Promote communication Essay

In this assignment I will be identifying systems that promote communication and assessing my knowledge, understanding and skills required to develop communication systems for meeting individual outcomes. Your ability to communicate is about delivering your message clearly and understandably to others in order to achieve good communication skills. Communication is very important as day to day we are always communicating or using communication techniques to communicate with others. Our body position and what we do with our body is also a way of communicating for example if someone asks you a question and the reply is yes or no we can answer this by shaking our heads which is communicating back to them with the answer but without speaking. In society today we have so many more ways of communicating than we did 50 years ago such as mobile phone, internet access, writing letters etc these are all ways we can communicate and what we do in our day to day lives. I personally work in a small residential home where communication is a key factor in my day to day job role, we are all expected to follow and provide the best communication we can. My job role is very much involved with the clients in which I am always communicating in different ways to meet their individual needs. Some of my clients have different impairment needs for example some have visual impairments and some have hearing impairments which makes it harder for them to communicate with others and can leave the clients feeling very frustrated and lonely if they feel that they cannot communicate with people, eventually it may make them want to give up trying and then they become feeling all alone and not having their needs met. This is why my job is very important by having good communication skills I can meet all their needs and communicate with them and they are able to communicate back to me. Day by day I’m still learning new techniques and skills in order to communicate and make the clients feel better in themselves as I can communicate with them in a way they can understand and not find it difficult for them, for example I have one client which has an hearing impairment and finds it very difficult to communicate with others although client A has an hearing aid client A still has trouble to communicate, in order for me to communicate with client A I often use icture cards which I can hold up and show to client A for example I hold up a picture of a drink or food then by doing this I know if client A wants any and then they can respond to me either by speaking to me or shaking their head. This makes client A feel wanted and not that they are being left out and not being spoken to I also hold cards up of a toilet, the words hot and cold and much more, client A likes the idea of pictures cards and never knew we could do this until they came to stay with us, so where they thought they would move into a care setting and nobody would communicate with them, client A was very relieved that pictures card where invented. I felt good in myself when I was providing this communication as I knew I was doing something which was making a client feel better in themselves and made it very rewarding for me. I also use techniques like signs, symbols and objects in order to communicate with the clients with hearing impairments. However in my work place I have a few clients with slight hearing impairments where they can hear me if I higher the tone of my voice slightly and they also lip read which can also be classed as a way of communicating. I find using these communication techniques helps not only the clients but also me as when I’m promoting communicating with them I feel rewarded and good about myself knowing that my clients are happy and getting what they wish. Writing information or certain things down is one way I have also found is an effective way of communicating especially times like meal times when I can write down the options available and then the client can respond to me with their answer once they have read what I have written down. I think anyone with communication barriers will find it difficult to communicate but there is always a way to outcome the situation and work around it for example client B’s first language was not English which made it hard for client B to communicate with others around the home even though he could speak slight English the other clients found it hard, we overcome this situation as we got a translator in for a little while each week which made client B’s English more sufficient in order for everyone to be able to communicate with client B a little better, now I hear client B having full conversations with others which makes us feel better as a home knowing we promoted this communication. Clients with visual impairments must find it really difficult to try and communicate with others as not only can they not see the person, they do not know where the person is positioned and sometimes who they are (if they have never met the person before). This is why it is very important to always be at the same level as the person you are trying to communicate with for example if a client is sitting down then the carer is expected to kneel down to the clients eye level and communicate with them face to face and not stand above them and have to shout in order for them to understand you. In a care setting communication should always be at the top of the priority list as if the clients are not being communicated with then their day to day basic needs are not being met.

Smackey Dog Food

Thea, nice work on the paper! You answered almost every question competently and thoroughly. The only question you might have done better on  is Q10 for more detail on the rules that apply.. Thank you! Worksheet for You Decide Name Thea Zental____ Course Code AC 555_____ Grade ___Date 02/19/2012 Questions: Q1:Discuss how the SEC has influence (if any) over the audit of Smackey Dog Foods, Inc. Solution: The SEC (Securities and Exchange Commission) has a great influence on the audit of Smackey Dog Foods, Inc. , which is conducted by Keller CPAs. When auditing a publicly held company, auditors need to observe principles.The ethical principles of the American Institute of Certified Public Accountants (AICPA) Code of Professional Conduct are independence, responsibilities, the public interest, integrity, objectivity and independence, due care, and scope and nature of services. More specifically, audit team members are required to be objective and independent with regard to the audit by maintaining objectivity and being free of conflicts of interest in discharging professional responsibilities and by being independent in fact and appearance when providing auditing and other attestation services.Through this one can see how influential the SEC is. Under the Sarbanes-Oxley Act of 2002, auditors have to be objective and independent otherwise legal sanctions can be incurred. Even though the above mentioned standards are imposed for audits of public companies, they can also be applied to the audit of a non public company like Smackey Dog Foods, Inc. Q2: Discuss the essential activities involved in the initial planning of an audit. How do these all specifically to the Smackey Dog Food client? Solution: First the audit team needs to understand the client’s business and industry.It can be profitable for the audit firm to have experience in having audited other food manufacturer in preparing and performing the audit for Smackey. So far, members of the Audit team, the audit manager Pete and two audit staffers Ben and Maureen, have to understand the client’s business and industry. The next step would be to assess the client’s business risk. Business risk is the risk that measures by how much a company (here: Smackey) will fail to achieve its objectives. In this activity, the audit team assesses the risk of material misstatements arising from Smackey’s business risk.For example, the high wastage in Smackey’s Best Dog division presents a lot of business risk, and therefore material misstatement risk. Following, the audit team will perform preliminary analytical procedures. Keller CPAs needs to compare the performance of Smackey’s with the industry (these are other competitors) to further support its initial assessment of business risk. These analytical procedures help the audit team indentify areas where the risks of misstatement are very high. Next, Keller CPA’s set materiality and assess acceptable audit risk and inherent risk.The Smackey audit team now has to set the acceptable level of materiality. The circumstances of Smackey have to be taken into account in setting materiality level as this level is purely a relative and subject to auditor’s judgment. Then, the audit team is able to develop an overall audit plan and audit program. The audit plan and program aims to achieve the audit risk objectives of the audit team and to provide reasonable assurance and basis for the audit report and opinion. Q3:Discuss the 4 stages of the audit and the major activities performed by the auditor in each phase.Give an example of how each of these specifically applies to the Smackey Dog Food, Inc audit. For instance, examine the apparent internal control weaknesses and possible negative outcome of each. Solution: Stage 1: Planning and Risk assessment – During the planning stage the audit team will need to gain an understanding of the Smackey Dog Foods business and industry. More spe cifically, the design and implementation of the client’s internal control procedures, processes and systems are studied and analyzed for the audit team to be able to assess the control risk for each f the transaction-related audit objective – occurrence, completeness, accuracy, classification, timing and posting and summarization. After this they can assess the risk. The first risk they may want to look at is the control risk by taking a look at how the internal controls system works at Smackey Dog Foods. Stage 2: Test of internal controls – By testing the effectiveness of the internal controls the auditor can determine the control risk that lies within the company.The audit team can perform tests of controls by making inquiries of appropriate client personnel, examining documents, records, and reports maintained by Smackey, observing control-related activities such as the one done for the inventory procedures for returned Best Boy Gourmet dog food, and re-perfo rm the client procedures. Stage 3: Substantive tests of Transactions – The Smackey audit team needs to perform substantive tests on the balances of the accounts receivables and inventory accounts. Moreover, substantive tests can be done through performing substantive tests of transactions, analytical procedures and test of details of balances.By running tests of transactions, which is similar to test of internal controls the auditor will take an invoice but this time verifying the monetary amount of the transaction. Stage 4: Audit Completion – At this stage, the audit team compiles a report to Smackey’s management as regards matters that came to the team’s attention during the audit, evaluates and reviews the audit evidence obtained in the audit, and considers the audit opinion to be issued based on the evidence obtained Q4:Describe Keller CPAs’ responsibilities related to communications regarding internal control matters.What internal controls iss ues do you identify? Solution: According to auditing standards and professional conduct the auditor is required that the auditor relay information, in writing, to management and those charged with governance, significant deficiencies and material weaknesses identified in an audit. The following internal control issues were found as regards the audit for Smackey Dog Food, Inc. and thus have to be communicated to appropriate people within Smackey: 1. Granting of commissions to sales people based on estimated sales.This internal control issue presents risks as regards the company’s financial resources as sales people might be paid for sales not made, and there is no refund process for commissions paid for this type of sale. 2. Segregation of duties as regards the handling of inventory. With only one person assigned with the preparation and approving all inventory records, the changes of material misstatements are high. 3. Lack of control procedures and guidelines in handling ret urned dog foods which presented opportunities wherein employees take home returned items.Lack of control procedures and guidelines in handling and recording accounts receivable. This is much more important now since a major client which represents 31 % of total sales is experience financial difficulty. Moreover, the urgency of these procedures and guidelines is in light of the magnitude of receivables (29 % of total assets). Q5:You decide that you will address Smackey Dog Food, Inc. ’s accounts receivables through confirmations. Discuss the various types of confirmations and what forms you will implement and why. Solution:When auditing there are two types of accounts receivable confirmation, which are positive and negative confirmations. Positive Confirmation – Is a request by the debtor to confirm whether the balance as stated on the request is correct or incorrect. Two types of positive confirmation are blank confirmation form and invoice confirmation. Blank Confirma tion Form – Does not state the amount of the confirmation but requests to either fill the balance in or furnish more information. Invoice Confirmation – This is where instead of an entire account balance being confirmed a single transaction is confirmed.Negative Confirmation – This is when there is a disagreement on the stated balance In relation to Smackey dog foods I would implement an Invoice confirmation based on the info given it seems to be a good place to start confirming balances would to be directly linked to the invoices. Taking into mind the amount of returns and how they would directly affect the invoice that was paid but then returned also means that any money that was made on that invoice has also been returned. Q6:What are the major factors affecting sample size for confirming accounts receivable? Solution:Factors affecting the sample size for confirming accounts receivable are as follows: Tolerable accounts receivable and financial statement miss tatement; Inherent risk, which is dependent on the size of total accounts receivable, the number of accounts, prior-year results, and expected misstatements; Control risk; Achieved detection risk based on other substantive tests; and Type of confirmation. Generally a positive confirmation requires a smaller number of sample sizes. Q7:A major issue in verifying the ending balance in property, plant and equipment is the possibility of legal encumbrances.Discuss what specific concern do you have. Describe the procedures your firm will perform to obtain evidence about existing legal encumbrances. Solution: Here are the procedures that Keller CPAs will need to perform to obtain evidence about existing legal encumbrances include: 1. Inquiry with property, plant and equipment custodians 2. Review of minutes of meetings 3. Review of items noted during property, plant and equipment inventory observations 4. Confirmation of the client’s liabilities 5. Reading and reviewing lease agreem ents 6.Reading and reviewing property, plant and equipment purchase contracts and agreements The above procedures aim to assess whether encumbrances and liens to the property, plant and equipment have been identified and whether property currently pledged as collateral on a loan has not been sold or damaged. Q8:The client wants to know if you will be present at the year-end inventory. What is your decision and why? What role or actions will you take at the inventory if you decide to attend the inventory. Why? Solution: I think it is very important for the audit team to be at the year-end inventory.The reason for this being is that way the audit team can see how Smackey Dog food performs an inventory check. Secondly, they can take part in the inventory themselves by observation, as well as physical checking and counting of the inventory. After deciding to attend I would ask for a copy of the inventory check list and also ask for the ability to check the inventory along with the rest of the team. By gaining a hands on check this will allow the auditors to see if the controls over inventory are working and that the inventory check lists is correct and states all the inventory that Smackey Dog foods has.Q9:Considering the general six functions that make up the inventory and warehousing cycle for Smackey Dog Foods, Inc. , identify the related documents and/or records that would be used. From your analysis of the internal controls related to the inventory and warehousing cycle of Smackey Dog Foods, Inc. , what internal control weaknesses exist? Solution: The six general functions that make up the client’s inventory and warehousing cycle are: 1. Processing of purchase orders – purchase requisitions, quotations from suppliers, and purchase orders 2. Receipt of purchased materials – receiving report 3.Storage of materials or inventory – materials requisition form 4. Processing raw materials – job cost sheet, process cost sheets 5. Sto rage of finished goods – sales invoice, sales order form. 6. Shipping finished goods – shipping form and invoices. The internal control weaknesses that exist based on the six functions that make up the warehousing cycle as stated earlier the lack of procedure set for handling the large amount of returned dog food. There is also nothing stating that they record the transaction when the dog food is returned so that could also mean they never took the profit off the books.The other weakness is separation of duties in the warehouse Kim alone has control over inventory, production and shipping. That is too much for one person to handle especially when her attention has been taken by one specific line of food that the company produces. Smackey needs to bring in people to a great extent to help Kim and reduce her workload. By doing this it will also lower the risk that inventory, production or shipping could become misstated. Q10:Discuss if Keller CPAs or its auditors are bre aching any Professional Rules of Conduct and why or why not?Solution: Several things occurred that make me believe yes the Keller CPAs are breaching some of the rules of conduct. One issue that sticks out immediately is Pete and Allen’s relationship. Pete and Allen have actually discussed the audit over a few beers which should not have occurred. This creates a conflict of interest and independence. Another problem that Keller CPAs are faced with is the lack of knowledge of the industry topped with taking on the audit in a crunched time frame to complete it in.By doing this the possibly of the audit team gaining enough knowledge of the industry to perform an audit up to standards in the small time frame is going to be a task in itself. If the audit team had a larger time frame this would be ok but in such a small time frame they won’t be able to spend that much time learning the industry and this could lead to not being able to perform an audit following all audit stan dards. Q11:Discuss the CPA firm’s legal liability concerns for this audit if they make a material unintentional or intentional mistake. Include any other legal liability concerns regarding possible Professional Rule violations.Solution: The CPA firm could face some serious legal consequences if they make an unintentional or intentional mistake. The main liabilities that I see between the audit team and the Smackey Dog Food audit itself is liability to clients, and liability to third parties. Liability to clients – In this case this would be where if the auditors missed any fraud occurring and therefore the client can turn around and sue the Keller audit team. In terms of Smackey Dog Food directly, one area of possible fraud is in the inventory department and the returned inventory area.With the lack of separate of duties and the fact that two employees essentially run the whole inventory department it might not even be intentional fraud it maybe just a misstatement and lack of controls over inventory that caused it. But the auditor needs to discover this to avoid any legal action. Liability to third parties – This occurs if the Keller auditor team fails to find any material misstatements on the financial statements and then the bank would loans Smackey funds, but shortly after Smackey goes bankrupt. This would open up the auditor to be able to be sued by the bank for not catching the misstatements on the financials.

Egan’s Helping Model Essay

Preamble I found the focus of this assignment, to identify and critique three underlying assumptions of Egan’s Helping Model, rather vague. Perhaps a lesson articulating assumptions overall and applying this information to the Model would have been very helpful. The Model seems straightforward initially but the application of the sections and stages at this point seem overlapping and confusing. One needs to drill much deeper in order to academically critique the Model. After studying the Model in chapter two, my three underlying assumptions that Egan states to make the Model work is: (i) that a helper does not necessarily need to have a background in the field of psychology nor experience; (ii) helpers know how to place themselves in the speaker’s place by utilizing good empathy and active listening skills thereby creating a warm, comfortable, and safe place for the speaker; (iii) and that the Model is person centered, that a person is capable of solving their own problems successfully. My level of understanding and comprehension of the Model itself is still in the acquiring stage of learning. The actual successful application of the Model is not on my learning radar screen at this moment; therefore, to critique the Model at this point is very challenging indeed. In order to address the requirements of this paper, I will briefly describe the Model, list three assumptions, and finally, elaborate on one critiquing assumption. The thrust of Egan’s model is for a person to be able to efficiently manage and not to solve one’s difficult and sometimes uncontrollable problems and ultimately realize one’s full potential. This enables people to become better at helping themselves in their everyday lives, (Egan, 2009, pp. 7, 8). The Model is based on the three stages: explore, understand, and act. The helper should be skilled in the application of all three stages. Furthermore, this Model becomes an exercise of independence and empowerment  as well, consequently the person is central to the process and their needs drive the Model by moving the person towards action which leads to choices. The Model acts as a guide, mapping a journey of self fulfillment and self-control as the person explores options guided by the helper. The helper’s approach is based on genuineness, respect, and empathy and the principles of good and active listening. From my perspective, I feel that Egan’s Model is too simplistic. He makes too many assumptions that it will work, such as: the best person to solve a speaker’s problem is the speaker him/herself; that listeners are experienced in dealing with the diversity of problems that speakers bring to the table; and that all listeners engage the speakers genuinely, respectfully, and with empathy, utilizing good and active listening skills. That is a rather tall order for a listener to have in their â€Å"tool box.† The weakness of the model, in my view, is the leading role of the speaker and the assumed skills of the listener. Both of these assumptions dovetail into each other in terms of task completions and guidance. Of course, we are all masters of our fate; however, some folks can’t handle everyday stress as so aptly described by Shawn in the video. We tend to focus on the negative and we are constantly critiquing ourselves to do better in everything we do. We need down time and more importantly, we have to find the time to celebrate our successes and catch our breath before climbing the next mountain. Having said that, let’s return to the Model and review the speaker’s (the person struggling with problems) role. Naturally the speaker is central, otherwise he/she would not be asking for help, but speaking to a person such as myself may lead to even further problems. The Model breaks the helping process into three sections, each describing a stage of the helping and problem-solving process. Each stage is further divided into three tasks that help define the stage and the process involved. Theoretically, the application of the Model is in sequence; however, in practice I can see the tasks overlapping and then the helping process will move backwards and forward between stages. This will create  chaos if task one requires a successful completion but the helper ignores task two and moves directly to task three. Is there a vertical alignment here? Has something very important been overlooked? Then again, this brings into question the inexperience of the helper; the helper may view the process as too rigid, resulting in frustrating the helper which may result in a poorer outcome. Conversely, there can also be a tendency to rush through each stage of the process rather than develop the relationship at the speaker’s pace. The best person to solve or help the speaker with their problems is not the speaker but a trained counselor who in turn interprets the information provided by the speaker and then prepares a plan. Additionally, new problems can be introduced from under-skilled helpers and these under-skilled helpers may offer poor, inappropriate guidance through the problem-solving stages, In conclusion, I feel that Egan’s Model can be effective but at a lower degree of help. At the same time he incorrectly implies that unskilled individuals can guide a speaker to become more empowered in their everyday lives which is a noble ideal; however, the transition from being controlled by problems to self-control and empowerment is a developing process based on effective guidance/advice as well as time. Egan’s three questions: 1. What is going on? 2. What do I want instead? and 3. How might I get to what I want? seem simplistic in their own merit; however, these three stages are critical to the process and must be administered by skilled helpers. As the course evolves, I may gain confidence in implementing Egan’s listening and helping instrument as I learn more about his Model. I sincerely feel the Model is appropriate and effective under proper conditions, but the underlying assumption is the skill factor†¦a skilled helper is the key factor for successful helping. I’ve witnessed too many helpers at a university offering very poor even irrelevant advice to their â€Å"clients†. I strongly feel that experience is critical for any helper to offer guidance and advice to a student seeking counsel in course offerings, etc. References 1. Egan, Gerard. Schroeder. W., The Skilled Helper, Nelson Education Ltd., United States, 2009, 453 pages. 2. http://www.guidanceand counseling.co.uk/approaches-to-guidance-and-oun/the-egan-skilled-helper-model

The Contribution of Academic Research to Accounting and Financial Essay

The Contribution of Academic Research to Accounting and Financial Regulation - Essay Example 1). Despite the contribution of academic research in advancing theory, however, Coetsee (2010, p. 1) pointed out that no comprehensive theory in accounting has emerged. I have used only accounting journals except one which is a journal in management. I believe that the definitions of â€Å"accounting† and â€Å"financial regulation† in the journals have the same standard and the definitions are basically common in the profession. There can significant variations, however, in the area of financial regulation as the definitions can reflect theories on how financial regulation can best be implemented. In any case, the specific definition of accounting and financial regulation follows what the author or authors have used in their works. Some of the authors do not even have a definition of â€Å"accounting† and â€Å"financial regulation†, perhaps as a tacit assumption that there is a usual definition of the concepts in the accounting journals anyway. ... 273). Academic research is usually associated with research that is undertaken for its own sake, something done for the advancement of knowledge. It is different from the other kind of research which is usually described as policy-oriented. Academic research is usually found in journals while policy institutes, government, financial regulators, and consultancy groups usually undertake policy research. Although academic research is usually described as theory-oriented, in accounting it seems difficult to separate the theory part and the parts that are relevant for corporate governance. Baker and Barbu credited the academic community for improving rigor and theoretical underpinning in their research and the said factors contributed a lot in the major step in the harmonization of accounting standards in Europe (Baker and Barbu 2007, p. 273). Between 1965 to 2004, the academic community had an increasing output of academic research related to the international harmonization of financial standards (Baker and Barbu 2007, p. 276). However, the idea of creating a conceptual framework to facilitate accounting harmonization was introduced much earlier or in the 1940s (Baker and Barbu 2007, p. 280). In the 1980s, an important role played by accounting academic research is that the research pointed out that cultural and economic factors play important roles in shaping differences in accounting practices by countries (Baker and Barbu 2007, p. 280-281). Another sub-theme that had been prominent during the 1980s is the role played by history in shaping the accounting practices adopted by countries (Baker and Barbu 2007, p. 281). During the mid-1990s, the arguments towards accounting uniformity played an

Beta Blocker Treatment in Heart Failure Literature review - 1

Beta Blocker Treatment in Heart Failure - Literature review Example Studies confirm that Carvedilol therapy is more superior to the latter two Beta Blockers compared. This is due to its nature characteristics that entail possessing Alpha1 Beta1 and Beta2 whereas the two have only Beta1-selective receptors. Besides Carvedilol has vasolidilating characteristics, which is not evident in other Beta Blockers. However, not all people having Systolic malfunction qualify for Beta Blocker therapy. Since, it necessitates that one be in a stable condition and non-hospitalized. Random admission of the therapy on patients with absence of meticulous scrutiny normally results to patients’ death or complex predicaments, besides physical deterioration of the body. Admission of Beta therapy encompasses starting with small and regulated dosage until the patient attains the tolerable state for large doses. This therapy also sternly shuns attempts meant for abrupt discontinuation of the dosage because of its grievous effects. Since it yields to circulatory deterioration characterized by electrophysiologic unsteadiness. Finally, it has various side effects that if not attended to effectively may yield to be ruinous to the patients. For instance, some comprise Bradycardia, Fatigue, lightheadedness and frequent headaches, Insomnia, Chronic chest aches, High triglycerides and depression. Beta Blocker besides its present efficacy as a remedy for heart malfunction, it requires further study to reduce both the evident and future derivatives. This will ensure ailing persons do not suffer other complications while trying to cope with the main grievous predicament (chronic heart failure). Nakamura, K, Murakami, M, Miura, D, Yunoki, K, Enko, K, Tanaka, M, Saito, Y, Nishii, N, Miyoshi, T, Yoshida, M, Oe, H, Toh, N, Nagase, S, Kohno, K, Morita, H, Matsubara, H, Kusano, K, Ohe, T, & Ito, H. 2011, Beta-Blockers and Oxidative Stress in Patients with Heart Failure, Pharmaceuticals,

Ethics Essay Example | Topics and Well Written Essays - 1000 words - 2

Ethics - Essay Example An individual must perform right things at the right time. The script of the book dealing in ethics originates from the heart and each one has to read and understand it with one’s own efforts as per the demands of the situations. Restoration of ethics in American life, particularly in business, has to be given top priority. Practice right things, for self-satisfaction, and not to become selfish and to amass wealth. C W Colson In, â€Å"The Problem with Ethics,† Charles Colson writes with anguish about the plight of the people of America in all segments, with loss of ethical values. According to Colson, ethical and moral decay is the root cause of the problems in American culture. The leadership and people of the country have failed to make proper utilization of the abundant natural wealth that has been bestowed. Selfish goals have turned out to be priorities. A distressing scenario is gradually building up, and no concerted efforts are made to find a tangible solution. Colson’s lecture at the Harvard Business School on April 4, 1991, on the subject of ethics was well-received by the Harvard students. Moral philosophy and ethics were not the favorite topics with the would-be business executives at Harvard, whose sole purpose of getting educated was to know the principles and procedures to maximize profits in the business world. The gist of his lecture was â€Å"that a society without a foundation of moral absolutes cannot long survive.† (Colson†¦) Perfect ethical discipline in the business world may be impossibility; but one needs to know how to carry on with the available discipline by applying the principles of ethics. Colson laments about the future of America, where thousands of public officials are prosecuted and convicted, where Congressmen are censured and forced out of office, where money meant for helping the poor people is being siphoned off by those who are supposed to be its guardians for its proper utilization, where spy scandals threaten the unity and integrity of the nation, where well-known authorities in important positions sell the national honor for sexual favors or for money and where corruption has engulfed all ranks, high and low, of the country’s administration. Colson argues that no professions or branch of business has remained unaffected from corruption. Loan scandals, open exhibition of greed in business dealings, pharmaceutical firms producing adulterated goods, athletes using drugs to improve performances, sportspersons engaging in gambling rackets, top literary figures indulging in plagiarism, section of the intellectuals tendering applications for educational grants on the strength of bogus credentials--the loss of ethical values lies at the bottom of all these maladies. To highlight the existing grotesque scenario of the society Colson quotes from the cover story on ethics from Time Magazine, â€Å"Hypocrisy, betrayal and greed unsettle a nation’s soul,† mentions The Washington Post that â€Å"common decency can no longer be described as common,† points to the observation in The New Republic magazine that, â€Å"There is a destructive sense that nothing is true and everything is permitted.†(Colson†¦.) The Press is the barometer of public opinion. Such a grim situation creates a cynical society, as is the case with America today. Crisis of character has affected all

Proposal for Implementing Computer-assisted Instruction (CAI) With Article

Proposal for Implementing Computer-assisted Instruction (CAI) With IBMs SPSS Research Analysis - Article Example Benefits: Medical personnel will be able to access this program from their homes by signing into the hospital’s dedicated intranet, designed by IBM, in order to learn analysis components at their will. This program training course will also provide a certification of completion for each level which will be added to the personnel records as part of skillset development on the job. As an additional benefit, there will also be a four-level survey development program added which will train medical personnel on how to efficiently design surveys to maximize the full potential of information gathering from responders in any given research program. This ensures that money spent for research studies are utilized in the most efficient manner possible. This component will utilize Survey Monkey, an online program which gives returns in a number of formats, such as Microsoft Excel, which can then be downloaded into SPSS easily and efficiently. There will also be a process component which s hows how to format the Excel data for easy recognition in SPSS during the analysis training sections (Bridgewater, 2008). Institutional Readiness: The hospital has reached a point where adding on research capabilities that benefit its medical staff, will propel the hospital forward as a leader in the research community, both nationally and internationally. This is a bonus for the hospital to be able to charge those medical personnel from the outside who wish to learn research analysis skills as part of their own training progress. For current hospital medical personnel, including medical students and interns, this program will be free (Bridgewater, 2008). Introduction Every field in the human sciences requires a certain amount of analysis as part of evidence-based research. There are a number... Every field in the human sciences requires a certain amount of analysis as part of evidence-based research. There are a number of software programs available to conduct analysis such as Microsoft’s Excel, Minitab, R, STATS, and others but IBM’s SPSS program has been identified as one of the most extensive programs available to scientific researchers on the market. As many of our nurses at this hospital are in the field of Informatics and /or research, utilizing the IBM SPSS program, along with a learning program, would be of great benefit for those who can assist in additional research in the field of nursing medicine. Accordingly, the hospital has also recognized the value of an efficient training program to help nurses learn this program on their own time. The IBM website has a training session of its own but it is laborious and there would be a more efficient way of training nurses to conduct their research analysis but developing a program geared towards the nursing field.

Perspective on Marriage Term Paper Example | Topics and Well Written Essays - 2250 words

Perspective on Marriage - Term Paper Example Celibacy discrimination on the other hand seems to have no significance to me. Callahan (chapter 13) implies that greed and sexual desire often tend to distort the human mind. This is a significant and valid point since the urge for sexual satisfaction often produces self-deception that blind or affect the mind. For example, the Catholic Church has continuously been plagued by cases of sexual abuse. The need for sexual gratification is the major reason for these crimes. When under sexual arousal, people mostly do not think in a straight manner hence they often commit actions which are against the church teachings. The catholic priests molest their young children since they need to be satisfied sexually. Therefore, the desire for sexual satisfaction leads to various forms of abuses such as rape, sexual harassment prostitution and transmission of diseases. Equality in marriage is a necessity for any successful marriage. The church advocates for equality in marriage. This progressive Christian sexual tradition is unappreciated since people are used to equality between sexes, autonomy and free consent. However, the tradition is appreciated in societies where the female population is oppressed and controlled. As such, equality in marriage is a significant and valid point put across by the author. The church prefers celibacy to marriage. This point is retrogressive and backward since it describes celibacy as the best and maybe only way to achieve or attain holiness. The notion is as a result of the prejudices put forward against the female body. The concept as such demeans women and depicts them to be unholy and dirty. To begin with, people often confuse the notion of love with committed love. They tend to think that a one is mainly attached with the other. However, this is not the case. On the other hand, there is a clear difference between love and committed love. As a sentiment, love is generally

Analyse and evaluate the use of the Roper Logan Tierney assessment Assignment

Analyse and evaluate the use of the Roper Logan Tierney assessment tool in your current practice - Assignment Example Since my patients are old people, verbal communication is often difficult to collect right information from them. Beyond doctor’s case study, and opinion of relatives we often have to rely on the Roper Logan Tierney model to assess the condition of patients by observing their activities of living (ALs). These activities of living, according to Roper Logan and Tierney (2000) are twelve common activities such as maintaining a safe environment, communication, breathing, eating and drinking, elimination, cleansing and dressing, controlling temperature, mobilizing, working and playing, expressing sexuality, sleeping, and dying (Marriner-Tomey & Alligood, 2006). Though there are many other nursing models and theories (McKenna, 1997), the Roper Logan Tierney model would help a health practitioner to form clear idea about the patient’s needs by observing them from various perspectives. Environment: safe and peaceful environment highly influences patients’ progress in health (Baric L & Blinkhorn, 2007). Yet, most of them may not be capable of creating their own safe environment. Obviously, old patients are either unable to do anything for making safe environment or unaware of its importance. As the theorists suggests, in order to perform any other activities of living a safe environment is essential for an individual (Roper, Logan & Tierney, 1996 p. 21). A patient’s ability and attitude toward environment would give an idea about the influence of environmental factors on his/her past life and on the present illness. This assessment would help nurses determine the required measures for the patient’s betterment. Peaceful and pollution free ambiance is essential, especially for old patients who are suffering from mental and physical weakness. Communication: although verbal communication with old patients is difficult, there are many other ways to communicate with them such as by touch, look, and smile,

The current technology that we carry with us all the time is reshaping Essay

The current technology that we carry with us all the time is reshaping our personality and in the future it seems to endangerin - Essay Example Nonetheless, despite the positive effects of technology in society today, human beings have become slaves of technology, thus resulting in negative outcomes. Nonetheless, technology influences various aspects of human beings negatively, including shaping their personality, and this endangers the existence of the human race in future. According to a New York Times article written by Parker-Pope (WEB), technology has an ugly toll on human beings today. This mainly regards human personality, which has greatly been affected by technology in a detrimental manner. Today, there is the technological invention of high-speed internet, which most people use. There are different gadgets with fast-forward buttons, including many other types of technologies, which people use daily. Parker-Pope (WEB) therefore, argues that the use and dependence on this technology slowly shapes the personality of most human beings. According to Parker-Pope, â€Å"Some experts believe excessive use of the Internet, cellphones and other technologies can cause us to become more impatient, impulsive, forgetful and even more narcissistic† (WEB). ... Therefore, this makes life of people today resemble a chat room. Additionally, since most people spend most of their time with their devices and computers with internet, this has resulted in some people becoming addicted to the internet and to the cellphones and other gadgets, therefore, making technology to become like a drug. Technology has also led to the cutting-off of social interactions among people. People communicate more on their cellphones and through the internet, therefore, leading to less time of face-to-face interactions. More people spend time in chat rooms, and this is encouraged by the high efficiency of the internet and iPhones, as well as the anonymity of chat rooms (Parker-Pope WEB). In another article in the BBC News, by Coughlan (WEB), Coughlan argues that technology is presently ranked among some of the threats to human extinction. Humans develop technology; therefore, this might be a case of self-destruction, as observed by Lord Rees, who is a scientist, †Å"This is the first century in the world's history when the biggest threat is from humanity† (Coughlan WEB). Natural disasters, diseases, persecution, and environmental change might not lead to extinction of the human race, since humans have survived this throughout history. In addition, nuclear war might destroy a high number of lives, but some humans might survive. Nonetheless, the present era of technology has the highest capacity for destroying human existence in future. The major reason for this is the lack of control, which people exhibit in the development and use of technology. Therefore, the negative effects of technology are not controlled. People today have become more experimentative and have delved into areas that are unpredictable. For instance, experiments in machine

Bleeding Kansas Leading to Civil War Research Paper - 1

Bleeding Kansas Leading to Civil War - Research Paper Example There are several events that resulted into the secession which finally led to the civil war in America. 2Progressively, there are several events that finally broke the civil war and Americans found themselves in the fight. They include; The Mexican war of 1848, fugitive slave act of 1850, the release of Uncle Tom’s cabin, Bleeding Kansas, attack of Charles Summer, the decision by Dred Scott, rejection of the Lecompton constitution, Harper’s Ferry Raid by Brown, Election of the Abraham Lincoln as the president of the U.S. However, it is important to note that Kansas-Nebraska Act was one of the most instrumental events that led to civil war. This paper has therefore outlined the events that took place at the moment when the act was passed as well as ho it resulted into the civil wars. This act gave the Kansas and the Nebraska the opportunities to decide for themselves what they wanted to take place. They were given the opportunity to decide for themselves whether they wanted to sop slavery or whether they wanted to continue with the slavery activities. As a result of this, there were divisions in the minds of individuals in these states. As a result, there was a clear battle line between the pro and the anti-slavery idea. These wars therefore became some of the events in the war that finally led to the civil war in the United States of America. Bleeding Kansas is therefore a term that refers to the different and consequential violent activities that took place in several parts of the Kansas state. 3The violent activities were mainly between those who supported the slavery and those who were against the slavery. It is important to note that this was a civil war of its own because the government had already passed legislation for the people to choose what was good or bad for them. These events took place between the years 1854 and 1858 and resulted into several issues that were difficult to resolve at that time and hence there was increasing

Personal Computers Essay Example for Free

Personal Computers Essay Background. The Personal Computers at their advent were simple machines with less number of parts and limited capabilities. Less power was required to operate the computers and computer heating was never a major problem. However with the development in microprocessor and solid state technologies there was a revolution in how people used computers. The computers today can be configured according to ones needs and many add on components like graphics cards, Modems, USB devices etc. can be fitted on computers . Motherboards today also come with an increased number of components. However with the increase in components a new problem of heating has surfaced in computers. Problems and Motivation Although these components have increased the functionality of computers tremendously it has raised a serious problem of heating. With the increase in number of components the demand for power supply has increased. The components consume more energy and generate large amount heat. Electronic devices perform inefficiently or even get damaged as a result of excessive heat. Hence new challenges to protect these components from getting damaged by proper cooling of heat has emerged. Though the components have increased in numbers the size of PCs has kept reducing. People today prefer smaller PCs for space constraints and aesthetics. In order to keep in line with the reducing sizes the Power supply and the cooling system should also go transformation in sizes. One needs to design cooling systems with greater performances yet at a reduced scale. As the power supply and cooling are the components of PC case there is a need to renovate these cases to protect computer components from getting overheated and damaged. At the same time the it should be scaled down and match the aesthetics of other parts such as monitors, keyboards etc which come in designer shapes today. Research Aims and Objectives With reference to the above discussed problem there is a need to develop PC cases which are responsible for computer cooling. The aim of the project is to create simulation in order to find a better solution over the existing PC Cases and prevent spreading of heat to other components. The project will achieve three main objectives The initial objective would be to understand the principle of fluid dynamics and apply it to the PC Case problem. Secondly we will design a model to convert humid air by applying Computational Fluid Dynamics (CFD) The final objective would be to provide recommendations for the PC Case. Literature Review The preliminary literature was done on the existing problems in PC Cases and the sources of heat in computer system . The current methodologies implemented for cooling were also studied. Basic literature on application of fluid dynamics and use of Computational Fluid Dynamics to solve problems was also reviewed Methodology The Research will be experimental in nature. simulation model of the existing PC Cases will be developed in CFD. The models will be simulated again with modification for the proposed air cooling. The comparison between the two simulation will help in developing the cooling system and designing of the PC Cases. The results obtained will be experimental in nature and the problem is achievable theoretically with the help of CFD. As the project intends to suggest changes over the existing models the use of Simulation is justified to obtain outcomes as the existing systems are already simulated for cooling by making use of CFD. Triangulation: Mathematical models for the fluid dynamics of air can be constructed and solved for various conditions and the outcomes of these can be cross examined with the that of computer simulations. An experimental set-up can be created to check the prototype of cooling system and the results can be compared. Reliability : The prototype and the simulated models can be tested over a number of systems/components from different manufacturers and checked for reliability. Ethics: The project will adhere to all the guidelines and protocols of electronic manufacturing devices in terms of manufacturing, quality and safety. Environment : The proposed PC cases will be environment friendly. It may be manufactured from environmental friendly recycled materials to reducing global warming. Noise reduction will be achieved considerably with the improved change in design. Analysis The outcomes of the project will help in analyzing the reduction achieved in heat generated and the prevention of components. It will also analyze the cost of implementation and its economic feasibility. Conclusion With correct implementation of fluid dynamics modification in the existing PC cases can be achieved to cool heat efficiently and prevent components from overheating. Although the project is experimental in nature and relies mainly on simulation there may be a variation in its actual implementations. Whether the PC Cases behave as recommended can only be judged only by their practical application the project can be a strong foundation to extend this future scope.

The Main Forces Promoting Globalization Economics Essay

The Main Forces Promoting Globalization Economics Essay Karl Marx wrote in the 1848 in the Manifest der Kommunistischen Partei (The Communist Manifesto) that à ¢Ã¢â€š ¬Ã… ¾in place of the old local and national seclusion and self sufficiency we have exchanges in every direction, leading to the universal interdependence of nations. Therefore, we can conclude that globalization as a force for economic, political and social change is not a new phenomenon. In this essay I will extract what were the driving forces of globalization at the end of the 20th and 19th century and compare them to reach a conclusion of whether these two centuries experienced the same type of globalization. To start with, there are disputes amongst academics on what globalization really is. Globalization is a historically complex term and itself it could be a huge topic of global discussion and many articles. However, I will firstly give two definitions of this phenomenon in order to make it clearer to understand how important is the subject of this essay. Therefore, globalization isà ¢Ã¢â€š ¬Ã‚ ¦. The inexorable integration of markets, nation-states, and technologies to a degree never witnessed before-in a way that is enabling individuals, corporations and nation-states to reach around the world farther, faster, deeper and cheaper than ever before . . . . the spread of free-market capitalism to virtually every country in the world (T.L. Friedman, (1990) The Lexus and the Olive Tree, p. 7-8). Andà ¢Ã¢â€š ¬Ã‚ ¦ The historical transformation constituted by the sum of particular forms and instances of . . . . making or being made global (i) by the active dissemination of practices, values, technology and other human products throughout the globe (ii) when global practices and so on exercise an increasing influence over peoples lives (iii) when the globe serves as a focus for, or a premise in shaping, human activities (M. Albrow, (1996) The Global Age, p. 88). As we have now acquired the formal definition of globalization, lets outline what were the sources of globalization in the late 20th century. One of the main causes behind globalization in the 20th century was technological innovation. Quickly changing technologies used in transport and communications continued to disband the barriers of time and distance that were making long range relationships between countries more difficult. In the 20th century, the most important technological innovations that changed international relations were the jet-plane, satellites and the World Wide Web. For example, this means that between 1930 to 1990, average air transport revenue per passenger mile fell from $0.68 to $0.11 (in 1990 dollars) and the cost of 3-minutes call from New York to London fell from $244.65 to $3.32 (and the total volume of international telephone calls more than doubled in just six years during the 1990s, from 33 billion minutes in 1990 to 70 billion minutes in 1996). Next factor of globalization at the end of the 20th century were decreasing trade barriers, lower tariffs and fewer non-tariff trade barriers. For example, by 2000, the average tariffs of developed countries were 3.8%, while developing countries average tariffs were 12.3%. Moreover, a rising population in less-developed and prosperous areas frequently has triggered emigration to areas of economic prospect and the need for energy and industrial raw materials to help developed economies also affected the globalization process by promoting greater flow of goods (and therefore enhanced the interdependence of international economies). Finally, leadership has also contributed to the movement of globalization in the late 20th century. Had the United States (as the worlds leading economic and military power in the 20th century) not committed its public policy to promote an open international economic system, it is probable that the globalization process would have taken a different course an d not necessarily an advantageous one. What is more, the end of the 20th century experienced the rise of new markets that set off globalization which led to the international trade in goods and services figuring up to more than $7 trillion this represents more than $1000 per person which is an astounding figure. But, what was really new was the spectacular rise of a global capital market. This made it relatively easy for anyone with capital to trade anytime and everyday with almost every country of the world. For instance, in 1998, around $1.5 trillion exchanged hands on the worlds currency markets every day. Furthermore, by analysing the 19th century globalization, ORourke and Williamson highlighted the outcomes of the fall in transportation costs. In their opinion, the major fall in transportation costs (firstly lowered by the steamboat, and then lowered even more by the railroads) was the main factor in interconnecting distant markets; the decline in international transport costs after the middle of the century was enormous. When academics analyse this period, they tend to ignore the decline in transportation costs and focus instead on tariffs and international trade. However, tariffs in the world economy did not fall until World War I and therefore the globalization that appeared in the late 19th century cannot be qualified as a consequence of a more liberal trade policy. As a result, the decline in transport costs alone contributed greatly to commodity market integration across the Atlantic economies. What is more, the reasoning above seems controversial to the advocates of the argument that the primary factor driving market integration during the late 19th century was trade policy. Still, although the result of Englands move to free trade did contribute to a more closer market integration, by the end of the 19th century, only few European economies stood firmly in the free trade camp. The commodity prices continued to reduce across distant Atlantic economies during these years and this further shows the relative importance of falling transport costs. Just as the decrease in transport costs expanded commodity market integration, according to Jeffrey Williamson mass migrations also helped to bring about greater wage convergence in the Atlantic economies in the late 19th century. Immigration led to the movement from the labour-full countries of the Old Europe to the labour-limited countries of the New World, and this adjusted wages accordingly (high wages in the New World began to d ecrease and the low wages in the European countries began to increase). The convergence was everywhere in the late 19th century Atlantic economy, as wages and living standards in Europe began to catch up with the wages in the New World countries. In addition, we can also talk about the involvement of technology (e.g. the telegraph), financial institutions (the gold standard), and politics (the relative international political and economic harmony) which have led to capital integration. Lastly, capitalism  has  been  another influence on globalization. In the late 1850s, Karl Marx estimated in 1859 in his Grundrisse der Kritik der Politischen Ekonomie (A Contribution to the Critique of Political Economy) that à ¢Ã¢â€š ¬Ã… ¾capital by its nature drives beyond every spatial barrier to conquer the whole Earth for its market. Global markets of the 19th century offered opportunity to increase profits through higher volumes of sale. In addition, larger production supplied global markets with the assurance of increased profits as a result of the economies of scale. Capitalists admired globalization because it allowed production facilities to be located in places where costs are lowest and earnings greatest. As we can now comprehend, both globalization of the 19th century and the 20th century are rather similar. The main factor behind this phenomenon in these periods was the fall in transport costs. In the 19th century it were the steamboat and rail whereas in the late 20th century it were the plane, satellites and the Internet that reduced the costs of transportation and communication, leading to global interconnection. Also, migration has been a major factor leading to globalization when wages around the world were adjusted. Capitalism has proved to promote the globalization phenomenon in the 19th century as an innovative economic system and in the 20th century, by being a world wide theory of wealth it has done it again. What seems to be the only major difference between the processes of globalization in both centuries is the protective practices of the 19th century countries with only few of them promoting free trade and the late 20th century interdependent world trade market. Howeve r, in the former case, protectionism has proved to be counter-globalizing whereas free-trade policy in the latter case was seen as one of the reasons for globalization. Therefore, although todays globalization that stated in the 20th century differs from the one of the 1800s, the driving forces were more or less the same in both cases.

Challenges of change facing British airways

Challenges of change facing British airways Chosen Question: Select a London-based organisation and analyse the challenges of change facing it and how it is approaching the process of change. Where possible do so by reference to theories of change management. LEADERSHIP AND MANAGEMENT: Executive Summary: Airline business is a difficult company. It has been well-known in the direction of being the mainly economical company in all over the world. Marketing executive must also be ready for action on the way to manage through the challenges of this variety of business. British Airways is one of the market influential within the airlines industry in U.K. The corporation has it huge opportunity. The airline is dedicated towards quality-service. In count, it has its aggressive advantages. British Airways has enormous opportunity of increasing and getting better of its services. In this we discuss about the various challenges of change faced by the British Airways and in what way it is approaching the procedure of change. Introduction: British Airways is one of the leading airlines in the world. This case traces the airlines history and discusses the process of turnaround during the 1980s under the leadership of Lord King and Colin Marshall.   The case also discusses the subsequent turbulent period under CEO Bob Ayling and the challenges faced, including recession, competition, terrorism and the Gulf war. The case closes with an outline of the tasks ahead of the incumbent CEO Rod Eddington. The case can be used to illustrate the importance of leadership in bringing about cultural change. Challenges faced by British Airways: The economic conditions that prevailed throughout 2009/10 were the most severe they have ever encountered. As a result of the worst recession for 60 years, their industry has faced a series of permanent structural changes that have drastically reduced their revenues in the short term and have permanently changed the economics of running a premium airline. These problems are in themselves formidable. But, in addition, British Airways faced a list of daunting challenges of its own. These included the need to: à ¢Ã¢â€š ¬Ã‚ ¢ Raise finance at a time of continuing crisis in the debt markets; à ¢Ã¢â€š ¬Ã‚ ¢ Radically reduce their historic cost base; à ¢Ã¢â€š ¬Ã‚ ¢ Change working practices; à ¢Ã¢â€š ¬Ã‚ ¢ Complete their planned merger with Iberia; à ¢Ã¢â€š ¬Ã‚ ¢ Win an acceptable anti-trust agreement to cooperate with American Airlines and Iberia on North Atlantic routes; and à ¢Ã¢â€š ¬Ã‚ ¢ Tackle their  £3.7 billion pensions deficit successfully. Twelve months on, they can feel satisfied that on every one of these issues, they have either tackled or made significant progress in overcoming the challenges they faced. Permanent change They entered the recession financially strong and with their fleet replacement plans fully financed to 2013. In August 2009, they successfully raised  £350 million through a convertible bond issue, providing them with the finance to keep investing in their business and maintain their focthem on excellent service as the recession runs its course. Over the year they reduced their unit costs by 6.5 per cent. Their fuel bill fell by nearly  £600 million, accounting for a large element of this decrease. Unit costs excluding fuel also fell by 1.8 per cent. This was truly a remarkable achievement. It is hard enough to cut costs when capacity is rising; to do so when capacity is in sharp decline is very difficult indeed. Their cost base is now far more competitive, meaning they are well placed to achieve more profitable growth in the future. They successfully carried the majority of their workforce with them in making changes to working practices, including their pilots and engineers. A number of staff have left the Company on voluntary terms. They have succeeded in introducing permanent cost reductions across the airline, including reductions in crew complements. Regrettably, these changes were met by unjustified strike action by Unites cabin crew branch. BASSA misrepresented the Companys position to its members, failed to represent the views of the majority of cabin crew and has been intent on a confrontation with the airline. The vast majority of their employees recognise the need for permanent change and have shown great commitment to British Airways during this difficult year. Their relationship w ith Iberia is very strong and they have now signed a merger agreement that they know will bring real benefits to their respective customers and shareholders and protect the brands of the two airlines. If remaining technicalities are successfully dealt with, as they fully expect, the merger should be concluded by the end of 2010. Similarly, all the signs are that they can win anti-trust immunity from the THEM Department of Transportation along with regulatory approval from the EU competition authorities, to operate a joint business with American Airlines and Iberia over the North Atlantic. When in place they will be able to operate on equal terms with Skyteam and Star Alliance that already enjoy immunity. Their agreement will mean more competition not less, and greater choice for travellers on these busy routes. Finally, they are progressing with negotiations to agree a way to fund their  £3.7 billion pension deficits that satisfies the Trustees and meets their requirement that they will not have to increase their contribution to the schemes in the short term. Whilst the valuation has been agreed with the Trustees, it is currently under review by the Pensions Regulator. If they can keep the schemes open for existing members it will be a significant achievement and one that has eluded many other businesses in recent years. I hope you can see how huge an agenda of change they have tackled. In that sense, 2009/10 was a year of great achievement. Financial results Their progress is all the more remarkable at a time when all their principal business customers changed their travel olicies at the same time, turning their back on premium shorthaul travel and reducing their revenues by  £1 billion. Against that backdrop, they recorded another year of heavy losses in their business. They recorded their biggest ever half year loss of  £292 million. Early and far-reaching action on costs began to show through in the second half of the year and they were even able to post a small operating profit in the third quarter. For the year as a whole their pre-tax losses stood at  £531 million compared with a loss of  £401 million in the preceding year. They cannot afford to lose sight of the scale of their losses in the last two years, even though they came on the back of record profits in 2007/08. Their business simply will not survive long term unless they stop losing money on this scale. Dividends and executive pay The programme of change they are pursuing in the business is all about making sure they have the resources to deliver outstanding service to their customers, secure and rewarding employment to their staff and strong returns to their shareholders. Given the state of their market they have frozen pay across the airline for two years. They have once again decided it would be inappropriate to pay a dividend or executive or staff cash bonuses. Customer focus Their primary focthem must remain on their customers no matter how severe the economic conditions they face. The customer is at the very heart of their plans to build an efficient global premium airline and to achieve lasting and sustainable profitability for this business. During the year, they continued to outperform in their punctuality scores, not just at Terminal 5, but across the network. Maintaining that record has involved some magnificent work by people right across the business and they take immense pride in their achievements. Their customer service scores remain strong despite significant operational disruption. An industry in transition Consolidation will be a growing theme for their industry for the foreseeable future and they are pleased with their own progress in building new partnerships and alliances. But progress on liberalising the global industry remains painfully slow, nowhere more so than in the recent protracted Open Skies negotiations between the THEM and Europe. They had hoped that the conclusion of the EU-THEM second stage negotiations would have resulted in the immediate removal of THEM restrictions on ownership and control and the protectionist Fly America policy. Unfortunately, instead of the ambitious agreement that had been promised by both sides that would have acted as a template for further global liberalisation across other trading blocs, they have ended up with an agreement that fails to deliver a truly open market for aviation. This represents a missed opportunity to create a healthier and more efficient industry for the future. Indeed, the only hope for progress may lie in moving the issue to a more powerful arena such as the Trans Atlantic Economic Council where Europe could offer wider trade concessions, i n sectors such as agriculture, in return for progress on air transport. These restrictive ownership and control requirements that prevent cross-border airline mergers, need to be consigned to the history books and fast. Only then will they see the true benefits that normalisation of the industry can achieve as is already the case with other sectors of the global economy. Climate change As a company they have led the way in searching for real and radical ways to tackle climate change. Not only have they set ourselves industry-leading targets to cut their own emissions, they are also strong advocates of carbon trading and believe aviation should be part of a global emissions trading scheme. The Climate Change Summit in Copenhagen in December presented the industry with an ideal opportunity to come together and make this a reality. For many reasons the outcome from the summit was disappointing not least as no reference was made to the airline industry. However, it is clear the governments of the world recognise the airline industry is taking a responsible position and is indeed ahead of its regulators in wanting to tackle climate change. The industry continues to work closely together to develop and promote its position. Its now down to the regulators and Governments to show commitment to the industry and to allow them to play their full part in contributing to the gl obal reduction in greenhouse gas emissions. Economic outlook The worst of the recession seems to be over. Unemployment in the UK, for example, seems to have peaked and at lower levels than had been feared. In their own business, February saw them record the first increase in premium traffic since August 2008. But recovery is precariothem and it would be foolish to assume they are out of the woods yet. The new UK Government will be forced to make some very unpopular decisions in the weeks and months ahead. Tackling the deficit remains the biggest priority. The new coalition Government plans to make immediate cuts in the deficit, they believe this threatens real dangers, not least that increased taxes and hasty spending cuts could throttle consumer confidence and trigger a double dip recession. It is vital that the UK develops a credible, measured plan to reduce the deficit, spelling out the reductions that are needed and the timescale in which they will be achieved. With election grandstanding now out of the way, this must be a priority for the new administration. A tremendothem effort Its been an immensely difficult year for my colleagues across the business and I want to thank them for the tremendous work they have done. The spirit theyve shown in supporting the business through one of its most difficult periods has been unbelievable. Its involved a lot of hard work and considerable personal sacrifices. Their prospects Their own recovery depends very much on how fast the general economy returns to growth. They remain cautiothem on that. They expect the climb out of recession to be a relatively slow one. However, I am convinced that the work they have done over the last 18 months to restructure their cost base and the progress they have made on the challenges they faced at the start of 2009/10, mean they are a far more resilient business today. That means they can be confident about surviving through further economic uncertainty. More importantly, it means they will be in a position to achieve higher levels of sustainable profitability when conditions improve. That is very good news for their customers, their staff and their shareholders. Approaches for the variothem challenges faced by the British Airways: One of the significant ways to distinguish one airline from another is in terms of the quality of its decisions. They use operational systems to run the business and business intelligence, delivered by Business Objects query and reporting tools, to manage it. British Airways Improves Customer Relationship Management and Maximises Revenues with Information Delivered by Business Objects The airline market is fiercely competitive with strong demand for lucrative business traveller routes due to capacity restrictions at major European airports and low cost entrants offering cheaper flights for the leisure passenger. Leading UK airline British Airways, is underpinning its strategic operations with business intelligence (BI) delivered by Business Objects solutions. British Airways use BUSINESSOBJECTSà ¢Ã¢â‚¬Å¾Ã‚ ¢, the integrated query, reporting and online analytical processing tool (OLAP) to access, analyse and share information stored in British Airways data warehouse. British Airways is also currently in the process of extending the decision making process worldwide via WEBINTELLIGENCE ®, the internet BI solution from Business Objects. Strategic Decision Making British Airways is one of the worlds most successful airlines, carrying over 48 million passengers a year. Peter Blundell, Knowledge Strategy Manager, British Airways, says One of the significant ways to distinguish one airline from another is in terms of the quality of its decisions. They use operational systems to run the business and business intelligence, delivered by Business Objects query and reporting tools, to manage it. BUSINESS OBJECTS is used throughout British Airways, with dozens of applications taking information from a central data warehouse. These cover all aspects of the business from CRM applications supporting the frequent flyer programme, through yield management and revenue analysis to catering supply chain management. Blundell explains, With BUSINESS OBJECTS they have been able to provide any line manager with the capability to assess relevant business information without requiring an army of data specialists. British Airways primary challenge is to make the airline as a whole and each route profitable. This is complicated since the company is unable to change product offerings very quickly. With the capacity restrictions in many airports, routes have to be negotiated and published some six months in advance. BUSINESS OBJECTS supports their long term planning, analysing the number of flights per day, routes and aircraft types that are most appropriate, says Blundell. This drives their negotiation for capacity constrained routes. Maximising Yield Every airline has to achieve a balance between availability of higher priced business seats and filling the flight with cheaper leisure fares. British Airways is using BUSINESS OBJECTS to analyse customer behavitheir and flight sales to maximise yield on each route. The business and leisure traveller have very different needs, with the business traveller looking for frequency of flights, punctuality and good customer service, while the leisure traveller is looking for value for money. Customer service also provides an area of differentiation. British Airways promotional activity tailors offers based on customer preferences and travel history. The costs the market will bear are different on each route, at different times of the day and week and depend on the level of competition on that route. BUSINESSOBJECTS enables them to better understand booking and customer profiles and use that information to maximise yield on each flight by creating the right promotional offer to each customer group. British Airways Leads Punctuality League Two of the most successful BUSINESS OBJECTS applications have addressed punctuality and baggage handling. Analysing sources of delay, by type, route and reason has enabled British Airways to significantly improve its position in the punctuality league of European airlines. For business passengers, punctuality and efficient baggage handling are critical factors that drive the choice of airline. British Airways wanted to improve its punctuality and BUSINESS OBJECTS was part of that solution. By analysing any problems with BUSINESS OBJECTS they have become one of the top rated European airlines for punctuality. A similar analysis using BUSINESS OBJECTS to look at baggage handling enabled the company to highlight reasons for baggage failing to connect with the right flight. While there was time for passengers to make the connection it was not always possible for their luggage to make the same journey. They have overcome that problem and significantly improved our baggage handling as a re sult, says Blundell. Worldwide Business Intelligence Having created a business intelligence infrastructure that is underpinning decision making throughout the British Airways head office, the company is now looking to broaden its user base from one thousand to potentially ten thousand worldwide via its intranet. Blundell explains, They plan to use Business Objects WEBINTELLIGENCE internet BI solution to deliver the business intelligence functionality they have developed to airports and offices around the world. By leveraging the intranet and WEBINTELLIGENCE, they can deliver key business information in a cost effective manner. Using WEBINTELLIGENCE, British Airways will be able to provide local managers with secure access to the local information pertinent to their operation, underpinning the drive to maximise revenue and market share and minimise costs across specific routes. Blundell explains, British Airways business goal is to broaden the decision making ability by providing pertinent information. Empowering people to make decisions on behalf of the company leads to better customer relationships. By making information available via the intranet they can ensure improved consistent customer service worldwide. By analysing any problems with BUSINESS OBJECTS e have become one of the top rated European airlines for punctuality. Conclusion: British Airways remains cautiously optimistic about its future prospects. However, it is certain that considerably more work lies ahead if the airline is to succeed. The FSAS plan incorporated by BA resulted in considerable cost savings, and divestments also raised funds to pay off debt. The goal of the FSAS plan was to achieve a 10% operating margin and hence more recent cost cuts and job loses have been made by Willie Walsh order to accomplish this.

The Puzzling Message of Figure in the Carpet :: Figure in the Carpet Essays

The Puzzling Message of Figure in the Carpet At the beginning of "The Figure in the Carpet", the main character considers the criticism of literature to be a career, something he does for money. "I had done a few things and earned a few pence" (p. 357), declares the narrator in the opening line. He says later in the paragraph that having an advanced copy of a prominent novel to review was desirable because it would advance his career: "Öand whatever much or little it should do for his reputation I was clear on the spot as to what it should do for mine." (p. 357) The character sees Vereker's work as a vehicle to advance his career. There seems to be little excitement as to the content of Vereker's work, the reader is never given even so much as the subject matter of a Vereker novel. Instead, all of the focus of the opening scenes is directed towards the narrator's struggle to become a renowned critic. Henry James is contrasting the practice of literary criticism with the ideal of what literary criticism should be. Even the characters that seem to be in the purest pursuit of Vereker's great secret, Corvick and Gwendolen, will not share it with their friends. When they discover it, they all want to publish it for themselves. Vereker himself seems to hold the literary critics in the book in contempt, citing their lack of vision. Vereker speaks to the narrator at several points in the novel, "You miss it, my dear fellow, with inimitable assurance; the fact that your being awfully clever and your article's being very awfully nice doesn't make a hairs breadth of difference." (p.365) The work of a literary critic in Vereker's eyes is to find the figure in the carpet. Which is to say that what a literary critic and readers of literature should do is to look for a deeper meaning or context in works of literature. Vereker is upset because the critics fail to grasp the deeper meaning in his works. James himself must have been quite upset at the critics of his day. Influential critics can make or break a writer. More than anyone else, critics can sway how people perceive the work of an author. As James illustrates in the story, critics are not to be trusted as authority.

The Importance of the Requiem in Death of a Salesman Essay -- Death Sa

The Importance of the Requiem in Death of a Salesman   Ã‚  Ã‚  Ã‚  Ã‚   In the play, Death of a Salesman, the final chapter is titled "Requiem" instead of "Epilogue".  Ã‚   The definition of Requiem in' The concise Oxford dictionary' is a special Mass for repose of souls of the dead'. The Requiem serves as a tribute to Willy Loman. Sympathy is evoked and reasons for his behavior are given. Charley gives the central speech-' Nobody dast blame this man. A salesman has got to dream, boy. It comes with the territory.' Any blame or anger at Willy is counteracted. It echoes Linda earlier in the play' But he's a human being, and a terrible thing is happening to him. So attention must be paid.' It is made absolutely certain that Willy is sympathized with rather than cursed. Though Biff criticizes Willy and argues with him, he still respects him and is compassionate-'A fine, troubled prince. A hard-working, unappreciated prince'.   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   The dramatic car crash at the end of the previous scene would be a violent ending, and would leave us with many questions. Before he kills himself it looks like things are on their way to getting better, as if Willy realizes the importance of himself in the family. We can see that Willy is killing himself to help Biff-' Can you imagine that magnificence with twenty thousand dollars in his pocket?'. Its ironic that Willy commits suicide to further Biff's career when it serves to finish it, but it convinces Happy, the son who was always second best, to carry on like his father. We know that Biff has no need for the money, as the things he appreciates in life are free. He thinks that his family will be thankful-' Ben, he'll worship me for it!' when we know they won't. Without the Requiem we wouldn't know how th... ...ma. 36 (1993): 443-453. Eisinger, Chester E. "Focus on Arthur Miller's 'Death of a Salesman': The Wrong Dreams," in American Dreams, American Nightmares, (1970 rpt In clc. Detroit: Gale Research. 1976 vol. 6:331 Florio, Thomas A., ed. â€Å"Miller’s Tales.† The New Yorker.   70 (1994): 35-36. Foster, Richard J. (Confusion and Tragedy: The Failure of Miller's 'Salesman' (1959) rpt in clc. Detroit: Gale Research. 1983 vol. 26:316 Gardner, R. H. ("Tragedy of the Lowest Man," in his Splintered Stage: (1965) rpt in clc. Detroit: Gale Research. 1983 vol. 2l6:320 Hayashi, Tetsumaro.   Arthur Miller Criticism.   Metuchen, NJ: Scarecrow Press, 1969. Martin, Robert A., ed. Arthur Miller.   Englewood Cliffs, NJ: Prentice-Hall, 1982. Miller, Arthur.   Death of a Salesman.   New York: Viking, 1965. ---.   Eight Plays.   New York:   Nelson Doubleday, 1981.

Apush Chapter 6 Outline Notes Essay

I. The Urban Frontier By 1890, New York, Chicago, and Philadelphia all had a population greater than 1 million. Louis Sullivan contributed to the development of the skyscraper. City limits were extended outward by electric trolleys. People were attracted to the cities by amenities such as electricity, indoor plumbing, and telephones. Trash became a large problem in cities due to throwaway bottles, boxes, bags, and cans. II. The New Immigration The New Immigrants of the 1880s came from southern and eastern Europe. They came from countries with little history of democratic government, where people had grown accustomed to harsh living conditions. Some Americans feared that the New Immigrants would not assimilate to life in their new land. They began asking if the nation had become a melting pot or a dumping ground. III. Southern Europe Uprooted Immigrants left their native countries because Europe had no room for them. The population of Europe nearly doubled in the century after 1800 due to abundant supplies of fish and grain from America and the widespread cultivation of Europe. â€Å"America fever† caught on in Europe as the United States was portrayed as a land of great opportunities. Persecutions of minorities in Europe sent many fleeing immigrants to the United States. Many immigrants never intended to stay in America forever; a large number returned home with money. Those immigrants who stayed in the United States struggled to preserve their traditional culture. IV. Reactions to the New Immigration The federal government did virtually nothing to ease the assimilation of immigrants into American society. Trading jobs and services for votes, a powerful boss might claim the loyalty of thousands of followers. In return for their support at the polls, the boss provided jobs on the city’s payroll, found housing for new arrivals, and helped get schools, parks, and hospitals built in immigrant neighborhoods. The nation’s social conscience gradually awakened to the troubles of cities. Walter Rauschenbusch and Washington Gladden were Protestant clergymen who sought to apply the lessons of Christianity to the slums and factories. Jane Addams established Hull House, the most prominent American settlement house. Addams condemned war as well as poverty. Hull House offered instruction in English, counseling to help immigrants deal with American big-city life, childcare services for working mothers, and cultural activities for neighborhood residents. Lillian Wald established Henry Street Settlement in New York in 1893. The settlement houses became centers of women’s activism and of social reform. Florence Kelley was a lifelong battler for the welfare of women, children, blacks, and consumers. The pioneering work of Addams, Wald, and Kelley helped to create the trail that many women later followed into careers in the new profession of social work. The urban frontier opened new possibilities for women. The vast majority of working women were single due to the fact that society considered employment for wives and mothers taboo. V. Narrowing the Welcome Mat Ant foreignism, or nativism, arose in the 1880s with intensity. Nativists worried that the original Anglo-Saxon population would soon be outnumbered and outvoted. Nativists considered eastern and southern European immigrants inferior to themselves. They blamed the immigrants for the dreadful conditions of urban government, and unionists attacked the immigrants for their willingness to work for small wages. Among the antiforeigner organizations formed was the American Protective Association (APA). Created in 1887, it urged to vote against Roman Catholic candidates for office. Organized labor was quick to show its negative attitude towards immigrants. Immigrants were frequently used as strike-breakers. In 1882, Congress passed the first restrictive law against immigrants. It forced paupers, criminals, and convicts back to their home countries. In 1885, Congress prohibited the importation of foreign workers under contract-usually for substandard wages. Federal laws were later enacted that were made to keep the undesirables out of America. In 1882, Congress barred the Chinese completely from immigrating to the United States (Chinese Exclusion Act). VI. Churches Confront the Urban Challenge Protestant churches suffered significantly from the population move to the cities, where many of their traditional doctrines and pastoral approaches seemed irrelevant. A new generation of urban revivalists stepped into this spreading moral vacuum. Dwight Lyman Moody, a Protestant evangelist, proclaimed a gospel of kindness and forgiveness. He contributed to adapting the old-time religion to the facts of city life. The Moody Bible Institute was founded in Chicago in 1889 to carry out his work. Roman Catholic and Jewish faiths were gaining enormous strength from the New Immigration. By 1890, there were over 150 religious denominations in the United States. The Church of Christ, Scientist was founded in 1879 by Mary Baker Eddy who preached that the true practice of Christianity heals sickness. VII. Darwin Disrupts the Churches Published in 1859 by Charles Darwin, On the Origin of the Species stated that humans had slowly evolved from lower forms of life. The theory of evolution cast serious doubt on the idea of religion. Conservatives stood firmly in their beliefs of God and religion, while Modernists flatly refused to accept the Bible in its entirety. VIII. The Lust for Learning During this time period, public education and the idea of tax-supported elementary schools and high schools were gathering strength. Teacher-training schools, called â€Å"normal schools†, experienced great expansion after the Civil War. The New Immigration in the 1880s and 1890s brought new strength to the private Catholic parochial schools, which were fast becoming a major part of the nation’s educational structure. Public schools excluded millions of adults. Crowded cities generally provided better educational facilities than the old one-room rural schoolhouses. IX. Booker T. Washington and Education for Black People The South lagged far behind other regions in public education, and African-Americans suffered the most. The leading champion of black education was ex-slave Booker T. Washington. He taught in 1881 at the black normal and industrial school at Tuskegee, Alabama. His self-help approach to solving the nation’s racial problems was labeled â€Å"accommodationist† because it stopped short of directly challenging white supremacy. Washington avoided the issue of social equality. George Washington Carver taught and researched at Tuskegee Institute in 1896. He became an internationally famous agricultural chemist. Black leaders, including Dr. W.E.B. Du Bois, attacked Booker T. Washington because Washington condemned the black race to manual labor and perpetual inferiority. Du Bois helped to form the National Association for the Advancement of Colored People (NAACP) in 1910. X. The Hallowed Halls of Ivy Female and black colleges shot up after the Civil War. The Morrill Act of 1862, passed after the Southern states had seceded, provided a generous grant of the public lands to the states for support of education. The Hatch Act of 1887 extended the Morrill Act and provided federal funds for the establishment of agricultural experiment stations in connection with the land-grant colleges. Millionaires and tycoons donated generously to the educational system. Johns Hopkins University, founded in 1876, maintained the nation’s first high-grade graduate school. XI. The March of the Mind Due to new scientific gains, public health increased. William James made a large impact in psychology through his numerous writings. XII. The Appeal of the Press The Library of Congress was founded in 1897 from the donations of Andrew Carnegie. The invention of the Linotype in 1885 increased the production of texts. Joseph Pulitzer was a leader in the techniques of sensationalism in St. Louis. William Randolph Hearst built up a chain of newspapers beginning with the San Francisco Examiner in 1887. The Associated Press, founded in the 1840s, was gaining strength and wealth. XIII. Apostles of Reform Magazines partially satisfied the public appetite for good reading. Possibly the most influential journal of all was the New York Nation. Started in 1865 by Edwin L. Godkin, it crusaded militantly for civil-service reform, honesty in government, and a moderate tariff. Henry George, another journalistic author, wrote the book Progress and Poverty in 1879, which attempted to solve the association of progress with poverty. According to George, the pressure of growing population on a fixed supply of land unjustifiably pushed up property values, showering unearned profits on owners of land. He supported a single tax. Edward Bellamy wrote the socialistic novel, Looking Backward, in which the year 2000 contained nationalized big business to serve the public interest. XIV. Postwar Writing As literacy increased, so did book reading. â€Å"Dime novels† were short books that usually told of the wilds of the West. General Lewis Wallace wrote the novel, Ben Hur: A Tale of the Christ, to combat Darwinism. Horatio Alger was a Puritan-driven New Englander who wrote more than 100 volumes of juvenile fiction involving New York newsboys in 1866. XV. Literary Landmarks In novel writing, the romantic sentiment of a youthful era was giving way to the crude human comedy and drama of the world. In 1899, feminist Kate Chopin wrote about adultery, suicide, and women’s ambitions in The Awakening. Mark Twain was a journalist, humorist, satirist, and opponent of social injustice. He recaptured the limits of realism and humor in the authentic American dialect. Bret Harte was also an author of the West, writing in California of gold-rush stories. William Dean Howells became the editor in chief of the prestigious Boston-based Atlantic Monthly. He wrote about ordinary people and about contemporary, and sometimes controversial, social themes. Stephen Crane wrote about the unpleasant underside of life in urban, industrial America. Henry James wrote of the confrontation of innocent Americans with subtle Europeans. His novels frequently included women as the central characters, exploring their inner reactions to complex situations with a skill that marked him as a master of psychological realism. By 1900, portrayals of modern-day life and social problems were the literary order of the day. Jack London was a famous nature writer who turned to depicting a possible fascistic revolution in The Iron Heel. Black writer Paul Laurence Dunbar embraced the use of black dialect and folklore to capture the richness of southern black culture. Theodore Dreiser wrote with disregard for prevailing moral standards. XVI. The New Morality Victoria Woodhull wrote the periodical, Woodhull and Clafin’s Weekly in 1872, which proclaimed her belief in free love. Anthony Comstock made a life-long war on the immoral. The Comstock Law censored â€Å"immoral† material from the public. XVII. Families and Women in the City Urban life launched the era of divorce. People in the cities were having fewer children because more children would mean more mouths to feed. Women were growing more independent in the urban environment. Feminist Charlotte Perkins Gilman called upon women to abandon their dependent status and contribute to the larger life of the community through productive involvement in the economy. XVIII. In 1890, the National American Woman Suffrage Association was founded. The re-born suffrage movement and other women’s organization excluded black women. Ida B. Wells helped to launch the black women’s club movement, which led to the establishment of the National Association of Colored Women in 1896. XIX. Prohibition of Alcohol and Social Progress Liquor consumption had increased in the days of the Civil War and had continued to flourish afterwards. The National Prohibition Party was formed in 1869. The Woman’s Christian Temperance Union was formed in 1874 by militant women. The Anti-Saloon League was sweeping new states into prohibiting alcohol, and in 1919, the national prohibition amendment (18th) was passed. XX. Artistic Triumphs Music and portrait painting was gaining popularity. The phonograph, invented by Thomas Edison, enabled the reproduction of music by mechanical means. XXI. The Business of Amusement The circus, arising to American demand for fun, emerged in the 1880s. Baseball was also emerging as the national pastime, and in the 1870s a professional league was formed. The move to spectator sports was exemplified by football. Basketball was invented in 1891 by James Naismith.

Article mintzberg

The product, called Smarter, dramatically reduced weed growth in potted lands and simultaneously provided important nutrients – all with no chemicals. Smarter raw materials and manufacturing expertise were available in China and India. As the company grew, the managers and board members talked frequently about organization structure. Two schools of thought emerged. One group wanted to import raw materials into the U. S. For manufacturing by WAR and thereby have direct control over manufacturing, marketing, and sales. These functions would be departments within WAR.The second group wanted to import already manufactured ND packaged products from overseas, outsource marketing to an agency, and hire a horticulture distribution company to handle sales. The second group pushed the concept that no one within the company would ever touch the product. Nor would there be functional departments for manufacturing, marketing, and sales. That discussion of structure within WAR would not hav e occurred 30 years ago when Robert Duncan published his seminal article, ‘What is the Right Organization Structure? ‘ in Organization Dynamics in 1979.At that time, organizations were thought to be solidification, and structure defined the porting relationships among internal functional departments. Dunce's article provided important insights about the conditions under which different internal arrangements would achieve a company's mission. His insights are still referenced in management textbooks today. The purpose of this article is to present key developments in organization structure and design that have occurred since Dunce's article and describe when each can be used for greatest effect.We will briefly review the important structural designs from 30 years ago and then describe key developments since that time. The concepts are organized into three eras, which reflect substantive changes in management thinking from vertical organization to horizontal organizing to open boundaries via outsourcing and partnering.The first era of organizational design probably took hold in the mid-asses, and was dominant until the late asses. In Era 1, the ideal organization was self-contained.It had clear boundaries between it and suppliers, customers or competitors. Inputs arrived at the organization's gate, and after a transformation process, left as a completed product or service. Almost everything that was required during the transformation process was supplied internally. Design philosophies from this era emphasized the need to adapt to different environmental and internal contingencies and the ability to control the different parts of the organization 329 through reporting relationships in a vertical chain of command.The structure of self-contained organizations can be thought of as: (1) the grouping of people into functions or departments; (2) the reporting relationships among people and departments; and (3) the systems to ensure coordination and integra tion of activities tooth horizontally and vertically. The structures of this era, including functional, division, and matrix designs, rely largely on the vertical hierarchy and chain of command to define departmental groupings and reporting relationships.Functional In a functional structure, activities are grouped together by common function from the bottom to the top of the organization. Each functional activity – accounting, engineering, human resources, manufacturing, etc. – is grouped into a specific department. Most small companies use this structure, as do many large government organizations ND divisions of large companies. Divisional The divisional structure occurs when departments are grouped together based on organizational outputs. The divisional structure is sometimes called a product structure or profit center.Most large companies have separate divisions that use different technologies or serve different customers. People within each division have more prod uct focus, accountability, and flexibility than would be the case if they were part of a huge functional structure. For example, United Technologies Corporation (UTC), which is among the 50 largest U. S. Industrial rims, has product divisions for air-conditioning and heating (Carrier), elevators and escalators (Otis), aircraft engines (Pratt & Whitney), helicopters (Scissors), and aerospace (Hamilton Suntanned), among others.Each division acts like a stand-alone company, doing its own product development, marketing, and finance. 330 Horizontal Overlays and Matrix Few organizations can be successful today with a pure functional structure, because the resulting functional or divisional silos inhibit the amount of coordination needed in a changing competitive environment. Organizations break down silos by using a variety of horizontal linkage mechanisms to improve communication among departments and divisions. These coordination relationships are often drawn on organization charts as d otted lines.Many organizations use full-time product managers, project managers, or brand managers, to coordinate the work of several departments. The brand manager for Planters Peanuts, for example, serves as an integrator by coordinating the sales, advertising, and distribution for that product. General Motors Corp.. Has brand managers who are integrators responsible for marketing and ales strategies for each of Gem's new models. Organizations that need even stronger horizontal coordination may evolve to a matrix structure. The matrix combines a vertical structure with an equally strong horizontal overlay.While the vertical structure provides traditional control within functional departments, the horizontal overlay provides coordination across departments to achieve profit goals. This structure has lines of formal authority along two dimensions, such as functional and product or product and region. Some employees report to two bosses simultaneously. For example, after a regional r acketing promotion went $10 million over budget, Nikkei Inc. Managers engineered a matrix structure that assigned dual responsibility by product and region to manage the introduction of new products each year.