Which Sources of Knowledge- Books free essay sample

Which sources of knowledge- books, web sites, the media, personal experience, authorities or some other- do you consider most trustworthy, and why? In this essay I will be looking at the statement above in relation to the problems of knowledge, using where appropriate my experiences as a knower. To determine which source of knowledge one can claim to be the most trustworthy one would have to define them all first. The proposed sources are: books, websites, media, personal experience and authorities. After I have defined each source of knowledge, I will be looking at the reliability of each source, helping justifying my findings with the help of the problems of knowledge we have identified in class. Truth plays a large role in considering which source of knowledge is the most trustworthy. With truth there are many problems involved, for something to be true it has to be believed to be true and there have to be good grounds for it to be believed to be true. We will write a custom essay sample on Which Sources of Knowledge- Books or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page This links to perception, truth I think largely depends on the way one perceives it to be reliable. . . When talking about books one can already distinguish between the fiction and nonfiction books. Fiction is usually defined as fantasy and non real yet sometimes the author of the book makes it seem like non-fiction. This makes it sometimes hard for the reader to say if it is fiction or not. Due to the fact that fiction is fantasy it can be said that it is not considered to be true. Therefore fiction is not trustworthy as a source of knowledge. The other type of book is non-fiction. In the Oxford School Dictionary it is defined as writings that are not fiction; books about real people and things and true events. With this one can already identify a problem of knowledge: how can one say that something is true or not? Yet it has become a type of to deem worthy in society that nonfiction books are seen as reliable sources of knowledge. With these non-fiction books one must always be aware of possible biased authors. Things such as cultural background, age and religious beliefs will influe nce the perception of the truth. Books can be reliable as sources of knowledge, but I do think that one will have to consult more sources than only books to get a larger overview and more reliable view Some of the main sources include: books, the Internet, the media, personal experience and authorities. Between the sources mentioned above, all except personal experience are known as second-hand knowledge. This means that the knowledge is obtained through others’ research and observations. It is a way of sharing knowledge. Although all these sources are frequently used and are important they have restrictions and should not just be accepted as it may not be true knowledge as it may not be justified. Because of this, some sources are more trustworthy than others. One of the most common sources of knowledge is through books. Books are usually very trustworthy as experts write them and have knowledge on that specific subject matter. They are authorities on the subject. Although, we should not always rely on what the experts say as it may not always be true. For example, in science, new discoveries are being made everyday therefore the â€Å"knowledge† we thought to have had on the subject is wrong and is therefore not knowledge. For example Biology is one subject you might want to trust the newer editions, as the knowledge will be more valuable than an older edition. Other common source is the Internet. We all use it but it is not as trustworthy as a book. Wikipedia, allows anyone to write and edit the pages. Therefore how can we know that this new knowledge is true? As well, many sites created today are not generally written by experts and could therefore be false. There is no control over what is written. As well, people judge the reliability of a site based on its appearance. How do we know that the most trustworthy sites are the ones that look good? We don’t. Therefore the Internet is not a very trustworthy source of knowledge. The media can be a trustworthy source and could also be one of the least trustworthy sources. This all depends on the types of media. If the media consists of celebrity gossip then how do we know its true? Usually, the goal of this type of media is to attract the attention of the viewers. If we are talking about news media, this source of knowledge is generally trustworthy. But, we should be aware that there usually is some bias in the stories presented to us. Some people are repeated sources of information. Such information, however, is always second-hand knowledge or third-, fourth-, or nth-hand knowledge. It is all hearsay. The further it is removed from our own personal experience, the more caution we must exercise before accepting a fact/claim. All of our historical knowledge is acquired in this way as is most of our knowledge of the sciences. We cant experience the past or personally repeat every experiment, so we must trust the specialists and accept, though not blindly, the discoveries they record for us. They key thing with knowledge from authority is that it can be double-checked and the work of scientists and historians is continually being ‘double checked’ as other workers in the same field (even sometimes us in our classrooms) repeat their experiments or investigations. A healthy suspicion of sources, the development of the skills required to check facts and an awareness of which sources are more or less reliable is a good way to ensure that the knowledge we receive from authority is good, but can be modified to a certain extent. In some cases I don’t trust/ believe what the authority says. For example, fighter jets are in battle and a jet is shot down. The head of the operation will tell the press that it was a unfortunate training exercise, this is what happened in China January 2011. This is done to avoid conflict. I’m not saying that the authority is not trustworthy, I’m saying that sometimes you have to speculate the information and think to yourself if its trust worthy. Personal experience differs from these other sources of knowledge, as it is not second-hand knowledge but the original source of knowledge. Even though this knowledge is gained through own personal experience it is not trustworthy by itself. Combined with knowledge obtained by others this knowledge becomes the most trustworthy of all the sources. I consider to be the most trustworthy is personal experience. I believe that personal experience is a trustworthy source because I would have been there to see and experience the event that had taken place in history first hand. I would have been able to tell my story from a first hand perspective about what had just happened. Personal experience could reach others through the media who would spread my story to everyone so that they to would understand what happened or what I had just observed. Personal experience could also be passed down from one generation to others enabling oral records to be passed down as trustworthy sources of knowledge. This would be considered trustworthy because it had come from within the family and had been told by a trusted member of ones family. Thus this is why I consider personal experience to be trustworthy. Though this is only one side of how personal experience can be considered to be trustworthy. Psychologists throughout history have discovered that these personal experiences such as eyewitness records are not trust worthy sources. According to Elizabeth Loftis â€Å"eyewitness records or personal experiences are not to be trusted because of the fact that memories are reconstructed and can be altered with the use of prepositions†. Bartlett discovered that memories are reconstructed to fit ones diagram making it easier to understand the story from their own perspective. Therefore memories are reconstructed, though key details are remembered and often overstated creating a story that is not accurate.

Solid Waste Management

Solid Waste Management Introduction Solid waste management has significantly gained attention in the present century. With the impacts of globalization, there is a persistent need for transformative mechanisms of solid waste management. Evidently, most nations continue to experience challenges in solid waste management. Particularly, the developing nations are the highly affected (Singh Ramanathan, 2010).Advertising We will write a custom case study sample on Solid Waste Management specifically for you for only $16.05 $11/page Learn More Apart from the available waste management technologies, municipalities face various dilemmas. Specifically, this regards the choosing of either private or public system of solid waste management. Based on an article describing solid waste management in Canada, this paper focuses on this topic. The paper researches and examines the issue of privatization in solid waste management in Canada. Argument on Privatization of Solid Waste Management The a rticle reveals crucial debates on the issue of privatization of solid waste management. Observably, there are present potential arguments on the issue of solid waste management. Generally, the debates are based on public and private management of solid waste (Kumar, 2009). Personally, I encourage the adoption and practice of privatization in solid waste management. This decision is informed by the several advantages of a privatized system of solid waste management. As indicated in the article, privatization of the process leads to the realization of high levels of efficiency. Municipalities are able to integrate of enforce quality management systems due to this approach. Indicatively, the relevant municipality can adopt various transformative measures such as performance contracting. Such initiative would enhance the capacity of private partners to manage and dispose all solid wastes according to the appropriate provisions.  A privatized system of solid waste management enables fu ll compliance by the organizations to various regulatory frameworks. Apart from this, the system allows an easier and flexible manner of conducting compliance monitoring initiatives (McDavid, 1985). Various municipalities around the globe have failed to manage the solid waste in a proper manner. Therefore, privatization enables such municipalities to act as oversight authorities in the disposal and management of these wastes. The approach also minimizes the public expenditures on solid waste management. Thus, more municipal resources are saved and may be utilized in other development projects. Privatization and Improvement of Service Quality Privatization has a significant impact on service quality. The article clearly presents the outcomes on the service quality recorded from a privatized solid waste management system in Canada. It is simple to regulate and contract private firms (Uriarte, 2008). This process is attainable through provision of realistic and competitive service targ ets.Advertising Looking for case study on business economics? Let's see if we can help you! Get your first paper with 15% OFF Learn More These targets must be provided or issued to all private firms involved in the management of solid waste. Through engagement of private partners, the solid waste management process becomes more compliant and simple. The municipality only has to provide competitive measures during bidding and p tendering processes. The existence of several players within the private sector increases the rate of competition. Consequently, this situation also leads to the development of high standards for service delivery.  The municipalities are more inclined to offering tenders in consideration of the capacity of individual firms to provide excellent and high quality service. However, it is imperative to note that privatization of solid waste management do not lead to a reduction of cost (Kumar, 2009). Specifically, this is notable in the v arious private entities that are involved in waste management. They incur great expenses due to high competition and demand for strategic and more transformative solid waste management programs. The individual solid waste generators also have to pay expensively for the services of private firms. The Community and Management of Solid Waste There are several factors considered by a community in the adoption of a privatized or public system of solid waste management. Poor road networks make the public to advocate for privatization of the solid waste management (Anand, 2010). However, this decision is likely to be revoked whenever the collection costs for solid wastes increases. Therefore, high collection costs charged by the private waste handlers make the community to shift to public waste management strategies. Increased compactness of solid waste increases the likelihood of the community to seek for a privatized system of waste management. Highly compacted solid waste might be diffi cult to transport, dispose or manage at household or community levels. Effective transportation is a crucial component of solid waste management. However, most solid wastes might be difficult to transport. This depends on several factors including the nature of waste, availability of adequate and improved road network and other required equipment. Regional proximity determines whether the community would opt for a privatized or public solid waste management practices. Facilities located far away from the residence areas of the community might increase the chances for a privatized waste management strategy (Uriarte, 2008). It is evident that the community plays a fundamental role in the determination and dictation of market options in solid waste management.Advertising We will write a custom case study sample on Solid Waste Management specifically for you for only $16.05 $11/page Learn More Some of their practices do not promote competitive bidding markets. Most private organizations involved in the management of solid waste are confronted by serious challenges. Analytically, these challenges emerge from the community factors. References Anand, S. (2010). Solid waste management. New Delhi: Mittal Publications. Singh, J. Ramanathan, A. L. (2010). Solid waste management: Present and future challenges. New Delhi: I.K. International Publishing House Pvt. Ltd. Kumar, S. (2009). Solid waste management. New Delhi: Northern Book Centre. McDavid, J. (1985). The Canadian Experience with Privatizing Residential Solid Waste Collection Services. Public administration review, 602-608. Uriarte, F. A. (2008). Solid waste management: Principles and practices : an introduction to the basic functional elements of solid waste management, with special emphasis on the needs of developing countries. Diliman, Quezon City: University of the Philippines Press.

Opening a Spanish Franchise in Lebanon and using Marketing Strategies Term Paper

Opening a Spanish Franchise in Lebanon and using Marketing Strategies and techniques to help create a successful business and results, taking into consideration the competitors in the lebanese market - Term Paper Example In high profile restaurants in Beirut, majority of customers are complemented by Lebanese expatriates and Arab tourists. It has been observed that restaurant business in the city is governed by the seasonality. Summer is the peak season for restaurant owners and during this season restaurant owners try to offer Mediterranean and special Lebanese dishes to lure patrons. The market is highly fragmented due to presence of small numbers of standard restaurant. Restaurant owners have incurred a loss of 65% in sales volume in last five years and this can be cited as the reason for high degree of fragmentation (London 420-425). It has been observed that major portion of customers prefer to take lunch in restaurants (Amin, â€Å"Security crisis takes toll on Beirut’s restaurants†). The study has selected Achrafieh (this district is located in East Beirut, Lebanon) hence the report will exclusively focus on food preference of customers that belong to Achrafieh. The district is c onsisting of more than twenty seven restaurants but only nineteen of them offer Mediterranean dishes. Ta3mini has pointed out that almost 50% of customers prefer pizzas, sandwiches while 20% prefer other Mediterranean dishes (â€Å"Restaurants in Ashrafieh around 18$†. Majority of the customers in Ashrafieh are Christian hence there is natural tendency among them to take European cuisine in comparison to traditional Lebanese dishes during lunch time. 100 Montaditos has the opportunity to cater the demand for Mediterranean dishes in the district by opening up restaurant franchisee chain (â€Å"100 MONTADITOS†). Customers in the district can be segmented in accordance to their spending capacity on per person meal. Post Hoc segmentation strategy can be used to define the target market (Zoltners, Sinha and Lorimer 66). Many restaurants in Ashrafieh target those customers who do not want to spend more

Competitive Advantage And Human Resource Strategy Essay

Competitive Advantage And Human Resource Strategy - Essay Example Human resource strategies are a set of practices and processes that are applied by the human resource management in coordination with other departmental managers in order to develop solutions to human resource related problems. Competitive advantage on the other hand refers to an organization’s potential to gain the benefits of its economic ventures in a competitive environment. It defines an organizations capacity to withstand and overcome competition in its market. This paper seeks to discuss the concept of environmental factors affecting human resource and performance, and concepts of competitive advantage and human resource strategy. The paper will explore the elements and develop a relationship between them. Human resource management competencies towards competitive advantage Competency refers to the ability to undertake a task satisfactorily. Its scope defines success and efficiency in processes and activities. Human resource management competency therefore relates to initiatives taken in the process of human resource management to ensure that the objectives of the management are efficiently achieved. Grobler and Warner defines competency as a set of â€Å"behaviour, knowledge, skill, or capability† that forecast an outcome of a process (Grobler and Warner, 2005, p. 482). Establishment of such elements of competency in an organization is a benchmark for desired success. Human resource competency can therefore be understood as a set of knowledge possessed by the human resource management personnel or personal traits of a manager and can be applied either at individual level or at organizational level (Grobler and Warner, 2005). The definition and scope of human resource competency has identified its essence towards improved performance through huma n resource management. Some of the benefits that relates to human resource competency includes good communication skills and effective training techniques towards higher performance as well as measurement, monitoring and evaluation of human resource performance for comparison with set targets. Human resource competency is therefore based on an ultimate target of an efficient performance of human resource and associated processes (Storey, 2008). Rogers defines competitive advantage as an organization’s potential to embrace and endure competition in its environment. Some of the elements that defines competitive advantage includes development of products that are â€Å"unique, superior to competition, sustainable, applicable to multiple businesses or situations and is hard to copy† (Rogers, 2009). These features establish an organization above others and maintains the organization’s distinction. Khosrowpour also defines competitive advantage as the state at which a n organization is able to â€Å"operate in a more efficient or higher quality manner† (Khosrowpour, 2007). The scope of human resource competency and competitive advantage therefore establishes a strong relationship between the two elements of an organization’s human resources management with enhanced performance as an underlying factor (Rogers, 2009). One of the competencies that human resource managers need in order to make a strategic contribution to competitive advantage is sufficient knowledge and ideas in business. Business knowledge refers to a comprehensive understanding of the business environment. A manager with sufficient business knowledge is for instance informed of the components of the organization’s environment, both internal and extern, the organization’s objectives, how the goals are to be attained as well as the

Case study based upon on a hypothetical legal situation

Based upon on a hypothetical legal situation - Case Study Example ed improper tactics to pick an all-white jury for a black defendant’s murder trial, [and subsequently] overturned the conviction of a man who has been on death row for 12 years.†1 Application/Analysis: Prosecutors should be allowed to consider race as a factor in the jury selection, as well as gender and age, which could also be problematic for the defense. Since Mr. Woodson was Black, he definitely should have been able to at least have one or two jurors be Black as well so the jury would constitute a reflection of more of a jury of his peers. Alan M. Dershowitz—a lawyer for O.J. Simpson—wrote eloquently in his book, â€Å"We were pleased that we had a largely [B]lack jury, which might be more open to arguments about police perjury, evidence tampering, and so on—arguments we believed were correct. If that is playing the race card, then the race card should be played—because†¦police [often make

Expenditure Cycle

Expenditure Cycle Learning Outcomes Describe and discuss the business activities that related to data processing operations that performed in the expenditure cycle and identify the information needed to make those decisions. Spot and dealing with the major threats and estimate the adequacy of various control procedures in the expenditure cycle. Understand and familiar with a data model (REA diagram) of the expenditure cycle. Introduction What Should You Know!! The Expenditure Cycle The expenditure cycle involves interactions with your suppliers. You buy goods or services and pay cash. The primary objective of the expenditure cycle is to minimize the total cost of acquiring and maintaining inventory, supplies, and services. Also to ensure that all goods and services are ordered as needed, receive and verify that they are in good condition as were ordered. Accounting for expenditures is an answer for all questions related to activity in any organization. Accounting entities have increased requirements due to budgetary reporting needs and the variety of different fund types related to the expenditure cycle. The recording of expenditure related transactions must be carefully monitored and controlled to meet these requirements. Objectives of the Expenditure Cycle The primary objective of the expenditure cycle is to minimize the total cost of acquiring and maintaining inventory, supplies, and services. Other objectives related to expenditure cycle: To ensure that all goods and services are ordered as needed To receive all ordered goods and verify that they are in good condition To safeguard goods until needed To ensure that invoices pertaining to goods and services are valid and correct To record and classify the expenditures promptly and accurately To post obligations and cash disbursements to proper suppliers’ accounts in the accounts payable ledger To ensure that all cash disbursements are related to authorized expenditures To record and classify cash disbursements promptly and accurately Figure 3.1: Context Diagram of the Expenditure Cycle Figure 3.2: Level of Expenditure Cycle Basic Activities for Expenditure Cycle There are three basic activities performed in the expenditure cycle are: 1. Ordering goods, supplies, and services the Key decisions in this process involve identifying what, when, and how much to purchase from whom to purchase. Weaknesses in inventory control can create significant problems on inaccurate records cause shortages and one of the key factors affecting this process is the inventory control method to be used. We will consider three alternate approaches to inventory control: Economic Order Quantity (EOQ)-traditional approach to managing inventory just in Time Inventory (JIT)*-seeks to reduce inventory levels by improving the accuracy of forecasting techniques Materials Requirements Planning (MRP)*-to minimize or eliminate inventory by purchasing or producing only in response to actual sales The order processing typically begins with a purchase request followed by the generation of a purchase order for inventory control system. The demanding to purchase goods or supplies is triggered by the inventory control function or an employee noticing a shortage. For advanced inventory control systems, initiate purchase were automatically requests when quantity falls below the reorder point. The need to purchase goods typically results in the creation of a purchase requisition. The purchase requisition is a paper document or electronic form that identifies: Who is requesting the goods Where they should be delivered When they’re needed Item numbers, descriptions, quantities, and prices Possibly a suggested supplier Department number and account number to be charged The purchase requisition is received by a purchasing buyer (Agent) in the purchasing department that typically performs the purchasing activity and the detail on the suppliers and the items purchased can be pulled from the supplier and inventory master files. A crucial decision is the selection of supplier and basic considerations are price, quality and dependability. Based on this three criteria’s, the supplier has should selected and identify a product so its can become part of the product inventory master file so the supplier does not have to be carried out and repeated every time for every purchasing for products that are seldom ordered. It’s also important to track and periodically evaluate supplier performance including data on purchase prices, rework and scrap costs and supplier delivery performance to make sure the process it’s done on time. Purchase Order A purchase order is a document or electronic form that formally requests a supplier to sell and deliver specified products at specified prices. The PO is both a contract and a promise to pay. It includes: Names of supplier and purchasing agent Order and requested delivery dates Delivery location Shipping method Details of the items ordered Multiple purchase orders may be completed for one purchase requisition if multiple vendors will fill the request. The ordered quantity may also differ from the requested quantity to take advantage of quantity discounts. Blanket Order A blanket order is a commitment to buy specified items at specified prices from a particular supplier for a set time period. Reduces buyer’s uncertainty about reliable material sources Helps supplier plan capacity and operations Information Technology on ordering In AIS, Information technology also can help and improve for efficiency and effectiveness of purchasing function based on time and cost using: Electronic Data Interchange(EDI) to transmit purchase orders vendor-managed inventory systems reverse auctions pre-award audits procurement cards for small purchases 2. Receiving and storing these items The receiving department is responsible to accepts deliveries from vendor or suppliers and reports it to warehouse manager that who reports to Vice President (VP) of Manufacturing. Inventory stores department typically stores the goods and also reports to warehouse manager. The receipt of goods must be communicated to the inventory control function to update inventory records. The two major responsibilities of the receiving department are deciding whether to accept delivery and verifying the quantity and quality of delivered goods.The first decision is based on whether there is a valid purchase order is accepting an unordered goods wastes time, handling and storage. Verifying the quantity of delivered goods is really important so the company only pays for goods received and inventory records are updated accurately Companies must an effectively and clearly communicate with their staff especially receiving clerk so that all deliveries counting accurately. The receiving clerk need to sign receiving report, record the quantity received and also carefully examine each delivery for signs of obvious damage before routing the inventory to the warehouse. The receiving report is the primary document used in this process: It documents the date goods received, shipper, supplier, and Purchase Order (PO) number Shows item number, description, unit of measure, and quantity for each item Provides space for signature and comments by the person who received and inspected Receipt of services is typically documented by supervisory approval of the supplier’s invoice. When goods arrive; a receiving clerk compares the PO number on the packing slip with the open PO file to verify the goods were ordered. Then counts the goods Examines for damage before routing to warehouse or factory Three possible exceptions in this process: The quantity of goods is different from the amount ordered The goods are damaged The goods are of inferior quality If one of these exceptions occurs, the purchasing agent resolves the situation with the supplier and typically allows adjustment to the invoice for quantity discrepancies. If goods are damaged or inferior, a debit memo is prepared after the supplier agrees to accept a return or grant a discount. One copy goes to supplier, who returns a credit memo in acknowledgment and other copy to accounts payable to adjust the account payable and other one go to shipping to be returned to supplier with the actual goods. IT can help improve the efficiency and effectiveness of the receiving activity: Bar-coding RFID EDI and satellite technology Audits 3. Paying for these items There are two basic sub-processes involved in the payment process: Approval of vendor invoices-by the accounts payable department, which reports to the controller. The legal obligation to pay arises when goods are received and the basic approach for processing vendor invoices are non-voucher system and voucher system Actual payment of the invoices-Payment of the invoices is done by the cashier, who reports to the treasurer.The cashier receives a voucher package, which consists of the vendor invoice and supporting documentation, such as purchase order and receiving report. Internal Control for Expenditure Cycle Before we move on to discuss internal controls in the expenditure cycle, let’s do a brief review of the organization chart, including: Who does what in the expenditure cycle To whom they typically report Purchasing: selects suitable suppliers and issues purchase orders. Receiving: decides whether to accept deliveries and counts and inspects deliveries. Inventory Stores: stores goods that have been delivered and accepted. Account Payable: approves invoices for payment Cashier: Issues payment to vendors. Figure 3.3: Partial organization chart for units involved in expenditure cycle In the expenditure cycle, Accounting Information System (AIS) should provide internal and external controls to ensure that the following objectives are met: All transactions are properly authorized All recorded transactions are valid All valid and authorized transactions are recorded All transactions are recorded accurately Assets are safeguarded from loss or theft Business activities are performed efficiently and effectively The company is in compliance with all applicable laws and regulations All disclosures are full and fair Threat and Control There are several actions a company can take with respect to any cycle to reduce threats of errors or irregularities. These include: Using simple, easy to complete documents with clear instructions Using appropriate application controls, such as validity checks and field checks Providing space on forms to record who completed and who reviewed the form Pre-numbering documents to encourages recording of valid and only valid transactions. Restricting access to blank documents (reduces risk of unauthorized transaction). The threats that may arise in the three major steps of the expenditure cycle, as well as general threats, Electronic Data Interchange (EDI) related threats, and threats related to purchases of services. Before we discuss specific threats, it may be helpful to have some background on a form of occupational fraud and abuse which is broadly referred to as corruption. Corruption cases often involve arrangements between a company’s purchasing agent and a sales representative for one of the company’s vendors. The vendor’s representative may try to induce the purchasing agent to buy goods that are over-priced, inferior quality. Aren’t even needed and also aren’t even delivered. In exchange, the vendor’s rep typically offers the purchasing agent something of value. That â€Å"something† might be money, payment of a debt, a job offer, an expensive vacation, or anything the purchasing agent might value. According to the Fraud Examiner’s Manual published by the Association of Certified Fraud Examiners, these schemes usually take four forms: Bribery Conflict of interest Economic extortion Illegal gratuities Information Needs for Expenditure Cycle: Information is needed for the following operational tasks in the expenditure cycle, including Deciding when and how much inventory to order Deciding on appropriate suppliers Determining if vendor invoices are accurate Deciding whether to take purchase discounts Determining whether adequate cash is available to meet current obligations Information is also needed for the following strategic decisions based on setting prices for products/services, establishing policies on returns and warranties, deciding on credit terms, determining short-term borrowing needs and planning new marketing campaigns. The AIS needs to provide information to evaluate purchasing efficiency and effectiveness, supplier performance, time taken to move goods from receiving to production and percent of purchase discounts taken. Both financial and operating information are needed to manage and evaluate these activities. Both external and internal information are needed when the AIS integrate information from the various cycles, sources, and types, the reports that can be generated are unlimited. They include reports on: Supplier performance Outstanding invoices Performance of expenditure cycle employees Number of POs processed by purchasing agent Number of invoices processed by A/P clerk Number of deliveries handled by receiving clerk Number of inventory moves by warehouse worker Inventory turnover Classification of inventory based on contribution to profitability We also know that an accountant should continually refine and improve these performance reports Summary In this subtopic, we really learned about the basic business activities and data processing operations that are performed in the expenditure cycle on: Ordering goods, supplies, and services Receiving and storing them Approving invoices and paying for them We also learned how IT can improve the efficiency and effectiveness of these processes and learned about decisions that need to be made in the expenditure cycle and what information is required to make these decisions. This subtopic also discuss about the major threats that present themselves in the expenditure cycle and the controls that can mitigate those threats

american folk :: essays research papers

The dancer is a man wearing leather boots, loose fitting red silk pants, and a white shirt with colored embroidering down the middle. His hair is shaved to the scalp except for a small circle on the top of his head, where the hair is about half a foot long. He squats down low, and kicks his feet out with his body upright and his arms folded. The dance has a historic meaning behind it, dating back to when Russia took over Ukraine. A group of organized rebels known as the Cossacks, who hoped to end Russian Rule, isolated themselves in a fort in the Carpathian Mountains. The dancer symbolizes a triumphant Cossack warrior. During festivals and other celebrations, the Hopak was a common dance. This dance is still taught to Ukrainian Americans today, starting at age seven. At Ukrainian debutante balls, the men who know the dance do it during a specific song, which is played at every ball. There are also professional dance groups who perform the Hopak around the United States and Canada. T he dancers today still wear the traditional clothing, but the hairstyle has become much less common. Many Ukrainians forget the dance with time, but those who remember it take great pride in their ability and perform the dance at nearly every ball and celebration they attend. This dance exists as a representation of Ukraine’s history, in particular the conflict with Russia. However, in the past, it served an entirely different function. The Hopak originates from the Kozac, which is an older Ukrainian dance. The Kozac is named after the Cossacks, who performed it, and it’s essentially the workout they performed to â€Å"warm up† for battle. â€Å"The movements were part of a regime of calisthenics to keep the Cossacks fit for battles.

Employee Benefits at HealthCo

HealthCo is a nonprofit health care provider operating with 36 clinics in an open system within a functional organization. The clinics include rehabilitation units, therapy facilities, hospice and geriatric units, and other highly specialized centers. HealthCo operates with approximately 6,700 employees in the eastern United States. In line with the industry, HealthCo employs a larger number of women than men in the areas of nursing and patient care. HealthCo held a senior staff meeting to address current issues and the coming year’s strategic initiatives. Attending the Senior Staff meeting were the CEO, Dr.  Palmer, Senior Officer Pat, Senior Officer Francis, and Senior Officer Mercer. During the meeting CEO, Dr. Palmer addressed a Human Resources report indicating that HealthCo’s turnover is 1. 5 times the industry standard. Dr. Palmer belief is that while HealthCo is competitive with salary, the benefits offered the employees is an area needing improvement. Dr. Palmer request that a team of four to six volunteers begin working on a plan for HealthCo becoming a top company in terms of work-life benefits. Question #1: How would you conduct a diagnosis of the situation at HealthCo? In order to effectively diagnosis the situation according to â€Å"entering and contracting are the initial steps in the OD process† (Cumming and Worley, 2009, P. 75). These steps are important to establish the relationship between the Organizational Development practitioner and the organization. This relationship defines the parameters for all remaining phases of the organizational development process such as: diagnosing the organization, planning and implementing, evaluating and institutionalizing the planned change. Identify the presenting problem Identifying the presenting problem is the perceived issue by the client, based on a preliminary inquiry. It is what appears to be going on. It is generally recognizable by the solution that is often, but not always suggested. After we identify the presenting problem, we can begin to clarify the organizational issue in order to better understand the context and nature of the presenting problem. Be sure to identify the presenting problem prior to proceeding to clarifying the organizational issue. Remember that the presenting problem often has an implied or stated solution. Clarifying the organizational issue It is often discovered that the presenting problem is accurate. However, a thorough diagnosis is required to support the diagnosis. The presenting problem is only enough information in order for the Organizational Development practitioner to say we need to take a look at the issue. This can be tricky though, because the client's mind might be made up in terms of the need for a training program and the Organizational Development practitioner knows that the presenting problem may just be an indication of a deeper issue within the organization. Therefore, additional data will need to be collected in order to understand the real issue. Cummings and Worley caution that many times the presenting problem can possibly be only a symptom of the real issue (2009, p. 76). The collection of this additional data will support the Organizational Development practitioner’s statement of the problem and solution in the attempt of approaching and choosing my relevant client. Determining the Relevant Client The process of determining the relevant client involves selecting the individuals within the organization who can directly impact the change issues. The relevant client will include the person who can authorize the use of appropriate resources for this project. At the same time, culturally, within the organization, these top level people have been historically unable to implement successful change. The next step is to identify the individuals involved in the making the change process to be successful. This should include leadership from all departments affected by these changes as well as representation from all locations. Effective identification of the presenting problem, clarifying the organizational issue, and correct selection of the relevant client will enable the Organizational Development practitioner to diagnose the organization. Diagnosing Organizations Diagnosing is the process by which the Organizational Development practitioner begins to understand how the organization is functioning. This information is required to design the change intervention. The diagnosis process will enable the Organizational Development practitioner and the members of the organization to jointly determine the issues to be addressed, the method by which the collection and analysis of the data will take place. An effective diagnosis will help to develop the relationship between all parties whereas together they can work toward the development of the necessary actions steps. The process begins with deciding which level of analysis to apply, organization, group, or individual level. Diagnosis can occur at all levels of analysis, or it can occur at only one level. Each level has inputs, design components, and outputs. Inputs are what organizations have to work with, general environment, industry, organization design, group design, and personal characteristics. Design components are the key components within the organization that enable the organization to take the inputs and change them into outputs, services or a product. There are six components at the organizational level, technology, structure, culture, measurement systems, human resources systems, and strategy. Group level design components include goal clarity, team functioning, group norms, group composition, and finally task structure. There are five design components within the individual level system. Each individual of analysis will take the inputs and work within the organizations design components structure to turn inputs into the desired outputs. Within the organizational level system outputs include organization effectiveness. This effectiveness includes performance, productivity, and stakeholder satisfaction. Group level systems affect team effectiveness, including quality of work life, and performance of the group. The individual level system outputs include individual effectiveness, job satisfaction, performance, absenteeism, and personal development. The organizations effectiveness depends on the alignment among the different groups. To determine if the organizations alignment the Organizational Development practitioner collects and analyzes data to answers two questions, does the organization’s strategic orientation fit with the inputs, and do the design components fit with each other. Collecting and Analyzing Diagnostic Information The Organizational Development practitioner will play a very active role in the collection of data for diagnostic purposes. There are three important goals of data collection, obtaining valid information, rally support of the organizational members, and promotes a working relationship between the Organizational Development practitioner and the members of the organization. Method of Collection There are four techniques for gathering diagnostic data, questionnaires, interviews, observations, and unobtrusive measures. (Cummings and Worley, 2009) Each method holds major advantages and disadvantages. The most effective way to effectively collect data is through the questionnaire method. Questionnaires assess the more comprehensive characteristics of the organization. Technique for analyzing data Quantitative tool of research is a much more subjective form of research than qualitative research. Subjectivity allows the introduction of individual bias in the collection of the data. Qualitative research may be necessary when it is unclear what exactly is being looked for in a study. The researcher will then be required to determine what data is important and what isn’t. In qualitative research the use of content analysis and the force-field analysis data is collected from the use of interviews, observations and interview questions. The OD practitioner must then separate responses into two categories, the social aspect and the task aspect. In comparison, the quantitative research tool separates data so that they can be counted and modeled statistically. Tools used such as scattergrams, mean standard deviations, frequency distributions, and difference tests are intended to minimize any bias. Quantitative research then collects information like a machine. The result of quantitative research is a collection of numbers, which can be subjected to statistical analysis in the formation of a result. Quantitative research knows exactly what it’s looking for before the research begins. In qualitative research the focus of the study becomes apparent as time progresses. Feeding Back Diagnostic Information Feeding back diagnostic information according to Cummings and Worley is perhaps the most important step in the diagnosis process (2009). The effectiveness of feedback data rests on the results of the data presented evoking a sense of action in the organization and its members. There is more information normally gathered than is required, therefore, the OD practitioner must properly analyze the data and present only the meaningful data. Presenting more data than required could cause the organizational members to feel overwhelmed and cause resistance of change and a lack of motivation for change. Determining the content of the feedback can be described using nine properties (Cummings and Worley, 2009). The members of the organization are receptive to the data feedback when they find it meaningful. The inclusion of the managers and employees in the collection of the data can increase the data relevance. The feedback must be understandable and descriptive. The use of graphs and charts in presenting statistical data affords ease in the understanding of the complicated data. Detailed illustrations help employees get a good feel for the information. The data must be accurate and verifiable in order to guide the positive action of the organizational members. This can be accomplished if the content of the data feedback can be verified by the members of the organization as fitting into the organizations attitude and culture. The data feedback content must be timely, limited and significant. The feedback should take place as soon as possible from the time of the data gathering. Timely feedback will ensure motivation by the members of the organization to examine the data and thereby invoke change. The data must be limited to a realistic amount for the individuals to process. Data overload causes individuals to become overwhelmed, leading to feelings of failure. The data collected and presented must be significant to what the organizational members perceives as the problem. This helps the individuals direct their energies toward realistic change. Because data feedback can be vague, it is important to have a comparison that is understandable by the members. The use of comparisons whenever possible can help to provide the members with examples of how the data fits into their own group as well as the entire organization. The final property of the feedback content is the ability to present the data as to invoke the sense that the data is only a starting point. It should be presented as to guide the members into further and more in depth discussions of the issues presented. Designing an Intervention Effective interventions must meet three major criteria: â€Å"(1) the extent to which it fits the needs of the organization; (2) the degree to which it is based on causal knowledge of intended outcomes; and (3) the extent to which it transfers change management competence to organization members† (Cummings and Worley, 2009 p. 51). The extent to which it fits the needs of the organization states that the organization will provide valid information on the organization’s functions. This function allows that the organization is willing to participate in an accurate diagnosis of the organization that reflects fairly on what the members of the organization perceive as their concerns and issues. The organization will allow members the opportunity to make free and informed choices. All members are involved in the decisions for change and how that change will affect them. Finally, the organization gain members’ internal commitment to their choices. Members accept ownership of the selected intervention and will take on the responsibility of the implementation of the change. Knowledge of outcomes is the second criteria for effective intervention. Since the purpose of an effective intervention is to produce a specific result, effective interventions are based on the valid knowledge that the intended result can actually be produced. Without that there would be no scientific basis to design an intervention. An explanation of the knowledge of outcomes criteria in the insurance industry can be explained by role of the underwriting department. Insurance companies are in the business of paying claims. However, it is the responsibility of the underwriters to accept or reject possible risks. An intervention attempted in the underwriting department to eliminate all losses would result in a failure in the criteria of knowledge of outcomes. There is no valid knowledge that could support this intervention. Extent to which it enhances the organizations capacity to manage change is the hird criteria of an effective intervention. The final criteria would expect that during the process of planning, implementing and intervention stages, the organizational members alone will have gained all necessary skills to carry out the planned change. Cummings and Worley state, â€Å"Competence in change management is essential in today’s environment, where technological, social, economic, and political changes are rapid and persistent† (Cummings and Worley, 2009 p. 152). There are two contingencies used in the design of effective interventions. Both contingencies must be considered in designing an effective intervention. The first is contingencies related to the change situation. This would include four major areas of concentration, readiness for change, the capability to change, cultural context, and capabilities of the change agent. The issues of this contingency is the focus of the change situation, which includes the OD practitioner. There are four key issues in the contingencies related to the target of change. The four key issues to be examined are strategic issues, technological and structural issues, human resource issues, and human process issues. Strategic issues are the most critical issues faced by today’s organizations. The strategic issues facing any organization is deciding what function the organization will serve, what product or services to produce, and what market to produce or service for. Three other strategic issues include the ability of the organization to decide how to gain competitive advantage and how to relate to the environment. The final strategic issue is deciding what values will guide the organizational function. Technological and structural issues encompass the division of departments, coordination of the departments, delivery of the product or service, and the task of coordinating the people with the tasks. The concentration in these issues is considered to be activities related to the organizational design, employee involvement and work design. The strategic and technological and structural issues of the target of change contingency deals with the mechanics of the organization, while the human resource issues and human process issues are designed to deal with more of the humanistic side of issues. Human resources issues are understood to include the attracting competent staff, planning and development of employee careers, and setting the goals and rewards for the employees. The concentration in these issues is considered to be human resources management intervention. This concentration should not be confused with human process issues. Human process issues are concentrated on the social processing occurring within the organizational members, including the development of process for areas of how to communicate, solve problems, make decisions, interact and lead. The intervention designed in the area of human process issues includes such techniques as team building and conflict resolution. It is important to note that organizational issues are interrelated, decisions on the strategic issues will affect the structural issues, and therefor decisions must be decided as to their relationship to one another. Cummings and Worley state; â€Å"intervention design must create change methods appropriate to the organizational issues identified in the diagnosis† (Cummings and Worley, 2009 p. 154). Evaluating and Institutionalizing Change The final two activities in effective change management is managing the transition and sustaining momentum. During the managing transition the change agents responsibilities include, activity planning, commitment planning, and the change management structures. A successful transition depends on the change agent’s ability to develop a schedule or timeline of specific times, activities and events, articulating the blending of changes tasks, and finally linking the change tasks to the organizations goals and priorities. The change agent will need to ensure that the activity plan is adaptable to change as feedback warrants, be cost effective and receives top-management. Commitment planning on the part of the change agent involves gaining the identifying and gaining the support and commitment from key individuals. In order to accelerate the transition a change agent will need to develop change management structures, and learning processes. Within the final stage of change the change agent must sustaining momentum so that they are carried out to completion. During this stage the change agent must providing resources for the change process through additional financial and human resources, creating a support system for the change agents thorough networks of close individuals to the change agents who offer emotional support and serve as a sounding board. The change agent must develop new competencies and skills through programs such as on-the-job counseling and coaching or traditional training programs. One effective way to sustain momentum is reinforcing new behaviors to implement the change. This is accomplished by giving formal rewards for the desired behaviors. Finally the last role the change agent must play is staying the course. There will be factors the discourage managers or organizations; it is the role of the change agent to instill patience and trust in the diagnosis and intervention work. Question #2: Based on the information provided in the scenarios and the case, what is your own diagnosis of the situation? Summary of the Data Within the industry, HealthCo offers its employees a competitive salary. However, the turnover rate is 1. 5 times the industry standard. In the attempt to improve the organizations competitive advantage, CEO, Dr. Palmer commissioned a survey of the female employees in the area of work-life issues. The survey ranked the top eight desired benefits, of those eight desired benefits HealthCo does not offer three and has only minimal benefits in the remainder. The current management and leadership staff within HealthCo is confrontational with the idea of the administering any additional work-life benefits in fear of additional issues with department workloads, which often exceed the day-to-day capacity of the staff. Another issue HealthCo faces is the laboratory services department being staffed 24/7, and is called upon to perform services at any time. Diagnosis There appears to be a breakdown within specific design components at the organizational level. While technology, structure, culture, measurement systems, and strategy appear to be effective, the human resources systems appear to lack the required skills and knowledge to implement change. There appears to be a systems fit issue between the organizational level structure and the group level quality of work-life and performance, as well as the individual level structure in terms of individual effectiveness. Intervention The direction of the intervention will fall into the area of Human Process Interventions. The specific interventions to be considered: a) Management and Leadership Development intervention. HealthCo current management staff displays objection to a work-life benefits strategy. This is due to the lack of knowledge of and the lack of skills required in implementing the change. The benefit of the intervention would include the development of the required knowledge and skills for the implementation of the necessary changes. b) Career Planning and Development. The diagnostic data points to a lack of importance in the value of the work-life benefits for the female employees within HealthCo. A new set of benefits could be identified and then implemented. A work-life balance intervention could identified and then implement a new work-life benefits package. Question #3: What do you see as the key issues in HealthCo becoming a top company in terms of work-life benefits? Based on data collected HealthCo faces one key issue in achieving the stated goal of CEO, Dr. Palmer, â€Å"become a top company in terms of work-life benefits†. Regardless of what change is made to the current benefits program, HealthCo’s current management and leadership are not sufficiently prepared to implement the change. With the implementation of a management and leadership development intervention HealthCo’s management will have developed the skills and knowledge to implement new organizational strategies.

Free Essays on My Last Duchess

In â€Å"My Last Duchess† by Robert Browning, we are introduced to the dramatic monologue. In a dramatic monologue, the speaker unknowingly reveals his personality through his speech. In this poem, the audience listens to a conversation between the Duke and a nameless envoy who are making the final arrangements for the Duke’s second wedding. Strangely, the Duke brings out a portrait of his former wife whom he rambles incessantly about. Through the Duke’s ramblings, we learn that he is a self-centered, arrogant, and completely chauvinistic man, asserting emotions of both power and weakness. The Duke is a materialistic, proud man. He has a high rank in nobility and a well-respected name. Thus, he tries to portray himself as powerful and sophisticated. But his underlying motives shine through and we see the Duke as jealous and possessive. The Duke was formerly married and this marriage ended tragically. His last Duchess had a wandering eye and a smile for everyone. This infuriated the Duke - The Duke must have been a Leo because he always had to be in the spotlight, his pride injured when the attention was not there. He felt he should be the only one in his Duchess’s life to cause her joy or any sort of emotion, really. The Duke feels that he has made this woman. Who was she before he bestowed the almighty name on her? How dare she not show her full thanks! The Duke was like many men we see today - envious and completely ridiculous.Unfortunately for the Duchess, her innocent flirtations must have boiled the Duke over the edge. He could not talk to her about his feelings. And even if he was able, he probably would not because this would injure his ego even more. Sure maybe she would listen, but now she knows she has the upperhand over the Duke. It is all a control issue with these two.So he decides on a different plan.. The Duke became enraged to the point he hired someone to kill his wife. All this has not ... Free Essays on My Last Duchess Free Essays on My Last Duchess In â€Å"My Last Duchess† by Robert Browning, we are introduced to the dramatic monologue. In a dramatic monologue, the speaker unknowingly reveals his personality through his speech. In this poem, the audience listens to a conversation between the Duke and a nameless envoy who are making the final arrangements for the Duke’s second wedding. Strangely, the Duke brings out a portrait of his former wife whom he rambles incessantly about. Through the Duke’s ramblings, we learn that he is a self-centered, arrogant, and completely chauvinistic man, asserting emotions of both power and weakness. The Duke is a materialistic, proud man. He has a high rank in nobility and a well-respected name. Thus, he tries to portray himself as powerful and sophisticated. But his underlying motives shine through and we see the Duke as jealous and possessive. The Duke was formerly married and this marriage ended tragically. His last Duchess had a wandering eye and a smile for everyone. This infuriated the Duke - The Duke must have been a Leo because he always had to be in the spotlight, his pride injured when the attention was not there. He felt he should be the only one in his Duchess’s life to cause her joy or any sort of emotion, really. The Duke feels that he has made this woman. Who was she before he bestowed the almighty name on her? How dare she not show her full thanks! The Duke was like many men we see today - envious and completely ridiculous.Unfortunately for the Duchess, her innocent flirtations must have boiled the Duke over the edge. He could not talk to her about his feelings. And even if he was able, he probably would not because this would injure his ego even more. Sure maybe she would listen, but now she knows she has the upperhand over the Duke. It is all a control issue with these two.So he decides on a different plan.. The Duke became enraged to the point he hired someone to kill his wife. All this has not ...

Chemistry Lab Safety Contract

Chemistry Lab Safety Contract This is a chemistry lab safety contract that you can print or assign for students and parents to read. Chemistry lab involves chemicals, flames, and other hazards. Education is important, but safety is the top priority. I will behave responsibly in the chemistry lab. Pranks, running around, pushing others, distracting others and horseplay may result in accidents in the lab.I will perform only the experiments authorized by my instructor. It can be dangerous to make up your own experiments. Also, performing additional experiments may take resources away from other students.I will not eat food or drink beverages in the lab.I will dress appropriately for chemistry lab. Tie back long hair so it cant fall into flames or chemicals, wear closed-toe shoes (no sandals or flip-flops), and avoid dangling jewelry or clothing that could pose a hazard.I will learn where the lab safety equipment is located and how to use it.I will notify my instructor immediately if I am injured in the lab or splashed by a chemical, even if no injury is apparent. Student: I have reviewed these safety rules and will abide by them. I agree to abide by the instructions given to me by my lab instructor. Student Signature: Date: Parent or Guardian: have reviewed these safety rules and agree to support my child and the teacher in creating and maintaining a safe lab environment. Parent or Guardian Signature: Date:

The Importance of High Academic Achievement and the Pursuit of a Essay

The Importance of High Academic Achievement and the Pursuit of a Career - Essay Example What I really mean by the career regimes lies in the fact that the world is on the upward move. It is always growing and expanding and not being stagnant at any point in time. For me to look up to the future and visualize myself standing with the top management gurus, I feel pride in stating that I can relate with what they do, work and feel like. (Brown, 2002) I can relate with their respective concepts of career development and the manner in which they have taken an upward growth path. I believe that I can always contribute in a better manner towards the society if I work in an organization because this is something that comes from within – it is naturally inclined for me to act, think and feel the same way. The implications that stand in the way of my career development include my understanding related with the niche segments of the pertinent area of business and comprehension which I can attain in the wake of finding out more and more as to what exactly is happening in the local terrains and on the global front. These career concepts offer me a range of options to start with. I could look at the respective areas and hence train myself in accordance with the needs of the time. High academic achievement would back up what I have learned and make me feel experienced within the midst of things. I would feel a sense of ease and belongingness with the different activities, norms and procedures if my academic achievements are sound and fitting in the real sense of the word. This will eventually introduce me to different people who have similar interests as well as open up avenues of expansion as far as my career growth is concerned. Therefore, one can easily see that a successful pursuit of a career is related with close harmony with the kind of academic achievement that one has over a period of time. My pursuit would eventually become an easy task if I know the path that I would be leading up towards my ultimate destination or the goal to put it in

Business communication Coursework Example | Topics and Well Written Essays - 250 words

Business communication - Coursework Example Considering that communication takes place either verbally or non-verbal such as office memos, reports, legal documents; our choices of words and phrases, tone of the speaker’s voice, as well as our gestures, facial expression and body movements when we communicate with other people reflect our own personality. The same theory and concept applies in business communication. Basically, the use of short paragraphs that is well organized and logical reflects the speaker’s characteristics in terms of being a very organized and logical person. In case the speaker is found of using positive words, the audiences will have the impression that the speaker is optimistic in life. For example: A business communicator who does not have the ability to discuss the subject matter straight to the point is likely to send message to his/her audiences that he/she does not have a clear idea on what he/she is discussing. As a result, the audiences are expected to lose their trust and loyalty with the business