The Life and Times of American POWs in Korea

The world war two as well as the cold war was understood in a different concept from the Korean War. In them the Americans fought for both survival and virtue not Realpolitik, there was little chance in the imaginative minds for negotiation even though the general public had a very simple understanding of the Korean conflict. The U.S government planners tempered them own impressions with such strategy and belief of thrust and parry. The U.S interest in the Korean peninsula is often said to have been limited in that planners were ready to cut their losses in the even that the conflict challenged to undermine the global prepondence of power. Thus, there were various effects whose magnitudes were immeasurable. For instance, the shootings within the peninsula may have been limited, but the magnitude of fear among the fighting soldiers was not.[1] The fighting was so intense and fierce as well as unpredictable that even Seoul, changed hands about 4 times.   Initially the Americans seemed to have won the war when General Douglas until the people’s republic of china got involved in the war. The Chinese army and other communist forces surrounded the Americans to hand them their worst defeat ever. The often called â€Å"great bug out† was a cruel shock and a rude awakening to a nation that had invented the atomic bomb, beat the Axis of â€Å"evil† attained prosperity while rebuilding Europe and with the belief that their Asian counterparts were backward and incapable of mounting any major challenge. The Chinese propaganda machine put a lot of emphasis on allied atrocities as well as conversion of POWs to Marxism. [2]At the early stages of the wrangles ever peace terms Republic of China started relentless changes of germ warfare. A majority of the reports published were supported by confessions relieved from POWs who were under () with often supervision from international inspectors with varying credibility. A large number and probably all the germ warfare confessions were falsified. At the end of the armistice talks, most of what was left was dedicated to the prisoners with the talks lasting for about half the time of the war. More recently the thesis that the Korean prisoners of war certainly prone to collaborate have been judged as a tenacious one, even though it had been meticulously debunked as early as 1963 by the pentagon. The situation in Korea was that of captivity being different rather than the captive. The U.S prisoners were coerced to give confessions in Marxist jargon. Instead of having just a quite session to inform fellows, as had been the case in earlier conflicts. The Korean was encompassed periods of incarceration as cruel as any American encounter, with about a third perishing resulting in a highly coercive atmosphere. If by any chance there was collaboration in Korea, then the situation can best be explained by the demands of the captors as well as the conditions the captive were subjected to instead of just a decline in character of youth. Although the POWs, may not have a permanent or profound revolution in their thought patterns still they were subject to vigorous and routinely indoctrination processes. This kind of methodology was responsible for a large number of collaboration that superficially appeared as a personality transformation. Within the camps, separating officers and â€Å"natural† leaders from the rest of POWs did the segregation. Such tactics like the encouraging race, class as well as political affiliation so as to abrade personal lies and group places among the POWs. Albeit the Chinese forces proclaimed the policy of â€Å"leniency† it was often on the theoretical basis as most the camps were inherently coercive.   In this often-coercive environment the Chinese forces added a forum from where the prisoners could often be minutely scrutinized for compliance. A brief summery of personal accounts from some of the soldiers who took part in the Korean War would probably provide a better insight to the flight of the prisoners of war. After graduating from high school (1950) Tom Gaylets was recruited in the U.S army, fort Knox, Kentucky for a period of six weeks. He later joined his brother and other soldiers who were in Korea. His unit has changed with the duties of blowing up bridges making roads while at same time removing and locating enemies. This particular unit according to tom moved up and down Korea encountering 21 battles in extreme wealthier condition. (summer 100 degrees) to less than 40 degree in winter) the experience according to him was like â€Å"a hell hole because we fought the war 24 hours a day seven days a week†.[3] There was no such a thing as taking a break. The soldiers were always at the frontline. The following year (may 17 1951) tom was called up by his commanding officer with the excitement at the prospect of arriving home was short lived the following morning when Chinese soldiers attacked their division. After a while the Chinese soldiers captured them, they were taken to a holding area until later at night in order to move them. After that the torture exercise began the Chinese made them carry sickness, hunger, and fatigue! They were not offered anything to eat by the Chinese soldiers, and ate anything that they could find on their way.[4] The food that was served to soldiers was terrible though there was a gradual change after some time. For instance there was one point where tom says that they were served rice and noticed some piece of meat in the rice. Thinking that things had changed for better the soldiers were upbeat only to realize the following day that a rat had accidentally gotten in to their food but the Chinese soldiers intentionally ignored and instead went a head to serve it to them. They were not served meat in their meals until some time in 1953. In the course of his stay at the camp as a POW tom says in the book that about 1,500 men died. During the winter seasons the dead soldiers were wrapped and chopped on the hillside without any decent depict an act of dehumanization. Tom himself almost succumbed to death due to various factors like starvation, bouts of dysentery and apparently about 100 pounds.[5] The Chinese soldiers were constantly looking for excuses in order to punish the POWs. A friend was routinely (every morning) put in a four –by- four foot-hole and left for the rest of the day with a hat on his head. After that he would be taken out of every night only to be returned the next morning where he would fill out information with his hat on and then taken back to the hole. When Tom left to go and see some of his friends in the other company the Chinese solders would move him into a hut their start a fire there and leave him closed up for days. Another account by a soldier named David is a description of the deplorable conditions that they were subject to. After eluding the enemy soldiers for a couple of days, David and his compatriot were captured they were then taken through then initial positions and in fields and then hidden under cliff during the day. (Out-doors) they were not offered any sanitation or medical care. The food that was served to them was a brown powder and which was very little in quantity. This state of affairs was routinely carried out until June of 1951 when they were moved to a mining camp. At this stage a large number of prisoners began to die from starvation, while others died as a result of no medical care for the wounds and injuries sustained and others died from torture. Within his camp everyone according to David was plagued with dysentery that resulted in large number of soldiers dying in this camp. After about three months at the camp the soldiers then started moving them out to new camps. The transfer involved a matching process with no food while at the same time some of them were bombed by the U.S B24 which resulted to even more deaths. During the winter seasons some prisoners were given a pair of cotton pajamas but this all they had for the remaining seasons in spite of the fluctuating weather conditions which could go as well as below zero by about 40-50 degrees in the cold season be as lot as this in the included: body lice, dysentery, pneumonia, skin disorders, intestinal disorders, night blindness, beriberi, frostbites and the more insensitive one was the threat to be executed which often accompanied all Out of the approximately 7,190 prisoners of war, who were captured largely in the first months of the war, about 3,000 of them are estimated to have died in captivity about 43% of the mortality were as a result of starvation in a period that last about for six months (Nov 1950-Apr 1951. often the Chinese soldiers communist apologist normally argue that the U.S bombed most of the areas, thereby preventing the delivery of food.[6] However, some soldiers also claim that even though a large apart of the North Korean supply were heavily bombed most of the camps where the POWs were situated were right on the border of china, which had been exempted from bombing. Although the purposeful starvation of the American POWS had ceased in the early summer of 1951, a new phase of treatment greeted the POWs. This phase easy characterized by very disturbing experiences even to the American public than the initial murder by starvation method; the mass indoctrination in propaganda that were anti-American in philosophy often referred as brainwashing as well as the recruitment of the prisoners of war to regurgitate/repeat the learned propaganda in signed statements and even public broadcasts took hold. Even though the â€Å"brainwashing† term eventually fell out of favor, due to the belief by psychologists that the communist indoctrination had no permanent effect on a majority of POWS as soon as they returned, it however was both a mental and physical torture process. In the history of the war they were some points (1950-1951) that are considered significant. For instance, the purposeful starvation of POWs by the Korean and Chinese soldiers often broke the spirit of the prisoners. The resulting effect was that they ceased to help one another. Attempts by most officers to take command, coercing them to cooperate in their common interest, were often thwarted by the communist guards, unless the officers were willing to be collaborators. Some officers took up this choice, for example a Lt. Col Paul Liles and Harry Fleming chose this method by creating communist propaganda, and in return cutting down on the number of deaths in their camps.   Even though these officers were later court martialed, many still believe they played a crucial role in saving many lives that would otherwise have been lost if they had not taken this stance. Elsewhere, many prisoners were too apathetic to defend their comrades and even themselves from the predators and other thugs like James Gallagher and PFC Roth well Floyd. In one particular instance, that has stood out happened in 17 Feb 1951 when Sgt. Gallagher tossed two POWs that had been severely weakened by dysentery from inside the barrack to the cold where they froze to death. The reason given by him was that the body stench and the general stink of the unclean dysentery patients was a revolting one.   Although this may be accurate, when soldiers act as a team and care for one another, the survival rates is gotten very high. There were some prisoners too who were never reported. The U.S authorities had documented about 66 American personnel that had been held back by the communist forces against their will after the war ended. A majority of them had been captured outside of Korea, and as such were not considered under the armistice terms. So far nothing ever came of them over after concerted efforts by diplomatic missions to secure their release. There were about three general phases to the encounters of the POWs per most of the soldiers especially the ones who hired to tell their tale. For instance the soldiers who gave their personal accounts had the experience of marching which can be referred to as the â€Å"marching phase† in this phase the communist soldiers and particularly the Chinese subject the POWs to often walking barefoot while poorly clothed in bitterly cold weather. They were then marched from their points of capture to camps that were situated deep inside North Korea. The second phase which took place until sometime in October 1951 when a majority of the camps were left to the Chinese control, In this phase where a great deal of deaths about 40 percent as a result of starvation, malnutrition as well as denial of Medicare by the unsympathetic north Korean PA guards. Other than malnutrition, starvation and lack of medical care the experience of the soldiers also included such acts like night blindness. Most of the men interviewed have discussed night blindness among prisoners as well as guards, vegetable competing lacking from their diet or in small quantities that do not make up a balanced diet. These are enough conditions about torture lice cold together with dysentery. There are instance where a guard is told who was ready to offer his bag of lunch plus 2 hours head start to any prisoners of war was willing to escape from the prison camps. This is a testimony of the deplorable state of the prisons and the treatment offered to the soldiers. Most of the times there was no medication and if it was provided then it was inadequate with no records at all. Some prisoners were indoctrinated on a daily basis with the sessions lasing from morning to night with just a short break for the Chinese soldiers to have their lunch. In the mean time the prisoners were not offered any food and it is during such times when the brains rushing process began. The perception that was instilled in them was that of repeating communist ideals and philosophy that they had learned in the process.   At night the soldiers would come into the huts and make the soldiers sit while facing eth wall, and warmed with flash lights that shone on the prisoners’ faces, the soldiers made them repeat the communist philosophy References: Harry Spiller, 1998. American POWs in Korea, sixteen personal accounts. McFarland & Company Raymond B. Lech, 2000, Broken soldiers, University of Illinois Press, Urbana and Chicago IL, 330pp [1] Raymond B. Lech, 2000, Broken soldiers, University of Illinois Press, Urbana and Chicago IL, 330pp [2] Raymond B. Lech, 2000, Broken soldiers, University of Illinois Press, Urbana and Chicago IL, 330pp [3] (Harry Spiller, 1998). [4] (Harry Spiller, 1998). [5] Harry Spiller, 1998. American POWs in Korea, sixteen personal accounts. McFarland & Company [6] (Harry Spiller, 1998)   

Jamaica National Heroes

Manley| Jamaica's National Heroes Published Nov 20, 1995 | Jamaica’s National Heroes dared to challenge the institution of colonialism and in so doing changed the course of Jamaica’s history giving social and political freedom to its people. Today, the statues of Jamaica’s seven National Heroes stand in proud acknowledgment, in the National Heroes Park in Kingston where they are viewed with inspiring pride, unforgettable symbols of Jamaica’s enduring strength. PAUL BOGLE birth date uncertain-died 1865. Paul Bogle, a Baptist Deacon was generally regarded as a peaceful man who shunned violence.He believed in the teachings of the Bible, endorsing the principles of charity and endurance. Yet he was also a leader and organizer who knew well the terrains of the land and had spent time in educating and training his followers. He lived in St. Thomas and led the Morant Bay Rebellion in 1865. GEORGE WILLIAM GORDON 1820-1865. George William Gordon was a free colored land owner and an associate of Bogle. As a member of the House of Parliament, he used his position to highlight the sufferings of the people and to make a plea for changes.The Morant Bay Rebellion and the resultant deaths of Bogle and Gordon precipitated the beginning of a new era in Jamaica’s development. The British government became compelled to make changes including outstanding reforms in education, health, local government, banking and infrastructure. NANNY lived and died in Nanny Town. Nanny of the Maroons stands out in history as the only female among Jamaica’s national heroes. She possessed that fierce fighting spirit generally associated with the courage of men.In fact, Nanny is described as a fearless Asante warrior who used militarist techniques to foul and beguile the English. Like the heroes of the pre Independence era, Nanny too met her untimely death at the instigation of the English sometime around 1750's. Yet, the spirit of Nanny of the Maroons remain s today as a symbol of that indomitable desire that will never yield to captivity. SAMUEL SHARPE 1801-1832 ‘Daddy’ Sam Sharpe, as he was affectionately called was to carry on the Resistance against slavery effecting at the young age of 31, the most outstanding Slave Rebellion in Jamaica’s history.Sharpe, an educated town slave, was a preacher and spokesman. Intelligent and sharp, he followed the developments of the abolition movement by reading discarded local and foreign papers and was able to advise his followers. Sharpe was tired of slavery, spent months in strategic planning, educating the slaves and traveling from estate to estate in secret meetings at nights, igniting the slaves with inspiring messages of hope of freedom. The 1831 Christmas Rebellion started in St. James and spread throughout the entire island.The Rebellion started on December 28 and lasted 8 days. Sam Sharpe was eventually captured and hung at the Parade in Montego Bay (now renamed Sam Sha rpe Square). On August 28, 1833 slavery was abolished and the System of Apprenticeship instituted, allowing for the total freedom of slaves in the next 4-6 years. On August 1, 1938 the Apprenticeship System ended granting full freedom to the slaves. SIR ALEXANDER BUSTAMANTE 1884-1977 Alexander Bustamante was an aggressive, outspoken young man who understood the dynamics of labor relations.A charismatic and impressive speaker, he used the media to criticize the prevailing political system and its attendant social problems. He started the Industrial Trade Union in 1938 and was jailed for 17 moths following labor riots. He became Jamaica’s first Chief Minister, a position he held until 1954, being knighted that same year by the queen. On August 6, 1962 Jamaica was granted full independence. At the first session of Parliament, Bustamante received the Instruments of Independence from the queen’s representative, Princess Margaret.This time in Jamaica’s history drastic changes were heralded, not by bloodshed but by peaceful negotiations. NORMAN WASHINGTON MANLEY 1893-1969. Norman Washington Manley founded the People’s National Party which later was tied to the Trade Union Congress and the N. W. U. Together with Bustamante, their efforts resulted in the New Constitution of 1944 granting full Adult Suffrage. In 1955 Manley was elected Chief Minister. The 400 year British Rule, invoking slavery, deculturisation, uprising and bloodshed was now at an end.MARCUS MOSIAH GARVEY 1887-1940. Marcus Mosiah Garvey stands out in history as one who was greatly committed to the concept of the Emancipation of minds. Garvey who was born in St. Ann became famous worldwide as a leader who was courageous and eloquent in his call for improvement for Blacks. He sought the unification of all Blacks through the establishment of the United Negro Improvement Association and spoke out against economic exploitation and cultural denigration. He spent many years in the United | |

Police Brutality Essay

When one thinks of a cop what should come to mind is â€Å"hero†. Cops should be a sign of safety, when a cop comes around you should feel safe and protected. Although a few years ago it was that way it is no longer true. Now day’s cops are seen as people you want to stay away from, people are afraid of them. Cops are now abusing, assaulting, and killing innocent people, this is called police brutality. Police brutality can be caused by policeman’s ability to assume everyone is up to no good, racism, and thinking they have the power to do whatever they want, and it results in falsely accused young adults, death, abuse of power by troubling the lives of others. All over the world people are getting falsely accused and charged with crimes they did not commit, abused, and even killed because of police brutality. When police cars drive around in certain neighborhoods and see a bunch of teens standing around or just any type of people around in groups they automatically start to assume that they are up to no good. In the video I am Sean Bell a child said â€Å" There’s been a lot of times where people got shot over nothing. Like one guy he got shot just for pulling out a brush.† This shows that even though the man wasn’t doing anything wrong and didn’t have anything illegal on him the police just assumed that he was up to no good and was going to fire a weapon. Now days you can’t even pull out a brush without getting shot by police officers. In my eyes they are not protecting us they are taking us down. Nationally 83 percent of police are white; this is most likely why black males are locked up and get pulled over daily. Racism is something that is still a huge problem in America. White people are always seeing blacks as criminals and anytime there is a crime blacks are the first ones who are blamed. â€Å"Tonight there is anger here in New York City as 5 police officers fire 50 rounds into a vehicle last weekend killing one man, injuring two others. Victims were all black and unarmed.† – I am Sean Bell. Why was it necessary to shoot 50 rounds into a vehicle? What did they do that was so wrong for police to fire 50 rounds into their vehicle? The men in the  vehicle were not armed so why were two of them injured and one killed. Police see black people and see them all as criminals that lead to situations like this. If cops weren’t racist maybe so many black people would not be locked up or killed. When a person becomes a police officer they all a sudden thinks they have all the power in the world and can do anything they want and get away with it. Policemen think that they can do anything in the world, they think they have godlike powers and when they do certain things they will get away with it, and the truth is most of the time they do get away with it just by saying â€Å" I thought it was the right call†. Just because they think something is up doesn’t give them the right to start shooting or arrest someone. Everyday people are getting searched without consent, with no warrant, with no reason whatsoever for their actions other than they wanted to. A lot of policemen will pull citizens over for no reason; the biggest reason is to meet their quota. At the end of the month when they don’t have enough tickets to give to their chief they just start pulling people over for going 2 miles over the speed limit, which is unnecessary. â€Å"Some of the interacti ons are entirely situational and unpredictable, driven by each party’s immediate constructions of the others motives or actions. Voice may be expressed and altercations may occur when officers show disrespect towards a citizen or when officers refuse to provide reasons for their actions.†(Weitzer) Policemen go around and tackle citizens to cuff them when all they had to say was put your hand up. By watching numerous episodes of cops I’ve learned that cops don’t give anyone any time to follow their instructions. If you don’t comply within a second they result to force which is completely unnecessary and may injure innocent citizens. Police use unnecessary force before they even find out what the story is. In my view police really need to tone it down and do their job the way it is supposed to be done and not hurt or kill innocent people. In conclusion policeman these days do not know how to do their job without injuring, or killing innocent or even guilty citizens. The job of a policeman is to clean up the streets effectively and with the least amount of casualties possible. The police are not doing their job the way it is  supposed to be done. They are being extremely violent, and killing innocent people, they don’t give people the chance to do what they want them to do. For the safety of others the police need to change, Cops are now abusing, assaulting, and killing innocent people, this is called police brutality. Police brutality can be caused by policeman’s ability to assume everyone is up to no good, racism, and thinking they have the power to do whatever they want, and it results in falsely accused young adults, death, abuse of power by troubling the lives of others. Sources Christina, Lund, et al. â€Å"Violent Criminal Recidivism In Mentally Disordered Offenders: A Follow-Up Study Of 13–20Years Through Different Sanctions.† International Journal Of Law And Psychiatry 36.Special Issue on Prisons and Mental Health (n.d.): 250-257. ScienceDirect. Web. 6 Nov. 2013. Media That Matters: Films I Am Sean Bell. Dir. Stacey Muhammad. Media That Matters Film Festival News. Media That Matters, n.d. Web. 06 Nov. 2013. Goodman, Amy, and Denis Moynihan. â€Å"October 24, 2013.† Democracy Now! Democracy Now, 24 Oct. 2013. Web. 06 Nov. 2013.

United States vs. Afghanistan Essay Example | Topics and Well Written Essays - 500 words

United States vs. Afghanistan - Essay Example A potential expansion location in for US Airways in a third world country is Afghanistan. This paper provides an economic analysis of Afghanistan comparing it with the United States. Afghanistan is located in the Middle East near the border of Pakistan. The country has a population of 29.12 million people. The population of Afghanistan is roughly 10% the size of the US population. The real gross domestic product per capita of the country is $900. This metric makes Afghanistan one of the poorest countries in the world. The United States with a real gross domestic product per capita of $46,000 has one of the highest standards of living in the world (CultureGrams, 2011). Afghanistan suffers from a number of social problems that are hurting the economic development of the region. For starters the adult literacy rate of the population is low. The adult literacy rate of males is 43% and in females it is even lower at 13% (CultureGrams, 2011). When a population has low illiteracy rates the working class of the country lacks a college education which hurts the ability of the nation to compete in the knowledge economy. In contrast the illiteracy rate of the United States is above 99% which means that most Americans know how to write and read. The overall social and economic conditions of these two countries are very different. The US due to its wealth has abundance of shelter, food, and medicine for its people in a country that has a very stable political condition.

Research Methdologies and Emerging Technologies Assignment

Research Methdologies and Emerging Technologies - Assignment Example The products and services provided by Google are spread all over and are in use by the common internet users. The project idea is termed as a wearable computing innovation by Google Inc. The product is also termed as Head Mounted Display (H.M.D). The new buzz word that has people stunned is the Google glasses. Only this year Google Inc launched the project in the name of â€Å"Project Glass† that is based on a state of the art facilitated concept in the field of virtualization. It is another step towards the already fast growing concept of virtualization. With cloud computing and virtual networks dominating the field of science and technology, the virtual glasses concept will further enhance the field of upcoming technology. People have seen the ordinary 3D glasses and other similar products but Google is focusing on bringing about total new dimensions in this field. The project is aimed at going commercial and officially public as soon as the current year and is expected to c apture large market of customers who use gadgets and other digital equipment in their daily life to a larger extent. This product is a venture of Google X laboratories which is responsible for number of other similar innovative products. The purpose of this laboratory is to come up with such innovative products and benefit the company through its competitive advantage attribute (PatentBolt, 2012). While some term this product as an aliens like instrument and others call them Star Trek sort of glasses, but these glasses are a reality and are just a few months or at most an year away from the public domain. Massive research and development input has been invested into this project and the pioneers behind the Google map and mapping applications have contributed towards this product through their ideas and expertise. One of the person who is at forefront of entire concept is Steve Lee. The product is created in a very crafty manner and instead of covering the whole face, a slim thin lin e runs through the forehead like a thin copper wire with a small screen attached to one side of the forehead . Through the use of voice instructions, the person using the device can perform number of built in instructions namely photo shoot, geological location determination, and various other features. Other features that are supposedly chained to this product include 3G and 4G connection support, though no official word has been heard from the company itself, instead the insiders who are working on this project and have been part of the pilot tests conducted time to time keep coming with information about its specifications(Bilton, 2012). While the early model is said to have a low resolution camera, it won’t go without a consideration that later models will have further enhanced digital capabilities. A small feature that is being explained for the novice states that anyone who desires to take a picture of something that is in front of them ,would not need to bring out the mobile phones, or other digital photography associated gadget, rather through these glasses, they can capture the scene since it is built in with a camera. These glasses might look odd in the beginning but the real end users who are wearing it will have the real taste of this gadget and will be fully absorbed in the digital world. The main theme behind the entire project is to reduce the dependency on the windows based application that

Small groups and Team communication Essay Example | Topics and Well Written Essays - 1250 words

Small groups and Team communication - Essay Example Every team leader and manager should be an expert in dealing with small groups to achieve success. â€Å"Individual commitment to a group effort -- that is what makes a team work, a company work, a society work, a civilization work† said Vincent Lombardi. The duty of every leader is to bring out this personal dedication from every person working under them. Every team member is like a horse tied to a chariot. The team leader should control this group of horses using ethics as the whip and identification plus appreciation as the carrot for the horses. As a charioteer, the leader is completely responsible for making his team win or lose the race. A leader has several responsibilities like understanding the specific problems associated with the project, running the team smoothly without any ego clashes, extracting the best from the new performer as well as the star performer, meeting the deadlines and the expectancies of the management without compromising the basic rights of the city clean team, etc. With the concept of global Village gaining popularity day by day, working with people from different countries in multicultural workspaces is unavoidable. When people from various races and countries join together to work in a single group, conflicts arising because of cultural differences are very common. For example, Americans consider it an honour to give each other enough space. They do not interfere in another person’s personal life. At the same time, people from traditional European countries consider it a symbol of friendship to act very close to each other. Handshaking is considered as the polite act in some cultures, while kissing on the cheeks while greeting a woman is mandatory in others. The same act is considered taboo in eastern cultures. Several conflicts might arise due to these misconceptions. It is up to the leader to run the team smoothly

Define term Strategic organization and Credibility in public speech Essay

Define term Strategic organization and Credibility in public speech - Essay Example Michelle Griffin in her video, â€Å"Strategic Organization Road Map† defined strategic organization as the development of organization’s objectives structured in a logical and systematic manner to achieve desired organization’s results. The best example of strategic organization can be of sharing the mission statement of the organization with stakeholders. The information structured in the report offers good amount of information on the organization’s mission and its long term objectives. The specific audience here is stakeholders and specific result is to attain future goal and objectives through shared ideas and strategies. Thus, it is very much clear that strategic organization is often perceived as the study of an organization’s strategies based on the management decisions. However, in public speech it is also perceived as putting ideas and information together in a manner that is easy to understand and deliver. It caters to the need of specific people in a systematic manner. It is a process that is developed through the understanding of internal and external environment to reap desired value and benefits. In literal sense, credibility is defined as the quality of being believable and trustworthy among others in the personal and professional world. Credibility needs trust and belief that differs from person to person and thus making the whole process of being trustworthy; a complicated one. However, this complexity is eliminated by being honest and clear with one’s ideas and perception along with having a compassionate nature embedded with convincing power and skills. It needs to be understood that people find it difficult to accept the credibility of an individual without assessing his talent and potential. The assessment of one’s skills and potentials offers belief and trust that redefines credibility in a contrasting manner. Tracy Goodwin in her video, â€Å"Persuasive Speaking Tips: Credibility in Persuasive

Wk3multicult Essay Example | Topics and Well Written Essays - 750 words

Wk3multicult - Essay Example In the therapeutic situation, it would be a good idea to do a thorough interview and ask questions about their cultural ideas. A counselor can do this if they are sensitive to the issues. One of the largest differences between the APA and ACA guidelines for multicultural populations is the size of their documents; the APA guidelines were 103 pages while the ACA guidelines were only 3 pages. I think the difference was because the ACA seemed to need to break down each of their guidelines into several steps which meant a lot of documentation. The ACA guidelines were more succinct and gave an easier read. Another difference is that the ACA guidelines are broken down into three basic areas: Counselor awareness of their own cultural values and beliefs, counselor awareness of the clients worldview and culturally appropriate intervention strategies. The APA has five guidelines that are basically the same as the ACA guidelines. Both guidelines encourage practitioners to become aware of their own values and cultural biases. They both also explain that practitioners should have sensitivity to multicultural issues and to people. ACA guidelines emphasize education while APA guidelines research. In each case they are encouraging their practitioners to go be mindful of the "importance of multicultural sensitivity/responsiveness, knowledge and understanding" (APA guideline #2) when they are working with diverse groups. ACA guidelines are more specific to individual counselors. As an example, they suggest that culturally skilled counselors have an understanding of how "race, culture, ethnicity and so forth may affect personality formation†¦" (ACA Guidelines, B2). This seems to speak to a smaller group of practitioners than the APA guidelines do. These guidelines also suggest that psychologists are not only psychologists, but they are also educators and this means that they should teach multiculturalism in their education of others. The APA guidelines seemed

Strategic managiment Essay Example | Topics and Well Written Essays - 2000 words

Strategic managiment - Essay Example DeBeers provides employment to more than 23000 employees worldwide and the main objective of the company is to make high quality diamonds and make a lasting contribution on the community (DeBeers, 2013h). The company has two major shareholders Anglo American with 85 percent holding and Government of the Republic of Botswana with 15 percent holding (DeBeers, 2013k). The DeBeers group of companies constitute of wholly owned subsidiaries, investment and partnerships in diamond making. The major tasks of DeBeers include exploration of diamonds and mining activities in three major diamond producing countries like Botswana, Namibia and South Africa. The company also specializes in sorting, valuation and sale of rough diamonds and the development of synthetic diamonds for major industrial applications (DeBeers, 2013e).The study will deal with the strategic analysis of DeBeers and its outcome during the tenure 2008 to 2009. The author of the study will also conduct a PESTLE analysis which wi ll highlight the impact of the external and internal forces on the business activities of De Beers. Finally, the study will also conclude with an analysis which would help in identifying the internal and external resources of the company. Analysis of Business Environment & Success factors of DeBeers The business environment analysis also helps the company in adapting a particular marketing environment and also the way it responds to certain environmental circumstances (Shaikh, 2010). The Porter’s Five Forces Model will be a significant macro environment analysis which will help in understanding the impact of the external and internal forces in a direct and indirect manner. Bargaining Power of Buyers: Diamond is regarded as one of the most precious and valuable jewellery item in UK and is also the most coveted jewellery in the world. As per a survey conducted by the Bain and Company it was analyzed that diamond was the most coveted jewellery among women in UK in the year 2008 (Bain and Company, 2011). In the same survey conducted in the year 2008 it was also observed that that at least 65 percent of the UK household owned at least one diamond jewellery in the household (Bain and Company, 2011). This reflects that in spite of recession in the UK the common people preferred investing in valuable jewellery like diamond and also regard it as a valuable gifting item. Since, diamond is one of the most valuable and requires extensive maintenance, the price of diamond is quite high and seldom there is any bargaining while purchasing the product. The bargaining power of the buyers is not very high in this industry. Bargaining Power of Suppliers: The supplier forms an integral part in the diamond industry because they helped the diamond companies in 2008 to maintain timely delivery of the jewellery for industrial and consumer applications. The suppliers are responsible for supply of crude diamond to the warehouses for cutting purposes and also for the supply of th e polished diamond in the retail shops. The bargaining power of suppliers in this industry is high. Threat of Substitutes: Although, compared to the other jewellery items diamond is regarded as one of the most valuable items in the world jewellery items like platinum and silver cannot be replacement for diamond. However, preference is given to diamonds and the threat of substitutes was very low in the industry. Due to

Editi a paper Essay Example | Topics and Well Written Essays - 250 words - 5

Editi a paper - Essay Example not comprehend the significance of their contribution in a child’s language learning abilities and dismiss their roles in influencing their belief that their role does affect their children`s linguistic functioning. There are some various factors that which might cause a low impact belief such as Having a low impact belief could be because living in a foreign country or marrying a foreign partner. Inter-racial and inter-cultural marriages / mixed marriages tend to reinforce such a belief in the parents, which completely disregards the role they might play in fostering their children’s linguistic abilities since such parents, more often than not, seldom care about what language their children may speak and hence the parents do not care if their children speak their native language. Another important thing factor is the parent’s total disregard of the significance of learning a foreign language such as English when the parents do not see the importance of a certain language i.e. English. When I was teaching at an intermediate school, I have seen and witnessed such cases where parents who do not see the fail to realize the significance importance of English language and therefore the y do not encourage their children to learn it. Some parents with low impact belief told stated that they do not care if whether their children learn English or not because they believe that their children will never benefit from it. Luckily Fortunately, (at the one end of the spectrum ), there are was a significant proportion of some parents with high impact belief and they are very interested who expressed a high level of interest in raising their children as bilinguals. At the same intermediate school, I have talked to some parents who were willing to do everything to help their children improve their second language skills. Therefore, those children with high impacted parents whose parents displayed a ‘high impact belief’ about bilingualism are the observed to be the best

Treat and Identify Bipolar disorder Essay Example for Free

Treat and Identify Bipolar disorder Essay Thesis Statement: Bipolar Disorder is a disorder that roots from the genes and upbringing of the parents with their kids. This disorder can be brought until adulthood and greatly affects the social, emotional, psychosocial life of the concerned individual. Introduction:   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   Over the centuries, authorities have distinguished a variety of psychological disorders, each characterized by its own set of symptoms. Hippocrates devised the first system for classifying psychological disorders, which include mania or excitement, melancholia or severe depression, phrenitis or disorganized thinking. In 1883 German psychiatrist Emil Kraepelin devised the first modern classification system, combining Hippocrates categories of mania and melancholia into a disorder called Manic Depression. Today Manic Depression is called Bipolar Disorder (Hirschfeld, 1999).   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   A Biblical story describes how King Saul stripped off his clothes in public, exhibited alternating bouts of elation and severe depression, and eventually committed suicide. Though the story attributes his behavior to evil spirits, psychologists might attribute it to a Bipolar Disorder. A Bipolar disorder, is formerly called manic depression, is characterized by days or weeks of mania alternating with longer periods of major depression, typically separated by days or weeks of normal moods.   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   Mania, from the Greek term for â€Å"madness† is characterized by euphoria, hyperactivity, grandiose ideas, incoherent talkativeness, unrealistic, optimism and inflated self- esteem. Manics are sexually, physically and financially reckless. They may also overestimate their own abilities, perhaps leading them to make rush business deals or to leave a sedentary job to train for the Olympics. At some time in their lives, almost 1 percent of adults have a bipolar disorder, which is equally common in males and females (Spitzer et al., 2001). Discussion:   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   The Biopsychological Viewpoint:   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚     Mood disorders have a biological basis, apparently influenced by heredity. Identical twins have higher concordance rates for major depression and bipolar disorder. Identical twins have the same genetic inheritance; this provides evidence of a hereditary predisposition to develop mood disorders  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚     Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚     Some of the evidence for a hereditary basis of bipolar disorder has been provided by a study of the Amish community in Lancaster County, Pennsylvania. Because the Amish have a culturally and genetically isolated community, only marrying among themselves, they provide an excellent opportunity to study the influence of heredity on psychological disorders.   Ã‚  Ã‚  Ã‚  Ã‚   Moreover, there must be other mechanism for the inheritance of Bipolar Disorder because other studies of families in which Bipolar Disorder follows a hereditary pattern have failed to find a genetic marker on the eleventh chromosome. The hereditary predisposition to develop mood disorders may manifest itself by its effect on neurotransmitters. Major depression is related to abnormally low levels of serotonin and norepinephrine in the brain. Serotonin seems to moderate norepinephrine’s relationship to both mania and major depression. Mania is associated with a combination of low levels of serotonin and high levels of norepinephrine (American Psychiatric Association, 2003)   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   The Psychoanalytic Viewpoint:   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   The traditional Psychoanalytic viewpoint holds that the loss of a parent or rejection by a parent in early childhood predisposes the person to experience depression whenever he or she suffers a personal loss, such as a job or a lover, late r in life. Because the Child feels it is unacceptable to express anger at the lost or rejecting parent, the child learns to turn anger on himself or herself, creating feelings of guilt and self- loathing.   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   The Behavioral Viewpoint:   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   Behavioral explanations pf depression stresses the role of learning and environmental factors. On of the most influential behavioral theories of depression is Peter Lewinsohn’s Reinforcement theory, which assumes that depressed people lack the social skills needed to gain normal social reinforcement from others and may, instead, provoked negative reactions from them. For example, depressed people stimulate less smiling, fewer statements of support, more unpleasant facial expressions, and more negative remarks from other than do nondepressed people (Wallace, 2000).   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   The Humanistic Viewpoint:   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚     Those who favor the Humanistic viewpoint attribute depression to the frustration of self- actualization. More specifically, depressed people suffer from incongruence between their actual self and their ideal self. The actual self is the person’ subjective appraisal of his or her own qualities. The ideal self is the person’s subjective judgment of the person he or she would like to become. If the actual self has qualities that are too distinct from those of the ideal self, the person becomes depressed (Wallace, 2000).   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   Mania and the Bipolar Affective Disorders:   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   Before considering the symptoms of mania, we must point out that few individuals who experience mania seem to avoid depression. Much more frequently an episode of mania is associated with one or more episodes of severe depression. Because of this, when one or more episodes of mania are manifested but no depressions have been present, the individual is still given a diagnosis of bipolar affective disorder. A presumption is made that sometime in the future a major depressive episode will occur. That such a depressive episode will always occur (Spitzer et al., 2001).   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   Manic Behavior:   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   The typical signs of Mania involve a period when an individual is unusually elated and expansive, and often irritable when frustrated. The manic mood usually fluctuates over time. Mood   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚     The manic has been described as on a natural high. Mood is euphoric and cheerful. The person often feels that anything is possible if only one puts one’s mind to the task. Great plans are often made, and if these plans are disrupted by external frustration, the mood may change to one of anger and irritability (Wallace, 2000). Thought   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚     In a manic phase, the individual ha san overwhelmingly positive self – image. Belief in one owns abilities are boundless, and expectations of success are unrealistic. Failure is blamed on others, problems are denied and Manics often insist they have never felt better, thought clearer, or been more powerful. As the mania becomes more pronounced, there may be delusions of grandiosity: beliefs that one has special powers or talents. Hallucinations may occur, and usually consist of voices telling the person that he or she ha special mission or ability. Behavior   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚     In manic episode, the individual’s energy seems boundless. Often only a few hours’ sleep is required per night. The individual may be very active, planning many events, taking on new duties, developing new relationships. Vacations may be started only to be broken off so that the individual can return to work. There may be buying sprees, high risk money investments, and hyper sexuality. Behaviorally, the individual appears â€Å"supercharged†. Judgment is often impaired. Dress may become bizarre, and women may apply their makeup in unusual and odd ways, using strange colors that make them appear to be wearing war paint. A notable characteristic of manic behavior is speech that is loud and rapid, as if spewing out under some internal pressure. The manic may manifest â€Å"flight of ideas,† a continuous stream of speech may become disorganized, and the individual may be extremely distractible by environmental stimuli (American Psychiatric Association, 2003). Bipolar Affective Disorders:   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚     Ã‚  Ã‚  Ã‚  Ã‚   When the mood swings of the Bipolar Disorder are mild, the behavior is called Cyclothymic Disorder. Major Bipolar Affective Disorder: In Bipolar disorder, mixed, the manic and depressive mood and behaviors alternate. The individual goes from one extreme to the other with periods of normal mood in between. It is obvious that a major feature of the bipolar disorder is the change from one mood extreme to another. III. Treatments:   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   Biological Treatments Electroconvulsive Therapy An electric current is applied to the patient’s brain in order to reduce seizures. The manifestations of the seizures are â€Å"softened† by the use of muscle- relaxant drugs; and the patient is also given a drug which results in unconsciousness to avoid the unpleasant and often frightening experience of the treatment.   ECT appears to be effective with major depressions. It lifts depression rapidly within days or weeks. This is advantageous when there is a plan for a suicide. Although it has adverse effects like significant memory impairment, which may be long lasting and also depression may recur. Drug Therapy   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚     The use of chemical compounds to treat affective disorders is very common. The unipolar disorders are typically treated with drugs of the tricyclic class like antidepressants which increase the availability of   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   Norepinephrine in the synaptic cleft. A commonly used tricyclic drug is named Elavil. Bipolar disorders are often treated with both tricyclic and lithium, depending upon whether the individual is depressed or in a manic phase. Once the individual’s mood has been changed by the chemical, the drug may continue to be taken for maintenance purposes. When an individual manifest a bipolar affective disorder and is in a depressive episode, the anti depressant drugs are sometimes used to lift the mood, but this sometimes precipitates a manic episode. The bipolar disorder is most commonly treated today through the administration of lithium carbonate. Many studies indicate that this lithium salt is highly effective in reducing the exaggerated mood of mania in about 80 percent of the persons who take it. After having been used for mania, lithium was discovered to have some utility for the depressive episodes in bipolar disorders and in recurrent unipolar disorders (Hirschfeld, 1999). The Psychological Approaches Psychological approaches o the affective disorders, including traditional psychotherapy and the cognitive and behavioral therapies, have focused on the unipolar depressions and especially on the non psychotic depressions. Dynamic Psychotherapy Treating severe depression with psychotherapy is a difficult task. Such patients rarely have enough energy to participate actively in an interpersonal interchange with a therapist. Behavior Therapy   In spite of its high incidence, bipolar disorder has received little attention from behavioral clinicians. However, if it is due to a reduction in reinforcement, one approach to the problem would be to teach a patient to engage in activities that is more self- reinforcing. Another approach is to train the individual to behave in ways that maximize the likelihood of reinforcement. Cognitive Therapy The behavior therapies mentioned involve the modification of cognitions, for example, the belief that one is helpless to change oneself or to control the environment. It focuses on modifying the erroneous, irrational cognitions held by depressed individuals. These persons have predominately negative view of themselves: they are self- blaming, exaggerate external problems, devalue themselves, and are pessimistic about their future. Cognitive therapy intervenes with this through a variety of techniques. Therapy is structured an directive, and usually short – term. The therapists used behavioral techniques, which include planning productive activities and scheduling potentially enjoyable events, to break the mania (Wallace, 2001).   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   References: American Psychiatric Association, (2003). Diagnostic and statistical manual of mental disorders (6th Ed.). Washington, DC: Author. Beck, A. T. Depression: Clinical, Experimental and Theoretical Aspects. New York: Harper and Row, Publishers. Hirschfeld, R. M. A., Cross, C.K. (1999).   Epidemiology of effective disorders. Psychosocial risk factors. Archives of General Psychiatry, 39, 35-46. Spitzer et al., (2001).   DSM-III case book: A learning companion to the diagnostic and statistical manual of mental disorders (5th Ed). Washington, DC:   American Psychiatric Association. Wallace, E., IV. (2000). What is â€Å"truth†? Some philosophical contributions to psychiatric issues. American Journal of Psychiatry, 145, 137-147

Tort of Negligence Essay Example for Free

Tort of Negligence Essay Question 1 What legal issues does this situation raise and what are the possible legal consequences? Issue 1 duty of care The tort of negligence to be constituted depend on whether the defendant violate the principle of ‘Duty 0f Care’. Because of the case of Donoghue v Stevenson [1], ‘Duty 0f Care’ has been established in common law: 1. Defendant whether or not fulfill the duty of care. 2. That defendant whether or not breached that duty. 3. whether Breach the duty of care is the main reason to resulting in infringement. 4. Whether the plaintiff suffered virtual damage as a result of the breach. The bank operators have a duty of care towards the customers if they should have known about the danger around the workplace. in other words, the operators have to consider the likelihood of occurrence before suffered injury. The duty of the bank in this situation was that take such care for safety as was reasonable in the circumstances, and to protect that customers from risk of injury which could be foreseen and avoided. The result of some negligence cases was depend on whether defendant owed the plaintiff a duty of care or not. In this scenario, the plaintiff was a elderly man who slip and fall on the floor holding his knee and obviously in pain. did Sam(trainee employee), the manager or the corporation owe a duty of care to the customer(the elderly man)? And did they breach their duty of care? Was the brank corporation and the Adelaide branch manager liable for the negligence of its employees(sam) In this case, the elderly man in order to achieve a successful outcome in this situation have to prove the bank owed a duty to its customer and breach that duty, then also need to prove that the bank breach of the duty caused the elderly man injury and that the injury caused he damages. In other words, but for the defendants actions, the elderly mans injury would not have occurred. The injury must have been reasonably foreseeable by the defendant, not the elderly man because of he could not be able to foresee the risk and never put themselves in danger. Since the elderly man slipped and fell near the entrance, and as a result of that slip and fall, he injured his knee. And also found out that the water was on the floor without cleaned up, and there was no sign warning customers of the slippery. The court may be more likely to find that the defendant owed a duty to the old man. Especially Sam and other trainee were not concerned about the elderly man.the court should be consider that Bank for as a financial business service organizations, its should be guaranteed the safety of the customers around the workplace. However, on the other hand, the elderly man need to catch the bus and run up also leads to slip and fall. in this regard he has a part of responsibility which should reduce the liability of bank. Here is a negligence case that similarly to this scenario that may helpful to analysis this case. Strong v Wool-worths Limited [2012] HCA 5[2]: High Court confirms retailers responsibility for slipping hazard. Ms Strong were disabled and required to use crutches to walking in the shopping Centre and she was suffered injury. her crutch touch a greasy chip that was lying on the floor. She slipped and fell and injury seriously. In the prime of case, the court judge-ment dismissed due to the powerless prove that wool-worths caused he damages. In especial there was no evidence that knowing exactly how long the chip had lying on the floor. However, she appealed in the high court and it was successful because of the court found the prove that the Wool-worths ‘s responsible area had not been check up in the 4 hours between the store opening and the time of Ms strong slip and fall. Wool-worths done’t have a sufficient system of cleaning and check up without a doubt. Finally, the both cases are negligent case and both regard to slip and fall. It could be a very helpful reference for this case, that the court might more likely to In favor of the plaintiff. Issue 2 Negligent misstatement In this scenario, Global Banking Corporation decides to hire more new trainees that could be reduce the salaries costs and also give the opportunity to young people. The Adelaide branch arrange its new junior recruits on its enquiry desk to serve new and existing customers. two weeks ago, the manager was really satisfied. From the current situation, The new staff are young and enthusiastic and situation was excellent and surprised. But if we follow the situation that had developed we could found that since new recruits just like Sam was young and lack experience, they might Looks efficient, but the quality of answers was low in fact. And the trainee giving advice to customers actually owes a duty of care seriously which because that they should know that the elderly man(plaintiff) intends to rely on the advice and the advice is a serious nature that the elderly man can not afford the risk obviously. it is hard to believe that they have enough strength of explanation to offer professi onal and accurate advice for the investors especially for the investment consultancy work. Finally, the legal status of trainee remains controversial. Sometimes can not properly protect their legitimate rights like the corporation whether follow the minimum salary rules. Issue 3 Vicarious Liability Was the brank corporation and the Adelaide branch manager liable for the negligence of its employees(sam)ï ¼Å¸According to the common law that vicarious liability is expressed in three main forms, there are Employability, the principal responsibility and parental responsibility. In this case, the elderly man can sue the employees or the owner. if the employee injure the customers during their employment, the employer should be take the responsibility. Most of the victims sued the latter, this is a very practical approach, because the employer often rich than their employees. Question 2 Discuss possible defence and other legal principles which might be raised to avoid or lessen liability, having regard to all the facts. A successful defense for the defendant could be exempt all or part of the damages liability. Therefore, an effective defense is to prove that the defendant did not infringing. In this case, to establish contributory negligence that the plaintiff was negligence in failing to look after themselves. the elderly man need to catch the bus and run up also leads to slip and fall. in this regard he has a part of responsibility which should reduce the liability of bank. Is worth mentioning that the standard of the contributory negligence has been criticized for being too harsh in Western countries. This is because sometimes the fault of plaintiff is much smaller than defendant have. Of course, the comparative negligence principle has been criticized too, which is due to if someone who filed a lawsuit in order to obtain the 2% of the damages and the remaining 98% was due to their own recklessness or negligence, the jury often compassion for the weak and support the proceedings thus lose their the principle of fairness.

Report on Procurement Process for Holiday Development

Report on Procurement Process for Holiday Development 1.0 Introduction This report has been prepared to discuss the procurement options available to All Star Property Development for the proposed holiday development in Tring. 2.0 Project Details 2.1 Generally The project comprises the provision of a holiday development comprising inexpensive holiday lets, club house and shop. Work to include modular unit accommodation, with all fixed fittings, furniture and equipment included within the contract including kitchen units and appliances. All loose furnishings and furniture will be down to the client following completion and handover over the project. 2.2 Budget The construction budget is currently approximately  £2million. 2.3 Programme The project programme anticipates completion May 2011 with a construction period of approximately 11 months. The works are therefore expected to commence June 2010. An excelerated programme would be considered for an early opening for Easter 2011. Design The design is at a RIBA stage C. The extent of the design development is subject to discussion and the procurement route decided upon but, is currently envisaged that it will be beyond RIBA work stage D in order to achieve the programme stated above. Procurement Methods Due to the budget, it is felt that the procurement routes suitable for this project are: Traditional Design and Build 3.1 Traditional The design and construction are generally deemed to be separate activities. Full documentation is necessary for tendering purposes, including that from specialist subcontractors where appropriate and adequate time is needed for the preparation of this. The method of reimbursement is commonly expected to be a lump sum basis. The procurement method can however be used in a wide range of situations including a measurement or cost plus contract. In theory, therefore should reasonable cost certainty on construction costs in a lump sum contract, however, cost increases can result due to a client changes, inadequate design and poor contractor performance. Advantages i) Tenders are on a like for like basis; ii) Scheme fully pre-designed and specified; iii) Early commitment to price; iv) Provides contractually agreed prices for valuation of variations, cost control and analysis; v) Standards are easier to control; vi) Direct employer relationship with designers. Disadvantages i) Longer procurement time; ii) Split responsibility between construction and design; iii) Limited risk transfer. 3.2 Design and Build A method where the contractor is responsible for undertaking both the detailed design and construction of the work in return for a lump sum price. There are variations on this option depending on the degree to which initial design is included in the clients requirements. The extent of control over the design is restricted once the contract is let since the contractor assumes responsibility once appointed. Some of the risk associated with this can be mitigated by a lesser extent by the novation of the original design team. The design and construction can generally proceed in parallel resulting in the overall programme time being shortened. Client changes in design specification can be made during construction although are more difficult to accurately agree on costs. Advantages: i) Transfer of risk to contractor (but not usually all risks); ii) Design is in competition (unless two-stage see later); iii) Maximum overlap of design and construction; iv) Construction expertise available for design; v) Early commitment to maximum price; vi) Less construction information required from client. Disadvantages: i) Tendering expensive to contractors; ii) Design not fully developed at tender stage, uncertain of final exact details until construction completed; iii) Best designer is not necessarily best builder and vice-versa (unless client team is novated); iv) Design liability can be limited; v) Standards can be difficult to control; vi) Variations can have greater consequence on cost; vii) Normally only the minimum is provided to satisfy the Employers requirements; viii) Premium for assumption of risk payable. 3.3 Variants on Procurement Process There are refinements or variations on the procurement options described previously: Single stage selective tendering Two stage selective tendering Negotiated tendering 3.3.1 Single stage selective tender This form of tendering occurs when the client wishes to obtain the most competitive price for the project. This method will only be successful where the design is substantially complete for the type of contract being proposed, ie. design and build or traditional as any incomplete elements of the design will lead to post contract variations and additional costs. In using this method, the client seeks tenders usually from three to six pre-selected competent contractors issuing detailed tender information, whether it be performance specifications for a design and built route or full detailed bill of quantities for a traditional route. Tenders are returned and assessed under competition, with a contractor being selected on the basis of who best meets the evaluation criteria. Advantages: i) Most competitive price achieved; ii) The client retains greater control of design and; iii) Increased cost certainty at signing of contract. Disadvantages: i) The contractor is not able to share its construction expertise at the design stage; ii) Increased programme requirements to produce the full design in advance of tender and; iii) Possible cost increases and variations are likely where the design is incomplete or erros have been made in design. 3.3.2 Two stage selective tendering Two stage tendering is best suited where the client requires a competitive price but in particular requires early contractor involvement. The client will issue tenders with limited preliminary information (usually preliminaries, provisional sums, early work packages) and a schedule of rates for the areas where the design is incomplete. Tenders are returned and assessed under competition, with the contractor being selected on the basis of who best meets the evaluation criteria. As the works progress, the schedule of rates is sued to complete the pricing of the design. Advantages: i) Allows early start; ii) Allows the contractor to have input into design and construction techniques; iii) Greater programme certainty as risks and identified early and; iv) Can build trust between client and contractor. Disadvantages: i) Possible increase in construction costs due to lack of competition on tendering; ii) A risk to programme if negotiations fail to meet targets; iii) Less cost certainty if early site start is preferred. 4.0 Evaluation of Procurement Methods The chosen procurement method is determined by the Clients approach to: Cost Programme Design and build quality 4.1 Cost Cost is a decisive factor with the client seeking cost certainty at an early stage. However, a fixed price not the only factor as value for money, scope for variations and accountability are feature in selection. 4.2 Programme As stated in section 2.0, the completion is required for May 2011 with a start on site date of June 2010. Assuming RIBA work stage typical lead-in periods for tender document preparation, tender, contractor selection and mobilisation for the various procurement options are given below: 1. Traditional 6 months 2. Design and Build a) single stage 5 months b) two stage 3 months 4.2 Design and Build quality Whilst the quality of the design and the building works is view as important, achieving value for money will remain fundamental. An evaluation matrix based on interpretation of All Star Developments expectations is attached at appendix 1 Cost Time Quality 5.0 Recommendation Based on the evaluation matrix the following ranking is achieved: 1. Design and Build 2. Traditional As cost certainty is paramount a single stage process is recommended.

Pseudomonas Aeruginosa Essay -- Botany

Pseudomonas aeruginosa is a Gram-negative aerobic bacterium with a rod shape, belonging to the family Pseudomonadadaceae. Pseudomonas aeruginosa is a free living bacterium commonly found in soil, water, and occasionally on the surfaces of plants and the normal flora of animals (Todar, 2008). It acts as an opportunistic pathogen of humans and will infect almost any compromised tissue causing a range of infections from urinary tract infections, bacteremia, and a variety of systemic infections; especially in those with a compromised immune system (Todar, 2008). The infections caused by Pseudomonas aeruginosa can be frustrating to clinicians because of its resistance to antibiotics. Primarily a nosocomial pathogen, it is known to cause ten percent of hospital-acquired infections (Todar, 2008). Pseudomonas aeruginosa is motile by means of a single polar flagellum used for adhesion and invasion during bacterial infection. Pseudomonas aeruginosa is omnipresent in soil and water or surfaces that come in contact with soil or water; as well as all manmade reservoirs. Its metabolism is always respiratory, but it will grow in the absence of oxygen if nitrous oxide is available to work as a respiratory electron acceptor (Todar, 2008). Its most favorable temperature for growth is thirty-seven degrees Celsius, but it can grow in temperatures as high as forty-two degrees (Medscape, 2009). In nature, Pseudomonas is a fast-swimming hearty bacterium because of its flagellum (Medscape, 2009). It has very simple nutritional requirements, making it easy to thrive almost anywhere. Organic growth factors are not required, yet it can use over seventy-five organic compounds for growth (Todar, 2008). Pseudomonas aeruginosa is tolerant of many conditio... ...the best way to treat an infection caused by Pseudomonas aeruginosa, but it cannot always be prevented. Most strains are susceptible to gentamicin, tobramycin, and fluoroquinolins, but resistant strands have emerged making treatment virtually impossible (Todar, 2008). Works Cited Blackwell, Timothy S and Christman, John W. and Prince, Alice S. and Sadikot, Ruxana T. (2005). American Journal of Respiratory and Critical Care Medicine. In Pathogen-Host Interactions in Pseudamonas Pneumonia. Retrieved October 18, 2011, from http://ajrccm.atsjournals.org/cgi/content/short/171/11/1209 Todar, Kenneth PhD., Textbook of Bacteriology. Wisconsin: University of Wisconsin, 2008. Medscape. (December 9th, 2009). Drugs, Diseases, and Procedures. In Pseudomonas aeruginosa Infections. Retrieved October 30, 2011, from http://emedicine.medscape.com.

Internet Penetration :: Computer Science

Internet Penetration Identify the different levels of household penetration by the World Wide Web in each of the following continents – Asia , Africa , North America , South America and Australia . Explore the reasons for this variation. The countries with the highest internet penetration are predominately those Western economies with strong economies and high levels of affluence. Out of the top 10 countries, European countries feature 6 times, with Sweden having the highest penetration at 73.6% of the population have the internet. Other high ranking countries include Hong Kong (70.7%), The United States of America (USA) (68.5%), Australia (67.2%), Canada (63.8%), Korea (63.3%), Japan (60.9%), Taiwan (60.5%), Singapore (60.2%) and New Zealand (56.8%). The United Kingdom compares well at 60%. (Appendix 2 Internet world stats, 2005) World wide, these 25 countries dominate over 64% of their total population; the internet penetration in the rest of the world is just 7.8% of the remaining population. However, percentages can be misleading; whilst they give a good indication of levels of literacy, affluence and behaviour, the percentage of penetration would not give an indication of size of possible market; the USA has the largest market at 202,888,307; the next largest being Japan at 78,050,000 and then the UK and German markets at 35,807,929 and 47,127,725 respectively. Whilst we have seen then that internet penetration is very strong in these affluent societies, there are some interesting developments in the emerging economies. Those countries in Asia that have traditionally had under developed economies, such as China and India , have very different levels of internet penetration; despite both countries attempting to develop their economic wealth. China , with a population of 1,306,313,812 has 94 million internet users (Appendix 1); this however translates to only 7.2% of the population. The Chinese middle class is only 4% of the population i.e. those who have household incomes of more than $20,000 but that translates into a market or 50 million people (Khanna, T) – a huge market for prospective investors in the country. This compares very favourably with internet penetration in India – where the population is very similar to China 's - 1,080,264,388.00 but there are only 18, 481,000 internet users, a penetration of 1.71% of the population. This may be due to Government intervention in China ; in a recent report ‘it has been found that China has nurtured and directed the economy ( Khanna, T 2005). In addition there is a difference in the GDP per capita – in China , the GDP per capita is $5,600, whereas in India it is only $3,100. However, in both countries there is a huge gap between the wealthiest and poorest people, both in

Anabolic Steroids :: essays research papers fc

In today’s modern age muscle supplements have become the answer for many young people to develop the body which they want to achieve. Younger users are taking supplements without thinking about the consequences that go along with taking them. Young athletes are choosing to buy muscle substances that they know nothing about. To get to the solutions on how to fix the supplement problem among young athletes, it is most important that we educate both the athletes, and their parents about the risks involved with taking muscle supplements. It is vitally important to understand what the supplements are and why athletes take them. Creatine is an amino acid that is produced in the liver, pancreas, and kidneys, and it helps muscles replenish adenosine triphosphate (ATP), which fuels muscle contraction (Balsom). Creatine was made famous by the Major League Baseball player Mark Maguire, who openly shared with the public his daily use of Creatine. Mark Maguire broke the record for homeruns hit in a season, and since then Creatine has become the most widely used supplement out on the market. No one is sure about the long term side effects of Creatine. Some scientists believe that when being used by young athletes it may stunt the growth of the adolescent. Some of the short term side effects include cramps, especially in the legs, and upset stomach. I used Creatine when I was 16 years old, and built up an extra 15 pounds of muscle while on the supplement. My main sport was soccer, and the extra muscle was great and helped me tremendously at first. Then problems started occurring in the lower half of my body. My legs would cramp while I was in the middle of a game, which had never happened to me before. It was then that I realized that Creatine was causing the cramps. Soccer requires a large amount of running, and with constant leg cramps I was unable to perform at the level I needed, so I stopped using the supplement. Within two weeks I had lost the extra 15 pounds, which was disappointing, but I was cramp free in the legs, which was a relief. Several of my friends who played football were also using Creatine, but the sport they played required less running, and more muscle. Therefore the supplement aided them in becoming better football players. The key to using supplements lies in the results you want to achieve, and the risks you are willing to take.

Creating a Plan of Positive Influence

When creating a plan for positive influence leaderships must focus on an array of characteristics of the employee. Organizational culture is important to the success of the employees and the company. ABC Tax Preparation Company wants to engage its staff in creating new revenue streams for the company. The company must identify traits demonstrated by employees to help create a profile of how individuals are motivated and open to improving his or her performance in the workplace. Research has shown there are several methods to induce motivation, performance, and job satisfaction (Yukl, 2006). This is a description on a plan identifying the implementation strategies to create, engage, and sustain employee in the workplace. The methods employers use to engage employees concentrate on attitudes, emotions, personalities, and values of individuals. In addition, the importance of diverse behavior and the influence it has on team collaboration and cohesion in the workplace is addressed. Objective ABC Tax Preparation Company is a small company attempting to expand its business through the implementation of new products and services. The company has a very small budget so it is important to maximize efforts to stay within the specified budget. The objective is to create a plan to influence employees to generate ideas on how to growth the company with new products and services. ABC Tax Preparation believes by engaging all employees to get involved in the brainstorming process will help the company with its goals and stay within budget. Providing employees with incentives persuades employees to go above and beyond to differentiate performance levels from its competitors (Love 2 rewards,2013). Outline of the Plan ABC Tax Preparation Company creates a profile of all employees to determine individual motivators, skills, creativity, strengths, and weaknesses. This is accomplished thought a series of test and skill determining exercises. First, the company implements motivational exercises and incentive to build moral within the company. Developing employee excitement to accept change and learning new task is a dynamic process important to moving a company in a positive direction. The next phase is getting to know the employees by determining his or her stressors, stimulators, and how individual measure success (Bass, 1990). The individual’s attitude, beliefs, experiences, ethics, and values are evaluated to determine if he or she align with the company’s visions and goals. Once these factors are determined, the company trains employees on conflict resolution and problem-solving techniques to help in the education process. This type of training is important because knowing how to deal with problems helps individuals to learn to deal with situations and create alternative solutions to solve issues. After employees are educated on techniques and other skills the company allows the creative process to occur and wait for the positive feedback. Once feedback is rendered the company will select the best ideas and start the implementation process to build new revenue streams for the company. How differences influence Behavior Diverse workforces interact with leaders, management, and subordinate in a distinctive way. Individuals coming from diverse backgrounds and cultures respond to direction and commands different from individuals in a familiar setting. Behavior has a direct effect on the way people perceive things and how different personality traits play a role on the performance of the individual (Robbins & Judge, 2007). Understanding and recognizing the relationship between variables influences behavior and aids in creating productive and motivated employees. ABC Tax Preparation Company employs a multicultural staff therefore there are different languages, beliefs, customs, and ideas management must consider when make decision. Leadership has to take into consideration when selecting holidays and other factors that all parties are represented equally. If employees do not feel, they are treated like the majority than the company is open for potential legal issues as a result. How plan influences positive change Motivation is a key component to creating an environment offering optimization of performance in the workplace. Change can be difficult for companies some employees embrace change and others fear change. Developing a plan to influences positive change requires understanding, educating, and motivating the employee. Brainstorming allows the employees to highlight creativity, education, and other skill-sets that will develop growth for the individual. Encouraging employees to engage in business activities builds moral and creates a collaborative work environment. Productivity is generated when employees are working together to achieve the same goals and objectives. Setting examples to show employees everyone is important and involved in the developmentally stages of the process give team-members a sense of worth, thus producing positive results. Making the employee understand the behavior presented determines the level of growth him or her may experience. Positive attitude can dive the individual faster than negative or unsure attitude. Conclusion ABC tax Preparation Company chooses to prioritize the engagement of its employees to aid in the implementation of a new revenue source for the company. Creating a plan to influence its employees to experience positive attitude toward changes is imperative to the process. A clear objective is outlined to determine what is needed to reach the goals of the company. ABC Tax Preparation Company outlines the details of the plan as proves motivated employees are productive employees when leadership creates cohesion in the workplace. Diversity in the workplace influences behavior by allowing individuals to express themselves and collaborated among each other to create innovative products and services for the company. The Initiation of a plan produces positive results for the company by setting a blueprint of how the company will use new ideas to generate new revenue streams for the company.

Harlem Renaissance Essay

The Harlem renaissance is considered to be one of the most important periods in the history of African Americans literature. It marks the period between the early 1920’s and the late 1930’s when the African Americans demonstrated their capabilities in the literature art. The literature in the Harlem renaissance has been rated as one of the greatest attempts to define the identity of women in the American society. The period saw the rise of African American writers both men and women in literature who demonstrated that the African Americans have equally literacy capabilities as their white counterparts (Hatch, 2002). The Harlem renaissance has been closely linked to the African American modernism. However, relating authenticity of literacy work by the African Americans or modernism and the African American writers has been a big mistake. This is because of the assumption that the terns refers to African Americans. The term modernity can be understood as the tendency of thinking and doing things in the modern way. However, the term has been used inappropriately in relation to the authenticity of the literature work by African Americans. The development that took place in the African American literature work during the Harlem renaissance is clear evidence that this assumption is a big mistake. This is because the authenticity of literacy work is not determined by race. The birth of the African American literature in the early 19th century fitted well in the traditions of the American society. Many people see this as the real modernism where the art and literature reflects nationalism. The Harlem renaissance therefore made American literature new by eliminating the European influence of the 19th century and introduced nationalism and modernity in American literature. In many ways, the events of the Harlem renaissance contributed to the birth of the African American literature and art modernism (Kuenz, 2007). Mexican Revolution The Mexican revolution in the early 20th century was an important event towards the establishment of Mexican modernity. Though the Mexican revolution was an armed revolution where illegal rebels were involved, literature played an important role in the modernism of Mexico. A group of revolutionist used the cultural representation to push their agenda forward. These group involved writers and literacy artists who used their literacy work as weapon to fight in the revolution. The main aim of this literacy representation was not only to drive the autocratic government out of office but also to eliminate the authenticity in the 19th century Mexican literature and introduce modernity (Gallo, 2005). The Mexican writers in the Mexican revolution played an important role in the modernization of the Mexico literature in the 20th century. It is not a coincidence that the Mexican revolution took place at the same time literature and art in the country was undergoing some changes and becoming modernized. This is because literature played an important role in the revolution. Cinemas and plays as well as poems and verses written during the revolution introduced nationalism themes which were not only designed for Mexican audience but also for export. This way, modernism reintroduced the uniqueness of the Mexican society and national identity. The revolution did not only revolutionize the Mexican political leadership but also broke the traditional styles of literature which had a large impact on the culture of the Mexican societies (Pick, 2010)

Describe Functions of Management

Bachelor of Science HIV/AIDS Management and Community Development Student Name Runganga Fanuel Pharquior Assignment: Describe functions of management citing examples Management is the organization and coordination of the activities of a business in order to achieve defined objectives. Management is often included as a factor of production along with machines, materials, and money. According to the management guru Peter Drucker (1909-2005), the basic tasks of management include both marketing and innovation.Practice of modern management originates from the 16th century study of low-efficiency and failures of certain enterprises, conducted by the English statesman Sir Thomas More (1478-1535). Management consists of the interlocking functions of creating corporate policy and organizing, planning, controlling, and directing an organization's resources in order to achieve the objectives of that policy According to Peter Drucker management can be described as the organization and coordinat ion of the activities of an enterprise in accordance with certain policies and in achievement of clearly defined objectives.Management is often included as a factor of production along with machines, materials and money. Peter Drucker (1909–2005)†Management is a multi-purpose organ that manages business and manages managers and manages workers and work. Mary Parker Follet, simply states that â€Å"Management is the art of getting things done through people. † Many scholars who have studied management have come up with different definitions of management and its functions and some like Luther Gullick have come up with a list functions of management that include planning, organizing, directing, staffing, co-coordinating, reporting abbreviated (PODSCORB).However most scholars notably Koontz and O’Donnel are agreeable that the most important functions of management can be trimmed to only five namely planning, organizing staffing, directing and controlling. Pla nning involves mapping out exactly how to achieve a particular goal. It gives direction to the organization and enables managers to determine strategies to achieve organizational goals. Say, for example, that the organization's goal is to improve company sales. The manager first needs to decide which steps are necessary to accomplish that goal. These steps may include increasing advertising, inventory, and sales staff.These necessary steps are developed into a plan. When the plan is in place, the manager can follow it to accomplish the goal of improving company sales. Planning can be short term or long term, and ensures proper utilization of human and non-human resources thus helps in minimizing confusion ,risks, wastages and uncertainties. Planning is important in forecasting and catering for unforeseen adverse events by putting contingency measures in place. For example hospital managers may have an emergency plan in place to handle things like disease outbreaks or accidents.Henri Fayol argues that to organize a business is to provide it with all the necessary resources for it to function fully. Organizing is the process of bringing together physical financial and human resources in order to achieve organizational goals. After a plan is in place, a manager needs to organize a team and materials according to the plan. Assigning work and granting authority are two important elements of organizing. The organization process involves identification of what is supposed to be done, classification of activities, assigning of duties, and delegation of responsibility and authority.An example can be of a farm manager who is faced with a planting season with a group of workers and many fields and crops to plant. He has to quantify the amount of work to be accomplished over a given period thus organizes his staff into small groups each with a foreman responsible for tillage, planting, irrigation etc. He should go on to come up with a time frame when he expects the tasks to be performed and ensure that all the resources required that include seed, fertilizers etc are in place for the task to be accomplished in time. Staffing is concerned with keeping adequate staff levels to keep the organization well manned all the time.This involves having the right person for the right job and the main purpose is selecting the properly qualified person for the job. It might also involve staff development by organizing on job training or training and retraining of staff to meet the dynamic demands of the organization. After a manager discerns his area's needs, he may decide to beef up his staffing by recruiting, selecting, training, and developing employees. A manager in a large organization often works with the company's human resources department to accomplish this goal.An organization might acquire new machinery and realize that they need new members of staff to operate the machine or an organization may soon realize that their enterprise is growing and need mo re staff to man its new branches. Directing deals mainly with setting in motion the action of people in an organization and is involved with supervising, motivating, leading, and communicating the goals of the organization to the workers. Directing involves supervising how work is done and ensuring staff is motivated enough to accomplish the organizational goals by offering incentives to ensure workers have a zeal for work.Managers might discover that in order to accomplish a task in time there is need to work long hour and may find it fit to provide food on site and also introduce incentives for the workers prepared to work overtime. After the other elements are in place, a manager's job is not finished. He needs to continuously check results against goals and take any corrective actions necessary to make sure that his area's plans remain on track. Directing consists of a process or technique by which instruction can be issued and operations can be carried out and goals achieved as originally planned.Controlling implies ensuring that everything is in conformity with set standards to achieve organizational goals. It involves measuring the accomplished against the set standards. According to Koontz and O’Donnell controlling is the measurement and correction of performance activities of subordinates in order to make sure that the enterprise objectives and plans are accomplished. The process is concerned with establishment of standard performance, measurement of actual performance, comparison of actual with the set standards and isolating deviations if any and finally corrective action.The success of any organization big or small hinges on the quality of its managers and more often than not enterprises run by poorly equipped mangers in terms of knowledge depth usually operate poorly and eventually collapse whilst those run by astute mangers flourish and prosper. References 1. Harold Koontz and Cyril O’Donnel, Essentials of Management (1976) 2. Henri Fayol, (1841-1925), Principles of Management 3. Luther Gullick (1937), Science of Administration 4. Mary Parker Follet (1900-20) Classic School of Management 5. Peter Drucker (1909-2005), The Principles of Management 6. Sir Thomas More (1478-1535) Oregon State University

Acca F7

Answers Fundamentals Level – Skills Module, Paper F7 (INT) Financial Reporting (International) 1 (a) December 2008 Answers Pedantic Consolidated income statement for the year ended 30 September 2008 $’000 98,000 (72,000) ––––––– 26,000 (3,000) (7,600) (500) ––––––– 14,900 (5,400) ––––––– 9,500 ––––––– Revenue (85,000 + (42,000 x 6/12) – 8,000 intra-group sales) Cost of sales (w (i)) Gross profit Distribution costs (2,000 + (2,000 x 6/12)) Administrative expenses (6,000 + (3,200 x 6/12)) Finance costs (300 + (400 x 6/12)) Profit before tax Income tax expense (4,700 + (1,400 x 6/12)) Profit for the year Attributable to:Equity holders of the parent Non-controlling interest (((3,000 x 6/12) – (800 URP + 200 depreciation)) x 40%) (b) 9,300 200 –––à ¢â‚¬â€œÃ¢â‚¬â€œÃ¢â‚¬â€œÃ¢â‚¬â€œ 9,500 ––––––– Consolidated statement of financial position as at 30 September 2008 Assets Non-current assets Property, plant and equipment (40,600 + 12,600 + 2,000 – 200 depreciation adjustment (w (i))) Goodwill (w (ii)) Current assets (w (iii)) Total assets Equity and liabilities Equity attributable to owners of the parent Equity shares of $1 each ((10, 000 + 1,600) w (ii)) Share premium (w (ii)) Retained earnings (w (iv)) 55,000 4,500 ––––––– 59,500 21,400 ––––––– 80,900 ––––––– 11,600 ,000 35,700 ––––––– 55,300 6,100 ––––––– 61,400 Non-controlling interest (w (v)) Total equity Non-current liabilities 10% loan notes (4,000 + 3,000) 7,000 Current liabilit ies (8,200 + 4,700 – 400 intra-group balance) 12,500 ––––––– 80,900 ––––––– Total equity and liabilities Workings (figures in brackets in $’000) (i) Cost of sales Pedantic Sophistic (32,000 x 6/12) Intra-group sales URP in inventory Additional depreciation (2,000/5 years x 6/12) $’000 63,000 16,000 (8,000) 800 200 ––––––– 72,000 ––––––– The unrealised profit (URP) in inventory is calculated as ($8 million – $5 ·2 million) x 40/140 = $800,000. 1 (ii) Goodwill in Sophistic Investment at cost Shares (4,000 x 60% x 2/3 x $6) Less – Equity shares of Sophistic (4,000 x 60%) – pre-acquisition reserves (5,000 x 60% see below) – fair value adjustment (2,000 x 60%) $’000 (2,400) (3,000) (1,200) –––––– Parent’s goodwill Non-controlling interest’s goodwill (per question) Total goodwill The pre-acquisition reserves are: At 30 September 2008 Earned in the post acquisition period (3,000 x 6/12) Alternative calculation for goodwill in Sophistic Investment at cost (as above) Fair value of non-controlling interest (see below) Cost of the controlling interestLess fair value of net assets at acquisition (4,000 + 5,000 + 2,000) Total goodwill Fair value of non-controlling interest (at acquisition) Share of fair value of net assets (11,000 x 40%) Attributable goodwill per question $’000 9,600 (6,600) –––––– 3,000 1,500 –––––– 4,500 –––––– 6,500 (1,500) –––––– 5,000 –––––– 9,600 5,900 ––––––– 15,500 (11,000) –à ¢â‚¬â€œÃ¢â‚¬â€œÃ¢â‚¬â€œÃ¢â‚¬â€œÃ¢â‚¬â€œÃ¢â‚¬â€œ 4,500 ––––––– 4,400 1,500 –––––– 5,900 –––––– The 1 ·6 million shares (4,000 x 60% x 2/3) issued by Pedantic would be recorded as share capital of $1 ·6 million and share premium of $8 million (1,600 x $5). $’000 16,000 6,600 (800) 200 (600) –––––– 21,400 ––––––– (iii) Current assets Pedantic Sophistic URP in inventory Cash in transit Intra-group balance (iv) Retained earnings Pedantic per statement of financial position Sophistic’s post acquisition profit (((3,000 x 6/12) – (800 URP + 200 depreciation)) x 60%) (v) Non-controlling interest (in statement of financial position) Net assets per statement of financial position URP in inventory Net fair value adjustment (2,000 – 200) Share of goodwill (per question) 12 $’000 35,400 300 ––––––– 35,700 ––––––– 10,500 (800) 1,800 ––––––– 11,500 x 40% = 4,600 ––––––– 1,500 –––––– 6,100 –––––– (a) Candel – Statement of comprehensive income for the year ended 30 September 2008 $’000 297,500 (225,400) ––––––––– 72,100 (14,500) (21,900) (1,400) ––––––––– 34,300 (11,600) ––––––––– 22,700 Revenue (300,000 – 2,500) Cost of sales (w (i)) Gross profit Distribution costs Administrative expenses (22,200 – 400 + 100 see note below) Finance costs (200 + 1,200 (w (ii))) Profit before tax (Income tax expense (11,400 + (6,000 – 5,800 deferred tax)) Profit for the year Other comprehensive income Loss on leasehold property revaluation (w (iii)) (4,500) ––––––––– Total comprehensive income for the year 8,200 ––––––––– Note: as it is considered that the outcome of the legal action against Candel is unlikely to succeed (only a 20% chance) it is inappropriate to provide for any damages. The potential damages are an example of a contingent liability which should be disclosed (at $2 million) as a note to the financial statements. The unrecoverable legal costs are a liability (the start of the legal action is a past event) and should be provided for in full. (b) Candel – Statement of changes in equity for the year ended 30 September 2008 Balances at 1 October 2007 Dividend Comprehensive incom eBalances at 30 September 2008 (c) Equity shares $’000 50,000 Revaluation reserve $’000 10,000 ––––––– 50,000 ––––––– (4,500) –––––– 5,500 –––––– Retained earnings $’000 24,500 (6,000) 22,700 ––––––– 41,200 ––––––– Total equity $’000 84,500 (6,000) 18,200 ––––––– 96,700 ––––––– $’000 $’000 Candel – Statement of financial position as at 30 September 2008 Assets Non-current assets (w (iii)) Property, plant and equipment (43,000 + 38,400) Development costs 81,400 14,800 –––––––– 96,200 Current assets Inventory T rade receivables 20,000 43,100 ––––––– Total assets Equity and liabilities: Equity (from (b))Equity shares of 25 cents each Revaluation reserve Retained earnings 63,100 –––––––– 159,300 –––––––– 50,000 5,500 41,200 ––––––– Non-current liabilities Deferred tax 8% redeemable preference shares (20,000 + 400 (w (ii))) Current liabilities Trade payables (23,800 – 400 + 100 – re legal action) Bank overdraft Current tax payable Total equity and liabilities 13 6,000 20,400 ––––––– 23,500 1,300 11,400 ––––––– 46,700 –––––––– 96,700 26,400 36,200 –––––––– 159,300 â⠂¬â€œÃ¢â‚¬â€œÃ¢â‚¬â€œÃ¢â‚¬â€œÃ¢â‚¬â€œÃ¢â‚¬â€œÃ¢â‚¬â€œÃ¢â‚¬â€œ Workings (figures in brackets in $’000) (i) Cost of sales: Per trial balance Depreciation (w (iii)) – leasehold property – plant and equipmentLoss on disposal of plant (4,000 – 2,500) Amortisation of development costs (w (iii)) Research and development expensed (1,400 + 2,400 (w (iii))) (ii) $’000 204,000 2,500 9,600 1,500 4,000 3,800 –––––––– 225,400 –––––––– The finance cost of $1 ·2 million for the preference shares is based on the effective rate of 12% applied to $20 million issue proceeds of the shares for the six months they have been in issue (20m x 12% x 6/12). The dividend paid of $800,000 is based on the nominal rate of 8%. The additional $400,000 (accrual) is added to the carrying amount of the preference shares in the statement of financial position.As these share s are redeemable they are treated as debt and their dividend is treated as a finance cost. (iii) Non-current assets: Leasehold property Valuation at 1 October 2007 Depreciation for year (20 year life) 50,000 (2,500) –––––––– 47,500 (43,000) –––––––– 4,500 –––––––– Carrying amount at date of revaluation Valuation at 30 September 2008 Revaluation deficit Plant and equipment per trial balance (76,600 – 24,600) Disposal (8,000 – 4,000) Depreciation for year (20%) Carrying amount at 30 September 2008 Capitalised/deferred development costs Carrying amount at 1 October 2007 (20,000 – 6,000) Amortised for year (20,000 x 20%)Capitalised during year (800 x 6 months) Carrying amount at 30 September 2008 $’000 52,000 (4,000) –––––––– 48,000 (9,600 ) –––––––– 38,400 –––––––– 14,000 (4,000) 4,800 –––––––– 14,800 –––––––– Note: development costs can only be treated as an asset from the point where they meet the recognition criteria in IAS 38 Intangible assets. Thus development costs from 1 April to 30 September 2008 of $4 ·8 million (800 x 6 months) can be capitalised. These will not be amortised as the project is still in development. The research costs of $1 ·4 million plus three months’ development costs of $2 ·4 million (800 x 3 months) (i. . those incurred before 1 April 2008) are treated as an expense. 3 (a) Equivalent ratios from the financial statements of Merlot (workings in $’000) Return on year end capital employed (ROCE) Pre tax return on equity (ROE) Net asset turnover Gross p rofit margin Operating profit margin Current ratio Closing inventory holding period Trade receivables’ collection period Trade payables’ payment period Gearing Interest cover Dividend cover 20 ·9% 50% 2 ·3 times 12 ·2% 9 ·8% 1 ·3:1 73 days 66 days 77 days 71% 3 ·3 times 1 ·4 times (1,400 + 590)/(2,800 + 3,200 + 500 + 3,000) x 100 ,400/2,800 x 100 20,500/(14,800 – 5,700) 2,500/20,500 x 100 2,000/20,500 x 100 7,300/5,700 3,600/18,000 x 365 3,700/20,500 x 365 3,800/18,000 x 365 (3,200 + 500 + 3,000)/9,500 x 100 2,000/600 1,000/700 As per the question, Merlot’s obligations under finance leases (3,200 + 500) have been treated as debt when calculating the ROCE and gearing ratios. 14 (b) Assessment of the relative performance and financial position of Grappa and Merlot for the year ended 30 September 2008 Introduction This report is based on the draft financial statements supplied and the ratios shown in (a) above.Although covering many aspects of performance and financial position, the report has been approached from the point of view of a prospective acquisition of the entire equity of one of the two companies. Profitability The ROCE of 20 ·9% of Merlot is far superior to the 14 ·8% return achieved by Grappa. ROCE is traditionally seen as a measure of management’s overall efficiency in the use of the finance/assets at its disposal. More detailed analysis reveals that Merlot’s superior performance is due to its efficiency in the use of its net assets; it achieved a net asset turnover of 2 ·3 times compared to only 1 ·2 times for Grappa.Put another way, Merlot makes sales of $2 ·30 per $1 invested in net assets compared to sales of only $1 ·20 per $1 invested for Grappa. The other element contributing to the ROCE is profit margins. In this area Merlot’s overall performance is slightly inferior to that of Grappa, gross profit margins are almost identical, but Grappa’s operating profit ma rgin is 10 ·5% compared to Merlot’s 9 ·8%. In this situation, where one company’s ROCE is superior to another’s it is useful to look behind the figures and consider possible reasons for the superiority other than the obvious one of greater efficiency on Merlot’s part.A major component of the ROCE is normally the carrying amount of the non-current assets. Consideration of these in this case reveals some interesting issues. Merlot does not own its premises whereas Grappa does. Such a situation would not necessarily give a ROCE advantage to either company as the increase in capital employed of a company owning its factory would be compensated by a higher return due to not having a rental expense (and vice versa). If Merlot’s rental cost, as a percentage of the value of the related factory, was less than its overall ROCE, then it would be contributing to its higher ROCE.There is insufficient information to determine this. Another relevant point may be that Merlot’s owned plant is nearing the end of its useful life (carrying amount is only 22% of its cost) and the company seems to be replacing owned plant with leased plant. Again this does not necessarily give Merlot an advantage, but the finance cost of the leased assets at only 7 ·5% is much lower than the overall ROCE (of either company) and therefore this does help to improve Merlot’s ROCE. The other important issue within the composition of the ROCE is the valuation basis of the companies’ non-current assets.From the question, it appears that Grappa’s factory is at current value (there is a property revaluation reserve) and note (ii) of the question indicates the use of historical cost for plant. The use of current value for the factory (as opposed to historical cost) will be adversely impacting on Grappa’s ROCE. Merlot does not suffer this deterioration as it does not own its factory. The ROCE measures the overall efficiency of manage ment; however, as Victular is considering buying the equity of one of the two companies, it would be useful to consider the return on equity (ROE) – as this is what Victular is buying.The ratios calculated are based on pre-tax profits; this takes into account finance costs, but does not cause taxation issues to distort the comparison. Clearly Merlot’s ROE at 50% is far superior to Grappa’s 19 ·1%. Again the issue of the revaluation of Grappa’s factory is making this ratio appear comparatively worse (than it would be if there had not been a revaluation). In these circumstances it would be more meaningful if the ROE was calculated based on the asking price of each company (which has not been disclosed) as this would effectively be the carrying amount of the relevant equity for Victular. GearingFrom the gearing ratio it can be seen that 71% of Merlot’s assets are financed by borrowings (39% is attributable to Merlot’s policy of leasing its pl ant). This is very high in absolute terms and double Grappa’s level of gearing. The effect of gearing means that all of the profit after finance costs is attributable to the equity even though (in Merlot’s case) the equity represents only 29% of the financing of the net assets. Whilst this may seem advantageous to the equity shareholders of Merlot, it does not come without risk. The interest cover of Merlot is only 3 ·3 times whereas that of Grappa is 6 times.Merlot’s low interest cover is a direct consequence of its high gearing and it makes profits vulnerable to relatively small changes in operating activity. For example, small reductions in sales, profit margins or small increases in operating expenses could result in losses and mean that interest charges would not be covered. Another observation is that Grappa has been able to take advantage of the receipt of government grants; Merlot has not. This may be due to Grappa purchasing its plant (which may then be eligible for grants) whereas Merlot leases its plant.It may be that the lessor has received any grants available on the purchase of the plant and passed some of this benefit on to Merlot via lower lease finance costs (at 7 ·5% per annum, this is considerably lower than Merlot has to pay on its 10% loan notes). Liquidity Both companies have relatively low liquid ratios of 1 ·2 and 1 ·3 for Grappa and Merlot respectively, although at least Grappa has $600,000 in the bank whereas Merlot has a $1 ·2 million overdraft. In this respect Merlot’s policy of high dividend payouts (leading to a low dividend cover and low retained earnings) is very questionable.Looking in more depth, both companies have similar inventory days; Merlot collects its receivables one week earlier than Grappa (perhaps its credit control procedures are more active due to its large overdraft), and of notable difference is that Grappa receives (or takes) a lot longer credit period from its suppliers (1 08 days compared to 77 days). This may be a reflection of Grappa being able to negotiate better credit terms because it has a higher credit rating. Summary Although both companies may operate in a similar industry and have similar profits after tax, they would represent very different purchases.Merlot’s sales revenues are over 70% more than those of Grappa, it is financed by high levels of debt, it rents rather than owns property and it chooses to lease rather than buy its replacement plant. Also its remaining owned plant is nearing the end of its life. Its replacement will either require a cash injection if it is to be purchased (Merlot’s overdraft of 15 $1 ·2 million already requires serious attention) or create even higher levels of gearing if it continues its policy of leasing. In short although Merlot’s overall return seems more attractive than that of Grappa, it would represent a much more risky investment.Ultimately the investment decision may be determ ined by Victular’s attitude to risk, possible synergies with its existing business activities, and not least, by the asking price for each investment (which has not been disclosed to us). (c) The generally recognised potential problems of using ratios for comparison purposes are: – – – – – – inconsistent definitions of ratios financial statements may have been deliberately manipulated (creative accounting) different companies may adopt different accounting policies (e. g. use of historical costs compared to current values) different managerial policies (e. . different companies offer customers different payment terms) statement of financial position figures may not be representative of average values throughout the year (this can be caused by seasonal trading or a large acquisition of non-current assets near the year end) the impact of price changes over time/distortion caused by inflation When deciding whether to purchase a company, Victular should consider the following additional useful information: – – – – – 4 in this case the analysis has been made on the draft financial statements; these may be unreliable or change when being finalised.Audited financial statements would add credibility and reliance to the analysis (assuming they receive an unmodified Auditors’ Report). forward looking information such as profit and financial position forecasts, capital expenditure and cash budgets and the level of orders on the books. the current (fair) values of assets being acquired. the level of risk within a business. Highly profitable companies may also be highly risky, whereas a less profitable company may have more stable ‘quality’ earnings not least would be the expected price to acquire a company.It may be that a poorer performing business may be a more attractive purchase because it is relatively cheaper and may offer more opportunity for improving efficienci es and profit growth. (a) A liability is a present obligation of an entity arising from past events, the settlement of which is expected to result in an outflow of economic benefits (normally cash). Provisions are defined as liabilities of uncertain timing or amount, i. e. they are normally estimates. In essence provisions should be recognised if they meet the definition of a liability.Equally they should not be recognised if they do not meet the definition. A statement of financial position would not give a ‘fair representation’ if it did not include all of an entity’s liabilities (or if it did include, as liabilities, items that were not liabilities). These definitions benefit the reliability of financial statements by preventing profits from being ‘smoothed’ by making a provision to reduce profit in years when they are high and releasing those provisions to increase profit in years when they are low.It also means that the statement of financial po sition cannot avoid the immediate recognition of long-term liabilities (such as environmental provisions) on the basis that those liabilities have not matured. (b) (i) Future costs associated with the acquisition/construction and use of non-current assets, such as the environmental costs in this case, should be treated as a liability as soon as they become unavoidable. For Promoil this would be at the same time as the platform is acquired and brought into use. The provision is for the present value of the expected costs and this same amount is treated as part of the cost of the asset.The provision is ‘unwound’ by charging a finance cost to the income statement each year and increasing the provision by the finance cost. Annual depreciation of the asset effectively allocates the (discounted) environmental costs over the life of the asset. Income statement for the year ended 30 September 2008 Depreciation (see below) Finance costs ($6 ·9 million x 8%) Statement of financ ial position as at 30 September 2008 Non-current assets Cost ($30 million + $6 ·9 million ($15 million x 0 ·46)) Depreciation (over 10 years) Non-current liabilities Environmental provision ($6 ·9 million x 1 ·08) (ii) $’000 3,690 552 36,900 (3,690) –––––– 33,210 ––––––– 7,452 If there was no legal requirement to incur the environmental costs, then Promoil should not provide for them as they do not meet the definition of a liability. Thus the oil platform would be recorded at $30 million with $3 million depreciation and there would be no finance costs. However, if Promoil has a published policy that it will voluntarily incur environmental clean up costs of this type (or if this may be implied by its past practice), then this would be evidence of a ‘constructive’ obligation under IAS 37 and the required treatment of the costs would be the same as in part (i) above. 6 5 Year ended/as at: Income statement Depreciation (see workings) Maintenance (60,000/3 years) Discount received (840,000 x 5%) Staff training Statement of financial position (see below) Property, plant and equipment Cost Accumulated depreciation Carrying amount Workings Manufacturer’s base price Less trade discount (20%) Base cost Freight charges Electrical installation cost Pre-production testing Initial capitalised cost 30 September 2006 30 September 2007 30 September 2008 $ $ $ 180,000 270,000 119,000 20,000 20,000 20,000 (42,000) 40,000 –––––––– –––––––– –––––––– 198,000 290,000 139,000 ––––––– –––––––– –––––––– 920,000 (180,000) ––â €“––––– 740,000 –––––––– 920,000 (450,000) –––––––– 470,000 –––––––– 670,000 (119,000) –––––––– 551,000 –––––––– $ 1,050,000 (210,000) –––––––––– 840,000 30,000 28,000 22,000 –––––––––– 920,000 –––––––––– The depreciable amount is $900,000 (920,000 – 20,000 residual value) and, based on an estimated machine life of 6,000 hours, this gives depreciation of $150 per machine hour. Therefore depreciation for the year ended 30 September 2006 is $180,000 ($150 x 1 ,200 hours) and for the year ended 30 September 2007 is $270,000 ($150 x 1,800 hours).Note: early settlement discount, staff training in use of machine and maintenance are all revenue items and cannot be part of capitalised costs. Carrying amount at 1 October 2007 Subsequent expenditure Revised ‘cost’ 470,000 200,000 –––––––– 670,000 –––––––– The revised depreciable amount is $630,000 (670,000 – 40,000 residual value) and with a revised remaining life of 4,500 hours, this gives a depreciation charge of $140 per machine hour. Therefore depreciation for the year ended 30 September 2008 is $119,000 ($140 x 850 hours). 17Fundamentals Level – Skills Module, Paper F7 (INT) Financial Reporting (International) December 2008 Marking Scheme This marking scheme is given as a guide in the context of the suggested answers. Scope is given to markers to award m arks for alternative approaches to a question, including relevant comment, and where well-reasoned conclusions are provided. This is particularly the case for written answers where there may be more than one acceptable solution. Marks 1 (a) (b) Income statement: revenue cost of sales distribution costs administrative expenses inance costs income tax non-controlling interest 11/2 3 1/ 2 1 1/ 2 1/ 2 2 9 Statement of financial position: property, plant and equipment goodwill current assets equity shares share premium retained earnings non-controlling interest 10% loan notes current liabilities Total for question 2 (a) (b) (c) Statement of comprehensive income: revenue cost of sales distribution costs administrative expenses finance costs income tax other comprehensive income 2 5 11/2 1 1 2 2 1/ 2 1 16 25 1 5 1/ 2 11/2 11/2 11/2 1 12 Statement of changes in equity: rought forward figures dividends comprehensive income 1 1 1 3 Statement of financial position: property, plant and equipmen t deferred development costs inventory trade receivables deferred tax preference shares trade payables overdraft current tax payable Total for question 19 2 2 1/ 2 1/ 2 1 1 11/2 1/ 2 1 10 25 3 (a) (b) 1 mark per valid comment up to (c) Marks 8 Merlot’s ratios 1 mark per relevant point 12 Total for question 4 5 25 (a) 1 mark per relevant point 5 (b) (i) explanation of treatment depreciation finance cost non-current asset provision 2 1 2 1 7 (ii) figures for asset and depreciation if not a constructive obligation what may cause a constructive obligation subsequent treatment if it is a constructive obligation Total for question 5 1 1 1 3 15 Total for question 2 1 1 3 1 1 1 10 initial capitalised cost upgrade improves efficiency and life (therefore capitalise) revised carrying amount at 1 October 2007 annual depreciation (1 mark each year) maintenance costs charged at $20,000 each year discount received (in income statement) staff training (not capitalised and charged to income) 20