Human Resource Management ( Hrm ) Essay - 1466 Words

HUMAN RESOURCE MANAGEMENT Assessment No. 1 Submitted By- Anmol Arora (702429) Submitted to- Abraham van Neikerk Ted Woodberg Question No. 1 (a) Human Resource Management (HRM) as the area of directorial focus dealing with a firm’s employees with main focus of recruitment and providing direction for the people who work in the organization. Every organization have their own HR department. (2015 Human Resource Management, 2015) ( © 2015 Human Resource Management. All rights reserved., 2015) Personnel Management was prominent and only mechanism for managing people in the early 50s and 60s. It can be defined as an administrative function of an organisation that exists to provide the personnel, needed for firm’s activities and to manage the general employee and employer relationship. (N Nayab, 2015) Functions of HRM - (Mayhew media, 2015) †¢ Recruitment – HR department does the recruitments in an organisation. They choose the right person, with right skills for the right work in their organisation. †¢ Safety – Workplace safety is the important factor in an organisation and the HRM department maintains it and give the trainee employees general instructions in their workplace as it is the part of the department’s job. †¢ Employee Relations – To maintain the relationship between employee and employer, HR plays a very important role. Resolving workplace conflicts, job satisfaction and employee engagement are someShow MoreRelatedHuman Resource Management ( Hrm )1508 Words   |  7 Pagesâ€Å"Human resource management (HRM) is the managing of human skills and talents to make sure they are used effectively and in alignment with an organization’s goals† (Youssef, 2012). The primary role of human resource management is to plan, develop, and order policies and programmers designed to make prompt use of an organization’s human resources. It is that part of management which is concerned with the people at work and with their relationship within an organization. I currently work for a HumanRead MoreHuman Resource Management ( Hrm )1552 Words   |  7 PagesHuman Resource Management (HRM) is the function within an association that has emphases on the employment of, administ ration of, and providing direction for the employees within an organization. The Human Resource Management department members deliver knowledge, training, tools, administrative services, and lawful and organization advice. The HRM department is organized by very talented managers who has a mission to make sure the rest of the business has the needs for successful operation. HumanRead MoreHuman Resource Management ( Hrm )1562 Words   |  7 PagesHuman resource management (HRM) is an important strategic and systematic approach that provides each company with the opportunity to create policies and practices, as well as to establish administrative forms (Pfeffer, 2007). According to Armstrong (2009) HRM is an approach that deals with ‘employment, development, and well-being of the people working in organizations’. However HRM has evolved significantly through the years due to the rapid social, economic, political and environmental changes.Read MoreHuman Resource Managemen t ( Hrm )1142 Words   |  5 Pageshe HRM Process Human Resource Management (HRM) is a combination of elements that work interdependently on each other to carry out the daily functions within an organization. Human Resources Management operates in several roles serving as a liaison between the organization and the employee. This dual role often present challenges within HRM; therefore it is vital the HRM Department is skilled on various issues that may arise on a daily basis within an organization. In this paper, I will discussRead MoreHuman Resource Management : Hrm772 Words   |  4 Pagesa brief description of the models of HRM discussed in the first chapter of the textbook, and explain how each one relates to strategic human resource management. Human Resource Management (HRM) at its best seeks to manage people and resources to maximize economic and social outputs. Social output resulting from providing opportunity for advancement will ultimately make employees become true participants in the company. Bratton and Gold (2012) outline six HRM models, they are: the Forbrum, TichyRead MoreHrm And The And Human Resource Management1094 Words   |  5 PagesIntroduction The main purpose to write this essay is to analogize the differences in the field of HRM and IR. The Foundation of Industrial Relations and Human Resource Management is based on intense academic study. The essay is an endeavor to illustrate by scrutinizing their objectives and the viewpoints or the approaches of this field. The first part of the essay is an attempt to define HRM and IR and it further continues to explain the differences and similarities between the two. In the lastRead MoreHuman Resource Management ( Hrm )1105 Words   |  5 PagesHuman Resource Management (HRM) is the function within an association that has emphases on the employment of, administration of, and providing direction for the employees within an organization. The Human Resource Management department members deliver knowledge, training, tools, administrative services, and lawful and organization advice. The HRM department is organized by very talented managers who has a mission to make sure the rest of t he business has the needs for successful operation. HumanRead MoreHuman Resource Management ( Hrm )1405 Words   |  6 PagesHuman Resource Management (HRM) seeks to manage people and resources to maximize economic and social outputs. Bratton and Gold (2012) outline six HRM models which include: the Forbrum, Tichy and Devanna model, the Harvard model, the Guest model, the Warwick model, The Storey model, and Ulrich’s Strategic Partner model of HRM. Forbrum Tichy and Devanna model of HRM is based on the principle of selecting, appraising, developing and rewarding employees who fulfill management strategic business interestsRead MoreHuman Resource Management ( Hrm )2412 Words   |  10 Pages these human traits can bring considerable benefits to organizations† (Mullins 1999). However, when managed poorly they have the potential to limit organizational growth and threaten the viability of a business. â€Å"There are countless examples of corporate and project crises in the construction sector which have arisen as the result of people s behaviour, and it would seem that human resource management (HRM) has the potential to eliminate more construction risks than any other management approach†Read MoreHuman Resources Management ( Hrm ) Essay794 Words   |  4 Pages Human Resources Management (HRM) is people who work in an organization. The manager is a person who manages people, leads, facilitates and provide tools for the organization. Human resources management also, sets strategic processes and procedures, run difficult and complex communication as the organization attracts the best talents from the recruiting process. Human resources management is where everything begins and ends for an individual and the organization. Consequently

The Daily Telegraph Free Essays

For my coursework piece, I decided to a newspaper editorial which had been published online. The piece was written as if it had been published in The Daily Telegraph, a right-wing middle class newspaper. I chose to do the piece because I am interested in current affairs and newspapers, and I am a very opinionated person. We will write a custom essay sample on The Daily Telegraph or any similar topic only for you Order Now I thought that a newspaper column would be a good place to share my opinion on the topical story of waterboarding. For my style model, I went onto the Telegraph’s website and found a newspaper column by Boris Johnson, the Conservative Mayor of London. As a Conservative, his column had a slight anti-Labour bias, although it was very subtle and often humorous. I attempted to replicate this when I mentioned that waterboarding is classed as an ‘enhanced interrogation technique’ and quickly quipped that that was â€Å"more spin in one phrase than Alaistair Campbell managed in an entire dossier† – a reference to the controversial September Dossier which ‘sexed up’ claims that Iraq had Weapons of Mass Destruction. From that quote, we can see some of the writer’s persona, seeing immediately that they are critical of the Iraq War, despite later making it clear he is a Conservative (â€Å"thankfully, I’m a son of Thatcher†). We can see more of the writer’s persona throughout, by writing with a high register, we see that they are quite sophisticated and maybe slightly arrogant. The piece starts with a graphic description of what would happen to a victim of waterboarding, but as it features direct address, it makes the reader feel like that it is happening to them – â€Å"you have a bag over your head†, â€Å"you are shackled†, â€Å"you feel like you are drowning†. After each description of the torture, the actual theme is introduced. Originally, my piece was going to follow a structure by which each waterboarding scenario would be followed by the writer’s opinion, but before my final draft I decided that this actually distracted from the main point of the article, so I decided not to continue with this idea. My main argument starts in the paragraph beginning â€Å"Let’s be clear on this matter†. That sentence of â€Å"let us be clear† makes it seem like I know what I am talking about and that I am being completely honest. My arguments are further bolstered by listing officials who have disagreed with George Bush’s claims, such as the Director of Public Prosecutions and the United Nations High Commissioner on Human Rights. The summing up of my arguments begins with George Bush’s original comment which sparked this news story. The language used in the ensuing four paragraphs is emotive, and reads almost as if it were a speech. It really attempts to put the reader on the side of writer, and make them believe that Bush was completely out of order. The story was published on the week on which Remembrance Day fell, so I as the writer incorporated this to try and shock the reader and make them nod sagely in agreement with me when I state that the reason we entered the Word Wars in the first place was to â€Å"fight for our lives and our rights†, and then contrasting that by saying that Bush â€Å"a former leader of the free world† can say that â€Å"freedom and democracy†¦ can go to pot if it might save some lives†. The following one clause sentences have a short and long lasting impact by simply refuting Bush’s claims. I enjoyed writing this piece, as it gave me a chance to put my opinions forward. Having my peers read my work and give feedback was a good experience that I enjoyed, as I like people correcting me and reading my work. How to cite The Daily Telegraph, Papers

Analyse Shakespeares use of dramatic and poetic effects Essay Example For Students

Analyse Shakespeares use of dramatic and poetic effects Essay Shakespeares Taming of the shrew is an infamous Elizabethan play which has caused a lot of controversy. Act two, scene one is a key section of the play as it confronts many issues such as womens passive position in society, the importance of dowries, patriarchal society, among many other pressing concerns of the time. In this scene Petruchio sets out to woo Katherina, who at the beginning is tying up her younger, prettier and more favoured sister. Following this Biancas suitors, disguised as tutors, arrive along with Petruchio who demands to go out with the fair and virtuous Katherina. Baptista and Petruchio then discuss the most crucial part, the dowry he will receive; and after this conversation Petruchio decides to marry her. Shakespeare uses many dramatic and poetic devices in this part of Taming of the Shrew; these include sexual puns, imagery, stichomythia, disguise, violence and manipulative language. We will write a custom essay on Analyse Shakespeares use of dramatic and poetic effects specifically for you for only $16.38 $13.9/page Order now Katherina is well known for being violent and shrewish at the beginning of Shakespeares Taming of the shrew; she is seen tying up her younger sister; this very dramatic stagecraft and is an eye-catching opening as a woman from such a respectable background would not have dreamed of being as violent and angry as Katherina. Her father even admits to her being like this in this scene as he proclaims she is hilding a devilish spirit (line 26). Many others, such as Hortensio and Gremio, talk about Katherina as if she was a devil and worry if Petruchio is making the right decision in marrying her as they say any man is so very fool to be married to hell. This is very extreme imagery and quite significant because in the Elizabethan times (when the Taming of the Shrew was written) there was a link between shrews and hell; these animals were commonly known for being gloomy and many people of the time believed that they were injurious to humans. For instance the Swedish word for shrew is skrugge also means devil. At the end in Act five, scene two the actions become quite ironic as she lets Petruchio step on her hand at a family feast just like men used to do at their weddings around forty years previous to the composition of this play, this shows Shakespeares views on social and historical tradition; Katharines violence is also used to make this contrast at the end even greater. Tranio thinks Katherina is not like normal woman at the time as he calls her stark mad which mirrors others feelings about her violent shrew like nature. Katherinas violence could be due to Baptistas obvious favouritism towards Bianca; for instance at the beginning of the scene (around line 23) holds hands with her, while telling Katherina off for making her sister cry, this could be why Katherina is so violent, because she is always striving for attention from her neglecting father. There is more violence when Bianca hits Hortensio (who she thinks is Litio) over the head with a Lute; which is quite ironic as the lute is a symbol of love, although this is quite aggressive behaviour from Bianca it is also slapstick comedy which should make the audience laugh and thus make the play less serious. In the Taming of the Shrew there is a light hearted sub-plot where suitors come to woo Bianca; these suitors disguise themselves as tutors, which has huge comedic effect. Shakespeare uses disguise in a number of different characters in various plays this suggest that he uses it as a motif, these characters including Iago, from Othello, and Viola, from Twelfth Night. The motivation behind Hortensio and Lucentio to disguise themselves as Litio and Cambio'(in fact the name Cambio means exchange), respectively, in this scene is for many selfish reasons; the main factor being money and the huge dowry they would receive if one of them managed to woo and marry Bianca, other motives include sex and lust. .ue2114427adab056befc8de401029d38f , .ue2114427adab056befc8de401029d38f .postImageUrl , .ue2114427adab056befc8de401029d38f .centered-text-area { min-height: 80px; position: relative; } .ue2114427adab056befc8de401029d38f , .ue2114427adab056befc8de401029d38f:hover , .ue2114427adab056befc8de401029d38f:visited , .ue2114427adab056befc8de401029d38f:active { border:0!important; } .ue2114427adab056befc8de401029d38f .clearfix:after { content: ""; display: table; clear: both; } .ue2114427adab056befc8de401029d38f { display: block; transition: background-color 250ms; webkit-transition: background-color 250ms; width: 100%; opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #95A5A6; } .ue2114427adab056befc8de401029d38f:active , .ue2114427adab056befc8de401029d38f:hover { opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #2C3E50; } .ue2114427adab056befc8de401029d38f .centered-text-area { width: 100%; position: relative ; } .ue2114427adab056befc8de401029d38f .ctaText { border-bottom: 0 solid #fff; color: #2980B9; font-size: 16px; font-weight: bold; margin: 0; padding: 0; text-decoration: underline; } .ue2114427adab056befc8de401029d38f .postTitle { color: #FFFFFF; font-size: 16px; font-weight: 600; margin: 0; padding: 0; width: 100%; } .ue2114427adab056befc8de401029d38f .ctaButton { background-color: #7F8C8D!important; color: #2980B9; border: none; border-radius: 3px; box-shadow: none; font-size: 14px; font-weight: bold; line-height: 26px; moz-border-radius: 3px; text-align: center; text-decoration: none; text-shadow: none; width: 80px; min-height: 80px; background: url(https://artscolumbia.org/wp-content/plugins/intelly-related-posts/assets/images/simple-arrow.png)no-repeat; position: absolute; right: 0; top: 0; } .ue2114427adab056befc8de401029d38f:hover .ctaButton { background-color: #34495E!important; } .ue2114427adab056befc8de401029d38f .centered-text { display: table; height: 80px; padding-left : 18px; top: 0; } .ue2114427adab056befc8de401029d38f .ue2114427adab056befc8de401029d38f-content { display: table-cell; margin: 0; padding: 0; padding-right: 108px; position: relative; vertical-align: middle; width: 100%; } .ue2114427adab056befc8de401029d38f:after { content: ""; display: block; clear: both; } READ: The concept of love at first sight in Shakespeare's comedies EssayThis shows that Shakespeare is challenging strict social conventions by disguising rich gentlemen as servants and visa versa, which on another level creates comedy for the audience. There is also the motif of disguise in the induction when Sly is transformed from a drunken fool into a lord as a practical joke by another local lord, however this is a different type of disguise as all the others have been for self-gain where as the Slys disguise was just to generate laughs from the audience. There is also talk of disguise in act 3 scene 2, at the wedding of Katherina and Petruchio; Petruchio exclaims to me she is married not unto my clothes meaning that it is not what he is wearing that matters it is who he is, I feel this is a very important message especially as there were very strict class boundaries at the time, however Shakespeare only gives the entitlement to disguise themselves to men because they have a lot more social freedom than women; such as, men have control over their identity whereas the females in this play and at the time it was written did not, other social freedoms include financial independence, the vote, professions among others; very similar to in the play. In the Taming of the Shrew and in European society at the time this play was written, money was a prerequisite for marriage; it was expected for the brides father to give the groom a dowry so he can look after her properly. Dowries usually contained money, estates and valuable items. The way Shakespeare uses marriage as a financial contract in this play shows to such a great extent how Elizabethan women were so powerless in their marriages, the woman basically becomes the husbands property, marriages are supposed to be the bond of love. Petruchio and Baptista have conversations in Act 2, scene 1 about the dowry he will receive on marrying Katherina; for instance Petruchio gets right to the point by asking What dowry shall I have with her to wife? (Line 116) then Baptista presents him with a very generous offer after my death, the one half of my lands and in possession twenty thousand crowns. This shows very strongly that this union was a more of a business contract than a declaration of their love, and it objectifies Katherine as if she was livestock being sold at market. Overall we know that Petruchios incentive for marrying Katherina was the large amount of money he would receive

The Glass Menagerie Essays - English-language Films,

The Glass Menagerie The Glass Menagerie is by Tennessee Williams. Williams uses a lot of symbols in this play. Many of the symbols used in this play try to symbolize some form of escape or difference between reality and illusion. The first symbol isthe fire escape. This represents a bridge between the illusory world of the Wingfields and a world of reality. This bridge seems to be a one way passage. For Tom, the fire escape is a way out of the world of Amanda and Laura and an entrance into the world of reality. Laura on the other hand, thinks the fire escape as a way in but not a way out. This shows Laura fears greatly affect her physical condition more so than normal people. Another symbol deals more with Tom than any other character: Tom's habit of always going to the movies to leave the apartment and head out into the world of reality. A place where one can find adventure. But Tom has made steps to escape into reality by transferring the payment of a light bill to pay for his dues in the Merchant Seamans Union. One symbol which is rather obvious is Laura's Glass Menagerie. Her collection of glass reprsents her own world. This is where she sets herself part from reality and where she can hide and be safe in her own little world. As you can see there are quite a few symbols in this play. And a number of them have a lot of meanings. A lot or most of these symbols have a direct meaning in the authors life. Its understandable sicne this is supposed to be a memory play. Its obvious to readers that this play is based on the authors own memories

buy custom Hotel Industries essay

buy custom Hotel Industries essay Introduction Hotel industries are among the private sectors which thrive during global recessions. A complete hotel industry includes hotels, restaurants, resorts, and pubs. Hotel industry is growing very fast at the global level. Thus, for hotels such as the Hill to achieve its vision, there is a need for better management principles which would enhance service delivery. Co-operation in the work place among the staff members presents a good image to the customers. Each of them has to take the overall responsibility in managing both the cost and revenue elements of a companys income statement commonly referred to as profit and loss responsibility. In Mills Hotels Leisure Center, the executive manager, who is also the General Manager, is the one who is responsible for the overall operation of a hotel. The manager holds ultimate power over the hotel operations. Common duties of a General Manager include hiring and management of a management team, overall management of hotel staff and financial management, creating and enforcing business visions and missions, managing projects, management of emergencies and other major issues such as, public relations including other additional duties. One of the reasons why the case study failed to succeed was due to the attitude that the operations manager had towards her work. We are told that, Penny Frobisher hates the first Monday in the month. That is the day of the monthly management meeting and the day on which the accountant goes through the previous months trading accounts. Penny hates the monthly accounts. Mainly she hates them because she doesnt understand them. After all as operations manager of the hotel and restaurant she is supposed to run the business and make sure it meets the targets set by Ahmed Moshan, the marketing manager. She is also supposed to do this within the budgets set by the (new) management accountant, Mark Ainsley. There is no way this business with an operational manager having such altitude would succeed. "Is there enough value in having such an operational manager? I think there is enough evidence that Penny, the operational manager was very ignorant in whatever was happening in the business. She was only interested in fulfilling what her marketing and accountant manager were up to. Though she was very hand working there is no way that the business would succeed with her pride. She was after promotion and therefore worked in every department in order to appear a hand working lady and get a promotion. Therefore, it is very clear that her promotion would lead to lack of fulfillment of the case study since there was no good management of the accounts. We ar told that no-one has ever explained the accounts to her and how her efforts affect them, so she hates the accounts and she hates the first Monday in the month. Though the idea to sell hen weekends to the brides was very much successful at first there was lack of facilities for more spa oriented that brought a lot of disappointment and therefore it was definite that the case study would not be fulfilled. Though Rosemary decided to suggest to her working mates the extension of facilities to involve a beauty room as well as a spa, she made this effort there was no way the idea would be adopted so as to fulfill the case study .The company also made a mistake asking for a lot of funds from the bank to improve the programme of the capital building .The huge amount of money borrowed would not allow the company to fulfill the case study. This was quite a lot of money that would not give the business a chance to raise enough capital in order to fulfill the case study. The presence of the External effects such as foot and mouth effect on the lodge as it is in a local area and trade of holiday is influenced by these typical incidents but the one who owned had not expected anything but great future success that was based on their very first few years in commerce. This big problem together the problem between managers could never allow the case3 to succeed. Ahmed had ever complained that their business could not tolerate with his initiatives for marketing and Pennys team had problems to cope with the current range of customer anticipations that the diversifying business comes up with. We are also told that the hotel lacked qualified accountant bookkeeping and other related administrative records were done by people who were not professionals on that area - a trained bookkeeper, Charlotte Evans with some help from one of the office staff. There is no way there would be success with such organization of the employees. Marks arrival has been come up with mixed feelings. There were fears that he would simply raise the amount of paperwork that was needed, and generated, and this shows how much workers would not work well leading to lack of fulfillment of case study .The concern that he was up to begin to set limits to the employee on what his team could and could not do, so reducing their independence. As it always happen, the success of the hotel was therefore under great threat. Though this, the fears have not been noted although the management meeting expected failure of the case study (based on figures that went round to all managers during that period of time). The rejection by Penny that she is not the only one person who had less idea of what the figures really meant could not take the company far. The fact that Penny was only interested in promotion was also a cause of failure of case study. We are told that she felt sure that as far as the rooms is full she will be in a big position to becom e developed to general manager in time. At the last management meeting there was a bit of a bombshell. The bank has asked for a thorough review of the companys trading activities before it can sanction any further support for the overdraft activity. It is concerned that the overdraft has been increasing steadily over the last few years and, despite the companys increased sales, the bank manager wants reassurance that the company is not out of control. The immediate response from several members of the team is that this is unwarranted interference in the running of the business but Rosemary has taken a view that this is a positive opportunity for them to look at what they are doing and see if there is a better way of working. She has asked Penny, Ahmed and Mark to form a business review team to go through all aspects of the companys operation to reassure the bank. Pennys heart sank. That meant she would have to admit that she really doesnt understand the monthly accounts, however she thinks she is not alone. The Mills company needs to increase its leisure activities as this has now become the biggest request by the customers. Therefore there is need for the company to install facilities countrywide within the UK to reach out to their customers. Strategies to satisfy the customer demand needs to be incorporated by developing leisure centers, coffee shops, full gyms and indoor swimming pools, Jacuzzi and steam rooms. The leisure centers would be designed to share the reception area within the hotel. The operation of the leisure centers will be open to all its residents and the center members with their guests. Recommendation One of the reasons why the case study failed to respond was due to presence of unqualified employees in that business. Book keeping and record keeping was done by personnels who were not qualified and that definitely brought the failure of response of the case study. Businesses should also take caution to avoid employees that are proud-if the operating director was not proud, the business would obviously have a smooth running. Conclusion The hotel did not respond to case study after the duration of the four years due to problems in management. The operating manger was not destined to achievement of goals of the company. She was only interested in her promotion in the job. Businesses should therefore take caution of such employees. Buy custom Hotel Industries essay

Automobile collision with serious injury

Nurses have for many years been awarded the top ranking in opinion polls about which occupations are most trusted by the general public. Some people might opine that nursing duties only relate to clinical settings and they tend to focus only nurse-patient relationship. Duties of the nurse exist only within the parameters of the hospital. Some might even argue that such intervention in roadside emergencies can get a nurse into legal complications. But then, nursing is a profession that the public depend on for support and care especially in emergency situations. Historically, nurses have been associated with emergency responses. In early times, even though nurses were not as much educated and trained as the nurses of today, they offered their nursing services with great dedication and motivation. They were known for their self-sacrificing nature and offering a human touch that says â€Å"I care.† Nursing history is replete with examples of nurses who have knowingly incurred great risk in order to care for those in need of nursing or to contribute to the advancement of health science. In the United States, the Civil War is cited regularly for the role of volunteer nurses and for the stimulus it gave Clara Barton to organize the American Red Cross, which she eventually accomplished in 1881 (Williams, 2003). That humane touch has been characteristic of the nursing profession. The first plank of the Code for Nurses states â€Å"The nurse provides services with respect for human dignity and the uniqueness of the client, unrestricted by considerations of social or economic status, personal attributes, or the nature of health problems.† This central axiom of respect for persons directs the profession (ANA, 1994). The nurse is not at liberty to abandon those in need of nursing care. According to Gebbie and Qureshi (2006), â€Å"The fundamental goal of nursing, to assist individuals to their highest possible level of functioning in the face of health and illness challenges, is never more needed than under emergency conditions†. This means, a registered nurse is obligated to attend to the wounded person in a roadside emergency. According to the Code for Nurses, nurses may morally refuse to participate in care, but only on the grounds of either client advocacy or moral objection to a specific type of intervention. As applied to nursing, a moral obligation exists for the nurse if the following four criteria are present: The client is at significant risk of harm, loss, or damage if the nurse does not assist; The nurse’s intervention or care is directly relevant to preventing harm; The nurse’s care will probably prevent harm, loss, or damage to the client; The benefit the client will gain outweighs any harm the nurse might incur and does not present more than an acceptable risk to the nurse (ANA, 2006). In the case of the roadside accident, the victims need to be attended to by a healthcare professional. Prompt medical attention by the RN can make a difference between life and death. Moreover, there is no personal risk. Hence there is a moral obligation on the part of the nurse to attend to the vi ctims. Society has come to rely on nursing and to expect that it will rise to the health demands of virtually any occasion. The only problem registered nurses encounter during such roadside interventions is that they may be forced to take decisions beyond those they are qualified for. But then, they can be protected by the Good Samaritan Doctrine which is a legal principle that prevents a rescuer who has voluntarily helped a victim in distress from being successfully sued for ‘wrongdoing.’ The purpose of this doctrine is to prevent people from refusing to help for fear of legal repercussions if they make mistakes in treatment (Neumann, 2005). The practice of the professional nurse extends beyond the confines of the immediate setting where the nurse practices to the broader environment (AU, 2006). According to a survey of many nurses all respondents claimed to have medical assistance and would do so again, but about half of them would not do so unconditionally. However, no respondent has experienced legal complications from providing medical help though they had â€Å"heard† or â€Å"read† of such cases. Thus, it is the moral obligation of a registered nurse to help any accident victim in an emergency situation. Critique of Journal Article: Gebbie, K., Qureshi, K. in the article titled â€Å"A Historical Challenge: Nurses and Emergencies† (September 30, 2006) reviews the beginning of emergency nursing as a specialty. The authors also discuss the 21st century expectations about nursing during unexpected disaster situations and various nursing roles related to emergency care. The article is detailed and has many links to related articles. The article says that both paid and volunteer nurses have played a huge role historically in fighting epidemics, HIV and AIDS. Later, nurses became known for their wartime services. By the middle 20th century, emergency rooms came into being. Today, emergency care has become a nursing specialty. The authors then point to the growth of the International Committee of the Red Cross and the International Rescue Committee. The role of the nurses in local public health emergencies is highlighted. The authors conclude that nurses have been key players during various emergency situations in the past. In the future, any kind of emergency in the community can impact the public’s health and nurses are needed for prevention, surveillance and response of every type. At the end of the 20th century, national thinking about emergency preparedness led to two important developments: identification of the key competencies needed for effective emergency response, and increased attention to planning for and practicing emergency response. The authors point out that it was necessary for nursing to identify the core abilities needed to become a part of an emergency response team and perform well. Therefore the UG nursing curriculum was adapted by the International Nursing Coalition for Mass Casualty Education (INCMCE) to assure communities that their professional nurses were competent to respond when needed. The article includes tables that list the competencies for public health workers, and the currently available emergency response competency sets applicable to nursing and the sources from which these data can be accessed in their entirety. Today, it has been recognized that there needs to be an inter-agency, interdisciplinary response, and that nearly all emergencies have potential health consequences. The authors conclude that nurses will continue to be key players in the local and national level emergency response as we move through the 21st century and that the fundamental goal of nursing, to assist individuals to their highest possible level of functioning in the face of health and illness challenges, is never more needed than under emergency conditions. The article is written in chronological sequence and is highly informative. The authors discuss present day trends in detail in the context of the terrorists attack on the World Trade Center and Hurricane Katrina. The included tables and references prove to be very useful in understanding the competency sets needed for emergency responses. This article underlines the need for competency in emergency response. This means nurses should be given better basic and continuing education and should be trained to meet such emergency situations through hospitals, public health centers, and community drills. Bibliography: Internet Sources: U.S. Department of Labor. Bureau of Labor Statistics: Registered Nurses. Occupational Handbook. http://www.bls.gov/oco/ocos083.htm AU (2006). School of Nursing: Our Philosophy. http://www.nursing.auburn.edu/about-us/our-philosophy.html Williams, Robyn (2003). ABC Radio National Broadcast: The Ethics of Nursing in the Third Reich. Adelaide Institute. http://www.adelaideinstitute.org/Holocaust/nursing.htm Print and Journal Sources: Gebbie, K., Qureshi, K. (September 30, 2006) â€Å"A Historical Challenge: Nurses and Emergencies†OJIN: The Online Journal of Issues in Nursing. Vol. #11 No. #3, Manuscript 1. Available: www.nursingworld.org/ojin/topic31/tpc31_1.htm ANA (1994). Ethics and Human Rights Position Statements. Risk versus Responsibility in Providing Nursing Care. http://www.nursingworld.org/readroom/position/ethics/etrisk.htm ANA (2005). Code of Ethics for Nurses with Interpretive Statements. The Center for Ethics and Human Rights. http://www.ana.org/ethics/code/protected_nwcoe303.htm Neumann, Karl (2005). Are you a Good Samaritan. News Share. Nov/Dec 2005. http://www.istm.org/publications/news_share/200512/samaritan.aspx Automobile collision with serious injury Nurses have for many years been awarded the top ranking in opinion polls about which occupations are most trusted by the general public. Some people might opine that nursing duties only relate to clinical settings and they tend to focus only nurse-patient relationship. Duties of the nurse exist only within the parameters of the hospital. Some might even argue that such intervention in roadside emergencies can get a nurse into legal complications. But then, nursing is a profession that the public depend on for support and care especially in emergency situations. Historically, nurses have been associated with emergency responses. In early times, even though nurses were not as much educated and trained as the nurses of today, they offered their nursing services with great dedication and motivation. They were known for their self-sacrificing nature and offering a human touch that says â€Å"I care.† Nursing history is replete with examples of nurses who have knowingly incurred great risk in order to care for those in need of nursing or to contribute to the advancement of health science. In the United States, the Civil War is cited regularly for the role of volunteer nurses and for the stimulus it gave Clara Barton to organize the American Red Cross, which she eventually accomplished in 1881 (Williams, 2003). That humane touch has been characteristic of the nursing profession. The first plank of the Code for Nurses states â€Å"The nurse provides services with respect for human dignity and the uniqueness of the client, unrestricted by considerations of social or economic status, personal attributes, or the nature of health problems.† This central axiom of respect for persons directs the profession (ANA, 1994). The nurse is not at liberty to abandon those in need of nursing care. According to Gebbie and Qureshi (2006), â€Å"The fundamental goal of nursing, to assist individuals to their highest possible level of functioning in the face of health and illness challenges, is never more needed than under emergency conditions†. This means, a registered nurse is obligated to attend to the wounded person in a roadside emergency. According to the Code for Nurses, nurses may morally refuse to participate in care, but only on the grounds of either client advocacy or moral objection to a specific type of intervention. As applied to nursing, a moral obligation exists for the nurse if the following four criteria are present: The client is at significant risk of harm, loss, or damage if the nurse does not assist; The nurse’s intervention or care is directly relevant to preventing harm; The nurse’s care will probably prevent harm, loss, or damage to the client; The benefit the client will gain outweighs any harm the nurse might incur and does not present more than an acceptable risk to the nurse (ANA, 2006). In the case of the roadside accident, the victims need to be attended to by a healthcare professional. Prompt medical attention by the RN can make a difference between life and death. Moreover, there is no personal risk. Hence there is a moral obligation on the part of the nurse to attend to the vi ctims. Society has come to rely on nursing and to expect that it will rise to the health demands of virtually any occasion. The only problem registered nurses encounter during such roadside interventions is that they may be forced to take decisions beyond those they are qualified for. But then, they can be protected by the Good Samaritan Doctrine which is a legal principle that prevents a rescuer who has voluntarily helped a victim in distress from being successfully sued for ‘wrongdoing.’ The purpose of this doctrine is to prevent people from refusing to help for fear of legal repercussions if they make mistakes in treatment (Neumann, 2005). The practice of the professional nurse extends beyond the confines of the immediate setting where the nurse practices to the broader environment (AU, 2006). According to a survey of many nurses all respondents claimed to have medical assistance and would do so again, but about half of them would not do so unconditionally. However, no respondent has experienced legal complications from providing medical help though they had â€Å"heard† or â€Å"read† of such cases. Thus, it is the moral obligation of a registered nurse to help any accident victim in an emergency situation. Critique of Journal Article: Gebbie, K., Qureshi, K. in the article titled â€Å"A Historical Challenge: Nurses and Emergencies† (September 30, 2006) reviews the beginning of emergency nursing as a specialty. The authors also discuss the 21st century expectations about nursing during unexpected disaster situations and various nursing roles related to emergency care. The article is detailed and has many links to related articles. The article says that both paid and volunteer nurses have played a huge role historically in fighting epidemics, HIV and AIDS. Later, nurses became known for their wartime services. By the middle 20th century, emergency rooms came into being. Today, emergency care has become a nursing specialty. The authors then point to the growth of the International Committee of the Red Cross and the International Rescue Committee. The role of the nurses in local public health emergencies is highlighted. The authors conclude that nurses have been key players during various emergency situations in the past. In the future, any kind of emergency in the community can impact the public’s health and nurses are needed for prevention, surveillance and response of every type. At the end of the 20th century, national thinking about emergency preparedness led to two important developments: identification of the key competencies needed for effective emergency response, and increased attention to planning for and practicing emergency response. The authors point out that it was necessary for nursing to identify the core abilities needed to become a part of an emergency response team and perform well. Therefore the UG nursing curriculum was adapted by the International Nursing Coalition for Mass Casualty Education (INCMCE) to assure communities that their professional nurses were competent to respond when needed. The article includes tables that list the competencies for public health workers, and the currently available emergency response competency sets applicable to nursing and the sources from which these data can be accessed in their entirety. Today, it has been recognized that there needs to be an inter-agency, interdisciplinary response, and that nearly all emergencies have potential health consequences. The authors conclude that nurses will continue to be key players in the local and national level emergency response as we move through the 21st century and that the fundamental goal of nursing, to assist individuals to their highest possible level of functioning in the face of health and illness challenges, is never more needed than under emergency conditions. The article is written in chronological sequence and is highly informative. The authors discuss present day trends in detail in the context of the terrorists attack on the World Trade Center and Hurricane Katrina. The included tables and references prove to be very useful in understanding the competency sets needed for emergency responses. This article underlines the need for competency in emergency response. This means nurses should be given better basic and continuing education and should be trained to meet such emergency situations through hospitals, public health centers, and community drills. Bibliography: Internet Sources: U.S. Department of Labor. Bureau of Labor Statistics: Registered Nurses. Occupational Handbook. http://www.bls.gov/oco/ocos083.htm AU (2006). School of Nursing: Our Philosophy. http://www.nursing.auburn.edu/about-us/our-philosophy.html Williams, Robyn (2003). ABC Radio National Broadcast: The Ethics of Nursing in the Third Reich. Adelaide Institute. http://www.adelaideinstitute.org/Holocaust/nursing.htm Print and Journal Sources: Gebbie, K., Qureshi, K. (September 30, 2006) â€Å"A Historical Challenge: Nurses and Emergencies†OJIN: The Online Journal of Issues in Nursing. Vol. #11 No. #3, Manuscript 1. Available: www.nursingworld.org/ojin/topic31/tpc31_1.htm ANA (1994). Ethics and Human Rights Position Statements. Risk versus Responsibility in Providing Nursing Care. http://www.nursingworld.org/readroom/position/ethics/etrisk.htm ANA (2005). Code of Ethics for Nurses with Interpretive Statements. The Center for Ethics and Human Rights. http://www.ana.org/ethics/code/protected_nwcoe303.htm Neumann, Karl (2005). Are you a Good Samaritan. News Share. Nov/Dec 2005. http://www.istm.org/publications/news_share/200512/samaritan.aspx

Organization Innovation Essay Example | Topics and Well Written Essays - 2000 words

Organization Innovation - Essay Example â€Å"Innovation is the specific instrument of entrepreneurship. The act that endows resources with a new capacity to create wealth† Peter DruckerOrganizations today are competing on a global platform and hence must rely on constant 'innovation' to sustain themselves in the fiercely competitive marketplace Innovation is by far one of the most critical tools of competency for firms and has been the key element in steering organizations towards unprecedented success (Jaruzelski & Dehoff, 2010). Technology has played a key role in helping organizations innovate and excel in the contemporary world - a fact which is evident from the meteoric rise of organizations such as Google and a range of social networking sites such as Facebook, Myspace and Twitter among many others.This paper on Organization Innovation, discusses the rise and successes achieved by Facebook Inc., an organization which has become the poster child for most of innovative organizations within the social networking domain in particular and as a pioneer of innovation for a host of other companies in general. It also discusses the various strategies used by the management to attain and maintain a creative advantage; the various external and internal factors affecting innovation, and finally concludes with recommendations which may help in enhancing innovative behavior in the company. Company Background: Overview Facebook is the largest social networking site in the world (NY Times, 2010) with as many as 750 million users, and counting, worldwide as of July 2011 (NY Times, 2011). The company was founded by Mark Zuckerberg, in February 2004 with the sole aim of offering a common platform for social interaction for college students at Harvard. However, through constant innovation, use of exciting new ideas and creativity, the site soon attracted various users which catapulted the company into an overnight sensation. The company's history shows a passion for constant innovation and the same is reaf firmed through its mission, which states that its only aim is "to make the world more open and connected". The popularity of the social networking site, continues to grow which is evident from the billions of dollars earned by way of ad revenues. Facebook is generating profits at a rapid rate. In 2010, Facebook Inc., earned approximately $1.86 billion through advertisements (PC Mag, 2011), a figure which is likely to grow substantially to $4 billion during the year 2011. Furthermore, on the basis of the current trend, it is also estimated that facebook is likely to surpass Google, its strongest competitor in advertising revenues (techcrunch, 2011). Facebook has revolutionized the social media scene, and has posed a threat to its rivals, particularly Google; a position achieved merely on the basis of constant innovation and innovative ideas. Intrapreneurial strategies used to attain and sustain competitive advantage: Intrapreneurship refers to the active involvement of organizational employees in the management of the company. It is a concept which is slightly different than corporate entrepreneruship. According to Hammann (2006), corporate entrepreneurship is defined with regard to the entire organization in question, while intrapreneurship is defined with regard to individual levels (Pinchot, 1987). This notion has been derived from the concept of indpendent entrepreneurship, whereby the employees are encouraged to think independently and create new ideas which add value to the final product. According to Hisrich & Peters (2002) it refers to the process of "creating something new with value by devoting the necessary time and effort, assuming the accompanying financial, psychic, and social risks, and receiving the resulting rewards of monetary and personal satisfaction and independence’. Facebook is a privately owned company, which follows the intrapreneurship style of management within its organizations. It allows and encourages its employees to

Does George Washington deserve the title Father of our nation Research Paper

Does George Washington deserve the title Father of our nation - Research Paper Example George Washington is known as the Father of the Nation for various reasons. Not only was he the first president of independent America but he was also the head of the Revolutionary Army. As the Commander in Chief of the Revolutionary Army it was mainly because of his steadfastness, leadership and his explicit refusal to give in did the Colonists win the war in their favor. He made a bold attack on the Hessian fort in Trenton which turned the tables in favor of the Colonists as compared to the British. When it was time to take charge of the Continental Congress, because it proved again and again that it was incapable of leading a young nation, Washington took charge and that too in the most explicit way. Washington was a powerful, charismatic personality; merely looking at him convinced many people to predict great heights for this man including the title of the Leader of the Nation. The organizers of the Constitutional Convention were of the opinion that only because of the charismat ic and strong personality of George Washington did they enjoy success in the Convention. Hence, it was fortunate for America when Washington, who was also known as the ‘indispensable man’ not only attended the Convention of Philadelphia in 1787 but was also chosen to become its president and he indeed, did serve this position. Washington holds an exemplary position in the leading political and mainly military circumstances of the American Revolution. He became involved early in 1767 when he stood up against the political standing of the parliament of Britain. When the Battle of Lexington and Concord broke out he assumed military position as the Commander in Chief of the Continental Army. He depicted his readiness to go to war when he appeared in military attire in front of the Second Continental Congress. The Continental Army was formed on the 14th of June and the very next day was Washington appointed as its General or Commander in Chief. The job he took on was vast, c orresponding local wants and needs, rivalry amongst his inferiors, spirits amid the grades and shots by Congress to administer the army's dealings too narrowly, wishes of state governors for support, and an infinite requirement of funds to clothe, feed, arm, equip and move the troops. As it became more and more tensed politically for the colonies to continue peacefully Washington chaired a meeting in June 1774 and Fairfax Resolves were adopted then. These resolves called for many actions the most important being the assembling of the Continental Congress. Washington attended the First Virginia Convention in August and as it became more politically tensed in 1774 he helped train the militias of the country in Virginia and convened enforcement to boycott all those goods by the British which were instituted by the Congress. Washington is known most for his long lasting effects as the President of the United States of America, his first two terms being the most prominent. The Constituti on gained popularity and one reason for that was the appointment of Washington as its Chief executive. Washington was a dedicated patriot and time and again he passed various opportunities to gain supreme authority. When he arrived in the Capitol, he waited for the convening of the Congress before assuming his duties the President of America. His popularity was as such that people wanted him to be treated as King however, he passed that

Platos Theory of Forms Essay Example for Free

Platos Theory of Forms Essay Explain and define Plato’s theory of Forms with your personal Criticism. Plato was born in Athens on 428 BC. He was a Greek philosopher who laid foundations of western philosophy. He raised basic questions and problems of western thought, goodness and virtue, truth and knowledge, body and soul, ideal political state, and use of Literature and Arts were some of the pre dominant topics of interest to Plato. Plato devoted himself completely to philosophy. He was a student of Socrates. He was a great admirer of Socrates and he initially joined Socrates school of thought to learn philosophy. Later after the death of Socrates, he found an academy where geometry was most prominent in the curriculum along with mathematics and philosophy. He was also influenced from pre-Socratic thinkers like Heraclitus and Parmenides; who rejected physical world and said that inner is more important than believed apparent world. He was also influenced by mathematical concepts derived from Pythagoras. He learned dialectical method of following truth in order to derive a philosophy, ideas and opinions. According to Encyclopedia Britannica literally word Form means, â€Å"The external shape, appearance or configuration of an object in contradistinction to the matter of which it is composed. In Aristotelian Metaphysics, the active, determining principle of a thing as distinguished from matter, the potential principle. † (Encyclopedia Britannica, 2012) In Stanford Encyclopedia it is stated that, Plato’s term ‘eidos’ by which he identified the permanent reality that makes a thing what it is in contrast to the particulars that are finite and subject to change. The Platonic concept of form was itself derived from the Pythagorean theory that intelligible structures and not material elements, gave objects their distinctive characters. Theory of Forms states about what is real and what is not. The real is thought to be perfect whereas things which are not real are changing. Plato advocates that the world of forms is different from world of appearances. World of Forms can only be understood by philosophers and those who seek the truth. The dialogues in this theory portray knowledge as the process of leaving dark caves for going into sunlight. People who live in dark caves find their reality in shadows. These shadows are actually the symbol of the apparent world and it is just a shadow of what is real. Plato says that this world is not real; it is only the ‘world of forms’ which is real and never changes. It can be explained by many examples; for example we all try to seek knowledge but in reality what we learn is an opinion only. Likewise one thing is beautiful for someone but it can be ugly for someone else. People who have an urge to know and understand the true knowledge in the world can only touch the ‘intelligible world’. This world of objects is not independent because it depends on another real world of ‘pure forms or ideas’. Objects in this world have got their qualities from the ideal world. An object is beautiful because it takes that beauty from the ‘higher realm’. This concept of ideal Forms and forms of the world can be explained by geometry. Any square or triangle that we draw or construct is imperfect because it is ‘merely approximate the ideal triangle’. This ideal triangle has no connection with senses or reason because it is not concrete but a concept or an idea in the real world. Plato says that, the world of forms can be characterized as ‘changeless’ , ‘eternal’ and ‘real’ whereas physical world undergoes many changes and decay. The criticism on Plato’s theory of forms is that, he could not be able to draw a logical connection between ‘the realm of forms’ and ‘physical world’. According to Aristotle, this theory does not explain that how permanence and order can be attained in this world and how we can have objective knowledge of this physical world. Plato separated two worlds so distinctly that it failed to explain a former two points. The objectivity and permanence of real world does not explain this physical world hence establishes no strong connection between the two worlds. In my opinion Plato puts an argument that intellectual truth is truer than physical truth. This universe is created by God who is pure and the ultimate reality. He has no physical being but he has created a physical universe. This physical world is a copy of the real universe which only exists in the mind of creator. Similarly all horses are copies of one horse which exists at some higher land of truth. Likewise all beds are only copies of an ideal bed which lies in heaven probably. These examples are given by Plato to prove that world of forms is different from world of reality. It concludes that forms are relative and they are mere imitation of the real. The basic function of theory of forms is unification. It serves to unify ‘groups of objects or concepts’ by connecting them to a pure essence of the real world.

Nuclear Energy :: essays research papers

Nuclear energy by definition is the energy consumed or produced in modifying the composition of the atomic nucleus. Nuclear energy is used for things such as atomic bombs, hydrogen bombs and other nuclear weapons. Nuclear energy can also be used for powering electricity-generating plants all over the world. There are many arguments for and against nuclear power. Nuclear power is an inexpensive clean source of power. Others feel that because of the hazardous radiation emitted during the producing of the power and the radioactivity of the material used that nuclear power is not as good as the alternatives which are fossil fuels and solar power.(Hansen, 1993) If matter changes state or composition, it is accompanied by the production of energy. Processes such as combustion produce energy by rearranging the atoms or molecules of that substance.(Brain, 1998) An example of this is the combustion of methane (natural gas) CH(4) + 2O(2) = CO(2) + 2H(2)O + energy In this example the amount of energy released is eight electron volts or 8 eV. The electron volt unit is the unit used by nuclear physicists. The electron volt represents the gain in kinetic energy when an electron is accelerated through a potential drop of one volt.(Brain, 1998) The most common nuclear reaction is nuclear fission. Nuclear fission is the process in which a heavy nucleus combines with a neutron and separates the heavy nucleus into two lighter nuclei.(Roy, 1993) The most typical fission reaction is that of uranium-235 it is as follows: 92 U235 + 1 neutron = 38 Sr96 + 54 XE138 + 2 neutrons + energy Another type of nuclear reaction is nuclear fusion. Nuclear fusion occurs when two light elements combine to form a heavier atom.(Grisham, 1993) An example of this is: 1 H(2) + 1 H(3) = 2 He(4) +1 neutron + energy Nuclear Fission Nuclear fission is a complex process, but many products are formed during this process. Not only the two nuclei but also neutrons, beta particles, neutrinos and gamma rays are created during the fission process.(Roy, 1993) There are more than fifty different ways a nucleus may undergo fission. Some of the ways are much more common than others. During the fission process the nucleus breaks into to unequal parts, one lighter fragment and a heavier fragment. These nuclei are formed with excess energy that they do not usually have in their ground state they must lose the extra energy. They release this extra energy in the form of gamma radiation or sometimes neutron emission. The primary fragments are rich in neutrons and are radioactive. Uranium-235 which contains 92 protons and 143 neutrons are more likely to under go fission when bombarded by low-energy neutrons.(Hansen, 1993) Nuclear Fission Used in Bombs The fission process was discovered in the late

In the Name of Allah, the Most Beneficient and the Most Merciful

|Ans. 1 |(a) |Quality Control Issues: | | | | |While assigning the audit work to Mr. Manzoor Nazar, the firm ignored the threat which existed due to his earlier | | | | |intention to join WL as an employee. | | | | |Mr. Manzoor also failed to update the firm about this matter, due to which firm could not ascertain the self-interest | | | | |threat to independence and objectivity of the engagement partner. | | | |Engagement partner did not ensure the engagement reviewer had been appointed. As a result, significant matters arising | | | | |during the audit could not be discussed or resolved. | | | | |No consultation was undertaken on impairment loss issue, which was contentious and material. | | | | |It appears that engagement partner resolved the difference of opinion between the team member and the job in charge by | | | | |imposing his decision without satisfying the team member.No avenue was available to the team member to assert his | | | | |opinion. | | | | | | | | | |The followi ng Risk Factors do not seem to have been considered: | | | | |Change in Board of Directors and significant change in Management. | | | | |Valuation of plant and machinery was being done by an employee who may have been an expert but his independence was | | | | |questionable. | | | |Sudden change of assessment in the valuation creates doubts on the reliability of the work done. | | | | |Informing stock exchanges about impairment loss, uncertainty on fair value of plant and machinery, issue of right | | | | |shares at declined market price and acquisition of right shares by directors and their associates point to an apparent | | | | |motive of the Board of directors to accumulate WL’s shares at low price. | | | | | | |` | |Deficiencies in Audit Approach: | | | | |In view of the management’s perceived motive of presenting poor financial position to affect the market price, the | | | | |representation by the management as regards impairment of plant and machinery is not a reliable evidence. | | | |Opinion of the internal expert seems to have been influenced by the directors and the management. Thus, it should not | | | | |have been considered as appropriate evidence. | | | | |Due consideration was not given to the auditor’s previous knowledge and evidences that were already available in | | | | |previous year’s working paper files. | | | |Audit opinion on a significant matter was formed without corroborating other evidences. | | | | | | | | | |Recommendation: | | | | |An independent valuation expert be appointed to form an opinion on valuation of plant and machinery. | | | | | | | | |If independent valuation supports the opinion of the internal expert, | | | | |ascertain whether or not valuation done in previous year was erroneous. | | | |In case of error in previous years, comparative financial statements be amended after completion of valuation exercise. | | | | | | | | | |In case valuation exercise cannot be completed, the aud it report should contain an emphasis of matter paragraph on | | | | |significant uncertainty. | | | | | | | | |If independent valuation does not support the opinion of the internal expert, the auditor should | | | | |Re-assess the risk of fraudulent misstatement by management and those charged with governance. | | | |Consider whether misstatement due to fraud involves higher management and those charged with governance, in which case | | | | |the firm may consider withdrawal from the engagement. | | |Ans. 2 |As soon as we come to know about the above stated facts, we should immediately contact the client and inform them that unless | | | |the auditors have signed their report on the financial statements, such financial statements will remain and be deemed | | | |unaudited. | | | | | | |SECP should be informed about the situation | | | | | | | |Legal opinion should be taken. | | | | | | | |The auditor may take necessary steps to inform the shareholders either immediately or in the AGM about the possible impact on | | | |the financial statements. | | | | | | | | | |Ans. 3 |(i) |Evidence of subsequent recovery of long outstanding debt will be evaluated. | | | | |If the evidence of recovery is sufficient and appropriate, the financial statements will be revised and issued to the | | | | |shareholders along with a fresh auditors’ report. | | | |In case of disagreement with the management on this issue, the auditor will issue a qualified opinion; and will also | | | | |take necessary actions to prevent reliance on the previous report. | | | | |If the evidence is not sufficient or appropriate, the management will be asked to change the director’s report. | | | | | | | | |(ii) |Reason for decline in sales is a matter of opinion and will have no impact on audit. | | | | | | | |(iii) |The figure presented on graph may be due to typographical mistake, correction of which should be communicated to the | | | | |users. In case of disagreement with the ma nagement an emphasis of matter paragraph will have to be included in the | | | | |audit report. However, if the figure is correct on the graph, the error in previous period will have to be rectified | | | | |retrospectively.In case of disagreement opinion will be appropriately qualified. | | | | | | | | |(iv) |The matter of acquisition of a sick unit will be discussed with the management, as it is a material misstatement of | | | | |fact (although not affecting the financial statements).In case of disagreement, auditor will seek legal opinion. | | | | | | | | | | | | |Ans. |The implications of the various issues referred to in the question, on the auditor report, are discussed hereunder: | | | |(i) |Failure to observe stock count: | | | | |Ordinarily the auditor is not required to perform the procedure of observation for obtaining evidence in a review | | | | |engagement. | | | | |Analytical procedure will be sufficient in this case. | | | |There will be no implication on audito r’s review report. | | | | | | | | |(ii) |Exposure to significant exchange rate risk: | | | | |Auditor is not supposed to give any assurance on the adequacy of the management’s risk management activities. | | | |Auditor is responsible to assess whether the derivatives, as discussed, have been accounted for and presented | | | | |according to the requirement of the International Financial Reporting Standards. | | | | |However, if open position casts a significant threat to the viability of the company’s business, the auditor may draw | | | | |the attention of the reader of conclusion report by adding an emphasis of matter paragraph in the report. | | | | | | | | | | | | |(iii) |Sale of one of the company’s set-up to an associated undertaking: | | | | |The information about the sale of the business segment to a related party is necessary for understanding the changes | | | | |in financial position. Therefore, an explanatory note should be included in t he condensed financial statements. | | | |Ordinarily the auditor is not required to corroborate the evidence provided by the management. | | | | |In case management refuses to disclose this information, suitable modification will be considered. | | | | | | | | |(iv) |Discontinuation of the practice of using Age Analysis for bad debts estimation: | | | | |Apparently, bad debt provision is following the historical trend. The auditor is required to persue inquiry and | | | | |analytically review procedures in a review engagement. | | | | | | | | |If the results of such procedures are satisfactory, then no further procedures are required. Accordingly age analysis | | | | |for estimating bad debts is not mandatory in this situation. | | | | | | | | | |There will be no implication on audit report. | | | | | | | | |(v) |Failure to carry out review of subsequent events: | | | | |In a review engagement auditor is not responsible to review subsequent events. | | | |Management is inquired about the procedure it has followed to identify subsequent adjusting event. | | | | | | | | | |There will be no implication on audit report. | | | | | | | | | | |Ans. 5 |Audit procedure to verify Provision for sales return: | | | |Apparently, the provision made by the company has no plausible basis. | | |The actual returns during the year are Rs. 130 million as against the total sales of Rs. 650 million. If the sales and sales | | | |returns are made evenly throughout the year, a plain application of return percentage suggests that the provision should be | | | |nearly Rs. 32. 5 million. | | | |In the above circumstances the auditor should obtain an understanding of the entity’s assumptions on which estimate is based. | | | |If the basis is considered inappropriate, the auditor should make a revised estimate either on his own or by using expert | | | |opinion.The estimate should be based on: | | | |industry practice and trend of sales return; | | | |comparison of industry an d company’s terms of sale; | | | |Trend of sales return in the company i. e. sales return with-in first 15 days; between 16 to 30 days; between 31 – 45 and so on. | | | |Own estimate prepared on the above assumptions will be compared with management’s estimates. If the difference is material, the| | | |management will be asked to explain. | | | |Subsequent sales returns up to the date of authorization will also provide an evidence about the reasonableness or otherwise of| | | |the management’s estimate. | | | | | | | | | | |Ans. 6 |(a) |Verbal confirmation from Local Government as regards the resolution of dispute on capital adequacy and price | | | | |computation of cement, will not be considered as appropriate/sufficient audit evidence. | | | | |Refusal of written confirmation is a scope limitation and unless other appropriate evidence is available the report | | | | |will need to be modified. | | | |Management’s intention to use the auditorâ⠂¬â„¢s report for the purpose of dealing with the local government is beyond the| | | | |scope of the engagement. Therefore, the auditor’s report should specify the agreed intended use thereof. | | | | |Interpretations given in Regulation JKL, 1961 were used to form the opinion on compliance relating to minimum | | | | |inventory level and price computation. Therefore, the Regulation should also be referred to in the report for better | | | | |understanding of the assurance. | | | | |Not renewing performance guarantee is a clear non-compliance which needs to be reported as qualification. | | | |Decision to keep the inventory with distributors could not be considered as a non-compliance because these are | | | | |covered under binding contracts and the purpose of the arrangement is also mentioned in the contract. | | | | | | | | |(b) |We have audited Cement Limited’s compliance with certain covenants of cement supply agreement No. XYZ/2004 dated | | | | |November 03, 20 04 read with Local Regulation JKL 1961, executed between the company and the Local Government. The | | | | |purpose of the report is to fulfill the condition attached to an application to be filed with the Provincial | | | | |Government to obtain a cement supply contract. | | | | | | | | |We conducted our audit in accordance with International Standards on Auditing-800 â€Å"The Independent Auditor’s Report | | | | |on Special Purpose Audit Engagement† applicable to compliance auditing. | | | | | | | | | |The Standard requires that we plan and perform the audit to obtain reasonable assurance as to whether Cement Limited | | | | |has complied with the agreement referred to in preceding paragraph. An audit ncludes examining appropriate evidence | | | | |on a test basis. We believe that our audit provides a reasonable basis for our opinion . We report that: | | | | | | | | | |We could not directly confirm, from the Local Government, the status of non-compliance of capita l adequacy and price | | | | |computation of ‘quick-set cement’. | | | | |The company failed to maintain a performance guarantee with a scheduled bank, which is a violation of the agreement. | | | | | | | | |In our opinion, except for the effect on the overall compliance, if any, as might have been determined, had we been | | | | |able to obtain the confirmation from the Local Government in respect of capital adequacy and price computation of | | | | |quick-set cement and the non-compliance stated in paragraph (b) above, as of December 31, 2007, the Company was, in | | | | |all material respects, in compliance with the covenants of price computation, minimum inventory level and other | | | | |matters related to financial reporting of the agreement referred to in the preceding paragraphs. | | | | | | | | |AUDITOR | | | | |Date | | | | |Address | | | | | | | | |C |Views of the management on job time: | | | | |It is true that auditors have already reviewed the subjec t agreement during the audit of the financial statements. | | | |However, the review was different in nature as discussed below: | | | | | | | | | | | | | | | | | | | |Materiality was set on the basis of certain values of |Materiality was set on the basis of principles agreed at | | | | |financial statements. |the time of engagement. | | | | | | | | | | |During the audit only those clauses of the agreement would|In the given engagement the auditors were required to | | | | |have been studied which could impact the revenue and |obtain assurance about the management’s claim of | | | | |expenditure and risk of loss. compliance with all the clauses which may or may not have | | | | | |significant financial impact on the company. | | | | | | | | | | |The agreement was among one of the very |Since only this agreement was the subject of the auditor’s| | | | |large number of documents that could have required |report, it required far extensive examination. | | | | |aud itors’ attention.Hence only a general review of the | | | | | |same was required. | | | | | | | | | | | |Due to these differences the nature and extent of examination of agreement was much larger in this engagement than in| | | | |audit. Accordingly, considerable time was required to complete the engagement. | | | | | | | | |(d) |Appointment of Mr.Sharif | | | | |Since Mr. Sharif was also the engagement partner on the audit of Cement Ltd. , his appointment for this assignment may| | | | |result in self review threat. | | | | | | | | | | | | |Ans. 7 |(a) |The matters which should be considered while accepting the assignment and assigning the job to Mr.Umer are as | | | | |follows: | | | | | | | | | |Acceptance of engagement: | | | | |Client acceptance consideration, such as, integrity of management, expertise available in firm etc will be given. | | | | |Whether the assumptions being used are clearly realistic. | | | | |Whether the time limit prescribed by the Board of Directors is sufficient. | | | | |Whether the projected financial statements and auditor’s report will be appropriate for the intended use. | | | | |Although the firm is legally allowed to accept the assignment, adequate safeguards should be considered n view of | | | | |the fact that one of the partners wife had financial interest in the entity and close family relations with the CFO | | | | |of the company. | | | | |There should be an agreement with the management that abridged projections must contain a caution for shareholders | | | | |that for better understanding complete set of prospective financial statements be referred. | | | | |Firm should also consider whether it will be able to carry out the engagement with due professional competence even | | | | |if Mr. Umer is unable to be the engagement partner. | | | | | | | | |Assigning the job to Mr. Umer: | | | | |Since the wife of Mr. Umer has financial interest in the company as a shareholder, Mr. Umer is not | | | | |expected to carry out the assignment with the level of objectivity required for the engagement. Therefore, he should | | | | |not be appointed as engagement partner. | | | | | | | | | | | | | | | | | |(b) |We have examined the projection of XYZ Business Segment of Fiber Limited in accordance with the International | | | | |Standard on Assurance Engagements applicable to the examination of prospective financial information. Management is | | | | |responsible for the projections including the assumptions set out in Note X on which it is based. | | | | | | | | |This projection has been prepared for assuring the viability of the segment referred to in preceding paragraph. As | | | | |the segment is in development phase the projection has been prepared using a set of assumptions that include | | | | |hypothetical assumptions about future events and management’s action that are not necessarily expected to occur. | | | | |Consequently, the users are cautioned that the project ion may not be appropriate for purposes other than those | | | | |described above. | | | | | | | | |Based on our examination of the evidence supporting the assumptions, nothing has come to our attention which causes | | | | |us to believe that these assumptions do not provide a reasonable basis for the projection. Further, in our opinion | | | | |the projection is properly prepared on the basis of the assumptions and is presented in accordance with the | | | | |International Financial Reporting Standards. | | | | | | | | |Even if the events anticipated under the hypothetical assumptions described above occur, actual results are still | | | | |likely to be different from the projection since other anticipated events frequently do not occur as expected and the| | | | |variation may be material. | | | | | | | | |(c) |The historical financial statements provide the auditors with | | | | |the knowledge of company’s business and trends and relation that would exist among the elem ents of financial | | | | |statements; and | | | | |a yardstick for considering management’s assumptions. | | | | | | | | |The auditors also uses historical financial statements to assess whether the prospective financial statements have | | | | |been prepared on the basis consistent with them. | | | | | | | | | | | | |Ans. |(i) |Judgmental Sampling | | | | |Advantages | | | | |Disadvantages | | | | | | | | | |As the approach is being used for many years so its well understood and refined by experience. | | | | |The auditor can bring his judgment and experience into play. | | | | |No special knowledge of statistics is required. | | | | |Time saved form non deployment of statistical methods may be spent on carrying out further audit procedures on | | | | |different areas. | | | |Saving of extra resources such as computer soft wares. | | | | |Selecting samples with large amounts facilitates greater coverage. | | | | |It is not based on any scientific technique. | | | | |N o quantitative results are obtained. | | | | |Personal bias in the selection of sample is unavoidable. | | | | |There is no real logic behind the selection of the sample or its size | | | | |The conclusion reached is usually vague. | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | |(ii) |Statistical Sampling | | | | |Advantages | | | | |Disadvantages | | | | | | | | | |It is based on scientific techniques | | | | |Special software is available to help efficient execution | | | | |The method is impartial and can be defended easily | | | | |It provides precise mathematical statements about probabilities of being correct | | | | |The method is efficient as the same level of confidence can be achieved with a relatively smaller sample.Overlarge | | | | |sample size are not taken | | | | |The system in different audit firms tend to become standardized | | | | |It can be used by staff at all levels | | | | |It lacks flexibility | | | | |Often several a ttributes of transactions or documents are tested at the same time | | | | |Lacks human judgement and more reliance is placed on statistical conclusion | | | | |As the technique is not always understood, false conclusions may also be drawn. | | | | | | | | | | | | | | | | |Ans. 9 |(a) |The following issues are significant in respect of the donation of Rs. 15 million: | | | | | | | | | |Donations represent 25% of the total selling and administration expenses. | | | | |Such a huge amount of donation by a company which has already incurred a loss casts serious doubts about the motive | | | | |behind such donation. | | | | | | | | |Audit procedures to address the issue may involve the following: | | | | |Obtain information about the charitable institution i. e. its name, nature, registration and reputation. | | | | |Scrutinize possibility of any relationship between the two organizations, their directors/trustees and their spouses | | | | |and relatives etc. | | | | |Verify mode o f payment i. e. cash, bearer cheque, crossed cheque etc. | | | | |Verify approval and authorization. | | | | |Assess the relevance of the donation to the nature of business of the company. | | | | | | | |(b) |Since appropriate business consideration does not seem to be involved, mere approval by the Board would not confirm | | | | |that the expenditure has been incurred for the purpose of the company’s business. | | | | | | | | | |If the auditor is unable to satisfy himself on the above issue he will have to qualify the report by: | | | | |stating the brief facts of the case. | | | | |using the â€Å"except for† type of qualification, while certifying that the business has been conducted in accordance | | | | |with the objects of the company. | | (THE END)

More Import Permits If Not Enough Chicken Essay

JITRA: The government will issue permits to import chicken only if there is a shortage. Deputy Agriculture and Agro-based Industry Minister Datuk Johari Baharom said this was unnecessary at the moment as there was a sufficient supply. â€Å"There are enough chickens to meet demand for the fasting month and Hari Raya ,† he said after having sahur (predawn meal) with villagers in Kampung Teluk Malek here yesterday. The local chicken farms produce between 1.4 million to 1.5 million birds per day and demand for chicken is less than 1.4 million daily. The government will monitor the supply of chicken to avoid any shortage in the market, especially during the festive season. He said the farm price of RM4.70 per kg imposed since the beginning of the fasting month was reasonable, especially when compared with price in neighboring countries. He added that transportation costs and increase in demand were the contributing factors to price increase. Adapted from New Straits Times, August 16, 2010 a) What is market equilibrium? With the aid of a diagram, explain how it is determined? (4 marks) b) With the aid of a diagram, show the effect of an increase in demand for chicken in the domestic market. (4 marks) c) Explain three (3) factors that may influence the supply of chicken in the domestic  market.  (6 marks) d) What happens to the price of chicken in the domestic market if our government issue more permits to import chicken? Draw a diagram to support your answer. (3 marks) e) Explain any two (2) possible factors that may influence the demand for chicken. (3 marks)  ©

Free Essays on Claras Internal Struggle

Clara’s Internal Struggle The family nurtures our earliest perceptions of the surrounding world. The family is what remembers us and continues our legacy when we pass away. Alex Haley once said, â€Å"In every conceivable manner, the family is a link to our past, a bridge to our future.† What we know of our family heritage helps us fashion our own identity; the descendants we bring up is all that remains of us after. Without knowledge of our family, our own existence alone means comparatively nothing. Most of our societal rules and norms revolve around many of our basic needs. Food, shelter, and sexual drives are a few of the things most of our society revolves around. The world has become far more complex and civilized that bashing the heads of our fellow humans will not be the most appropriate method to satisfy these drives. Many Sociologists believe that our sexual drives come from an instinctive need to pass on our seed to the next generation. How we go about doing this is another issue. Some people blaze a trail in the annals of this world before bidding farewell. They may not leave something behind physically as a son or a daughter to carry on their family name and traditions, but when they leave the world it is a changed place, and it is their legacy that continues on. We remember them for their acts of courage in the face of danger, victory when all odds are against them, and infamy enough to render the whole of history speechless. Most, however, have their children to honor their name after they depart this life. Though a little subtler than the former, it is an effective way human beings have survived, by passing down a piece of themselves to the next generation, through education, customs, food, culture, and genetics. Without family, a being would be neglecting him of something very basic in regards to survival in the grand scheme. Clara Holdfelder had many things that most women her age would envy: ... Free Essays on Clara's Internal Struggle Free Essays on Clara's Internal Struggle Clara’s Internal Struggle The family nurtures our earliest perceptions of the surrounding world. The family is what remembers us and continues our legacy when we pass away. Alex Haley once said, â€Å"In every conceivable manner, the family is a link to our past, a bridge to our future.† What we know of our family heritage helps us fashion our own identity; the descendants we bring up is all that remains of us after. Without knowledge of our family, our own existence alone means comparatively nothing. Most of our societal rules and norms revolve around many of our basic needs. Food, shelter, and sexual drives are a few of the things most of our society revolves around. The world has become far more complex and civilized that bashing the heads of our fellow humans will not be the most appropriate method to satisfy these drives. Many Sociologists believe that our sexual drives come from an instinctive need to pass on our seed to the next generation. How we go about doing this is another issue. Some people blaze a trail in the annals of this world before bidding farewell. They may not leave something behind physically as a son or a daughter to carry on their family name and traditions, but when they leave the world it is a changed place, and it is their legacy that continues on. We remember them for their acts of courage in the face of danger, victory when all odds are against them, and infamy enough to render the whole of history speechless. Most, however, have their children to honor their name after they depart this life. Though a little subtler than the former, it is an effective way human beings have survived, by passing down a piece of themselves to the next generation, through education, customs, food, culture, and genetics. Without family, a being would be neglecting him of something very basic in regards to survival in the grand scheme. Clara Holdfelder had many things that most women her age would envy: ...

Reporting results Essay Example | Topics and Well Written Essays - 250 words - 2

Reporting results - Essay Example Even though in 2012, Meals for the Homeless made a significant growth in total revenue, the amount could even be higher if the revenue from telephone solicitation was higher. One of the possible explanations for the decreased revenue through telephone solicitation is that lenders were more interested in viewing the balance sheet before giving their donations. Based on the fact that financial reports are used by various users including banks, lenders and auditors among others, Meals for the Homeless should show their financial reports to the lenders as a way of proving their financial stability and accountability (Finkler, 2010). Another possible reason is that Meals for the Homeless was not targeting large donors and organisations in 2012. As a result, the revenue generated from the less financially stable donors was less in 2012. The key question is: why did the revenue from telephone solicitation decreased while Meals for the Homeless management received more funds from mail solicitation? In the same way, was the decrease caused by the poor relation between the Meals for the Homeless management and the public or poor financial management and lack of

Leadership in context 1 Essay Example | Topics and Well Written Essays - 1000 words

Leadership in context 1 - Essay Example Many incidents occur in management because of the misconception which arises between leaders in the organization where by they should understand that management is doing things right while leadership is dong the right things. Leadership is very interesting because it does not only have a concern with the management task, but it also explores sociological nature of mankind. Critical Analysis According to Burnes (2009) critical analysis of communication approaches applied in organizational change affects the implementation of organizational in the modern society. This is because the approach involved in change evaluates results to less attention. Change in leadership has always been a characteristic in organizational life though many of the people urge that frequency and magnitude are greater than ever before. Today businesses face an increased challenge of funds in competition in the markets for their inputs. According to Lewis (2011) organization must take in to consideration the dri ving forces and restraining forces for change whereby the driving forces must exceed the restraining forces. Regardless of the challenges and dynamics, the business environment organization must adopt their ethical behaviors and practices in real life time and external conditions. Basing argument with Conant and Ashby philosophy in implementation theory outlines that the research agenda in organizational changes towards contingency includes observing an organizational change initiative by using a different process of models. Again it focuses on identifying and diagnosing how and when to respond to break down changes in an organization. Therefore, ones model to fit in an organization results to strategic questioning in the research agenda by comparing the advantages of organizational model fitness (Wagner 2012). According to Burnes (2004), change has always been a characteristic of organizational life, although many argue that frequency and magnitude of change is now greater than eve r before. The implication of this statement with respect to contemporary understanding of the change process is that, management makes the system of the people and technology flow in a systematic way in day to day life thus making the organization technology to run effectively and efficiently. Basically, according to today’s life, change in leadership is much more in relation to putting more effort in order to change the whole process of management in the organization thus making it move faster and more efficiently (Burnes 2009). Change leadership is more about the people, and their decision making plans according to vision and mission in their project activities. Change in leadership has potential of controlling things in an organization; for example, in today’s world, the talks are always on the side of change in management hence the world does not do much about change in leadership since it is associated with the ways on how to make things move in an orderly manner. It maybe hindered by some the challenges, but the fact is that there is nobody who is perfect in doing the right thing, so it is obviously a big deal in most of the organizations. The goal is often set to minimize the distractions and the impact of change which concerns’ with the driving forces and visions in the organization. Models of Planned Change The models have been highly

Web Browsers Research Paper Example | Topics and Well Written Essays - 1750 words - 1

Web Browsers - Research Paper Example Over time their usability has increased. Though, their main function is to act as browsers for the web, they are also used in different networking solutions. The first web browser was introduced in 1993 by Marc Andreessen and Eric Bina. It was named Mosaic and made to run on UNIX platform (Rosen et al. 290). Mosaic Communications Corporation was founded and later named Netscape Communications Corporation and hence, the browser was renamed Netscape. Functionality was added over time and it was fairly simple. Various bundles were added along with the browser to improve its functionality and enable it to connect with an email client and for composing a webpage. In 1995, Microsoft countered Netscape with the introduction of Internet Explorer for its Windows platform. The browser was based on the original Mosaic browser. The two companies fought for dominance for almost three years and a race started between the two. This war for dominance is known as the Browser War (Ensor 164). Over this time new features were introduced and the development of feature rich modern browsers started. Microsoft gained dominance by including Internet Explorer fr ee in its Windows operating system and furthermore, developed a version for the UNIX foundation also available free of cost. Netscape could not sustain damages and was sold to Mozilla Foundation; the maker of Firefox. Over time, other browsers joined in the list. Most notable of them are Apple’s Safari, which was introduced in 2003 and the more recently Google’s Chrome introduced in 2008. The major web browsers in use today include Internet Explorer, Chrome, Firefox and Safari. The basic functionality of all these browsers is to enable user navigation in a webpage. Different features have been added over time and they are all different from each other in operation, features and interface. The most common features besides supporting HTML files include; built in search

To What Extent Has The Globalization of The Mass Media Created a New Assignment

To What Extent Has The Globalization of The Mass Media Created a New Form of Global Consciousness or Identity - Assignment Example The culture and identity which is followed by people in one country differ from the culture of other nations in various aspects. However, if there is interaction among the people belonging to different countries or cultures, and importantly if there exposure of one culture to other cultures through the omnipresent media, there are chances that the native culture may be influenced by the culture of other nations. This is what happens because of globalization, leading to the emergence of global consciousness or identity or multiculturalism. That is, as globalization and the resultant spread of mass media causes and promotes more interaction and integration between the people and thereby their cultures, it kind of creates and impacts global consciousness or identity. So, this paper will discuss how the globalization of the mass media created a new form of global consciousness or identity to a maximum extent. Among the many economic based movements, globalization is the one which had and is still having a major impact on the economic development of many countries and its people worldwide. â€Å"The word globalization marks a set of transitions in the global political economy since the 1970s, in which multinational forms of the capitalist organization began to be replaced by transnational† (Appadurai, cited in Meyer and Geschiere 1999, p307). The economic part of globalization is the key because with the whole world becoming a kind of global village, barriers between the countries are broken with integration happening mainly in the economic aspects. In this scenario, foreign organizations particularly media organizations or houses, using the  globalization plank, have entered and will also enter various sectors of the businesses leading to the establishment of many industries and thereby having an impact on multiculturalism.  

Singapore Airlines

Singapore Airlines Executive Summary: Singapore Airlines Singapore Airlines was established as a separate entity in 1972, when it split up with the Malaysia-Singapore Airlines. However, if the actual history of the formation of the company is considered, then, Singapore Airlines was founded in 1947, when it was inherent to the Malayan Airlines. In those days, just three flights per week, to Kuala Lumpur, Ipoh and Penang, were all that the people in Singapore were privileged to. But, there were very fast developments in the situation in a span of two decades. During this period, Singapores Kallang Airport gained an international exposure and started making huge additions to its fleet. Soon after the birth of the Federation of Malaysia on February, 1963, the Malayan Airlines came to be known as the Malaysian Airlines, and in 1966, it was renamed the Malaysian-Singapore Airlines. But, in 1972, fifteen years from the day it was founded, Singapore Airlines split up with Malaysian Airlines and acquired a separate identity. This split however, helped the airlines to take its decisions itself and the company was able to implement many innovative schemes which helped it not only to gain a greater popularity, but also to expand its business by a far greater extent than its Malaysian counterpart. The airlines that started off with just a single plane that took off just thrice in a week some six decades ago, has today managed to develop quite a large and advanced fleet today, that covers 93 destinations in 38 countries. However, the success of any organisation depends upon a number of factors. Inspite of thorough and regular research programs, many organisations havent been able to succeed in their fields. There still remain some intrinsic problems that many fail to notice initially but which become prominent as time passes by. This paper is a case study to identify any such problems that might hinder the successful working of an organisation and what the possible ways to avoid them could be (The Creation of Singapore Airlines, 2009) Chapter 1: Organisational Structure and its Basic Elements A. Organisational Structure Organisational Structure is an ordering among a group of people who coordinate among themselves for achieving a predetermined target. A good organisational structure plays a major role in the maintenance of discipline in a company and hence, is very important for a smooth run, because a proper and clear hierarchy not only distinguishes among the different duties that different people should perform but also makes the best use of a persons potentials. An organisation could be structured in either a hierarchical (top-down) or a functional manner (managed by different heads in different departments), according to the size and the diversity into which a company indulges itself (Organizational Structure, n.d.). The Singapore Airlines is one of the biggest in terms of turnover as well as coverage in the airlines industry. But, the secret behind it is a good organisation. It follows a hierarchical organisational structure being a subsidiary of the Singapore Government and a number of vice-presidents underneath responsible for a variety of operations. The Singapore Airlines had long been exemplified as one with a very flexible organisational structure that had forever helped it to emerge out of contingencies. But, the more important part for the success behind an organisation is the relation that exists between its various elements. B. Elements of Organisational Structure (i) Complexity of the Organisation The Singapore Airlines today has a strength of about 2000 pilots, 7000 operating cabin crew and 170 ground staff. In addition, to the core work of commuting people, it also is involved in a variety of activities aimed towards social welfare and environmental protection, for which the company employs a large number of executives The company also indulges in researches aimed at improvement of its services and enhancing its circle of operations. The company had historically been a pioneer in the adoption of new technologies in the aviation industry in fields of both flight and in-flight facilities. It became more evident when the company became the first to own and operate the largest aircraft in the world, A380, in 2007 between Singapore and Sydney (Dooley, K. 2002, pp1) (ii) Centralisation of Structure For Singapore Airlines, although the ultimate power rests in the hands of the Government of Singapore via the Ministry of Finance, the government had always been very strict about its non-involvement in the management of the company and thus has recruited a number of efficient vice-presidents who are assigned to the proper running of the organisation. Thus, theoretically although it could be said that the firm has a centralised structure, yet practically this can not be supported on a firm ground. (iii) Formalisation of Structure Formalisation implies the degree by which an organisation formalises its process of setting rules, regulations and restrictions on its members. The Singapore Airlines had never been an autocrat in the field but had rather focused on keeping the regulations low so that its employees are comfortable in the environment they work and feel free to propose any probable changes that might be in favour of the organisation. Keeping the rules and regulations minimal have added to the productivity of its employees and has helped it to grow so fast. Chapter 2 Dimensions of Organisational Structure: Mintzbergs Theorem Henry Mintzberg identified six different types of organisational structures suitable for different types of organisations passing through different phases, namely Simple Structure, Machine Bureaucracy, Professional Bureaucracy, Division Organisation, Innovative Organisation and Idealistic Organisation. At the beginning, the organisation adopts a simple structure that is not being able to afford a highly organised hierarchy in the initial stage. As the firm starts growing, it adopts a more organised structure according to the type of business. Machine Bureaucracy would be ideal for those firms that are more dependent on researches and innovations, while Professional Bureaucracy implies the presence of a large number of specialists in the organisation. Division Organisation is suitable for those that involve themselves in a number of products, for which the coordination between the various links in the middle management becomes important. Innovative Organisational Structure is that in which formal training is imparted to the employees for the efficient running of the system. Lastly, the Idealistic Organisational Structure is that in which the company fixes a set of policies that becomes the company motto and everyone is bound to adhere to it. The last five organisational configuratio ns being discussed represent a proper hierarchical or functional structure and develop only after the company attains a certain level of growth (Organisational Configurations, 2009). Singapore Airlines is a mature airlines firm that follows a hierarchical organisational structure. However, the company cannot be said to be following a single configuration, but rather it is inclined to both Machine Bureaucracy and Professional Bureaucracy. None of the other structures are found to exist within the organisation neither does it indulge itself in a large variety of products so as to follow a Division Organisation, nor does it impart any formal training to its employees who are already trained at the time of recruitment (the case of Innovative Organisation) and nor is there any such strict company motto that is intrinsic for an Idealistic Structure. Rather, the companys nature to employ already specialized people in its organisation, as is the case for all aviation firms, and its involvement in a large number of research projects meant to promote both its internal and external affairs proves that the firm follows a Machine Bureaucracy as well as a Professional Bureauc racy type of organisational structure. Chapter 3 Determinants of Organisational Structure: Organisational Goals Organisational goals are those that help a company to smoothly run its operations by avoiding any chaotic environment and giving a direction and motivation to the company. Setting organisational goals help a company to know the exact targets that it needs to achieve and plan a strategy that would be most appropriate to acquire them. In other words, planning of organisational goals help a firm to act in a more effective and efficient manner. The goals that a company sets mainly are based upon two key facts ends focus and means focus. The natures of these goals however keep on changing depending on that of the team (Setting Organisational Goals, n.d.). The chief organisational goals of the Singapore Airlines had been the achievement of a stable and a pioneer position in its respective field of operation. The company had indeed been the first in launching a number of new programs, new techniques and devices. The most notable is the fact that the airlines became the first on October 25, 2007, to own and operate the worlds largest commercial aircraft the A380 between Sydney, Singapore, London, Tokyo, Paris and Hong Kong. The airlines company also researches upon the changing tastes of its consumers and keeps on changing its customer services accordingly. It has enhanced the entertainment services, food services and other in-flight services according to the changing tastes of its customers and this is the reason why a large number of people had been loyal to the company for many years. Moreover, it had been making additions to its fleet on a regular basis so as to ensure maximum coverage in its operations, both for the convenience of the people as well as helping itself to earn greater profit margins. Chapter 4 Organisational Effectiveness There are four approaches that judge the organisational effectiveness, namely goal attainment approach, systems approach, strategic constituents approach, balanced scorecard approach. The goal attainment approach identifies the goals of the organisation and paves a path to achieve them. It should be the ideal approach when goals are clearly measurable with respect to time and the organisations capability. The greatest advantage of this criteria is that it can be very straight-forward, provided the goals are properly specified. The Systems Approach is that which utilises the scarce resources derived from the surrounding environment, effectively, for the accomplishment of organisational goals. This approach should be ideally used when there is a clear link between the inputs used and the output produced by the company. The main advantage of this approach is that, before deciding upon the company goals, it assesses the impact that the completion of the targets set by the firm would create on the society and the environment. The Strategic Constituencies approach is that which stresses upon the successful completion of the demands of one or more constituencies internal to or an external of the organisation. This approach is adopted by an organisation in case the constituencies have a very strong influence in the firms operations. The benefit of this approach is that the firm evaluates its budget and compares it with a number of competing ones before it pins up on one or more organisational goals. A balanced scorecard approach to assess organisational effectiveness should be adapted to judge whether the small-scale operations in a firm are aligning with its larger-scale activities. This approach is the ideal one to evaluate a firms long-term interests. Thus this approach helps in aligning the firms direction of operations accordingly after citing the goals in a proper manner. Since it is an approach emphasising on the long run, so, it must be very patient in its activities. It is a widely known fact that any organisation that wants to sustain in the industry and create a stable and strong ground for itself, must focus on the long-term interests. Singapore Airlines is one such firm that had always aimed towards long-run gains and that is the reason why it is at present in the most stable position compared to all other aviation firms in Asia. Again this particular firm had always aimed at becoming a pioneer in its field of operations and had in most cases been able to achieve its aim. This needs a true understanding of the firms capabilities and the constraints that might hinder its operations, before it sets a goal for itself. Thus, it could not be said that the firm had been a loyal follower of a particular approach to measure its organisational effectiveness. Rather, the approach it had been following could be separately identified as having the characteristics of both the goal attainment approach and the balanced scorecard approach. Chapter 5 Structural Problems Whatever be the organisational structure adopted by a company, in most cases, it cannot be problem-free. Especially in a hierarchical structure, the main problem is that of communication. The decisions that the bureaucrats at the top of the organisation make take a longer span of time to trickle-down to its grass root workers. Moreover, because of this lack of communication, the ambience in the organisation could be very chaotic thus disturbing the smooth functioning of a firm. However, any such problem is not expected to arise in case of Singapore Airlines since the topmost position is held by the Government of Singapore that has strictly kept itself aloof from all operational activities of the firm. Instead, it has divided the different departments and employed a number of vice-presidents as the heads of those sections. This eases out the process by a large extent. Another probable problem that might arise in a particular organisational configuration is that of very restrictive rules and regulations that often confine the activities of its employees under the impression of being very disciplined. The employees in such firms neither get enough enthusiasm to work and nor to innovate. But, Singapore Airlines had been very vigilant of this fact and had always allowed its employees to have their own space which had helped the company not merely to grow but also to become one of the fastest growing and innovative in the industry. Conclusion At a time when the Asian aviation industry on the whole is at the verge of a collapse, the Singapore Airlines appears to be its only ray of hope. The company had always made provisions for a flexible organisational structure by adjusting its management force according to the economic situations. Since it belongs to a small country, the airlines had always made the best possible use of the globalisation factor and thus had responded to regional crises on a comparatively low scale. For example the present downfall that has almost gulped the Asian aviation industry, is mainly caused by an initial surge in the flow of wealth in the pockets of the Asian middle-class and then a sudden decline in the foreign exchange rate in terms of dollars when most of the debts were denominated in terms of dollars. Moreover, the immense rise in fuel costs is also one of the reasons. However, Singapore Airlines had strategically handled its business in a way that nothing other than a global meltdown could affect it. It had already spread its wings to a large number of countries and already had acquired a huge number of loyal customers through some unique customer services that it provides (Asia Pacific Management News, June 24, 1998, para 2 9-11). References Asia Pacific Management News, June 24, 1998, Asian airline industry teeters on collapse [Online]. 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Available at http://www.singaporeair.com/saa/en_UK/content/company_info/siastory/history.jsp [Accessed on August 24, 2009] The Executive Fast Track, 2009, Organisational Configurations [Online] Available at http://www.12manage.com/methods_mintzberg_configurations.html [Accessed on August 23, 2009]. Bibliographies Robbins, S.P. and Barnwell, N. (2002) Organisation Theory. Prentice Hall: Sydney.