The Impact Of Science And Technology On Our Society

In 2011, it was proven that at least 23% of auto collisions involved the use of cell phones†¦ that’s 1.3 million crashes! Although the advancements of science and technology have benefited society, they have also impaired the society we live in. When we speak about the relationship between science and technology and their effect on humanity, it is crucial that we understand that all contributions from the two have facilitated the growth, both positively and negatively, of our global economy and way of life in one way or another. In order to offer and defend a position on how science and technology have defined or affected us as a race, humanity must first identify exactly what advances have meant the most. Humanity relies on science and technology. It depends on advances for their own use and benefit and the benefit of others around them. Over the past few years, scientists, psychologists, and experts have questioned the effect of technology on our humanity. Some estimat e we are changing for the better with our gadgets and gizmos that help in connect with others around us, while others believe we are changing for the worse and that we are on our way to potential dehumanization. Several advances from different arenas of technology have made a positive impact. Medical breakthroughs have contributed significantly to the longevity and health, of life itself. The idea of technology through media has also made great strides in its development as a whole. And lastly, modernShow MoreRelatedImpact Of Technology On The Development Of Civilization1407 Words   |  6 Pagescontemporary society, science has played a more pivotal role than technology in the development of civilization. The purpose of science is to develop a vast breadth and depth of data and knowledge to enable us to understand why things are the way they are (Oberdan 26). On the other hand, technology is used to improve real problems based on justified beliefs and organizational systems (Oberd an 28). Without the knowledge and understanding of science, innovation would be lessened and society would notRead MoreEssay about The History of Chemistry833 Words   |  4 Pagesthe science of the composition, structure, properties, and reactions of matter, especially of atomic and molecular systems (dictionary). And technology is the branch of knowledge that deals with the creation and use of technical means and their interrelation with life, society, and the environment, drawing upon such subjects as industrial arts, engineering, applied science, and pure science (dictionary). Chemistry helps our advances in technology, and technological alterations that affect our livesRead MoreTechnopoly: The Surrender of Culture to Technology by Neil Postman1120 Words   |  5 PagesAs time progresses technology increases and improves. However, this progression could pose as a serious problem for generations to come, and New York University department chair of communication arts Neil Postma n expresses this concern in his 1992 book, Technopoly: The Surrender of Culture to Technology. In the opening of Postman’s book he expresses that technology is indeed our friend because technology provides our society with fast and easy convenience and accessibility. As with most other thingsRead MoreTechnology: The Development of Civilization1040 Words   |  4 Pageslong as there have been people in this world, technology and science have existed. Technology is a powerful force which helped in the development of civilization and is a part of our system of culture that reflects its values. Technology has become very complex over the years and today it is known to be a social enterprise that includes all aspects such as research, design, finance, manufacturing, labor etc. In todays world, the real meaning of technology is not understood and known by all. TechnologicalRead MoreImpact Of Technology On Society1007 Words   |  5 PagesResearch Essay: Impact of technology in our society There is no doubt that technology has been bettering the way that we learn and makes it more enjoyable and easier than ever. No more fear from going to school early, meet teachers and waste time looking for books on large library shelves. Nowadays with the modern technology people save time, money and energy. They can do a vast number of important things in brief time, with a simple click even while staying in their beds. 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The creation of virtual spaces where distances do not matter, the bigger and better health care facilities which are now available, the effectiveness of the physical connectivity, the efficient utilization of the resources to the better ways of living, the use of the technology has definitely improved our standard of living. We are a part of the entire universal system andRead MoreThe Impact of Computer Science on Health Care Medicine1283 Words   |  6 PagesThe Impact of Computer Science on Health Care amp; Medicine Abstract Computer science can be defined as the systematic study of algorithmic processes, their theory, design, analysis, implementation and application. Its functions in the modern society today expand far beyond the uses one could even begin to imagine. Specifically, there is an increased influence in its practical application in the field of medicine. In recent times, an interdependent relationship between medicineRead MoreEssay What Was Society Like Before the Discovery of Technology900 Words   |  4 PagesWhat was society like before the discovery of technology ? Technology shapes our society in many different ways. Before the invention of the Internet, people would have to use typewriters to write what is known today as an email. Delivery mail would be by a man on a horse instead of by a mail carrier in a mail truck. Before television, children would have to play outside with one another. Technology not only made people lazy, but also increased the obesity rate in young children. How is technologyRead MoreTech vs Men1223 Words   |  5 PagesJune 2013 Technology and Social behavior. When human beings are supposed to be free by nature, the truth is that we possess an obvious tendency to live under certain regimes that mark us and define us throughout our lives. We are creating in our own environment some features that enslave us but we are curiously interested to maintain. The essay is to support the idea that men,from birth, is victim of a consecutive series of technological regimes that has as a result an impact on society. It is a

Leadership For Improved Institutional Performance Education Essay Free Essays

You are the leader at a post-secondary establishment of higher acquisition ( IHE ) whose regulating board has become critical of the school ‘s way. The board believes that the establishment is missing a clear vision. Pulling upon what you have learned at Argosy University about human motive and the psychological foundations of instruction, what stairss would you urge to the president of the establishment, which, if followed, would take to the â€Å" vision † that is therefore far missing? In your response, anticipate troubles that may originate, and how would you turn to them. We will write a custom essay sample on Leadership For Improved Institutional Performance Education Essay or any similar topic only for you Order Now Introduction-Background Uncluttering the Vision As a leader at a post-secondary establishment of higher acquisition ( IHE ) whose regulating board has become critical of the school ‘s way, one should piece an institutional site based direction squad ( SBM ) . Site based direction is a consensus-driven acquisition environment that is linked to decentalisation and driven by the school betterment squad. Greater control over determinations sing budget, forces, and course of study focal points on the followers: pupil public presentation, instruction and acquisition, needs appraisal, answerability, professional development, reappraisal, and rating. The site based direction squad is representative of the full school community. Through the engagement of decision makers, teachers/staff, parents, community spouses, and pupils in the decision-making procedure, more effectual acquisition environments are created. Each stakeholder is a critical instrument to its ‘ success. Successful school betterment requires set uping a clear educational vision and a shared institutional mission, cognizing how good the school accomplished that mission, placing countries for betterment, developing programs to alter educational activities and plans, and implementing those programs or new plans efficaciously. Therefore, it is indispensable that the site based direction squad leaders set up a stronger nexus to others in the school and Ministry of Education. In making so, they should link the establishments ends to the broader and deeper mission of supplying higher acquisition for all pupils. As leaders in this attempt to better the vision of the establishment, the assembled site based direction squad should besides see strat ification such as the benefit of plan planning to all pupils instead than some in development and execution of alteration enterprises, inquiring whether a proposed plan will better entree to higher-order acquisition undertakings for marginalized pupils. For school betterment attempts to be successful instructors, parents, community, concern spouses, decision makers, and pupils must portion leading maps. Likewise, the Principal ‘s function must alter from that of a top-down supervisor to that of a facilitator, designer, steward, instructional leader, manager, and strategic instructor ( Senge, 1990 ) . Pull offing school alteration and betterment is one of the most complex undertakings of school leading. Fullan ( 1993 ) , Sparks ( 1993 ) , and other research workers of school leading point out that school leaders need to understand the alteration procedure in order to take, manage, and better attempts of alteration efficaciously. They must larn to get the better of barriers and header with the pandemonium that of course exists during the complex procedure of alteration ( Fullan and Miles, 1992 ) . Administrators and other cardinal school leaders help instructors and other stakeholders build effectual squads by developing new organisational constructions and a created shared vision that focuses on reliable pupil acquisition ( Maeroff, 1993 ) ; ( Newmann, 1993 ) . Such divine and informed leading would be critical to the success of schools. Leading successful alteration and betterment involve developing and pull offing six critical constituents of schooling: ( a ) a clear, strong, and jointly held educational vision and institutional mission ; ( B ) a strong, committed professional community within the school ; ( degree Celsius ) larning environments that promote higher criterions for pupil accomplishment ; ( vitamin D ) sustained professional development to better acquisition ; ( vitamin E ) successful partnerships with parents, wellness and human service bureaus, concerns, universities, and other community organisations ; and ( degree Fahrenheit ) a systematic planning and execution procedure for establishing needed alterations. Louis and Miles ( 1990 ) drew on several instance surveies of urban high schools. The writers emphasized the importance of planning: â€Å" Significant alteration plans do non run themselves. They need active orchestration and coordination ( P. 14 ) . † Human Motivation and Psychological Foundations Maslow ‘s great penetration was to put self-actualization into a hierarchy of human motive. Harmonizing to Maslow ( 1954 ) , self-actualization is the highest thrust, but before this can go on must fulfill other, lower motives like hungriness, safety and belonging. The hierarchy has five degrees: ( a ) physiological ( hungriness, thirst, shelter, and sex. ) ; ( B ) safety ( security, protection from physical and emotional injury ) ; ( degree Celsius ) societal ( fondness, belonging, credence, friendly relationship ) ; ( vitamin D ) regard ( besides called self-importance ) which combines the internal facets of ego regard, liberty, and accomplishment, and the external factors of position, acknowledgment, attending ; ( vitamin E ) Self realization ( taking action ) . Maslow ( 1954 ) pointed out that the procedure of self-actualization is dynamic ; the dominant demand is ever switching. For illustration, a sexual spouse may be lost in the self realization of love devising, but finally becomes tired and hungry, and has to halt in order to make full a more immediate demand, nutriment. Furthermore, a individual behaviour may unite several degrees. For illustration, eating dinner is both physiological and societal. This hierarchy does non be by itself, but is affected by the state of affairs and the general civilization. Satisfaction is comparative. Finally, Maslow notes that a satisfied demand no longer motivates. A hungry individual may be despairing for nutrient, but one time a repast is eaten, the promise of nutrient no longer motivates him ( Masters and Johnson, 1974 ) . The Hersey and Blanchard theory is extremely popular and strikes most people as intuitively right. McGregor ( 1960 ) nevertheless, makes it the edifice block for the Theory X and Theory Y. Csikszentmihalyi ( 1988 ) continued the tradition with the construct of â€Å" Flow, † a 1990s construct of self-actualization. Empirical research conducted by Hersey and Blanchard ( 1977 ) confirmed Maslow ‘s first three degrees, but has non made farther procedure as it relates to the 4th and 5th degrees of self-esteem and self-actualization. McGregor ( 1960 ) noted that Maslow ‘s hierarchy follows the life rhythm. A newborn babe ‘s demands are about wholly physiological. As the babe grows, it needs safety, so love. Toddlers are eager for societal interaction. Adolescents are dying about societal demands while immature grownups are concerned with regard and merely more mature individuals transcend the first four degrees to pass much clip self-actualizing ( Hersey and Blanchard, 1977 ) . The connexion at this occasion is that external incentives such as rewards, benefits, and term of office, fulfill lower demands. Workers satisfy higher demands by working with others, or acquisition and happening fulfilment in their work ( Rusaw, 2001 ) . As leaders in the alteration procedure, one must esteem that piece of the mystifier each member of the squad brings to the tabular array and validate those endowments. Before the alteration procedure begins, leaders must go familiar with the school betterment rhythm, the phases of the alteration procedure, and alteration theoretical accounts associated with each. Name the alteration theoretical accounts As alteration agents, one must be able to separate between the school betterment rhythm and the alteration procedure, find where the school is located within the alteration procedure, and place appropriate following stairss. Fullan ( 1992 ) argues that in readying for a leading place, the leader must make two things: larn more about the complexnesss of the alteration procedure by reading, researching, speaking with adept practicians, and go toing seminars ; and accept the alteration procedure as a positive experience to be understood and embraced, instead than a negative experience to be feared and avoided. Responses to inquiries of why establishments expend so much clip, energy, and extended resources on instruction are chiefly ideological, grounded in personal belief systems. One can non reply cardinal inquiries about the intents of educational leading unless there is a willingness to uncover the rules, values, and premises land and steer them. These rules form cardinal belief systems about the ways in which one can understand themselves and society and find the hopes for the hereafter. Csikszentmihalyi ( 2003 ) cites businessman Max DePree who states that the first inquiry for a leader is non what are they traveling to make but that it ever is: where does the organisation intend to be. Conversely, it can be argued that should educators fail to see the challenges of taking in the thick of diverseness, they neglect the foundations of the educational enterprise. On the other manus, when they engage in expressed conversations about the diverseness of their pupil organic structures and the relationship of societal justness to constructs of academic excellence and school success, they are taking with moral intent. Leadership requires, as Csikszentmihalyi ( 2003 ) provinces, that one should reflect deeply on one ‘s ain experiences and bedrock values to happen ways in which 1 might step in intentionally with moral intent. During the school betterment procedure, alteration experts such as community stakeholders, module, staff, pupils, should come together as a squad to take alteration attempts. Harmonizing to Maslow ‘s theory, the societal, self-esteem, and self-actualization demands take centre phase. Social demands are being met given that the assembled squad belongs to a particular group charged with heightening something dynamic that will impact the lives of others. The self-esteem demands of the squad will be met as the squad has position and common regard of their co-workers which leads to the following measure of taking action in the accomplishment of the ends. Therefore, it is of import to pull upon the expertness and accomplishments of university module, cardinal office forces, external advisers, professional staff developers, and others. During this pre-implementation phase, treatments are facilitated about the school ‘s history of alteration in order to understand how and why past alteration attempts have succeeded or failed. Fullan ( 1993 ) favours merely get downing the alteration procedure without needfully be aftering every measure in progress. However, it is of import to pull off, steer, papers, and learn from the alteration procedure. Leaderships of postsecondary establishments should larn about the functions of decision makers, module, cardinal office staff, parents, board members, and others involved in functioning kids and young person. All play an of import function in the school betterment procedure. The corporate cognition of such persons is used to organize effectual school betterment squads. School leaders understand and cultivate these functions and the functions that others play within betterment enterprises. To construct coaction within the school civilization, module survey groups and cross-grade or section squads provide clip for collegial work. As a committed and collaborative civilization emerges in support of the alteration procedure, the judge of leaders establishes communicating with and high outlooks of squad members while showing assurance in school staff and the environing community. Once partnerships are formed with parents, concerns, and societal services and community bureaus, attempts are made to consolidate resources to run into a scope of pupil demands. In making high-achieving acquisition environments and bettering pupil acquisition, the leaders select and integrate a assortment of plans to better instruction and acquisition. Last, a set of guidelines are established to implement new attacks to student larning while continually supervising both internal and external measurings for betterment. Drumhead Leaderships of post-secondary establishments of higher acquisition should pull upon the endowments of their stakeholders while using the assorted motivational and psychological foundations to expect, understand and turn to squad troubles as that may originate throughout the school betterment procedure. As school system support is progressively tied to public presentation, leaders should see that public presentation needs to be more loosely defined. Performance measurement systems are to bring forth thrust and communicate alteration. Performance measurement systems that are dominated by punitory inducements tend to hold a counterproductive impact on betterment attempts. Ultimately the end of school betterment should as a tool for those interested in constructing system capacity to run into the demands of kids. An effectual public presentation measuring system is the foundation for measuring plans. The leading squad should ease the development of a comprehensive public presentation measuring system that examines all facets of operations whether it is at the school or in the community. Performance indexs should supply stakeholders with a diagnostic tool, enabling them to rapidly and easy pass on advancement, demands and challenges to their components. Harmonizing to Stephen Covey, leading trades with way and vision. The basic function of the leader is to further a common regard and construct a complimentary squad where each strength is made productive and each failing is mitigated. The key is supplying the context for success in footings of resources, systems and authorization. The function of leader as instructor starts with placing people ‘s mental theoretical accounts of of import issues. No 1 carries an organisation in his or her caput. What we carry are premises. These mental images of how the universe works have a important influence on how we perceive jobs and chances identify classs of actions and do picks. Everyone agrees that leaders need vision, energy, authorization, and strategic way, but I think it is every bit apparent that the ability to animate people, to capture their Black Marias, heads, psyches, and sympathize ferociously with the people they lead, is the chemistry that determines the difference between norm and dramatic success as a leader. At the terminal of the twenty-four hours, the leader must beat up the squad and take the hill. After all, the qualities of leading are of limited usage unless we do something with them. You and I are so fortunate. When the involvement at interest are the well being and hereafter of our profession, its easy to be excited and full of energy. It merely makes sense to be a airy. It ‘s natural that excellence is a minimal demand. And it is so much merriment to work with others likewise inflicted with a passion for public instruction. When I look around the room and when I think of all the talented and dedicated people I have met this weekend, I know that our hereafter is so in good custodies. How to cite Leadership For Improved Institutional Performance Education Essay, Essay examples

Improving the Nutrition Program Free Samples for Students

Question: Discuss about the Improving the Nutrition Program. Answer: Improving the Nutrition Program Attempts to make the world have better access to health care improve so that more and more people can easily access it from the comfort of their homes have gone to the extent of seeing mobile apps being generated to make it possible. Some of such applications are the nutrition applications which are designed to improve the accessibility of nutrition services by the people, and also make the service better and hence possibly see the world population heading to a better health status. Mobile application developers have made efforts to design nutrition applications in which users input their data regarding their ages and weight as well as their daily dietary intake, and have the app calculate their requirements and hence give feedback on their feeding status (CleverRoad, 2016). However, these applications are not working to the best of their capabilities or rather to the best of the users comfort of use. The users are complaining of some interfaces not being adequate for their use, and that the applications lack in some crucial aspects. Hereby, improvements on the program will be made, and the how to will be discussed in this paper. The first probable thing that developers need to do is to identify the problem that the users are complaining of. The developer team needs to first identify what really needs to be improved to improve customer satisfaction and comfort of use. From the report on assessment one, the first problem that the users noted, as well as the Center for Food Safety, is that the application uses quite small font sizes that are not comfortably legible to them, and font that do not give them a comfortable and healthy viewing experience (The Project Proposal). The developers need to thus improve on the ease of interaction between the application and the users. The second issue that the users raised with the use of the nutrition app was that the application lacked adequate evidence in presenting its nutritional claims. The developers need to thus after identifying the strategy to improve in the interface, identify a possible way to improve the database of the application so as to give the clients ade quate proof of the information provided, and hence have the clients trust the credibility of the information in the application. But users are not always in the mood to go over facts and lengthy sheets of information regarding a simple idea. They need an app that will present the most important ideas in a very simple manner that will give them an easy time viewing and integrating the information, for they need an app that will boost their readiness to use it and therefore their compliance to its teachings. The developers of the nutritional applications have at this stage the task to redesign the application and make its presentation manner simple, simplifying the interface and menu so that the users have to brush over fewer information, just to get to their desired key-point. Well, to improve the overall application workability, the designers have a possible guide that they can follow that will be of help to the users. That is, they can start with providing the barcode scanner that will review the information in the application and hence point out the areas that require improvement. Information about food, obtained from suppliers can also be added to the menu, while aims to have the application measure the client BMI and other health and nutrition related data can be prioritized, to avoid giving complicated information to the client. References The proposal How to Develop a Nutrition and Diet App. In CleverRoad.com 2016. Accessed via; https://www.cleveroad.com/blog/how-to-develop-a-diet-and-nutrition-app Gunther Eysenbach. Development of Smartphone Applications for Nutrition and Physical Activity Behavior Change. US National Library of Medicine 2012. Accessed via; https://www.ncbi.nlm.nih.gov/pmc/articles/PMC3626164/ Nutrition Program Design Assistant: A Tool for Program Planners. In Core Group 2010. Accessed from; https://www.coregroup.org/storage/documents/Workingpapers/NPDA_RefGuide_web.pdf Victoria J. Burley, Michelle Carter, Janet E. Cade. Development and Testing of a Mobile Application for Weight Loss. In University of Leeds 2010. Accessed from;https://www.nutrition.org.uk/attachmen

Violence On Television Essays - Dispute Resolution, Crime

Violence on Television "There was murderers going around killing lots of people and stealing jewelry." This quote comes from the mouth of an eight year old girl after watching the evening news on television. The eight year old girl claims that she is afraid "when there is a murder near because you never know if he could be in town" (Cullingford, 61). A recent report from the National Institute of Mental Health (NIMH) pools evidence from over 2,500 studies within the last decade on over 100,000 subjects from several nations to show that the compiled evidence of television's influence on behavior is so "overwhelming" that there is a consensus in the research community that "violence on television does lead to aggressive behavior" (Methvin, 49). Given that the majority of scientific community agrees that "the research findings of the NIMH publication support conclusion of a causal relationship between television violence and aggressive behavior" (Wurtzel, 21), why is it that "the Saturday morning "kid vid ghetto" is the most violent time on T.V." (Methvin, 49), and that "despite slight variations over the past decade, the amount of violence on television has remained at consistently high levels" (Wurtzel, 23)? Why is it that, like the tobacco companies twenty years ago, the present day television broadcasting companies refuse to consent that violent films and programming can and do have harmful effects on their viewers (Rowland, 280) What can be done to combat the stubborn minded broadcasting companies and to reduce the amount of violent scenes that infest the current air waves? The television giants of today, such as ABC, CBS, and NBC continue to air violent shows, because they make money off of these programs. In general, society finds scenes of violence "simply exciting" (Feshbach, 12). Broadcasting companies argue that "based on the high ratings, they are giving the public what it wants, and therefore are serving the public interest" (Time, 77). Michael Howe states: "We have to remember that children and adults do enjoy and do choose to watch those programs that contain violence" (48). At the same time, however, we must also remember the undeniable truth that "there is clear evidence between television violence and later aggressive behavior" (Palmer, 120). Because violent television has been proven time and time again to play an active role toward inciting hostile behavior in children, the level of combative programming must be reduced. The media argument that high ratings correspond with the public's best interest is simply not valid. Even the American Medical Association agrees that the "link between televised violence and later aggressive behavior warrants a major organized cry of protest from the medical profession" (Palmer, 122). The issue of the public's infatuation with television can be paralleled with that of a young child and his desire for candy and "junk foods." The child enjoys eating such foods, though they produce the harmful effects of rotting away at his teeth. With a parent to limit his intake of such harmful sweets, however, the child is protected from their damage. Similarly, the American public desires to view violent programs at the risk of adapting induced aggressive behaviors. Because the networks refuse to act as a "mother," and to limit the amount of violence shown on television, there are no restrictions to prevent television's violent candy from rotting away at the teeth of society. Harry Skornia claims that "it is naive and romantic to expect a corporation to have either a heart of a soul in the struggle for profits and survival" (34). But who, then, is to take responsibility for the media's actions if not the industry itself? Because there has not been any sufficient answers to this question so far, "television violence has not diminished greatly; nor have Saturday morning programs for children, marked by excessively violent cartoons, changed much for the better" (Palmer, 125). One may ask: "Why can't the government or the Federal Communications Commission (FCC) intervene to control the amount of violent programming that currently circulates during most broadcasting hours?" Edward Palmer states: "The FCC's reluctance to regulate - especially directly about violent content - is consistent with that of many other groups. Because the First Amendment guarantees freedom of the press, no direct censorship os programming has ever been advocated by responsible groups concerned with the problem of television violence" (124). The American Broadcasting Company (ABC) holds fast to its claim that there are no scientific findings that show a link between television violence and unusually violent behavior in children (Rowland, 279). The network executives at ABC express the ideals that "they are self-confident about the lack

Free Essays on Christianity In Rome

The way the Romans viewed Christianity is slightly different from the general theory. The Romans did not spend all their time hunting down Christians in order to crucify them or throw them to the lions. When Christianity first started in the Roman Empire, it was viewed as another sect of Judaism. There was no differentiating between the Jews and the Christians in the eyes of the Roman government. The Christians were seen simply as a more radical group of Jews. They were also not completely trusted because of their monotheistic belief and nons he used were initiation rites involving human sacrifice and consumption of infants and religious worship involving incestual orgies. But even with these accusations, persecution was still not as widespread as is commonly believed. The prevailing approach to persecuting the Christians continued to be inconsistency. Generally tolerant of all religions, the Romans only persecuted Christians when it was convenient to do so. Basically the Christians were the Roman scapegoat while Roman government was weak and having problems. One example of this is after the massive burning of Rome during Nero’s reign. Nero needed to blame somebody for it and because the Christians were a secretive group, he picked them and executed as many as he could. But according to Kebric, most Romans did not agree with these actions. Persecution of Christians was more of a political action than an issue of religious conflict. It seems as if the Christians were only m... Free Essays on Christianity In Rome Free Essays on Christianity In Rome The way the Romans viewed Christianity is slightly different from the general theory. The Romans did not spend all their time hunting down Christians in order to crucify them or throw them to the lions. When Christianity first started in the Roman Empire, it was viewed as another sect of Judaism. There was no differentiating between the Jews and the Christians in the eyes of the Roman government. The Christians were seen simply as a more radical group of Jews. They were also not completely trusted because of their monotheistic belief and nons he used were initiation rites involving human sacrifice and consumption of infants and religious worship involving incestual orgies. But even with these accusations, persecution was still not as widespread as is commonly believed. The prevailing approach to persecuting the Christians continued to be inconsistency. Generally tolerant of all religions, the Romans only persecuted Christians when it was convenient to do so. Basically the Christians were the Roman scapegoat while Roman government was weak and having problems. One example of this is after the massive burning of Rome during Nero’s reign. Nero needed to blame somebody for it and because the Christians were a secretive group, he picked them and executed as many as he could. But according to Kebric, most Romans did not agree with these actions. Persecution of Christians was more of a political action than an issue of religious conflict. It seems as if the Christians were only m...

Using Your Finger Like a Weathervane

Using Your Finger Like a Weathervane Your index finger has many uses, but I bet you didnt know a weathervane is one of them. If youve ever seen someone lick the tip of a finger and stick it into the air, or done this yourself, this is the very reason behind this peculiar gesture. But, while youll often see people stick their finger in the air as a weather joke, its actually a legitimate way to estimate wind direction. So the next time you find yourself on a deserted island, Survivor style, or simply without a weather app, heres what to do: Stand as still as possible. (If your body is moving, it will be harder for you to get an accurate wind reading.) If you happen to know which way is north, south, east, etc., face this way it will make determining the final wind direction easier.Lick the ball of your index finger and point it upwards.Observe which side of your finger feels the coolest. Whichever direction the cool side of your finger is facing (north, south, east, west), thats the direction the wind is coming from. Why it Works The reason why your finger feels cool has to do with the speedy evaporation of the moisture on your finger as the winds air blows across it. You see, our bodies heat (through convection) a thin layer of air just next to our skin. (This layer of warm air helps insulate us from the surrounding cold.) But whenever the wind blows across our exposed skin, it carries this warmth away from our bodies. The faster the wind blows, the faster the heat is carried away. And in the case of your finger, which happens to be wet with saliva, the wind will lower the temperature even more quickly because moving air evaporates the moisture at a quicker rate than still air would. Not only does this experiment teach you about evaporation, but its also a neat way to teach kids about the wind chill and why it cools our bodies down below the air temperature during wintertime. Dont Use Your Finger in Humid or Hot Weather Since using your finger as a weathervane depends on evaporation taking place, it doesnt work as well at helping you estimate wind direction on humid or muggy days. When the weather is humid, it means that the air is already filled with water vapor, and so, it will carry away the additional moisture from your finger more slowly; the slower the moisture from your finger evaporates, the less youll be able to feel the winds cooling sensation. This weathervane hack also wont work as well when the weather is hot, sine the warm air will dry your finger before youve had a chance to feel the evaporative cooling sensation.

Reflective letter Assignment Example | Topics and Well Written Essays - 500 words

Reflective letter - Assignment Example As such, I will seek to build on my formatting strengths by referring and practicing the Harvard, Chicago, and MLA writing styles as seen in the Purdue Online Writing Lab. On the other hand, I will seek to overcome my writing weaknesses by proof reading my work before submission. I will also do more research on the best writing skills and sentence construction. Using Microsoft PowerPoint by creating effective slides, APA formatting, critical analysis, and timely completion of assignments are items that represent my best work. This is because these items enabled me to address the writing subject in a detailed, effective, and timely manner in different writing platforms using the required writing style. Notably, the first assignment and the PowerPoint assignment were the most challenging assignments. Indeed, summarizing the most relevant information on the slides and achieving the correct sentence combination were very challenging. Nevertheless, I have begun to solve the problem in achieving correct sentence combination by writing more works, researching the best writing skills, and seeking guidance from my tutor. However, I am proud of my writing skills in assignment 2 because they depict my strength in formatting, great sentence combination, few grammatical errors, and objectivity. Ideally, I adopted efficient revision strategies that included class discussions, detailed research at the library, creating a revision timetable, and seeking professional advice from my tutors. I also addressed my peers, tutor review comments, and sought to perfect my writing skills by doing additional writing assignments. My writing, reading, and critical analysis assignments helped me in my writing since they prepared me to read, analyze the derived information, and present such information in writing using the correct writing style. Notably, the PowerPoint essay was the most informative since it taught me how to summarize, use visual

A preliminary analysis of a Essay Example | Topics and Well Written Essays - 1250 words

A preliminary analysis of a - Essay Example (Leon C. Metz, 1993) El Paso stands on the Rio Grande over the outskirt from Juarez, Chihuahua, Mexico. The two urban areas, plus Las Cruces, structure a joined global metropolitan territory, in some cases alluded as the El Paso Juarez Las Cruces, with in excess of 2.7 million individuals. The El Paso Juarez locale is the biggest bilingual, binational work compel in the Western continent. History of Elpaso El Paso County was secured in March 1850, with San Elizario as the first district. After the Civil War's decision, the town's populace started to develop as Texans proceeded to move into the villages and soon turned into the larger part. Mining and different businesses slowly advanced in the zone. The El Paso and Northeastern Railway was sanctioned in 1897, to help remove the characteristic assets of encompassing territories, particularly in southeastern New Mexico Territory. The 1920s and 1930s saw the rise of real business advancement in the city. The Depression period in general hit the city hard, and El Paso's populace declined through the closure of the Second World War with the vast majority of populace misfortunes originating from the white neighborhood. Regardless, whites remained the larger part to the 1940s. Immigration As far as movement, the climbing entrances of legitimate and illicit settler laborers and suburbanite specialists from Mexico add to work energy development and further weaken abilities levels. About 43 percent of El Paso County's populace development between 1970 and 1990 stemmed from universal relocation, helping at any rate an extra 50,000 specialists to the work power. Worker laborers added an alternate 20,000 to 25,000. A key figure in the city's surpluses of low aptitudes and low laborer desires has been the dangerous development of the work energy. A 3.4 percent twelve-month development between 1974 and 1990. Double the national rate, this development came up from conditions like those working in Mexico in the meantime: fast p opulace development, swollen associates arriving at working age, and higher support rates around Hispanic ladies. Breaking this cycle will be troublesome. The intensely Hispanic outskirt environment abates the move to English and obstructs osmosis. Their nonstop increase into the under-financed state funded schools disengages English-insufficient Mexicans and Mexican-Americans, blocking quick cultural assimilation and quality training. Mexico's blasting work power will proceed to break into US fringe work markets. El Paso must enhance instruction and work preparing abilities and work to draw in higher esteem included commercial enterprises. In the interim, the city and area must do what it can to abate the expansion in low-ability laborers and press Washington for better authorization at the fringe and against managements of ineligible outsiders. Schools Regarding schools, El Paso is home to the University of Texas at El Paso, the biggest state funded college in the district. It was as of late stacked up as the seventh best school in Washington Monthly's 2013 National University Rankings, just behind Stanford and in front of Harvard. Likewise, the college's School of Engineering is the country's top maker of Hispanic designers with advanced degrees. The El Paso region people essential go to state funded schools in four school areas, El Paso Independent School District, Ysleta Independent,

A view from the Bridge Essay Example for Free

A view from the Bridge Essay Eddie Carbone is in love with his niece by marriage, Catherine or Katie as he affectionately calls her. He has bought up the orphaned child as his own, loved her unconditionally. However, on the cusp of womanhood he has fallen in love with her, something he cannot admit to himself, as it is too terrible to acknowledge. The first clue to this unlawful love is his obsessive concern for her appearance Katie, you are walkin wavy! I dont like the looks theyre givin you in the candy store. And with them new high heels on the sidewalk clack, clack, clack. The heads are turnin like windmills. Without realising quite why he has done it, he has delayed her oncoming womanhood by keeping her at school and secretarial college. This way he can protect her from external influences keeping her wings clipped. This is why he is so keen to dissuade her from taking a job offered to her. I know shell be in the office but that aint what I had in mind We are afforded here a confirmation of the tragedy that is likely to unfold by the way Eddies wife; Beatrice reacts to Eddies dismay at Katies first steps to freedom. We feel her sense of urgency in her attempting to put distance between Katie and Eddie, she remonstrates with Eddie I dont understand you; shes seventeen years old you gonna keep her in the house all her life? To re enforce our understanding of Eddies true feelings another character fills us in on ensuring drama. This part belongs to Alfieri the lawyer / narrator of the play who in the traditional tragedy takes the part of the Greek chorus. More educated and yet part of the community, he tries to forestall the inevitably tragic ending even though he knows he is powerless to stop it. As the play progresses a monstrous change creeps up on Eddie. He is violently opposed to this romance between Rudolpho and Catherine. Eddie is not intelligent enough to realise that this opposition is not motivated, as he thinks, by a dislike of the boy and the suspicion that he is a homosexual. Not even the Alfieri can persuade Eddie to let go of the girl. Most ancient tragedies have a recognition scene wherein self-realisation dawns on the protagonist, in this case Eddie as it happened with Oedipus Rex. All of Shakespeares tragedies have recognition scenes. In this play there is no formal recognition scene. Only after Eddie has given Marco and Rudolpho up to the immigration service and he knows that he is facing certain death, due to his jealous desperate behaviour, does he begin to realise his faults and this is when the recognition scene takes place. This is similar in Millers A Death of a Salesman. He is adamant about wanting his name back, and he knows that he is in an impossible situation so he sees no other way out, and this is when everything comes crashing down around Eddie because he realises what he has done and cannot change anything. In my opinion what makes this play such an important and textbook modern tragedy is the way the viewer or reader is made aware of the inevitability of a tragic outcome given the setting and cast of characters. We are aware of the importance of name to the Italians, and the system men are judged by in the ethnic group in America. As Eddie loses more and more control over his feelings for Katie and thereby causing the problem to worsen he is in desperate need of some other focus, hence the significance of his blinding desire to clear his name of traitor which Marco has accused him of being. He feels if this can be sorted out so will his life. Hes gonna take that back, hes gonna take that back of Ill kill him! You hear me? Ill kill him! Ill kill him. This point is further emphasised by Eddies point blank refusal to accept Rodolphos apology which would help to sort things out. Eddie knows that if he and Rodolpho were seen to have made up that things between Marco and Eddie may possibly be patched up. Eddies near hysterical response is I want my name! He didnt take my name; hes only a punk. Marcos got my name By refusing the option that would have diffused the situation, the way is cleared for the inevitable outcome, his sense of self righteousness over Marco taking his name obscures his vision as to the real villainy of the piece his wrongful love for Catherine. The audience now knows that he truly would rather die than admit his true feelings showed in his horrified utterance of Beatrice in response to her accusation of you want somethin else Eddie, and you can never have her! The outcome of this disaster is one man killed, one facing deportation and therefore financial ruin for his family. Two families are ruined. All this has come about from the combination of one mans psychological make up and the circumstances ensuing from his social background. A truly modern tragedy. Show preview only The above preview is unformatted text This student written piece of work is one of many that can be found in our GCSE Arthur Miller section.

As Good As It Gets?: An Examination Of The Mechanism And Mode Of Treatm

As Good As It Gets?: An Examination Of The Mechanism And Mode Of Treatment Of Obsessive-Compulsive Disorder Obsessive-compulsive disorder, often referred to as simply OCD, is a mental illness in which an individual experiences endless cycles of repeated thoughts and rituals, known as obsessions and compulsions, which she feels she cannot control (1). Although many people possess habits and routines that help them organize their every day schedules, people with OCD form patterns of behavior that are extremely time-consuming and interfere with their daily lives. Once believed to be a rare and incurable disease which people kept hidden for fear of embarrassment (2), OCD is now recognized as being far more common than previously believed, affecting both men and women, and people of all races and socio-economic backgrounds equally (3). In fact, recent studies have shown that about 2.5% of the population have this disorder at some point in their lives (2), with between 3 to 5 million Americans affected with the disorder each year (3). Though OCD is a chronic illness that can take over a person's life if left untreated (1), a strict regiment involving proper medication and effective treatment can vastly improve the OCD sufferer's condition. Obsessive-compulsive disorder is composed of two major constituents evident in its very name - obsessions and compulsions. Obsessions are recurring thoughts or impulses that seem to invade one's mind despite attempts to ignore or suppress them (4). Though these thoughts range from the tedious and seemingly innocuous sort, to the shameful and morbid kind, all are generally viewed as senseless and are accompanied by anxiety to some degree (4). Some common examples of obsessions include: fe... ...tion remains an option. Regardless of whether an OCD patient is treated in or out of a hospital, treatment is vital in improving his condition, for if left untreated, the disorder will continue indefinitely (3). With the wide range of treatment options available to OCD sufferers and the extensive studies being conducted in lieu of the disorder, the promise of a future with less worries and anxiety appears to be well within reach. WWW Sources 1) Obsessive-Compulsive Disorder , on the National Institute of Mental Health website http://www.nimh.nih.gov/anxiety/ocdfacts.cfm 2) Obsessive-Compulsive Disorder: What Is It and How To Treat It http://familydoctor.org/133.xml 3) Most Frequently Asked Questions About OCD http://www.ocdhelp.org/faq.html 4) Obsessive-Compulsive Disorder , on the Encyclopaedia Britannica website http://www.britannica.com/

Rationalistic Distaste for Opera Essay

1. Italianate Opera did not conquer every European center without resistance, especially in countries (like France and England) with strong traditions of spoken drama. What exactly does St.-Evremond (p. 201-3) object to about opera, and why? Exactly what parts of a drama does he say should NOT be set to music, and why? People observe the justness if the cincirds; and amidst all the varieties that unite to make the sweetness of the harmony, nothing escapes us. The music is nothing else to our ears but a confused sound that suffers nothing to be distinguished. Beginning of the drama should not be set to music. 2. What do all 3 documents in MWW 54 have to say about machines? Why are they a topic of discussion? The machine has something that is surprising. Machines may satisfy the curiosity of ingenious men, who love mathematical inventions, but they will hardly please persons of good judgment in the theatre. The ancients made on use of machines, but when there was a necessity of bringing in some God. MWW 62: The Conventions of Opera Seria 1. What is the setting of this little story, and how did Goldoni come to be there? Goldoni had just been admitted to the bar in his native Venice, but, finding on clients, he spent his time composing a drama oer musica entitled Amalasunta. Soon he found himself so deeply in debt that he had to flee Venice. 2. How is he treated by the various members of the gathering? They all offered to lend me their support ; but they suggested that before exposing the Drama to the judgment of the impresarios, it would be well to expose it to that of my friends. 3. What exactly were the criticisms of his libretto, and what do these reveal about the reigning conventions of opera seria? His work is simple, Dramma per musica in itself an imperfect composition, has been subjected by custom to certain rules. Those of Aristotle, Horace, and all who have trated of Poetics, but necessary if it is to serve the Music, the Actors, and the Composers. 4. What forces of the opera seria world shaped these conventions? The work Goldoni made, it lead a new style of music. MWW 63: Opera Audiences in 18thc. Italy (Naples, 1765) 1. What did Neapolitans go to the opera to see and do, primarily? See King;s Theatre, where the serious Opera is performed, and of two smaller theatres, called Teatro Nuovo, and the Teatro dei Fiorentini. He also see the dirty kingd of a play house, where they perform a comedy every night. 2. What did the writer admire most about this experience? What elicited his criticism? He never seen more than two or three boxes so occupied, in the same night. The impresario, or manager, is bound to very bad terms, so that his profits are inconsiderable, and sometimes his is a loser.

Critical Reading, Writing, & My Learning Patterns Essay

When I was reading the four stories from the learners in chapter three, I noticed that each of them used different patterns to write their papers. Makayla was one learner that used sequence first. She was very inquiring when it came down to what she was asked to do. Makayla needed to know too much and in this case it led her to have a duel and repetitious assignment. The advice I would give Makayla would be to field fit this, trying to focus using a different learning pattern or approach. Makayla should have written her thoughts down first and not worried so much about being correct, so she would be able to provide new information and a more clearly written paper. Another way for Makayla to field fit would be to start in the middle and not focus on a specific laid out plan. Begging and end come last. While reading about the second learner John, I read that he had used precision first. In using precision first, he stumbled over everything he was trying to say and also had written too much unnecessary information. With John doing this, it led his family to confusion and made it hard to plan anything. Seeing as how this was the only way of communication for him at the time, John should have written a more simple direct message and paid more attention to whom his audience was. Field Fitting this situation can be a difficult process in the since that without all the information needed, it is hard to rearrange anything . As for his family, I would have told them to take out the extra things he had to say and try to focus more on the importance. My advice for john would be that when writing anything, make sure you know your audience, and to pay attention to what you’re writing and who you are writing it to; especially if it’s the only form of communication you have available to you. Reading the third learners stories, I see that they used technical reasoning . Paul was more concerned about completion than accuracy. In this case, I would have suggested that he try to use precision when gathering all of the data and facts, instead of just using his own thoughts and opinion s. Seeing as how he uses technical reasoning, another way for Paul to field fit this would be to draw pictures and make graphs as he was reading. This would have helped him better understand and also would have given him a visual on how to start writing his paper. With the fourth learner, Raheem relied on confluence and  took too many risks when writing his paper. He didn’t have enough information and failed to use another learning pattern that would have helped make a better paper. My advice for Raheem would be to first make sure that all of the data is collected for the assignment, then try using a different pattern when writing the paper and also tell him to ask for help if he is uncertain about the tools provided to him. Take time to prepare and use your weaknesses as a model to help find your strengths. Based on my learning patterns ( S 31 , C 20 , P 28 , TR 27 ,) the challenges I feel I will face with reading and writing at a college level is when reading, I tend to use t echnical reasoning more. I jump around and skim through content just to get the main idea. Because I do this, I overlook important pieces of information. When looking at what I can do to fix this, I see that I need to make sure I have the time to focus on what I am reading and why. Also, I need to make sure to write it all down so I am not only obtaining the information, but I am also visualizing it to get a better understanding of it as a whole. When it comes to writing, I feel that I am a strong writer. Writing is something I love to do. I always like to express my thoughts, focus on the audience, and use as much information I can. With saying that, I may sometimes use too much information, or I will use sequence and be meticulous with if it is correct or not. One way that I can help get through this is practice and make sure I’m just getting all of my thoughts out. Going back and re-reading is a good way that not only lets me see my mistakes, but it also helps me to learn from them. The three things I keep in mind to make my writing go by easier, is to write free of the rules, get all of my thoughts out first and pay attenti on to grammar and spelling last.

The Five Doctrinal Tenets Of Islam Essays - Islam, Muslim, Sunnah

The Five Doctrinal Tenets Of Islam Essays - Islam, Muslim, Sunnah The Five Doctrinal Tenets Of Islam Final Graded Copy Grade: 95 The Five Doctrinal Tenets of Islam: Supporting Pillars for the Faithful The Five Doctrinal Tenets of Islam: Supporting Pillars for the Faithful I. Introduction to Islam A. Numbers in Islam B. The Prophet Muhammad and the Hadith II. The Five Pillars of Islam A. The Statement of Faith (Shahadah) B. The Establishment of Prayers (Salah) C. The Giving of Alms (Zakah) D. Fasting (Sawm) E. Pilgrimage to Mecca (Hajj) III. The Effect of the Five Pillars on the Islamic Life The Five Doctrinal Tenets of Islam: Supporting Pillars for the Faithful Islam is, debatably, the fastest growing religion in the world today. At a level of 1.2 billion, they represent approximately 22% of the worlds population. Moslems make up the second largest religion in the world, surpassed only to Christianity at 33%. This is according to the 1999 World Almanac and Book of Facts (724). What is Islam? Who is a Moslem? What do they believe? How does one become a Moslem? In 1964, Philip K. Hitti addressed the rapid emergence of Islam throughout the world in his writing History of the Arabs. In his book, he stated that every eighth person in our world today is a follower of Muhammad. He continues to say The Moslem call to prayer rings out through most of the twenty-four hours of the day, encircling the large portion of the globe in its warm belt (Hitti 3). Today, some thirty-six years later, Islam has become the place of comfort, peace, and faith for over one billion people. To have this type of growth there must be an underlying foundation to the movement. As any builder can attest, in order for a structure to maintain its integrity the support for that structure must be stabilized and strengthened. Within the holy writings of Islam the support and structure of the faithful is proclaimed. The concept of no deity except God is always alive within the heart of a Moslem. They recognize that he alone is the Creator, the Provider and Sustainer, and the true Reality; the source of all things of all benefits and harm. This belief requires that He be worshipped and obeyed. In the Holy Koran, God has made obedience to the teachings of the Prophet Muhammad incumbent upon the all believers. The teachings of Prophet Muhammad are available today in the form of Hadith. Although Islamic faith and beliefs are vast, the establishing doctrine, i.e., foundation, for Islam remains to be the five pillars of faith. The first is a statement of faith, the subsequent four are major exercises of faith of which some are daily, some weekly, some monthly, some annually, and some are required as a minimum once in a lifetime. The Five Pillars of Islam These Five Pillars are the frameworks of a Muslims life. At one time, when the Prophet Muhammad was asked to give a definition of Islam, he named the Five Pillars. In the Hadith, the collection of sayings of Muhammed, these exercises of faith are stated to serve mans spiritual purposes, satisfy his human needs, and to mark his whole life with a Divine touch (Hadith Shih Bukhari, Volume 1, Book 2, Number 7). The writings comprising the Hadith, while regarded as an excellent guide to living, are not regarded as having the same status as the Holy Koran (Quran). The major duties, nevertheless, in the life of a Moslem are to fulfill these Five Pillars. They are: 1. The Statement of Faith (Shahadah) 2. The Establishment of Prayers (Salah) 3. The Giving of Alms (Zakah) 4. Fasting (Sawm), and 5. Pilgrimage to Mecca (Hajj). As distinct as the Ten Commandments are to members of the Christian and Judaic faiths, each of the Five Pillars are direct commands from Allah for his children. The first of these Pillars is: The Statement of Faith (Shahadah). Shahadah is the bearing of witness to Allah. This is a declaration of faith. In his declaration, a Muslim proclaims ASH-HADU ANLA ELAHA ILLA-ALLAH WA ASH-HADU ANNA MOHAMMADAN RASUL-ALLAH. The English translation is I bear witness that there is no deity (none truly to be worshipped) but, Allah, and I bear witness that Muhammad is the messenger of Allah. The Shahadah is repeated at least on a daily basis. Having acknowledged this within his heart, the

Auditing - Assurance - and Compliance Services

The present study sheds light on the relevant accounting theory and the auditing and assurance services. This particular study is based on a case study that illustrates the operations of the BSF Ltd., an Australian bioresearch organization that is listed in the Australian stock exchange. This particular organization carries out research for the purpose of utilization of the bacteria for the manufacture of fish. However, the corporation BSF Ltd also undertakes diverse research operations that orients around bioresearch for discovery of the sustainable aqua cultural feeds. The study also reflects the challenges faced by the research organization that encompasses the failure of research on the plant-based feed that could solve the concerns of the fish based feed along with the cost borne by the organization due to the unsuccessful projects. The unsuccessful research also drew criticisms from the environmentalists and faced the allegation of diversion of the high worth food crops into lu xurious fish. This led to the new research on the bacteria based research for the generation of the feeds that ultimately met with success. The current study therefore deals with the steps that need to be taken into consideration before the auditing and application of the same into the operations of the BSF Ltd. Thereafter, the present report deals with the evaluation of the risk of the audit, process of application of different functions. Furthermore, the current study discusses the entire audit program for the company and discusses the accounting treatment of the research as well as development transactions. Besides this, the present study also discusses the accounting treatment of the government grant received by the corporation from the Commonwealth Scientific and Industrial Research Organisation (Federal Government of Australia). Consequently, the study deals with the evaluation of the research as being socially as well as environmentally friendly. Finally, the present assignment carries out analysis of the reasonableness of the assertion regarding the patent value as the exclusive control over the advanced technolo gy used by the research organization. The audit process necessarily needs to adhere to the auditing standards stipulated under the section 336 of the Corporations Act 2001. The process of conduction of the auditing needs to comply to the auditing standards namely, the â€Å"ASA 100 (Preamble to AUASB Standards)†, â€Å"ASA 101 (Preamble To Australian Auditing Standards)†, â€Å"ASA 102 (Compliance with Ethical Requirements when Performing Audits, Reviews and Other Assurance Engagements)† among many others (Christensen et al., 2012). The process of the evaluation of the audit comprises of the inspection of the prospective clients of the accounting firm, allied activities of the business together with the owners. The sequential process of the audit also comprises of evaluation of diverse objectionable risk associated to the client that includes enquiry of the overall reliability of the corporation (Duncan & Whittington, 2014). However, as a result the procedure of the audit follow the due diligence p rocedure and verify the overall ethical threats associated to the confidentiality or else the contradictory advantages. In addition to this, the BSF Ltd also needs to have the adequate competence for executing the business activity, as this organization is mainly a bioresearch organization. However, diverse circumstances for the purpose of the performance of the audit embrace the process of determination of different suitable framework for the financial as well as account of the corporation (Homb et al., 2014). Furthermore, the process of audit also includes the examination of the legitimacy of the presented information concerning the client along with the conformation with the diverse accounting standards. Besides this, the auditor also needs to examine the overall ethical requirements and maintain the overall quality of the activity (Ahmed Haji & Anifowose, 2016). Over and above this, the management of the corporation also needs to be in agreement with the one another as regards t he preparation of the financial statement. Therefore, the evaluators need to ensure that the financial statements of the company are also free from the material error that might be owing to fraudulent activities if not unintentional mistakes. As rightly indicated by Shah & Nair (2013), the assessor can disallow the overall engagement with the client firm if the management implements constraints on diverse activities of the audit. In addition to this, the assessors can in turn refuse certain suggestions of audit when the financial records are not prepared according to the acceptable regulations. Nevertheless, the assessors assume confirmation from the preceding auditor as regards the execution of the legal and at the same time the process of implementation (Simpson et al., 2016). In addition to this, the assessors also need to make it certain that the choice of the proposed assessor according to different statutory obligations. Ultimately, the auditor has the need to submit the requi site letter of engagement with the client.   The process of evaluation of the audit risk needs to adhere to the Australian Auditing Standards that institutes different requirements and at the same time offer the process of implementation of the standards. The assessor can abide by the rules such as the AUASB ED 7/08 ( the â€Å"Proposed Auditing Standard ASA 315†) that helps in the process of identification as well as assessment of the risk of materiality. In addition to this, many other standards are laid down as a guideline for carrying out the entire audit. The primary intention of the assessor is to identify and at the same time reduce the overall risk to a significantly low level (Hegazy & Farghaly, 2016). The analysis of the present case study reveals the fact that the inherent risk of BSF Ltd is 90% and on the other hand the control risk stands at 5%. In addition to this, the risk of detection is recorded to be 80%. The audit risk in the present case can be evaluated by utilization of the Audit Risk   Model in which the assessor can take into consideration both the control as well as inherent risk (Chambers & Odar, 2015). Therefore, the audit risk can therefore be calculated by implementation of the formula that states that the risk of the audit is necessarily the multiplication of all the registered inherent risk, detection risk as well as the control risk. Therefore, the formula for the calculation of the audit risk can be put across as â€Å"(Audit Risk = Inherent Risk*Detection Risk*Control Risk)†. As mentioned in the case study, the audit risk is therefore equivalent to 0.36 â€Å"(0.36=0.8*0.9*0.05)†. Thus, the audit risk is registered to be 36%. However, the audit risk in this case is under 10% that is regarded as the standard for the audit risk, therefore, there is a need to have audit risk within the limit of 10%. This reflects the fact that the assessors can execute the role of audit for the client company BSF Limited. As rightly indicated by Pitt. (2014), the auditors have the need to devise and at the same time create audit program in a bid to make it certain that the business functions as well as control of the organization can be evaluated for the purpose of rectification. In addition to this, the assessors can also get hold of adequate information as well as requisite substantiation by conduction of diverse audit programs that includes list of different functions that are essentially involved in the process of assessment and audit process. Again, the suitable individual audit procedure are primarily designed with the intention of the development of accounting methods and at the same time accounting strategies (Graham, 2015). Nevertheless, the audit process also takes in different substantiated tests as well as other methods of control. For the purpose of the substantiation of the audit opinion, the assessors need to comply with diverse performance requirements according to the specific require ments of the audit regulations (Australian Auditing Standards) for the particular audit program and thereby build up the important working papers of the assessors (Lowell, 2016). Again, the assessor also needs to record different features that in turn can aid the entire procedure of the validation of the audit (Auasb.gov.au., 2016). The important factors of the audit program also need to integrate the process of the preparation of the working papers that can essentially facilitate the overall process of retention of the union with the presentation of the audit. In addition to this, the auditors also need to arrange the working papers and keep account of the business functionalities in both the current as well as the permanent audit directory. As rightly indicated by Chambers & Odar (2015), the permanent audit paper therefore includes diverse substances that can persistently exert impact on the entire performance that comprises of the â€Å"Document of the Copy of Memorandum of Asso ciation† of the company BSF Ltd. In addition to this, the permanent audit paper also comprises of extracts of different important legal documents significant minutes in addition to the documents of agreements of the organization BSF Ltd. In addition to this, the documents of the audit also need to include important information concerning the internal control and at the same time the process of the accounting that the management of the organization BSF follows (Christensen et al., 2014). In addition to this, the audit documents also comprises of the structure of the company, information offered by the legal advisors as well as the bankers of the particular business entity along with the letter of the engagement. The document also replicates the evaluation of diverse accounts of balance of the corporation BSF Ltd, illustration of the process of evaluation of the financial statements at the time of audit by other auditors along with the perspectives of the assessor. The auditor presents the points of view regarding the overall internal control procedure, procedure for accounting, adherence to different ethical requirements along with the quality of the financial declarations (Chychyla et al., 2015). In addition to this, the important performance indicators together with the important ratio can assist in the process of detection of the specific trends of the business as well as the evaluation of the process of assessment. Moreover, the working paper of the audit also comprises of the constitutional documents of the BSF Ltd that replicates the entire business structure. The Journal entries for the research and development expenditures are as follows The journal entries for the Year 2013 Cr. Unearned grant revenue $400,000,000† The journal entries for the Year 2014 Dr. Unearned grant revenue 100,000,000 Cr. Research grant revenue 100,000,000† The journal entries for the Year 2015 Dr. Unearned grant revenue 100,000,000 Cr. Research grant revenue 100,000,000† The journal entries for the Year 2016 Dr. Unearned grant revenue 60,000,000 Cr. Research grant revenue 60,000,000† In keeping with the accounting directions established under the standard â€Å"AASB 120† that yet again congregates with the conditions stipulated under the â€Å"IAS 20†, the dealings of accounting for ascertainment of the government grants can be carried out properly (Aasb.gov.au. 2016). Again, as mentioned in the accounting stipulations, the set of laws established under relevant principles of accounting, the government grants can be registered as profit or else loss and in a systematic way during the course in which the business entity identifies the expenses as the connected costs (Cohen et al., 2013). In addition to this, the process of recognition in addition to documentation of varied government grants similar to profit if not loss is not according to the specific assumption of accrual accounting as revealed under the standard â€Å"AASB 101 Presentation of Financial Statements† (Aasb.gov.au. 2016). Nevertheless, the method by which the government grant c an be recorded does not convince the complete technique of book-keeping that can essentially be executed on the subject of the grant. Nonetheless, the government grant can be regarded as a receivable and can be treated as a reimbursement for offering the instant financial preservation to the entire business unit with no probable allied costs that can be documented in profit if not loss throughout the particular time (Cohen et al., 2013).   As rightly put forward by Shah & Nair (2013), the research process carried out by the BSF Ltd also have the need to be socially responsible and at the same time environmental friendly. As mentioned in the case, the research work conducted by the company BSF Limited on the plant based feed faced criticisms from the environmentalists that alleged that the process of diversion of the human quality food crops into the lavish fish is almost identical to the process of diversion of the low valued fish into the course of production. Therefore, this business practice can also affect the poor people and in turn escalate the risk associated to malnutrition. Therefore, there is a pressing need for the development of a socially responsible and at the same time environment friendly research activity. This practice also reflects the fact that the business units have the need to adhere to different set of rules as well as regulations that are essentially stipulated under both the social as well as environmental evaluations in the process of carrying out daily business operations (Christensen et al., 2012). Again, there is also an obligation on the part of the corporation regarding the implementation of the regular tracking of diverse environmental issues in the entire business unit. In addition to this, the brand also has the need to abide by various severe regulation regarding the operational policies that can assist the process of deliverance of the operation (Ahmed Haji & Anifowose, 2016). Again, the human resource segment of the company also need to hold fair as well as transparent view that in turn can avoid the partialities to a particular party in a bid to maintain social accountability (Chambers & Odar, 2015). Again, the research process also need to abide by the rules of the administration of the company BSF Limited. As rightly indicated by Chambers & Odar (2015), the process of functioning of control over basically an intangible asset can direct and help in the commencement of forthcoming economic growth (Lowell, 2016). Nonetheless, the capability of a particular corporation to deal with the impending economic refund from a specific intangible asset can occur out of various legal associations that efficiently can be considered as obligatory under necessities of pertinent law. On the other hand, the special control of the company over certain intangible assets that in turn can support the entire course of improvement in common technical aspects. This can facilitate the process of acquirement advantages in the forthcoming phase (Cohen et al., 2013). According to Cohen et al. (2013), the â€Å"AASB138 paragraph 13 -16†, the association   BSF Ltd also have the need to be accustomed to the level of expertise as well as potential of the members of the staff that sequentially can generate the step up of economic rewards in the forthcoming time (Aasb.gov.au. 2016).  Ã‚   Yet, owing to lack of various lawful manipulations, the corporation BSF Limited can defend the future rewards through substitute actions or trials. Christensen, B.E., Glover, S.M. and Wood, D.A., 2012. Extreme estimation uncertainty in fair value estimates: Implications for audit assurance.Auditing: A Journal of Practice & Theory,  31(1), pp.127-146. Homb, N. M., Sheybani, S., Derby, D., & Wood, K. (2014). Audit and feedback intervention: An examination of differences in chiropractic record-keeping compliance.  The Journal of chiropractic education,  28(2), 123. Ahmed Haji, A., & Anifowose, M. (2016). Audit Committee and Integrated Reporting Practice: Does Internal Assurance Matter?.  Managerial Auditing Journal,  31(8/9). Shah, M., & Nair, C. S. (Eds.). (2013).  External Quality Audit: Has it Improved Quality Assurance in Universities?. Elsevier. Simpson, S. N. Y., Aboagye-Otchere, F., & Lovi, R. (2016). Internal auditing and assurance of corporate social responsibility reports and disclosures: perspectives of some internal auditors in Ghana.  Social Responsibility Journal,  12(4). Chambers, A. D., & Odar, M. (2015). A new vision for internal audit.Managerial Auditing Journal,  30(1), 34-55. Pitt, S. A. (2014).  Internal Audit Quality: Developing a Quality Assurance and Improvement Program. John Wiley & Sons. Graham, L. (2015).  Internal Control Audit and Compliance: Documentation and Testing Under the New COSO Framework. John Wiley & Sons. Lowell, R. (2016). COMPLIANCE AND RISK MANAGEMENT.  Managing the Long-Term Care Facility: Practical Approaches to Providing Quality Care, 199. Chambers, A. D., & Odar, M. (2015). A new vision for internal audit.Managerial Auditing Journal,  30(1), 34-55. Christensen, T.E., Baker, R.E. & Cottrell, D.M., (2014). Advanced Financial Accounting. The McGraw-Hill Companies, Inc. Chychyla, R., Leone, A.J. & Minutti-Meza, M., (2015). Financial Reporting Complexity and Accounting Expertise. Cohen, J.R., Krishnamoorthy, G., Peytcheva, M. & Wright, A.M., (2013). How does the strength of the financial regulatory regime influence auditors' judgments to constrain aggressive reporting in a principles-based versus rules-based accounting environment?. Accounting Horizons, 27(3), pp.579-601. Australian Accounting Standards Board (AASB) - Home. (2016).  Aasb.gov.au. Retrieved 14 September 2016, from https://www.aasb.gov.au Auasb.gov.au. (2016).  Auditing and Assurance Standards Board (AUASB) - Home. [online] Available at: https://www.auasb.gov.au [Accessed 22 Sep. 2016]. Duncan, B., & Whittington, M. (2014, September). Compliance with standards, assurance and audit: does this equal security?. In  Proceedings of the 7th International Conference on Security of Information and Networks  (p. 77). ACM.   Hegazy, M. A., & Farghaly, M. (2016, August). Internal audit practices and standards: external and internal auditors' perceptions on Compliance in an Emerging Economy. In  American Accounting Association Annual Meeting.

Early Pioneers of the Hotel Industry; How their Contributions and Essay

Early Pioneers of the Hotel Industry; How their Contributions and Management Style shaped Todays Modern Hotel - Essay Example According to Britannica Online, Ellsworth Statler introduced the common hospitality slogan â€Å"the customer is always right† (2013). Like many hotels found today, Statler’s incorporation of amenities were found to offer quality service to customers. Statler stated, â€Å"All I want to do is to have more comfort and conveniences and serve better food then any of them have or do, and mine will be at a price ordinary people can afford† (Turkel, 2005). His vision and goal was very much like the goals of management leaders today. Statler’s vision for a better future brought forth the following innovations: â€Å"ice water circulating to every bathroom, a telephone in every room, a full-size closet with a light, a towel hook beside every bathroom mirror, a free morning newspaper, and a pin cushion with needle and thread† (Turkel, 2005). Ellsworth Statler portrayed effective management through his efforts of making staff focus energy on guest satisfactio n. Statler’s employed operational strategy was achieved through the Statler Service Code which was a pledge for employees to work by in offering the best service possible (Kkapanek, 2012). This service code is similar to the codes that hotels work by. For hotels this service code is known as the mission and vision of a hotel, it informs guests of what that hotel is all about. Ellsworth Statler was not the only innovative leader to change the hotel industry (Ellsworth, 2013). Cesar Ritz was the pioneer that established a name by managing with excellence. Cesar Ritz also started his career in the restaurant industry and progressed his way up to managing hotels in Paris. Eventually, Ritz became the founder of elegance in hotels through his drive for vision. â€Å"He had the gift and intuition to recognize the important elements of hospitality and he used them well and consequently† ("Caesar ritz," 2013). Cesar Ritz designed his hotel with

Corporate Social Responsibility and Social Media Essay

Corporate Social Responsibility and Social Media - Essay Example So, businesses have the responsibility to know their constituents (consumers or investors) (Borges, 2009; Aaker and Joachimsthaler, 2000). Social media has been the right place for authentic and transparent conversation between organisations and the stakeholders. It has helped organisations to be aware of the investors’ expectations. We completely agree with the statement that social media has enabled organisations to know their customers and investors. Inspiring the customers Presently, in the age of digitalization, social media has allowed organisations to realize taste and preferences of their customers and also influence them through a number of products and services (Aras, Aybars and Kutlu, 2010; Godfrey, Merrill, B. and Hansen, 2009). Social media has helped customers to identify themselves as individuals desire to maintain cordial relationship with the organisation or brand. The conversations exchanged between organisations and customers prove highly beneficial for both the parties. This in turn helps in building a strong sense of community (Zarella, 2009). Getting work doneThere are a number of organisations that have leveraged social media for triggering a viral chain of interest concerning corporate social responsibility activities, which are executed by organisations. The organisations generally communicate with their stakeholders and customers in order to gather knowledge about their interests and impart knowledge about their products and social responsibilities.

Do Socially-Responsible Mutual Funds Perform Better Than Conventional Research Paper

Do Socially-Responsible Mutual Funds Perform Better Than Conventional Mutual Funds - Research Paper Example Center of discussion in this paper mutual fund as a business which puts in funds in a branched out assortment of securities. The individuals purchasing a share or portion of the fund are considered to be the shareholders or owners. The investments made by these numerous individuals help the mutual fund company to acquire securities like bonds as well as stocks. The means of making money by a particular mutual fund from the securities that it invested in could be in two dissimilar approaches. Firstly, the mutual fund company could collect the interest or dividends paid on the security or secondly, the particular security could also increase in value. There also exist probabilities of losing money or experience a dip in value by a fund. Mutual funds could be classified into three usual kinds and they are the stock or equity, money and bond market. The stock funds refer to those which put in its funds principally in stocks that are issued by foreign or U.S. companies. The bond funds ref er to those funds which principally invest in bonds. And the money market funds are the ones that chiefly make their investments in securities for the short-term. These securities are those that are made available in the market by the government and even its own agencies in the US, local as well as state governments and US corporations. It needs to be mentioned in this context that there exists two different kinds of mutual funds and they are the socially-responsible ones and the other is the conventional or the traditional one. The socially-responsible funds involve certain decisive factors while making investments in companies. However, the traditional ones just take into concern the prospects and financial performance of the companies along with other relevant factors while investing (Statman, 2000). The process of selecting the right kind of investments takes a lot of expertise even in perfect market conditions. Along with choosing the appropriate investment there comes the nece ssity of keeping an eye on those investments made. Mutual funds

Nike Operation Management Strategies

Nike Operation Management Strategies Nike – The legendary brand Operations Management – Strategies 1. Introduction Many companies measure their research and development performance, associated with their business strategy and their operations management, such as design, operation, and control of the transformation procedure. The operations system converts inputs (labor and raw materials) into the outputs (goods and services). Operations management has encompasses both services and manufacturing, enhanced efficiently managing predictability, and played a strategic role in an organization’s success. As an international corporation, Nike has implemented the concept of operations management in its operating process. It has facilitated the concept of the LeanSigma ®, which helps ‘focus on lead-time reduction to increase customer loyalty and market share’[1]. As a manufacturing company, Nike has gained competitive advantages from Kaizen breakthrough, with the layout redesign for lean, just-in-time (JIT) system, total productive maintenance and six-sigma management. The paper will concentrate on why and how Nike has been competitively positioned in the world market. The legendary brand, Nike, seems never to stop growing. 2. Situation Analysis 2.1. Strategy Companies might vary their strategic business procedures, since they select most suitable alternatives and solutions to solve problems overtime. As a result, there will be certain measurement criteria for the company performance, which reflect the most successful alternatives to their most essential problems. Nike specializes in producing sport shoes, a labor-intensive manufacturing sector. As a manufacturing organization, it is easy to observe, evaluate, and improve each functional stage of Nike’s operation process. Improving productivity for the overall outputs of goods, divided by the inputs, is needed to maximize the outputs. The increasing strict quality control management combined with the demand by consumers for affordable goods has suddenly put Nike in a precarious situation. The question of how high quality products can be produced under many measurements at a price which consumers are willing to pay is addressed. This can be accomplished by applications of transformation procedure, which converts from batch to lean manufacturing at the strategic level. Additionally, the sales turnovers have forced many companies to narrow down and concentrate on why and what consumers have actually purchased. As a transactional company, Nike concerns and cares for what its targeted consumers look for, and it finds products for consumers not consumers for products. Operations management is defined as the integration of management principles into the decision-making procedures for the conversion of resources into usable outputs of products. The success of the lean operations management strategy will result in products that exceeds customer expectations and regulatory requirements by increasing productivity for a better process. 2.2. Product Nike has implemented sophisticated systems and well-understood business procedures by keeping cross-functional cooperation, which consequently lead to the best inventory turnover from performance. Indeed, Nike has continuously improved its operations management. ‘By mid-1985, inventories had fallen to less than 10 million pairs of shoes from a peak of 22 million in late 1983. Profit margins rose in the second fiscal quarter to 33% from 25% a year earlier. During the period, expenses as a percentage of revenue fell for the company, which started selling shoes in 1964 and went public in December 1980.’[2] Nike can dictate the prices. Since consumers have set prices by understanding what they should have prepared to pay for, their payments then will depend on a large degree on how they could see differences between the perceived value and the actual value. In fact, consumers are willing to pay premiums for perceived values, but value can go beyond plain price and quality. Positioned as a transactional corporation, a successful image Nike becomes the ultimate high-volume, low cost factory, not about the assumption that there is likely the occasional anti-made-in-sweatshop products. In the past, Nike had been challenged by boycotting of goods, due to the threats that Nike has outsourced and exploited developing nations. However, currently Nike have taken advantage of their low cost of manufacturing environment and implemented operations management strategies to its manufacturing systems. 2.3. Capacity When new operations strategy has been implemented and exhibited by different physical processes, volume measurement can be a relevant allocator. Volume can show how far equipments and machinery requirements for the operating procedures have been utilized and properly facilitated. This allocation usually provides rational consequences when the processes change. The location of the production facility is impacted on treatment facilities, which often happen in areas where air pollution might not be a problem. However, the environment limitation also determines the quantity at which a facility can produce, and become independent of capacity or demand. These problems impact on production, which will happen long after manufacturing facilities are established and put into operation. Nevertheless, Nike aims to apply the operations management to achieve high quality, low cost and effective delivery for better output, not just to expand its production facility. The overall result, through the Kaizen breakthrough methodologies, has been successfully. (Appendix 1) There might be a relationship between the operations performance and associated risk factors. Due to high rate of development failure during implementing new operations strategy, the risks involved in developing a system have caused a lot attention. 2.4. Process Supply chain management Recently, Nike has opened wider its domestic market to the outside world. More investment to renovate current market will enhance, facilitate, and maximize the distribution channels. ‘Nike was embarking on the Nike Supply Chain Project, a massive global centralisation project to integrate its ERP [Enterprise Resource Planning], supply chain, and CRM [Customer Relationship Management] software onto a single SAP platform. And a higher level of governance over the IT operations to ensure project success and visibility was necessary.’[3] The differences between the flexibility and fixed service have been scheduled in comparison with maximizing the large scale of alternatives. As a result, the relationship between the demand to reduce the indirect costs and the velocity along with inventory management should be closely scrutinized. ‘John Shanley, analyst at Susquehanna Financial Group, told clients Nikes inventory levels are ‘likely somewhat bloated in several key international regions’ and that the fourth quarter ‘marked the second consecutive quarter where Nikes inventory levels seemed out of balance with the brands forward orders’.’[4] Each company has its own mission, vision, objectives, strategies and business framework. Top management can initiate logical points and identify the company’s current conditions and situations. Alternatives in any one of the primary components in the model for top management can set off changes in other components. As a result, strategic framework, implementation and evaluation should be performed on frequent and continuous foundations, especially in technology management, human resource supervision, professional development, adaptation to cultural change, and importantly the project planning process. High performing companies can have more informed decisions with good anticipation of both short term and long term plans and have prepared for both short and long term consequences. They have prepared for future fluctuations in the external and internal environments. ‘Training, in general, and management coaching, in particular, must be well resourced, high priority components of successful enterprise systems implementation.’ [5] Since Nike is probably to pursue creative products, it has implemented new technologies can be a sign of future success in the new market. Therefore, commitment available resources to different projects can help evaluate and measure the operations management performance as well. ‘Critical to success is the necessity for the team to realize that team performance is more important than any individual success or idea generated. If the team has a successful improvement idea, then all enjoy the success.’ [6] Additionally, measurable goals should be in the line with the objectives and the scopes of the strategies. In fact, the operations management team should be evaluated whether the goals flow harmoniously with their companies’ missions. The performance evaluation helps operations managers to fasten the companies’ missions, plans and strategic goals to the each employee’s tasks on daily basis. Moreover, preliminary evaluation will need more feedback every period, such as monthly, three months, or six-months. Assessment should be targeted to provide a path for companies to improve their operations management performance. Likewise, Nike starts with basic assessments by accomplishing assessment and proper evaluating areas. In fact, soft and periodic assessment can help Nike identify areas in order to achieve greatest return on investment and highest turnover. 2.5. Layout redesign Layout redesign is important to transforming process. Usually, raw materials have been brought into workplace during the time not conflict with workers’ operating hours. Counterclockwise flow is also taken into consideration, since most workers are right-handed. ‘Two lean concepts introduced with LeanSigma ® transformation are the functions of the supermarket and the waterspider. Similarly, these early lean manufacturers established a single day storage area very near the production cell to provide, the necessary materials to the cell as needed. The second concept these early lean adopters incorporated was the waterspider.’[7] In fact, waterspider concept is to provide the essential materials at frequent replenishment of small quantities, opposite to infrequent replenishment of large quantities of materials. As a result, space required for storage is minimized. This concept has enhanced the just-in-time approach at Nike. Parts and raw materials are provided to the production site just as they are needed, not stockpiled to hedge against later delivery. 2.6. Allocation of costs and deductions Traditionally, cost allocation analysis considers direct labor as cost driver for indirect costs; nevertheless, since suppliers respond increasingly to reduce their total costs, the use of direct labor as a cost driver has become inappropriate when evaluating the performance the cost allocation analysis. Determining appropriate cost drivers for indirect costs help establish new allocation rates for these cost drivers. Additional information can be used to support the new allocation rates, different from traditional methods. With the new operations management, Nike heavily considers the cost factor. ‘As with quality, cost is a significant aspect of lean performance measurement. These three key indicators are productivity, scrap, and WIR Productivity [Warehouse, Inventory, Reporting Subsystem] is the most effective indicator of value added activities. Scrap is a quality measure that will drive overall costs up or down depending on the trend. Finally, WIP [Work-In-Process] is a lagging measure of flow and cycle time and a leading measure of customer satisfaction.’[8] (Appendix 2) At this time, high proportions of Nike exports are white-label goods, which have been made for Western companies. The company also wants to capture more value to acquire a brand and to create its global brands. Quality has been considered as a differentiator. Product quality and service quality will be becomes differentiators and continuously enhance Nike’s quality image worldwide. ‘Why didnt Nike start making skate shoes 20 years ago? Nke6.0 may be nurturing the grass roots its roster of athletes is made up entirely of what appears to be pre-pubescent rippers but there is a whole generation of action sports addicts out there who were ignored by mainstream sport brands, so they started their own brands, creating kit that was tailor-made for their sport, keeping their ear to the underground to find out what people wanted.’[9] The choice of cost allocation method can impact whether the company can report a loss or profit from the unrelated business. The over-cost allocation can become the potential for maximizing the company’s economies of scale. The costs related to the operating activities can be joined among many material and operation activities. Analyzing the functional and design benefit can help allocate the cost component appropriately. The new paradigm for cost allocation provides Nike which benefits from investment transmission to pay the costs. The decentralization of the cost allocation should take into consideration. The production cost in manufacturing companies and the allocation of joint costs in the context of external financial accounting practice, applied to cost of goods sold and for inventory. 3. Conclusion As a transnational corporation, Nike is subject to domestic and international competition. It has tried to increase their productivity and efficiency to meet these challenges. One method applied to improve productivity has been expanded application of manufacturing processes. Concurrently, however, the increased use of materials and decrease use of operating expenses help managers reconsider their current methods of quality, cost and delivery. In the long-term, the manufacturing industry will sustain and reward for low-cost operating organizations. Nike is making efforts to build an effective and efficient control system for commodity circulation. Applying the operations management process, Nike has tried to build effective control system for their commodity circulation, which helps emphasize on reform of the marketing and purchasing system of the important commodities. Furthermore, the rational distribution of commodity resources and the local community reserves have enriched the domestic market from international market. Appendix 1: Quality Cost and Delivery after Operations Management[10] Appendix 2: Kaizen methodology even schedule[11] Bibliography ‘Brand Design: Miss a trick’ 2006, Design Week,London, 26 January, p.17 Brown, BC, Collins, RT McCombs, LE 2006, ‘Transformation from Batch to Lean Manufacturing: The Performance Issues,’Engineering Management Journal, Rolla, vol.18,no.2, June, p.3. Choy, J 2004, ‘Just do IT’, Asia Computer Weekly.Singapore, 25 October, p.1 Foster, L 2006, ‘Rising costs mean Nike disappoints’, Financial Times,London (UK), 29June, p.17 Kittredge, J 2006, ‘A New Era in Corporate Performance Management’, Cost Management, Boston, vol. 20, no. 3, p. 23. Tharp, M 1986, ‘Nike Recoups Laurels in the Sportswear Market Company Adopts a More Conventional Management Style,’ Wall Street Journal, New York, N.Y, 19 March, p.1. Page 1 Footnotes [1] Brown, BC, Collins, RT McCombs, LE 2006, ‘Transformation from Batch to Lean Manufacturing: The Performance Issues,’Engineering Management Journal, Rolla, vol.18,no.2, June, p.3. [2] Tharp, M 1986, ‘Nike Recoups Laurels in the Sportswear Market Company Adopts a More Conventional Management Style,’ Wall Street Journal, New York, N.Y, 19 March, p.1. [3] Choy, J 2004, ‘Just do IT’, Asia Computer Weekly.Singapore, 25 October, p.1 [4] Foster, L 2006, ‘Rising costs mean Nike disappoints’, Financial Times,London (UK), 29June, p.17 [5] Kittredge, J 2006, ‘A New Era in Corporate Performance Management’, Cost Management, Boston, vol. 20, no. 3, p. 23. [6] Brown, Collins McCombs 2006, p.3. [7] Brown, Collins McCombs 2006, p.3. [8] Brown, Collins McCombs 2006, p.3. [9] ‘Brand Design: Miss a trick’ 2006, Design Week,London, 26 January, p.17 [10] Brown, Collins McCombs 2006, p.3. [11] Brown, Collins McCombs 2006, p.3.