Analysis Of The Creation Of Art ( Encyclopedia Brittanica...

Mimesis: The basic theoretical principle in the creation of art (Encyclopedia Brittanica). Mimesis was a term and principle used by both Plato and Aristotle. According to Plato, art is an â€Å"imitation of and imitation† when compared to the forms. What he means by this is that an art creation is an imitation of something physical, which in itself is an imitation of a form. Aristotle believes artist creations are an â€Å"imitation of an action†. This is interpreted as art is the imitation of the action of life. Together they both agree that artistic creations are imitations of the truth or imitations of the forms. Rather than seeing artistic creations as imitations, I argue that art is an individuals perception of the forms, as well as it is the closest an individual can come to comprehending the forms. The supporting reasons for this argument include proving that the sensible are in fact artworks in their own way, that everyones perception of the forms are different, and that art is the closest way of portraying our versions of the forms.†¨ To begin, the Republic by Plato presents us with the allegory of the cave. In the cave there are people who can only see shadows cast on the wall. The shadows are cast by puppeteers (the divine) and the puppets that represent the forms or the real objects. To the prisoners or everyday man, these shadows are interpretations or perceptions of the real. Without the ability to â€Å"see† the true objects, the prisoners or everyday man can only understandShow MoreRelatedItaly - Research Paper10557 Words   |  43 PagesTABLE OF CONTENTS Introduction and Country Background 1 Culture 4 Economy 12 Standard Operating Practices 18 SWOT Analysis 27 Conclusion 40 References 42 Introduction Country Background Geographically, Italy is comprised of a peninsula that extends into the Mediterranean Sea, as well as two large islands. The shape of Italy has been depicted as a ‘boot’ in many cartoons and drawings for years. The country covers over 116,000 square milesRead MoreA Picatrix Miscellany52019 Words   |  209 Pagesof the Sage) of al-Majriti, Maslamati ibn Ahmad II. Summary of the Contents of the Picatrix III. Excerpt from a Lecture on Alchemy by Terence McKenna On the Moon and the Lunar Mansions IV. Extracts on the Moon V. The Mansions of the Moon: â€Å"On the Creation, Proportion and Composition of the Heavens for the Fashioning of Images† VI. The Picatrix: Lunar Mansions in Western Astrology VII. W. B. Yeats and â€Å"A Vision:† The Arab Mansions of the Moon On Ritual and Talismans Picatrix Astrological Magic Aphorisms

Research methods in early childhood Free Essays

In this article, it discusses the importance of literacy for kindergartners as portion of ‘school preparedness ‘ readying and the bilingual literacy in Singapore Primary School instruction system. The word ‘literacy ‘ frequently brings to mind â€Å" reading and composing † , but preschool literacy includes much more. Reading is a cardinal accomplishment that can be acquired with the careful planning and direction of skilled instructors. We will write a custom essay sample on Research methods in early childhood or any similar topic only for you Order Now The usage of reading schemes coupled with other lending factors to assist a kid to read. debut Literacy for Preschooler The word ‘literacy ‘ frequently brings to mind â€Å" reading and composing † , but preschool literacy includes much more. In the 2008, Ministry of Education ( MOE ) , Singapore launched the Kindergarten Curriculum Guide ( KCG ) . The KCG is meant to steer preschool instructors in fostering early scholars so that a steadfast foundation can be built to run into the academic demand of the instruction system in Singapore. Under the model, Language and Literacy is one of the chief key cognition and accomplishments to get by all who have graduated from any MOE licensed Kindergarten. The chief strands of linguistic communication and literacy are viz. : speech production, listening, reading and composing. School Readiness in Singapore Singapore, observing its 45 independent old ages, is a little multicultural state that lacks natural resources. However, it thrives good by the hardworking and resilient citizen together with the inflow of one million foreign endowments and workers to hike its economic system. The so first Prime Minister of Singapore, Mr. Lee Kuan Yew, was the drive force behind to stress the importance of instruction, forcing through the authorization for bilingual literacy with English being the first linguistic communication and a female parent lingua ( Chinese, Malay and Tamil ) being the 2nd linguistic communication in the instruction system. In recent old ages, there has being an increasing accent in ‘school preparedness ‘ which is to fix immature kids for the compulsory primary instruction ( Kirkland, E.S. , 2002 ) . As shown by assorted research consequences, early literacy is the cardinal constituent to accomplish that. The term ‘bilingual ‘ literacy is to depict a individual holding the ability to talk, listen, read and compose in two linguistic communications. In fact, there is an outlook that when a kid turns seven, he is to be comparatively bilingual by being able to grok and utilize English as the first linguistic communication and Mother Tongue ( Chinese, Malay or Tamil ) as the 2nd linguistic communication. William and Lundstrom ( 2007 ) emphasized the demand for careful planning and direction by trained and skilled instructors in order for a kid to emerge as confident talker, hearer, reader and author. Research Question utilizing instance survey attack The research inquiry for this instance survey is â€Å" How is bilingual reading promoted in school for the 4-6 old ages old? † Since 75 % of Singapore ‘s population are Chinese ( Statistics Singapore, 2009 ) , the two linguistic communications for this survey shall be the English and Chinese. The topics in this instance survey are 13 4-6 old ages old kids from the baby’s room and kindergarten categories go toing a child care Centre in Singapore taught by three instructors. They are the Chinese Teacher who uses vocals, rimes and word games to learn Chinese linguistic communication ; the English Teacher who uses Thematic Approach to carry on her lesson and the Enrichment Teacher who uses flash cards, phonics and word games to learn reading in English. The end of this instance survey is to uncover how preschool instructors in Singapore facilitate bilingual reading in the linguistic communication and literacy development of immature kids to fix them for their following phase of larning. ‘Despite the unfavorable judgment of instance surveies, it is noted that the chief characteristic of instance survey is really utile and effectual to research and look into real-life context between instructors and kids. By utilizing interview and observation, research workers will be able to hear the ‘voices ‘ of instructors and kids when roll uping informations and findings for the intent of this research survey. As described by Johnson and Onwuegbuzie ( 2004 ) , both quantitative and qualitative informations will be collected to triangulate the consequences in the assorted research methods ‘ ( Ng, E. 2010 ) . literature reappraisal Reading Reading under linguistic communication and literacy accomplishments is farther sub-divided into assorted constituents such as Book and Print Awareness ; Phonological and Phonemic Awareness ; Word Recognition and Comprehension. The KCG lists a ‘set of cardinal cognition, accomplishments and temperaments purposes to steer pre-school instructors in developing an appropriate course of study that would back up and advance kids ‘s acquisition and development ‘ ( MOE, 2008 ) . This list is meant to steer instructors to supply chances for kids to get the stated cognition, accomplishments and temperaments. For illustration, under reading strand, word acknowledgment is non expected of nursery kids, nevertheless, by the clip the kid is 5 or 6-years old, it is expected that they be able to intermix sounds to read 3-letter-words, read some frequence words, read a scope of words by decrypting or by sight, and read simple sentences. Upon graduation from his kindergarten old ages, the ultimate end for a kid is to be good prepared and equipped with accomplishments to manage the course of study outlook in the primary school old ages in front. Reading is a cardinal accomplishment In 1998, the joint-position paper of the National Association for the Education of Young Children ( NAEYC ) and the International Reading Association ( IRA ) , reported that ‘Learning to read and compose is critical to a kid ‘s success in school and later in life ‘ . The Access Center: Bettering Results for All Students K-8 had a similar determination reported that ‘reading is a cardinal accomplishment that defines the academic success or failure of pupils ‘ . During the Emergent and Early Literacy Workshop in Bethesda ( 2000 ) , Dr. Barbara Foorman from the University of Texas, Houston Medical School, reported that ’88 per centum of pupils who were hapless readers in first class were hapless readers in 4th class ‘ and ’87 per centum of pupils who were good readers in first class were good readers in 4th class ‘ ( National Institute of Health, 2000, 9 ) . These surveies showed a strong co-relation between the academic success of the kid and the ability to read and compose in preschool old ages. To province it boldly – we can about foretell a kid ‘s academic success in life upon his kindergarten graduation twelvemonth. Therefore it has become indispensable and pressing to learn preschool kids to read and compose aptly, enabling them to accomplish today ‘s high criterions of literacy ( NAEYC and IRA, 1998 ) . However, it has besides being reported by experient instructors that the kids they teach today are more diverse in their backgrounds, experiences, and abilities. With this increasing diverseness among immature kids, it is progressively overpowering for instructors to be expected to bring forth a unvarying result for all. Reading is a Erudite Skill Reading is a erudite accomplishment and non a biological waking up. The ability to read does non develop of course. It is the result of continual development and acquisition. As emergent reader is invariably emerging, immature kids will go through through different phases of reading accomplishments and will meet different kinds of reading troubles ( Adams and Bruck, 1993 ) . During the workshop by National Institute of Health ( 2000 ) , Nelson, N. of Western Michigan University said that instead than waiting for failure, one preventative precedence is for trained and skilled instructors to fix kids to derive good reading accomplishments with specific types of cognition in reading and composing success during the preschool old ages. The end is to read with eloquence, truth, understanding and enjoyment. IRA and NAEYC ( 1998 ) believe that early childhood instructors need to understand the developmental continuum of reading and authorship and be skilled in a assortment of schemes. They could so do instructional determinations based on their cognition, current research and appropriate outlooks to scaffold kids ‘s acquisition. Reading Schemes Recently, schemes for reading have received considerable attending in the professional literature nevertheless it is improbable for any teaching method or attack to be effectual on its ain. An on-going appraisal of kids ‘s cognition and accomplishments will decidedly assist instructors to be after effectual direction ( NAEYC A ; IRA, 1998 ) . Dr. Rao of National Institute of Education in Singapore defines reading schemes as ‘how readers conceive a undertaking, how they make sense of what they read, and what they do when they do non understand ‘ . Reading schemes as listed by the National Curriculum for England ( 1999 ) are phonemic consciousness and phonics knowledge ; word Recognition and in writing cognition ; grammatical consciousness and most significantly, contextual apprehension. These schemes are meant to learn kids whole scope of reading accomplishments such as cognizing the sound and name the letters of the alphabet, link sound and missive forms, able to p lace and intermix phonemes in words, read on sight high frequence words and other familiar words, acknowledge words with common spelling forms and acknowledge specific parts of words, understand how word orders affects significance, decipher new words, work out the sense of a sentence and focal point on intending derived from the text as a whole. Thereafter, instructor could integrate word games utilizing acquired phonics cognition to do larning more merriment for kids. Phonicss Knowledge In the web site of the National Institute for Literacy, it states that ‘Phonics is the relationships between the letters ( characters ) of written linguistic communication and the single sounds ( phonemes ) of spoken linguistic communication. ‘ The end of phonics direction is to assist early readers to acknowledge familiar words accurately and automatically and to â€Å" decrypt † new words. Phonicss instructions need to be systematic and expressed in order to be effectual. Weaver, C. ( 1994 ) stated some ways instructors can assist kids to develop phonics knowledge such as indicating out interesting forms of oncomings and frosts during shared reading experiences and prosecute kids in activities that reinforce their natural acquisition of the letter/sound relationships. These activities can mask as games to play in category and can be tailored and catered consequently to the assorted age groups. The end is to prosecute kids ‘s head to get phonics knowledge th at lead to word acknowledgment accomplishments. Phonicss Word Games Some illustrations of phonics word games are presenting alphabet sound, kids are to fit get downing sound of the alphabet with the images utilizing chart and cards, or to name things in the environment that begin with a peculiar alphabet. If kids are older, they can play card game similar to the game ‘Snap ‘ where they will snarl at alphabets that begin the corresponding image shown in the Centre. Another illustration of a word game is the fishing game whereby kids will angle out alphabets cards attached with a paper cartridge holder, and a fishing rod with a little magnet attached to the terminal so that kids will take bends to angle the needed alphabet cards. Such games can be played by playgroup kids to angle out the alphabets requested by instructors or it could be scaffold for kindergarten kids to larn basic spelling accomplishments where they will angle out all the alphabets to spell simple words they have learnt. Reading Schemes for Chinese Language Interestingly, the reading schemes and word games are non restrictive in larning the English Language. It can be adapted and used by linguistic communication instructors to learn kids other linguistic communications such as the Chinese Language which has its ain set of schemes. E-learning Traditionally, Chinese Language has being taught by pure rote larning for coevalss. With the promotion in engineering, primary schools in Singapore are undergoing transmutation to recommend learning Chinese Language in a merriment and originative manner. The advanced thought of utilizing the ‘iFlashBook ‘ , an on-line service integrating multimedia, speech acknowledgment engineering and a content-rich library to congratulate the mainstream primary school text editions. Children can electronics learn besides known as ‘elearning ‘ by pull stringsing through the lessons with words being read out to them and their voices recorded as a signifier of feedback. These ebooks are available by through annual subscription fee ( Creative Technology Ltd, Singapore ) . Hanyu Pinyin Reading Chinese characters with the aid of English alphabets and its phonemes are known as Hanyu Pinyin, the Romanization of the Chinese characters. Hanyu Pinyin was introduced to school about 30 old ages ago to the upper primary onwards. However, it has made a important presence in the Chinese Language course of study such that all Primary one student are merely larning Hanyu Pinyin during their first six month in school. This is to help kids in reading and be able to identify in maps for the electronics resources made available in recent old ages. Chinese Fictional characters in Picture As ancient Chinese characters are derived from the forms and visual aspects of objects, another advanced and originative thought is to utilize images to picture its form and significance of the words. These images make larning the Chinese characters merriment and easy by merely tie ining them with the existent signifier ( Tan, R. 2004 ) . For illustration, the Chinese Character c? « read as ‘huo ‘ agencies fire has its word image drawn to look like a fire so as to stand for the significance of the word. Lending Areas In a study done by The Access Center on the scheme to better results for all pupils K-8, research grounds had pointed to three effectual lending factors in order for any environment to better literacy. These factors are classroom stuffs, the function of the instructor, and schoolroom design and layout. Another of import factor beyond schoolroom environment is the function of parent ‘s engagement by being active in their kids ‘s acquisition experiences. We will further depict each of these factors presented. a ) Classroom Materials Research grounds has shown that there is a demand to hold knowing choice and usage of stuffs in order to develop an environment to back up literacy accomplishments in immature kids. The usage of signifiers and maps of print aid to function as a foundation from which kids become progressively sensitive to missive forms, names, sounds and words. In the study done by Gunn, Simmons, A ; Kammeenui, ( 1995 ) to derive apprehension in the map of print, one of the term to specify emergent literacy was the consciousness of the utilizations of print from specific ( eg. doing shopping lists, reading street marks, looking up information ) to general ( eg. geting cognition, conveying instructions, keeping relationships ) . B ) The Role of the Teacher To back up that, instructors could incorporate phone books, bill of fare, and other written stuffs into pupil drama so that kids will be able to see the connexions between the written word and spoken linguistic communication. For pupils to hold entree to a assortment of resources, instructors are to supply many books in the schoolroom library to keep pupil ‘s involvement and expose them to assorted subjects and thoughts. Teachers could besides supply activities within the schoolroom such as linguistic communication and literacy drama, reading aloud, storybook reading, reading to dolls, composing notes to friends, doing shopping lists, and taking telephone messages. This will let kids to better reading accomplishments and experience joy and power associated with literacy. Seizing these docile minutes and supply developmentally appropriate stuffs and interactions will farther literacy development ( Gunn, Simmons, A ; Kammeenui, 1995 ) . degree Celsius ) Classroom Design and Layout The physical environment of the schoolroom is important for developing literacy growing in kids. Surveies suggested that physical agreement of the schoolroom can advance clip with books ( IRA A ; NEAYC, 1998 ) such as in the library Centre to hold tonss of comfy infinites for kids to curve up and loosen up with a book ; books are to beautifully expose and be accessible to kids. By supplying marionettes, composing stuffs and listening equipments will promote kids to widen their reading experiences. Place paper, pens, pencils, crayons throughout the room to promote kids to â€Å" compose † . Finally, display kids ‘s work and images. vitamin D ) Parent-Child Mediated Learning Experience ( MLE ) Russell, et.al ( 2008 ) reported a important correlativity between parent who have given the ‘affect, focal point, attending, and communicating of a feeling of competency for larning ‘ and their ‘children ‘s optimum public presentation ‘ . It has being noted that the parents today are more educated and intelligent. By reading widely, they have kept themselves abreast with latest engineering and find. Furthermore, most household family are now dual-income and younger twosomes are choosing for smaller household unit with merely one or two kids. This alteration in household construction is get downing to engender a different civilization in modern parents. They are more unfastened to new methodological analysiss and doctrines with the underlying purpose to supply the best for their kids as stated in the front screen of Tony Buzan ‘s â€Å" Brain Child † ( 2003 ) that says â€Å" How Smart Parents Make Smart Kids † . The new strain of par ents would travel the excess stat mi to foster their kids. They view it as a wise and shrewd long-run investing in their kids ‘s instruction in order to make their fullest potency in the hereafter. Therefore another important factor that is beyond schoolrooms environment which could develop literacy in kids is the active engagement of parents in their kids ‘s development. Decision Reading is a cardinal accomplishment and is indispensable and pressing to learn preschool kids to read and compose aptly so as to accomplish today ‘s high criterions of literacy. This could be achieved by integrating reading schemes carefully planned and instructed by skilled instructors. 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Research on Accounting Software/packages used in Australia

Question: Discuss about the Research on Accounting Software/packages used in Australia. Answer: Introduction Implementation of the off-the-shelf Small Business Accounting (SBA) software has turned out to be renowned among the medium and small sized businesses, as it has started becoming technically powerful and affordable. In addition to that, implementing and choosing affordable accounting software from among several accessible software packages is generally complex for the Australian small businesses (Contractor et al., 2015). Employing interpretive approach relied on a qualitative research methodology, the current research deals with the challenges experienced by small business in Australia through implementation of SBA software. User confusion that is devoid of external support and guidance along with accounting skills have been recognized as vital issues experienced by small businesses in Australia through SBA software implementation. Moreover, external consultants has a considerable role in considerable implementation of the SBA software but recently extremely, less research exists in this subject. Accounting Software/Packages Concept According to Kyng et al., (2013) accounting software falls within the accounting information system (AIS) serves as a computer software that stores and processes accounting transactions in the functional modules like accounts payable, payroll, trial balance and accounts receivables. A third party might acquire the company that uses it by off-shelf pacakaged software such as QuickBooks and MYOB or can develop this in-house. Loyeung et al., (2016) stated that accounting software/packages can also be combination of third-party application software package along with local advancements that differs increasingly in its cost or difficulty. In contrast, May (2016) indicated that modern packaged accounting software records financial transactions efficiently along with presenting useful accounting reports. However, this would help in providing functionality to aid in the decision-making process of the managers to ensure competitive supremacy. Ng et al., (2013) revealed that Small Businesses Accounting (SBA) software employed in Australia has attained great huge technological advancements in speed, power, flexibility, and sophistication in the current years. These researchers have also observed that with the growing years, software supplies considered adding highly innovative features to their financial packages namely web interfaces along with efficient integration along with supply chain and several applications. These have also modified products of the Australian small and medium companies for making them useful for the non-accountants. Research on Accounting Software with Evidence According to Olasolo et al., (2016), there are five major small businesses accounting software in Australia that includes Intuit QuickBooks, Reckon, MYOB, Xerox and SaaS. These researchers also stated that Intuit QuickBooks acts among the most renowned accounting software employed on the part of the Australian small business owners. Palmer, (2013) stated that there are two major factors that contribute to the popularity of QuickBooks as the major small business accounting software in Australia. One of such factors is price and second factor is the comprehensive level of the characteristics that is offered by QuickBooks. All the business owners within Australia employ QuickBooks for identifying their incomes, profits along with expenses. Stefanou, (2014) indicated that these software or accounting packagers are capable to send unlimited amount of invoices, attain their data online across broad range of desktop and mobile platforms for managing pay bills along with making free payroll payments. In contrast, Tucker Schaltegger, (2016) observed that MYOB is also among the efficient accounting programs used by Australian companies that intend to have extended features than just acting as functioning accounting software. Such accounting package was developed in order to perform general accounting functions. In addition, this software is developed to facilitate business owners to enhance their profitability to make effective decisions with real-time position of the companys financial operations. According to Olasolo et al., (2016) for the Australian retail businesses, The accounting software of MYOB does not only perform the activities of a store register. With the help of MYOB Kounta interface, all the point-of-sale (POS) transactions might be integrated within the Australian companies overall business operations. MYOB Kounta interface works both the offline and online along with ensuring that consumers will not observe if the companys internet connection glides. Stefanou, (20 14) revealed that MYOBs free ATO-certified super stream solution is developed to maintain up-to-date compliance obligations along with offering the capability to work online with the companys bookkeeping personnel. Along with the software packages Add-On-Centre, one can simply develop software along with wide variety of add-on solutions from the companys tools. According to Ng et al., (2013) Saasu is deemed the future of accounting that is relied on the due diligence. Along with Saasu accounting software, all the businesses in Australia can generally carry out cash flow cashing with just a click with no further synchronization. It is simple for a company to connect quickly with the Saasu accounting software along with the companys CROM, e-commerce along with e-mail platform. Kyng et al., (2013) stated that along with the invoicing interface Australian companies could easily generate customized invoices along with or devoid of associated payments. For the purpose of collections, an organization can simply generate customized invoices and decrease the chances of accounts payable from remaining behind with the accounting softwares scheduled reminders and statements. Ng et al., (2013) indicated that with Saasu businesses along with global operations can deal with transactions in 50 distinct foreign currencies. Employing the Saasu accounting pac kage can facilitate Australian companies to schedule regular occurrence of sales and expenses without bothering about the invoices. These researchers also observed that this accounting software is among the best accounting software packages for the Australian businesses. In contrast, Kyng et al., (2013) revealed that Xero is extremely popular Australian online accounting software that has real-time data monitoring capacity. Such software comes with a great range of business accounting characteristics that offers rapid online invoicing along with offering an update at the time the consumers of the Australian companies considers the invoice. An advanced reconciliation of the accounting software facilitates the Australian companies to categories and imports the transactions of the bank. PayPal transactions are categorized and imported by means of this accounting software. Loyeung et al., (2016) observed that small and medium sized businesses could consider purchasing off-the-shelf accounting programs at significantly less cost. Established businesses in Australia are intended to have customized programs for their business. Accounting programs conduct certain accounting functions such as dealing with payments, invoicing, salary payment and offering regul ar reports of accounting that includes trading along with profit and loss accounts and balance sheet of small and medium Australian companies. Research Gap Previous research had certain limitations majorly because of its exploratory nature by considering small research population. Previous research just considered small businesses from several industries and consultants in Australia that made it quite complex to generalize gathered research findings. The current literature review addresses the existing research gap on investigating the use and advancement of the accounting software/packages in Australia (Hyvnen, 2013). For this reason, more comprehensive theory development along with empirical evaluation will be conducted in the current research. In consideration to the significant role played by the external consultants, research gap is addressed by realizing the role of accounting software in Australia along with their effectiveness in implementing the SBA software. It has been observed that in the current years, IT consultancy businesses are increasing rapidly in the Australian organizations. Recently, developing research in the recent area and more particularly, research on effective implementation of SBA software in Australian firms is limited. Considering the same, the current literature review explores the role along with the effectiveness of the consultants in implementing the SBA software within Australian organizations (Kaefer et al., 2015). Addressing the research gap, the recent research has significant implications for the vendors that explain that there is greater scope for further enhancements in the software packages. This is in consideration to the fact that external consultants have a major role in successful implementation and use of the accounting software within the small and medium businesses in Australia. Conclusion Employing interpretive approach relied on a qualitative research methodology, the current research deals with the challenges experienced by small business in Australia through implementation of SBA software. The literature review revealed that there are five major small business accounting software in Australia that includes Intuit QuickBooks, Reckon, MYOB, Xero and SaaS. These researchers also stated that Intuit QuickBooks acts among the most renowned accounting software employed by the Australian small business owners. All the business owners within Australia employ QuickBooks in order to track the business income, profits along with expenses. MYOB is also among the efficient accounting programs used by Australian companies that intend to have extended features than just acting as functioning accounting software. Such accounting package was developed in order to perform general accounting functions. Saasu is deemed the future of accounting that is relied on the due diligence. Along with Saasu accounting software, all the businesses in Australia can generally carry out cash flow cashing with just a click with no further synchronization. It is simple for a company to connect quickly with the Saasu accounting software along with the companys CROM, e-commerce along with e-mail platform. In consideration to the significant role played by the external consultants, research gap is addressed by realizing the role of accounting software in Australia along with their effectiveness in implementing the SBA software. References Contractor, S., Alexander, L.V., Donat, M.G. Herold, N., (2015). How Well Do Gridded Datasets of Observed Daily Precipitation Compare over Australia?.Advances in Meteorology,2015. Hyvnen, T., (2013). ICT systems and cost management.The Routledge Companion to Cost Management, 56. Kaefer, F., Roper, J. Sinha, P., (2015), May. A software-assisted qualitative content analysis of news articles: Example and reflections. InForum Qualitative Sozialforschung/Forum: Qualitative Social Research, 16(2). Kyng, T., Tickle, L. Wood, L., (2013). Academics perceptions of the use and relevance of software in quantitative and financial disciplines.International Journal of Mathematical Education in Science and Technology,44(2), 214-231. Kyng, T., Tickle, L., Wood, L. (2013). Academics perceptions of the use and relevance of software in quantitative and financial disciplines.International Journal of Mathematical Education in Science and Technology,44(2), 214-231. Loyeung, A., Matolcsy, Z., Weber, J., Wells, P. (2016). The cost of implementing new accounting standards: The case of IFRS adoption in Australia.Australian Journal of Management,41(4), 611-632. May, S. (2016, February). ABS: Accounting for Water An overview of the Water Account, Australia. In2016 Conference (60th), February 2-5, 2016, Canberra, Australia(No. 235406). Australian Agricultural and Resource Economics Society. Ng, F., A. Harrison, J., Akroyd, C. (2013). A revenue management perspective of management accounting practice in small businesses.Meditari Accountancy Research,21(2), 92-116. Olasolo, P., Jurez, M.C., Olasolo, J., Morales, M.P. Valdani, D., (2016). Economic analysis of Enhanced Geothermal Systems (EGS). A review of software packages for estimating and simulating costs.Applied Thermal Engineering,104, 647-658. Palmer, P.D., (2013). Exploring attitudes to financial reporting in the Australian not?for?profit sector.Accounting Finance,53(1), 217-241. Stefanou, C. J. (2014). Adoption of free/open source ERP software by SMEs. InInformation Systems for Small and Medium-sized Enterprises(157-166). Springer Berlin Heidelberg. Tucker, B. P., Schaltegger, S. (2016). Comparing the research-practice gap in management accounting: A view from professional accounting bodies in Australia and Germany.Accounting, Auditing Accountability Journal,29(3), 362-400.

Name Sydney Reid Essays (830 words) - Education,

Name: Sydney Reid College ID: 0591992 Thomas Edison State University General AOJ-101 Section no.: Writing Assignment #1 Semester and year: May 2017 The U.S. Department of Justice's Office of Justice Programs' Bureau of Justice Statistics issued the results of a special survey administered to a nationally representative sample of agencies that participated in the 2008 Census of State and Local Law Enforcement Agencies. Approximately 3,000 general purpose agencies were sampled, including all agencies employing 100 or more full-time sworn officers and a systematic random sample of smaller agencies. The report shows that there were only 36% of the agencies who targeted applicants with previous law enforcement experience and a much smaller percentage of the agencies focused on a more diverse recruitment approach and were able to hire 17% military veterans, 16% multilingual, and 14% 4-year college graduates. The efforts are not enough to ensure a more diverse hiring procedure and there can be various creative strategies that can be implemented to promote diversity in the local police workforce. In an Executive Session Paper on Increasing Diversity in Police Departments (Kasdan, 2006), Kasdan suggests the following creative strategies to help in the recruitment and retention of a diverse police department workforce: Partnership and collaborations, outreach/community programs, reform the hiring process and long-term efforts in recruitment. 1. Partnership and Collaborations. Every community has some kind of workforce development agency that facilitates training programs to help provide employment to their citizens. The police force can partner with these agencies, provide training and help applicants pass the physical abilities and other tests. The police department can also partner with student researchers to learn more about how they can recruit and retain minority police officers. Launching a new recruitment campaign to focus on attracting women and minority candidates for police jobs is also an effective way of increasing diversity in the workforce. 2. Outreach/Community Programs. Police officers can conduct out-of-town recruitment in accordance to demographics analysis reports that show which areas they can find more potential recruits. In Atlanta, there has been a targeted recruitment of the Latino community by advertising the vacancies in Spanish newspapers, job fairs and through posters and flyers. 3. Reform the Hiring Process. One way to change or improve the hiring process is to conduct a case by case review of driving violations or other requirements that disqualify potential police officer applicants but may not be necessary in the job recruitment process. The police department can also evaluate its performance requirements and change them to encourage minority applicants or to remove those requirements that disproportionately affect them. 4. Long-term Efforts in Recruitment. The police department can conduct youth outreach programs to offer summer employment to minority high school students. This will also be a way of training them into police force in the future. They can also implement programs that provide athletic activities for youth from families and communities with low income or different race.Creative campaign, aggressive advertising, community involvement, partnership and collaboration -- they can greatly improve diversity in the recruitment and retention of local police officers.Furthermore, to assess if a police department is doing its best to promote diversity, they can consider answering the following: Recruit people from outside of the state as different demographics and job markets promote diversity of applicants Evaluate the factors affecting the failure of minority and female applicants to successfully get the job. Compare and evaluate the state's standards for psychometric exams or other requirements with other states and there may be standards higher in your state than in theirs. Implement a long-term strategy to help minority get the job by mentoring them while they are young and eventually encourage them to become a part of the police department. Fix negative perceptions that the minority thinks of the way recruitment is being conducted through proactive policing system that allows the police offers to build relationships with them in the field. Go out to find the applicants and start encouraging them while they are still young. Encourage them to train every summer so that it won't be difficult to successfully pass the actual training when they are in the right age. Provid e mentors to minority officers and emphasize a culture of supportive collaboration within the team members. Minority police

Battle of Chickamauga - American Civil War - William Rosecrans - Braxton Bragg

Battle of Chickamauga - American Civil War - William Rosecrans - Braxton Bragg Battle of Chickmauga - Conflict: The Battle of Chickamauga was fought during the American Civil War. Battle of Chickamauga - Dates: The Army of the Cumberland and Army of Tennessee battled on September 18-20, 1863. Armies Commanders at Chickamauga: Union Major General William Rosecrans56,965 men Confederate General Braxton BraggLieutenant General James Longstreet70,000 men Battle of Chickamauga - Background: Through the summer of 1863, Major General William S. Rosecrans, commanding the Union Army of the Cumberland, conducted a skillful campaign of maneuver in Tennessee. Dubbed the Tullahoma Campaign, Rosecrans was able to repeatedly force General Braxton Braggs Army of Tennessee to retreat until it reached its base at Chattanooga. Under orders to capture the valuable transportation hub, Rosecrans did not wish to directly assault the citys fortifications. Instead, utilizing the railroad network to the west, he began moving south in an effort to sever Braggs supply lines. Pinning Bragg in place with a diversion at Chattanooga, Rosecrans army completed crossing the Tennessee River on September 4. Advancing, Rosecrans encountered rough terrain and poor roads. This forced his four corps to take separate routes. In the weeks prior to Rosecrans movement, Confederate authorities had grown concerned about the defense of Chattanooga. As a result, Bragg was reinforced by troops from Mississippi and the bulk of Lieutenant General James Longstreets corps from the Army of Northern Virginia. Reinforced, Bragg abandoned Chattanooga on September 6, and moved south to attack Rosecrans dispersed columns. This allowed Major General Thomas L. Crittendens XXI Corps to occupy the city as part of its advance. Aware that Bragg was in the field, Rosecrans ordered his forces to concentrate to prevent them from being defeated in detail. On September 18, Bragg sought to attack XXI Corps near Chickamauga Creek. This effort was frustrated by Union cavalry and mounted infantry led by Colonels Robert Minty and John T. Wilder. Battle of Chickamauga - Fighting Begins: Alerted to this fighting, Rosecrans ordered Major General George H. Thomas XIV Corps and Major General Alexander McCooks XX Corps to support Crittenden. Arriving on the morning of September 19, Thomas men took a position north of XXI Corps. Believing that he only had cavalry on his front, Thomas ordered a series attacks. These encountered the infantry of Major Generals John Bell Hood, Hiram Walker, and Benjamin Cheatham. The fighting raged through the afternoon as Rosecrans and Bragg committed more troops to the fray. As McCooks men arrived, they were placed in the Union center between XIV and XXI Corps. As the day wore on, Braggs numerical advantage began to tell and Union forces were slowly pushed back towards the LaFayette Road. As darkness fell, Rosecrans tightened his lines and prepared defensive positions. On the Confederate side, Bragg was reinforced by the arrival of Longstreet who was given command of the left wing of the army. Braggs plan for the 20th called for successive attacks from north to south. The battle recommenced around 9:30 AM when Lieutenant General Daniel H. Hills corps attacked Thomas position. Battle of Chickamauga - Disaster Ensues: Beating back the attack, Thomas called for Major General James S. Negleys division which was supposed to be in reserve. Due to an error, Negleys men had been put in the line. As his men shifted north, Brigadier General Thomas Woods division took their place. For the next two hours Rosecrans men repeatedly defeated the Confederate attacks. Around 11:30, Rosecrans, not knowing the precise locations of this units, erred and issued orders for Wood to shift position. This opened a gaping hole in the Union center. Alerted to this, McCook began moving the divisions of Major General Philip Sheridan and Brigadier General Jefferson C. Davis to plug the gap. As these men were moving forward, Longstreet launched his assault on the Union center. Exploiting the hole in the Union line, his men were able to strike the moving Union columns in the flank. In short order, the Union center and right broke and began fleeing the field, carrying Rosecrans with them. Sheridans division made a stand on Lytle Hill, but was forced to withdraw by Longstreet and a flood of retreating Union soldiers. Battle of Chickamauga - The Rock of Chickamauga With the army falling back, Thomas men held firm. Consolidating his lines on Horseshoe Ridge and Snodgrass Hill, Thomas defeated a series of Confederate assaults. Farther north, the commander of the Reserve Corps, Major General Gordon Granger, dispatched a division to Thomas aid. Arriving on the field they helped block an attempt by Longstreet to envelop Thomas right. Holding until nightfall, Thomas withdrew under the cover of darkness. His stubborn defense earned him the nickname The Rock of Chickamauga. Having incurred heavy casualties, Bragg elected not to pursue Rosecrans broken army. Aftermath of the Battle of Chickamauga The fighting at Chickamauga cost the Army of the Cumberland 1,657 killed, 9,756 wounded, and 4,757 captured/missing. Bragg losses were heavier and numbered 2,312 killed, 14,674 wounded, and 1,468 captured/missing. Retreating back to Chattanooga, Rosecrans and his army were soon besieged in the city by Bragg. Shattered by his defeat, Rosecrans ceased be an effective leader and was replaced by Thomas on October 19, 1863. The siege of the city was broken in October following the arrival of the commander of the Military Division of the Mississippi, Major General Ulysses S. Grant, and Braggs army shattered the following month at the Battle of Chattanooga. Selected Sources CWSAC Battle Summaries: Battle of ChickamaugaNational Park Service: Battle of ChickamaugaBattle of Chickamauga

High School Science Fair Projects

High School Science Fair Projects Coming up with a high school science fair project idea can be challenging. There is fierce competition for the coolest idea, and you need a topic appropriate for your educational level. Below are science fair project ideas arranged by topic, but first take a look at ideas according to education level: Elementary school projectsMiddle school projectsHigh school projectsCollege projects High School Projects While you might have been able to get by making posters and models in earlier grades, the bar is higher for high school science fair projects. The basis for your scientific exploration should be the scientific method: forming a hypothesis and then testing it with an experiment. You want a topic that makes the judges take notice. Consider issues addressed by others and ask yourself what questions are left unanswered. How could they be tested? Look for problems in the world around you and try to explain or solve them. Here are some ideas in various categories: Household Items These are projects involving items around the house: How safe is your microwave oven? Compare the growth of a plant or germination of seeds placed near the oven with those grown under the same light/temperature conditions farther from the appliance.Will bottled water turn green (grow algae) if you leave unopened bottles in the sun? Does it matter which brand you use?Do all dishwashing detergents produce the same amount of bubbles? Clean the same number of dishes?Do consumers prefer bleached paper products or naturals might include a rubber band harp or a flute from clay, wood, or plastic. Personal Hygiene and Grooming Here are projects affecting health and appearance: Do all hairsprays hold equally well? Equally long? Does the  type of hair affect the results?How sterile is contact lens solution and how long does it stay sterile? See how long it takes for mold, fungi, and bacteria to culture saline. How sterile is the inside of a persons contact lens case?How long do home hair-coloring products hold their color? Does brand matter? Does the type of hair affect colorfastness? How does previous treatment (perming, previous coloring, straightening) affect initial color intensity and colorfastness? Botany/Biology These projects involve the natural world: Are night insects attracted to lamps because of heat or light?How effective are natural mosquito repellents?Does magnetism affect the growth of plants?How are plants affected by the distance between them? Look into the concept of allelopathy. Sweet potatoes release chemicals (allelochemicals) that can inhibit the growth of plants near them. How close can another plant grow to a sweet potato? What effects does an allelochemical have on a plant?Is a seed affected by its size? Do different size seeds have different germination rates or percentages? Does seed size affect the growth rate or final size of a plant?How does cold storage affect the germination of seeds? Factors you can control include the type of seeds, the  length of storage, the  temperature of storage, and other variables, such as light and humidity.How close does a plant have to be to a pesticide for it to work? What factors influence the effectiveness of a pesticide (rain/light/wind)? How much can you dilute a pestic ide while retaining its effectiveness? How effective are natural pest deterrents? What is the effect of a chemical on a plant? Factors that you can measure include rate of plant growth, leaf size, life/death of the plant, color, and ability to flower/bear fruitHow do different fertilizers affect the way plants grow? There are lots of different types of fertilizers containing varying amounts of nitrogen, phosphorus, and potassium in addition to other ingredients. You can test different fertilizers and see how they affect the height of a plant, the number or size of its leaves, the number of flowers, time until blooming, branching of stems, root development, or other factors.Does using colored mulch have an effect on a plant? You can look at its height, fruitfulness, the  number of flowers, overall plant size, the  rate of growth, or other factors.How do different factors affect seed germination? Factors that you could test include the intensity, duration, or type of light, the temperature, the amount of water, the presence/absence of certain chemicals, or the p resence/absence of soil. You can look at the percentage of seeds that germinate or the rate at which seeds germinate. Do plant-based insect repellents work as well as synthesized chemical repellents?Does the presence of cigarette smoke affect the growth rate of plants? Food These are projects involving what we eat: What type of plastic wrap best prevents evaporation?What plastic wrap best prevents oxidation?Do different brands of orange juice contain different levels of vitamin C?Does the level of vitamin C in orange juice change over time?Do oranges gain or lose vitamin C after being picked?How does the sugar concentration vary in different brands of apple juice?Does storage temperature affect the pH of juice?How does the pH of juice change with time? How does temperature affect the rate of chemical changes?Does eating breakfast have an effect on school performance? Does it matter what you eat?Do the same types of mold grow on all types of bread?Does light affect the rate at which foods spoil?Do foods containing preservatives stay fresh longer than foods without them?How does time or season of harvest affect the chemistry and nutritional content of food?Is the nutritional content of different brands of a vegetable (e.g., canned peas) the same?What conditions affect the ripening of fruit? Look at ethylene and enclosing a fruit in a sealed bag, or at temperature, light, or nearness to other pieces of fruit. Is bottled water purer than tap water? Miscellaneous These projects are more generally focused: How much is the interior of a car cooled if a light-blocking windshield cover is used?Can a black light detect invisible stains?What type of car antifreeze is safest for the environment?How does the rate of evaporation of the crystal-growing medium affect the final size of the crystals?You usually heat water or another liquid to dissolve a solid to grow crystals. Does the rate at which this liquid is cooled affect the way the crystals grow? What effect do additives have on the crystals?How are different soils affected by erosion? You can make your own wind and use water to evaluate the effects on soil. If you have access to a very cold freezer, you can look at the effects of freeze-and-thaw cycles.How does the pH of soil relate to the pH of the water around the soil? You can make your own pH paper, test the pH of the soil, add water, then test the pH of the water. Are the two values the same? If not, is there a relationship between them?

Japan Airlines Flight 123 Essay Example | Topics and Well Written Essays - 500 words - 1

Japan Airlines Flight 123 - Essay Example This essay focuses on better understanding what caused the Japan airlines flight 123 incident, that happend on the way from Tokyo to Osaka and was registered as ja8119. This essay describes the mechanical problem, which occurred within the engines, that caused vibrations in the flight, primary flight controls functions, human error factors and secondary mechanical factors. In this essay, the accident was said to have been caused by loss of primary flight controls functions. This means that the flight control functions were fault bringing in a mechanical problem on the airplane operation. This implies that the engines and the flight control functions were the two major primary source factors contributing to the incidents. Also this essay describes secondary mechanical factors, which developed many complications throughout the investigation. One of the main secondary factors discussed in this essay was the structure of the aft pressures bulkhead, that was designed in a manner that it could not allow pressure to be released and built up effectively in the plane. As a result, more pressure developed in it, the crack connectivity of rivet to rivet also might eventually lead to destruction of the plane. Evidences, presented in this essay also suggest that ineffectively sized wings flaps were installed on the plane before departure. In conclusion, this essay provides the reader greatly researched investigation of what might cause the damage of a plane. Good explanation and clear structure makes this essay easy to read and understand.

In Vitro Fertilization Essay Example | Topics and Well Written Essays - 1000 words

In Vitro Fertilization - Essay Example It is noteworthy that infertility is a problem affecting both parties in a relationship-male and female. There has been misconception that infertility is only a problem of females alone but this is not the case. Infertility is major problem affecting couples and individuals across the globe in both developed and underdeveloped world as a people have failed to get pregnant or sire because of one reason or another. For instance, it is estimated that at least 10 percent of men and women of reproductive age in the United States cannot conceive as per the Centres for Disease Control and Prevention (CDC) statistics (Vorvick). Infertility in both male and female may occur in number of incidences. For instance, infertility in female occurs when the eggs are blocked in ovaries and as such cannot move to the womb. Other incidences occur when the ovaries are incapable of producing eggs, inability of the fertilized egg to survive once it sticks on uterus and finally inability of the embryo to stick on the lining of the uterus. Infertility in a male on the other hand may occur when there is a decrease in the sperm count, sperm is blocked from being released and finally when the sperm released is immatur e and weak. Infertility in both male and female is caused by a number of factors some of which are common while other unique to a particular gender. Key among the factors that cause infertility in female include but not limited to growth in the uterus such fibroids, cancer, autoimmune disorder, excessive exercising, certain medication, obesity, old age, pelvic inflammatory disease, excessive drinking of alcohol, scarring from STI, thyroid disease, hormonal imbalance, pelvic infection and or clotting disorder (Vorvick). Male infertility on the other hand is caused by a number of factors that include but not limited to birth defects, old age, hormonal imbalance, excessive

Twelfth Night Lit Analysis Essay Example for Free

Twelfth Night Lit Analysis Essay â€Å"The true sign of intelligence is not knowledge but imagination† – Albert Einstein. This cannot be more true in the case of William Shakespeare. In regards to his play Twelfth Night his creative genius is seen in his ability to create sharp and clever characters through perfectly crafted plots and themes. His aptitude to generate characters that goes against the dictate of society such as Viola and Maria marks him as one of the greatest playwrights of his age. However, his facilities as a writer are made known through his ability to twist and manipulate words and language to his own benefit. Shakespeare’s play on words and witty language serves to entertain his audience in the most complete sense possible. He does this throughout the entire play, but when discussing his use of language the character of Feste must be considered, especially since he may be regarded as Shakespeare’s mouth piece. As it will be discussed Shakespeare’s intellect is not shown in his ability to create carefully crafted plots and his magnetic writing style but his innovation in creating a world of words and enigmatic characters. Viola maybe considered the main character of the play, her character is sly and cunning. Shakespeare’s treatment of her is nothing short of utter brilliance. Viola’s ability to adapt to her surroundings and produce sharp comments in little space of time shows her as one of the most clever characters. She comes up with this almost impractical idea to masquerade as man and the fact that she gets the sea captain to agree with it shows her persuasiveness and boldness. Not only that but her plan panned out for a full three months- as stated by Duke Orsino â€Å"Three months this youth hath tended upon me† ( act 5, scene 1)- without no one being none the wiser. It is in her disguise that we see her true intelligence and witty disposition. Also her language and her delivery of it shows her impudent nature. OLIVIA Stay: I prithee, tell me what thou thinkest of me. VIOLA That you do think you are not what you are. OLIVIA If I think so, I think the same of you. VIOLA Then think you right: I am not what I am This conversation shows her ability to make quick retorts and while she does this she hints at her deception with the truthfulness of the last line, without Olivia letting on. In doing so it is revealed just how crafty she is. Her character truly does mirror Shakespeare’s ingenious mind. Similarly the brazen character of Maria demonstrates Shakespeare’s aptitude to create clever characters. Like Viola who comes up with an idea for her own benefit although somewhat necessary, Maria concocts this scheme against Malvolio to let him think Olivia confesses her love for him in the form of a letter. She uses his own ambition against him and makes him out to be a madman that at one point even he is tempted to believe, even though he maintains he is quite sane. Even though it was said to be in jest, some might look upon it as a cruel act as Malvolio was not deserving of this type of treatment. Nevertheless she is a witty character that Shakespeare uses to highlight the brillianc e and strong character of women. In addition Shakespeare produces a masterpiece out of his work Twelfth Night through his hilarious playful language. The character that Shakespeare uses most to do this is Feste and Shakespeare does this because the character or role of Feste allows him to get away comments and retorts that others might not have. An instance of this is his conversation with Olivia wherein he calls her a fool for mourning her brother for seven years and all the more fool for mourning if she believes his soul is in heaven. â€Å"The more fool, madonna, to mourn for your brothers soul being in heaven. Take away the fool, gentlemen† this line not only serves to give immense joy and laughter for the audience but highlights the privileges given to an Elizabethan jester for saying such things without recompense. This humorous language is also seen with Feste’s play with words; â€Å"No such matter, sir. I do live by the church for I do live at my house, and my house doth stand by the church† Feste plays with words and relates them with so much zeal that the audience cannot help but be amused. It is also seen with the lines â€Å"why sir her name is a word, and to dally with that word might make my sister wanton. But indeed, words are very rascals, since bonds disgraced them† It is because of this that he calls himself â€Å"corrupter of words† and in this we see the instability of language. It is not only Feste that gets the audience to laugh because of humorous language. Sir Andrew also does this, although his misrepresentation of words is unintentional. His incompetence with language and misuse of words provide comic relief for the audience. â€Å"What is pourquoi? Do or do not do? I would I had bestowed that time in the tongues that I have in fencing, dancing and bear-baiting: O, had I but followed the arts!† the silliness of it all functions to heighten the dramatic appeal of the play and increase audience’s pleasure. The humorous and playful language of the play lets our imagination roam free and that alone shows Shakespeare’s astounding creativity. In conclusion it can be said that William Shakespeare is truly a mastermind with his wild imagination in creating witty and crafty characters and his ingenious use of language torments the audience with laughter and amusement. Fabian’s line â€Å" If this were played upon a stage now, I could condemn it as an improbable fiction† shows that Shakespeare is aware of the plays’ unlikely disparities but nevertheless his skill makes it truly a work of art. WOLMERS HIGH SCHOOL FOR GIRLS Literatures in English Unit 1: Module: 1 Christina Thompson L6H1 November 19, 2012 Question ‘Shakespeare’s creative genius is demonstrated by his witty characterization and humorous language’ Discuss the extent to which this is a fair assessment of the comedy Twelfth Night. REFERENCES http://shakespeare.mit.edu/twelfth_night/full.html http://www.sparknotes.com/shakespeare/twelfthnight/canalysis.html http://www.brainyquote.com/quotes/authors/a/albert_einstein.html http://www.shakespeare-online.com/plays/characters/violabio.html

Legalizing Euthanasia for Terminally Ill Patients is Neccesary Essay e

On average, 151, 600 people die per day (Ross). Countless people live in fear of death, due to the massive uncertainties. They fear the pain and suffering that often precedes death, so they do everything they can to stay alive, even if it means staying connected to life support for months, completely immobile and unresponsive. Because medical technology has advanced substantially in recent years, scientists have created ways to achieve an easy and simple death, now known as euthanasia. In Greek, euthanasia translates to â€Å"easy or painless death† (Barnard). However, in modern times the question of legalizing euthanasia has become majorly controversial. Legalizing euthanasia for terminally ill patients is necessary because it will allow patients to die with dignity, it will prevent patients from having to live a low quality life full of suffering, and it will allow patients to have a choice of life or death rather than be required to by the government. Many people say that euthanasia is wrong because it is murder. However, when patients are terminally ill, they are no longer truly living. Terminal illness is defined as being hopelessly ill with no chance of recovery (Jussim). Legalizing euthanasia will allow terminally ill patients the option to die with dignity. According to the Savannah Morning News, â€Å"There is something to be said for dying with dignity. And ‘heroic measures’ that prolong a person’s physical existence when there is no meaningful hope for recovery can rob patients of that dignity† (Murphy). Many family members want to keep their family member alive for as long as possible, but in the case of terminal illnesses, they are simply prolonging something that is inevitable. Contrary to what many people believe about death... ...e calm after a storm. Death is only the beginning. Works Cited Barnard, Christiaan. Good Life, Good Death: A Doctor’s Case for Euthanasia and Suicide. Englewood Cliffs: Prentice Hall Inc, 1980. Print. Bonin, Angela. â€Å"Human Euthanasia, The Debate: The Arguments for Both Sides.† Examiner.com. Examiner.com. 20 Feb 2012. Web. 27 April 2014. Jussim, Daniel. Euthanasia: The â€Å"Right to Die Issue.† Hillside: Enslow Publishers Inc, 1993. Print. Murphy, Mark. â€Å"There’s Something to be Said for Dying With Dignity.† SavannahNow.Com. Savannah Morning News. 2 Feb. 2014. Web. 20 April 2014. Paris, John J. Euthanasia. San Diego: Greenhaven Press Inc, 2002. Print. Ross, Stephen. â€Å"Worldwide Missions.† Wholesome Worlds. Wholesome Worlds. n.d. Web. 20 April 2014. Tyson, Peter. â€Å"The Hippocratic Oath Today.† Nova beta. Nova. 27 March 2001. Web. 20 April 2014.

Marketing Strategy of Nestle Essay

Executive Summary Nestle foods was established in 1866. Since then it has continued to provide quality products to its customers with products and packaging innovations. Nestle juices is world wide number one and fastest growing food company. The company is trying their level best to differentiate themselves from other local companies and trying to win the competition in juice industry by adopting the modern trends and technologies in both operational fields as well as in marketing of their products. In this detailed project we covered all most all the topics related to the marketing plan. First of all we presented the companies history and introduction which included the year of formation and certain steps the resulted in the today’s form of Nestle. We describes value chain analysis PEST analysis about nestle juices and our brand competitor .And the next step we do experiment about SWOT analysis who its effect on our brand .so we described MARKET analysis, competitor analysis, analysis buyer b ehavior , hierarchy of organization goals and the next step to STP of nestle company ,so we explain product strategy , price strategy and distribution strategy ,communication strategy  and other things related to a marketing plan such as marketing budget and last of our project sale forecast for last 5 year.. Innovative technology, , Globalization, Matrices, , Financial Review, Porter’s five model, Industrial analysis, Five Ws and Future Plans Of Company. 1. Introduction 1.1 Basic Information Regarding Nestle Nestleis the largest food and nutrition company in the world, founded and headquartered in Vevey, Switzerland. Nestlà © originated in a 1905 merger of Anglo-Swiss Milk Company, established in 1867 by brothers George Page and Charles Page, and FarineLactà ©e Henri Nestlà ©, founded in 1866 by Henri Nestlà ©. The company grew significantly during the First World War and following the Second World War, eventually expanding its offerings beyond its early condensed milk and infant formula products. Today, the company operates in 86 countries around the world and employs nearly 283,000 people. AIM: Nestle (NESN.VX) is aiming for long-term organic growth of 10 percent in its nutrition unit. The aim of manufacturing Nestlà ©Ã¢â‚¬â„¢s product in global market will be earning maximum profit at minimum cost and capture the maximum share of the market. Goal: Nestles goal is to manufacture and market the company’s product in such a way as to create value that can be sustained over the long term for shareholders, employees, consumers and business partners. Nestle does not favour short term profit as the expense of successful long term business development. Market Growth: In 2009, consolidated sales were CHF 107.6 billion and net profit was CHF 10.43 billion. Research and development investment was CHF 2.02 billion. Sales by activity breakdown: 27% from drinks, 26% from dairy and food products, 18% from ready-prepared dishes and ready-cooked dishes, 12% from  chocolate, 11% from pet products, 6% from pharmaceutical products and 2% from baby milks. Sales by geographic area breakdown: 32% from Europe, 31% from Americas (26% from US), 16% from Asia, 21% from rest of the world. Objective and Issues: Taking an objective approach to an issue means having due regard for the known valid evidence (relevant facts, logical implications and viewpoints and human purposes) pertaining to that issue. If relevant valid evidence is denied or falsified, an objective approach is impossible. An objective approach is particularly important in science, and in decision-making processes which affect large numbers of people. Capital issues: Nestlà © S.A. has set up a new, wholly-owned subsidiary to manage the Group’s pension fund assets, which amounted to some CHF 25 billion at the end of 2005. From 1 January 2007, Nestlà © Capital Advisers, the new Swiss-based company, will have a strategic advisory role and be a one-stop-shop for any services required by Nestlà © pension funds around the world. Nestlà © Capital Advisers’ CEO will be Jean-Pierre Steiner, who will also continue as Nestlà ©Ã¢â‚¬â„¢s corporate pension and risk director. Paul Polman, CFO of Nestlà © S.A., will serve as Chairman of the Board. In addition, Nestlà © Capital Advisers has established Nestlà © Capital Management, an operational asset management arm based in London, fully authorized and regulated by the UK Financial Services Authority. Nestlà © Capital Management will start operations from 1 January 2007, with 15 investment managers and a compliance officer. This new Nestlà © asset management company will be able to provid e cross-border investment and advisory services to any Nestlà © pension fund based in Europe or elsewhere. However, each individual Nestlà © pension fund will continue to be under the responsibility of the relevant local trustee board. Nestlà ©Ã¢â‚¬â„¢s new, shared-services approach to Group pension fund management aims to lower costs and boost net asset performance while strengthening Nestlà © S.A.’s overview of Group pension assets. Key of Success: The quality, low price charging and marketing strategy will be the reason of  working behind to achieve success of Nestle. Nestle has to focus on the mind of buyer and consumers by which their selling rate. Nestle will be able to achieve maximum profit. Besides taking some extra strategies the company will be able to reduce its cost of the product. 1.2 History Of Nestle The company dates to 1867, when two separate Swiss enterprises were founded that would later form the core of Nestlà ©. In the succeeding decades the two competing enterprises aggressively expanded their businesses throughout Europe and the United States. In August 1867 Charles A and George Page, two brothers from Lee County, Illinois, USA established the Anglo-Swiss Condensed Milk Company in Cham. Their first British operation was opened at Chippenham Wiltshire in 1873. In September 1867, in Vevey, Henri Nestlà © developed a milk-based baby food and soon began marketing it. The following year, 1868, saw Daniel Peter begin seven years of work perfecting his invention, the milk chocolate manufacturing process; M. Nestlà ©Ã¢â‚¬â„¢s was the crucial cooperation M. Peter needed to solve the problem of removing all the water from the milk added to his chocolate and thus preventing the product from developing mildew. Henri Nestlà © retired in 1875, but the company, under new ownership, retained his name as FarineLactà ©e Henri Nestlà ©. In 1877 Anglo-Swiss added milk-based baby foods to its products, and in the following year the Nestlà © Company added condensed milk, so that the firms became direct and fierce rivals. In 1905 the companies merged to become the Nestlà © and Anglo-Swiss Condensed Milk Company, retaining that name until 1947, when the name Nestlà © Alimentana SA was taken as a result of the acquisition of Fabrique de Produits Maggi SA (founded 1884) and its holding company, Alimentana SA of Kempttal, Switzerland. Maggi was a major manufacturer of soup mixes and related foodstuffs. The company’s current name was adopted in 1977. By the early 1900s, the company was operating factories in the United States, United Kingdom, Germany and Spain. World War I created new demand for dairy products in the form of government contracts; by the end of the war, Nestlà ©Ã¢â‚¬â„¢s production had more than doubled. After the war, government contracts drie d up and consumers switched back to fresh milk. However, Nestlà ©Ã¢â‚¬â„¢s management responded quickly, streamlining  operations and reducing debt. The 1920s saw Nestlà ©Ã¢â‚¬â„¢s first expansion into new products, with chocolate the company’s second most important activity. Nestlà © felt the effects of World War II immediately. Profits dropped from US$20 million in 1938 to US$6 million in 1939. Factories were established in developing countries, particularly Latin America. Ironically, the war helped with the introduction of the company’s newest product, Nescafà © (â€Å"Nestlà ©Ã¢â‚¬â„¢s Coffee†), which was a staple drink of the US military. Nestlà ©Ã¢â‚¬â„¢s production and sales rose in the wartime economy. The end of World War II was the beginning of a dynamic phase for Nestlà ©. Growth accelerated and companies were acquired. In 1947 came the merger with Maggi seasonings and soups. Crosse & Blackwell followed in 1950, as did Findus (1963), Libbyâ⠂¬â„¢s (1971) and Stouffer’s (1973). Diversification came with a shareholding in L’Orà ©al in 1974. In 1977, Nestlà © made its second venture outside the food industry by acquiring Alcon Laboratories Inc. In 1984, Nestlà ©Ã¢â‚¬â„¢s improved bottom line allowed the company to launch a new round of acquisitions, notably American food giant Carnation and the British confectionery company Rowntree Mackintosh in 1988, which brought the Willy Wonka Brand to Nestlà ©. The Brazilian president, Lula da Silva, inaugurates a factory in Feira de Santana (Bahia), in February of 2007. The first half of the 1990s proved to be favorable for Nestlà ©: trade barriers crumbled and world markets developed into more or less integrated trading areas. Since 1996 there have been acquisitions including San Pellegrino (1997), Spillers Petfoods (1998), and Ralston Purina (2002). There were two major acquisitions in North America, both in 2002: in June, Nestlà © merged its U.S. ice cream business into Dreyer’s, and in August a US$2.6 billion acquisition was announced of Chef America, the creator of Hot Pockets. In the same time frame, Nestlà © came close to purchasing the iconic American company Hers hey’s, one of its fiercest confectionery competitors, though the deal fell through. Another recent purchase included the Jenny Craig weight loss program for US$600 million. In December 2005, Nestlà © bought the Greek company Delta Ice Cream for â‚ ¬240 million. In January 2006, it took full ownership of Dreyer’s, thus becoming the world’s biggest ice cream maker with a 17.5% market share. In November 2006, Nestlà © purchased the Medical Nutrition division of Novartis Pharmaceutical for $2.5B, also acquiring in  2007 the milk flavouring product known as Ovaltine. In April 2007, returning to its roots, Nestlà © bought US baby-food manufacturer Gerber for $5.5 billion. In December 2007, Nestlà © entered in a strategic partnership with a Belgian chocolate maker Pierre Marcolini.[8] Nestlà © agreed to sell its controlling stake in Alcon to Novartis on 4 January 2010. The sale was to form part of a broader US$39.3 billion offer, by Novartis, for full acquisi tion of the world’s largest eye-care company. On March 1, 2010, Nestlà © concluded the purchase of Kraft’s North American frozen pizza business for $3.7 billion. 1.3 Situation Analysis First of all nestle company want to know about the market situation. So the company collect information from the market. Market Description : All most all of the country consume the product of nestle. They are very careful about the quality and nutrition. There isalmost 6000 brand with a wide range of products. Like- they have Baby foods (Nestlà © Cerelac, NAN) Breakfast cereals (Nestlà © Cereals) Dairy products (Milkpak, NIDO, Nespray, Nestlà © Yogurts, Everyday) Ice-creams (Movenpick, Dreyer’s) Chocolate confectionary (Kit Kat, Smarties, Toffo) Beverages (Nescafe, Milo, Nestlà © juices) Food service (Nestlà © Jumbo Bottle) Prepared foods (Maggi, Powered Soups) Bottled water ( Nestlà © Pure Life, Nestlà © Aquarral) Pet care (Pro Plan, Purine, ONE, Fancy feast, Dog Chow, Cat Chow, Felix, Alpo) Pharmaceuticals (Ophthalmic drugs, lens-care solutions & optical surgical Instruments) Competitor Review: UNILEVER Nestle’s main international competitors include Unilever and Procter & Gamble. They also face competition in local markets or product ranges from companies such as Beiersdorf, ConAgra, Danone, General Mills, Henkel, Mars, Inc., Pepsico, Reckitt Benckiser and S. C. Johnson & Son. LANGNESE: Langnese is the German Heartbrand subsidiary of the Anglo-Dutch company Unilever. They are the number one producer of ice cream products in Germany, and their main competitor is Nestlà ©; a reflection of the relative positions of these two giants in the global market. BRITANNIA INDUSTRIES: Britannia Industries Limited is an Indian company based in Kolkata that is famous for its Britannia and Tiger brands of biscuit, which are popular throughout the country. Britannia is has an estimated 38% market share. The Company’s principal activity is the manufacture and sale of biscuits, bread, Rusk, cakes and dairy products. Despite this strong competition, Nestle can carve out a definite image and gain recognition among the targeted segments. The products what we are serving to our consumers is the critical point of differentiation for competitive advantage. 2. Marketing Segmentation 2.1Geographical Segmentation Nestle is the world’s largest food company that did marketing segmentation very well. They also base on the geographic segmentation. Here they consider the world region, country region and rural area. 1) World or country region:- Nestle understands the geographical different in needs and wants. For example: in Viet Nam, Nestle has the Maggi brand with many kinds of Asia sauce, but Maggi do not exist in England because of the different in the geographical taste. While, Nestle sell pet food in England and some other countries but they do not sell in Viet Nam. So we can easily understand that this company considers geographical segmentation. Maggi Sauce in Viet Nam 2) Rural area Segmentation:- Nestle also considers the rural area segmentation. For example, in the city supper shopsof Asia keeps Maggi /Nido milk and in rural areas nestle supplies a much less product like Maggi or Nido milk. 2.2Demographical Segmentation Nestle segments their customer into the different of age, family size, family life cycle, income etc. 1) Age:- Nestle never offers the same product for the people whose is 30 and whose age is 13. For example, nestle offers Nescafe coffee for adult people and offering Milo for children. Coffee for adult Milo for children 2) Family Size and Life cycle:- Nestle offers their same product in different size of containers to fulfill the different type of needs according to the size of the family. For example, Nestle chocolate offers different size of containers. The family with many members can buy the large container to satisfy everyone in the family, where a small family can take the small one to do the same. 3) Income:- The people with small income can buy nestle product. They produce that product which will save money. Like, Nescafe coffee has a mini pack for instant coffee which saves the money of limited income people. 2.3Psychographic Segmentation Nestle offers their product considering customers psychographic segment, like, social class, lifestyle and personality. 1) Social class:- Many products of nestle company are highly affordable by different the people of different social class. 2) Lifestyle and personality:- Nestle Breakfast Cereals is the best choice for busy people and Nescafe also help them more alert in working. Besides, there are some people who love to eat can eat every time and everywhere. Confectionery such as Smartest, Aero, Butterfinger, and Orion can be called their best friends. 2.4Behavioral Segmentation Behavioral segmentation base on the different in knowledge, attitudes or responses to a product. Benefits:- Nestle offers us the best quality, taste and price for baby food, coffee and chocolate. Customers may buy other companies baby food/coffee/chocolate, but no other company can provide the quality and flavor that Nestle provides. Readiness stage:- Nestle is one of the most well known company in the world. A very few people can found who don’t know about this companies product. Nestle figure out the stage of their customer and make them more aware about their foods and nutrition. Attitude Toward product:- Nestle is always concern about the attitude of people toward their product. The considers the feedback of their customers and the other people and make their product more better to get the positive opinion of their customers. User Status:- A market has all types of customers. Nestle tries to measure user status to take more customers into their segment, so that all types of customer get opportunity to buy the product of Nestle. All the following criteria are followed by the Nestle Company for their segmentation. 3. Market Targeting Market segmentation reveals the firm’s market segment opportunities. It now must evaluate the various segments and decide how many and which segment it can serve best. We now look at how the company evaluate and target segments. Fig: Porters Five Forces 3.1.Right size and growth:- Nestle company collets information about different type of customer from market segmentation. Then analyze to select a target market. They complete this task considering the size and growth of the target market. Nestle mostly focus on the geographic and demographic segmentation because, their product is made based on this two segments. 3.2.Structural Attractiveness:- Most of the companies have their similar competitors. Nestle also considers its competitors so that, they can attract their target market. They try to make a better product in a good price then their competitors. But now a days there no close competitor of nestle company. Nestle is also concern about the buyers power and the suppliers power. To achieve the target market Nestle need to satisfy the buyers as well as the suppliers. To avoid the bargaining problem that is created by the buyers, Nestle companies all products are at a fixed price. There is another problem of substitute product. But because of the high quality and affordability Nestle don’t need to be worried about that problem. 3.a. Selecting target market After evaluating different segments, Nestle Company decides which and how many segment it will target. Buyers have unique need and want. So, nestle divided their products according to the different segments of market. Nestle company wants to use differentiated marketing strategy and the company decides to target several market segments and designs different offers for each segment. It decides to produce different types of products based on age, family life cycle, social class and lifestyle. Nestle tries to know what type of products are needed for which type of people. At first, nestle company produces a product for testing and experimenting for a specific segment and if it is wanted by the target market, it changes the product types. Nestle wants to offer some kind of product that is mainly based on demographic segmentation. No. Different consumer product 1 Age: 6 months and onwards Cerelak, Nido, Nan 2 Coffee lovers Nescafe, Coffee Mate, 3 in 1 3 Chocolate lovers Kitkat, Crunch, Galak 4 Age: 8 years and onwards Maggi, p’tit pot 5 Age: teenagers Milo, Aero, Turtles These are some of the different types of products that Nestle Company offers for different types of customers. They offer these different types of product because there are different types of demand in the market. 4. Positioning â€Å"A company must differentiate its offers by building a unique bundle of benefits that appeal to a substantial group within the segment.†Ã¢â‚¬â€Ã¢â‚¬â€ Nestle knows this pretty well. It has many advantages over competitors by offering different types of quality products. To create a profitable relationship with the different types of customers, Nestle stays alert and finds different ways to differentiate itself in the eye of every customer. Marketers often prepare a perpetual positioning map to plan strategies. It shows consumer perceptions of their brands versus competing products on  important buying dimensions. Nestle company always tries to maintain a better position in consumer minds than others. PriceNestle Unilever Britannia Lengnese Benefit 4.1 Positioning Map The figure below shows a positioning map for the world’s leading food brand-Nestle. The position for each circle of the map indicates the brand’s perceived positioning on two dimensions – price and quality. 4.2 Choosing Positioning Strategy It’s very easy for Nestle to find its positioning strategy. Since it’s a very well known company, it tries to have the same position in a different segment. Nestle differentiates its offers by building a unique bundle of benefits which is appealing to a substantial group within a segment. Nestle follows three steps for its positioning task: a) It identifies a set of possible competitive advantages to build a position. b) Then, it chooses the right competitive advantage. c) And selects an overall positioning strategy After these steps, nestle communicates and delivers the chosen position to the market effectively. Identifying possible value difference and competitive advantage: Nestle understands the importance of understanding customer needs better than the competitors and delivering more value. It’s very important to build a profitable relationship with the customers. Nestle has positioned itself to  the extent of providing superior value, by this it has gained competitive advantage. But, solid position cant be built by false promises. Nestle delivers the quality and service it promises. Thus nestle has differentiated the company in the market. Nestle thinks through the customers’ entire experience with the company product to find the point of differentiation. It has successfully found ways to differentiate at every customer’s point of view. Nestlà ©Ã¢â‚¬â„¢s strategies for differentiation are: Service:Nestle wants to make sure that their service is better than other competitors. They print the nutritional values and other health facts related to the product on the packet of the product. They also provide contact number and mailing addresses etc. for queries or any other facts. For example, in the image Nescafe Tasters Choice the arrow indicated area has all the information about this product. Product: Nestle provides the best products and they are quite self-confident about it. They know very well that they have a very few competitors which makes it easy for them to capture the market. Image: Nestle knows that a company cannot develop an image in public mind overnight using only a few advertisements. Nestle has a different image in public eye which it has earned over the years. People: Their number of target people is very high because they have much demand for baby food and nutrition products. Positioning strategy For a new product, firstly they decide to use more for less positioning strategy. Nestle gives more benefit than the other competitors but their price is low, because in this case, they can attract the customers easily. 4.1Positioning strategy: Nestle company generally use more for more strategy. Compare to other company they are charging higher price than other. But on the other hand they not only charging higher price they are also provide benefit to the customer. 4.2 Developing a positioning statement In positioning statement the summarization of company and brand positioning are followed. The concept is TO (Target segment and need) OUR (company) IS( product) THAT ( point of difference). By this way Nestle make positioning statement. PRICE MORE THE SAME LESS SFig : Positioning Strategy Developing a positioning statement In positioning statement the summarization of company and brand positioning are followed. The concept is TO ( Target segment and need) OUR (company) IS( product) THAT ( point of difference). By this way Nestle make positioning statement. Developing 4p’s 5.1Product:All most all of the country consume the product of nestle. They are very careful about the quality and nutrition. There are almost 6000 brand with a wide range of products. Like 1. Baby food- Cerelak, NatureNes,  nestum 2. Cereals- Chocapic, Fitness, Cini Minis 3. Water- Nestle Pure Life, Perrier, Poland Spring 4. Dairy- Cornation, Coffee Mate, Nido 5. Coffee- Nescafe 3-1, Nescafe Classic, Nescafe Decaf 6. Drinks- Milo, Juicy Juice, Nestea 7. Sports nutrition- Power Bar 8. Ice cream- Maxibone,Drumstick, Sorbetes 9. Diet foods- Jenny Craig 10. Healthcare nutrition- Boost, NutrenJunior,Resource 11. Frozen foods- Buitoni, Herta, Hot Pocket, Maggi. 12. Chocolate-Auro, Crunch, Kitkat, Butterfinger 13. Pet care- Purina Alpo, Bakers Complete, Cat Chow 5.2Price:people never wanted to compromise on quantity. So they adapted value based pricing. Nestle specially want to capture different segment of the market. So its price are based on its effective value of customer selective to their product. However its price is comparatively higher than the price of other product. 5.3Place:Nestlà © began in Switzerland in the mid 1860s when founder Henri Nestlà © created one of the first baby formulas. Henri realized the need for a healthy and economical product to serve as an alternative for mothers who could not breastfeed their babies. Mothers who were unable to breastfeed often lost their infants to malnutrition. In 1874 the Nestlà © Company was purchased by Jules Monnerat. Nestlà © developed its own condensed milk to contend with its competitor, the Anglo-Swiss Condensed Milk Company. 5.4Promotion:Promotion is the very important and crucial element of marketing strategy as through it the company establishes its image in the minds of the customers. NPL is promoted by using different ways of promotion. Advertisement of NPL is done through TV, radio, billboards, newspapers and magazines. Current advertising slogans are that NPL is trust, hope and happiness and Good Food Good life. Nestlà © also conducts the tradeshows, concerts, events sponsorships, and discounts for sales promotion. For  establishing public relations, Nestlà © distributes its newsletters, annual reports, calendars and diaries, lobbying, donation for charitableand civic events. For the victims of 8th October 2005 earthquake, Nestlà © has donated 90 trucks, which were containing different foods items, and NPL was one of them which is around Rs. 2 Billion. The Nestle organized its teams to distribute products to the affected areas and all employees contributed from top to bottom. Example:- Buy-One-Get-One-Free (BOGOF) – if a loaf of bread is priced at $1, and cost 10 cents to manufacture, if you sell two for $1, you are still in profit – especially if there is a corresponding increase in sales. This is known as a PREMIUM sales promotion tactic. Customer Relationship Management (CRM) -incentives such as bonus points or money off coupons. There are many examples of CRM, from banks to supermarkets. Free gifts- Subway gave away a card with six spaces for stickers with each sandwich purchase. Once the card was full the consumer was given a free sandwich. Free samples- Red Bull (a caffeinated fizzy drink) was given away to potential consumers at supermarkets, in high streets and at petrol stations (by a promotions team). Conclusion Nestlà © is one of the only companies to have developed an information disclosurepolicy. But the policy includes no good practice principles. To strengthen their capabilities forensuring consistent public disclosure of information across the company Nestlà © should identifynarrowly defined conditions for non-disclosure and commit to responding to information requestswithin a defined period of time. In participation, Nestlà © only make a general commitment to engagingwith those outside the company through their Corporate Business Principles. They should go furtherand develop a detailed policy on external stakeholder engagement that identifies the conditions underwhich stakeholder can expect to be engaged in company decision-making and commits toincorporating stakeholder input into decision-making else providing an explanation. Furthermore,Nestlà © needs to strengthen their complaints and response capabilities; the company needs to put inplace a complaint mechanism that covers more than a single product and allows both  internal andexternal stakeholder to submit complaints for issues of non-compliance in relation to all the company’spolicies and practices. References 1. Allied Stores was originally formed in 1929 to act a the group’s purchasing arm. 2. http://www.nestle.com/Pages/Nestle.aspx 3. http://www.nestleusa.com/ 4. http://en.wikipedia.org/wiki/Nestl%C3%A9 5. http://www.verybestbaking.com/ 6. http://www.purina.com/ 7. http://www.nestle.pk/ 8. http://www.nestle-nutrition.com/Public/Default.aspx 9. Newspaper 10. Www. Google.com 11. Friends

Recommendation Brief for an Internal Accountant

Recommendation Brief for an Internal Accountant Recommendation Brief for an Internal Accountant A client has an out-of-control system that is in need of change to get it back into control. Internal controls are an important part of a company. The role of internal controls is to keep mistakes from occurring as much as possible. It also aids in preventing individuals from being dishonest. The system the client is using is out-of-control, and it is highly recommended that the company hire an internal accountant. The internal can provide information to managers to limit any problems and audit the system internally.Implementing internal audits will help build credibility within the company and keep violations from occurring that would violate laws and regulations. An internal auditor would work with management and owners to analyze important areas of the company’s performance. These areas that would be analyzed would include assets, accuracy of financial information, and ensuring t hat government and industry standards and regulations are being followed. Another point that the internal auditor would confirm is that the policies and procedures are aligned with the company’s goals.An internal auditor would add security and be an asset to the company. The first step an internal auditor would initiate would develop a plan to evaluate the current control system that is in place. Any deficiencies found would be documented and evaluated for improvement. The deficiencies would need to be corrected if possible. At the completion of the audit from the internal auditor a written recommendation explaining the control system and what needs to be done to correct the deficiencies would be given to the management of the company.There are positives in hiring an internal accountant for a company that has a system out-of-control. The first positive is the ability to minimize or extinguish any deficiencies before there are long- term effects. The second positives is the co ntrol system would be improved and help in the function of the company so that goals can be met more efficiently. A third positive is there would be a savings in money. There would no longer be a need to hire an outsider to do what an internal auditor can do. The individual hired would be knowledgeable about how the company is operated and its goals.They would also have access to information about the company that others may not have access to. The internal auditor would be on staff to do evaluations on a continual basis and be able to assist management and solve problems as issues may arise. When looking to hire an internal accountant there are some requirements or qualification that the individual needs to possess. One requirement or qualification the applicant should have is the proper education and licensing that would be appropriate for the job of internal accountant.Another area that would be important is have is experience. For the applicant to have experience in how to handl e certain situations or already have ideas of what works and does not work is important. The experience can be a time saver in solving problems with the current system. A third skill that would be an advantage in an applicant would include being knowledgeable and experienced in report writing skills. The last are to look at for a possible candidate is person characteristics.These characteristics would include being ethical, observant, self-reliant, confident, trustworthy, perceptive, and open-minded. It is important to hire an internal accountant as soon as possible because the company’s current system is already out-of-control. Hiring someone with experience would be beneficial and an asset to an already failing system. A good working relationship between the internal auditor and management is vital to the company. Having a good working relationship will help in communicating the needs and goals of the company.A recommendation of hiring a well qualified internal accountant i s vital to the success of the company. References FDIC: Federal Deposit Insurance Corporation. (n. d. ). FDIC: Federal Deposit Insurance Corporation. Retrieved April 8, 2013, from http://www. fdic. gov Audit Process. (n. d. ). University Audit Office. Retrieved April 8, 2013, from http://www. audit. cornell. edu/audit. html Welcome to NewAccountantUSA. com. (n. d. ). Welcome to NewAccountantUSA. com. Retrieved April 8, 2013, from http://www. newaccountantusa. com

How to Make Homemade Liquid Nitrogen

How to Make Homemade Liquid Nitrogen You can make your own homemade liquid nitrogen using readily available materials. Its not really liquid nitrogen, however, but cryogenic-temperature alcohol. Chilled alcohol can be used for many liquid nitrogen projects, such as freezing flowers or other materials. It is not suitable for ice cream or anything edible. Also, although this poor mans liquid nitrogen is very cold, it doesnt vaporize off your skin like true liquid nitrogen, meaning it can give you frostbite very easily. Avoid skin contact and use all the safety precautions you would use with nitrogen. Homemade Liquid Nitrogen Materials dry ice99% rubbing alcohol or methanol (lower percentage will work but youll get a gelatinous cryo-fluid)plastic container (dont use glass because extreme temperature changes may cause it to shatter) Prepare the Homemade Liquid Nitrogen Youve got two ways to do this. Pour the alcohol into a plastic container and nest this container inside a bucket of dry ice.Alternatively, you can pour the alcohol directly over the dry ice. This is easier, but you wont have control over the temperature of the dry ice, so its possible your alcohol will freeze. Use the homemade liquid nitrogen simulant to super-cool science projects or chill materials. If you dont use all of the liquid at one time, you can store it in the freezer or an insulated cooler to help it last longer. If the alcohol warms up, you can re-chill it using more dry ice. After the project is completed, the rubbing alcohol will remain useful for its normal purpose and may be returned to its container.