Bug Inc Paper

Intellectual Property properly safeguards those who apply for patent registration. It is especially important in the industrial field, such as that where BUG Inc operates, because it protects the research and development investments of the company. There are many legal protections that BUG Inc can apply for to accomplish this. The protections on Intellectual Property can fall under the ambit of Copyright, Trademark and Patents. Trademark is a very visible and wide issue because of the fact that it is seen in everyday things.Given the globalization of the world economy, it is now currently the most violated aspect of Intellectual Property Law at present. Under this legal protection, the owner of the trademark has a right to prevent any person from committing trademark infringement or any act that is not in good faith with regard to the use of the company logo. Trademark covers a very wide scope since it can be used for nearly any creation or icon that is protected by the trademark lic ense. It covers all signs and insignias that are directly connected to or related to the company that registered the trademark.As such, any company or firm cannot use such trademark without prior consent of the company which owns the trademark. In relation to the logo of BUG Inc, the corporation may file for trademark protection. Under this legal protection, the owner of the trademark has a right to prevent any person from committing trademark infringement or any act that is not in good faith with regard to the use of the company logo. Another legal protection that Bug Inc can apply for is a patent which is designed to protect the electronic recording devices that the company makes. The first subject matter to be discussed is that of Patent.There are basically three (3) types of patents that an individual can apply for. The first type is called the Utility Patent. This type of patent is given to any person who is able to invent or discover any novel and useful process, machine, and manufactured article or matter composition. It also includes any new and useful improvement of such. The second type of patent is the design patent. This patent is given to anyone who is able to create an original and novel ornamental design for any manufactured article. The third type of patent is the plant patent, which is given to anyone who invents or discovers any distinct new variety of plant.In this case, as long as the invention involves a new inventive step that has an industrial application it may be registered and issued a patent that gives the owner the exclusive right to utilize the object. 2. ) Given the facts of the case, it must be stated that there is a clear conflict under international laws in case Steve is found guilty. Under the principle of international laws, the imposition of criminal charges is not territorial except if such is a crime against humanity or has been recognized by international tribunals as among the list of crimes that are crimes regardless of location.For the case at hand, if Canada or Steve’s mother country does not recognize his act as a crime the United States will have a hard time prosecuting and charging him because he is of a different citizenship. The civil liabilities involved in industrial or corporate espionage depend on the laws of the particular state. One law, however, that is applicable in all states would be the civil liability that is derived from the United States Constitution.It has been recognized by a number of Supreme Court decisions that the right to privacy can be invoked by a corporation to a certain extent. This means that the act of Steve in transmitting the communications between the officers and employees is a violation of this right and he is thus civilly liable for damages. Steve may also be found in violation of the pertinent copyright and patent laws depending on the content of the information sent. If the correspondence contained sensitive insider information with regard to any in vention, then Steve would be in violation of the patent law.If on the other hand, there was no sensitive information, the act of hacking into the computer system is also an act that is criminally punishable. In addition to the criminal liability, there is a corresponding civil liability for damages as well. WIRETAP can only be held liable if it is sufficiently shown that it had a hand in the actions of Steve; a corporation having a juridical personality distinct from that of its employees, it can be held liable along with Steve if it is shown that it was involved in the aforementioned acts.

The Global Hepatitis B Situation Health And Social Care Essay

Hepatitis B virus infection is one of the most frequent viral infections around the universe showing a major planetary public wellness job. Nowadays, viral hepatitis is the most prima cause of liver malignant neoplastic disease and the most common ground for liver organ transplant. An estimated 4.4million Americans are populating with chronic hepatitis and largely they do non cognize their infection position. About 80,000 new infections occur each and every twelvemonth [ 1 ] . HBV infection is the tenth prima cause of decease worldwide being resulted in 500 000 to 1.2 million deceases per twelvemonth caused by chronic hepatitis, cirrhosis, and hepatocellular carcinoma ; the last histories for 320 000 deceases per twelvemonth [ 2, 3 ] . Round about 15-40 % of septic people have to develop cirrhosis, liver failure, or hepatocellular carcinoma ( HCC ) [ 4 ] . The incidence of HCC has increased worldwide, and now it is the fifth most frequent malignant neoplastic disease histories for ki lling 300 000-500 000 people each twelvemonth [ 5 ] . Because of the high morbidity and mortality associated with end-stage liver disease, the economic load of hepatitis B infection is well high. Harmonizing to one US-based survey of New England wellness attention databases, patients with CHB accounted for an norm of $ 40 512 in costs over 2 old ages for wellness attention services and medicine [ 7, 8 ] . Both direct medical costs and indirect costs from work lost as serious liver jobs develop over a figure of old ages. To cut down planetary HBV-related morbidity and mortality, community base control plan, mass immunisation undertakings and efficacious interventions are indispensable. Although the World Health Organization recommended the executions of mass immunisation plans, since 1991, that decreased the incidence of HBV infection, the prevalence of disease in less developed county among babies, kids, and striplings are still need to take history [ 2 ] . The hepatitis B virus is 50 to 100 times more infective than HIV and an of import occupational jeopardy for wellness workers.Hepatitis B in AsiaThe prevalence of HBV infection is well high in South-East Asia and Sub-Saharan state it is assumed that 90 % of 360 million bearers of the virus globally are constituted in lesser developed states. Of the worldaa‚Â ¬a„?s bearers, 75 % are from the Asiatic continent, where between 8 % and 15 % of the population carry the virus. 8-15 % of the Asiatic continent carries the virus which accounts for 75 % of the worldaa‚Â ¬a„?s bearers [ 9 ] . The highest HBV infection among the universe is Asia-Pacific part is, and chronic HBV infection in most of the states of that part is high ( & gt ; 10 % prevalence ) [ 10 ] . The infection rates in babies are really high in Thailand, China and Senegal with the prevalence of HBs Ag in serum may transcend 25 % . About 70-90 % of the population of South-east Asia part becomes HBV infected before the age of 40 and bearers are 8 to 20 % [ 11 ] .Hepatitis B in ThailandHBV infection is hyper-endemic in Thailand and there are estimated 5 million bearers, 1 in every 20 people. Because of the deficiency of consciousness the infection rate is so high and merely 15 % of those bearer people are being treated for the virus. Cancer is the major cause of decease among the Thai population and in 2006 entirely, 62000 deceases were reported [ 12 ] . Harmonizing to one survey conducted in 1986 shows the prevalence of HBV markers in general population varies from 40-60 % and estimated 10-20 % of kids between the ages 1-5 old ages have serologic grounds of HBV infection and this prevalence increases with age making a tableland of 40-60 % by age 20. Approximately 75 % of the babes born to HBsAg & A ; HBeAg positive female parents become HBsAg positive at within three months after bringing. The prevalence of chronic bearer varies from 5-10 % and is highest among age groups 10-30 old ages. Primary hepatocellular carcinoma is the first and 3rd most common malignant neoplastic disease among Thai citizens [ 13 ] . One ethno-epidemiological study for the HBV and HCV infections among seven minorities in a multi-ethnic centre, Northern Thailand ( 2002 ) studied for the prevalence of HBV and HCV infections by the usage of atom agglutination trials shows that overall prevalence of HBs-Ag, anti-HBs and anti-HCV in the seven groups was 10.3, 33.0 and 3.8 % , severally. By look intoing the prevalence of HBV and HCV infection in Thai cultural minorities and demonstrated that HBV was a more common infective agent found in these populations than HCV that showed that HBV and HCV infection are widely spread in rural cultural populations of northern Thailand. A countrywide but community-based epidemiological study is required for the public wellness planning to command their related serious diseases was recommended in this survey [ 14 ] . A cross-sectional survey was conducted for school-age kids who had no history of HBV inoculation in a low socioeconomic community of Din-Daeng, Bangkok, to look into factors associated with the positiveness of HBV seromarkers. The consequences of this survey expressed the prevalence of HBV seromarkers was 24.85 % , the HBsAg bearer rate was 3.64 % , the anti-HBs positive rate was 15.15 % , and the prevalence of merely anti-HBc was 6.06 % . The consequences revealed the associated factors with HBV positiveness were ( a ) kid factors such as kid ‘s age, sex, ear piercing in female, sharing blade during haircutting, contact lesion from other individuals, utilizing wares with other individuals, seeking things in refuse, and ( B ) household factors such as older parent, parentsaa‚Â ¬a„? low instruction position, low household income, low parent ‘s cognition and attitude about HBV infection and inoculation, ( P & lt ; 0.05 ) [ 15 ] .Migrant Workers in ThailandA rec ent molecular epidemiological survey tried to measure the seroprevalence of HBV and its familial variableness among migratory workers in Thailand from Cambodia, Laos, and Myanmar. The survey was conducted to prove HBs Ag and sera were collected from 1,119 Kampuchean, 787 Laotian, and 1,103 Myanmar workers.The consequence of the survey showed the prevalence of HBsAg among migratory workers from Cambodia, Laos, and Myanmar was 10.8 % , 6.9 % , and 9.7 % , severally. This survey besides revealed that high prevalence of HBV infection ( about 7-11 % ) was found among migratory workers from Cambodia, Laos, and Myanmar, which may reflect the current seroprevalence in their several states [ 16 ] .Hepatitis B Situation in MyanmarMyanmar is besides regarded as a state with a high endemicity of HBV infection which is considered as an of import wellness issue by studies carried out among different population groups revealed HBsAg bearer rate of 10-12 % . In Myanmar, although there is possibilit y of horizontal transmittal through sharing of toothbrushes and razors and iatrogenic transmittal, the perpendicular path of transmittal might be the commonest path by research surveies [ 17 ] . A big graduated table field survey carried out in the whole state showed the magnitude of hepatitis B infection that 10.4 % of the survey population were constituted by seropositive to hepatitis B surface antigen ( HBs Ag ) [ 18 ] . HBsAg bearer rate of 10-12 % was revealed by subsequent survey conducted among different population groups [ 19 ] .1. Centers for Disease Control and Prevention: Hepatitis B virus: A comprehensive scheme for extinguishing transmittal in the United States through cosmopolitan childhood inoculation: recommendations of the immunisation patterns consultative commission ( ACIP ) . Morbidity and Mortality Weekly Report, 1991. 40, 1-19. 2. World Health Organization: The World Health Report, 1997, World Health Organization, Geneva, Switzerland. 3. World Health Organization. Hepatitis B. World Health Organization Fact Sheet 204. ( Revised October 2000 ) . 4. Lok, A. , Chronic hepatitis B. N Engl J Med, 2002. 346 ( 22 ) : p. 1682-1683. 5. Parkin, D. , et al. , Estimating the universe malignant neoplastic disease load: Globocan 2000. Int J Cancer, 2001. 94 ( 2 ) : p. 153-156. 6. Prevalence Statistics for Types of Hepatitis B. Available from: hypertext transfer protocol: //www.wrongdiagnosis.com/h/hepatitis_b/prevalence-types.htm 7. Brooks, E. , et al. , Economic rating of 3TC compared with interferon-alpha in the intervention of chronic hepatitis B in the United States. Am J Manag Care, 2001. 7 ( 7 ) : p. 677-682. 8. Rosenberg, D. , S. Cook, and S.E.e. Al, The epidemiology, intervention forms and resource use of hepatitis B patients in a big insured New England population. Pharmcoepidmiol Drug Saf 1998. 7 ( Suppl. 2 ) : p. S132. 9. BF, I.H. , et al. , Global impact of Hepatitis A virus infection. Proceedings of the 1990 International Symposium on Viral Hepatitis and Liver Diseases. HADLER SC, 1991: p. 14-20, 94-97. 10. Core Working Party for Asia-Pacific Consensus on Hepatitis B and C. Consensus statements on the bar and direction of hepatitis B and hepatitis C in the Asia-Pacific part. J Gastroenterology and Hepatology, 2000. 15: p. 825-841. 11. Hollinger FB, Liang TJ. Hepatitis B Virus. In: Knipe DM at el. , explosive detection systems. Field Virology. 4th edition erectile dysfunction. 2001, Lippincott William and Wilkins: Philadelphia. 2971-3036. 12. Jason and U. Ratchathani Hepatitis B, non plenty being done. Jun 29 2008. 13. Pramoolsinsap, C. , S. Pukrittayakamee, and V. Desakorn, Hepatitis B job in Thailand. Southeast Asiatic J Trop Med Public Health, 1986. 17 ( 2 ) : p. 219-28. 14. Prevalence of hepatitis B and C virus infection in rural cultural populations of Northern Thailand. Journal of Clinical Virology, 2002 February. 24 ( 1 ) : p. 31-35. 15. Luksamijarulkul, P. , P. Maneesri, and L. Kittigul, Hepatitis B Sero-prevalence and Risk Factors Among School-age Children in a Low Socioeconomic Community, Bangkok. Asia-Pacific Journal of Public Health, 1995, July. 8 ( 3 ) : p. 158-161. 16. Sa-Nguanmoo, P. , et al. , Molecular epidemiological survey of hepatitis B virus among migratory workers from Cambodia, Laos, and Myanmar to Thailand. Journal of medical virology, 2010 Aug ; 82 ( 8 ) : . 82 ( 8 ) : p. 1341-9. 17. Khin, M. , Control of Hepatitis B Virus Infection in Myanmar: Public Health Issues. Regional Health Forum WHO South-East Asia Region, 2006. 6 ( 2 ) . 18. Tin, K.M. , T. Htut, and H.M.T. Khin, Prevalence of hepatitis A and B in Burma. Proceedings of the First Conference of Medical Specialities. , 1981: p. 26-31. 19. Khin-Pyone-Kyi and Khin-Maung-Win. . DMR Bulletin, Viral Hepatitis in Myanmar. 1995. 9 ( 2 ) : p. 1-31.

When Did The Nazis Decide On Genocide? Critically Discuss With A Focus On The Jewish Population Of Europe

Introduction The current essay examined the question of when the Nazis decided on genocide with a specific focus on the extermination of European Jewry. While it is difficult to pinpoint a precise date for the commencement of the Final Solution, this essay suggests the policy was decided upon by high ranking Nazis in 1941 and, finally, legally codified in 1942 in the Wannsee Conference. The Confluence of Several Dangerous Ideas No political idea simply becomes government policy overnight; rather, the process from one to the other occurs in complex ways. Indeed, the critic Christopher Browning, who penned an entire book titled The Origins of the Final Solution (2005), broadly concludes that there is no specific origin or beginning point, as such. As Browning puts it, â€Å"there is no clear and unambiguous dividing line between origins and implementation that would be valid for all regions of Europe under German occupation†. For this reason, trying to pinpoint the precise moment that the Nazis, so to speak, decided on genocide is problematic. For instance, if we wish to identify the senior level administrative policy decision on the Final Solution, we may reasonably cite the 20th of January 1942 as a key date: this was the date of the Wannsee Conference, whereat the â€Å"policy agreement† for the â€Å"Final Solution of the European Jewish question† was formulated, thereby outlining â⠂¬Å"the procedural guidelines for the future exterminations for physically healthy Jews were laid down once and for all†. (The procedure in question was liquidation via hard labour.) Yet manifold instances and legal rulings prior to this admittedly significant moment testify to a good deal of genocidal forethought long in advance of the Wannsee Conference. One of the primary critical difficulties in unlocking the truth behind the Nazis’ policy of genocide is the cloak of euphemism the Reich upheld to conceal the reality of their dreadful actions. â€Å"Final Solution† is itself a euphemism, as is (or, perhaps better to say, was) the term â€Å"concentration camp† (standing in for â€Å"extermination camp†). Because the Nazis employed a discourse of obscurity in their legislative pronouncements, it can be difficult to get to the truth of the matter. As it happens, the difference between what official Nazi language would suggests and what historical f acts prove to be the case represents a vast semantic gulf. Although it is hard as a contemporary reader to distance oneself from the connotations of the term â€Å"concentration camp†, one should bear in mind the extremely different implications this term evokes as compared to â€Å"extermination camp†. Such semantic dissonance is rife in Nazi legislature and official Reich discourse. As a result, scholars note the â€Å"appearance of contradictions between policy and practice†: an issue which can be explained with reference to â€Å"the euphemisms used† to â€Å"cloak† major implementations of liquidation programmes. While 1942 may be described as the year in which the formal decision was taken and, in effect, made policy, there are good grounds to mark 1941 as the year in which an integral Party decision was taken: that set the course for the systematic extermination of European Jewry. As a consequence, the scholar Richard Breitman argues that th is was the year in which the â€Å"fundamental decision to exterminate the Jews† was made; and that, in direct consequence of this decision, â€Å"the Final Solution was just a matter of time – and timing†. The Final Solution was at this inception stage targeted very specifically at European Jews. This is to do firstly with geographical reasons. Germany as a European country bordering on a number of other European countries was more directly in contact with European Jews than those from other continents. While the Nazis’ official hatred for the Jews was not in theory localised (indeed, Hitler despised the Jews as a race, as opposed to a religion on nationally heterogeneous people), in practice the European Jews felt the brunt of its brutality. This very likely had a lot to do with Hitler’s bearing a specific resentment for German Jews (a distinction which the Fuhrer tried to negate), whom, for various and highly dubious reasons, he blamed for causi ng Germany to lose the First World War. Interestingly, there is some debate as to how much Hitler actually knew about the Final Solution and all its grisly details. In this regard, an entry from Goebbels’s diary recounts an episode from December of that year. Hitler had gathered all the highest ranking Nazi officials to his Berlin apartment for a special meeting, the Reichsleiter and Gauleiter. The journal runs: â€Å"Concerning the Jewish question, the Fuhrer is determined to make a clean sweep. He prophesied to the Jews that if they were once again to cause a world war, the result would be their own destruction†; Goebbels goes on to affirm that the latter ominous assertion was â€Å"no figure of speech†. Indeed it was not; the policy was already underway. This commenced with the 1941 invasion of the USSR, whereupon was witnessed the â€Å"crystallisation of a general policy of killing†. At the same time, large numbers of Jews from Easter and central Eur ope were being shipped out to camps, with fatal intent. Conclusion The aforementioned obliqueness of Reich discourse makes it impossible to say for sure how informed and involved Hitler was in the Holocaust; how and when the decision for genocide was made. But we may nonetheless posit an informed surmise. By the end of 1942, the evidence clearly indicates, Hitler knew exactly what was going on and was fixed on a course of action: genocide. References Bloxham D, Kushner T, Kushner A R J, The Holocaust: Critical Historical Approaches (Manchester University Press, 2005). Breitman R, â€Å"Plans for the Final Solution in Early 1941† (1994) German Studies Review, 17, 483-489. Browning C, The Origins of the Final Solution (Arrow Books, 2005). Cesarani D, The Final Solution: Origins and Implementation (Taylor and Francis, 2002). Falk A, Anti-Semitism: A History and Psychoanalysis of Contemporary Hatred (Praeger, 2008). Fleming, G. Hitler and the Final Solution (University of California Press, 1991). Kerr J, Germany, 1919-1939 (Heinemann, 2003).

Internal Pressure Lab Report Example | Topics and Well Written Essays - 1000 words

Internal Pressure - Lab Report Example We will do this by graphing experimental results versus theoretical calculations. We will take into account the error of the measuring system. We will also investigate the role gauge factor, Young's Modulus, and Poisson's ratio play in the effects on strain with pressure. Finally, we will project the outcome of the experiment on the cylinder as the pressure increases to some unknown large finite threshold. If one were to think of this as in a cylindrical coordinate system, the longitudinal strain would be that acting in the Z direction whereas the cirucumferential (otherwise known as the tangential or lateral) strain would be acting in the direction of theta and not radially. both ends eliminating any longitudinal stress or strain. Our case consists of the second case of a thin cylinder with closed ends. In a thin cylinder with closed ends, longitudinal stresses and strains exist, and both circumferential and longitudinal strains depend on both stresses respectively. The use of a hand pump allows one to make step measurements of strain at each increment of pressure provided by the hand pump. Each step measurement has a corresponding data point in the table of results. A bourdon gauge is used because it has a tube you can insert inside the cylinder that has the capacity to expand with increasing pressure. The gauge measures the change in its own resistance delta R, and this delta R measured is directly proportional to the respective strain as well as the original resistance R. The gauge factor is a constant of proportionality between the strain and R, and delta R. The gauge factor of 2.06 is a very typical value for gauge factors. Annealed aluminium is a somewhat ductile or soft metal. Using annealed aluminium is responsible for a somewhat low value of the Young's modulus. The Young's modulus of a substance is a measure of the stiffness of that material. The lower E is, the higher the strains will be. Therefore annealed aluminium results in larger strains making it easier to detect and record the measured strain. Once strain is determined its value can be

Exploring the Role of Health Managers in Implementing Health IT Dissertation

Exploring the Role of Health Managers in Implementing Health IT Solutions and Meeting Meaningful Use Standards - Dissertation Example For this reason, it is expected that healthcare professionals are likely to face particular hurdles when implementing the goals. There is a salient need for healthcare professionals to develop exceptional competencies to surmount the obstacles and difficulties that they are likely to face. Specifically, healthcare managers who have the obligation of leading their organization to the implementation of stage three will require excellent managerial competencies, as this paper will highlight. Healthcare managers will encounter obstacles when implementing the coordination of care through patient engagement, which is one of the stage three goals. If the healthcare organization is to accomplish this goal successfully, patients should play a significant role in evaluating their health records and generating their data enhancing the available health records. Patients should also engage in a secure exchange of healthcare information with various providers. It will be difficult to ensure that patients are actively involved in these activities. For this reason, healthcare managers need to manifest exceptional managerial competencies of putting in place a remarkable patient portal that will promote the achievement of this goal (Joseph, 2013). Additionally, healthcare managers will face difficulties in the achievement of health information exchange. Notably, the accomplishment of this goal will demand both the provider and the healthcare ecosystem to assume absolute standards. It i s challenging to ensure that there is the expected level of control of the healthcare ecosystem. There was a poor implementation of the stage two adoptions of the required standards concerning the exchange of provider directories. For this reason, it will be difficult to achieve this goal. Healthcare managers will also face difficulties when implementing the public health and clinical data registry reporting. Experts have affirmed that there are likely to be both ecosystem and expense challenges because of the distinct measures that must be met in the achievement of this goal.

Human Rights Essay Example | Topics and Well Written Essays - 1000 words

Human Rights - Essay Example For better understanding the following explanations relevant to the case under study are noteworthy: 1. Article 11defines assembly as â€Å"a company of persons gathered for some common purpose, for example, a meeting or public demonstration [whereas] freedom of assembly†¦ include[s] organisation of, and participation in marches†¦ processions, ‘static assemblies†¦ sit-ins’ and both public and private events, whether formal†¦ informal (Interights, 2007, p. 7). Based on this definition, Rik’s group and activity qualifies. 2. The right to freedom of peaceful assembly is not an absolute right, but is a qualified right. Meaning, such rights can be interfered with by the Government under specified circumstances. The manner by which Article 11 is constructed clearly manifests this, wherein section 1 defines the rights being upheld, while section 2 defines Government legitimate interferences that may curtail this right. (Ashcroft et al., 1999, p. 22) 3. The general principles as to Government legitimate interferences are set by the European Court of Human Rights following the two cases: Bukta v Hungary [2007] ECHR Application No 25691/04 (17 July 2007) and Makhmudov v Russia [2007] ECHR Application No 35082/04 (26 July 2007), whereby the concerned State parties had been found violating Article 11 (Marauhn, 2007, p. 120). The Court laid the burden of proof on the State, ruling that Government interference against Article 11 is legitimate provided: a. It has legal basis in domestic law. â€Å"In determining the necessity of a restriction, the European Court and Commission have always accorded a certain margin of appreciation to the national authorities† (Rai, Allmond & Negotiate Now [1995]) (Hamilton, 2007, p. 19-20). In Rik’s case the following UK laws apply – for the power of the MP are the Public Order Act (POA) 1986 and the Serious Organised Crime and Police Act (SOCPA) 2005 (Norton 2010); while for the re stricted use of the Parliament Square are the Greater London Authority Act 1999, and the Trafalgar Square and Parliament Square Garden (Amendment No. 1) Byelaws 2002 (Greater London Authority, 2002). b. It is grounded on permissible aims, which in Rik’s case as given by the MP is security. Although such given reason was unconvincing especially so that in the past The Parliament Square has been the common centre for demonstrations and no recent security issue had been heard for the use of the Square. Furthermore, the HOOL as an organisation does not connote any violent intention and does not have any violent history in the past. c. It is indispensable in a democratic society, which in Rik’s case to ensure security is necessary for a democratic society to enjoy its freedom and rights. However, the right being curtailed is in fact one of the cornerstone of democratic society. Meaning, the reason for its infringement must be greater. In Rik’s case, the reason is unc onvincing. d. It should be proportionate to the aim being pursued, which in the case of Rik’s, the police ‘kettling’ – which although favoured by the High Court in Austin v Commissioner of Police of the Metropolis (UKHL, 2009) – of the protesters for four hours did result to the curtailment of the protesters freedom of movement and even put their health, especially the young children, at

Auditing Essay Example | Topics and Well Written Essays - 1000 words - 8

Auditing - Essay Example The following are the five main areas of high audit risk that face Havelock Europa Plc. The Company is said to provide equal opportunities to all employees for growth, training and career development regardless of age, sex, ethnic background or religion. They also consider the disadvantaged in the society and give them opportunities where they fit. In case an employee is disabled on course of duty, the company makes reasonable adjustments to accommodate such a member of staff. However, this information cannot be proved. According to the financial statements issued, it is hard to establish whether employees are remunerated fairly. Consolidated accounts make it difficult to establish whether employees from various subsidiaries are compensated fairly. The total number of employees for both 2012 and 2011 are given as 649 and 731 respectively, but the exact month when the new employees joined is hard to establish (Havelock Europa Plc 2012, P. 63). It is not sensible to assume all the new employees joined at the beginning of the year. Wages and salaries for the whole year ar e given, but auditors will be unable to determine the numbers of hours worked overtime that is usually not fixed. There is also likelihood that some of the employees being compensated exist only in books, the auditors may be unable to meet all employees especially those who do not work in the parent company (Porter et al 2008, p. 90). The financial statements presented show the values of noncurrent assets and inventory for both years (2011 and 2012). Non- current assets are reported on their deemed cost because any other value can only be an estimation (Havelock Europa Plc 2012, p. 82). The cost of the asset is then adjusted for depreciation every year using a specified formula. The risk arises in that the formula is only estimation and the auditor cannot be certain about those values. The notes to the financial statements also reveal the expected lives of both the tangible and intangible assets

DNA - The Double Helix Lab Report Example | Topics and Well Written Essays - 250 words

DNA - The Double Helix - Lab Report Example To solve the DNA structure puzzle and discover what the molecule looked like, the work of many people was needed to come up with the full structure. The scientists used X-rays to see through DNA, a Three–Helical structure and specific base pairing to show the DNA structure (Nobelprize 9). It was also proved that genes are a result of replication of coded regions in the DNA which are passed from one generation to another. As a result, Gregor Mendel of Czech noted that certain traits such as colour in peas were inherited in different packages called genes. Oswald, an American, theory which stated hat the genes were made of nucleic acid was also affirmed. The game helps us know how copying of genome in an organism takes place and that different species like the mouse, mosquito, e-coli bacteria, fruit fly or flower have different amounts of DNA. It also helps in understanding how copying of genome in different organisms takes place. From the game, one is able to have an clear understanding that most living organisms have similar genetic material (DNA) as it gives a clear picture of DNA molecule structural shape (The double helix) which resembles a staircase and is found in almost every living organism. It also gives an easy way of pairing up bases that is A with T and G with C and helps one know that only up to three mutations are accepted in the human

Corporate Governance at the Central of Seychelles Coursework

Corporate Governance at the Central of Seychelles - Coursework Example .............24 3.4. The conclusions about the research findings and how well it has met the project objectives and research questions............................................................................................26 3.5. Recommendations on specific courses of action on how improve corporate governance in the Bank.....................................................................................................................................27 List of References..........................................................................................29 Appendices.....................................................................................................33 Appendix I...............................................................................................................................33 Appendix II..............................................................................................................................35 PART B POWER POINT PRESENTATION 1. How well have the research questions been answered 2. How have interpersonal and communication skills been developed during the project work 3. How could undertaking of such projects help in one's accountancy studies and/or current employment role PART 1 - Project objectives and overall research approach 1. IntroductionSeychelles can be identified as a Middle Income Country (MIC) in Africa with the highest per capita income in the region estimated at US$ 8,960 in 2008 (www.cbs.sc). It is a service-based economy with the tourism, fisheries industry and offshore services. However, according to the Seychelles government statistics it has been faced with imbalances in macroeconomic indicators. Thus after implementing the IMF reform program of Seychelles... .....................................................................24 3.4. The conclusions about the research findings and how well it has met the project objectives and research questions............................................................................................26 3.5. Recommendations on specific courses of action on how improve corporate governance in the Bank.....................................................................................................................................27 Seychelles can be identified as a Middle Income Country (MIC) in Africa with the highest per capita income in the region estimated at US$ 8,960 in 2008 (www.cbs.sc). It is a service-based economy with the tourism, fisheries industry and offshore services. However, according to the Seychelles government statistics it has been faced with imbalances in macroeconomic indicators. Thus after implementing the IMF reform program of Seychelles in 2008 a lot of change has taken place in the Seychelles economy and such change is basically connected to the role of governance in the reform process. Especially, the government has targeted reform program in order to stabilize the macroeconomic factors and achieve sustainable growth in the country. In fact Seychelles is a good performer in relation with the governance.

Parking at uncg Essay Example | Topics and Well Written Essays - 1500 words

Parking at uncg - Essay Example This has meant that students have to pay substantially high charges (up to 2$ for the first hour then 1$/hour, and all day 7$) if at all they are very lucky to find an available parking space (The University of North Carolina at Greensboro 1-2). The result of this dire situation has been the incessant lateness to classes as students struggle to find empty spaces to park their vehicles. Even as the university strives to achieve its growth and expansion objectives, I strongly believe that the expansion of parking spaces should go in tandem with the overall growth of the university (Ison& Rye 23-29). There is a need for a new thinking on how people get into and out of the university. According to a survey conducted on commuting students and staff, it was found that about 80% of people now drive alone into the university. The fact that the university allows any person to purchase a permit and secure a parking slot in the university parking facilities means that there is stiff competition among freshmen, on-campus students and individuals residing near the campus. The lack of parking has affected student participation in extra-curricular activities. Nevertheless, the problem of parking has no effect on the performance of student in class. For example, a recent study have shown that lack of parking space has been causes the cancellation memberships to recreational clubs. The problem of parking spaces in campus can be attributed to the conduct of parking officials. Student do blame parking officials for mismanaging parking slot for students. As personal testimony, my experience with these officials has demonstrated to me that the officials are completely unprofessional and incapable of addressing the problem with uttermost care and diligence. My finding has shown that the parking officials are not supervised by anyone. Indeed, they have engaged in

Juvenile delinquency and the family structure Research Proposal

Juvenile delinquency and the family structure - Research Proposal Example a scenario where the mother or the father of a child is a military personnel and is deployed for military missions in other countries. Research has indicated that the deployment of parents (soldiers) is factor that creates a gap between parents and their children especially when they are deployed for extended periods of time: Thus, this leads to a scenario where children lack the necessary parental care. In a research article published by the Worldwide Web 2007, it is indicated that youths within military families lack proper contacts with their parents creating a scenario of inappropriate mentorship. The research also indicated that most of the mentorship programs provided to the youths, those whose parents are on missions, are quite ineffective and need re-evaluation for improvement. The article also indicated that a group of youths who participated in a roundtable meeting acknowledged that due to various psychological stresses caused by the essence of their parents being in overse as missions, compelled them to commit juvenile offenses such as: Underage drinking, truancy as well as the curfew violations. Researchers have asserted that precious and large amounts of resources have been spent on policies and programs that are ineffective, in order to reduce occurrence of juvenile delinquency (Petty 2009). It is therefore imperative to research on probable risk factors, military family being one of them in order to facilitate formulation of effective solutions. Apart from this, my desire to undertake this research is driven by a passion to contribute positively to the current efforts that have been directed towards reduction of delinquency among youths. The method that shall be used for data collection in this research shall include the use of questionnaires, specifically open-ended questionnaires. The use of open-ended questionnaires is imperative owing to the fact that it would create an opportunity for

The Coffee Crisis Essay Example for Free

The Coffee Crisis Essay To begin, The Coffee Crisis is about an acute coffee crisis and how it threatens millions of small coffee farmers around the world and is putting economic growth, as well as social and political stability, at risk in scores of coffee producing countries in Central and South America, Africa and Asia. In 2004, the governments of coffee producing countries were considering how to respond to the dramatic decline in coffee prices caused in part by a large increase in coffee production in Brazil and Vietnam. Coffee was the main source of income for roughly 25 million farmers, mostly small land holders, in Latin America, Africa, and Asia. Coffee prices had hit 40 year lows in 2001 and had remained low since, resulting in real hardship for many farmers. A variety of alternative solutions had been suggested. (Gomez-Ibanez Quinlan, 2004) The International Coffee Organization was advocating increasing demand through programs promoting coffee consumption; the Inter-American Development Bank supported promotion but also thought some high-cost countries should get out of coffee, while the non-governmental organization Oxfam was pushing fair trade pricing. The coffee crisis is worldwide. It is affecting farmers in Central America, South America, Africa, and Asia. While the Arabica farmers in Costa Rica may be getting 40 cents per pound for their coffee cherries, the Robusta coffee farmers in Viet Nam are only receiving 15 cents a pound for theirs. Even the low cost producers are not benefiting from the current situation. This condition is created because the market place does not view coffee as a true commodity. It places premiums and discounts on both coffee types and coffee grades. While both markets may move up and down in tandem, the arbitrage, or spread between one Arabica and Robusta, does not give one farmer an economic competitive advantage over another. This fact tends to get glossed over in most economic discussions on the coffee crisis. Many analysts believe that oversupply is at the root of the present crisis. After the system of coffee export quotas (the International Coffee Agreement, or ICA), administered by the International Coffee Organization, collapsed in 1989, the regulation of coffee production and quality was left to each individual producer country. Almost immediately following the dissolution of the agreement, excessive quantities of coffee entered international markets, prices became quite volatile and the overall quality of the coffee began to decline. Many of the coffee producing nations, including Mexico, were simultaneously in the process of deregulating, privatizing, and otherwise liberalizing agricultural production and national agricultural institutions. This had the effect of exacerbating the uncertainties faced by coffee farmers at the end of the 1980s. The coffee crisis is structural. It was not caused by the cyclical nature of coffee agriculture that has produced the â€Å"boom-bust† cycles of the past. The change in the market place has been brought about by the concentration of buying power in the hands of a few firms that present coffee to the consumer as a â€Å"blended and branded† product, void of any links to type and grade. This has led to intense price competition for market share that has rewarded increased market share to low cost products in the short run at the expense of stability in the supply chain in the long run. Since the crisis is a structural problem and not a cyclical one, remedies are to be found by taking intervening actions. These actions would include a strengthening of coffee institutions, a realignment of market forces, a creation of suitable financial tools, and a promotion of sustainable agricultural practices. It must be emphasized that any direct market intervention, such as quotas or subsidies, would only be short term in effect and would not correct the structural problems. It must also be emphasized that what is required is a series of steps in a number of different areas, as no single step will produce the desired structural changes that are needed. The crisis in the coffee sector continues. Its impact cannot be understated, since coffee constitutes the livelihood of an estimated 25 million families around the world. In world trade, coffee is the second leading commodity, after petroleum. The worldwide coffee market spans some 71 countries, of which 51 are significant producers and 20 are key consumers. Prices have not kept up with production costs to the extent needed to make participation in the coffee business profitable for most producers, even though the crop year 2003-2004 witnessed a worldwide decrease in production. (Central America The Coffee Crisis: Effects and Strategies for Moving Forward, 1992) In coffee producing countries, which account for over 26% of world consumption, the situation is more diverse. In some countries, prices of coffee have fallen in local currency and consumption may therefore be stimulated. In Brazil, the largest coffee market among producing countries, the devaluation of the real has maintained prices of green coffee at pre-crisis levels. As a whole, consumption in these markets is not expected to suffer any major negative impact. The root cause of the coffee crisis can be linked to three factors: over production; under consumption; and market oligopoly. In short, these are all problems associated with the economics of coffee farming. Without resolution, they will lead to both social and environmental breakdowns. (Central America The Coffee Crisis: Effects and Strategies for Moving Forward, 1992). The crisis has been caused by a large increase in coffee production over the past several years by two countries Vietnam and Brazil. In the case of Vietnam, within ten years this country grew from a relatively insignificant producer to the world second largest – ahead of Colombia but behind Brazil, now producing well over 10 million bags annually and accounting for approximately 12% of world exports. (Central America The Coffee Crisis: Effects and Strategies for Moving Forward, 1992) To conclude, without economic remedies to the crisis, it is difficult to promote sustainable agricultural practices in coffee farming. While niche markets within the specialty coffee industry can provide some relief, the size of these markets makes them too small to be an effective solution. References: Central America The Coffee Crisis: Effects and Strategies for Moving Forward. (1992, July 19). Retrieved February 4, 2012, from Latin American and Carribean: http://web. worldbank. org/WBSITE/EXTERNAL/COUNTRIES/LACEXT/0,,contentMDK:20606092~pagePK:146736~piPK:146830~theSitePK:258554,00. html Gomez-Ibanez, J. , Quinlan, S. J. (2004). The Coffee Crisis.

Legal Requirements and Frameworks for Childcare

Legal Requirements and Frameworks for Childcare Precious Toe Ngwu Task 1 Summaries the current legal requirements for those working children. This should include reference to 6 learning goals and how they could be implemented in a child care setting. Current legal requirements for those working with children whether in the home setting, work place, school or other local authorities has be set out in the childrens Act 2006 which was designed with principles to guide and support the children. The Act 2006 guide the child care setting to follow the Early Years Foundation Stage learning in all setting to achieve the 6 learning goals to have the children acquired all the knowledge, skill and understanding they need by the time they are leaving the setting to school or nursery etc. The Statutory Framework for the Early Years Foundation Stage sets out the standards for learning, development and care for children from birth to five as development matters at the early stages of the child. The 3 prime areas are particularly crucial in promoting effective learning and development during the Early Years Foundation Stage. Communicating and language development- involves giving the children opportunities to experience a rich language environment. It develops their confidence and skills in expressing themselves: to speak and listen. The setting are to encourage the children communication skills in the activities around the learning area. Physical Development- this provide opportunities for young children to be active and interactive to develop their coordination, control and movement. All activities planned with in the setting should aim at teaching the children how to be healthy and the importance of exercising. Personal, social and emotional development- the activities planned in the setting should help develop a positive sense of themselves and others. It helps them to form positive relations and develop social skills and develop respect for others. To learn how manage feelings, to understanding appropriate behavior in groups and to have a sense of confidence in own abilities. In my class (preschool, I do circle time with the children and encourage them to work in pairs, speak about their feeling over the week end). The 6 learning goals which are Personal Social and Emotional Development, Understand the World, Physical Development, Mathematics, Literacy and Expressive Arts and Design are to be taught to suit the requirements of the Regulations and the diversity of the children within the provision/setting and this is to done with no exceptions. The learning goals are there to enable the child care provider educate the children and to assess them to ascertain their achievements. Every child has the right to do every activities that is within the 6 learning goals, so by the time they reach 5 years old, they would have acquired the academic year and requirements. The setting should meet several learning goals that will spark children’s interest and enthusiasm for learning, support well-being and sense of belonging. It is important that in the setting, parents and practitioners work to achieve the early learning goals and for the children to be safe and healthy. All early year settings need to be consistency and have good quality for every child to have good progress. In so doing no child will be left behind. Children develop and learn in different ways and at different rates. The framework covers the education and care of all children including children with special needs and disabilities. Task 2 Explain what is meant by respecting and valuing individuality, and how to devise a plan of how this can be implemented in the child are setting. A table format may be used for this task. Respect is a deep feeling admiration for someone because of their abilities, qualities, or achievements. It is also a sense of worth or excellence of a person and a way of treating or thinking about someone. Valuing is a reference against which to measure the virtue of an individual’s values and culture. Therefore, it is important to become more aware of the individual both in themselves and others so that the children will respond with respect and awareness of individual needs. Respecting and valuing children’s individuality means accepting them, for who they are as individuals. This is very important for the development of the children. When children are treated with respect and valued, they will aspirate to their expectations. The basics of anti-bias is recognising others individuality with both adults, children and young people all have different strengths, talents and attitudes. This in itself tells you that people respond differently. Respecting and valuing children’s individuality means accepting them, for who they are as individual. This is important for the development of children. When children are treated with respect and are valued, they will aspirate to their expectations. Respecting and valuing a child will bring in the best in him or her. It is also a 2 way street when you respect and value a child, most of the time he or she will do the same to you. When a child is not respected or valued they would not realize their self-worth. Care givers should praise, cheer and encourage a child on their own individual qualities, what makes them unique. No child is the same every human being is different in his or her own way, to foster good citizenship in each child treat him or her as an individua l. When children are not accepted for who they are it can greatly affect their growth and development. Valuing and respecting- Is showing that we are comfortable with their differences and with young children it means acknowledging that they may have particular interest and help then to build on it by showing them you are for â€Å"what they stand for† so from an early age young children need to be taught respecting and valuing individuality. The setting should be able to encourage the children to work with each other and talk about diversity, culture as they plan and set up a classroom rules. Respect Honesty Courtesy Commitment Equality Justice Kindness Trust As we are all different so are our values. It is important that children, young people understands values and a good values are instilled early on to enable them grow into well-rounded, decent young adults. Children to listen to each other Children to help in the setting implement policy for valuing and respecting each other. Encourage the children share and do a display with them about diversity/cultures Individual planning (meet needs and interest of the child) also needs and interest are identified. Task 3-Evaluate the benefits of consistency with regard to positive and negative behaviuors, and identify strategies that can be used to encourage setting. Positive behavior is important. When we consistently and lovingly meet the needs of the young child in our care, secure attachment are formed. Child now develop secure attachments to more than one adults, that child/children are more likely to develop positive social and emotion skills. They know that they can rely on adults to meet their needs, to respond to them, and to comfort them. This will make the child important and begin to develop a sense of competence and confidence. -Children and young children needs to be part of the setting out of the rules for positive behavior. This will enable them take ownership of any consequences and they will keep it. It is important not to say no but encourage the positive words to tell the child what to do get the childs attention, use words like, â€Å"good listening, good boy or girl†. Be specific, keep it simple, use enthusiasm to encourage the child and also comment positive comments and encouragement in front of others. Praise the children good work and thank the child for acts. Use a warm, engaging and reinforcing the positive behaviours encourages the child to do well and act will. Always work out the rules with the children for the settings in a group which could become a behaviour policy for the child care setting and encourage them to put it up with you. It is better to influence the childs behaviour rather than control it. This is very important as it is beneficial for both the child care provider and the child, the earlier a child is established right from wrong it gets easier for the child to develop in all areas. This should be consistent. Negative behaviour: negative behaviour is very distressing and frustrating when it is not managed appropriately for the one receiving end. It is good to keep it simple when explain to a child why he/she is behaviour is not helping or accepting by using positive words and remaining them of the boundaries set out in the child care setting. It best to focus more on their positive than negative behaviours. The child care setting need to address that at some point, consistently letting the children to know that negative behaviours are not accepted and they need to understand what can be allowed and what cannot be accepted. I do circle time with my preschoolers and in the circle we discuss about our behaviours and how to improve on it. And I made them to understand that bad behaviours are not awarded. We only reward good behaviours not the bad once and there are more consequences. It’s good as the child care provider to have a good tone of voice, but be consistent it goes a long way. The child will than start to build a relationship with that adult and it will encourage that child to stop saying no etc. The self-esteem, confidence and trust will come back. But make sure the setting identify the problem and work with the child and all will fall into place. Task 4- Describe the process involved in managing conflict between children and adults. You should refer to at least one behavioural theorist in your answer I will like to start off by saying that, Firstly, identifying the underlying conflicts aim and hidden agendas that drive the dispute in the first place. Children are emotional and are not ready to begin a process of resolution. It’s a step by step process and it takes patience and consistency. -approach the child/children calmly at his or her eye level using a gentle touch. Acknowledge that there is a problem/issue and suggest some ways to calm them down. I usually use the 1-10, it always work with my preschoolers. I also tell them to breathe in and out. Children need to be taught how to express their emotions without violence/ mood swings. -you the adult should not find fault in the matter or blame, because one child is always in the wrong. Stay neutral. Listen to the child/children and make sure they know you are listening to them and they are been hard by the adult. Make sure that children in the conflict talk about their needs and wants. Most of the time the issues are the â€Å"want†, the adult should stay on the want. The adult should show interest in what they are saying by noddy the head, acknowledge the feelings of each child by helping give the feeling a name e.g. frustrated etc. After defining the problems, help the children find a solution to solve the problem. If the solution is not resolved the adult will have to start again. As Dennise Colwell and Lindsey- Texas Tec University founder-gender differences children when identifying areas of conflict. So the solution is going to be what type of conflict it is. Boys and girls. Girls tended to have more conflicts with each other (peers) over thing said, displaying a child-to child conflict whereas the boys areas of conflict manifested themselves in form of disobeying the teacher. It also goes on to say â€Å"in resolving conflict, it was interesting to note that girls used peer resolution, and the boys relied on the teacher as a facilitator to resolve the conflict. In both ways the adult has a vital role to play be restoring and helping the children control their feelings. Vygotsky research†- stated that conflict with girls are words and conflict with boys are action.

A Critical Analysis Of Alternative Renewable Energy

A Critical Analysis Of Alternative Renewable Energy Introduction In this chapter I will provide brief overview and scope of the dissertation. I will present the highlights of the major topics that will be covered in this dissertation and summary will be presented of the later chapters. The dissertation will be research based and the research sources will be from journals, books and internet articles. Through this research I will explain the aims and objectives of the dissertation which will be covered in this chapter. Furthermore I will also look upon the need for alternative renewable energy in this chapter and the benefits alternative energy brings to the environment, society and corporations. The growth in the alternative energy industry will also be mentioned along with theoretical framework and research methodology. Aims and objectives The main focus of the dissertation will be on the benefits of alternative renewable energy. The supply of traditional energy resources such as oil, gas and coal are depleting and ever increasing demand of these energy resources is drawing our attention towards alternative renewable energy thus one of the aims of my dissertation is the need for alternative renewable energy. Alternative renewable energy doesnt impact the environment, society and climate in a negative way thus the second aim of my dissertation will be the advantages of various forms of alternative renewable energy sources. The investment in development of alternative energy sources is very limited primarily because of the perception that this investment will not match the profits generated by investment in traditional energy sources. Contrary to this popular opinion I have designed another aim of my dissertation which will be the benefits of alternative renewable energy to corporations. Since there is lack of confidence in big corporations so I will also consider the limitations in development of alternative energy industry and will present the solutions to these limitations in my dissertation. Justification of the subject: In the recent past the world has heavily relied on traditional energy sources such as oil, gas and coal. The growth in industrialization in all parts of the world particularly India and China and in developed parts of the world U.S, Japan and Europe has increased the global demand of oil and made these countries net importers of oil. The supply of oil by OPEC and Non-OPEC members is decreasing and there are not sufficient oil resources to meet the ever increasing demand of energy. Moreover oil has huge impacts on the society and the environment particularly in the form of oil spills. The dependency on oil is changing the climate of this earth and increasing the threat from global warming. I believe to meet the demand deficit of energy it is time that the world should consider investment and growth in alternative renewable energy sources. The decreasing supply of oil and its adverse impacts on the environment and society increases the need for alternative energy sources. Alternative e nergy sources bring along benefits to the society, environment and corporations and thus it is the need of this hour that upcoming and large oil and gas companies shift from traditional energy to alternative renewable energy. Some background to the problem: Need for alternative energy: As Hasan stated in his report Introduction to alternative energy on page 1 that the worlds dependence upon oil and the decrease in traditional sources of energy such as oil, natural gas, coal and nuclear power is changing the structure of this world. The world is heavily oil dependent rather I will say addicted to oil and the growth in industrialization in all parts of the world is increasing this dependency on oil. However at the same time there is decrease in the supply of traditional energy. The resources of traditional energy are limited and due to depletion these resources cannot match the demand of energy and thus it is believed by every authority that without alternative energy the growing demand of energy in the future cannot be met. The global supply of coal, oil and gas is limited while nuclear energy is dangerous and thus the discovery of alternative renewable energy sources is of utmost importance to meet the energy challenge. The traditional energy sources such as oil, g as, coal and nuclear power are not renewable and produce a lot of waste products and harm the environment. The smoke and chemicals produced by these sources pollutes the air and affects global warming. On the other hand alternative renewable energy doesnt impact the environment and for these reasons the need for these sources is at its peak. Alternative energy sources are environmental friendly and technologically advanced and at the same time renewable energy will strengthen the core businesses of oil and gas companies. It is believed by all that alternative renewable energy will replace the traditional energy in years to come. 1.4.2 Growth in the Renewable Energy Market: With time the world is seeing the growth in alternative renewable industry and greater investment is coming in this industry from public and private sector e.g. the investment in renewable energy capacity rose from $30 billion in 2004 to $38 billion in 2005 (Alternative energy: A global survey, 2007 pg 4). According to survey on alternative energy conducted by Goldman Sachs in 2007 the increase in investment can be attributed to following factors: The supply of traditional energy resources is uncertain and at the same time the energy cost is high which increases the cost of production. On the other hand the cost of renewable energy is low and the supply is unlimited. Alternative energy reduces cost and thus increases competitiveness and at the same time it allows small players to match the threat from big players. Traditional energy doesnt bring economies of scale not energy efficiency. Various governments through laws are promoting the use of alternative renewable energy e.g high tax on coal and at the same time grants for companies expanding in the alternative energy sector. People these days are more aware of impacts of traditional energy on the environment and thus for better future the support the alternative energy sources. Moreover the global survey conducted by Goldman sachs in 2007 also identified certain macro factors are also increasing the importance of alternative renewable energy and among them include: à ¢Ã¢â€š ¬Ã‚ ¢ Continued global economic growth: The world is seeing the emergence of new economic powers in the form of Brazil, China, India and Russia and in order for these countries to continue grow economically new alternative energy is required. . à ¢Ã¢â€š ¬Ã‚ ¢ Continued population growth: The worlds population is growing and moreover people from rural areas are shifting to urban areas. In order to meet the energy challenge of this growing population new cost effective alternative energy sources are required. .à ¢Ã¢â€š ¬Ã‚ ¢ Climate change: the traditional energy is a great threat to the climate particularly in the form of GHG emissions associated with fossil fuel and thus in order to protect the climate environmental friendly renewable energy is required. 1.4.3 Various forms of alternative energy: Alternative renewable energy is a form of energy that is renewed by the natural processes of Earth and is environmental friendly such as sunlight from the sun or wind from the air. In this section I will consider various forms of alternative renewable energy sources available which were presented by Hasan in his report Introduction to alternative energy on page 2, 3 and 4. Solar energy: Solar energy comes from the light of sun and it can be harnessed through the use of solar power cells. Sunlight is free, easy to harness and accessible to everyone. It is difficult to harness solar power on a larger level and thus solar power has more usage in home electricity production. The only cost involved in creating solar energy is the cost of solar panels. Apart from the low cost of solar energy, the power is environmental friendly and no waste byproduct is produced through the creation of this power. At the same time solar power promotes a greener future. Sun light from the sun can be used to create solar power at a domestic level and at the state level. Currently many households and companies create solar energy by putting solar panels on the roof of their buildings and thus protect the environment from unfriendly waste material and at the same time benefit from low cost of energy. Wind Energy: Wind power is another form of renewable energy which protects the environments and creates electricity at low cost. Wind power is harnessed though the use of wind turbines which are turned by the wind to produce electricity. Wind is vulnerable to weather conditions but in costal offshore and high altitude areas there is a steady supply of wind. Wind power can be used to produce electricity at a large level by using multiple turbines and at the same time at a household level. Critics of wind power claim that the generation of wind power through use of turbines result in ugly noise and kill birds however the benefits in the form of low cost and friendly environment outweigh the disadvantages. Geothermal energy: Geothermal energy is another cost effective renewable energy which draws energy from the planets core through thermal power stations. The heat from planet boils a liquid which evaporates to turn turbines, producing the electricity. The cost is low because the heat is free and only cost incurred is of a thermal station. Geothermal is an environmental friendly energy that doesnt pollute or produce waste material and it can be used for heating and cooling purpose. Hydroelectric energy: Hydroelectric power is created through water and it comes from dams which harness the power of rivers. The water passes through turbines at base of dam and thus electricity is generated. Hydroelectric energy is created on macro level by the state of or companies and not at a household level. Hydroelectric energy produces no pollution at all and promotes a greener world. Tidal Power: Tidal power is another form of renewable energy that can provide clean and free energy in the future. It is created when water from the ocean flows through the tidal stations and thus turbines create the energy. Biomass technology: Any form of renewable energy that can be created from biological matter is biomass technology. Biomass can be in the form of biofuel and biogas. Through biomass technology any material e.g. dead vegetable, crops, meat and plants can be converted to create biofuel and biogas. The transformation of these materials into electricity will save the cost and the material which if unused will be a waste product and spread pollution. Biofuel will be in liquid form while biogas will be in the form of natural gas. This technology is very cost effective and can be used to create electricity or satisfy any needs from oil or gas. . 1.4.4 Advantages of alternative renewable energy: According to the article Seven most beneficial alternative energy advantages Alternative energy offers various benefits to the environment and society and these benefits have been explained below: 1. Municipal Solid Waste Elimination The harmful fossil fuels will run out in the near future and thus to meet the energy demand the solid waste material can be used to create energy. The municipal waste or household garbage will be used to generate energy and it will be very cost effective and environmental friendly. 2. These Energy Sources Are Renewable Through alternative energy there will be unlimited supply of energy as the sources are renewable. So whether its the solar power, wind power, biofuel or hydroelectricity it wont get wasted and unlimited supply will be available for households and industries and thus there will never be an energy crisis. The oil, gas and coal resources will be finished one day however renewable energy will remain forever. 3. Local Production and Benefits The traditional energy in the form of oil and gas are produced by big players such as BP, Shell and Exxon Mobile. These companies operate in various countries and use the local resources to supply oil and gas. Moreover these resources are sold to the local population at high prices and profits are returned to the shareholders. Thus there is nothing for the local economy and the local population. On the other hand alternative renewable energy can be produced by local investors in the form of large and small businesses. The local businesses, society and government will benefit from local production of renewable energy and benefits will be in the form of low energy cost, steady taxes, generation of jobs and returns to local investors. The renewable energy will be produced locally and the involvement of foreign companies will be minimal. 4. More Environmentally Friendly Oil and gas result in creation of smoke and pollutants which impact the environment e.g. greenhouse gas emissions which harm the environment and contribute to global warming. Thus these energy sources are increasing the temperature of planet and making it a more dangerous place to live. On the other hand renewable energy does not have carbon emissions nor do they cause damage to environment. The environmental friendly renewable energy will make this earth a better place to live. 5. Better National Security: The reserves of oil and gas are under control of some countries while they are explored and distributed by only a couple of companies this means that rest of the world are dependent and on mercy of some hands. A catastrophe, unstable government or war will heavily impact the supply of oil and national security will be at threat. However on the other hand renewable energy will secure the countries more and will enhance the national security because of domestic production. 6. More Price Stability As seen in the recent past the fluctuations in the prices of crude oil resulted in financial crises and it also affected the economies of many countries and left some companies on the verge of bankruptcy. The high price of traditional energy also keeps the cost of production high. On the other hand renewable energy is very cheap which will keep the cost low and there will be no fluctuations in prices that will result in catastrophe. 1.4.5 Benefits to upcoming companies: Oil and gas sector is dominated by a bunch of large companies and thus it becomes difficult for upcoming startups to compete with them. The high barriers to entry, limited resources and control over the production reserves by these large oil and gas companies makes it difficult for upcoming companies to enter the traditional energy industry. However on the other hand through favorable government policies towards renewable energy, unlimited supply and local production startups from emerging and developing economies can compete on the basis of cost with these large companies. The alternative renewable energy brings along various benefits for these upcoming companies which were identified by Goldman Sachs in 2007 during the survey Alternative energy: A global survey and they are explained below: Feed-In Tariffs In order to promote the alternative renewable energy sector the government purchases power from these upcoming companies at a fixed rate this is set above the market price. The fixed price creates stability and reduces financing barriers for these startups. Feed in tariffs result in stable long term payments for these companies and also gives the incentive to the producer to use the most efficient source of energy. Through long term stable cash inflows from the government the upcoming companies can compete with large firms and at the same time their liquidity needs will addressed and profits will be generated. The subsidy which the government provides to these startups in the form of feed in tariffs help them to grow and match the threat from competition. Tax Credits: In certain countries government offers two kinds of tax credits to companies that produce electricity through renewable energy. Production tax credit is based on amount of energy produced from renewable sources while investment tax credit is based on amount of investment in renewable energy projects. The tax credit can be in the form of income tax, sales tax or property tax. For upcoming companies the tax credits bring along a great opportunity to invest in renewable energy. The tax credits in any form will increase their liquidity position and allow them to expand more through money saved. The tax credits along with feed in tariffs will result in cost savings and organic growth for startups. Minimum GHG emissions: Regulators in certain countries set standards for minimum GHG emissions and encourage companies to reduce GHG emissions. Those companies that exceed the minimum level are penalized while others that are below the minimum level are given incentives. Thus for upcoming renewable companies this kind of laws gives them a great opportunity to get incentives under such programs as renewable will result in minimum GHG emissions and companies will benefit from incentives. Similarly certain governments have imposed carbon tax and this kind of tax is discouraging for traditional energy companies and thus gives a great opportunity to upcoming companies to pursue a carbon free strategy. . Loans, Grants and Subsidies: In order to promote the alternative renewable energy many governments and authorities like World Bank or United nations offer grants and subsidies for upcoming companies. The grants and subsidies can be in the form of provision of land and technology, expertise or even low interest rate loan. Thus new upcoming firms can take this opportunity to address their capital requirements and though such grants and loans can step in the alternative renewable energy sector. These grants also offer great opportunities to companies in under developed countries in Asia and Africa to produce power from alternative renewable energy. Other benefits: There are various other benefits to startups investing in alternative renewable energy sector according to article Dollars from sense: The economic benefits from renewable energy and these can be later passed onto the society e.g. an investment in renewable energy project by the local investor will strengthen the local economy, help government in the form of taxes and at the same time create jobs for the local community. Secondly because of low cost of production and unlimited supply the prices will remain stable and thus this will ensure steady profits and cash flows to the company. On the contrary a sharp decline in oil prices result in losses to these big oil companies. Thirdly people now prefer energy from alternative sources because of less impact on environment so money invested in renewable energy will generate more returns than money invested in traditional energy. The increasing demand of alternative energy will result in high returns and high profits for shareholders. Theoretical framework To make the study more effective journal of corporate governance, journals of management in science and journals of industrial management were analyzed. The articles from internet were also analyzed and the theoretical framework is based on these journals and articles. In order to determine the benefits from alternative renewable energy to the environment, society and upcoming startups I will also consider the reports of various government agencies that support these programs. Many governments in developed countries offer subsidies and grants to upcoming companies planning to expand in the alternative renewable energy and moreover financial and technical assistance is also offered from international institutions like World Bank. The policy framework and benefits offered by these institutions will be analyzed in the literature review section of this dissertation. Methodological framework In order to make the dissertation fact based and reliable a lot of data was required. The research method I used to gather data was from secondary resources. Secondary resources were used first in order to understand the subject matter and validate the aims and objectives set earlier. The secondary resources that I used were journal articles, internet articles and reports from various government agencies. A lot of research has been done on alternative renewable energy in terms of benefits offered to the economy, environment, society and companies. This research from secondary data sources will be used and analyzed with literature reviews in the dissertation. The secondary research is cheap and easy to find moreover the information gathered is from reliable sources. The data was collected from librarys database and this research will be used to validate the research objectives. Quantitative and qualitative information is available on renewable energy sector and this information will b e presented during the course of dissertation. Outline of the following chapters I have divided the dissertation in five chapters. Literature reviews will be discussed in the second chapter and published information from reliable sources such as books and journals will be analyzed. In the 3rd chapter I will explain the research methods, the process used to collect data and their limitations. . In chapter 4 I will critically analyze the information gathered earlier through literature reviews and recommendations and data analysis will be presented. The last chapter will provide the synopsis of the study, limitations and the need for future study. Summary of the chapter In the initial part of the chapter the aims and objectives of the study were mentioned which are based on the need of alternative renewable energy, the benefits to the society, environment and companies and limitations of this sector. While in the later part of the chapter the overview of various alternative renewable energy methods were presented along with the benefits to the environment and upcoming companies. Last but not the least the theoretical framework and the methodology was presented.

Cinema in Toni Morrisons The Bluest Eye Essay -- Toni Morrison Bluest

Cinema in Toni Morrison's The Bluest Eye In Toni Morrison’s novel, The Bluest Eye, characters learn how to perform social roles though film. Pauline goes to the movies in search of a more glamorous identity. Instead, the unattainable beauty she sees onscreen reaffirms her low place in society. Laura Mulvey’s article, Visual and Other Pleasures, explains film’s ability to indoctrinate patriarchal social order. This ability is certainly applicable to Morrison’s novel. Film reinforces the Breedloves’ place in society, teaches Claudia to love Shirley Temple and constructs women as sexual objects for pleasure. Mulvey’s article also examines the powerful, active male gaze. In The Bluest Eye the female gaze is constructed as dirty, unnatural and wrong. Women and children in this novel are relegated to the role of passive sexual objects. Little girls are subjected to the gaze of Cholly and Soaphead Church. Mulvey defines this type of gaze as fetishistic scopophilia. In both Mulve y’s article and Morrison’s novel film is used as an instructional tool to create identity and reinforce social and gender roles. Film’s power to enforce social order is revealed in Pauline’s trips to the movies. She is drawn to the physical beauty and therefore taught to value beauty above anything else in society. Pauline receives an â€Å"education† from the movies. â€Å"It was really a simple pleasure, but she learned all there was to love and all there was to hate† (Morrison 122). Pauline learns how to order her world though film. She is taught to love beauty and hate ugliness. Film, however, also teaches her to hate herself because of her ugliness. At first Pauline identifies with the beautiful white women she sees in the movies. ... ...so presents the idea of scopophilia and active male gaze. Morrison further examines these ideas by constructing an active female gaze. When Pecola and Claudia experience this type of gaze they do not feel powerful, but sinful. Morrison also depicts women in the role of passive sexual objects. These women are forced to submit to the male gaze and are powerless to control it. In The Bluest Eye Morrison examines Mulvey’s assertions about the role of cinema, the active male gaze and the passive female. She proves cinema’s ability to assign social scripts and the total domination of the active male gaze over little girls. Works Cited Morrison, Toni. The Bluest Eye. New York, New York: Penguin Group, 1994. Mulvey, Laura. â€Å"Visual Pleasure & Narrative Cinema.† Visual and Other Pleasures. Bloomington, IN: Indiana University Press, 1989. 14-26.

Essay --

Introduction Arcor est une socià ©tà © argentine fondà ©e en 1951 par Fulvio Salvador Pagani à   Arroyito, Cordoba. La socià ©tà © est dans l'industrie alimentaire, dans ses produits, nous pouvons trouver de la nourriture, biscuits, crà ¨mes glacà ©es, bonbons et chocolat. Son objectif comme socià ©tà © est d'à ©laborer des produits de qualità © accessibles à   tous les consommateurs dans tout le monde. Arcor est le premier producteur de bonbons dans le monde et la plus grande socià ©tà © argentine avec le plus ouvert marchà ©s, il y a des usines en Argentine, au Pà ©rou, au Mexique, au Brà ©sil et au Chili, l'exportation vers 120 pays sur les cinq continents. Aussi, Arcor fait son propre emballage et il est le premier producteur de cartons en Argentine. Ses revenus sont d'environ 3,300 millions de dollars (C.A) et compte environ 20,000 employà ©s. En 2005, Arcor fait un partenariat avec Danone, ils faisant la plus grande entreprise de biscuits et de cà ©rà ©ales en Amà ©rique du Sud, Bagley Latinoamerica SA. En 2006, une alliance stratà ©gique avec Bimbo au Mexique pour la distribution de chocolats et de bonbons sur le Mexique et le reste du monde a à ©tà © fait. Depuis 2004 Arcor dà ©cidà © participer à   la RSE, et en 2009 ce concept de la RSE passer à   un concept plus abarcative et complà ¨te de la durabilità © et soutenabilità ©. Dans son plan de dà ©veloppement durable Arcor a dà ©fini cinq à ©tapes ils respecter pour rendre leur entreprise, ils sont; 1. Utilisation rationnelle de l'eau. 2. L'efficacità © à ©nergà ©tique et la minimisation des impacts qui contribuent au changement climatique mondial. 3. Utilisation rationnelle de l’emballage. 4. Une alimentation saine. 5. Respect et la protection des droits des travailleurs. Ajoutà © à   cela, les actions groupe Arcor rend les actions plus humani... ...ccà ¨s dans toutes les rà ©gions. En 2012 est effectuà ©e à   la production de cà ©rà ©ales, un marchà © du monde en pleine croissance et hautement concurrentiel. Fournisseurs La relation d'Arcor avec ses fournisseurs est une relation dans laquelle cherche un dà ©veloppement durable et soutenu à   travers d'une relation à   long terme qui supportera ceux-ci à   à ªtre intà ©grà © encore plus à   la chaà ®ne de valeur d’Arcor. Arcor veut porter cette forte relation avec ses fournisseurs à   ses produits pour qu'elle les soit transmise à   ses consommateurs puisque son objectif est d'obtenir l'excellence et la qualità © en ses produits et les services. Le but d’Arcor avec ses fournisseurs dans leurs mots  « Nous avons besoin d'Arcor fournisseurs qui partagent la philosophie de l'entreprise donc cherchà © à   à ©tablir des relations de confiance à   long terme. Grà ¢ce à   une gestion durable de la chaà ®ne de valeur  » Essay -- Introduction Arcor est une socià ©tà © argentine fondà ©e en 1951 par Fulvio Salvador Pagani à   Arroyito, Cordoba. La socià ©tà © est dans l'industrie alimentaire, dans ses produits, nous pouvons trouver de la nourriture, biscuits, crà ¨mes glacà ©es, bonbons et chocolat. Son objectif comme socià ©tà © est d'à ©laborer des produits de qualità © accessibles à   tous les consommateurs dans tout le monde. Arcor est le premier producteur de bonbons dans le monde et la plus grande socià ©tà © argentine avec le plus ouvert marchà ©s, il y a des usines en Argentine, au Pà ©rou, au Mexique, au Brà ©sil et au Chili, l'exportation vers 120 pays sur les cinq continents. Aussi, Arcor fait son propre emballage et il est le premier producteur de cartons en Argentine. Ses revenus sont d'environ 3,300 millions de dollars (C.A) et compte environ 20,000 employà ©s. En 2005, Arcor fait un partenariat avec Danone, ils faisant la plus grande entreprise de biscuits et de cà ©rà ©ales en Amà ©rique du Sud, Bagley Latinoamerica SA. En 2006, une alliance stratà ©gique avec Bimbo au Mexique pour la distribution de chocolats et de bonbons sur le Mexique et le reste du monde a à ©tà © fait. Depuis 2004 Arcor dà ©cidà © participer à   la RSE, et en 2009 ce concept de la RSE passer à   un concept plus abarcative et complà ¨te de la durabilità © et soutenabilità ©. Dans son plan de dà ©veloppement durable Arcor a dà ©fini cinq à ©tapes ils respecter pour rendre leur entreprise, ils sont; 1. Utilisation rationnelle de l'eau. 2. L'efficacità © à ©nergà ©tique et la minimisation des impacts qui contribuent au changement climatique mondial. 3. Utilisation rationnelle de l’emballage. 4. Une alimentation saine. 5. Respect et la protection des droits des travailleurs. Ajoutà © à   cela, les actions groupe Arcor rend les actions plus humani... ...ccà ¨s dans toutes les rà ©gions. En 2012 est effectuà ©e à   la production de cà ©rà ©ales, un marchà © du monde en pleine croissance et hautement concurrentiel. Fournisseurs La relation d'Arcor avec ses fournisseurs est une relation dans laquelle cherche un dà ©veloppement durable et soutenu à   travers d'une relation à   long terme qui supportera ceux-ci à   à ªtre intà ©grà © encore plus à   la chaà ®ne de valeur d’Arcor. Arcor veut porter cette forte relation avec ses fournisseurs à   ses produits pour qu'elle les soit transmise à   ses consommateurs puisque son objectif est d'obtenir l'excellence et la qualità © en ses produits et les services. Le but d’Arcor avec ses fournisseurs dans leurs mots  « Nous avons besoin d'Arcor fournisseurs qui partagent la philosophie de l'entreprise donc cherchà © à   à ©tablir des relations de confiance à   long terme. Grà ¢ce à   une gestion durable de la chaà ®ne de valeur  »

Skills and Learning Statement Acca

Skills and Learning Statement Here, I will be discussing my experience, which I have gained while working on the project: ? Things learnt during the meetings with Project Mentor – Mr Raj My meetings with project mentor became a key success factor for my project. He showed me the direction from where I could start my project and reach to conclusion. Most of the meetings were held personally, which proved more effective than other sources of communication. I also managed to secure his personal contact number, which enabled me to contact him from time to time helping me solve my confusion relating to research. First meeting On our first meet I did not have a clear idea with what am I going to discuss with him. I was confused, rather lost with a couple of options/ideas in terms of the project, but my mentor immediately caught my uneasiness and he himself initiated the discussion. He asked me some questions regarding my interest and objectives for choosing the particular project an d spotted the ideal topic on which I should research and write a report on. This was the time when he gave me basic outlines on how should I approach the subject, the ways I should analyze it and so on. It was quite basic, but it was our first meeting, he didn’t want to put pressure on the first day. From above, I learnt that planning should be the initial stage of any topic or subject. Even before the meeting, if I had only planned everything in advance, it would have been more productive. †¢ Second meeting On this occasion I was much more organized and had a clearer idea of what I was going to talk about with him. I was more confident, which helped me initiate the discussion and ask more questions that further helped securing his trust in me. But, during the meeting, he realized that I was deviating from my subject area. Therefore he gave me certain suggestions through which I was able to draft a report structure, so that I do not go off topic yet again. Some other recommendations include approach to report, critical evaluation and conclusion. From this meeting, I learnt how to design a project structure and how to approach the subject area, concentration being the key. †¢ Third meeting This is the time when I made my first presentation, when I showed first draft through a slide show to my mentor and a group of people (mentor’s colleagues). My familiarity was limited to my mentor, which made me nervous and gradually affected my presentation in front of unfamiliar group of people. But, I managed to give my best and eventually ended up answering most of the questions asked by audience. Since beginning, I found it too hard to make judgements and reach to conclusions from the information I gathered. As a result, project was redrafted so many times that it became very frustrating for me. Further, my mentor kept stressing on a point that is to be critical to what I wrote from the beginning to the end. He believed by being critical one can improve one’s own work, which I later realized was true. This was a good learning part of my project, from which I learnt: -How to present yourself in front of others. -How to be confident when we are dealing with questions asked by audience at the time of a presentation. -How to attract other people’s attention and make them more interested in one’s topic. ? Personal performance on project objectives: In the event of data collection process, I was hoping that I have answers to all questions, but from actual analysis I realized that sometimes reality is different than what you think it is. The preliminary source of data was the company’s annual report. The information presented in financial statements is only a summary of company's operations and financial performance, which is normally related to events, which took place in the past. Ratio analysis was used to analyse the information contained in financial statements. Both of the companies being public ltd. companies, the research question was answered in greater depth as I got access to required information on non financial indicators, corporate governance structures and the likes. While some best practices are only included in company’s internal documents such as internal audit reports, I did not have access for the same, which I believe was one of the drawbacks I faced while working on this project. What I got was external and past information of the companies and on those bases I did the assessment of their decision. But, I am sure that internal information may have been more helpful. I believe that the quality of RAP would have been much better, if only the data collection was successful i. e. if I could get precise information, e. g. I could not manage to secure data for overall airline industry i. e. the overall financial ratios, which could be used to compare with the chosen companies. Attempts were made to gather data through calling and e-mailing, BA and Iberia, but all in vain. Also initially, I didn’t take referencing concept seriously. But through out my research review by different people especially by my mentor I found out how important referencing of data was. Now, I understand the necessity of referencing, corresponding to data gathered. Finally, as per the information availability, the amount of research I elieve was reasonably enough to cover whole aspect of the project. I constantly strived to get the best answers, making my project worthwhile. This was the best practice for my research to make it more objective than subjective. ? Demonstration of my interpersonal and communication skill: As suggested by my mentor I gathered my thoughts together before I started writing my report or even a to pic. It helped me enhance my skills from structuring my report to keeping it in a flow, which I feel I acquired through my ACCA papers. During the initial stages, the most prominent problem I faced was the mis-communication, may be due to the communication gap between me and the people with whom I worked till the finalisation of report, especially with my mentor. This I feel is very natural, when you are not meeting your mentor everyday and if there are some doubts, one has to email the other, leading to mis-communication. Also, every person has a different thought process, viewpoint and lookout. Some agree to it, while others don’t. To be honest even I didn’t like some of the comments and suggestions given by my mentor. This led to some complications in my project, i. e. basing on different opinions. But, to solve the problem, adequate steps and efforts were put in to reduce the communication gap. Presentation stage – This was the most dreaded part of my project as I have never made a presentation in my life in front of a group of people. I had to practise hard to improve my presentation skills, for which I made some presentations from a mirror to my family and friends. I tried to learn from negative feedback, while positive comments were taken well into consideration basing it as my strengths for presentation. Overall from each meeting, Mentor suggested that things could be better if I work on my verbal communication skills, which he said could be improved by interaction with more people. Mentor also suggested me to stick to one point to reduce any confusion. Interpersonal skills, which I developed with time, helped me in a manner where I communicated with different people in regards to my project. I learnt how to respect other’s opinions and views but at the same time how to exchange my views in an appropriate manner. As I mentioned earlier, my mentor was very critical, which helped me learn a lot from him. I realised that if I control my ego, then I can probably interpret in more efficient way. I learnt that the change in my attitude will help me enhance myself and my skills for my further professional career. ? Impact of project in my accountancy studies and employment career From this project report I found other sources of gaining knowledge other than lectures in college. This project was a learning curve for me, which improved my adaptable learning skills, which I feel will definitely help me in my future professional encounters, where I will have to be flexible at every stage. The techniques to study and analyze the project are all related to my past and current studies and future career. In my past education system, I often relied on understanding the techniques and models to solve case studies, but the current project report improved my critical thinking skills, which I believe will not only be supportive to my further ACCA papers but also to my career. The project provided me the knowledge i. e. what does each and every model I used meant and how was it implemented, in the real world? Furthermore, improvement in my writing style would help me score good marks in my exams. Since, there was a word limit for RAP, through this project I enhanced my writing skills i. e. to write to the point and not beat around the bush. The project did help me to consider time limit, which improved my organisational skills that should be helpful for my future career. Time management is important to meet deadline for any project. By this time I feel I have became more capable to plan and organize my further ACCA papers. My research work also improved my reading skills, which I believe would lead me to finish my exam in a limited period of time provided. The project work made me interested into reading newspapers, different kinds of articles, business pod casts and magazines, from which I will gain more knowledge and it may also be helpful for my future career. Through out this research I identified my strengths and weaknesses along with my personality, which will lead me to beat my drawbacks and enhance my skills in my accountancy profession.