Frankenstein’s Romanticism Essay

Frankenstein, by Mary Shelley, comprises and exemplifies many signature Romantic tropes. Though Shelley may integrate gothic elements into her story, the core of the novel is one of genuine and heartfelt Romanticism. Almost all Romantic ideals are overtly present and entrenched in the narrative so thoroughly that Frankenstein cannot be said to be anything but an adherent of the Romantic genre. Among these Romantic codes are the Romantic ideal of creating â€Å"something† from nothing, the use of nature as a striking and influential force, and the Romantic reverence for the consecrated cycle of life and death. Among the ideals most valued and sought after in the Romantic community was the idea of true stimulation, delved from one’s own imagination and brilliance. This is why the Romantics were among the first to speak out against replicating the works of others, stating that the most beautiful art is that which was â€Å"created from nothing†. In this sagacity, Victor Frankenstein was a true Romantic; his goal of â€Å"bestowing animation upon lifeless matter† (p. 48) is the epitome of creation from oblivion. Furthermore, his desire to do as no others have done before, breaking new ground with lofty and seemingly unfeasible objectives was one thing Romantics took pride in. The success of Victor Frankenstein’s creation mirrors Mary Shelley’s credence that, with ample determination, even the ostensibly impossible can be accomplished. One of the themes most concomitant with Romantic works is the clout and beauty of nature. When Frankenstein’s monster, lonely and abandoned, takes to the forest in an effort to track down his creator, he finds solace only in the beauty of the first of spring, claiming that he â€Å"felt emotions of gentleness and pleasure that had long appeared dead, revive within† (p. 148). This Romantic notion of nature’s altruism and spiritual healing capabilities is juxtaposed by an alternative idea tantamount with Romantics: the pure power of the natural world. As a child, Victor Frankenstein is flabbergasted by the way that lightning exenterates a large oak tree, claiming that he had never â€Å"beheld anything so completely and utterly destroyed† (p. 32). The obliteration not only indicates the power of nature, but also foreshadows Frankenstein’s creation of the monster further in the novel. This idea of Victor Frankenstein as a Romantic may lead one to ask the question, â€Å"Why, then, did the Romantic ideals turn out so poorly in this Romantic’ novel? † The answer is this: Frankenstein broke a fundamental rule of Romanticism; he attempted to disturb the sacrosanct cycle of life and death. He created the monster in an attempt to one day â€Å"Renew life where death had apparently devoted the body to corruption. † (p. 48), however, in the eyes of a pious Romantic, this would be an atrocity and insult to God in accordance with Romantic devotion for all things natural, including death. Because of this insolence for Romantic beliefs, Victor Frankenstein was mandated to pay the ultimate price. Mary Shelley’s Frankenstein can, and should, be considered a true Romantic novel. Though some of the plot and setting may have been cadged from Gothic literature, the morals and principles of the book find their place with Romanticism. From intrinsic respect of all things natural, to the omnipotence of human creation and imagination, Frankenstein embodies the Romantic spirit almost immaculately.

Level 3 Childcare – Unit 3

Unit 3 – Supporting Children. E1.. The five pieces of legislation I have chosen are:- * The United Nations on the Rights of the Child * Human Rights Act 1998 * Children Act 1989 * Data Protection Act 1998 * Framework for Assessment of Children in Need and their Families 2000   E2.. The United Nations on the rights of the child will influence working practices in the setting by ensuring that all  children have a safe, happy childhood despite of their sex, religion, social origin, and where and who they were born..The Human Right act 1998 will influence working practices in the setting because it has an impact on rights in everyday life such as what you do, your beliefs but it also includes the matters of life and death. There are also most rights which ensure that you don’t damage other people's rights too. The Children act 1989 will influence working practices in the setting because it includes the welfare of the child,  the parental responsibility which are dutie s, rights, powers and the responsibilities of parents in respect to their child and the welfare of a ‘child in need'.The Data Protection act 1998 will influence working practices in the setting because it maintains confidential policy  which will not harm the child unless it is a ‘need to know' basis which can harm the child in any way The Framework for assessment of children in need and their families 2000 will influence working practices in the setting because they analyze, understand and record about what is happening to children and young people in their families and information about the community they live in. E3..The United Nations on the Rights of the Child – The policies and procedures of this act will help to safeguard the children by treating them differently to treat them equally which makes them feel like they are in an safe environment in they are comfortable and happy in. The Human Right Act 1998 – The policies and procedures of this act wi ll help safeguard the children by taking their parents ‘Human Rights' into account so their parents can ensure their parents have a safe environment  where they can learn and enjoy.The Children Act 1989 – The policies and procedures of this act will help safeguard the children as the act  is about the welfare of the child which is very important, it is also based on parental responsibility which shows how the child is being looked after by their parents and what happens if they fail to do so as it can harm the child and it also tells us how a ‘child in need' whose health development is likely to be impaired, provided a service or if the child is disabled.The Data Protection Act 1998 – The policies and procedures of this act will help safeguard the children by ensuring that all the children in the setting are looked after properly by their parents/carers  and not harmed in any way possible, if so serious action will be taken by the social workers and o ther professionals. The Framework for assessment of children in need and their families 2000 – The policies and procedures of this act will help safeguard the children by keeping a record of the children and other members of their family and they also keep information about their local area/community.E4.. The United Nations on the Rights of the Child – The policies and procedures for this act promote fair, just and inclusive strategies which support the children by taking their sex, religion, social origin, and where and who they were born into account but treating them differently but equally so the child isn't discriminated and isn’t feeling left out but instead they feel welcome, supported and comfortable in the setting.The Human Right Act 1998 – The policies and procedures for this act promote fair, just and inclusive strategies which support the children by taking the parents everyday rights into consideration so they do not harm the child in any way . The Children Act 1989 – The policies and procedures for this act promote fair, just and inclusive strategies which support the children by looking at all aspects of what  can harm the child or if they have any health development to safeguard.The Data Protection Act 1998 – The policies and procedures for this act promote fair, just and inclusive strategies which support the children because they may put their trust in you after disclosing some information which may harm. If the information does harm the child then you cannot promise the child you can’t tell anyone because action will have to be taken but instead you promise the child to try to make it etter and also you must keep the child informed  of every step so they don’t feel scared. The Framework for assessment of children in need and their families 2000 – The policies and procedures for this act promote fair, just and inclusive strategies which support the children because the professi onals  keep all information about the child stored and recorded whilst keeping an eye on them which keeps them up-to-date about the child's everyday life and what is happening in their community.

Analysis of the American Reality, Possibility, and Dream found in “Nickel and Dimed” and “The Outsiders”

Analysis of the American Reality, Possibility, and Dream found in â€Å"Nickel and Dimed† and â€Å"The Outsiders† Every American is familiar with the concept of the American Dream. It is the social myth at the very core of the nation’s identity. Unlike other countries, the United States is not rooted in a shared ancestry, history, or language. Instead, Americans find their unity in a common aspiration—the hope of a better future for themselves and their children in the Land of Opportunity. This is the vision that drove the Puritans to brave the sea, inspired the founding fathers to sign the Declaration of Independence, and continues to bring immigrants teeming into the country. The American Dream is deeply rooted in the culture and psyche of the United States and its citizens. It is a common theme in literature as American authors struggle to interpret the social myth in light of reality. One of the most beloved discussions and deconstructions of the American Dream is a novel written by Susan Eloise Hinton when she was only sixteen. The Outsiders chronicles the story of seven boys and their struggle to overcome the stereotypes forced on them by their community. Through the eyes of adolescence, Hinton analyzes the American Dream by addressing the gulfs that separate the Dream from reality, and the reality from the possibility of achieving the Dream. Another book with a similar purpose is Barbara Ehrenreich’s Nickel and Dimed: On (Not) Getting by in America. Unlike The Outsiders, Nickel and Dimed is a nonfictional account of Ehrenreich’s experiences as she attempts to support herself by working various blue collar jobs. Ehrenreich accuses America of abandoning the working poor who, she argues, are unable to support themselves on current minimum wage salaries. Furthermore, her expos? shows an economic system that encourages the abuse and dehumanization of its low-income workers. Even while she stresses the importance of financial stability to the fulfillment of the American Dream, Ehrenreich spends a large portion of the book illustrating how a lack of humanity, in the system and between the classes, is the root cause of the large gap between rich and poor. While Hinton and Ehrenreich approach the American Dream from two very different perspectives, both conclude that a mutual respect and understanding between all pe ople, regardless of class, is essential to fully restore the Dream for all Americans. The United States of America was founded on the notion that â€Å"life, liberty and the pursuit of happiness† should be available to every citizen. The belief that these rights are available to every citizen is a great American myth. In his book The American Dream: The Short History of an Idea that Shaped a Nation, Jim Cullen calls this â€Å"idea that individuals have control over the course of their lives†¦ the very core of the American Dream, the bedrock premise upon which all else depends† (10). Hinton and Ehrenreich both attack the validity of the myth that equal opportunity is a reality in America and identify it as a source of prejudice and misunderstanding between the classes. Ehrenreich’s opinions about poverty, before she began her undercover journalism research, correspond strongly with the way average middle and upper class Americans think. She describes how she â€Å"grew up hearing over and over, to the point of tedium, that ‘hard work’ was the secret of success† (Ehrenreich 220). When she attempts to support herself as a blue collar worker, however, she finds that â€Å"you [can] work hard—harder even than you ever thought possible—and still find yourself sinking ever deeper into poverty and debt† (Ehrenreich 220). In his book, Beyond the American Dream, Charles Hayes describes how the disconnection between the myth and reality stigmatizes the poor: The higher the level of social position reached†¦ the more the people on that level seem blinded by the relative advantage of their position. For example, the middle class expects the bottom level to simply go out and get a job, failing to see the dist inct advantage they themselves maintain through quality education and social connections. The typical middle-class businessman†¦ sees himself as deserving while he sees those at lower economic levels as being lazy and undeserving. (18-19) During her experience as a temporary member of working class America, Ehrenreich found the work exhausting, both physically and emotionally. Working as a maid, she describes the â€Å"exercise† as â€Å"totally asymmetrical, brutally repetitive, and as likely to destroy the musculoskeletal structure as to strengthen it† (Ehrenreich 90). Many of her coworkers work through pain, malnutrition, or pregnancy in order to keep their jobs and because they can’t afford to take unpaid days off. Several of the maids have injuries, treated and untreated, due to their work. Despite the prevalent idea that the poor can break free from poverty simply by working hard, Ehrenreich’s coworkers endure body-breaking work without having the opportunity to save enough to change their situation or seek out a different job. Like Ehrenreich, Hinton also argues that equal opportunity is a myth that contributes to prejudice. In The Outsiders, Ponyboy, the narrator, lives in a world divided by social class. The poor kids living on the East side, labeled â€Å"greasers† by the rest of the community, endure a multitude of stereotypes and stigmas. Ponyboy, and the other boys who make up his adopted family, or gang, know the labels well. On their way to a fight, they â€Å"embrace the stereotypes† (Inderbitzen 360), chanting: â€Å"‘I am a greaser†¦, I am a JD and a hood. I blacken the name of our fair city. I beat up people. I rob gas stations. I am a menace to society. Man, do I have fun O victim of environment, underprivileged, rotten, no-count hood!’† (Hinton 144). Despite their willingness to unite under these stereotypes, however, Ponyboy’s account of events brings the reader to a different understanding of the greasers. One member of the gang, in particular, allows the reader a fresh perspective on these dehumanizing stereotypes. Dally, who has â€Å"spent three years on the wild side of New York and had been arrested at the age of ten,† is the hardest kid of the group: â€Å"tougher, colder, meaner† (Hinton 19). Even Ponyboy, though he respects Dally, doesn’t like him. The tough fa?ade rapidly crumbles, however, when Johnny, Dally’s friend, dies from injuries sustained while rescuing children from a burning building. â€Å"‘That’s what you get for tryin’ to help people, you little punk,’ Dally blurts at Johnny’s body, ‘that’s what you get†¦Ã¢â‚¬â„¢Ã¢â‚¬  (Hinton 157). Dally’s own life circumstances have taught him that selflessness, such as Johnny’s heroic efforts, results only in personal disaster and pain. Since his childhood, Dally has learned to meet the world with a cold detachment in order to survive the harsh, inner-city streets. Whe n he loses the only person who had slipped past his defenses and grown close to him, the pain overwhelms Dally. He pulls an unloaded gun on the police, forcing them to shoot him. Though Dally embodied many of the stereotypes forced onto all greasers, ultimately he was just a child trying to protect himself in a world where no parent had ever cared for him. The great tragedy of his death is that Dally still had the potential to be an extraordinary person. In him, Johnny saw a strong, â€Å"gallant† hero (Hinton 84), someone to look up to. Dally’s efforts to save Johnny from the fire at the risk of his own life provide a glimpse into the person he might have become had the circumstances been different. Unlike the labels suggest, Dally was not ruined beyond repair or redemption by his environment. He was still a human being, and, as such, he still had the ability to choose who he might have become. The myth, therefore, perpetuates stereotypes that prevent empathy and guid ance from being given to kids because they are viewed as already beyond help. Despite the myth of equal opportunity, the American Dream is still carried in the hearts of poor and rich Americans alike. Ehrenreich and Hinton each comment on what the Dream looks like through the eyes of the poor and compare it to the Dream as interpreted by the middle and upper classes. After examining the Dream of each class, both authors conclude that the Dreams are complimentary, not antagonistic. In Nickel and Dimed, the viewpoints of those struggling with poverty come in the form of interviews with Ehrenreich’s coworkers. Near the end of her job as a maid, Ehrenreich asks the women who she was working with how they felt about the owners of the houses they clean, â€Å"who have so much while others, like themselves, barely get by† (118). Answers two of the women give shed light on a commonality in the Dream held by each person struggling with poverty. Lori responds, â€Å"All I can think of is like, wow, I’d like to have this stuff someday. It motivates me and I don’t feel the slightest resentment because, you know, it’s my goal to get to where they are† (Ehrenreich 118). Colleen’s answer is somewhat different: â€Å"I don’t mind, really, because I guess I’m a simple person, and I don’t want what they have. I mean, it’s nothing to me. But what I would like is to be able to take a day off now and then†¦ if I had to†¦ and still be able to buy groceries the next day† (Ehrenreich 119). Though Lori and Colleen have different Dreams, the need for economic security is common to both. Without enough income to begin saving, the poor are trapped in their current situation without hope of escape. Even the ability to find a higher paying job is severely limited by lack of time, energy, and transportation. The smallest disaster could push their delicately balanced lives over the edge and leave them without either a job or money. The Dream of the rich, as expressed in Nickel and Dimed, comes from the author’s own perspective. Both Ehrenreich’s desire to research and write the book, as well as comments she makes about her own state of mind, reveal her own, middle-class Dream. Reflecting upon her â€Å"savior complex,† Ehrenreich admits, â€Å"Even my motives seem murky at the moment. Yes, I want to help Holly and everyone else in need, on a worldwide basis if possible. I am a ‘good person,’†¦, but maybe I’m also just sick of my suddenly acquired insignificance. Maybe I want to ‘be somebody,’†¦, somebody generous, competent, brave, and perhaps, above all, noticeable† (Ehrenreich 99). The need to matter is one she constantly wrestles with while preforming the menial tasks required of her from the various blue collar jobs she works. In order to cope with each of her jobs, Ehrenreich either finds meaning in it or creates meaning from pure fanta sy. In what she calls a â€Å"psychic flotation device† (108), Ehrenreich pretends, â€Å"I am not working for a maid service; rather, I have joined a mystic order dedicated to performing the most despised of tasks, cheerfully and virtually for free—grateful, in fact, for this chance to earn grace through submission and toil† (108). Unlike those who risk going hungry day by day, with no foreseeable route of escape, Ehrenreich is not really in any danger of starvation. Her basic needs are met and her current situation is only a charade. Her Dream focuses much more heavily on the upper levels of Maslow’s hierarchy: belonging, esteem, and self-actualization (â€Å"Need-Hierarchy Theory†). It is, in fact, these needs that have driven her to spend time living as one of America’s working poor. By temporarily giving up her privileged position, Ehrenreich is fulfilling her own Dream of doing meaningful work and being somebody who matters. In The Outsiders, the Dream of the lower class is expressed through the narrator. Like Ehrenreich, Ponyboy also shares with the reader his own fantasy: I loved the country. I wanted to be out of towns and away from excitement. I only wanted to lie on my back under a tree and read a book or draw a picture, and not worry about being jumped or carrying a blade The gang could come out on weekends, and maybe Dallas would see that there was some good in the world after all, and Mom would talk to him and make him grin in spite of himself†¦ She could talk to Dallas and keep him from getting into a lot of trouble. (Hinton 56) Like Colleen and Lori, Ponyboy also desires a certain amount of economic stability and freedom, but his Dream goes much deeper than that; he also wants peace. In his neighborhood, torn apart by social class, the greasers cannot even walk alone without fear of being jumped by the socs, kids from wealthy families who â€Å"had so much spare time and money that they jumped [greasers] and each other for kicks, had beer blasts and river-bottom parties because they didn’t know what else to do† (Hinton 51). Ponyboy’s idyllic version of the country represents his Dream for the world: a place where nobody has so little money that they are â€Å"hardened beyond caring† (Hinton 67) like Dally or so much money that they have nothing left to work for, like the socs. In his Dream, he is once again cared for by his parents. He is allowed to enjoy his childhood rather than wrestling with adult problems in an adult-less world. The Dream of the upper class is related by the soc Cherry Valence who confides in Ponyboy, telling him that being rich isn’t all it’s made out to be: ‘We’re sophisticated—cool to the point of not feeling anything. Nothing is for real with us. You know, sometimes I’ll catch myself talking to a girl-friend, and realize I don’t mean half of what I’m saying †¦ Rat race is a perfect name for it,’ she said. ‘We’re always going and going and going, and never asking where. Did you ever hear of having more than you wanted? So that you couldn’t want anything else and then started looking for something else to want? It seems like we’re always searching for something to satisfy us, and never finding it. Maybe if we could lose our cool we could.’ (Hinton 46) Cherry’s Dream, ironically, is to have a Dream—something to strive for. Like Ponyboy, she lives in a world consumed by money, only, rather than having too little, she has too much. The class culture she grew up in demands she meet social expectations, never letting her true self shine through. In talking to Ponyboy, she is able to make a genuine connection with another human being because she does not have to worry about keeping up appearances or fitting into cultural stereotypes. Just as Ehrenreich was able to fulfill her Dream of bettering the world and doing something meaningful by entering into the world of the working class poor, Cherry also found her Dream fulfilled when she stepped outside of her own social class and befriended a greaser. For both Hinton and Ehrenreich, the only way to restore equal opportunity to America and allow each individual the possibility of living the American Dream is through mutual friendship and respect between social classes. Works Cited Cullen, Jim. The American Dream: A Short History of an Idea That Shaped a Nation. New York: Oxford, 2003. Print. Ehrenreich, Barbara. Nickel and Dimed: On (Not) Getting By in America. New York: Henry Holt, 2002. Print. Hayes, Charles, D. Beyond the American Dream: Lifelong Learning and the Search for Meaning in a Postmodern World. Wasilla, AK: Autodidactic Press, 1998. Print. Hinton, S. E. The Outsiders. New York: The Viking Press, 1967. Print. Inderbitzin, Michelle. â€Å"Outsiders and Justice Consciousness.† Contemporary Justice Review. 6.4 (2003): 357-352. Web. 29 Dec. 2011. Need-Hierarchy Theory.A Dictionary of Psychology. Oxford Reference Online. Web. 25 Jan. 2012.

Confidentiality and Anonymous Sources Assignment

Confidentiality and Anonymous Sources - Assignment Example Many feel that the journalist crosses the line of credibility when they extend this confidentiality to the identity of the story’s source. They suggest that reporters use anonymous sources as a shortcut. It’s easier than using investigative techniques such as uncovering documented evidence and speaking to a larger number of people than solving an intricate but credible puzzle.  A journalist that wants their story to be believed uses at least two named sources in a story. Using just one source that is unknown to the reader, and sometimes the reporter, for the sake of sensationalism and competition is, unfortunately, becoming a common practice. Others, including responsible journalists, firmly believe that the use of confidential or anonymous sources by journalists is essential in providing the public with vital information. This is because certain potential sources in sensitive government or business positions would not be willing to offer information without the assur ance that their identity remains confidential. Many journalists view their job as a duty to inform the public regarding unscrupulous dealings by those who wield power over the public. Those that advocate free speeches argue that if the media employs the use of anonymous sources conscientiously in a genuine effort to generate credible stories, the significance of the information outweighs any apprehensions regarding the origination of those sources. Both lines of reasoning are valid yet each must admit the other’s weaknesses

Flash Cards Spelling Game Coursework Example | Topics and Well Written Essays - 1500 words

Flash Cards Spelling Game - Coursework Example Flash Cards spelling game The game is played by giving each student a flash card. Each student should read out the word in his/her flash card and pick a volunteer to spell the word. The student who spells the word correctly becomes the next person to present. The game continues and only stops when all students have presented their words and correct spellings are done on each word. The teacher should first arrange the students to sit in a circle. Second, the teacher will issue each student with a unique flash card, which should not be shared with the neighbor. Third, the teacher should explain the game to the student and make sure that they understand the game. To start the game, the teacher will pick one flash card with a word â€Å"cupboard,† read the word aloud, and invite volunteers to spell the word. The picked student is supposed to spell the word without making any mistake within 10 seconds. If the picked student makes a mistake, another student among the volunteers will be picked until the word is spelled correctly. The student who gets the spelling right becomes the next one to present their word. The next student reads out the word in his/her flash card and invites volunteers to spell the word. The student with the correct spelling becomes the next one to present. ... Each team has equal opportunities to spell the words apart from when one team fails and the word has to be spelled by the other team. Each team has 10 seconds to spell the word which when it lapses, the next team gets the opportunity to spell the word. Each correct spelling earns the team 5 points where the team with the highest points wins the game. The teacher will first divide the class into team A and team B to contest on the spelling of 14 words he/she will instruct. The words are children, parents, compound, car, kitten, puppies, carpet, television, bedroom, grandfather, grandmother, home, brother, and sister. Second, the teacher should give instructions on how the game is played by use of an example of a word like â€Å"uncle.† The teacher reads out a word and chooses a team to spell the word in 10 seconds. If the team fails, the second team gets the opportunity to spell the same word which becomes a plus for the team if they get the spelling right. Each team gets seven opportunities to spell a word, meaning the teacher will pick the teams in an alternating manner. The teacher starts the game by asking team A to spell the word â€Å"children.† If the team A spells the word correctly, the teacher reads the second one and asks team B to spell. The game continues and only stops when all words have been spelled correctly. The team with the highest scores becomes the winner of the game. To address sentence structure mistake, â€Å"Cut-up sentence Kabadi† and â€Å"Add a word† games will be used. In both activities, students will get a chance to interact with sentences while making corrections on them where necessary. Cut-up sentence Kabadi The game is played by having two teams

United States support for European Integration Term Paper

United States support for European Integration - Term Paper Example While the European integration unfolded during the Cold War, the United States expressed and entered its support for a more united Europe. Much issue was attributed to such support, primarily because of the fact that a united Europe might eventually create a potential diplomatic and strategic rival to the United States. However, others are quick to point out that such support was extended because the United States has always been supportive of European success. Various theories have been suggested explaining the US support for European integration. This paper shall discuss two of these theories, and it will establish how these theories would explain this series of choices, and how the two theories would tend to agree and disagree with one another on this question. This essay would also evaluate how, based on these explanations, and what would be expected for the future of US-EU relations. It shall also consider which explanation and which theory’s predictions would I find more compelling, and why. Body The United States supported the European integration because it believed that a united Europe would be within the purview of the United States and its national security (Ekovich, 2009). They believed that an integrated Europe would further support the region’s democratic goals. ... These two countries have had stormy relations with each other for a long while, further exacerbated during the Second World War. Americans saw European integration as a means of forging renewed relations between these two countries. The Americans also believed that the integration would provide a venue for more American businesses in Europe, thereby also helping to manage decision-making processes (Morgan, 2005). The integration has made negotiations easier, with one individual speaking for several countries in order to establish significant decisions. In effect, separate and multiple negotiations were negated in the long run. American also believed that a stronger European integration and economy was in the best interest of the US and Europe (Morgan, 2005). The integration simplifies business transactions, making Europe a more favorable recipient of American investments. Emotional affinity can be significant in managing views on political actors and objects, especially when other co gnitive standards of reference do not sufficiently apply (Chong, 2000). Possible aversion toward the European integration is not based on cost/benefit evaluations or cognitive mobilization; however it is based on the fear of other cultures (McLaren, 2002, p. 553). The foundation of such approach or decision is even more persuasive due to the fact that the European Union is not just an international regime which is meant to decrease barriers to trade, or decrease the costs of transaction in intergovernmental bargaining. In fact, the EU is shaping up as its own policy-maker, and seems to pose a threat to the national integrity and sovereignty of the region (McLaren, 2002). America does not support such possibility, however it does favor the

What Effects Does Reading Recovery Have on Student Learning Research Paper

What Effects Does Reading Recovery Have on Student Learning - Research Paper Example This paper seeks to explore what effects Reading Recovery has on student learning with special reference to the significance of reading recovery intervention and the various approaches employed by specialist instructors. Definition of Reading Recovery: Reading Recovery is understood as a supplementary education program for the lowest-achieving first-grade children. For Dr. Marie Clay, reading is â€Å"a message-getting, problem-solving activity which increases in power and flexibility the more it is practiced† and â€Å"that within the directional constraints of the printer’s cue, language and visual perception responses are purposefully directed by the reader in some integrated way to the problem of extracting meaning from cues in a text, in sequence, so that the reader brings a maximum of understanding to the author’s message† (Clay, 1991, p. 6). As the quotation makes it clear, the first grade learner should be trained to acquire the message behind the reading process and it is the duty of the instructor to identify the stumbling blocks before the learner and to help him for problem solution. Goal and specifics of Reading Recovery: According to Wilson and Daviss, â€Å"the goal of Reading Recovery is to dramatically reduce the number of first-grade students who have extreme difficulty learning to read and write and to reduce the cost of these learners to educational systems† (Reading Recovery: Basic Facts 2010). For this, it is essential that the instructors identify the right lowest-achieving first graders and entrust them to a specially trained Reading Recovery teacher who is able to build their confidence level and enable them to work independently in the regular classroom. The selected students are offered a half-hour lesson each school day for 12 to 20 weeks with a specially trained Reading Recovery teacher and their lessons are discontinued as soon as the teacher feels

Supply Chain Management and Logistics Coursework

Supply Chain Management and Logistics - Coursework Example 4.1.4.5 Don't reinvent the wheel 23 4.1.4.6 Map out the Risk process 23 4.1.4.6.1 Building Risk modules 24 4.1.4.6.2 Identify inputs and parameters 24 4.1.4.6.3 Simulate 24 4.1.5 Create the plan 24 4.1.6 Implementation 25 4.1.7 Review and evaluation of the plan 25 4.2 Limitations 26 4.3 Areas of Risk Management 26 4.3.1 Enterprise risk management 26 4.3.2 Risk management activities as applied to project management 27 4.4 Risk management and business continuity 28 4.5 The proposed methodology 29 4.6 Quality Targets of the Simulation Models 30 4.7 Gantt chart showing the activities against time 31 5. Case study of AON 34 5.1 Global risk management solutions 34 5.1.1 Mergers & Acquisitions 34 5.1.2 Captive Services and Alternative Risk Transfer 35 5.1.3 Crisis Management Practice 36 6. Conclusion 40 References 42 1. Introduction Supply Chain Management (SCM) is a technology-enabled management approach to getting goods and services from a firm's suppliers to its customers in a quick, efficient and cost effective manner. SCM links and co-ordinates these flow among business entities across the entire value chain (Bill Detwiler). This includes material suppliers, production facility, distribution, services and customers; linked together via the feed-forward flow of information and the feed-back of materials [Evans, 1995]. 1.1Nature of study This project is to examine management logistics in supply chain management as it relates to the business process with the goal to produces a model for risk management. The project is descriptive in nature. It seeks to quantify the types of risks manufacturing management has experiences and models used to develop resolutions. This will be accomplished using experimental simulation models. 1.2 Reason for...The objective of this study is to examine management logistics in supply chain management as it relates to the business process with the goal to produce a model for risk management. It also demands a holistic understanding of risks, assessments, and responses in supply chain management. Supply Chain Management (SCM) is a technology-enabled management approach to getting goods and services from a firm's suppliers to its customers in a quick, efficient and cost effective manner. SCM links and co-ordinates these flow among business entities across the entire value chain (Bill Detwiler). This includes material suppliers, production facility, distribution, services and customers; linked together via the feed-forward flow of information and the feed-back of materials [Evans, 1995]. This project is to examine management logistics in supply chain management as it relates to the business process with the goal to produces a model for risk management. The project is descriptive in nature. It seeks to quantify the types of risks manufacturing management has experiences and models used to develop resolutions. This will be accomplished using experimental simulation models. 5. This project further seeks to modify the future of risk incidence and intensity of threats or opportunities and their possible impact on business performance (Chapman and Ward, 1997).

Response to No Reservations Saudi Arabia Essay Example | Topics and Well Written Essays - 250 words

Response to No Reservations Saudi Arabia - Essay Example The video captures the Social status and traditional aspects through Danya’s explanation that indicates that not every place they can visit and find porches. The western culture is unacceptable for women in Saudi Arabia, which is indicated by the type of clothes worn by the people of Saudi Arabians. In addition, they depend on the old ways of transportation, which is the use of camels. Consequently, the country has engraved traditional ways of doing things. The video show the Saudi mall that is full modernized women clothes, which contradicts the rule women are supposed to cover themselves from head to toe. It is evident throughout the video that the Jeddah is about 95% desert and Saudi Arabians spend their time by trapping lizards to eat. Saudi Arabians have unique cultural practices and advocate for gender discrimination against women as shown from the video. The food taken, clothes worn and the lifestyle shown in the video clearly shows that the people of Saudi Arabia are far from modern western

Business Research Process Essay Example for Free

Business Research Process Essay Abstract The business research process is an important tool that can help the marketing in a business. By using the steps of this process managers are able to make decisions based on the study of the consumer and target audience. It is also important to identify the competitors in order to stay profitable and competitive. Business Research Process The business research method involves the studying of all parts of a company, the customers, and the market to make important decisions for the business. The strengths and weaknesses of a company are evaluated but especially how a customer views their goods and merchandise. Management studies the competition and the industry that which they are a part of. As part of the management at AZ Alarm Company, I make use of the business research process myself. The first step in this process is to identify the significant competitors in the industry. In the alarm industry it is important to know what other companies are offering so that we stay competitive and bring in new customers while still making a profit. Most of this information is readily available and easy to obtain. The second step in the process is to study the customer or consumer. Doing this enables management to find out what the needs and wants are in order to create new products. By analyzing this information it is also to be determined the amount of money someone is willing to spend on these services. After this information has been gathered it is ready to be analyzed. Companies sometimes use the SWOT (Strengths, weaknesses, opportunities, and threats) analysis. This method enables a business owner or management to enhance their strengths and to figure out what needs to do to change their weaknesses into strengths. Opportunities need to be taken advantage of and utilized because they will not always be available. The target audience also needs to be taken into consideration. If a business is marketing to people that will not use or benefit from their product or service they will not be able to meet their full potential. This can also affect their profit and gain immensely. All of the steps in the business research method are only effective if the information is used and applied to develop and better their marketing strategies. Collecting and analyzing data is something that is ongoing and should be done continuously. As times and technology change so does a consumers wants, needs, and preferences. At AZ Alarm we are always to striving to have the newest and latest technology but also at a competitive price so that we stay on top. References Cooper, D., Schindler, P. (2011). Business research methods (11th ed.). New York, NY: McGraw-Hill/Irwin. Suttle, R. (2013). The Steps in a Business Research Process. Retrieved from http://smallbusiness.chron.com/steps-business-research-process-3294.html Suttle, R. (2013). What Is a Business Research Process?. Retrieved from http://smallbusiness.chron.com/business-research-process-3279.html

Transactional Vs Transformational Leadership

Transactional Vs Transformational Leadership This essay is required to conduct a better understanding of leadership styles transactional and transformational leadership styles from researching on Richard Branson and Steve Jobs success, and discuss about different types of changes (incremental and radical changes) may occur in an organisation in order to learn change management methods can be applied to a real case (Virgin Group). Although both of the excellent leaders exhibit characteristics of both transactional and transformational leadership styles, this essay will identify Steve Jobs as a transactional leader and Richard Branson as a transformational leader with three reasons for each statement. This essay will identify and describe six examples of changes (incremental and radical) for each leader (three examples each type). At last, this essay will discuss about the concepts of change management and explain Kotters 8-Step Change Model by applying to a real case (Virgin Group). Transactional Leadership VS Transformational Leadership Good leadership is the key to the success of an organization. Transactional leadership is performance-oriented and transformational leadership is people-oriented. To be more specific, transactional leadership involves reinforcement to monitor and justify followers performances by using reward and punishment, while transformational leadership tends to inspire and motivate the followers loyalty and concentration by leaders charisma. Steve Jobs as Transactional Leader Transactional leaders characteristic behaviours are: (Barbuto, 2005) Contingent Reward Contingent reward is actually a usual way that most of the managers use to motivate teams, create positive competition and improve effectiveness. Steve Jobs had the impressive ability to notice talent and active employees and allocate them to the right place in the company. Each year, Jobs took his top 100 people on a retreat. It is not only a reward as a vacation, but also an acknowledgement from STEVE JOBS! In my opinion, acknowledgements from successful genius would be the best reward for my hard working. Management by exception Transactional leaders take actions based on the exceptions (performance) of the employees. Steve Jobs categorised his followers as either geniuses or bozos, and quickly firing those who fall in the latter camp (Greene-Blose, 2012). Another characteristic of transactional leadership would be the desire for control which is typical Steve Jobs style. His favourite presentation tools were a whiteboard and a Magic Marker, which gives him fully control in the conference. After his reinventing Apple, Jobs had several weeks of product review sessions. Finally he run out of patience and shouted the team to stop, grabbed a Magic Marker to the white board and wrote down four words: Consumer, Pro., Desktop and Portable. Then he said:Here is what we need! (Isaacson, 2012) This is Steve Jobs, full of power and passion, who gave clear incentives and strategies to his followers with his wisdom and visions. Richard Branson as Transformational Leader Transformational leaders characteristic behaviours are: (Barbuto, 2005) Idealized influence Richard Branson has become a role model for his followers inside or outside of his Virgin Empire by his own passionate and fearless life style. With his own words, You want to create something you are proud ofà ¢Ã¢â€š ¬Ã‚ ¦ That has always been my philosophy of business (Branson), Richard Branson broke many world records such as the fastest recorded Atlantic crossing by boat, the first Atlantic crossing by hot-air balloon, etc. He proved that anything is possible to his followers and the rest of the world with real examples. (Ocker, 2008) Inspiration motivation Richard Branson is a visionary leader with dreams and relentless work attitude which make those dreams come true. At the early stage of Virgin Group business, he once said:I want Virgin to be as well-known around the world as Coca-Cola. (Branson) After decades of time, the brand of Virgin have become world well-known, and covers many different areas of business which Coca-Cola wound not dare to try. Those kinds of ambitions and courage ties his group together and close, and leads him to keep on improving Virgin Group services and productions. Individualized consideration Richard Branson business maxim is staff first, customers second and shareholders third (Locke, 2009). One of his most famous and interesting story would be the lawsuit against British Airways for its protracted libel actions and ended with a settlement of about  £600,000 total. After Richard Branson got the money, he divided it to all his employees for their hard working. It was not only a reward, but more like sharing a triumph. On the other hand, the major reason of Richard Bransons business success is that he takes care of customers needs with innovations and consideration, such as placing a rubber ducky in each bathroom of Virgin-owned hotels in order to make guests feel ate home, putting Listening Posts in their record stores and allowing customers to listen to entire CDs before purchasing. (Richard Branson Virgin) In general, transformational leadership style is considered more as a friendly and flexible way to organize a company, while transactional leadership is considered more tough and efficient. It is hard to say which one is better. All the good leaders all over the world (include the two above) have the characteristics of the both leadership styles., such as Steve Jobs charismatic characteristics and spiritual motivating speech skills (Transformational), and Richard Branson strict management ways on the lower level positions in the organisation (Transactional). Transformational leadership does not replace transactional leadership but improves the effectiveness of transactional leadership from a different angle. (Bernard, Bass, Riggio, 2005) Incremental Changes VS Radical Changes Changes are inevitable in human lives as well as in business operations. Incremental change takes place over a long time period for development purposes, while radical change is more often triggered by a crisis or a business opportunity. There are several differences listed in the following table. Incremental Changes Radical Changes Reasons Business development Expansion Dealing with crisis Seizing a significant business opportunity Period Long period of time Short period of time Examples Improvement Such as TQM, new system implementation Revolutionary changes Such as restructuring, merger, take-over Approaches types May be small, slow, on-going May be onetime events, quick Respond and effect Hardly noticed by the management level Immediately adapt May cause resistance to changes Steve Jobs Incremental Changes Example1: Pixar In 1986, Steve Jobs bought The Graphics Group from Lucasfilm for $10 millions, changed the name to Pixar and started his career in animation manufacturing. With his visionary plans and technology support from his computer company NeXT, Pixar developed a software package called RenderMan (which has been widely accepted and used in filmmaking industry). RenderMan was implemented into the existing Pixar production line slowly in order to improve quality of the products. After ten years time, Pixar finally achieved an amazing success in the animation filming industry. It kept producing a series of animation films, beginning with Toy Story (1995), which led Pixars worth to over $1.5 billion. It took 10 years to implementing and perfecting the new software into production and transferring Steve Jobs leadership style into Pixars existing operation, and achieves a remarkable improvement at the end. This is an incremental change made by Steve Jobs. Example2: Digital hub strategy After Steve Jobs returning to Apple in 1997 as an interim CEO, he successfully brought Apple back to profitability with a amazing consumer desktop computer iMac. By facing negative predictions about proclaiming PCS would disappear within a couple of years, Steve Jobs continuously led Apple to keep on perfecting i products with the meaning of internet, individual, instruct, inform and inspire as the same way Apple always do. (Steve Jobs introductory 1998 iMac slide show) In 2001, Steve Jobs unveiled the Digital Hub Strategy to the public and in the next 10 years time he kept on launching a series of new products which extremely changed and led the trade of the whole world. (Kurian, 2012) There was an interesting event that Steve Jobs called himself as the iCEO of Apple instead of interim CEO humorously which entertained the public very much (Macworld San Francisco 2000). It was also a smart way to promoting i products while teasing with the board of Apple for rehiring him as a temporary executive officer. This huge successful change took 10 years to be accomplished followed by Steve Jobs leadership piece by piece. It maintained the old producing direction and improved production qualities. It was a long period on-going process of implementing Jobs wisdom into Apple Company. Example3: Retirement from Apple Steve Jobs was diagnosed with pancreatic cancer in 2003, but he kept on denying any serious problem. That is why everyone was surprised when Apple announced that Steve Jobs would not go on stage for the Macworld keynote in 2009, and he took six months off at the same year. Jobs finally resigned as CEO of Apple in 2011 but remained as the Chairman of the companys board, and he passed away after 6 weeks. (Kurian, 2012) There may be some radical changes involved for damage control purpose, but in general, Steve Jobs took care of his retirement carefully and smoothly to avoid negative impact within 3 years time. For instance, he distributed his responsibilities to other executives step by step, and before his final resign, he strongly recommended Tim Cook in written, that letter was released to the public later in order to retain faith. The whole process was carefully planned and implemented in a long time step by step. In my opinion, it can be an incremental change. Steve Jobs Radical Changes Example1: Macintosh VS Lisa In the early 80s, Apple was creating a business-oriented computer named Lisa under Steve Jobs supervising, but later after that, Steve Jobs thrown out of the Lisa project because of his bad temper. He was so angry and decided to take revenge by developing a small project called Macintosh in order to destroy the sales of Lisa. (Kurian, 2012) It was a radical strategy. Macintosh had user-friendly interface (point-and -click) which inspired other computer manufactories and changed the direction of computer industry since then, but it was not as welcome to the market as Jobs expected though. At that time, IBMs PC was more compatible with its cheaper price. Because this action was taken rapidly without well planning and careful market researching, Macintosh project failed. Example2: Staging a Coup There was another revenge taken by Steve Jobs after his removal from Lisa project, he tried to stage a coup. As we all know, he failed again. (Kurian, 2012) It was a restructuring plan, and he took actions rapidly. But without endorsement from Apple board of directors and support from other colleagues, he got fired from his own company. Example3: Reinventing Apple By 1996, Apple rehired Steve Jobs as an informal adviser to the CEO. At that time, Apple was keeping on losing money and Steve Jobs staged another coup. He successes this time and became an interim CEO in 1997.The first thing he had done after his promotion is cutting off the production lines and focused on four products. This effective decision brought the lost confidence back to the Apple community (Kurian, 2012). In the meantime, Jobs took other actions such as announcing a new slogan Think Different and launched an amazing project which brought Apples resurgence lately, the iMac. (Edwards, 2008) Those actions and decisions above are radical changes (restructuring and redesigning the production processes). They were new strategies to the company for solving a financial crisis in a short time period. Richard Branson Incremental Changes Example1: Virgin Atlantic There are some unique features Virgin Atlantic has while other airways may not have can be considered as incremental changes. Such as, serving a cup of ice cream while passengers watching movies during travelling in order to provide a better service. Virgin Atlantic does not provide meals for short distance flight in order to reduce ticket price. This kind of services is provided for improving quality of service. Example2: Virgin Group Because Richard Branson received a lot of support from his family and friends during hi early period of business stage (borrowed money from his auntie and supported by John Lennon), the whole Virgin Group services can be considered as a long term process for implementing Richard Bransons plan of giving back to the society and helping those people who has ambitious but doesnt have opportunities. Such as, Virgin Money provides a set of formalised documentations help people who need loans. Although Virgin Money U.S. did not work well in USA, Richard Branson helped millions of people with his good heart in UK. Those actions can be considered as Incremental Changes. Example3: Eco-friendly efforts In 2007, Richard Branson launched Virgin Earth Challenge dedicating in to environmental issues. He made several decisions that supervised the whole world, such as a $25 millions prize for inventors who comes up with a viable solution for scrubbing carbon gases from atmosphere. He also pledged to reinvest all profits from Virgin transportation business over the decade into developing ecologically benign fuels. This kind of actions may not affect other Virgin companies, but they will improve Virgin Groups reputation, it is also a long time period project. Richard Branson Radical Changes Example1: Virgin Records Shop At the beginning, Richard Branson started his records business as mail ordering company in London, and it went well. After a postal strike, the mail order business was crippled. Richard Branson was forced to seek new outlets and he opened his first retail store in Oxford Street in 1971. This was a strategy for dealing with a crisis situation, and operated immediately. It changed Virgin Records business process and structure. Example2: Selling Virgin Music Group Selling Virgin Music probably would be the hardest decision Richard Branson has ever made in his whole lifetime. This decision was made in order to get money to take Virgin Atlantic back into private ownership (Vinnedge, 2009). This change was forced by a financial crisis and included restructuring process. Example3: Closing Virgin Money U.S. Richard Branson launched a loan servicing company called Virgin Money U.S. in America in 2007, and began its withdrawal after 2 years (Lepro, 2010). Its social loans were transferred to Graystone Solutions. This time, Richard Branson misjudged the market and had to make the decision in order to limit the damage. Other reasons of this collapse might be the bad economy and different culture in America. This change included restructuring and take-over in a short time. To sum up the above examples and explanations, incremental changes are normally well planned and taken over by pieces, there is less possibilities of failure. Radical changes are immediate responses for a crisis or significant opportunity, there are chances of failure. Change Management in Virgin Group Story of Virgin Mobile In 2007, Virgin Group announced the completion of its biggest challenge which brought over 10 million customers and 13,000 employees merger of NTL, Telewest and Virgin Mobile under the Virgin Media brand. It is known as the largest Virgin Company in the world. This operation took more than two years to complete the whole the merger, and Virgin Group handled it carefully, especially on employees resistance. Reasons of employees resistance to this change and strategies It is necessary for leaders to understand that resistances to changes are normal. In order to deal with those obstacles, leaders have to identify reasons of employees resistances firstly and develop different strategies for different situations. Some common reasons are following: Fear Mostly, employees fear comes from uncertainty about their career. In this situation, employees were worried about if there would be a layoff or if they were qualified for the new company. Strategies: Virgin Group kept employees involved during managing changes. The high level of the management went done to the front line staff and listened to the staffs ideas and problems, and shared their own experiences. Richard Branson took care of individual needs carefully. Meanwhile, he also announced that if the employees no longer have the enthusiasm, they would be better to find a new job. As long as the employees performed with full responsibilities, they would always be considered as a part of the company. This kind of instructions increased the sense of the urgency, and motivated employees to move on positively. No faith in new process Former NTL and Telewest employees might have uncertainties about the new process of Virgin Group. Because NTL and Telewest Company had several years of struggling with the bad economy environment, they could not be sure whether the new company would lead them to improve the organisational performance. Strategies: Richard Branson gave responsibilities to his employees, and went to the front line personally to inform clear instructions. Establishing clear instructions and explanations, and demonstrating a picture of a better future would increase employees faith and certainty of the new process. Comfort personal preference Former NTL and Telewest employees had their own ways of daily operations, and the new company brought its new ways of doing business, so they might have the difficulties to adopt the new culture. Such as, those staff had their old way of dealing with customers calls by following the instructions and scripts strictly, while Richard Branson believes that each customer would have his/her unique problem, staff should help different customers differently. Strategies: Richard Branson threw away all the scripts and told call-center employees to help customers within one call if possible. In order to support their work, he allocated necessary resources to the font line. Lack of knowledge Although some former NTL and Telewest employees were expert in their old company, they might need to start from the beginning since the new company had its unique ways of doing business. Strategies: For this kind of anxiety, Richard Branson responded with three words only: Live and Learn! He provided resources and training programs for employees in order to create a positive learning environment, and he also encouraged communication among different levels of the management to understand individual difficulties. Lack of trust Virgin Group has different diversity of businesses and it used to prefer small piece of business, whether Richard Branson has the ability to lead the large company to make profit and keep growing would be unpredictable. This is the reason that some employees might have difficulties to adapt the changes. Strategies: Richard Branson kept developing new products and services, and led the company to profitability, such as more packages of Virgin Broadband, more channels and TV programs for Virgin Media Television, and etc. Those successes brought back the trust in several years, not immediately. Application of Kotters Change Model Create Urgency At this stage, it is necessary to deliver a message that the whole company really needs this change. The company has to provide solid reasons and convincing dialogues support this decision. To Kotters belief, this stage is the most important stage; lack of preparation would easily lead to a project failure. In Virgin Medias case, leader should show people NTL and Telewests poor performance reports and most importantly, the potentials, because no one will have faith in a failed business. With a brief introduction of development scenarios, leader should emphasise the opportunities and benefit from this merger. Form a Powerful Coalition In order to influence people to accept the change, leader needs a group of key people from different department to support the change management process. They dont necessary have to be who has legitimate power, but also can be expert, and other influential people. In Virgin Medias case, leader should select powerful and influential people from ex-NTL and ex-Telewest Company, and select good communicators from Virgin Mobile, in order to organise a supportive team. Once organised, the team needs to work together and continuing to create urgency in their own working areas. Create a Vision for Change The next step would be generating an overall vision about the change, including values and reasons of the change, short summaries, and strategies to execute that vision. In Virgin Medias case, leader should have a clear idea about what to do with ex-NTL and ex-Telewest, and why Virgin Mobile needs to conduct a merger with them. As the matter of the fact, Richard Branson was trying to build the first quadruple play  [1]   media company in UK, and after couple of years hard working, he did it. Communicate the Vision After creating the vision, leader should deliver the message to the team members, and with their help, the message can be distributed to all aspects of the company. The message should not be sent through meetings only, most importantly through daily communications among the whole company. In Virgin Medias Case, Richard Branson tried to communicate with employees as much as possible and motivate them to maintain in a positive working attitude. Those ideas and visions were implanted into employees mind during those communications. Remove Obstacles In order to ease employees resistance to changes, leader should avoid having resistance to employees resistance. Leader should be willing to listen and understand employees difficulties and find a way to help them walk through it. In Virgin Media case, Richard Branson provided clear instructions to all employees, and went to the front-line in person to listen to employees. He allocated necessary resources to them and tried to create a learning environment, in order to improve performance. Create Short-term Wins Celebrations for short-term wins would be the easiest and most efficient way to prove that we are doing the right things and we are doing things right. It is not only for motivating employees passion of working, but also for gaining trust. In Virgin Medias case, leader should recognize and reward people for their excellent performance and making changes happen, and encourage them to keep on working positively. Build on the Change Kotter believes that it is very important for leaders to avoid celebrating too early and being complacent about current short-term success. There would be always rooms for improvement. In Virgin Medias Case, Richard Branson kept on producing and developing new products and services, and tracking on employees performances all the time. He went through daily operations in details in person to seek for ways of improvements. Anchor the Changes in Corporate Culture Formalising the changes and including them as part of organisations culture would be the last step of change management process. This step can be considered as a closure and promotion. In Virgin Medias case, Richard Branson announced Virgin Groups success to the public all the time through different kind of channels, such as TV, radio, Virgin websites, blogs, magazines and etc. Conclusion After researching on Steve Jobs and Richard Branson life stories as a leader, this essay is conducted in order to gain a better understanding about the concepts of being an excellent leader. Leadership Style Steve Jobs was considered as a tough and strict (even dictatorial) leader, but he was also a respectful leader who could inspire and motivate followers by using his wisdom and charismas. Richard Branson is considered as gentle and flexible leaders, but he is very strict on day-to-day operations. As a leader, being transactional can improve employees performance while being transformational can improve effectiveness. Therefore, there is no one simple leadership style for one organisation. Both of the leadership styles are crucial to a business success. Types of changes Incremental change may takes place over a long time period for development and improvement purpose, while radical change may be triggered by a crisis or a business opportunity and generated in a short time period. Because incremental changes are normally well planned and taken over by pieces, there is less possibilities of failure. Radical changes are initiated immediately after realising a crisis or significant opportunity, so without a careful plan and on-going monitoring there are chances of failure. Change Management It is important to understand that employees resistance to changes are natural, but how to manage those negative feelings are critical. In general, leader should keep employees involved in the decision making, address their problems and seek for solutions, create a positive learning environment and make the change happen by working with employees as an example. Change management processes should be carefully planned and operated, especially the preparing stage (Create Urgency). A powerful coalitions positive support would make the operations accomplished smoothly, that is why selecting the right team member is very important. Leader and coalition should lead by examples, communicate with employees and deliver visions as much as possible. Do remember celebrating on short-term wins and establish big victory formally as companys culture.

The Culture of Talk Shows Essay -- Talk Shows Television Media Essays

The Culture of Talk Shows If social order is not a given, if it is not encoded in our DNA, then to some extent we are always in the process of producing "virtual realities," some more functional than others. Habits, routines, and institutions are the patterns that create the "world taken for granted." Knowledge of how to behave is contained in cultural scripts that are themselves products of human interaction and communication about the nature of "reality." Shame, guilt, embarrassment are controlling feelings that arise from "speaking the unspeakable" and from violating cultural taboos. Society is a result of its boundaries,of what it will and won't allow. As we watch, listen, and are entertained, TV talk shows are rewriting our cultural scripts, altering our perceptions, our social relationships, and our relationships to the natural world. TV talk shows offer us a world of blurred boundaries. Cultural distinctions between public and private, credible and incredible witnesses, truth and falseness, good and evil, sickness and irresponsibility, normal and abnormal, therapy and exploitation, intimate and stranger, fragmentation and community are manipulated and erased for our distraction and entertainment. A community in real time and place exhibits longevity, an interdependence based on common interests, daily concerns, mutual obligations, norms, kinship, friendship, loyalty, and local knowledge, and real physical structures, not just shared information. If your neighbor's house is on fire, you are motivated to help put it out, or at least interested in having it put out, because you care about your neighbor and the fire is a threat to your own house. Television talk shows create an ersatz community, without any of the social and personal responsibilities that are attached to real life. Therapy as entertainment is the appeal of these shows. The so-called hosts rely on the cynical use of the therapeutic model for psychological sound bites. The need to educate and inform the audience is the voiced rationale for getting the so-called guests to give ever more titillating details of their misdeeds, or of the misdeeds done to them by family or friends (often not on the show). The underlying assumption -- that most social pathology is the result of a medical problem beyond the control of t... ...rs. Traditional expectations of polite formalities and barriers are constantly breached within the action of the play. The husband, at one point says, "Aww, that was nice, I think we've been having a, a real good evening, all things considered. We've sat around, and got to know each other, and had fun and games . . ." Who's Afraid of Virginia Woolf?, however disconcerting to the audience, is just a play with actors. Television talk shows are arenas for real people. Their manipulation by "hosts," who alternate between mocking, a patronizing cynicism ("I want to be as smart as you someday" -- Phil), and a carefully constructed verisimilitude of caring ("Thank you for sharing that with us" -- Oprah) must have repercussions for the "guests" after the show is over. These people may really be seeking help or understanding. Appropriate reactions seem virtually impossible under the circumstances. We the viewing audience have entertained ourselves at the disasters of real lives. This is one of the more shameless aspects of the talk show spectacle. As passive witnesses, we consume others' misfortunes without feeling any responsibility to do anything to intervene.

Sacrifice and the American Dream in the Works of E.L Doctorow Essay

Sacrifice and the American Dream in the Works of E.L Doctorow      Ã‚  Ã‚   Throughout the works of E.L. Doctorow, many facets of American society are explored, ranging from the plight of the homeless to the idiosyncrasies of the rich. A persistent theme prevalent in all of his novels is the existence of the American dream. He seems fascinated by upward social mobility, especially when it involves the impoverished and underprivileged. Yet Doctorow also points out that with the success or attempted success of the American dream, one must make sacrifices, compromising morality, physical well-being, conscience, or identity. The overall benefits, though, of achieving prosperity, equality, or acceptance seem to always outweigh the adverse affects that result from chasing the enduring dream.      Ã‚  Ã‚   In his most acclaimed novel to date, Doctorow tells a "story of the intersection of three very different families"(Weiss n. pag.) during the gilded era of the 1910's. Titled after the ubiquitous music of the decade, Ragtime chronicles the clashing social, economic, and political ideas that plagued the beginning of the century. The three seemingly separate families provide a cross section of the diverse American culture predominating this period of history. The first household represents the White Anglo-Saxon Protestant(WASP) culture, one which supposedly has already achieved the American dream. The other two families represent certain ethnic and racial groups who strive to attain the dream throughout the novel. But in pursuing this, they are each forced to pay a certain price.         Ã‚  Ã‚  Ã‚  Ã‚   In most of his novels, Doctorow seems "particularly compelled by the stories[of]...poor immigrants"(Righteous 112); Ragtime is no excepti... ...September1980. pp 38-40. Rpt in 19th Century Literary Criticism. Detroit: Gale, 1981 pp. 78 Johnson, Diane. " The Righteous Artist." Terrorists and Novelists. New York: Knopf 1982 pp. 141-149 Rpt. In 19th Century Literary Criticism. Detroit: Gale, 1981, pp. 112-115 ______. "Waiting for Righty." The New York Review of Books Online http://www.nybooks.com/nyrev.htm 5/7/99, n. pag. Litz, A. Walton ed. American Writers Part I: Angelou-Hogan. London: Scribners, 1996, pp. 222-231 The National Experience. Orlando, Florida: Harcourt, 1993, pp. 429 Prescott, Peter S. "Getting Into Dutch" Newsweek February 13, 1989, pp. 76 Weiss, Heidi. "The Revolutions of Ragtime." Chicago Sun-Times October 25, 1998 Willis, Garry. "Juggler's Code" The New York Review of Books Online http://www.nybooks.com/nyrev.htm5/5/99, n. pag.

Free Things They Carried Essays: M&Ms :: Things They Carried Essays

M&M's in The Things They Carried Tim O'Brien uses many interesting literary devices in his collection of short stories about his experiences in Vietnam. One of the most striking, yet understated, is his fleeting reference to M&M's. O'Brien allows them to be seen as something of a mystery, an enigma. O'Brien transforms M&M's into a symbol of America: mystical, powerful, and incredible. O'Brien also uses the simple image of a yo-yo to explain the necessity of American GI's to transform their mental attitudes to something different in order to survive the war. M&M's and yo-yo's are two very powerful symbols that O'Brien uses to explain the mentality of American soldiers in Vietnam. "As a medic, Rat Kiley carried a canvas satchel filled with morphine and plasma and malaria tablets and surgical tape and comic books and all the things a medic must carry, including M&M's for especially bad wounds, for a total weight of nearly 20 pounds." (O'Brien 5) The first mention of M&M's is cryptic. O'Brien makes use of a standard list to describe what Rat Kiley carries, until he reaches the M&M's. M&M's are separated by a phrase, they are set apart; they receive special treatment. O'Brien is making clear to the reader that M&M's are not to be included in the normal list of things carried by a medic. M&M's are above and beyond simple medical gear. M&M's are for "especially bad wounds," they treat something more than bandages and tape can. O'Brien allows the reader to understand that M&M's have significance, and are very important to the soldiers. O'Brien's brief mention of M&M's allows us to wonder if when this magical cure is used. Does Rat Kiley administer M&M's to Tim when he is shot? Could M&M's have saved Rat when he goes insane? Are M&M's something so mystical that they don't even need to be mentioned? O'Brien creates M&M's to be a symbol of everything that the soldiers leave behind. To Kiowa, M&M's embody the spirit of his grandmother and the faith of his father. To Norman Bowker, M&M's mean as much as his medals mean to his father. To O'Brien, M&M's capture the spirit of a kind old man in Minnesota. M&M's are O'Brien's alternative symbol for "Mom and Apple Pie." Another symbol that O'Brien uses is Mitchell Sanders' yo-yo, Sanders is playing with his yo-yo when Curt Lemon is killed.

Abuse & Fraud Essay

In the present health care system, hospital practitioner joint ventures make all the interested parties subject to a complex network of regulations and law and to the scrutiny by many federal agencies including:  ·Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   The United States Department of Health and Human services (HHS)  ·Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   The Office of the Inspector General (OIG)  ·Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   The Federal Bureau of Investigation and the General Accounting Office (GAO)  ·Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   The Federal Trade Commission (FTC)  ·Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   The department of Justice (DOJ)  ·Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   The Internal Revenue Service (IRS) In addition to this, many hospital financial managers must thoroughly understand the complex laws and regulations that normally affect their relationship with the physicians or doctors. The Medicaid and Medicare abuse and fraud statute provides that a person who willfully and knowingly pays, offers, receives or solicits any remuneration in exchange of referring a person to the for the furnishing of any service or item, or recommending any facility paid for in whole by Medicare shall be guilty of a felony (Goldsmith, 2010). In most cases, this provision is referred to as the ‘anti kickback statute’. Compensation is defined in this statute as including bribes, rebates, kickbacks whether made indirectly or directly, covertly or overtly, in kind or in cash (McWay, 2003). The penalties for violating the anti-kickback statute are quite severe and include criminal penalties, imprisonment for up to five years and fines of up to twenty five thousand dollars (Morrison, 2009). Additionally, the office of the Inspector General, which is the investigative agent for the HHS, has the authority to enforce money penalties on any violators and to prohibit them from participating in any medical programs (Bauman, 2002). Given the extent of the abuse and fraud statute, there are many details of the law that have been stipulated in the courts that have broadly interpreted the statute (Bauman, 2002). According to the Center for Medicare & Medicaid services (2005), the leading cases indicate that if one several objectives of payments is to stimulate referrals, it is a violation of the abuse and fraud statute. Furthermore, when referrals must be the main reason of a transaction in orders to amount to a breach, referrals still need to be the sole purpose. In the year 1991, HHS released the safe harbor regulations that described eleven exemptions from the abuse and fraud statute (Altshuler, Creekpaum & Fang, 2008). Furthermore, the arrangements that satisfy the safe harbor provisions are normally protected from the scrutiny. The vast majority of arrangements between different providers, suppliers and practitioners will normally fall outside of the safe harbors because it is somewhat difficult to structure the arrangements that comply with all the conditions of the drawn provisions (Bauman, 2002). For the medial practitioners who are unfamiliar with abuse and fraud law, the practical effect of the rules may hamper the development of some innovative arrangements and practices that can be beneficial to medical programs such as Medicaid and Medicare enrollees. In addition to this, the infinite majority of health providers, suppliers and physicians who serve people with Medicare are committed to providing high quality care to their patients as well as billing the medical program only for the payments that the physicians have earned (Bauman, 2002) Many health practitioners in the health industry are of the view that any kinds of arrangements that fall outside the safe harbor provisions are illegitimate (Altshuler, Creekpaum & Fang, 2008). On the other hand, the failure to comply with these safe harbor provisions may signify that: The arrangement is not intended at all to stimulate the referral of business reimbursable under medical programs such as Medicaid or Medicare. The arrangement infringes the statute and does not meet the criteria for safe harbor protection. The arrangement may breach the statute in a less serious way. Discussion based on the applicable statutes, the Feldstein case and other cases The most known safe harbors mainly deal with investments by practitioners and providers. There are two safe harbors for investment interests: one for investments in large businesses and one for small businesses. In the large business safe harbor, the entity possesses over fifty million dollars in undepreciated net tangible assets, which are related to certain medical programs such as Medicaid. In the Feldstein’s case, there is an issue of whether physician or doctor recruitment can be immune from any legal attack because of a possible violation of abuse of laws and federal fraud. Unlike other abuse opinions and federal fraud cases, the facts of this case did not involve any kind of corruption. In addition to this, the facts of the Feldstein case are significant because they are a common occurrence in the medical field. Additionally, in this case, when the defendants acquired the control of the hospital, they had attempted to terminate the doctor’s contract because they were of the view that the doctor’s physician recruitment agreements had violated the federal fraud stipulations as well as abuse law. The doctor had refused to come to a settlement with the defendants and he then sued them for a breach of contract. In the court’s ruling, the court decided to decline all the recruitment arrangements illegal and stated that some arrangements may be permissible at some point. The issue of safe harbors arises in this point.

Aat Project Based on the Internal Control of Cookridge

1. Terms of Reference 1. 1. The researcher made investigation on the effectiveness of the internal Controls and accounting system of Cookridge Carpets Company. It also has some additional contents such as recommendations that helps the company to improve its strengths and weaknesses to protect the company’s reputation. 1. 2. The researcher also investigated on the stakeholders of the Cookridge Carpets company, both internal and external. The stakeholders play a very important role in helping the company’s growth. 1. 3.The report also investigates that the costs and benefits to Cookridge Carpets and stated that fraud is a major threat of the company. It is also been recommended by the researcher the terms in which this risks should be avoided. 1. 4. Lastly the researcher also investigated that the requirements of the internal Controls and Accounting systems Paper is part of the AAT Level 4 Diploma in Accounting. 2. Executive Summary 2. 1. This report investigates the eff ectiveness of the internal controls of the accounting systems of Cookridge Carpets company.The recommendations are also made to show ways in which the Cookridge Carpets company can improve its system and performance. It is investigated that Cookridge Carpets company uses the centralized accounting system. That is, its accounting system is done in one place. As findings of the use of centralized accounting system were made, it is recommended that the accounts staff of Cookridge Carpets should be trained and be qualified in order to be Competent on their work. Thus improve the performance of the company. 2. 2. The researcher recommends that the Cookridge Carpets company should aximize its security system to reduce the risks of fraud within the company. As well as BACS payments system should be used so that employees and suppliers are paid directly into their own accounts. This will minimize the use of cheques and cash as the way of payment hence improving the company’s payment control system. 2. 3. If there is maximum security within the Cookridge Carpets company, this will boost the staff members morale and improve the credit control, payments to suppliers and lastly reduce the risk of fraud within the company. 3. Methodology 3. 1.The researcher used the internet to research the data on how companies run or perform their its business. 3. 2. The researcher used books as a reference as an addition to find out the information to help with the report. 3. 3. The researcher also interviewed Managers from different companies on how they run their business and what is expected in order to run a successful business. 3. 4. A questionnaire was also produced by the researcher and sent to both Internal and external stakeholders to find out their different strategies Of running a successful business. 4. Introduction to the Organisation . 1. Cookridge Carpets company is a large carpets, soft furnishings and bed dealership in Southampton. It is a main dealer for [emailà ‚  protected] foam Beds and mattresses in the area and having been established in 2007, it has been trading for the past three years. It is a private limited company set by two brothers, Peter and john Cookridge. 4. 2. The two brothers purchased a large plot of land on which they developed An air craft hangar sized building to use as the carpet and bed showroom. They started out selling carpets and then expanded into beds and softFurnishings. In February 2010 Cookridge Carpets Company was asked by Memo Beds to become the main dealership for Southampton as the existing Local dealer was retiring. The two Brothers have been very successful in direct sales and have recently started selling carpets and beds over the internet. This Venture seems to have increased business. John is married to Paula, who acted as company secretary for the first two years of the company’s existence. 4. 3. The Cookridge Carpets company has a relatively flat structure (see Appendix1). This is a benefit to the company because the structure as few levels of management, has wide span of control, it is decentralized, this means that the communication between the superiors and subordinates is quick and also has high freedom of responsibilities of employees. 4. 4. The Cookridge Carpets company’s accounting department system is Decentralized system. This means the accounting systems are done in various places. This is an advantage to the company because the decisions within the company are faster compared to centralized system, the top management has more time to do other things that are part of the decision making, and also the system is dynamic, this is it is adapted to change.Leadership style of the company is normally laissez faire because controls within the company is lacking e. g. employees use accounts department computers for their self-interest. Supervision is also poor, employees do work in their own preferred time. 4. 5. External regulations affecting the organization 4. 5. 1. The Data Protection Act 1998- This regulation states how Cookridge Carpets company should handle or manage the confidential information or data about the business. Cookridge Carpets has to make sure that it follows the Act to avoid penalties if the data is disclosed without any egal agreement or action. 4. 5. 2. Late payment law- This Act states that Cookridge Carpets company must distribute payments fairly among employees and must not delay any payments for that matter. Failure to do so the company might face very disturbing penalties such as fines etc. 4. 5. 3. Health and safety legislation- Cookridge Carpets must company must Comply with the Act by making sure its customers or employees are having a nice safely working environment free from threats or hazards that may affect their health. 4. 5. 4. The company’s Act 2006- This Act regulates that Cookridge Carpets ust prepare financial statements and finalize them so that they are ready to be analyzed. Fraud Act 200 6- Under fraud act 2006 a person may face penalties if they breach one of the sections 2 (fraud by false representation), section 3 (fraud by failing to disclose information) and section 4 (fraud by abuse of position). Cookridge carpets especially the accounts department should make sure it abides by the Act to avoid penalties even imprisonment or even unlimited fines. 4. 6. Cookridge Carpets Internal Stakeholders 4. 6. 1. Owners- Peter and John Cookridge are the owners of the Cookridge Carpets company.As the owners of the company, their responsibilities are to make sure that the company pays tax according to the principle. They also look at the financial statements of the business to see if the business is making a profit or loss. They also look at the costs of the the business as well as turnovers and also make budgets of the their own business. 4. 6. 2. Management- The senior accounts clerk is responsible for the management of the business. He is responsible for managing the acco unting staff and making recommendations reports based on the weaknesses of the accounts system to improve them.Also to focus on the payroll system to make sure that it complies with the payroll Act required. 4. 6. 3. Employees- The business employed 20 members of staff; nine Direct Sales staff, three internet sales staff, two cleaners, two car delivery drivers, one accessory salesperson and lastly three part time staff in the small accounts departments. 4. 7. Cookridge Carpets External Stakeholders 4. 7. 1. Customers- Cookridge Carpets customers are owners of small business shops or stores who buy their goods from Cookridge Carpets and sells to other customers from their own shops. This is an advantage to both arties because the cash flow is being generated. 4. 7. 2. Suppliers- The supplies of Cookridge Carpets are manufactures of Goods including foam beds, mattresses and carpets. Suppliers will be focusing on the payments for goods being supplied. The financial statements will prov ide information to decide whether to provide credit to Cookridge Carpets company. 4. 7. 3. Bank- This is the main stakeholder of Cookridge Carpets because it deals with the financial accounts of the company as the company is facing some overdraft challenges. If the overdrafts needs to be repaid this might affect the company’s budgets and cash flow thus isturbing the company’s performance. 4. 7. 4. Westbridge Finance- Cookridge Carpets company offers monthly Payment terms to all customers at 6months interest free credit. Once this period expires there is an annual interest rate of 28. 4%. the company finance this through Westbridge, which charges an annual rate of 8. 7% to the company. 4. 7. 5. The debt collection agency- This agency charges ? 80 per case to Cookridge Carpets company plus 30% of any monies collected. 5. The Accounts Department 5. 1. Cookridge Carpets has accounts department office which is located on the first floor of the showroom.Access to the office is by a set of stairs at the rear of the building. Toilet facilities for staff and customers are also on the first floor, so the stairs are used by the members. The accounts staff are responsible for preparing sales invoices and to manage credit accounts. There is a waiting room for customer service. The accounts department use the code in the organization. 5. 2. The accounts department is mainly used to prepare and complete all sorts of activities on production of the accounts involving sales and purchase ledger and payroll. 5. 3. The accounts department internal stakeholders 5. 3. . Peter and John Cookridge- These are the owners of the Cookridge Carpets Company, as the owners of the company, their responsibilities is to make sure that the company pays tax according to the principle. They also look at the financial statement of the business to see whether the business is making a profit or loss. They also look at costs of the business as well as turnovers. 5. 3. 2. Wages Clerk- Thi s field is responsible for the preparation of the weekly and monthly payroll information. To accurately calculate all monies due wages and commission. To make up pay packets for the weekly paid staff nd prepare BACS returns for monthly paid staff. To prepare all associated returns and documentation and willing to undertake extra hours as needed. 5. 3. 3. Accounts Clerk 1- The accounts clerk is responsible for preparing sales Invoices (sales ledger) in the accounts receivables. Responsible to manage credit accounts. To ensure that all payments are made with 90 days. To prepare monthly management information and must be willing to undertake extra hours as needed. Also responsible for security of information and security of cash. 5. 3. 4. Accounts Clerk 2- The accounts clerk is responsible to check GRNAnd purchase invoices in the accounts payables (purchase ledger). Responsible for liaise with carpets, beds and soft furnishings suppliers. To manage accounts payable accounts. To ensure that all payments are made accurately and on time. To prepare monthly management information and must be responsible for security of information and security of payments. 5. 3. 5. Senior Accounts Clerk- Responsible for managing the accounting staff and making recommendations reports based on the weaknesses of the accounts system to improve them. Also to focus on the payroll system to make sure that it complies with the payroll Act. . 3. 6. Stores Staff- These are the company’s additional staff that helps with customers. They work mainly in stores and require complete supervision and accurate help from the accounts members. 6. Review of the Accounting System 6. 1. The researcher investigates the accounting system of Cookridge Carpets and also makes recommendations to improve the system. 6. 2. This section also investigates the financial reports the accounts system should hand to their stakeholders and to see if it is acceptable to agree or to meet the company’s needs an d the stakeholders needs. The trengths and weaknesses are aided in the SWOT analysis (see appendix 2). 6. 3. Working methods and practices 6. 3. 1. Strengths in the working methods and practices within the systems of Cookridge Carpets are stated in the SWOT analysis in appendix 2 as follows; * The Cookridge Carpets company’s accounting system and Inventory system operates its payroll system using Sage Payroll to calculate the employee’s weekly wages and salaries. It uses Microsoft Excel and the invoices are made using Word document. The computers can also access internet which is helpful to the employees to search and get information they need quickly. The company also has an alarm within the premise which is used to reduce the risks of theft within the company. * There is also the use of passwords on computers to protect confidential information from being disclosed or stolen. 6. 3. 2. Weaknesses in the working methods and practices within the systems of Cookridge Car pets are stated in the SWOT analysis in appendix 2 as follows; * There is lack of back-up of important information of the company and this put the company at risk of losing this important information. * Most of the employees are not familiar with using the current systems like Microsoft Excel and Sage payroll system.This is not good for Cookridge Carpets company because this might lead to errors in important data or documents of the company. * There is lack of discipline within the company. For example, some employees may just use the Accounts department computers for their self- interest like shopping on line. This is not good for the company because the computers are reserved to keep confidential information and should not be used by unauthorized staff members. * There is lack of communication in the company which may lead to poor decision making and action plans. * There is poor security within the company. For example, there was a ase when John found the door of accounts departm ent unlocked. * There is lack training for each of the roles within the organization. * There is lack of planning within the company. This is not good the company because this will make some errors in the business and the company would not be able to meet its goals or fail to meet its goals. * Most Cookridge Carpets staff is part time workers. This is a disadvantage because there are not available in the office at all times to monitor the company‘s performance or taking part in some tasks needed for the performance of the company. 6. 4. Record Keeping System 6. 4. 1.Weaknesses in the record keeping system are stated as part of the SWOT analysis in appendix 2 as follows; * The Cookridge Carpets company payroll is done manually, this is not good for the company because errors may easily result or occur. * Most staff is not comfortable or highly trained effectively on the use of Microsoft Excel system and the Sage payroll system. If they continue using these systems, errors on do cuments such as spreadsheet may build up and cause the company to produce inaccurate financial reports of the business. * There is no work being done for other members of staff when they are absent at work.Important or urgent work is there for done manually for them. This is not good the company because errors may result in the work being done. * The staff take cash directly from the till and the petty cash is not properly recorded. * Wages are done manually and in advance, therefore are not accurate. * The staff hours are recorded manually and the wages are calculated manually by the basic hours made by the staff leading to inaccurate payment. * There is lack of security within the record keeping department. This is not good for the company because confidential information may be stolen to be used against the company. . 5. Training of staff 6. 5. 1. The weaknesses in the training of staff of Cookridge Carpets company are stated in the SWOT analysis in appendix 2 as follows; * Cookr idge Carpets employees lack training in their accounting field. This is not good for the company because it leads to lack of knowledge and understanding about general controls and the company procedures. Errors may also occur due to lack of train, this might affect the performance of the business. * Cookridge Carpets staff is also lacking training on the use of the current systems.For example they are unable to used the pivot tables in the excel spreadsheets and the as well as the Sage payroll system. This is also good for the company because it can cause for further errors to the business. 7. Internal controls and analysis of fraud 7. 1. Internal System of Control 7. 1. 1. Cookridge Carpets company’s controlling system is not that productive, in other words is informal. The company’s control system is based firmly on trust. This is not good at all for the Company because fraud can be easily arises. Formal internal controls system is good for Cookridge Carpets because potential risks of fraud may be reduced. . 1. 2. The internal control system weaknesses are identified in the SWOT analysis in appendix 2 as follows; * Passwords – One password is being used to access the accounts department systems. All employees can be able to use the password in accounts office, this is not good for the business because the computer stores confidential information which is not allowed for the members of staff to see or disclose without any legal permission. * Wages- Wages are calculated and recorded manually within the business. This is not good for the business because inaccurate results or documents about wage are being produced.There is also no control in place for who collect staff wages and wages are not signed for in the business. * Petty Cash- There is no petty cash control system within Cookridge Carpets at all. The amount used from the petty cash is not recorded, which is also not good for the company because it influences the risks of theft withi n the business. * Cheques- The control system of the business involving cheques within the company is very poor. It is poor in the sense that blank cheques are signed and left with staff. The system is also poor because the office where the cheque books are kept can be left unlocked. Cash- The controls in regard to the use of cash is very poor within the business. Cash produced is normally used to pay wages of the staff and also calculated manually. Tills are also not counted for; the amount taken is also recorded manually. * Counter Signatures- Cookridge Carpets company’s controlling system on wages is not effective. Wages are not cross checked to prevent some errors that may easily be produced. * Credit Control- The company’s control in the credit control system is not that adequate. The company use or seek help from the credit reference agency when they grant credit to customers. New supplier and customers- Cookridge Carpets company has poor controls in regard to ne w customers and suppliers of the company. This is bad for the business because confusions between old and new customers and suppliers can be created and cause serious problems to the business. * Authorisation- Cookridge Carpets lack effective authorization control. Wages are not authorized in a formal manner because they are calculated and recorded manually. This is not good because errors can easily occur. Cheques are also needed to be signed by the owners. 7. 2. Analysis of fraud 7. 2. 1. There are possible frauds that could take place within theCookridge Carpets company’s control system. There are no evidence were the searcher found cases of fraud within the company. The effective controls should be introduced that prevents such cases. 7. 2. 2. The SWOT analysis in appendix 2 shows the weaknesses within the system as follows; * Cheque books are not safely stored in a secure place. This is not good for the company because the cheque books might get misplaced or they can be stolen. * The company use cash to pay wages which is not good for business because cash can easily get stolen by the employees without anyone noticing. The risk of fraud can easily take place in cases were cheques are signed and left blank for staff to use when the owners are not at work. * There are ways in which the staff can just take money directly from the tills instead of using the petty cash system. This is not good for the business because the staff can take the business money for their self- interest and don’t return it back or pay for it. * Cash is used to pay the members of staff and the payment is calculated and recorded manually. This is not good because errors may occur and this could make the staff to be paid more or less than the correct amount they should earn. . Recommendations to improve Cookridge Carpets Accounting System 8. 1. The following are recommendations that can be made to improve the weaknesses found by the researcher. 8. 1. 1. The password used t o access the system must be changed to Avoid the risks of disclosing confidential information and to reduce the risk of fraud. The staff of Cookridge Carpets must be informed of the need to have the effective controls to work efficiently. 8. 1. 2. Cookridge Carpets company staff must be given formal accounting training to improve on their weaknesses in order to reduce or eliminate possible errors.This could also help them to have much understanding of the importance and the need for controls within the company. 8. 1. 3. Cookridge Carpets should introduce controls that deals with new suppliers and customers to the accounts system. The owners should be fully involved to reduce the risks of fraud within the business. 8. 1. 4. The company should also introduce the effective petty cash control system within the organization. This will benefit the company because the petty cash would be recorded appropriately and this would reduce the risks of fraud as the cash taken from the till would b e recorded. 8. 1. 5.Cookridge Carpets company should back up its system. This will benefit the company because the important information would not be lost in the event of a system failure or if incidents like fire outbreak occur. 8. 1. 6. The Senior Accountant should be fully responsible for the management and operation of the new system introduced within the Cookridge Carpets company to avoid poor performance of the company and maintain efficiency and effectiveness. 8. 1. 7. The company must make payments to employees and suppliers by BACS. The payment should be made directly into bank accounts to reduce the use of cash and cheques for payments.This will benefit the company a lot because the risks of fraud and theft would be controlled as well as errors made during Calculations as the company make calculations manually. 8. 1. 8. Cookridge Carpets company should insure that it keeps cheque books in a locked and secure place like a safe. The system of signing blank cheques should als o be stopped. The Senior Accounts clerk should be put in control of signing cheques when the owners are upset. This would reduce the chances of fraud within the business. 8. 1. 9. There should also maintain a fully up to date register of working taff hours to ensure that staff are at work at required times. Cookridge Carpets company staff must always be informed to cover for each other’s absence to continue the working progress. This will be a good advantage to the company because the performance will improve. 8. 1. 10. Staff should also be trained on the operation of the new systems like the use of Microsoft Excel spreadsheet and the Sage payroll software. This would benefit the company because the staff would be having operational skills hence improve performance and efficiency of the company. 9. Cost benefit analysis 9. 1. The following is a completed cost benefit analysis of the ecommendations to introduce a centralized accounting system within Cookridge Carpets company; 9. 2. COSTS 9. 2. 1. Cookridge Carpets company would need to purchase effective equipment for the network of computers. The organization would rather buy cables or use a wireless network. The costs of all this is approximately ranging between ? 600-? 1,600. Wireless network would be faster than cabling but the connection could be lost on some occasions. Cabling on the other hand would be more reliable because it is less expensive compared to wireless network. 9. 2. 2. The staff can continue using the current manual system f the organization face some disturbance or disruptions to the new system. As the workload will be a lot, additional staff will be needed to enter data about particular documents of the organization so that the system would be fully operational. This would require costs of approximately ? 3000. 9. 2. 3. The organization would also need to look at costs of introducing procedure manuals to ensure staff can use the system and a rota to cover some elements when some st aff are not available at work. The senior accounts clerk will need to monitor this progress and would take approximately 30hours of their time f the workload is too much. 9. 2. 4. Cookridge Carpets company would also need to purchase centralized accounts package such as Accounts Professional which has been designed for both small and big companies. There are different types of packages of this kind and the company will have to choose which package is best suitable and needed by the company. This package would cost approximately ? 3,500 depending on the quality and size. The package should be simple to operate and should come with instructions on how it is used. 9. 2. 5. If the staff finds it more complex to use or operate the package urchased, the company would have to provide training for staff. Courses for staff would cost approximately ? 500-? 700 depending on the level of training. 9. 2. 6. As part of training on the operational of the new accounts package purchased, these would be an opportunity cost of the staff not be available at work. 9. 3. BENEFITS 9. 3. 1. Cookridge Carpets would need to complete the centralized system reports including the financial system of the business. This could be monitored by both the owners of the business or the senior accounts clerk to ensure that the business is running ccording to plan and the cash is being generated and managed effectively. This reports processed would include; * Payroll Reports * Income Statements * Aged debt analysis * Supplier payments reports * Statement of financial position * Cash flow statement * Costs by cost centre/code * Analysis of petty cash expenditure 9. 3. 2. Cookridge Carpets would need thee cash flow statement to help the owners John and Peter to study the cash flow of the organization. It could also help them to manage the cash more effectively and efficiently to minimize the overdraft and other fees within the business.It could also help them with planning and budgeting other cash ex penditures of the business. 9. 3. 3. The organization would need the age debt report to improve the system on making debts and to make sure that the customers who do not pay the business on time are closely monitored in order to minimize the issue. This could also make it difficult for the customers to misuse the current controls thus many bad debts would be closely prevented. 9. 3. 4. Payroll reports of Cookridge Carpets company would be more accurate and up to date on rules and regulations set by the business. This would minimize confusions and incorrect payments ade doing calculation thus improving the staff’s performance and efficiency in work. 9. 3. 5. Cookridge Carpets company would benefit a lot on using a centralized system because it will be used as a back up just in case the system being used breakdown. Cookridge staff would continue with their tasks if one of the computers fail to function or breaks down. There will be reduced risks of losing important data because if the main system fails to work, it would be operational once again and this time would be fast in performance. 9. 3. 6. Another benefit to Cookridge Carpets would be the formal training of staff.This would be helpful to the business because it will increase and improve efficiency and effectiveness of staff on their work. Their morale would also be improved thus bring commitment to the organization with lower staff turnovers. The morale of the non- accounting staff would also be improved due to the accurate and complete wages. 9. 3. 7. Cookridge Carpets would benefit by having an improved cash flow system because the supplier reports on payments are implemented and suppliers are paid on time. this could further more benefit the credit terms and conditions that suppliers grant Cookridge Carpets company. 9. 3. 8.Another benefit of the company would be the lower risks of fraud prevented by the improvement of the controls within the system as well as improved control cost. Reports on costs would help the owners of the business with the payments and wages and states where some costs are higher or lower than expected by the business when they are finally analyzed. 9. 3. 9. The business would use the statement of financial position to show the assets and liabilities of the company. It would also show details of the receivables (debtors) and payables (creditors) and allow the owners to have a regular and more accurate picture of these. This ould help the company to highlight any issues with the size of payables and receivables. 9. 3. 10. The business would also benefit by using the income statement to show the owners of the company the income or revenue received received and the costs of the business. This could show profitability by month or by product depending on the details required. This would help the owners with decision making and analyzing the business and would highlight key costs such as bank interest. Appendix 1- Organization chart Appendix 2- SWOT analy sis STRENGTHS| WEAKNESSES| * There is an alarm code they set every day evening when they lock up. * Access to the accounts office on the first floor is easy because the keypad lock is never used. | * All computers are loaded with licensed software owned by the company| * The password used on all of the computers is the same and never been changed. | * No member of staff is allowed to load any software onto the computers without subsequent permission from the manager. | * The check book is not kept in a perfectly safe area. | * No unauthorized devices are to be used for saving, uploading or downloading work other than those purchased and approved by the company. * There is lack of control as all staff can get access to the accounts office with the common password. | * No unauthorized discs, memory sticks, external hard drives or other devices are to be used within the accounting system. | * Cash being generated is used to pay wages; this is not good for the company because it increas es the risks of theft. | * Only authorized members of staff are to use computers. | * There are high risks of errors within the business as some staff is not qualified in accounting. | * The inventory information of beds, carpets and soft furnishings are kept on Microsoft excel spreadsheet. * The inventory information of beds, carpets and soft furnishings are kept on Microsoft excel spreadsheet. | * Two new computers were purchased by Cookridge Carpets Company and are both running the Windows vista operating system. They are also loaded with Microsoft Office 2007 ( with a three user license) . | * There is lack of control concerning the petty cash system; some staff can just take the money from tills without recording the amount being taken. | * There are also two new computers purchased and loaded with Sage Payroll software. * Some staff has lack of knowledge on using the new systems like Microsoft word excel. This is not good because it might cause plenty of errors within the busi ness. | * When the computer system was set up, a password was installed to protect the information stored on it. | * Invoices are processed manually; this is not good for the business because errors can easily be made during processing. | | * The cash taken from tills is not recorded; this is not good for the business because risks of fraud and theft may easily occur. | * There is inaccurate staff pay due to lack of controls on staff hours and manual calculations of wages. | | * Payments to suppliers are made without informing other staff members. This is not good because it may lead to high chances of fraud. | | * There is lack of authority; blank cheques are signed to cover absence. | | * There is inaccurate staff pay due to lack of controls on staff hours and manual calculations of wages. | OPPORTUNITIES| THREATS| * There is an opportunity to introduce some back up staff to cover for those who are absent so that work can continue being done without any delay. * If staffs who lack knowledge and experience continue using the spreadsheet and some other software, it will bring threats to the business. Errors will be made during the working progress therefore the results of the data being produced would be incorrect and inaccurate. | * There is an opportunity to introduce formal training to staff that lack knowledge and experience in accounting and also the new system they use like the use of Microsoft excel spreadsheet and new software introduced by the business. * If the company does not back up its current systems, there will be a threat of losing some important data of the business when the system in use breakdown. | * There is an opportunity to introduce close monitoring and control of the payroll system and internal audit to the company’s accounting system. | * It appears that one password is used to access the accounting department system. This is a threat to the business because the computers are likely storing confidential information which is no t supposed to be seen by the staff without any authority or permission. * There is an opportunity of using new systems such as the Microsoft excel spreadsheet to record and calculate data. This is good for the company because recording data manually will be replaced. | * Using cash to pay wages of the employees is a threat to a business because fraud and theft can easily take place within the business. The wages may on the other hand be incorrect due to the manual calculations. | * There is an opportunity to introduce some back up staff to cover for those who are absent so that work can continue being done without any delay. * It appears that office staffs are paid by cheques. This is a threat to the company because the frequent use of cheques can lead to risks of cheques being stolen or fraudulently used. | * There is an opportunity to introduce formal training to staff who lack knowledge and experience in accounting and also the new system they use like the use of Microsoft excel spreadsheet and new software introduced by the business. | * There is a threat of making incorrect and inaccurate invoices due to manual completion of invoices. * There is an opportunity to introduce close monitoring and control of the payroll system and internal audit to the company’s accounting system. | * If staffs who lack knowledge and experience continue using the spreadsheet and some other software, it will bring threats to the business. Errors will be made during the working progress therefore the results of the data being produced would be incorrect and inaccurate. | Appendix 3-Fraud Matrix Potential Fraud| Current Control| Risk To The Organization | Recommendations| | | | | | | | | | | | | | | | | | | | | | | | | | | | |