. Heres How to Protect Your Most Valuable Asset-You! by Stephanie Young, she details the experience of Tahira Scott who was victimized by her housemate who was also her cousin. We started getting bills in someone elses name. Then two employees from a car dealership came to Scotts job to see if the person who had tried to purchase a vehicle in her name was actually her. Although she was a little suspicious, Scott says she had no idea about her cousins misdeeds. I just thought it was a mistake, she says. (Young) 8. Keep an updated record of all bank and credit card account numbers with their expiration dates. Make sure that you also take note of the address and contact numbers of the bank and issuing card company just in case your cards get misplaced or stolen. There are people who realize that they cannot report credit card theft or losses simply because they have no record of their account and card numbers. 9. When using your credit card in public, it is better to be paranoid and shield your card from other peoples view just in case they manage to take pictures of your card face with all the info and numbers counterfeiters need. 10. Never carry around more credit cards than you need. The more cards a thief can get from you, the bigger the balances they can spend. 11. Do not delay opening your credit card bills. This may be crucial in determining whether you can still contest the charges made on your card. In my friend Brians case, his parents were away for months and therefore only got to open the bills when they got back. By then, it was too late to do anything but pay up or else suffer marks against their credit rating. 12. Keep receipts of purchases made with credit cards. That way, it will be easy to balance out credit card bills with purchases made. Any charges made without corresponding hard copies of receipts may necessitate a call to the card company to verify the charge. Always keep tracks of your monthly financial statements. The reason why most thieves get away with their activities is because some people just do not scrutinize the monthly statements from their banks and credit cards. 13. Never sign a blank credit card receipt. If such a receipt is presented to you, draw a line on the blank spaces to make it impossible for anyone to fill in amounts later on. Do not just sign anything absent-mindedly. As with contracts, signatures mean approval. And unfortunately, carelessness is not an acceptable reason in disputing bill payment collections. 14. Do not be taken in by calls from people offering prizes or credit cards with higher limits when they start asking for personal information. Social Security numbers, birthdays, mothers maiden name or credit card number, it is most likely a scam to get information out of you. Try to ask for a written application form or notice. Do not do over-the-phone transactions with people offering these kinds of things.

Change Management in an Organisation

Change Management in an Organisation The assignment focuses on the outcomes of the study of the module-Organizational Behaviour which deals with the importance of the organizational principles in any company linked to its success in long run. I have focused myself to study the Case of BHARAT PETROLEUM COMPANY LIMITED in reference to change of organisation structure bringing in success. Though the objective of the study is to analyse the organisation in the context of dynamics of change affecting its very functioning with respect of organizational issues, the limitation of the study is inability to take up all issues considering organisation behaviour. In 1952 two different companies Shell Petroleum Company and Burmah Oil Company, UK signed an agreement with the Indian Government to prepare a new refinery in Mumbai and the name of the refinery was Burmah Oil Refineries Ltd. In 1957 it started and worked in a proper flow, In 1976 Indian Government changed their policy and nationalized the petroleum industry. Indian Government acquired the complete equity in Burmah Oil Refineries Ltd and changed from Burmah Oil Refineries Ltd to Bharat Refineries Ltd. In 1977 the Indian Government again changed its name to Bharat Petroleum Corporation Ltd. (BPCL). Industry Environment Indian governments acquired BPCL in 1970 in the act of nationalisation arrangement of Indian governments. In 1991 It was monitored and under the supervision of government till economic reorganizations. Government monitored the all the expenses, raw materials and the end products purchase and selling price, manufacture capacity, uses of the raw materials, circulation, and what is the return on investment were monitored by the government. Three main combined marketing and purifying companies were there at that time and many small and independent companies were supplying their product to these companies. Government improved their strategy for work and enlarged the distribution network in all over the country, like setup new retail outlets to reduce the competition along with their competitor. Privatization As a part of the ongoing economic reforms the government was actively pursuing privatization of the public sector companies. A couple of senior managers state Privatization is a slight that will happen. One cant bother too much about the future without knowing what is going to happen. It is inevitable and we cant do about it. We dont know what will happen to BPCL and us. Tomorrow we may not exist as BPCL. We might become a part of Shell or Reliance or some other organization. The impeding competition as well as the uncertainty of existence in the present form created anxiety in the organization across all levels. Some considered it to be an opportunity where as others considered it as a let down by the government and the organization. The organization initiated numerous changes in order to transform itself to face the future competition. Initiation of the Restructuring Process The initiation for restructuring the organization was by the personal initiative of the CMD Mr. U Sundararajan. He had earlier been appointed by the government to study the petroleum industry in other countries as a preamble for deregulation. He had formed a cross well-designed team for studying the effectiveness of the models followed by different countries. Mr. Sundararajan and the team studied more than two hundred books and numerous articles on deregulation, oil industry and best practices. Mr. Sundararajan realized the inability of his organization to compete with MNCs with deregulation. He started the reorganization process through discussions with the top management, the board and the government The path which BPCL LTD choose to face the competition and initiatives taken in terms of organizational Behaviour has been assessed in this assignment. For the purpose of analyzing the focus was laid down on key aspects of organization behavior which are organizational structure, change of team and organizational culture and climate in terms of Coaches of Organizational Learning which can be correlated to the case. Coaches of Organizational Learning Consultants from Innovation Associates (a subsidiary of ADL) initially trained a group of trainer in systems idea and organizational education. A team of around thirty full time coaches and more than sixty part time coaches were trained in turn by these. These coaches conducted two programs namely Visionary Leadership Planning (VLP) and Foundations of Organisational Learning (FOL). More than six hundred managers have undergone VLP and more than five thousand management and non-management staff have undergone FOL. VLP program is designed to help teams clarify and understand reasons for their unique existence, co-create team aspirations, realistically assess current reality and formulate a Strategy to cover up the gap. The teams identify High Leverage Results they are passionate about and assign responsibilities to a few members with the whole team agreeing to support the process. FOL program is designed to create a common language of learning in organizations. The coaches were instrum ental in creating a non-threatening atmosphere for change and also in providing the inputs on systems thinking and learning organization, enabling effectiveness of the various task forces empowered for quick result changes. One of the trainer states We have applied for instructor education with skeptism. We later realized the importance of systems ideas and organizational education. The first program was a mind opening experience. The inputs on functional silos reflected our organization. Now we are hardcore followers of systems ideas. Communication Communication played a important role during out the change process. A bulletin was promoted that provided usual updates to the whole organization about the visioning exercise, the assessment of current reality, status of the quick fix opportunities and the new structure. In every stage the break through teams had a high level of interaction with the concerned divisions. The informal channel of communication was also taken care of by including community from all realistic constituencies in the change break through teams. A top down approach was used to communicate the change plan with help from the break through team members. One CUSECS member reiterates Communication played a fundamental role in CUSECS project. The common updates through the newsletter and informal communication through the members to their parent departments was useful in updating the whole organization quickly. We identified enablers in each department, people who are opinion shapers and we particularly embattled them. We convinced them first and then asked them to communicate to others about the change Top Management Involvement The CMD was occupied throughout the reorganization process. He communicated his hold to the change activities by personal involvement, and regular appreciation to the change management team and the particular task forces. He played the role of a mentor to the team members. He also interacted with a large number of employees during the visioning, assessment and finishing point stages. Young managers recount stories of his support to the change team, where he gave total freedom to come up with creative ideas and safe guarded them from backlashes from well-known constituencies. Mr. Sundararajan recalls In the prime period I talked to lots of group of people regarding the need for reorganization. The leader has to act not just talk. Lip service will not work for long. If individual says one will take of care of the subordinates then one has to when something happens Change Opportunities for Quick Results During the assessment process, the break through teams identified many opportunities where small changes were likely to produce foremost results. Special task forces for working on the identified opportunities were created and started working in equivalent. The job forces were provided with adequate training and were in constant communication with the break through teams. At one point of time there were more than six hundred task forces working across the organization on thousands of opportunities identified in the change plan. Market study, brand building, packaging, operational efficiency of plants, correct quantity and quality of products, cash collections, and safety are some areas where task forces worked to produce quick results. Creating a Shared Vision The visioning exercise was conducted to develop clarity and common understanding about the potential of the association. The visioning work out started with the panel. The exercise was extended across the company in a escalation approach flowing from the top management to the junior management facilitated by internal experts trained particularly for the same. The core of the vision as articulated by the organizational members across the organization is given below. Be the BEST Establish first class brands and Make the workplace exciting corporate image Improve boundary management Excellent customer care and service Fulfill social responsibilities, to Go for excellent performance and ethical operational efficiency Apply the best technology. Make people a source of improvement Make systems strong and dynamic. Below figure elaborates the nine broad themes in the shared vision of BPCL. The visioning exercise provided an opportunity for articulation of the aspirations of the people. The process brought the whole organization out of lethargy, and increased the energy levels and expectations on persons, teams and the company. Since the vision was iterated throughout the organization, there was greater buy in for the change. One of the managers states We were all amazed that the vision was so much in unison across the organization. It clearly stated that people had great aspirations but never expressed them. This exercise made us realize the possibilities for the future of BPCL. Change Plan Based on the inputs from the shared vision and current reality, a workshop was conducted to develop a change plan. The change plan came to six volumes with over one thousand and six hundred pages. The change plan included the Organizational assessment Well defined corporate values Vision articulated in terms of critical business processes, and Areas of change to achieve the vision Organizational Assessment Current Reality Based on the initial diagnosis by the CUSECS team and the visioning workshop for top management, it was decided that an organization wide assessment exercise would be conducted simultaneously with the shared visioning exercise. Six break through teams were formed. The teams were responsible for assessing the organizational reality in terms of Marketing, Lubricants and Refining Support services and management Logistics processes LPG. The marketing team looked at the customer management processes, product management processes and execution management processes. The refining team compared the effectiveness of the refinery; lube oil processing and LPG plants with the best international players taking into account the machinery age and technology employed. Various performance parameters like crude acquisition, energy consumption, and capital expenditure were assessed. The logistics team also looked at the existing logistics infrastructure, economics of supply and distribution, opportunities for cost reduction, supply points vs. consumption centers, impact of taxes and duty, and comparison with benchmarks and competitors. The LPG team compared the LPG marketing with that of the international and local competitors. The customer base, pricing policies, interface between the customer and marketing and future plans were critically reviewed. The lubricants team analyzed the organizational competitive position in comparison to the competition. It also looked at the packaging, pricing, branding, trade channels, the existing joint venture arrangements, and future plans. The team responsible for support services and management processes evaluated the human resource practices (for example work culture, HR processes, training and development, and appraisal and compensation), the information systems (for example use of different software packages, integration and use of IT), and accounting practices in terms of clarity, speed and cost. The break through teams also assessed the organizational structure in terms of roles and responsibilities, levels and accountability, human resource development in terms of training, appraisal and compensation. Each team interacted with all the stakeholders concerned including the unions, suppliers, distributors, customers, financial institutes, local communities, government officials, and so on. Assessment was carried out in a non- threatening manner, with constant and rich communication of the activities carried out by the break through teams. The assessment exercise created an internal environment for change. The organizational assessment exercise found the following Collective dissatisfaction with the status quo Low customer focus and customer orientation Huge gap between the vision and capabilities to achieve it, and Many opportunities for quick improvement Change Team A change team was formed with twenty-two managers nominated from various functions across levels. The team size grew to thirty as the project progressed. The team members had varied performance records, educational qualifications and experience. The CMD did not believe in giving importance to those with higher degrees over others. His philosophy was to provide an opportunity to average people in an empowered and enabled environment to achieve great results. Mr. Sundararajan says Initially when we formed the change team I asked for nominations from various departments and they nominated all kinds of people. I did not nominate the best mangers in BPCL because I have observed many times in my career, if people are given the right environment and opportunities they would rise up to it. And my faith was not misplaced. These youngsters did a wonderful job. The change project was titled CUSECS for Customer Service Customer Satisfaction. The consultant ADL trained the CUSECS team. The training included topics like negotiations, interpersonal effectiveness, presentations, systems thinking, and best practices. The CUSECS team was provided with all the information and support required to develop skills in diagnosis, change strategy formulation, organization design, and implementation. Those who could not take up the huge workload and stress were requested to leave and join their parent departments. The team conducted a short diagnosis of the organizational issues with facilitation by consultants and made presentations to the top management. One of the CUSECS team members state: We were initially frustrated and unable to understand why ADL wanted us to think through everything ourselves, rather than telling us what is best. Later, we appreciated their approach in enabling us to think and decide for ourselves what is best for the organization. We were trained exhaustively starting from presentation skills, negotiation skills to systems thinking and so on. Designing the New Structure There was a clear consensus among the change management team, top management team and the consultants that the functional structure would not be able to sustain initiatives taken to create the customer centric organization. The obvious solution was to create customer centric strategic business units (SBUs). The change management team with assistance of the consultants considered various options. The redesign process took about a month. The CMD was personally involved in this. To prevent any interference from day to day activities he officially took leave and was present as a resource person. The change team discussed the various choices in structure with all the stakeholders. There were apprehensions among senior managers regarding the new structure and no consensus emerged on the new structure. Politicking and power plays were observed, with each function trying to retain the existing status in terms of power and control. Finally the CMD personally called for a meeting of the functi onal heads and other senior managers. Asking the group to discuss, negotiate and come with a concrete solution acceptable to everyone, he locked the room and waited outside. Finally a design was approved that was acceptable to all. The final structure was not the optimum structure as envisioned by the change team but one acceptable to all the members of the top management team. Implementation The new structure was rolled out in phased manner to ensure effective implementation. The new structure was first implemented in the LPG SBU. Based on the experience, the new design was implemented across the organization with necessary modifications. Further, in each of the proposed SBUs specific regions were identified and the new structure was implemented to verify the smooth functioning before full implementation. Organizational Structure The older structure was functionally organized. There were mainly four functions (refineries, marketing, finance and personnel) each headed by an executive director reporting to the (CMD). Other support departments like corporate affairs, legal, audit, vigilance, coordination and company secretary were directly under the CMD. The Director refinery was in charge of refinery, corporate planning, JV refineries and special projects. Other than corporate finance and marketing finance EDP was also under the Director finance. In marketing, there were different departments for retail, industry, LPG, lubricants and aviation segments. Corporate communication was also under Director meeting. The whole of India was divided into four regions and further into 22 divisions. Each region was headed by a Regional Manager who was in charge of all activities within the region and reported to the Director marketing. Each region had a manager in charge of each of regional personnel, regional engineering, regional industrial customers, regional retail, and regional finance. Regional LPG was under regional industrial customers. The division was the responsibility of the Divisional Manager reporting to the Regional Manager. He had a manager each for sales, operations and engineering. Each of these was responsible for sales, depots and engineering respectively for all the customer segments. Across the marketing function, except for the corporate departments (LPG, industrial customer, etc.) specifically looking after a customer segment, every individual and role is focused on multiple customer segments. For example any strategy addressing the industrial customers originates from the Corporate Department (Industrial Customer), goes via the Director Marketing, Regional Manager, Divisional Manager to the Sales Officer. All of them are responsible for multiple customer segments like retail, LPG, industrial, etc. and deal with different classes of customers. Hence there was very low customer awareness in terms of the unique needs of the different customer segments, with no single individual at the operational level having clarity on any single customer segment. Moreover, the marketing strategy was formulated by people who were far from the customer with very low understanding of the customer they were targeting. The implementers were responsible for diverse customers with a l ow understanding of the logic of these strategies meant for each customer segment. Thus the old structure had created a bottleneck between the strategy formulators and implementers in terms of the regional structure, and between the field staff and the corporate offices and refinery. Activities of a business process are spread out across different functions and levels of hierarchy, engaging many individuals. There was a long chain of non-value adding linkages between any two activities targeting a business / customer. For example, when an industrial customer gives a special order of lubes to the sales officer, the corporate lubes purchases the base oil, plant blends it, SD packs it and the sales officer sells it. The Sales Officer would communicate the order to the Divisional Manager, who passes it on to the Regional Manager. Then the order would be routed to the Corporate Lubes for processing. Everyone involved in the activities of this process belong to different functions and hierarchy levels. This long chain of communication had led to a lack of customer orientation, low awareness of customer needs and expectations and slow response. The New SBU Structure The new structure was focused on the business processes and the customer. The new structure at the top management level is the same. Five SBUs Retail, Lubes, Industry/Commercial, LPG and Aviation are customer centered SBUs and come under the director (marketing). The sixth SBU, Refinery along with two new departments IT Supply Chain and RD are under the director (refineries). Each SBU would have its own HR, IS, finance, logistics, sales, engineering, etc. The number of layers in the organization was reduced to four from six or seven. The major change is the introduction of the territories covering a smaller geographical area and focusing on specific customer segments. In retail SBU the new structure had 669 territories reporting to the four regional offices, where as in the earlier structure there were only 22 divisions which catered to all segments. In other SBUs the regional office was removed and territories were designed to directly report to the SBU heads. Each territory team leader was responsible for sales in the territory only for a specific product. The territory structure was designed to enable the field staff to focus on specific customer segments. Authority was also delegated down the hierarchy and decision making pushed to the lowest possible levels. Decisions earlier taken at the regional level were taken now at the territory level. Further authority was delegated to the role and not the hierarchy level. Administrative offices have been moved to supply locations that consist of 125 terminals for mai n fuels and 35 LPG bottling ones. In LPG SBU head office there are only nine personnel and across the territories even managers at senior positions have been forced to get business. The new design incorporated recalibration of roles and responsibilities and redeployment of more than two thousand people (around one fifth of total employee strength) across the organization. It created new roles at the front effectively using redundant manpower to increase customer interface and interaction. Since the corporate and support functions are now located within the SBUs the new design included lateral linkage mechanisms (see Appendix C). Governance Councils, Process Councils, and Task forces (to address specific organizational issues) were the mechanisms for integrating the different parts of the organization. Some Salient Features of New Structure were Highly empowered work force Decentralized decision making De-linking of authority from hierarchical levels Orientation towards internal and external customers Regular market research and customer surveys Conscious brand building efforts Organizational Structure before redesign Organizational Structure after redesign Conclusion Bharat Petroleum realises that, in the long run, success can only come with a total reorientation and change in approach with the customer as the focal point. Today, Bharat Petroleum is restructured into a Corporate Centre, Strategic Business Units (SBUs) and Shared Services and Entities. From the last many years Bharat Petroleum continues face many challenges of the quickly changing environment. Bharat petroleum make advance and changes their products and services according to the changing environment. In day by day changing in bharat petroleum only one factor has remained unchanged this is Bharat Petroleums employees which are the source of strength and motivation of Bharat Petroleums in their future innovations. Bharat Petroleum wants their employees to understand the complexity of the market, customers requirements, and offer the innovative products to meets the customers requirements. For Bharat Petroleum, promise by its staffs is a critical resource. BPCL believe that only a cheerful worker will place his best result and a good relationship with the customs, Bharat Petroleum deployed and also will plan to implement several steps to make the organisation a great place to work or worker get best organisation environment. Hewitt Associates conducted a survey for Business Today magazine in the January 2001 issue to identify the best employers, and in this survey Bharat Petroleum was one of top ten employers in India. The main motive of the survey was to discover out which companies had really charged the expressive and intellectual energy of their employees. The companies who were in the top list were Hughes, ICICI, P and G, Asian Paints, Hewlett-Packard, HLL, Infosys, LG and Compaq. Bharat Petroleum adopts significant value-based HR methods for growth of individuals and their organisational skills with a assessment to provide them with a competitive edge and also to realise their private vision in tandem with the commercial vision. Bharat Petroleum has been conferred the National HRD Award 2000 by National HRD Network for making Outstanding Contribution to HRD. At the National Petroleum Management Programme (NPMP) on Excellence in Creativity and Innovation (1999-2000), Bharat Petroleum employees bagged all the three awards in the individual category, along with four certificates of recognition in the team category.

Macbeth and the Witches Essay example -- essays research papers

Macbeth: The Witches’ Responsibility for Macbeth’s Actions The three witches that are introduced at the beginning of the play are responsible for the introduction of the ideas that caused Duncan’s death and Macbeth’s destruction but not for Macbeth’s actions themselves. They recount to Macbeth three prophecies; that Macbeth will be: 1) Thane of Cawdor, 2) Thane of Glamis, and 3) King. Macbeth welcomes the ideas spawned from the witches’ prophecies, which is what triggered the spiral of events in this story. Macbeth eventually followed through with killing King Duncan. It was sometimes thought that the witches had the ability to reverse the natural order of things. This brings to the play the idea of fate and the role it has in the play. One can wonder if Macbeth ever had a chance of doing what was right after he heard the witches’ prophecies. However, it is more realistic to believe that Macbeth was responsible for his own actions throughout the play and in the end it was he that made the final decisions. T he witches could predict the future, they can add temptation, and influence Macbeth, but they cannot control his destiny. Macbeth creates his own misery when he is driven by the guilt of his actions. This causes him to become insecure about his actions, which causes him to commit more murders. The witches offer great enticement, but in the end, it is each individual’s decision to fall for the temptation, or to be strong enough to resist their appeal. The three witches are...

Life Without Televisions Essay

When my family’s only television set went to the repair shop the other day, my parents, my sister, and I thought we would have a terrible week. How could we get through the long evenings in such a quiet house? What would it be like without all the shows to keep us company? We soon realized, though, that living without television for a while was a stroke of good fortune. It became easy for each of us to enjoy some activities alone, to complete some postponed chores, and to spend rewarding time with each other and friends. First of all, with no television to compete for our time, we found plenty of hours for personal interests. We all read more that week than we had read during the six months before. For instance, I was able to finish â€Å"The Scarlet Letter†, a novel assigned in my English class. Also my younger sister read 300 pages of the last book of the â€Å"Twilight† series. We each also enjoyed some hobbies we had ignored for ages. My dad’s old enthusiasm for gardening returned, and he started planting vegetables in his garden. My mom had time to open her bakery book and bake Italian desserts such as Profiterole and tiramisu. My sister and I played volleyball in the back yard, a sport that we loved since we were younger. In addition, my sister and I both stopped procrastinating with our homework. We both found out that it was really helpful to work on homework ahead of time; therefore I worked on chapter three and four of my Algebra homework for next week. I also finished my study guide for my English test. My sister as well worked on her French and Government assignments. Second we did chores that had been hanging over our heads for too long. There were many jobs around the house that had needed attention for some time. Cleaning our rooms was the first chore we did; my sister and I cleaned our entire room and vacuumed the carpet. Then my mom cleaned the counter tops and all the shelves of the kitchen. Finally my dad managed to clean his garage and put all of his tools back on the shelves. We also had a chance to do some long- postponed shopping. My father went to SEARS to buy a sofa that was needed in his room. My mom went to LOWES to buy accessories for her bathroom. My sister and I went to the mall to buy her prom dress and I was able to buy two pairs of jeans and two shirts that I wanted. And each of us also caught up with e-mails and did paperwork that was long overdue. My mom had some office work done, such as sales reports for the committee of her company. My dad finally wrote an e-mail to my grandma that is living in Spain with my aunt Susan. My sister also replied to e-mails from her friends that live in Italy. And I was able to complete my FASFA application for the fall semester. Finally, and probably most important, we spent time with each other. Instead of just being in the same room together while we stared at a screen, we actually talked for many pleasant hours. My parents and I never had long conversations before, and during that week, we got to know each other more than we did for the past five years. My sister and I talked more about each other and we found out that we have a lot of interests in common. Moreover, for the first time in years, my family played some games together. My sister enjoys playing Monopoly; therefore, we played almost every night. We also played chest, one of my dad’s favorite games. My mom’s favorite game is dominos; although my sister ended up winning every game. And because we didn’t have to worry about missing this or that show, we had some family friends over on a couple of evenings and spent enjoyable time with them. We would play volleyball in the back yard. After several games we would have dinner in the back patio enjoying the lovely weather while listening to classical music. And finally after dinner we would make a bonfire and sit around it and remember memories with our friends. Once our television returned, we were not prepared to put it in the attic. But we had a sense of how it can take over our lives if we are not careful. We are now more selective. We turn on the set for our favorite shows, certain sports events, and the news, but we don’t leave it running all evening. As a result, we find we can enjoy television and still have time left over for other activities and interests.

Analysis of Current Accounting System Essay

1. Terms of reference 1.1.1 This report has been prepared to cover the requirements of the learning and assessment area Principles of Internal Control and Evaluating Accounting Systems at Level 4 of the Association of Accounting Technicians (AAT) Diploma in Accounting qualification. 1.1.2 This report forms an evaluation of the Accounting System of the Inkwell Limited. 1.1.3 The main purpose of the report is: To evaluate the accounting system and procedures that are currently in place at IWL To identify weaknesses within the system, suggest possible improvements and make recommendations for improvement. To analyse cost benefit for suggested improvements. 2. Executive summary 3. Methodology 3.1.1 This report has been prepared using information provided by AAT case study text and study materials from Home Learning College. 3.1.2 Research for the recommendations has been made using internet. A list of websites used can be found in Appendix 1. 3.1.3 In developing the report support and assistance from my Home Learning College tutor was provided. 4. Introduction 4.1. Inkwell Ltd (IWL) was formed seven years ago. IWL is the medium-sized company that supplies a complete range of re-manufactured inkjet and laser toner cartridges that are fully compatible with all major printers. Since its launch IWL has grown steadily and now has revenue of over  £16 million. The company employs around 180 full-time employees. 4.2. IWL has adopted the functional structure system with three departments i.e. finance, sales and purchases. The BODs comprised of Managing Director, Sales Director and Finance Director is responsible for all decision-making activities in the company. The management structure chart can be found in Appendix 2. 4.3. The main purpose of accounting function of the IWL is to collect and process information from other departments in order to prepare statutory and management accounts as well as to determine the price of cartridges the company can pay for in order to achieve required profit margin (management accounting). The Finance Departme nt is also responsible for making sure that inventory levels meet IWL’s policy, the company’s credit rating is kept strong, management accounts are prepared every month, orders from suppliers are monitored and supplier payments are arranged for. 4.2 To make an effective use of the accounting systems and procedures in place the finance department has been divided into two main areas of accounting i.e. financial accounting and management accounting (cost accounting). The area of financial accounting has been further sub-divided into the sections of general ledger and inventory, purchase ledger, sales  ledger, payroll and personnel database. The chart showing the structure of The Accounts Department is provided in Appendix 3. 4.2.1 Sections within the finance department interact and maintain a relationship with other departments. The information flows to general ledger from the sales ledger, purchase ledger and payroll, personnel section and shops. The general ledger provides information to the Company Accountant for the purpose of preparing monthly management accounts and approving supplier payments, to The Finance Director for the purpose of preparing financial statements and to the Sales Director for the purpose of costing IWL’s products. The Purchase Ledger section has a direct relationship with the General Ledger and the IWL’s suppliers. The Sales Ledger section maintains a close relationship with the sales department as well as with the General Ledger. The Payroll and Personnel Database section is working closely with shop managers from whom it collects the information to prepare payroll for employees. The department also co-operates with external users such as HMRC in order to comply with statutory requirements. The Costing Section is working closely with The Sales Director. 4.3 The objective of financial statements is to provide information about the financial position, performance and changes in financial position of an enterprise that is useful to a wide range of users such as suppliers, customers, government agencies or financial institutions in making economic decisions, for instance, whether to grant a loan or to give credit to the company. At the financial year end the Finance Director at IWL prepares the following financial statements: 4.3.1 Income Statement: this statement provides information about the financial performance of the company in terms of revenue from sales, costs and expenses incurred to generate the profit. It also provides information about gross and net profit generated for past financial periods. It is also referred to as the Profit and Loss Account. 4.3.2 Statement of Financial Position: this statement shows the financial position of the company at the end of each financial year. It provides the information about the company’s assets, liabilities and the equity claim of its shareholders. It is also referred to as the Balance Sheet. 4.3.3 The Statement of Cash Flow: this statement provides a link between the Income Statement and Statement of Financial Position as at the year end of the  previous and current financial years. Its main purpose is to reconcile liquid funds to profit by providing an analysis of cash inflows and outflows from operating, investing and financing activities. 4.4 A stakeholder is an entity that can be affected by the results of a company in which they are said to be stakeholders, i.e. that in which they have a stake. The critical external stakeholders for IWL have been identified as follows: 4.4.1 The financial institutions- IWL has a strong relationship with its bank. Through producing a series of convincing annual business plans, the company directors have been able to raise sufficient finance to grow IWL into a significant player in the cartridge supplies sector. Without this co-operation it would be much harder to expand the Company to its current position. They are IWL’s stakeholders because they lent money to The Business and they would be affected in case The Company becomes insolvent. 4.4.2 Customers- the IWL has a base of around 120 large trade customers. These customers account for 20% of IWL’s revenue. It is imperative to maintain good relationship with customers in order to remain competitive and have high customer satisfaction level. Customers are categorised as stakeholders because the company’s actions can affect their financial position. 4.4.3 Government- The government is interested in businesses as they set out the regulations and need the businesses to do well to keep the economy healthy. Economic policies introduced by The Government through taxation, and the ability of The Government to influence interest rates, impact on the business through prices and costs. The company needs to make sure that it is paying the right amount of tax and VAT and that it complies with all government’s policies and accounting standards. 4.5 IWL is the medium-sized, centralized, manufacturing company operating nationwide. For a small sole trader or partnership type organisation, like off-licence shop, there are likely to be few transactions to process. As a result the basic single entry record system, with detailed cash book, would most likely be used. A simple structure where the owner or partners make all the decisions related to the business would also be adopted. However, the single entry system lacks controls necessary to verify the accuracy of the postings and therefore would not be practical in circumstances where a high  volume of business transactions had to be processed. Medium and large sized companies will most likely use more sophisticated, double entry bookkeeping system. Higher amount of transactions would require more people to operate it and therefore the structure would be more sophisticated too, with either divisional or matrix structure adopted. The IWL uses double entry system. 5 Analysis of the Current Accounting System 5.1 The main external regulations the IWL has to comply with has been identified as: 5.1.1 The Company Law- compulsory legislation that governs the formation and registration of limited companies. It sets out the responsibilities of companies, their directors and secretaries and also determines the requirements relating to the preparation of Financial Statements of a company. It is legally binding on all limited companies in UK. In case of any changes in The Company LAW, staff training may be required to ensure compliance which will affect The IWL’s cash flow and availability of resources i.e. staff released for training. 5.1.2 The Pay As You Earn (PAYE) Regulations- this regulation apply when a business organisation employs individuals and sets out the requirements for deducting PAYE income tax and National Insurance Contributions (NIC’s) from payments made to employees. The regulation also stipulates rules for sending PAYE income tax and employees’ NIC’s to HMRC and identify the forms and returns that must be kept and submitted when administering the scheme. Any changes to the regulations i.e. change of the company tax rate or the National Insurance Contribution (NIC) has a direct effect on IWL because these are statutory requirements and The BODs need to make sure the staffs are appropriately trained and that they comply with the regulations. This may require substantial cash outlay as well as additional labour to provide cover for absent staff so these sorts of changes may significantly affect the Company’s finances. Accounting Standards-these are the regulations and codes of practice which have been developed to try to reduce the number of different interpretations and treatments used by accountants in preparing and presenting the Financial Statements for limited companies. This regulation have a direct impact on the company’s actions, as IWL is a limited company and have to prepare Financial Statements each year. The  Finance Director, being ACCA qualified, is applying accounting standards while preparing the financial statements. Changes made to the standards may require the Finance Director to undertake additional training which again will affect the company’s finances and the availability of staff. 5.1.4 The Data Protection Act 1998- the act lays down the principles by which the personal data should be managed by ‘data controllers’. Business organisations that keep personal data in respect of living and identifiable person are data controllers. The IWL has Payrol l and Database section in the Accounts Department therefore is obliged to comply with the regulation. Only authorised members of staff are to use IWL’s computers. In case of any changes in the Data Protection Act 1998, the Company may be required to, for example, purchase new safe for keeping the records in safe and secure way or to purchase new database software to meet the requirements of the regulation as well as train staff and review and implement changes in company’s policies. 5.2 Fraud is an intentional act by management or employees in order to obtain an unfair or illegal advantage. The most common causes of fraud in a business can be identified as a lack of operational internal control procedures within the business, lack of internal anti-fraud controls, especially risk management, as well as a lack of internal audit. In order to improve fraud and theft detection, the BODs needs to regularly review company’s fraud policies and procedures to ensure that they effectively reduce risk, improve processes and are in compliance with prevailing laws and regulations. This involves identifying the company’s specific fraud risks and then developing and implementing controls, procedures and operational changes to mitigate those risks. 5.3 The most common types of fraud can be identified as the theft of assets and corruption. The effects of the fraud activities can devastate the company in various ways, for instance, financial loss, external confidence , company morale or increased audit costs. Theft- this is probably the most common method of fraud, usually carried out because staff are presented with opportunities due to lack of physical controls and little or no segregation of duties with individual members of staff being given too much personal control over procedures. Impact of the theft can be fairly easy quantified. If, for  example, the manager overstates the hours worked by an employee, these can be easily calculated by multiplying the rate per hour by hours worked. In fact this is stealing the company’s time and subsequently money. There is a high risk of such an activity occurring within IWL shops as the company has no procedure in place for sales, warehouse or administrative staff to sing in or out when they arrive or leave work. This type of fraud often happens without knowledge of the management. 5.3.2 Corruption- this form of fraud usually involves a dishonest member of staff working in collusion with others to commit acts of fraud. The example of su ch an activity is changing contract terms and conditions after it have been awarded in favour of the supplier. There is a great possibility of this type of fraud occurring in the IWL’s due to lack of internal control procedures for purchasing inventory. This results in loses to the company because, the company is paying more for the product therefore reducing the Company’s revenue. 5.4 The accounting system can support internal control by means of setting the standards and using of control systems. 5.4.1 Standards allow the organisation to define its expectation of how things should be achieved. They allow the management to monitor the performance of the employees. These standards can be based on what the organisation expects from the staff, for example, implementing of company’s procedures. The organisation will generally outline to the staff what it expects in relation to performance levels, like cost of ensuring work is carried out effectively and that the deadlines are met, as well as in relation to the error allowance. Standards should be set in relation to the organisation’s objectives and goals. A tool commonly used for the purpose of measuring performance is that of standard costing. A main feature of standard costing is variance analysis, where differences between budgeted and actual figures are monitored. This allows the organisation to identify where changes may be required. 5.4.2 Use of control in systems is aimed at ensuring that the plans of organisation are being met. Deviations found by the control monitors should be investigated and if they negatively affect organisation then corrective action should be taken. An internal control system includes all the policies and procedures adopted by the organisation to achieve the objectives of: Effective conduct of the business, Implementation of internal policies and procedures, Safeguarding the assets of the organisation, Detecting and preventing incidences of fraud and error, The accuracy and completeness of the financial records, The timely preparation of reliable financial information. Regardless of the size of the organisation the accounting system must be reliable, cost effective and capable of being used effectively by the person(s) operating it. An accounting system of the IWL is a collection of computerized and manual accounting processes, procedures and controls created to collect, record, classify, summarize and interpret financial data for decision making by management. The record keeping systems of IWL meet organisation’s requirements for financial information. The Strengths, Weaknesses, Opportunities and Threads (SWOT) analysis has been prepared to identify those areas of the current accounting system that do not operate satisfactory and can be found in appendix 4. The analysis showed that the work is going through the correct sequence of events and processes and that there is good segregation of duties within the department. However, there are areas where the systems could be improved. These have been identified as better staff training and introd uction of audit trail. Better trained staff would become specialised in the area they operate which would enable them to complete tasks more efficiently and effectively and therefore reduce costs. The audit trail would minimise potential for error and would act as a control tool for staff activity. Weaknesses Identified Within The Accounting System The weaknesses that rise potential for error and possible exposure to fraud within The Accounting System of the IWL have been identified as insufficient staff training and lack of audit trail procedures. 6.2 Insufficient staff training caused many problems during the last six months period. There was not enough cover in the sales ledger section when the clerk was off sick or on holiday leave which caused accumulation of work that affected other departments as the financial information was not presented in the timely manner. The fact that no one was able to provide cover was evident proof of staff training needs. Another area where problems  occurred due to lack of training is that of the payroll and database section. The clerk was provided with only one day in-house training of how to operate payroll software and this resulted in mistakes with the staff salaries calculations. This is the example of error that occurred because of the lack of training. Some of them have been underpaid what may result in lower staff morale and de-motivate them which will result in worse productivity or alternatively may give a reason to commit fraud. Work could be delegated to different persons what would also act as an anti-fraudulent control because the person providing cover could spot any unauthorised or suspicious activities and report it to the management. It is recommended that all staff should be sent for training in order to become multi skilled. 6.3 Another weakness identified is the lack of internal audit procedures within the accounts department of the IWL. The impact on the organisation may be significant to the company in terms of money and reputation, should the fraud activities took place. Internal audit has proved to be the most successful method of detecting fraud. It would be advantageous to any organisationif its internal audit function were able to advise management on identifying and assessing the risks associated with fraud co uld review and monitor the internal control procedures in place to minimise the risk of fraud and also actively engage in detection of fraud within the accounts function. Internal controls are also successful as means not only of deterring or preventing fraud, but also of exposing acts of fraud. Many of the causes of fraud can be guarded against and, together with analysis of reports and trends and the investigation of errors and anomalies, fraudulent activities are often expose. The typical measures introduced in practice to help deter and prevent fraud has been identified as: Educating staff and raising awareness of the possible types of fraud and the likely impact of fraud on the organisation and its stakeholders. Whilst there is a belief that that such education could not only alert staff to types of fraud but could also encourage staff to indulge in fraudulent activities, research shows that money spent on educating staff and promoting staff awareness does in fact deter fraud and in the long run benefits outweigh costs. 6.4.2 Monitoring performance and making sure that accounting procedures are being followed. One member of staff, for instance accounting technician when his review and recommendation process is  completed, could be delegated to perform this task with all the discrepancies and suspicious activities reported to the management and appropriate action taken to mitigate risks. 6.5 The company can support individuals who operate accounting sys tems using training, manuals and written information and help menus. 6.5.1 Training- well trained staffs operate their accountancy systems more effectively than the untrained staffs. A review of the training needs of the company and its accounting staff has been undertaken, these have been identified as follows: General ledger and inventory clerk- appropriate training in the work of the Sales Clerk would relieve pressure from the Sales clerk who has no accounting or credit control qualification and who has a heavy workload during busy periods. 6.5.1.2 Purchase ledger clerk- this member of staff is already familiar with the work of the sales ledger section and an update of skills in this area is worth considering. The Purchase Ledger clerk is part AAT qualified and expressed an interest in studying for intermediate level 3 exams. 6.5.1.3 Sales ledger clerk and credit controller- this staff member has experience of the purchase ledger having worked as a Purchase Ledger Clerk before joining IWL. Some further training in this area would give a greater degree of flexibility. The clerk has expressed an interest in professional accountancy training and this should be encouraged. 6.5.1.4 Payroll and Personnel Database clerk- this staff member is working on a recently installed system has a heavy workload and is in need of additional training. Further training by a company who sold IWL new system is recommended. The clerk has an accounting qualification but further training should be discussed. 6.5.1.5 Costing technician- this is the only member of staff that has the experience to operate costing system. This member of staff shows reluctance to gain accounting qualification. The issue needs to be reso lved to the benefit of the company. 6.5.2 Manuals are files containing documents which provide the user with detailed information relating to procedures and operating activities. An example of the manual is handbook created by the Finance Director of the IWL relating to the IT systems. 6.5.3 Help menus- are aimed at providing assistance to the system user by allowing them to query items relevant to their effective use of the system. It provides the information on how to use the software in the correct manner. Sage payroll has such a facility in place. 6.5.4 Written information- the example may be company policy handbook issued by the Finance Director. 6.6 Every member of accounting staff is required to comply with statutory and organisational requirements. The types of controls that can be put in place to ensure compliance may include: data security controls and administrative controls. 6.6.1 Data security controls are put in place to ensure that the organisation’s data files are not subject to unauthorised access, change, disclosure to unauthorised persons, loss, damage or destruction. The IWL has a data security controls in place, however these are not being adhered to properly. It is recommended that staff should be informed about requirements of changing the password regularly and that unauthorised person should not be given access to the company’s computers. 6.6.2 Administrative controls can be categorised as segregation of duties, written policies and procedures and supervision. Due to lack of staff training, it is not possible to segregate and share duties between workers as they are not multi-skilled. This rise a possibility of error occurring as well as fraudulent manipulation of the system. Written policies are in place however, accountability and responsibility for implementing should be clearly defined. Every member should be informed about the consequences in case the procedures are not followed. Supervision of individuals or groups involved in the processing, checking and use of information within the system is essential. It is recommended that the activities of staff should be controlled by either member of the BODs or the Company Accountant. 6.7 The potential areas of fraud arising from lack of control within the accounting system have been identified as inventory control section and the purchase ledger section. Inventory control system would benefit from acquiring the Purchase Order Processing module which would improve the accuracy and reliability of the inventory control and would minimise risk of fraud. The Purchase Ledger section need more supervision as the Purchase Manager seems to be the most unreliable and suspicious person.