Warburtons Location Essay Example

Warburtons Location Essay Warburtons is a private limited company. The Warburtons family owns all the shares of the Warburtons Company. The warburtons shares cannot be sold in the stock exchange or advertised for sale publicly through newspapers. If shares need to be sold they need to be sold privately with the agreement of all of the other shareholders but first they would have had to be offered to the other shareholders. Private limited companies have a limit to their liability. Waarburtons being private limited means that they have a limit to there responsibility for the debts of the business. If the business does go in to debt they only risk losing the money, which they have put into and invested in the company. They will not lose their personal possessions like in other ownerships. The Warburtons liability is limited because it is a private limited company. This means that nobody is liable for the debts if it went into insolvency the company owners would only lose the money that it put into the business. They wouldnt lose their possession in which they own. This is because they have limited liability and are incorporated. But Warburtons do have public liability insurance in case anything bad does happen. We will write a custom essay sample on Warburtons Location specifically for you for only $16.38 $13.9/page Order now We will write a custom essay sample on Warburtons Location specifically for you FOR ONLY $16.38 $13.9/page Hire Writer We will write a custom essay sample on Warburtons Location specifically for you FOR ONLY $16.38 $13.9/page Hire Writer Warburtons chosen being a limited company because it works best for them. It is the most convenient method of ownership for them. This is because of the liability. If Warburton lose everything they wouldnt become bankrupt they would be come insolvent. They would only become insolvent if they didnt pay their bills or cant sell anymore. Only Private limited companies and Public limited companies can claim insolvency. This is because they both have limited liability and are only liable for the debts of the company to the value of their share holdings in the Warburtons Company. If the warburtons company was a partnership it would have unlimited liability and could become bankrupt if it doesnt pay its bills. If one of the Warburtons family died or became bankrupt the partnership would have to be dissolved. So warburtons being private limited works out best because it is safer for the owners. If warburtons wasnt a private limited company I think that being a Public Limited Company would work. I think that being a Public Limited Company would work out for them. This is because the Warburtons Company would still have their limited liability. If they have limited liability they can claim insolvency. If warburtons became a public limited company the Warburtons family would own it anymore though. It would be owned by the general public and shareholders so it would be a family baker anymore. Being owned by a partnership would work out well because they are a family and all could be joint owners of the company, but they would no longer have limited liability they would have unlimited liability and if they couldnt pay there bills they would become bankrupt, and could lose everything they own. The best ownership for Warburtons is what they currently have. That is being a private limited company because it suits all of there required needs. War burtons location is mainly in the center of England. It has a one bakery and depot in Scotland and has one depot in Wales apart from that it has no other bakeries in Wales and Scotland. So from that you can expect them not to trade in Scotland or Wales. Also Warburtons have no bakeries or depots in the south or east of England so they dont sell there. But Warburtons are in the process of building a new bakery in the London area. Here is a map showing the locations of the bakeries and depots also showing the areas in which Warburtons trade in: The locations for all of the bakeries are good. They are built by good transport links so it can deliver to most of the U. K. mainland. From how many bakeries and depots Warburtons own they are still able to sell and serve more than 60% of the U. K. mainland. Being in the location that they are in helps it serve the U. K. When the plant in Enfield is finished it will open them up to sell products in the south east of England something, which they havent done before. But for Warburtons to fill in its main goal which is to be Britain favorite baker it is bakeries and depots in the south, the east, required for them to open up more Scotland and Wales area until it does this it will not be Britain favorite baker and it will not complete there mission statement. The locations of the Warburton bakers help the company and doesnt hinder them. Warburtons Structure The Warburtons business consists of many different departments in order for it to be successful. All of these are linked together and require each other to work and make Warburtons a successful company. Here are the main departments, which make Warburtons what it is today: Marketing- accesses the market place and develops the customers needs and requirements. Also to promote new products. These are in charge of the adverts, which we see on the television. Product Development- This department is in charge and involved in developing and improving there products which they sell, whether it aims to improve ingredients of an existing product or create a new one. Van Sale Driver- This involves delivering orders from the factory where the product is baked to the supermarket shelves and independent stores like cash and carries. This is the crucial part of the working team. If it fails the company will lose their money and a load of bread will go to waste. Sales Development- This team involves selling there products to the supermarket e. g. ) ASDA, Safeway, Tesco etc, and making sure that they close the deal. Also they have to make sure that the bread is on the supermarket shelves on time. This again is a crucial job because they are the ones who sell the bread. Customer Service- This involves dealing with their customers on a daily basis. This could involve answering telephone calls, which is the most common one, replying to letters or emails. These dont just deal with complaints from customers the customer care unit also deals with question, queries and of course complaints. Human Resource Officer- This part of the company is involved in dealing with the Warburtons labor work force. The department is involved in interviewing new workers, disciplinary procedures, advisory management, law issues etc. Operations- This department involves sorting out and organizing the operation and distribution. Warburtons has the largest fleet of delivery vehicles in the country. They involve ensuring that there product arrives at the shop on time and in good sellable condition suitable for selling the product.

Tradition and Dissent in Early English Christianity essays

Tradition and Dissent in Early English Christianity essays In what ways has Roman Catholicism been an example of religious tradition in England? When considering ways in which Roman Catholicism has been an example of religious tradition in England we need to first look at how its position as the established church was overturned in the sixteenth century. We then need to consider ways in which Roman Catholicism continued to be seen in the religious life of the country. We need to look at individual examples of its influence to decide whether they are cases of tradition or dissent or a combination of both. At the beginning of the sixteenth century the predominant religion in England was Roman Catholicism. During the course of the century this position was eventually overturned in favor of Protestantism. The changes began under the reign of Henry VIII when Catherine of Aragon failed to produce a male heir to the throne. Henry wished to marry Anne Boleyn but in order to do this he needed to annul his marriage to Catherine of Aragon, forbidden in the Roman Catholic Church. Henry denounced Roman Catholicism and dissolved its monasteries. During Henry's reign Protestantism became the official religion of England although the English church remained traditional in terms of doctrine and religious practice. Henrys son Edward was crowned in 1547 after Henrys death. This soon lead to radical changes in Protestant England. A new Protestant order of service was compiled by Thomas Cramner and imposed in 1549. This was revised and became more Protestant orientated in 1552. During this time Catholic practices were subdued in an effort to eradicate Roman Catholicism. Catholicism was briefly restored under the reign of Edwards half-sister Mary I on his death in 1553. Mary, a devout catholic attempted to restore Roman Catholicism to its former status. This attracted minor opposition from some convinced Protestants including Archbishop Cranmer however the return to Catholic tradit...

Rechazo de solicitud de tarjeta de residencia para EEUU

Rechazo de solicitud de tarjeta de residencia para EEUU Aunque cumplas con los requisitos para solicitar una tarjeta de residencia es posible que la peticià ³n sea denegada. Estas son las causas y quà © se puede hacer. Lee con atencià ³n esta lista de 42 causas que te hacen inadmisible (esa es la palabra que se utiliza tà ©cnicamente) para recibir la tarjeta de residencia. Lo ideal es conocerlas antes de meter los papeles con Inmigracià ³n, y asà ­ ver cules son las posibilidades de obtener la residencia. Pero si ya ests al final de la tramitacià ³n y te dicen que no, debes saber si puedes hacer algo. Y, en ese caso, lo quà ©. Causas de denegacià ³n de la tarjeta de residencia por ser inadmisible Padecer cierto tipo de enfermedades contagiosas o carecer de determinadas vacunas.Sufrir de enfermedades fà ­sicas o mentales de tal modo que puedas causarte daà ±o a ti mismo o a otros.Alcoholismo.Ser un drogadicto o haber sido condenado por violar alguna ley que regula las drogas ilegales, tanto en Estados Unidos o en cualquier otro paà ­s del mundo.  Ser un traficante de droga o participar de cualquier modo en ese tipo de delito.Ser esposo/a y/o hijos de un traficante, si se ha recibido dinero del narco en los à ºltimos cinco aà ±os.Haber sido condenado por un delito inmoral. Tener dos o ms delitos con una condena de cinco aà ±os o ms.Haber sido condenado por un delito agravado.Ejercer o haber ejercido la prostitucià ³n o haber solicitado los servicios de una prostituta (o, en su caso, de su versià ³n masculina). Esto aplica por diez aà ±os.Pretender obtener inmunidad para no ser procesado en EEUU por un delito y conseguir asà ­ salir del paà ­s.Haber realizado activi dades que comprometan la seguridad de los Estados Unidos. Haber cometido o haber conspirado para cometer un delito de trfico humano. O ser el esposo/a o hijo/a de tal persona y haberse beneficiado de ese delito en los à ºltimos cinco aà ±os.Realizar o haber llevado a cabo labores de espionaje o haber participado en un intento para derrocar al gobierno de los Estados Unidos.Haber realizado cualquier actividad que pueda clasificarse como terrorista.Membresà ­a en un partido totalitario, en el comunista o en el partido nazi.Haber participado en un genocidio.Ser una carga pà ºblica o cuando es probable que se va a ser en el futuro.Haber participado de cualquier forma en lavado de dinero o pretender entrar a EEUU para desarrollar esa actividad delictiva.Ser un mà ©dico o personal de sanidad que carece de la debida cualificacià ³n o certificacià ³n.Estar ya en Estados Unidos y haber entrado al paà ­s cruzando ilegalmente la frontera. Es decir, no hubo un control migratorio en una aduana terrestre, en un puerto o en un aeropuerto y, por lo tanto, ningà ºn oficial de inmigracià ³n admitià ³ o le concedià ³ una parole al extranjero que ahora solicita la green card. No haberse presentado en Corte cuando se tenà ­a una citacià ³n durante un proceso de deportacià ³n.Haber presentado o utilizado un documento de identificacià ³n falso. Asegurar falsamente que se es ciudadano de los Estados Unidos.Llegar a EEUU como polizà ³n  Haber que han violado las condiciones de una visa de estudiante.No tener documentos que son necesarios para obtener la green card.Haber sido penalizado civilmente de acuerdo a las disposiciones del artà ­culo 247C la Ley de Nacionalidad e Inmigracià ³n (INA, siglas en inglà ©s).Cumplir con alguno de los supuestos que hacen a una persona inelegible para poder adquirir la ciudadanà ­a americana, segà ºn los artà ­culos 314 y 315 de la INA.No haber cumplido en tu paà ­s con la obligacià ³n del servicio militar.Haber sido expulsado de Estados Unidos nada ms llegar a las fronteras del paà ­s.Tener o haber   tenido presencia ilegal en Estados Unidos.Cometer una infraccià ³n inmigratoria y despuà ©s continuaron vi viendo en Estados Unidos en una situacià ³n de presencia ilegal. Haber sido deportado Haber sido deportado y despuà ©s de su deportacià ³n han vuelto a cruzar ilegalmente a Estados Unidos, causando asà ­ lo que se conoce como prohibicià ³n permanente. Practicar la poligamia.Secuestro internacional de nià ±os.Haber votado ilegalmente en Estados Unidos.Haber renunciado previamente a la ciudadanà ­a para evitar pagar impuestos.Haber tenido  una visa de intercambio J-1 hasta que pasan dos aà ±os viviendo fuera de EEUU en los casos en los que aplica, que no es siempre.Cuando tu presencia en EEUU puede ser calificada de que serà ­a un perjuicio para el paà ­s.Haber reclutado a nià ±os-soldados o cometido tortura o asesinatos extrajudiciales.Haber atentado gravemente contra la libertad de religià ³n cuando se actuaba como oficial de otro paà ­s. Haber ayudado a indocumentados a entrar ilegalmente a Estados Unidos. Cà ³mo Estados Unidos sabe que se ha realizado alguna de esas actividades El gobierno de los EEUU obliga a todos los solicitantes de una tarjeta de residencia a someterse a unas pruebas biomà ©tricas, entre ellas, a la de huellas dactilares. Esto permite obtener mucha informacià ³n tanto de actividades realizadas en USA como fuera. Si cualquier agencia del gobierno se da cuenta de que has mentido en relacià ³n a uno de esos asuntos las posibilidades de que en el futuro puedas conseguir algà ºn beneficio migratorio son prcticamente nulas. Quà © hacer si si en tu pasado hay alguna actividad incluida en esa lista Si todavà ­a no se ha iniciado la tramitacià ³n de la tarjeta de residencia, consular con un abogado de inmigracià ³n especialista en tu tipo de problema. Y saber de antemano quà © se puede hacer. Si la tarjeta de residencia te ha sido ya denegada, consulta con un abogado de inmigracià ³n especialista en este tema para analizar si: Puedes pedir un perdà ³n (waiver). Estos son los requisitos y los trmites para solicitar el perdà ³n.  Adems, los familiares inmediatos de ciudadanos que estn en Estados Unidos y cuyo à ºnico problema es estar ilegalmente en el paà ­s y no pueden ajustar su estatus podrà ­an en algunos casos calificar para el perdà ³n provisional I-601A. Si hace muchos aà ±os (2001 o antes) se tuvo una peticià ³n aprobada a favor de un inmigrante, estudiar si se cumplen los requisitos para beneficiarse de la proteccià ³n 245(i). Si la prohibicià ³n para obtener la tarjeta de residencia por la causa que te afecta expira tras el paso de un nà ºmero determinado de aà ±os, ya pasaron y ya no habrà ­a ese problema.Si te afecta lo que se conoce como una prohibicià ³n permanente (permanent bar). Es muy difà ­cil de conseguir un beneficio, pero no imposible. Dependiendo de la causa de la prohibicià ³n y del tipo de visa que se desea solicitar es posible solicitar el perdà ³n en cualquier m omento o puede que sea necesario esperar como mà ­nimo  10 aà ±os fuera de Estados Unidos. O si simplemente no hay nada que hacer. Consejos para probar conocimientos En asuntos de inmigracià ³n, cuando ms sepas, mejor. Toma este test de respuestas mà ºltiples  para verificar que tienes los conocimientos bsicos para obtener y conservar la tarjeta de residencia.   Es un proceso largo y costoso. Cuando menos errores se cometan, mejor. Y este test te ayuda a mejorar tus conocimientos. Este es un artà ­culo informativo. no es asesorà ­a legal.

Organizational Behavior Case Study Example | Topics and Well Written Essays - 750 words

Organizational Behavior - Case Study Example Secondly Turner found that the activities of the concern lacked due organizing elements which made the organization suffer from financial and strategic crisis. Thirdly the President felt reluctant to enhance the communication activities amongst the people working in the management groups thereby restricting teamwork and sharing of resources. Fourthly owing to lack of proper communication the President failed to learn the right potential of his managerial team which thereby rendered in reducing motivation and productivity. Fifthly, Cardullo reflected a sense of adamant and destructive attitude in his dealings with subordinate team members. In addition to being rough with people, Cardullo declined to understand the potential of the advices and suggestions rend from the subordinates thus reflecting a total disregard to such. Sixthly, Cardullo owing to his shortsightedness declined to understand the advantages that the firm would receive in incorporating the new strategies produced by Tu rner but continued focusing only on the outcomes-dropping margins and financial health. Thus the President of Modern Lighting Incorporation reflected a continuing sense of being reluctant to the problems and issues faced in by the people both at the managerial and subordinate level. The President hooked on to his own ideas only and disregarded any form of communication in regards to formulating strategic decisions in regards to gaining on in margins and markets. Ineffective organization and decision making activities coupled with lack of communication and teamwork worked to enhance the failure of the corporation in regards to falling margins. Behaviors and Activities of Individuals Illustrating an Impact on the Issues An effective leader requires effective communication with the people employed in the different levels of the concern pertaining to managerial and subordinating ranks to gain potential feedbacks and suggestions. Such level of interaction would help the manager gain pote ntial information to formulate strategic decisions (Singla, 2010, p.453-454). In regards to the case Pat Cardullo is found to avoid having any form of potential communication with managerial members like Jamie Turner and other subordinate members like Tim Kelly and Ernie Dennis. Lack of proper communication thereby tends to create a rift between the people employed in different levels thereby jeopardizing productivity and motivation. Further Pat Cardullo focused on independent working rather than working based on rationalistic argumentation between people working in parallel positions or between managers and subordinates. Working based on rationalistic arguments tends to increase productivity rather than working in an independent fashion (Kreitner and Kinicki, 2008, p.359). Again Pat Cardullo is found to work on setting a managerial objective of gaining on in margins without rendering possible insights to his team about the process in accomplishing such. He is also observed to be in flexible to the ideas rendered in by subordinates and managerial team to gain on margins and dependable on short run objectives (Koontz and Weihrich, 2006, p.93). Finally Pat Cardullo is observed to promote groupism in the company through using Julie Chin in gaining information about activities of Janie Turner. The extent of groupism tends to create distortion in organizational relationships

Globalization and Its Impact on Business Essay Example | Topics and Well Written Essays - 2500 words

Globalization and Its Impact on Business - Essay Example The purpose of the project was meant to inform company B on the need to implement the best practices for communicating in a multicultural environment. The objectives of the project were implemented and this included the best practices and recommendations vital to achieving success in a multicultural environment. The conclusion was also included, which summed up the research report for practices and recommendations vital to achieving success when dealing with diverse cultures. I submit herewith a report on recommendations and the best practices for intercultural communication that Company B will employ. This will help the company to solve communication barriers; thus conducting business effectively in the internal markets. The main purpose of this report is to offer recommendations and best practices that Company B should employ in order to communicate effectively across diverse cultural backgrounds. Therefore, the company should employ effective practices for intercultural communication in China markets. Questions or any further information relating to any recommendation or practices raised in the project should be directed to me. However, questions of administrative nature may be directed to the managerial leaders of the company. The globalization era has altered the way companies carry out business and also communicates across diverse cultures. The Internet and current technology have paved way to new marketplaces, which enables companies to promote their business in the international or new geographic areas and cultures. The world demands marketing experts who are capable of recognizing the rising communication complexities across cultural borders. The intercultural communications are radically becoming significant in the current globalized world. This is especially to companies going global or those companies carrying out international business, as well as, handling customers from diverse cultural backgrounds.

Hobbes` Rwandan Leviathan Essay Example for Free

Hobbes` Rwandan Leviathan Essay In 1994 the world publicity was shaken by the events in Rwanda, which later were written down in the history books as ‘Rwanda crisis’. According to the local sources, however, this tragedy had been rooted long before the indicated year, particularly it is reported to start in 1990. 1990 is marked by Uganda forces having invaded Rwanda. In addition, this was aggravated by the fact that two presidents of Burundi were assassinated. In order to get the more complete outlook on the situation before the crisis one should be aware that in 1994 (before the black day of the President of Rwanda, Habyarimana, killing) there were one million of displaced people in Rwanda constantly fleeing from the north of the country to the capital Kigali (1, 2006). Hence, to accommodate for all this vast mass a very huge refugee camp had been organized. After their President was killed these people rushed to the city to grab everything they could. As a result there were more than 300 000 deaths between 1990 and 1994, which prevents us from limiting the crisis to the year of 1994 only (1, 2006). But this was only a preface. In brief, the Rwanda crisis can be described as follows: â€Å"The lives of nearly a million people had been taken within 100 days in 1994, as extremist members of the Hutu majority turned on the Tutsi minority and moderate Hutus, vowing to exterminate the Tutsi and their influence on Rwandan society† (2, 1994:4). This massacre was stopped only when the Tutsi-dominated Rwandan Patriotic Front (RPF) threw down the acting genocidal government. Yet, that developed into another blood bath with over two million of Hutu refugees heading for Burundi, Tanzania, Uganda and Zaire (current the Democratic Republic of Congo), etc. Just five days from July 14 to 18, 1994 about 850,000 people crossed the border to Goma in eastern Zaire (2, 1994:5). Even today these to the great extent, innocent Hutus are deprived of basic human rights and numerous cases are known when their human rights have been abused by the RPF (that is now at the helm) and they were returned by force to their Motherland where they do not have any rights at all. The major part of the refugees fled out because of fear convinced (owning to Hutu Power propaganda) that the Tutsi were a â€Å"subhuman† race willing to enslave and extirpate the Hutu people. However, their genocidaires quickly took over the refugee camps. Instead of safety refugees found intimidation, starvation, tortures and death. International humanitarian organizations were powerless and forced to provide aid through the genocidaires or just leave hundreds of thousands of refugees in trouble and distress. The Rwanda crisis proved how unprepared was the international community to dealing with refugee crises that involved threats to peace and security in the world. What is more, the novel Rwandan government together with their allies from Zaire attacked and wiped the refugee camps off the face of the earth claiming that ‘the camps posed incredible and intolerable threat to Rwandan security’ (3, 2006). Thousands and thousands of refugees were killed. Thousands more fell victims to cholera that set in along with other contagious diseases (such as dysentery, malaria, etc. ) as a consequence of people’s exhaustion, lack of food and drinking water. One may suppose that the described above conflict and crises that follows may definitely be a vivid example of Hobbes’ ‘rational’ theory according to which every man lives in fear, as well as the father of rational philosophy did himself. Hobbes once mentioned: Fear and I were born twins together (4, 1996; I: 11). In his main theoretical work and his masterpiece, the Leviathan, Hobbes suggested that there are two methods of state formation: commonwealth by institution commonwealth by acquisition (4, 1996; XIX: 147). With regard to the former, Hobbes supposed that at the uprise of civilization, individuals existed in such state of nature, when life was a perpetual conflict in which men were one another’s enemies. Furthermore, different individuals had relatively equal power, thus being unable to guarantee actual personal security for themselves. As a result, due to such hostile environment, the individual, suffers continued fear, and the danger of violent death and a way of life that is solitary, poor, nasty, brutish and short (4, 1996, I: 12). Even more, â€Å"nature hath made men so equal in faculties of body and mind†¦Ã¢â‚¬  that no â€Å"man can thereupon claim to himself any benefit to which another may not pretend as well as he† (4, 1996, XVII: 118). In general, this may be regarded as a society without acting laws and authorities with â€Å"all man have a right to everything†, and situation when â€Å"no action can be unjust† (4, 1996, XVII: 118). Moreover, the described state of nature leads, according to Hobbes, to the condition of war war of all against all, in which human constantly seeks to destroy each other in an incessant pursuit for power (4, 1996, XVII: 118). However, this is not the war we are used to denote with this word. It is rather a condition of awareness about enemies than the act of violence itself. Instead of promoting war, Hobbes emphasizes that war cannot bring any benefits or provide any additional security. His purpose is to convince the readers that ruling power would save people from those unnecessary perils caused by the state of nature. Hence, such unfavorable state of nature, as Hobbes puts it, should and will prompt individuals to organize a ‘civil state’ with a monopolistic sovereign on the head by means of force and coercion. Such monopoly with absolute power will be able to ensure to the individuals safety from other members of their society, as well as protect from external intrusion. Therefore, from the recognition of the necessity for social order and peace people consent to obey to the sovereign. (4, 1996; XVIII: 127). Therefore, it would be more accurate to consider Hobbes’s ‘war’ to be a kind of competition or contest not the real military operations involving victims and bloodshed. It can be compared even to the emulation between two men who want to attract some woman they both like. Moreover, the author of Leviathan himself drives us to this conclusion by the following words: â€Å"So that in the nature of man, we find three principal causes of quarrel. First, competition; secondly, diffidence; thirdly, glory† (4, 1996; XVII: 119). He explains this again by the human nature, namely its faults: all men are by nature provided of notable magnifying glasses (that is their Passions and Self-love,) through which, every little payment appeareth a great grievance; but are destitute of those perspective glasses, (namely Moral and Civil Science,) to see a farre off the miseries that hang over them, and cannot without such payments be avoided. From this point of view, it seems, to my mind, obvious, that Rwanda civil war is not the case of Hobbes’ ‘state of war’. For Hobbes seizure of power meant improvement of the living conditions of people, even more it was the only way of providing them. The best society organization, from his standpoint, was the commonwealth in the meaning â€Å"a multitude of people who together consent to a sovereign authority, established by contract to have absolute power over them all, for the purpose of providing peace and common defense† (4, 1996; XVII:124). As it has been mentioned, â€Å"the purpose of establishing a commonwealth is to escape the state of nature and to provide peace and the common defense of the people; the sovereign is responsible for ensuring this defense† (4, 1996; XVII: 124). Remarkably, that the so-called ‘sovereign’ should not necessarily be a single person – it (or ‘he’ as Hobbes uses denotes it) may be comprised of a group of people who purpose at a common aim. Moreover, the sovereigns task is not limited to promoting safety of the people but according to Hobbes, it covers also promotion of economic well-being of the community, sufficient nutrition, etc. By the latter Hobbes implies distribution of materials conducing to life : in concoction, or preparation, and (when concocted) in the conveyance of it, by convenient conduits, to the public use. (4, 1996; XVII: 126). Furthermore, ruling from the fact that there is no such state that can fully supply itself with all necessary resources, as there is no territory under the dominion of one commonwealth, (except it be of very vast extent,) produceth all the things needful for the maintenance of the whole body, Hobbes supposes that the state will import goods or resources from other states through normal trade (4, 1996; XVIII: 137). Hence, as we can see the situation with Rwanda coup detat and Hobbes’ process ad goal of taking power are worlds apart. The same refers to the consequences. Whereas the latter should theoretically results in prosperity of the citizens, the former lead, in fact, to the numerous casualties, famine, etc. Furthermore, in Rwanda there was no realization of ‘rational choices’, rather it was the outburst of ethnic hostility than an effort to capture power in order to improve the welfare of the people. In addition, though Hobbes’ tenet primarily touches upon sovereignty established on the basis of agreement, the scientist maintains that sovereignty reached through acquisition i. e. force entails the same rights and obligations covered by the contract (also called ‘covenant’ or ‘social contract’, which is â€Å"the act of giving up certain natural rights and transferring them to someone else, on the condition that everyone else involved in making the contract also simultaneously gives up their rights. People agreeing to the contract retain only those rights over others that they are content for everyone else to retain over them†) (4, 1996; XVIII: 139). The only difference is the way in which the sovereign comes to power. If a sovereign comes to rule by institution he is supported because people fear each other. And, in contrast, if he comes to rule by acquisition he is supported because people are afraid of him himself, which does not goes apart with the theory of state of nature. Hence, in both cases, the people literally enjoy the same rights, whereas in Rwanda they were completely deprived of any rights. Nevertheless, for Hobbes the second method can be compared with slave-master relationships (without a slave having right to rebel), in Hobbess own words: â€Å"The master of the servant, is master also of all he hath; and may exact the use thereof; that is to say, of his goods, of his labour, of his servant, and of his children, as often as he shall think fit. For he holdeth his life of his master, by the covenant of obedience; that is, of owning, and authorizing whatsoever the master shall do. And in case the master, if he refuse, kill him, or cast him into bonds, or otherwise punish him for his disobedience, he is himself the author of the same, and cannot accuse him of injury† (4, 1996; XVIII: 141). David Gauthier also argues that â€Å"a servant is hardly involved in the decision making calculus of the master; instead the servant exists to carry out the formers dictates† (5, 2000:114). Yet, on the Rwanda’s example, the people defended and rebelled against their genocidaires, thus, they refused to perform the role of servants presupposed by Hobbes. To sum up, the Rwanda crisis has nothing in common with possible transfer to Hobbes’ model of state organization. It was founded on the ethnic hostilities that caused in the long run change of ruling power. Moreover, the purpose of the new government, in my opinion, was not the welfare of the people and the country but mere revenge for years of oppression. What is more, the people, though proving to some extent their natural (in accordance with Hobbes) inclination to being enemies to each other, did not resign themselves to the fact that they should be obedient and humble servants but rebelled instead and fought until the last breath. Nevertheless, even if the conflict is motivated by not the ethnic animosity but the rational choice, I will not recommend Hobbes’ reform of the society organization. At first glance, the objective and functions of his Commonwealth seem to be very promising, for example, preserving the society, establishing an internal order or peace, defending that peace against external violence, etc so that after all individuals can live peaceably (4, 1996; XVIII:145). However, I do not believe in such Utopia as for me it is evident that Hobbes’ state has all features of what is considered or ca turn in future into the totalitarian state (recall those master-slave relationships, overall power of the sovereign, etc. ). Our history has already proven that this form of governing is not applicable and is out-of-date with regard to our world and our life. Whatever the conflicts are, and no matter what leaders come to the rule they should bear in mind that our future is democratic one and there is no place on the earth to dictators and totalitarianism. Bibliography 1. Rwanda the Great Genocide Debate. Retrieved from University of Dayton Library on February 14, 2006: http://www. udayton. edu/~rwanda/articles/genocide/noendinsight.html 2. Rwandan apocalypse by Chris McGreal in Goma, Ian Katz from Guardian, Saturday July 23, 1994, p. 4-6. 3. The Rwanda Crisis: History of a Genocide 1959-1994, published by Hurst and Company Ltd, 1995. Retrieved on February 14, 2006 from: http://www. humanrightsfirst. org 4. Hobbes, Thomas (ed. ) Tuck, Richard â€Å"Leviathan†. Cambridge University Press, 1996 5. Gauthier, D. P. (2000). The Logic of the Leviathan: The Moral and Political Theory of Thomas Hobbes. Oxford: Oxford University Press, p. 114-116.

The Post-Soviet Reemergence of the Russian Empire Essay -- essays rese

The 1991 collapse of the Soviet Union signified an end to Russia’s control over its Middle Eastern Empire. Many of its states seceded and founded new nations and Russia lost significant power over the region. The new Russian Federation, in an effort to reestablish Soviet supremacy, has launched a neo-imperialistic campaign to once again have political, economic and security control over the area today known as the Caucasus. Principally, Russia wants to have political control over the area consisting of the lands of Azerbaijan, Kazakhstan, Turkmenistan, Georgia and Chechnya as well as the Caspian Sea. Furthermore, it is an objective to reap profit from this resource-rich area to stabilize Russia’s economy. Additionally, Russia wants to ensure the security of its power in the Middle East. In order to achieve these motives the Russian Government has used various strategies involving political legerdemain, economic exaction and military operations. After years of weakness following the breakdown of the Soviet Socialist government, Russia has once again sought to expand its empire over all of its successor states. The Russian government has used various tactics to assert power over the Caspian region as well as to achieve its political motives. Russia’s position in the economic sphere has been a valuable strategy to obtain political ends. â€Å"Moscow’s main lever of power, then as now, was its pipeline system, a remnant of the centralized Soviet economy in which all oil and natural gas from the Caspian first traversed Russia before passing on to the West.† (LeVinne, 1999) Russia’s control over this pipeline has meant that it has direct control over the Caspian nation’s resources and can use this to their advantage. One such example was... ...influence within the space of the former Soviet Union a determining aspect in the future of Russian statehood. The entities surrounding the Caspian Sea are also the focus of many vital economic prospects which would contribute to Russia’s hegemony over the Southern Tier region. In a textbook example of neo-imperialism Russia has covered all its bases included the impending threat of enemies resulting from Moscow’s political and economic exploitation. Russia has proved that it will use any means possible such as military conquest and political and economic hegemony to its advantage to extend its control over the territory, political systems and economic profits of the nations forming the Caucasus. The Russian government has certainly demonstrated its resurgent imperial ability and resolute determination to ultimately see the reemergence of a powerful Russian empire.

Andersen’s Case Auditing and Assurance Services

Arthur Andersen was one of the five biggest accounting firms in United States. Arthur Andersen is specific example about the most recent business collapse, which is considered profound in American business history. The firm, practicing in more than 80 countries with thousands of employees, now lost its reputation as an audit and accounting firm. There are many different thoughts and judgments about the case when Arthur Anderson failed its tasks to detect fraudulent financial activities on Enron and several different companies.The Enron Company filed bankruptcy in December of 2001. Being well known as a big energy company which headquarters is located in Houston, the bankruptcy of the company drew lots off attentions from business world. Questions were asked and lots of financial misstatements were revealed and Arthur Andersen – Enron’s external auditing and accounting firm in Houston, was involved. Stephens (2002) stated, Arthur Andersen who were responsible for managin g Enron’s audits, had illegally destroyed paper and electronic documents related to their representation of Enron (p. 4). The case soon went to the jury. Louwers et al. (2011) reported the instructions hinged on the wording of statue that makes it a crime to knowingly use intimidation or physical force, threaten, or corruptly persuade other person. According to Oxford Dictionaries online, corrupt means having or showing a willingness to act dishonestly in return for money or personal gain. In this case, the word â€Å"corrupt† was not applied appropriately to the actions of Anderson. There was no evidence to prove that there is a person who is corrupt persuader.Who was the one that acted dishonestly? The court also needs to identify the personal gain that a corrupt persuader can gain from having such action. The court could not find the answers to this issue, which means the decision is attached to the firm’s fate – Arthur Andersen. Research by Stephens ( 2002) states that to clarify the instruction of Judge Harmon about â€Å"corruptly†, the prosecution describes the illegal conduct of four corrupt persuaders: Duncan, Temple, Thomas Bauer, and Michael Odom.After a few days, the jury was not required to unanimously agree on the single corrupt persuader’s identity (Stephens, 2002). As Louwers et al. (2011) stated that the issues that overturned the Andersen verdict were based on faulty jury instructions, not on whether Andersen was in fact guilty or innocent. It was not Andersen who violated the law; it is individuals of the company who did. Hoxter (2005) argued that the instructions were faulty because they did not require proof that Andersen officials knew they were doing something wrong.The ruling destroying the documents was not a crime. There must be a person with authority who sent out the instructions for Arthur Andersen employees to do so. As Stephens (2002) restated from the interviews with reporters after the v erdict, four jurors identified Temple as that person. It is appropriated for the Supreme Court to overturn the lower court’s decision because Judge Harmon used the word â€Å"promptly† with different meaning from the dictionary, which is â€Å"improper purpose†, such as intent to subvert or undermine the fact finding ability of an official proceeding.The lower court failed in identifying the specific person who is corruptive persuader. According to Duska (2005), Arthur Anderson, a venerable firm, at one time, prided itself in its role as auditor since it fulfilled an important public function. As auditors, Andersen’s employees should have had clear minds to make sure that the financial statements that they audit are really what were going on in the company. However, big money that was made in the consulting means the responsibilities that auditors have to face is heavier.The SEC and the department of Justice should’ve tried to targeted specific ind ividuals who had engaged in acts because it seems not fair for the rest of the firm. According to Cunningham (2005), â€Å"It is a shame that the actions of a few individuals at Andersen caused 28,000 employees in the U. S. to lose their jobs† (p. 6). Indeed, putting the complete firm out of business for the unethical actions of a couple of individuals was the real sin. Andersen’s conviction was overturned does not mean that its employees acted in ethical manner.McNamee and Palmeri (2002) provided information about Arthur Anderson’s cleaning-up mission when the Enron case started to topple. From Anderson’s internal document, Enron team was also busy amending four key memos to correct the record of its review of Enron’s convolute and conflicted partnership deals (McNamee and Palmeri, 2002). Moreover, David Duncan overruled the concerns on at least four occasions, siding instead with Enron on controversial accounting that helps to hide debt amount an d brought up the earnings.That is not all, there are also evidences said that Duncan’s team wrote memos which are falsely stated that PSG partners had signed off on Enron’s inventive bookkeeping. Nancy Temple is the attorney for Arthur Andersen. She is the one who should clearly know about all the regulations and should not be the one who acted unethically. According to McNamee and Palmer (2002), memos from Nancy Temple to David Duncan were found which can considered the main key in the conviction of Duncan about shredding the documents. It is more for Nancy Temple who is more responsible for the Andersen saga.The class action lawsuit against Andersen also has another name which include other entities name in there because those entities also had involved in Enron’s case. These entities helped Enron to cover up because by helping them they make more profit. From Arthur Andersen’s case, entities and accounting firms in business world should learn lessons f or their own goods. If the employees notice of any concerning about the legality of any records, they should contact the legal department right away. There is nothing wrong disposing of business papers that are not needed.It is illegal only when retention is required by law or regulation according to Stephens (2002). Reference Page Hoxter, C. J. (2005). Arthur Andersen Conviction Overturned. Caribbean Business, 33(25), 8. Duska, R. (2005). The Good Auditor – Skeptic or Wealth Accumulator? Ethical Lessons Learned from the Arthur Andersen Debacle. Journal Of Business Ethics, 57(1), 17-29. doi:10. 1007/s10551-004-3818-1 Stephens, D. O. (2002). Lies, Corruption, and Document Destruction. Information Management Journal, 36(5), 23. McNamee, M. , Borrus, A. , & Palmeri, C. (2002). OUT OF CONTROL AT ANDERSEN.Businessweek, (3777), 32-33. Cunningham, C. (2005, July-August). Ruing Andersen's demise and the loss of audit competition. Financial Executive, 21(6), 6. Retrieved from http://g o. galegroup. com. glbvv001. enmu. edu/ps/i. do? id=GALE%7CA134300985=2. 1=nm_a_enmu=r=EAIM=w In Oxford Dictionaries online. Retrieved from http://oxforddictionaries. com/us/definition/american_english/corrupt? q=corrupt Louwers, T. J. , Ramsay, R. J. , Sinason, D. H, Strawser, J. R, & Thinodeau, J. C. (2011). Auditing & Assurance Services (5th, ed. ). NY: McGraw-Hill Irwin.

Philosophy of Education Essay

Introduction No doubts that the demand for English language proficiency is high as Malaysians enter the international arena. Ergo, the purpose of this paper is to discuss on one of the hottest issues that perturbs the nation – low English language proficiency among Malaysian students. In order to understand more about the issue, we sought to dig the root causes of the issue and in doing so we discovered that the teaching methods applied by teachers because of the factors are contributing to the issue as well. In other words, the factors are interrelated to the reasons why such ill teaching methods are being applied and all these are resulting in low production of good English speakers in Malaysia. First of all, low English language proficiency is the unsatisfactory ability of an individual to speak or perform in English. The overriding concern with this issue is not unreasonable as we need the language to thrive in this 21st century. On the other hand, teaching methodology refers to a set of different principles and methods that are used to instruct students in a teaching and learning environment. In the educational settings, it is rather important to induce the peak performance from the students. This simply means that, we have to conquer the deterrent (i. e. the factors of the issue), whether we modify them or we eliminate them. Like any other issues, there is no such theory as â€Å"one-size-fits-all† solution to handle it. Therefore, we, as the future English teachers want to bring forth several possible recommendations as ways to overcome this issue in hopes that these approaches can truly be implemented and make a difference in the history of English Education in  Malaysia. Issue The pressing issue with low English language proficiency among Malaysian students has been revolving in the ministry of Education. Most students had no problem coping English Language during preschool whereby they were only exposed to the alphabet and very simple words. The real problem began to exist in the elementary level when most of the students were unable to follow the lessons. Students who cannot master English basic skills in this elementary level will breed more problems during the secondary and tertiary level in schools. In primary education, students are not being placed in a very conducive English language learning environment in which they will be given bountiful opportunities to use the language (Ali, 2003). Students fail to use English on a daily basis and when they are forced to use English to communicate, they speak pejorative English which causes the flow of communication to be stymied. This is probably the main reason why students converse in their own mother tongue more often than they do in English. In the modern age of technology, students with low English language proficiency will not make the most out of the internet because most of the websites are in English. If they cannot understand English used in the websites, they will have a hard time attempting to utilize the device. Not only that, the demand of high English language proficiency is around the globe. We can survive here in Malaysia with national language (i. e. Bahasa Malaysia) and our proud dialects yet we need English Language if we want the whole world to know us. Without a good grasp of the English language, students will be deprived of many opportunities in life since English is the international language. Hence, if we want to make a difference in this situation, we will have to start with the primary education. We believe that this issue shall no longer haunt the Malaysians once the root problems have been improvised or rather, solved. Factors The issue with the low English language proficiency among Malaysian students has arisen because the educators are not aware of the manipulative factors behind this tragic scenario. In this section, we will explore these contributory factors. First of all, the number of students is crucial in determining the quality of teaching and learning process. In Malaysia, most of the schools place 30-40 students in one class. In spite of the level of English standard of each student is different, teacher attempts to teach students in the same way. Due to this large number of students in one class, the teacher often has no choice but to apply the boring method – lecture method. To a certain extent, lecture method is appropriate but if that is the only method the teacher is going to apply in class, it will result in dullness and inefficiency. In addition, the large number of students inhibits the teacher to give attention to every single student thus passive learning ensues. Another factor of impeding the students’ ability in English language is that students themselves fall short of initiative and participation in the classroom (Juhana, 2012). Students show no interest in a so-called foreign language and hence very reluctant to get involved with the teaching and learning session. They are inactive to put their own effort in seeking knowledge. For instance, when a student does not understand a certain word in an essay, he or she expects the teacher to provide the meaning. So, instead of waiting for the students to take the initiative to check on the dictionary (which takes time), teacher simply resorts to spoon-feeding method (i. e. providing every material for the students). In the end, only the teacher is learning and the students will merely passively wait on the teacher for answers. In an English class, the reason students failed to use English effectively also attributes to the Eastern philosophy whereby a teacher has the tendency to criticize students’ mistakes very harshly. It demotivates students, making them fearful of speaking the next time and in the worst scenario, students hate the subject and pass up the opportunity of learning. Teachers are impatient with the students’ slips of tongue and they consider such mistakes as a sign of failure. When the students do speak correctly, the teachers think it is how it should be done and they rarely give any words of encouragement or compliments (Hassan & Jamaludin, n. d. ). This tendency indirectly renders the teacher to apply autocratic teaching style which is not helpful for English language learning. This method emphasizes on the teacher’s authoritative identity hence it is very hard for such strict-and-powerful autocratic image to smile and give compliments. Furthermore, due to the exam-oriented platform, many teachers rush through the year in order to push the students to sit for the examination (Ali, 2003). In the English classroom, many teachers have no time to concern with the understanding of students regarding to the rules of grammar, the structures of the sentences and whatnot. For example, they give students essays and require them to copy and memorize. The way to prepare the students for examination the teachers deem best is by drilling. However, such rote learning will only result in stress instead of meaningful learning experience. Eventually, the students are drilled to become competent only on papers but failed completely in daily usage of English. All these factors are equally pernicious in taking a toll on the second language performance among Malaysian students. As educators, we have to generate the strategies to overcome these factors and make the impossible possible. Solutions Previously, we have discovered many factors that indirectly cause the teacher to implement inappropriate teaching methods and so result in low English language proficiency. These factors sum up in one word: teacher-centered. This explains why the teachers are hardly implementing various innovative teaching methods. Teacher-centered method applied in today’s classroom is not effective anymore. Instead of using teacher-centered method, student-centered method which derived from the Modern and Western philosophies should be implemented. Progressivists believe that education should focus on the whole child, rather than on the context or the teacher. Hence, since the number of students is large, the schools should bring in more facilitators in a class to assist the students. This will help the facilitator pays close attention to the students. With the assistance of facilitators in a classroom, there is no reason why active learning cannot take place. For example, one leading teacher can carry out the group discussion and enable the children to experience hands-on learning. A French philosopher, Jean Paul Sartre, suggested that for youth, the existential moment arises when young people realize for the first time that choice is theirs, that they are responsible for themselves. The nature of reality for Existentialists is subjective, and it lies within the individual. They have the freedom to take charge of their own learning as  they are given the opportunity to manage their own learning process. We as teachers are responsible to facilitate the students in their learning process rather than teaching them what to do. This indirectly helps to provide opportunity for the students to take control of their own learning process. As they are interested in what they have chosen to read or learn, they will be the ones who solve the problem (e. g. meaning of a word) instead of being spoon-fed by the teachers. In this way they will be able to make progress in their lessons and participate more. Western philosophers stress on active participation on their learners but to criticize and demotivate the students is not proper in the western philosophy. Western education philosophy believes that providing compliments to the students is an important task for a teacher as it will motivate the students to strive hard. For example, compliments given to the students when they score well in their examination or did a good job in the task or assignments given by the teacher. However, teachers should not only provide compliment when they excel but also to give encouragement when they are not doing so well in the examination. For instance, during an English class, teacher distributes the test papers after the examination, it is not encouraged for the teacher to read out loud the score as it will demotivate and also embarrass the student. It is better that the teacher gives a word of encouragement so to push them to work harder next time. Furthermore, the education ministers should really abolish the exam-oriented system. Instead, the 50% coursework assessment should enter the system. Coursework can include all kinds of fun activities that require students to apply the language learned. This is to overcome the agonizing drilling method. With that, Western philosophy that emphasizes on understanding the subject matter can be very handy in this scenario. For example, the students should learn by understanding the reasons why each part of speech in grammar has different functions. In a nutshell, according to the Western philosophy, students learn by meaningful learning, they do not memorize what they have learnt but rather understand what they are learning. These philosophical resolutions are only useful provided the government, educators, teachers, parents and students and community at large give their best cooperation into making them a success. If we are serious about improvising the English language proficiency among Malaysian students, nothing can stop us, not even the factors of the failure in the first place. Conclusion In conclusion, teaching methodology contributes towards the effectiveness and success of the teaching and learning process. As what we have explored there are several factors that hinder the English Language proficiency among Malaysian students. Among those contributory factors discussed are the number of students, students’ shortfall of motivation, harsh criticism for students’ mistakes and the exam-oriented education system. All these factors are very much harmful in the process of second language acquisition (i. e. English Language). As such, we have provided remarkably appropriate strategies as the solutions to overcome this issue. They are the implementation of student-centered teaching which focuses on the students’ – their ideas and opinions, providing more teachers as facilitators in class, hands on learning (Progressivism), place importance on individual choice (Existentialism), giving compliments instead of criticism (Western Philosophy), and learn through understanding rather than mere memorization (Western Philosophy). Hence, by utilizing all the four education philosophies in moderation which are Modern philosophies such as Progressivism and Existentialism, also the two Western approaches that focus on students rather than the teachers. We strongly agree with usage of the Modern Philosophies and the Western Philosophies according to the needs and suitability of class as what we have discussed. We believe that we can produce an ideal education transformation to develop individual holistically and thus enhance the English Language proficiency by applying and practicing appropriate teaching methods to encounter the troublesome factors. References Ali, M. S. (2003). English Language Teaching in Primary Schools: Policy and Implementation Concerns. IPBA E-Journal, 2-3. Hassan, A. & Jamaludin, N. S. (n. d. ) Approaches & Values in Two Gigantic Educational Philosophies: East and West. Retrieved on March, 22, 2013 from http://www. oerj. org/View? action=viewPaper&paper=7 Juhana, J. (2012). Psychological Factors That Hinder Students from Speaking in English Class (A Case Study in a Senior High School in South Tangerang, Banten, Indonesia). Journal of Education and Practice, Vol 3, No 12. , 103.

Loss Accounts and Balance sheet Essays

Loss Accounts and Balance sheet Essays Loss Accounts and Balance sheet Essay Loss Accounts and Balance sheet Essay The results that are shown above are accurately calculated. The figures are taken from Mr. Hans profit ; Loss Accounts and Balance sheet 2007. The table signifies that Mr. Hans business for the year ending 2007. Return on Capital Employed: Return on capital employed in the year 2005 was only 41%, it then went up in the following year by 4% and again in the year 2007 it went up to 50%. This signifies that the ratio has been improved. This ratio is improved because the business has increased investment. Return on Capital Employed can be improved in such way as Mr. Kong has to increase the net profit for next year. This current figure is far greater than the industry average which shows the business is working much efficient than the average business would. Gross Profit: Gross Profit in the year 2005 was only 44% but it have been improved only by 1% in the following year but again the following year (2007) it decreases by 2%. This signifies the ratio is worse. The ratio is worsened because Mr. Kong Hans Gross Profit Percentage of sales was 45% at the end of year 2006 while it has been changed from 45% to 43% in the year 2007. The possible reason for this is because increase in the price of goods they produce. This would give them less profit because of these factors. Mr. Kong Han should take immediate action upon this ratio because Gross profit helps a company to see what percentage of its earning after costs (for products and/or services) is profit. A possible suggestion would be that Mr. Kong Han could decrease the purchase cost possibly by acquiring materials or goods from cheaper suppliers. Another thing that business could do is to increase sales as well perhaps by increasing price of products or more marketing techniques into their products. Net Profit: Net Profit in the year 2005 was only 28% but it has been decreased by 1% in the following year (2006) and again the following year (2007) it decreases by 9.2%. This means that the ratio is getting worse. This is worse because the business is not making any revenue to convert it into profit means that business is not selling the product or services that it produce. The worst cause for this would be that prices of services are increased as well as the business is also paying for mortgages. It is very critical and immediate action should be taken on this because net profit is very important to every business and all business is stable on net profit. Mr. Kong Han business can be improved if business could do to reduce their overall expenses. The business can look for another supplier who is cheaper and can provide a better deal for raw material goods. The business can try to decrease their overheads figures and try to maximise their profit each and every year. Stock Turnover: Stock Turnover in the year 2005 was only 44 days but it has been increased in the following year (2006) to 56 days but again in the following year it has increased by 20 days and went up to 76 days. It has been worsened because the lower days shows that the business has quickly convert stock into revenues. This is worse because the business has high prices on the products as well as the business has no proper strategy to sell the products. The possible action would be that the quicker the business sells its products the better it is. There are several methods that business could be improved. The first thing they could is to lower the products prices; this will hugely promote sales as customers will feel they are getting a bargain. And an additional thing they can do is to try and sell the products to another company for a low price. The price might be low but they will receive some sort of income instead of the product just staying in the shop. It will bring in some extra cash that the business will need. Furthermore the business can try to slow down production if there is too much stock available or they can possibly re-asses the value of the product. Debtor Payment Period: Debtors payment period in the year 2005 was only 0.89 days but it has been decreased only by 0.1 in the following year 2006 to 0.88 days and again in the following year (2007) it has decreased by 0.2 days to 0.86 days. It has been improved over in the following 2 years which means that the business has good control over the capital because the business not letting more capital to the customers and perhaps thats why the business Debtors Payment period is decreased. The improvement that are required for this debtors payment period is that they can do are to try to maintain this number or try to reduce it by next year. This way they can reduce this is to re-asses their credit options with customer and try to decrease the time. Creditor Payment Period: Creditor Payment Period in the year 2005 was only 5.7 days but it has been increased to 13 days in the following year (2006) and again it decreased down from 13 days to 9.2 days in the year 2007. It has been worsened because payment days have been increased. This is because the customers who own capital to business are taking long to return the capital. Mr. Kong Han should take immediate action and encourage customers to pay on time because this will lead a poor relationship with suppliers. The suggestion would be that business should maintain this period or possibly try to increase it in the next year but the main thing they should do is to keep it constant with debtor payment period. Current Ratio: Current Ratio in the year 2005 was only 4:8:1 but it has been increased to 4:9:1 in the year 2006 and again in following year (2007) it has increased to 5.1:1. This indicates that the business is in liquidation. It has been worsened because it has gone up because it shows that they have a lot of stock to sell. These changes happened because they have a lot of stock. Mr. Kong Han should take immediate action on the business because the ideal ratio was between 2:1 and 3:1. The business could achieve this by reducing the ratio. This can be done by selling more of its stock or try to reduce the amount of cash they have available on the business because of the high amount of stock the business should produce few amounts of products. Acid Test: Acid Test in the year 2005 was only 1:1:1 but it has been decreased to 0:89:1 in 2006 and again in the following year (2007) it has decreased to 0:6:1. This signifies that the business is in very poor condition as the Acid Test was worse. The steps the business can try and increase their current assets but not stock as stock can be very hard to sell immediate. They could offer more customers a credit system or the business can try to and hold more cash within the business. Another option is to produce less stock and when there is an opportunity to pay off creditors they should take it.

Customer-letter writing for tax professionals - Emphasis

Customer-letter writing for tax professionals Customer-letter writing for tax professionals When the naturalist Charles Darwin outlined natural selection, he almost certainly didnt have business people in mind. But his idea, that the species best suited to their environments are the ones who survive, has never been truer in the world of work. Competition for clients can be fierce, and never more so than now. The firms most able to meet their clients needs are often the most successful. One effective way to do this is to make your written communication client-centred. It doesnt have to be complicated simply pre-empting client phone calls and emails with a letter, for example. In fact, well-written, aptly timed letters are one of the best ways to provide good customer service. They help to make your clients feel that you really care about them and their businesses. The trouble is though that too many letters get it wrong. They unwittingly offend the client, dont take responsibility for misunderstandings and talk around issues as though they were having a debate. Clients need you to be the expert; provide the right figures; be honest when you dont know the answers and consistent about the information they need to provide you with. In short, they need to know their needs come first. With the dealings of financial institutions increasingly under public scrutiny, trust is a sought-after quality. So, make sure that it shines through in your written communication because integrity and accuracy will help the numbers add up for your clients. Just SCRAP it Good letters and emails have a clear structure and a specific goal in mind. The aim is to make youre your readers know why you are writing to them and what you want them to do. The SCRAP formula can help you to write clearly. The acronym stands for: situation, complication, resolution, action, politeness. Situation Begin by explaining the situation (or where they are). By doing this your reader will realise you understand and empathise with them. Complication Introduce the idea that theres a problem (why they cant stay there) they need to solve or a request they need to fulfil. Resolution State your resolution to the problem or request. Your reader will probably be relieved that youre offering a ready-made way of fixing things. Action Suggest what action the reader can or should take. In some cases, this will be what further action you are going to take. Make sure that this follows on logically from the resolution. Politeness Finally, end with a polite sign-off. Like any good recipe, you dont have to follow this formula to a tee. Some client correspondence will be so simple and straightforward that theres no problem to resolve. You just need to decide whats happened and what you want the reader to do about it. Top writing tips Get active Use the active rather than the passive voice. So write we found a mistake in your tax return rather than a mistake was found in your tax return. Keep it short and simple Good sentences contain no more than 15-20 words. Long flowery phrases are difficult to follow and can even breed distrust. Clear, plain writing suggests that there is nothing to hide. Always choose a simple word over a complication one. And remember that you can never have too many full stops! Clarify your main message If youre having difficulty figuring out what you really want your letter to say write down the words; who?, what?, where?, when? and why? at the top of a piece of paper. Use these headings to brainstorm the contents of your document. Ditch the management lingo If youve been immersed in the business world for some time, its easy to start writing in management-speak. So, prune carefully through your written work to ensure that youre not unwittingly lapsing into the types of language that would make David Brent in sitcom, The Office proud. Metaphors such as raising the bar and picking the low hanging fruit sound more like a tropical limbo challenge than references to taxation matters. While generic phrases such as working in close partnership with and after due consideration may make your clients think that your letters arent tailored to their industry or even to them. Dont add redundant words, such as pre in pre-prepare and forward in forward planning. All planning goes forwards and you cant prepare until youve prepared. The extra words dilute your message and can make the reader think that your advice is full of padding and waffle too. Remember, clients will thank you for being short and concise, as it will save them time. Brevity can be a courtesy. Case study Whether it is tax, technology or telecommunications; these letter writing principles work in any industry. Heres how letter-writing skills training transformed the customer services of a major insurance provider. The problem: The customer services department wanted to reduce the number of second-stage complaints they were receiving so they asked Emphasis to help the complaints team make its letters more customer-centred. The solution: We helped the team to fully identify the issues and facts behind the letters from complainants. We instructed participants about importance of structure in letters and then analysed the types of language, intentions and assumptions used in their standard responses. We enabled them to write letters in an easily accessible style. The benefits: Each delegate had a one-to-one coaching clinic six weeks later, where they submitted a post-training writing sample. All had progressed in structure and style. The team was so motivated by the course that they now talk about Emphasising their letters. Robert Ashton is Chief Executive of Emphasis.

Legal implications of adverse utilization review determinations by Essay

Legal implications of adverse utilization review determinations by health insurance companies - Essay Example Adverse utilization review determination is an important consideration in health related issues for the people of the United States of America.Health insurance companies of America deal this issue and help people obtaining their health insurance benefits..It is necessary to add that adverse determination of medical necessity is experimental or investigational in nature. The necessity of health insurance companies as well as the adverse utilization review by them is getting momentum position in the recent days."The Department of Insurance (Department) is required to establish and maintain a process for annual certification of independent review organizations and to maintain a list of certified independent review organizations to be used by HMOs.""The insurance department has certified a number of Independent Review Organizations to conduct the reviews. Again, the department has also filed a proposed interim rule regarding external review which was supposed to be effective immediately (Rogers, 2000)ii".States have undertaken efforts to frame legislative instruments and give them into effect with a view to affording people the benefits of health insurance. The state of Indiana has established and long been maintaining an external grievance procedure for resolving the resolution of grievances regarding adverse utilization review determinations. In 2000, the New Hampshire legislature passed a legislation empowering the establishment of an independent external consumer appeal process to review adverse utilization review determinations which are supposed to.... are needed to be clarified. It will also help in drawing a better assessment on this intended paper. Final adverse determination indicates the meaning that an adverse determination has been upheld by a utilization review agent in regard to the issue of a health care service following a standard appeal, or corresponds to a matter where section 4904 of the insurance law is applicable. More categorically speaking, Adverse determination means a sort of determination by health carrier or its designee utilization review entity which meant a requested admission, availability of care, continuous stay or other health care service, as well as supply of drugs which is covered under the terms of the covered person's health benefit plan. Utilization review includes a set of formal techniques designed to monitor the use of or evaluate the clinical necessity, its effectiveness, health care services, health care procedures etc. Material affiliation means where there is a substantial relationship bet ween physician-patient relationships, partnership relationship or employment relationship. Clinical peer reviewer includes the persons who have deserving competences to conduct their activities in medical profession or equal to those of carriers of health care services. Retrospective adverse utilization means the consideration of the claim of health service when the medical treatment has already been taken and whether the treatment should be on continuous stay. Medical Necessity Undeniably, as the companies as well as the HMOs pay claims based upon the concept of The insurance companies consider the claims if people attempt to get pre-certification where a proposed health treatment is to be taken by the patients or insurer of