Profit Variance Analysis A strategic Focu Essay Example | Topics and Well Written Essays - 750 words

Profit Variance Analysis A strategic Focu - Essay Example Although, prima facie, it would seem that the Company is growing at a fairly good growth rate and is in good financial health, this may not bring out the entire picture. It is very much possible that certain key indicators of business performance, like market shares, Contribution, net worth, ROI, and P/V Ratio, that is Profit volume ratios may not be as desired, but these vital parameters lie buried under the avalanche of profit statements. The Analysis reported in Table 3 fails to address certain key questions regarding the marketability of products. If the Company is a single product catering to a single market, things are easy. But, if the Company is multi-producted, having, say two or three diverse product lines, would it be logical to assume that they have the same markets and customers. This may not be true. Different products may have different markets, diverse customers and separate market shares. To club all together, would be inadequate and misleading. Therefore, different market strategies, financial costing, and management accounting principles would have to be used for the different product lines. Only then would a clear and correct picture emerge regarding contribution, PV Ratio, ROI product wise, market share and estimation of fixed, variable, semi-variable and step-fixed variable costs be correctly estimated and determined. Question 2 : Does a favorable variance imply favorable performance Answer 2 : A favorable variance, or adverse variance, does not always imply favorable or adverse performance. The connection between favorable and adverse variance on the one hand, and the favorable and adverse performance on the other, would depend upon the laying out of the strategies in the context of business, and it is only after evaluation of execution of these business strategies that it could be possible to adjudge, whether a favorable or adverse variance necessarily implies favorable or adverse product performance. (Govindarajan & John, 1989). Question 3: Table 4 shows a rather elaborate and detailed analysis of variances of operating factors such as total market share, market share of the firm, sales mix, selling price and costs. The analysis considers almost all, if not all, the factors that are of interest and importance to management. Why is this analysis incomplete Answer 3: An important aspect of variance analysis is the implementation of strategic goal settings and the constant comparison of actual performance with the targeted strategic goals. This method is connected with strategic analysis and aptly manifests the significance of integrating strategic planning with the assessment of the overall financial performance. The performance evaluation, which is a critical component of the management control process, needs to be embedded into the strategic structural framework of the firm for optimum results. In a Company, the different strategiesimplies different specialized tasks and requires different corporate behavioral patterns for effective performance. In such a

The U.S. Airline Industry Essay Example for Free

The U.S. Airline Industry Essay The U.S. airline industry provides a unique service to its customers. It transports people and goods with efficiency and convenience which is not achieved by any other service. The purpose of this article is to collect data on the U.S. airline industry and analyze the state of the industry today. Data came from sources such as the Federal Aviation Administration, scholarly articles, and websites such as dallas.culturemap.com and airwise.com. Tools used to analyze the data include P. E.S.T., and Porter’s five forces. The analysis also focuses on the industries’ drivers of change and its key survival factors. Key Survival Factors Include Locations that an airline services – The servicing of particular markets is essential in the nature of the airline industry. Airlines need to offer routes between markets that are desired by customers. Cost structure of an airline’s operations – The costs of operations for an airline are a limit to how low airfares can be. Costs include maintenance, fuel, labor, fees and lease payments for operating in airports. Those airlines that are able to control costs can attract customers with lower fares and can improve overall profitability. (Site this web article here http://dallas.culturemap.com/news/travel/05-19-14-southwest-airlines-virgin-america-new-low-fares/) An airlines’ workforce and its interaction with customers – A Pleasant workforce can encourage repeat business. An unhappy workforce can drive customers away to rivals. Reliability of Service – An airline with a reputation for reliable service has a positive image among customers, which can lead to repeat business. Issues with reliability include mishandled baggage, the on-time arrival of flights, overbooking flights, and passenger complaints. Those airlines that are able to control these elements provide better service to the customer. Drivers of Industry Change Consolidations and Alliances – Many airlines operating in the U.S. have recently consolidated due to high competition and improper cost structures. These newly consolidated firms are also establishing alliances with international carriers which enable them to expand their market participation strategies. Globalization – Growth potential in the global  travel market has led to a drive for globalization in the airline industry. U.S. airlines are lobbying for â€Å"open skies† treaties between the U.S. and other nations. The U.S has signed more than 60 open skies treaties with nations around the globe. Low-cost Competition – The rise of the low-cost carriers has forced a change in the competitive environment of the airline industry. Southwest, JetBlue, People Express and Airtran operate off of low-cost strategies that allow them to offer lower airfares. These low fares put pressure on the industry and force rivals to lower their costs to stay competitive. (http://www.nbcnews.com/business/travel/new-low-cost-airline-peoplexpress-tickets-go-sale-n122971) (P.E.S.T.) Political, Economic, Social, and Technological forces that impact the industry. Political Security Regulations from FAA War on Terrorism led to stricter guidelines Customer Protection Regulations – must show fees (http://www.npr.org/2014/05/31/317429334/regulators-and-airlines-fight-over-fares-fees-and-fairness) Economic High operating costs Airlines merging Fuel Costs are huge Less people traveling due to expense Very high fixed cost Impact of holiday travel Cancellation fees/checked bag cost Social Security – Is it safe to fly? Crashes/failure Customer service (friendliness, flight attendant/pilot being funny) Technological Business changes (using Skype instead of traveling) Buying tickets online/cancel online Porter’s Five Forces Model is one way to analyze the environment in which airline companies operate. This model shows the major forces that form the industry: threat of new entrants, bargaining power of buyers, threat of substitutes, bargaining power of suppliers, and competitors. Threat of new entrants is relatively high in the airline industry. It seems like it would be hard to enter the airline industry due to the large amount of fixed costs however lending has made it not only possible but fairly simple. New entrants will have to endure years of little or no profit until a strong customer base is established though. Meanwhile existing companies will be able to lower prices and take losses against their capital reserves just to drive a new competitor out of business. Further, consumers prefer well-known brands mainly due to safety concerns. Lastly, stringent licensing requirements and heavy regulations by organizations such as the Federal Aviation Administration and the Department of Transportation require significant knowledge base and time investment on the part of the new entrant. Bargaining power of buyers is also relatively low in the airline industry. Two main groups of buyers exist: individual buyers purchasing tickets for personal or business travel, and travel agencies and/or online portals that work as a â€Å"middle man† between the airline companies and individual buyers. There is definitively a large amount of buyers compared to the number of airlines; therefore, loss of one customer does not strongly affect the bottom line of a given airline. Typically, each airline has a niche. Some airlines focus on cost, while others focus on having the best amenities, etc. Although switching costs are low for buyers, they tend to remain within a niche and purchase tickets based on their price vs. amenities preferences. Threat of substitutes is medium in the airline industry. Consumers can choose other forms of transportation such as a car, bus, train, or boat to get to their destination. However, there is a cost to this switch, mainly time. For long distance travel, airlines usually exceed all other forms of transportation when it comes to cost and convenience. Nevertheless, there is one important development that should be noted – technological advances are allowing business people to telecommute, this significantly cuts down on required business travel. Bargaining power of the suppliers presents a medium threat in the airline industry. Major suppliers include the airplane manufacturers, aircraft leasing companies,  fuel companies and labor unions. Although airline companies cannot easily switch suppliers, most firms have long term contracts with their suppliers. On the other hand, there are very few suppliers in the airline industry because of the amount of money and expertise required. Airlines represent the main source of income for these suppliers so airline’s business is extremely important to them. Rivalry among existing players is very strong in the airline industry. The first reason is the fact that the airline industry is currently stagnant; the number of competitors remains more or less the same and the industry does not have overcapacity. The fixed costs are extremely high and it is hard for an airline firm to leave the industry because of the long term debt obligations. The rivalry is reduced by the brand identities of different airlines. Some are known for exceptional amenities, others for low prices. The market seems to be equally divided as each company maintains its own niche in the market. Highly competitive industries such as the airline industry typically see low rates of return due to the fact that they competition drives down prices. Couple this with the high amount of government regulation in the airline industry and the investor may be weary of investing in the industry. However, the next five years look promising for the U.S. airline industry due to the fact that many of the participant firms will be newly consolidated and have influence in markets outside of the U.S. as well as those inside.

HEHA Strategy for Obesity

HEHA Strategy for Obesity Strategy for Obesity As health indicators have been better in New Zealand, the development of well being has not been consistently everywhere. Obesity is one of the most common public health problems all over the world that is increasing. It also has related some problems which include  heart disease,  stroke, type II  diabetesand certain  cancers. One of the countries is New Zealand, the number of obesity and overweight has been increasing ever since the 80s, most of them are aged 15 years and above (31%) and about one out of nine children aged 2 to 14 (11%), New Zealand Health survey (2012/13). This essay will talk about the HEHA Strategy on obesity; techniques, procedure and its programs. Obesity is a disease of having too much body fat. It is not similar as being overweight, which means weighing too much, (Wikipedia). The response of New Zealand commenced on 2003 to obesity is theâ€Å"Healthy Eating-Healthy Action- Oranga Kai Oranga Pumau (HEHA) Strategy†with the a vision of an environment and society where individuals, families or whÄ nau, and communities are supported to eat healthy, live physically active, and to attain as well as to maintain a healthy body† in simpler terms it concentrate on the growing problems such as poor eating lifestyle, lack of exercise, and obesity. The Health department has specially made a group of researchers to evaluate this said Strategy for the reason that the HEHA Strategy explicitly identifies the significance of the evaluation. The Strategy is lively and it may be influenced by altering political and communal contexts. The complication of the environment, the program and the problem is reflected in the complexity of the assessment. The Strategys structure also recognises the importance of reducing the inequalities in health and it involves the treaty which the Crown and MÄ ori signed in 1840 which is considered to be New Zealands founding document, the â€Å"Treaty of Waitangi†. The viewpoint of this treaty is about partnership, participation and protection which is enshrined so much in the health legislation of New Zealand. Particular challenges have an effect on the assessment of the HEHA Strategy and other similar strategies. It is also a complicated intervention that is stirring in a complex condition and that encloses many not related aspects possibly to influence nutrition and physical activity. Moreover, this strategy’s aim of improving health, increasing physical activity and reducing obesity are long term goals and it may not be accomplished within the estimated time. The extent of nutritional behaviour is to be aware of the achievement of this said Strategy. The result that may be related to the HEHA strategy will be commencing, which is a Nutrition and Physical Activity Survey (NPAS). It is of course a survey and its plan is a continuing quarterly survey that set up four panels of respondents, each of them will be interviewed annually in three years. All of the chosen country representatives exist to have datasets which comprise info on nutrition, physical activity patterns and body size. It will later be analysed and used to make criterion to be compared to the estimates of the NPAS. A number of six thousand four hundred people which are all fifteen years old and above will be recruited to take part in the said activity. The partakers will be recruited from over six hundred random mesh blocks. Maori, Pacific Islander plus a list of deprivation have been sampled to help the estimates of the groups to be calculated. The trial reviews have looked at the past model for Ministry of Health nationwide surveys using the same group sampling met hods. This involves the certainty of a selected populace level rate that can be estimated by how old they are and where they came from, to make it possible into a precision of the estimates for observing the people changes in nourishment, the annual Computer Assisted Telephone Interview (CATI) survey will also be used for three years. This instrument for survey is made up of tons of questions from other state surveys and also some fresh questions. The question includes something about socio-demographic factors, physical activities and consumption of foods that has high fat, salt, sugar and MSG. The tactics of HEHA on creating a helpful setting also include questions regarding societal and environmental factors. The population’s estimate value will be copied for evaluating the multistage cluster sample by the standard methods. An examination will also be done to know the changes in health. In relation with the previous baseline, there will be a prepared national representative datasets. There are also programmes in schools that involve the HEHA strategy. An example of this is â€Å"The Fruit in Schools programme†. Its plan is to target lowest income decile schools. The students at the schools are supplied with a free quantity of fruit during school days. The schools that joined the programme are to carry out an entire school or society approach to make a supporting environment and should also supports healthy consumption, physical activities and smoke alcohol free. The schools should work in clusters to sustain itself in fruit provision in over three years. Here are some info’s of the programme; term four of 2005 phase one of Fruit in Schools programme was introduced to Sixty required schools in six District Health Boards (DHB), in term two of 2006 phase two went to fifty four schools more than a total of thirteen DHBs, in term four of 2006 phase three was rolled out to just about one hundred fifty six schools joined, covering all the twenty one DHBs. The entire number of schools that joined in all the phases is about two hundred seventy, and the total number of the children participating is approximately fifty six thousand. The New Zealand Council for Educational Research and Health Outcomes International is consistently evaluating the Fruit in Schools programme. The evaluation includes formative process and outcome components, Ministry of Health (2008). In conclusion, the HEHA strategy targets the communal and environmental factors, it supports healthy eating, living active or simply living healthy. It also has a lot of plans to promote health like the â€Å"NPAS† to know what the people want so the MOH can take action and â€Å"the fruit in school programme† which targets the children to take care of their health. REFERENCES Capital and Coast District Health Board. (2008). HEALTHY EATING HEALTHY ACTION: ORANGA KAI ORANGA PUMAU (MINISTRY APPROVED PLAN 2) from http://www.ccdhb.org.nz/initiatives/Heha/CCDHB%20HeHa%20PLan%2008_09Final.pdf Ministry of Health. (2004) TRACKING THE OBESITY EPIDEMIC: New Zealand 1977–2003. Wellington: Ministry of Health Ministry of Health. (2008). HEALTHY EATING – HEALTHY ACTION ORANGA KAI – ORANGA PUMAU: PROGRESS ON IMPLEMENTING THE HEHA STRATEGY 2008. Wellington: Ministry of Health. Ministry of Health. (2003). HEALTHY EATING – HEALTHY ACTION ORANGA KAI – ORANGA PUMAU:A STRATEGIC FRAMEWORK 2003 Wellington, New Zealand: Ministry of Health. Ministry of Health. (2008). A PORTRAIT OF HEALTH. KEY RESULTS OF THE 2006/07 NEW ZEALAND HEALTH SURVEY. Wellington: Ministry of Health OBESITY retrieved from http://en.wikipedia.org/wiki/Obesity OBESITY BY AGE 25 LINKED TO SEVERE LATE-LIFE OBESITY (2014) retrieved from http://www.medicalnewstoday.com/articles/276413.php Rachael M McLean, Janet A Hoek, Sue Buckley, Bronwyn Croxson, Jacqueline Cumming, Terry H Ehau, Ausaga Faasalele Tanuvasa, Margaret Johnston, Jim I Mann and Grant Schofield. (2009) BMC PUBLIC HEALTH, BioMed Central Ltd, New Zealand THE 2012/13 NEW ZEALAND HEALTH SURVEY retrieved from http://www.health.govt.nz/our-work/diseases-and-conditions/obesity TRACKING THE OBESITY OF EPIDEMIC (2004) retrived from http://www.health.govt.nz/publication/tracking-obesity-epidemic

comms uniform speech :: essays research papers

Speech Pattern: Topical Do you remember what your wardrobe was like during high school? Maybe you wore the latest in brand name clothing, anything that wasn’t associated with gang signs, or whatever hand me downs you could get. The reality is physical violence is common between children because of the name brand on a jacket or a pair of jeans. Children are being ridiculed because their families simply can't afford to provide them with the latest in fashion. In our larger cities where gang involvement is prevalent, children are killed because they choose to wear the wrong color to school. This concern is not about civil liberties or freedom of expression, it's about improving the educational environment within our public school systems nationwide. If this is a possible solution to the issues faced in public schools, is expressing one’s self with brand name clothing not worth giving up? and I went to private school where I was required to wear uniforms. I saw a strong correlation between wearing uniforms and prevention of school violence. I’m here today to talk about why uniforms prevent school violence. I will speak about how it prevents students from ridicule, theft and gang violence. First, school uniforms eliminate opportunities for the ridicule of less popular or less fortunate students based on attire. Uniforms take the competition out of dressing. Students have been known to express themselves in flamboyant clothing. Price tags are in. Do you really want to be paying for a status symbol? A complaint by students is that uniforms reduce the freedom of expression. However, are we expressing ourselves through labeled clothing? Are we not just expressing a capitalist society in which everyone wears the same clothing that is priced higher due to its popularity and brand name? Is it righteous that the kid that cant afford these mainstream clothing is subject to ridicule? Uniforms just promote the peer pressure to perform and conform. Many students take after-school jobs to maintain their own style. Often these paychecks go to getting the â€Å"right† clothing instead of more important things such as saving for the future. The issue is not a part time job, but the reason behind the job is our concern. Is it not wrong that a student must waste his/her time working in order to get the right clothing and fit into society. With School Uniforms everyone fits in. Uniforms encourage students to show their personality and individuality in ways other than dress.

Economic Background – Greece

Greece has a mixed capitalistic economy with a large public sector that accounts about half of GDP. Besides, Greece is a major beneficiary of European Union aid, which equal to about 3. 3% of annual GDP. In addition, Greece is an agricultural country and one of the poorest countries of the European Union with the second to lowest average income, after Portugal. In January 2002, Greece adopted the euro as its currency. The adoption provided Greece, formerly a high inflation risk country under drachma, with access to competitive loan rates and also to low rates of the Eurobond market which led to a dramatic increase in consumer spending and gave a momentous boost to economic growth. Between 2003 and 2007, Greece economy grew by nearly 4. 0% per year. The preparation for the Athens Olympic Games during 2004 gave an impulse to the Greece economy. However, the financial crisis had slowed down the Greece’s economic growth to 2.0 % in 2008. As a result of the world financial crisis and its impact on access to credit, world trade and domestic consumption, the economy went into recession in 2009 and contracted by 2. 0%. In late 2009, eroding public finances, misreported statistics, and inadequate follow-through on reforms prompted major credit rating agencies to downgrade Greece’s international debt rating, which has led to increased financial instability and a debt crisis. Greek government has approved a three-year reform program that includes cutting government spending, reducing the size of public sector, tackling tax evasion, reforming the health care and pension systems, and improving competitiveness through structural reforms to the labour and product market under the intense pressure by the EU and international lenders. The Greek Government projects that its reform program will achieve a reduction of Greece’s deficit by 4% of GDP in 2010 and allow Greece to decrease the deficit to below 3% by 2012. Greece requested activation of a joint European Union-International Monetary Fund support mechanism designed to assist Greece in financing its public debt in April 2010.

World Conflict essays

World Conflict essays The 20th century was the bloodiest 100 years in human history. Based on numbers killed, in warfare, the 20th century exceeds all other centuries combined. The three major conflicts between 1901 and 200 were World War I, World War II, and the Cold War, respectively. At the turn of the millennium, a new type of conflict arose. This would come to be know as Modern Throughout the essay, how the various wars are linked to one another will be explained. Starting with WWII, the events will eventually lead to the end of the century all the way to our most current and somewhat ongoing conflict with terrorism. Many of the worlds nations were left in ruin after the first World War. The leaders of these countries were willing to do whatever it took to prevent another catastrophe such as WWI. Over 60 different countries formed the League of Nations under the Treaty of Versailles, hoping However, not all nations felt the same about these new ideals. Germany was one of them. The Germans were infuriated about how the treaty disarmed them and forced them to pay reparations. Germany was one of the nations hit hard by the post-war Great Depression. They needed someone to lead them in a time of struggle. That man would be Adolf Hitler. The first thing Hitler did after he rose to power was re-arm the German military, under direct violation of the Versailles Treaty. Then he made plans to take over Europe. Another fascist nation building up its army was Italy. Under Benito Mussolini, the Italians invaded Ethiopia. A few tried to stop Mussolini by boycotting the sale of arms to Italy, however, that failed and the aggression continued. In 1936 the Spanish Civil War broke out and gave Italy and Germany a chance to show off their power. The two would form an alliance know as the Axis Powers. Hitler and Germany began expanding. German troops moved across France&apos...

Improving School Lunches (for Kids and the Environment)

Improving School Lunches (for Kids and the Environment) Now that many schools have stopped selling sodas and other unhealthy vending machine items to their students, improving the nutritional quality of cafeteria school lunches is on the agenda of many parents and school administrators. And luckily for the environment, healthier food usually means greener food. Connecting School Lunches with Local Farms Some forward-thinking schools are leading the charge by sourcing their cafeteria food from local farms and producers. This saves money and also cuts back on the pollution and global warming impacts associated with transporting food long distances. And since many local producers are turning to organic growing methods, local food usually means fewer pesticides in kids’ school lunches. School Lunches Linked to Obesity and Poor Nutrition Alarmed by childhood obesity statistics and the prevalence of unhealthy foods offered to students in schools, the Center for Food and Justice (CFJ) in 2000 spearheaded the national Farm to School lunch program. The program connects schools with local farms to provide healthy cafeteria food while also supporting local farmers. Participating schools not only obtain food locally, they incorporate nutrition-based curriculum and provide students with learning opportunities through visits to the local farms. Farm to School programs now operate in 19 states and in several hundred school districts. CFJ recently received significant support from the W.K. Kellogg Foundation to expand the program to more states and districts. The group’s website (link below) is loaded with resources to help schools get started. USDA Offers School Lunch Program in 32 States The U.S. Department of Agriculture (USDA) also runs a Small Farms/School Meals program that boasts participation in 400 school districts in 32 states. Interested schools can check out the agency’s â€Å"Step-by-Step Guide on How to Bring Small Farms and Local Schools Together†, which is available free online. Chef Alice Waters Teaches School Lunch Cooking Classes Other schools have taken the plunge in their own unique ways. In Berkeley, California, noted chef Alice Waters holds cooking classes in which students grow and prepare local organic fruits and vegetables for their peers’ school lunch menus. And as documented in the film, â€Å"Super Size Me,† Wisconsin’s Appleton Central Alternative School hired a local organic bakery that helped transform Appleton’s cafeteria fare from offerings heavy on meat and junk food to predominantly whole grains, fresh fruits and vegetables. How Parents Can Improve School Lunches Of course, parents can ensure that their children eat well at school by forgoing the cafeteria offerings altogether and sending their kids to school with healthy bag lunches. For on-the-go parents unable to keep up with a daily lunch making regimen, innovative companies are beginning to sprout up that will do it for you. Kid Chow in San Francisco, Health e-Lunch Kids in Fairfax, Virginia, New York City’s KidFresh and Manhattan Beach, California’s Brown Bag Naturals will deliver organic and natural food lunches to your kids for about three times the price of a cafeteria lunch. But prices should change for the better as the idea catches on and more volume brings costs down.

Crazy Horse and Custer essays

Crazy Horse and Custer essays Stephen Ambrose, in his dual biography entitled Crazy Horse and Custer: The Parallel Lives of Two American Warriors, recounts a vision of young Crazy Horse in which he was given advice by a mysterious warrior that, if followed, would give him a powerful medicine of invulnerability against arrow and bullet alike (Ambrose 68). Despite the historically accurate nature of the story, there is very real symbolism found in this dream, best suited for a young brave seeking his identity on the Plains. This vision event could fall into a number of benchmarks within Campbells Cosmogonic Cycle and the adventure of the hero. For example, it might represent the call to adventure, a time when Crazy Horse (or Curly, as he was known then) found his place within the tribe as a great warrior of powerful skill and constitution. It is more likely, however, that the vision marks the supernatural aid, a helpful force beyond human comprehension, perhaps from the world of the Great Sprit, or simply the hidden wisdom of the mind, unlocked through hunger and hardship (Campbell, 69). This vision, regarded as spiritual fate, was much more than prediction; whatever the vision proscribed for the dreamer, it was wakan, and never to be disregarded (Ambrose 67). This also marks the crossing of Crazy Horses first threshold (Campbell 77). The sequence of symbols and images, although not interpreted until later, represent the rest of his life, from his battle rituals to his untimely death at the hands of the white man. Although some ambiguity exists as to what entity might represent the Threshold Monster, the most likely explanation would be that Curly himself is the monster, and a great deal of self-discovery and conquering of personal fear must take place before any individual growth can be accomplished. In terms of symbolic importance, the dream is unquestionably key. It carries ma ...

Employee Satisfaction Essay Example | Topics and Well Written Essays - 1000 words

Employee Satisfaction - Essay Example Promotion should purely be merit based so that everyone in the organization gets an opportunity to move up the ranks. Also, in the event of job openings, it is advisable to first try and hire from within. This not only saves costs on training but also in a great platform for employee stimulation. It is important for the employees to be challenged to a reasonable level so as to encourage them to be interested in their job, thus, it is likely that the productivity levels will remain high. Motivation is key to increasing the productivity of a workforce. Compliments, for example, are excellent motivators. Satisfied employees are aware that they are appreciated as they constantly receive positive feedback from their superiors. High employee satisfaction levels are directly linked to employee productivity and employee retention as satisfied employees are more productive and loyal to their organization that their unsatisfied counterparts. An employer who understands what motivates his staff has definite control over his staff. The article "dispelling the modern myth: Employee satisfaction and loyalty drive service profitability" gives a report on research findings on operation management, service management, Total Quality Management (TQM) and Human Resource Management. The research focuses on the correlation between employee satisfaction and performance. It is a general belief that better satisfied employees have higher levels of productivity. Rhian & Silversto cites earlier works by the Americans Deming(1986), Juran (1989) and the Japanese Ishiakawa(1985) who are all management experts their writings shows that improved job satisfaction increases the productivity of employees. These authors' argument supports the belief that better performing enterprises always treated their employees in a better way. True to its title, the research finds contradicting evidence to earlier works and the general beliefs to what had been commonly accepted in the management world. The author's gives the example of Isakawa 1985 who argues that with better satisfaction, one has improved drives hence will tend to co-operate with fellow employees. The research findings from an empirical study of one of UK's Supermarket chains showed that this is not always true. The most profitable stores were the ones with the least satisfied employees "implying a negative correlation between employee satisfaction and measures of productivity, efficiency and profitability" Rhian & Sylvester. However, reports by management experts that employee satisfaction and loyalty are key factors to enhancing productivity efficiency and increasing profit. The paper puts into application, Heskett, Sasser and Schlesinger's service profit chain model to a UK supermarket. The major aim is to determine the performance linkages between employee perception and performance, customer perceptions, behavior and financial performance. Works by both Hesket and Schlesinger (1991) and Reichheld (1996) improving employee loyalty through poor rewarding helps in improving the services the employees provide hence profitability is improved. The research is a case study of the Home Improvement Store Chain in the United Kingdom. This is a large group of supermarket chains in the UK. The company was chosen since it had senior management believed that satisfaction was key to

External vs. Internal Recruitment Essay Example | Topics and Well Written Essays - 1250 words

External vs. Internal Recruitment - Essay Example Recruitment refers to the process of locating potential applicants and encouraging them to apply for the anticipated or existing job openings. In simple words recruitment strategies are adopted with the purpose of creating a group of qualified, experienced and skilled people beforehand so that selection processes becomes easier and effective. In other words, recruitment is all about finding the right people in the right place at the right time with the right price. The entire recruitment process involves five key steps. These are preparing, selecting the recruiter, sourcing the candidates, taking legislative aspects into consideration and selecting the methods to be applied. The preparation process involves deciding on the various alternatives of recruitments. Sourcing of candidates might be done through consultants, the internet, and advertising. Each and every recruitment exercise can be considered as an opportunity of analyzing the job, updating person specification and describing the job. The main objective of any recruitment process is to ensure the presence of adequate and effective staffs in the organization. To guarantee this, appropriate people must be made aware of the existing job opportunities and efforts must be taken to make sure to these vacancies are properly filled. There are internal recruitment and external recruitment. Between the two the one that would be chosen depends on human resource policies, organizational strategies, financial condition and employee morale.

Computers and the law Essay Example | Topics and Well Written Essays - 2000 words

Computers and the law - Essay Example An attempt to address these problems in the Act was implemented in controversial amendments, which came into force in October 2008 through the Police and Criminal Justice Act 2006 . With regard to the unauthorised access and attempted intrusions this could constitute an offence under the Act of the conduct satisfies the requirements as follows: 1) Unauthorised access to computer material (Section 1 of the Act); 2) Access to computer material without authorisation with intent to commit or assist the commission of offences (Section 2 of the Act); and 3) Modification of computer data without authorisation (Section 3 of the Act). With regard to the current factual scenario, it is evident that there have been attempts to hack the Macrobox system without success so far. Accordingly, whilst there has clearly been an intention to commit the office, there does not appear to have been actual access to the computer system or computer material. ... Accordingly, if we apply this to the current scenario, whilst the access to Macrobox’s computer and servers were not successful, the attempt to hack will constitute a criminal offence under Section 3 of the Act. With regard to potential penalties, the Police and Criminal Justice Act 2006 provides for criminal liability on the following basis to be included in the Act for the Section 3 offence: 1. On summary conviction a prison sentence of up to 12 months and a fine not exceeding the statutory minimum; or 2. On conviction on indictment, imprisonment for a term not exceeding ten years or a fine or both (Section 36(6) of the Police and Criminal Justice Act 2006). Additionally, as the forum users have been trying to encourage others to hack Macrobox, this also potentially falls within incitement offences, which have now been removed from the Act and inserted into the inchoate offences section of the Serious Crime Act 2007. Furthermore, it is important to highlight that the encoura gement on online forums to hack Macrobox’s computer systems could also constitute a potential offence under the Terrorism Act 2000. Section 2(e) of the Terrorism Act provides that an act of terrorism includes any act which is â€Å"designed seriously to interfere with or seriously disrupt an electronic system† if the act is undertaken with the objective of furthering a political, religious or ideological cause. In the current scenario, it is evident that the attempts to hack and interfere with Macrobox’s computer systems and servers were as a result of the disclosure on public forums that Macrobox is a major software supplier for Staffordshire

How to manage a country Essay Example | Topics and Well Written Essays - 250 words

How to manage a country - Essay Example There is dire need for establishment of various research projects in China that would focus on management of domestic e-waste through lifecycle analysis of electronic products and modern treatment technologies (Wang et al., 49). According to survey done by StEP in the year 2012, the government of China is expected to play a pivotal role in the planning, organizing, regulating, monitoring and implementation of different formal collection and recycling of e-waste initiatives within the country. The support from the government is necessary for the purposes of influence and development of e-waste recycling industry. Additionally, there is need to consider some of the most critical issues related to environmental e-waste management such as establishment of collection channels, designing rules safeguarding legislation and subsidies, establishing appropriate conditions on recycling standards and license management. However, the efficiency in e-waste management can be achieved through cooperation from international organizations that assists in establishment of state-of-the-art technologies in treatment and appropriate management strategies and policies. Moreover, the government requires heavy investment in scienti fic research that plays important role in definition of problem and assessment of the impacts (Wang et al., 49). There has been illegal export of e-waste to China and this has led to overwhelming consequences on available e-waste recycling sites within the country. Therefore, this calls for elaborate understanding of the quantities and flows of different used electronics within the country. Therefore, the initiative on e-waste management is necessary for the country since there is unclear channel concerning the amount of e-waste generated in China and inflows from international field, and their ultimate destinations. Understanding of the material flows and various actors within formal and informal sector is crucial to ensure efficiency

Nursing Management Leadership in Health Care Institutions Research Paper

Nursing Management Leadership in Health Care Institutions - Research Paper Example It is all about striving to balance between doing the right thing at the expected time in the correct manner and doing such things right. The rapid and dramatic transformations in healthcare systems make these skills even more vital than ever. Both managers and leaders should envision the future to provide a leading role towards an efficient and productive unit with satisfying personnel. As leaders, it is never possible to stop seeking professional growth and opportunities that can help guarantee a difference in our own profession. Certainly, there exist many ways that can help in accomplishing this, including reading professional journals, being politically active and aware, as well as attending continuing education relevant to the nursing practice (Sehested, 2002). As good leaders, nurses are expected to take advantage of such opportunities for their advantage (Sehested, 2002). As a means of seeking professional growth, an article that entails balancing leadership roles and practis ing nursing roles has been chosen to guide the process. This paper, therefore, intends to critically evaluate a research article titled, ‘leading nurses in dire straits: head nurses' navigation between nursing and leadership roles.’ by Sorensen e., Delmar c. & Pedersen b.d. (2011). This article was published in the Nursing Management Journal. This paper intends to critique a study reports and the findings from a study focusing on the nursing and leadership roles of head nurses’ in the hospitals. The reason as to why this article is chosen is because of the conflict head nurses face as they perform their nursing and leadership roles in the healthcare settings. The debate is centred on how management reforms challenge professional leadership roles in public organizations (Sehested, 2002). This study is vital in the sense that it helps in improving nursing practices to patient care and exploring how successful nursing leaders tend to navigate between the two roles. In this case, the two roles are; nursing and leadership roles. The findings of the study are properly done to comprehensively validate the nursing practice. Therefore, there is a need to critically put forth the worth of this study and the evidence in it, thus appraising the study. The title of study define clearly what the study is all about, that is, to investigate the negotiation between nursing and their leadership roles in hospital practice. The study population, a brief description of the methodology and the key outcomes being investigated are all included in the title of the study. The study populations in the study are the nurses in leadership positions working at a first line level and at a departmental level whose age range is 39-57 years with an experience of 3-4 years in either of the leadership roles.?The key outcome of the study was Closeness distance and the recognition game. The methodology applied in this study was participant observation and ethnographic interviewi ng techniques where nurses in leadership positions acted as informants. They were selected in a stratified fashion to ensure diverse, rich and nuanced data the informants were gathered. Here, the inclusion-exclusion criteria were not satisfactory, for instance, the leadership experience number of years was limited to a maximum of only 4 years. This should have been extended to about 8 years to get the views of the most experienced nurses in leadership roles hence a more valid, representative and reliable study results.

International trade Essay Example | Topics and Well Written Essays - 3000 words - 1

International trade - Essay Example in 20 countries of the world, so far the company has not expanded into one of the most important emerging economies in the world in the world, India. Goldman Sachs, in its world famous BRICs report has predicted that within the year 2050 four emerging economies, Brazil, Russia, Indian and China would have a combined GDP more than the combined GDP’s of G6 countries or the biggest present six economies of the world in terms of US Dollar. Income levels would rise in these economies and as a result there would be huge demand for consumer goods including motorcycles.. The Indian economy is predicted to surpass the economies of Italy, France, Germany and Japan by the years 2015, 2020, 2025 and 2035 respectively. The report also points out that the Indian economy shows the potential of accelerating the fastest for the period of next thirty to fifty years. (Dreaming with BRICs: The Path to 2050, 2003). This high rate of growth presents huge opportunities in front of local and multinational companies and this is the right time to invest in India. Moreover India is already one of the most important motorcycles and two-wheeler markets in the world. The domestic two-wheeler market size of Indian in the year 2007 was 7.86 million units which were 4.2 million units in the year 2004 (Automotive Industry, October 2007). India is already the 2nd largest two wheeler producing country in the world and as of 2007 two wheelers constituted around 76.2% of the total automobile market in the country with CAGR of 14.5%. Moreover out of this huge two wheeler market, 83.3% is constituted of motorcycles. All these data signify how important India is or should be for any motorcycles manufacturer of the world. So it is crucial for Triumph motorcycles Ltd. To venture into the Indian market seriously to leverage its present and future growth potential. On the other hand due to the subprime crisis which started in the US followed by the credit crisis, many economies including UK have suffered

How to manage a country Essay Example | Topics and Well Written Essays - 250 words

How to manage a country - Essay Example There is dire need for establishment of various research projects in China that would focus on management of domestic e-waste through lifecycle analysis of electronic products and modern treatment technologies (Wang et al., 49). According to survey done by StEP in the year 2012, the government of China is expected to play a pivotal role in the planning, organizing, regulating, monitoring and implementation of different formal collection and recycling of e-waste initiatives within the country. The support from the government is necessary for the purposes of influence and development of e-waste recycling industry. Additionally, there is need to consider some of the most critical issues related to environmental e-waste management such as establishment of collection channels, designing rules safeguarding legislation and subsidies, establishing appropriate conditions on recycling standards and license management. However, the efficiency in e-waste management can be achieved through cooperation from international organizations that assists in establishment of state-of-the-art technologies in treatment and appropriate management strategies and policies. Moreover, the government requires heavy investment in scienti fic research that plays important role in definition of problem and assessment of the impacts (Wang et al., 49). There has been illegal export of e-waste to China and this has led to overwhelming consequences on available e-waste recycling sites within the country. Therefore, this calls for elaborate understanding of the quantities and flows of different used electronics within the country. Therefore, the initiative on e-waste management is necessary for the country since there is unclear channel concerning the amount of e-waste generated in China and inflows from international field, and their ultimate destinations. Understanding of the material flows and various actors within formal and informal sector is crucial to ensure efficiency

International trade Essay Example | Topics and Well Written Essays - 3000 words - 1

International trade - Essay Example in 20 countries of the world, so far the company has not expanded into one of the most important emerging economies in the world in the world, India. Goldman Sachs, in its world famous BRICs report has predicted that within the year 2050 four emerging economies, Brazil, Russia, Indian and China would have a combined GDP more than the combined GDP’s of G6 countries or the biggest present six economies of the world in terms of US Dollar. Income levels would rise in these economies and as a result there would be huge demand for consumer goods including motorcycles.. The Indian economy is predicted to surpass the economies of Italy, France, Germany and Japan by the years 2015, 2020, 2025 and 2035 respectively. The report also points out that the Indian economy shows the potential of accelerating the fastest for the period of next thirty to fifty years. (Dreaming with BRICs: The Path to 2050, 2003). This high rate of growth presents huge opportunities in front of local and multinational companies and this is the right time to invest in India. Moreover India is already one of the most important motorcycles and two-wheeler markets in the world. The domestic two-wheeler market size of Indian in the year 2007 was 7.86 million units which were 4.2 million units in the year 2004 (Automotive Industry, October 2007). India is already the 2nd largest two wheeler producing country in the world and as of 2007 two wheelers constituted around 76.2% of the total automobile market in the country with CAGR of 14.5%. Moreover out of this huge two wheeler market, 83.3% is constituted of motorcycles. All these data signify how important India is or should be for any motorcycles manufacturer of the world. So it is crucial for Triumph motorcycles Ltd. To venture into the Indian market seriously to leverage its present and future growth potential. On the other hand due to the subprime crisis which started in the US followed by the credit crisis, many economies including UK have suffered

Event on Social Gathering for Womens Day Essay Example for Free

Event on Social Gathering for Womens Day Essay Gathering means a group of people together in one place and social gathering means a gathering for the purpose of promoting upliftment of the society/fellowship. A social gathering is an informal user generated event for those interested in social entrepreneurship enterprise, share ideas and meet new people. A social gathering is open to anyone with an interest in social enterprise. It helps in gaining advice, support and inspiration from entrepreneurs. It is an event specially organized for the awareness of the current issues. The event may include speeches, discussions, dramas, songs and many more cultural activities to make people aware. It is organized 4 to 5 hrs or lesser. It may include social issues like suicides, girl education, water conservation, garbage, etc. mostly the social gathering on these issues are followed by a campaign on large scale. Social gathering includes all the general public. The publicity is done on great extent. The targeted people are colleges, universities, other NGO’s, own NGO’s members and volunteers contacts and family and relatives etc. Since gathering means a collection or accumulation an assembly of persons, so the people gather for completing a task. It is a fully refreshing and entertaining type of event. Thus the event includes lunch together, and has discussions. This is organized in such manner that every one participate in the task taken on the issue. Mostly the social gathering is free of cost or low cost. The speakers are well-qualified and master in their field. The speeches by them are very practical which we can have in our daily-scheduled-routine life. The term female feticide means killing the female fetus in the mothers womb. Sex selective abortions and increase in the number of female infanticide cases have become a significant social phenomenon in several parts of India. It transcends all castes, class and communities and even the North South dichotomy. The girl children become target of attack even before they are born. India is growing dynamically in all the fields†¦ the country have witnessed advancement all over but female feticide is still prevailing in India. In spite of all the stringent laws framed to curb the female feticide still, the practice continues. Many girls missing from our country are seen buried in the graveyard. The bias against females in India is related to the fact that sons are called upon to provide the income; they are the ones who do most of the work in the fields. In this way, sons are looked to as a type of insurance. With this perspective, it becomes clearer that the high value given to males decreases the value given to females. The exorbitant dowry demand is one of the main reasons for female feticide. A girl means accumulation of sufficient recourses for the dowry the parent have to give away, when the girls get married. As a matter of prestige too, more money and material goods are asked in dowry. Poor families are unable to give so much of things in dowry. Result is in front of you many, many women are treated hostile by their ‘in laws’’ so many of them commit suicide. Murders of women whose families are deemed to have paid   insufficient dowry have become increasingly common. Another major problem among girls is that in many villages of India, girls are considered as a big trouble to their parents. They are killed as soon as they are born. The phenomenon of female infanticide is as old as many cultures, and has likely accounted for millions of gender-selective deaths throughout history. It remains a critical concern in a number of Third World countries today, notably the two most populous countries on earth, China and India. In all cases, specifically female infanticide reflects the low status accorded to women in most parts of the world; Female infanticide is the intentional killing of baby girls due to the preference for male babies and from the low value associated with the birth of females. It should be seen as a subset of the broader phenomenon of infanticide, which has also targeted the physically or mentally handicapped and infant males as with maternal mortality. Some would dispute the assigning of infanticide or female infanticide to the category of genocide or, as here, gendercide†. When demographic statistics were first collected in the nineteenth century, it was discovered that in some villages of India, no girl babies were found at all; in a total of thirty others, there were 343 boys to 54 girls. In rural India, the centuries-old practice of female infanticide can still be considered a wise course of action. According to census statistics, From 972 females for every 1,000 males in 1901 the gender imbalance has tilted to 929 females per 1,000 males.

Price waterhouse Coopers (PwC) Assurance Operating Functions

Price waterhouse Coopers (PwC) Assurance Operating Functions The assurance line of service in PricewaterhouseCoopers (PwC) deals fundamentally with the audit of financial statements for both statutory and regulatory purposes, as well as, accountants reports for legal purposes. It encompasses of five operating units. The Operating Unit One and Two focus on insurance, real estate, pharmaceutical and life sciences. Operating Unit Three focuses on transportation, logistics, Government, Energy, Utilities and Mining. Operating Unit Four focuses on technology, and specialised fields such as financial services Practice, whereas the fifth operating unit (OU5), in which I was attached to, deals mainly with small and medium enterprises (SMEs) (PricewaterhouseCoopers Singapore, 2010). Structure and manpower of the Department The structure of the department was designed in a way that the staff from the lower ranks report to their seniors or managers of the next rank. With the increase in portfolios from the previous year, the company has been expanding their intake of high calibre candidates to join the profession. As of Dec 2010, the strength of the department was 132, being assisted by 5 administrative staff. The organisation chart of the department is laid out in Appendix A. Systems software used in carrying out the department functions The applications used in the department were both general and specialised for its functions. For example, the email application used for communication is Lotus Notes. In our department, the manager would select the team members for their engagements via an online booking system. Upon confirmation of the bookings, the administrator would proceed to update the scheduler Retain application and it will be used by the staff to keep track of their engagements. In addition, PwC uses Aura and MyClient to document the audit work done for every engagement. MyClient was the precedent of Aura which was introduced around two years ago. The implementation of Aura improves the documentation of the clients profile, work done, controls, risks assessments simultaneously as well as allowing the easy coaching and feedback from the engagement leader and manager to the team members. During the engagement, the team members carry out fieldwork at the clients place. These team members will then document the work done and their respective findings in Aura. Once they are done, they can mark the work as prepared and replicate with the server, so that the engagement manager can carry out review of the work and attach any coaching notes if needed. Lastly, the claims for expenses such as taxi fares and charging of hours worked would be done using the iPower application. iPower allows the staff to submit their claims and get approval from the manager in a standard format as the forms were generated electronically. Performance Indicator of the Department The department ended the calendar year 2010 with a blast. The performance exceeded its expectations as set previously. In 2010, the department has achieved the following performance: Diagram 1: Assurance OU5 Financial Report (Year ended June 30) Performance Indicators July 2010 August 2010 September 2010 October 2010 November 2010 December 2010 Monthly Actual Revenue ($000) 1,083 949 847 839 988 960 Billable hours per month 12,158 9,868 9,198 10,246 9,456 10,977 Key challenges facing the industry Ability to maintain a consistent professional image globally One key challenge facing the assurance industry would be the ability to maintain a consistent professional image globally. Because of globalisation, it enables information to be transmitted at a faster rate, and the resulting impact will be multiplied. The discoveries about fraud in Lehman Brothers, as well as in the organisations locally, namely Singapore Land Authority, Singapore Red Cross Society, and M1 Limited, have casted doubts on the auditors credibility in signing the true and fair of these accounts The rising cases of these scandals, in light of ever-changing business conditions, high turnover rate and pressures to improve profitability and operations, have caused worries in stakeholders and many expect that the accounting and assurance personnel to be the watchdog to ensure the true and fair of the accounts. Similarly, organisations look to them to establish sound internal controls with proper organisation structures, so as to boost stakeholders confidence in them and to m aximise shareholders wealth. A common misconception would be that auditors are responsible for the discovery of fraud, which is incorrect. The management, as explained in the auditors report, is the responsible party. Furthermore, auditors do not perform audit on the 100 percent of the population as it would be cost-ineffective and time-consuming, they select samples that they considered as higher risks. Therefore, the auditors would only be able to provide a reasonable assurance based on the work done that the financial statements provide a true and fair view of the affairs of the company. If the auditors do not manage the risks well, the public would scrutinise the auditors and this would result in reputation loss. To remain ethical and independence at all times Another key challenge facing the industry would be to remain ethical and independence at all times. Professional services practitioners such as lawyers, accountants, auditors and doctors, are expected to conduct themselves in accordance with the code of Professional Conduct Ethics of their respective boards. Unlike doctors and lawyers, an unique principle guiding the auditors would be independence, where they are expected to act with integrity and adopt an objective approach to professional work. This is because the client would pay the firm to audit their accounts, in which, the resulting opinion would be used by the other stakeholders, such as shareholders, investors and banks for decision-making. However, in my opinion, it is challenging to maintain independence and ethical. The managers bonuses are partially tied to the recoverability of their portfolio. As a result, they would succumb to raising the audit fees and controlling the time charged to the engagements. When faced with tight deadlines, the engagement teams would decide to reduce their coverage and sample sizes, increasing risk of exposure of detecting misstatements and control deficiencies. Recent developments in the sector No internal controls system in this world is perfect. Furthermore, it would be difficult to implement a sound system as each organisation operates in an environment that taps heavily on technology, and has different reporting structure and policies. To attain efficiency and cost-effectiveness, the agencies employed the use of information technology, wide span of control and have resulted in the concentration of duties in the hands of a few highly qualified technical personnel. As a result, segregation of duties, an essential element in internal controls, might be ignored. In June 2010, a fraud involving Singapore Land Authority (SLA)s experienced staff has been uncovered. Senior staff with SLA, Mr Koh Seah Wee was faced with 249 charges for a S$12 million fraud case. It was found that Mr Koh awarded and approved the payments for the contracts through the GeBiz system to fictitious firms. Fake invoices and fictitious services were said to be provided. As reported, each of the contract amounting from $2,600 to as much as $60,000. With these gains, Mr Koh purchased luxurious cars as well as private properties and investments in unit trusts. If fraud cases could occur in government agencies which the public held in high regards, there will be higher expectation on auditors to be alert during their fieldwork. Although our department do not deal with government agencies, there are still implications and learning points for us. The agencies and the SME firms have a lean organisation structure and very often, the staff strength is just sufficient for its operations. As such, one of our key concerns would be the controls over segregation of duties. During the engagements, we paid attention to the approval of the authorised personnel especially expenses incurred by top management, and vouched to ensure that these controls were actually carried out. Secondly, for one of the engagements, I vouched to the supporting documents for proof of authorisation, and found out that that the logistics manager did not sign on the delivery documents to indicate that she has matched the details in purchase order, delivery order and invoice. The reason given was that she was on maternity leave and there was no other available staff that was trained to cover her duties during that period. She was even asked to shorten her maternity leave to resume her work earlier. Furthermore, I observed that that logistics assistant actually signed for the manager, with the signature similar to her superior. From these, I have learnt that there if the client has the intention to hide information from the auditors, it becomes harder for us to detect any misstatem ents. In such situation, we must perform alternative testing, observe and make logical deductions in order to uncover the truth. Hence, we conduct a stock-take observation, which was required by their internal auditors. True enough, there was $20,000 worth of stock discrepancies because the differences were not rectified immediately when there were errors on the delivery documents. Recommendations For the recommendations for PwC, I suggested that the vocation trainees to be involved in the training sessions. During the internship, the trainees would follow the scheduled engagements and assist their seniors at work. However, the trainees do not receive any updates or attend any lessons, which were compulsory for their seniors. Without the updates such as incentives introduced the latest budget, the knowledge that we have would be restricted to what we have learnt in school. Hence, this might result in improper application of concepts. Furthermore, regular trainings would provide more opportunities for the trainees to familiarise themselves with the various templates, audit methodology, testing methods etc. Hence, it would also reduce the time spent for the seniors to explain the procedures during engagements. The company may have thought that it might not be cost-effective to spend time coaching the trainees as the internship would only be 6 months. However, I felt that if we a ttend the same events as our seniors, such as trainings and workshops, it would allow us to have a better view of the work environment in the company and appreciate the emphasis and efforts to promote continuous learning. After all, to achieve competitive advantage, trainings would be instrumental to develop and bring out individuals abilities. To have competitive advantage in the professional services industry, the professionals, which are the most valuable assets, must be able to increase their knowledge and develop skills at a faster rate than the competitors. As discussed with my senior, she agreed with my suggestion as she experienced difficulties and delays due to time taken to explain the concepts to her juniors. Secondly, the company should consider streamlining its expense claims process. Currently, for all staff, they would submit the expense claims on the portal iexpense. The expense claims would be processed via GIRO to the claimants accounts two weeks later. However, for vacation trainees and temporary staff, their expense claims can be converted to cash and be claimed upon approval from the manager. Because of this, we were approached by managers to claim the expenses under our names, so that they could receive the cash earlier. We were caught in an ethical dilemma and the expense claims for each of us were exceptionally high. In addition, I noticed that there is lack of segregation of duties, where there are cases that the managers incur expenses because they took taxis to the clients place for field review and they are also the one who approved their own taxi claims. Since they are also the approver, they could approve the taxi claims which were not used for business purposes. To de ter this happening in the future, I am proposing that the expense claims for vacation trainees and temporary staff to be processed via GIRO too. This move will reduce the cases where the trainees be asked to claim on behalf of the permanent staff, as we would also require the two weeks processing period. Furthermore, it would be cost and time-saving as the trainees do not need to proceed to finance department personally when we are always out on engagements and the GIRO application is swift and easy. For the expense claims incurred by the managers, they must be approved by the directors and partners of the engagement. While I understand that the lack of segregation of duties could easily be override by managers, by simply passing the receipts to their support and asking them to claim under their names. Random checks could be conducted with the knowledge that the managers would proceed to the clients place for field review at least once for each engagement, hence, logically, we would expect at least one claim relating to the particular client. There could be also a whistleblower avenue for the claimant to report to the finance department where their identity would be kept confidential. As discussed with my senior, she agreed with my suggestion and encouraged me to propose this to the finance management as she was also asked to do when she was a junior. As for the school, I would suggest that we remove elluminate chat session. The purpose of the chat session, in my opinion, was to provide a platform for the students to share their experiences and reflection with their liaison officers online. However, I felt that it was not as effective as the internet connection may lag or some students were working over-time and could not rush back in time. Also, when the liaison officers post a question, we did not have much time to think through. The chat session was in a hurry and we could not catch what our friends were saying before commenting. I would suggest that we adopt the use of online collaboration tools such as Stixy. It is a personal online notice board where each of us could input reflection, add photos, links and even share with other peers (Stixy, 2010). Please refer to Appendix C for screenshots of its functions.The assessment could be set in a way where the deadline could be stretched over a period of time rather than a 30-minut es chat session. Each student will be asked to decorate and update their notice board, with certain minimum requirements such as not more than 3 pictures allowed and reflection should have a minimum word requirement. After the deadline, the notice board will be shared to the rest of the students who are on the same internship to comment on. This collaboration tool is free, hence it reduces the cost of implementation. Secondly, it gives students the flexibility to carry out this assessment over a period of time. Furthermore, it encourages students to be creative in their presentation, ability to express themselves other than in words, which we usually do in discussion board. Secondly, I would like that the internship programme be much more structured in terms of preparing students, the activities, expectations and goal setting, so as to achieve an enriching experience for the interns. During the internship, I noticed that some of the interns felt lost, or even felt unjustified because they were asked to do administrative work. It is therefore important to put in place an integrated internship programme where in the companys perspective, the conversion of these interns to permanent staff and to in the students perspective, to eliminate the mentality of just an intern. To prepare them mentally and emotionally, I believe that these have been subsequently enhanced from the previous semesters, by the Dress to Impress! Workshop organised by BA Plus (Ngee Ann Polytechnic, 2010) and the compulsory year 1 module, CQ at Work conducted by the School of Interdisciplinary Studies (Ngee Ann Polytechnic, 2010). The school could discuss with the Human Resources Departme nt to come out with a list of activities that balances the on-the-job trainings with networking opportunities and community services. I also felt that the internship would be fruitful if the learning goals set at the commencement were achieved or if not achieved, be valuable learning experiences for all. The briefing given was not sufficient because it was a one-way communication from the module leader to the students. At the beginning, the interns should be asked to fill up a form on their expectations for this internship to allow the LOs and supervisors to better understand what they were expecting to achieve during this period. During the internship, the supervisors would spend time following up with the interns with their expectations set previously and keep track of their learning process. I understood that this form of goal-setting has been implemented in PwC. A sample of expectations questionnaire is attached in Appendix D. These expectations would then be followed up with the competencies chart, as attached in Appendix E, to allow the liaison officers and students to keep track of their learning process on a regular basis. I understand these additional processes would take up time and may not be well-received by students. However, going back to the objectives of the internship, it would be to provide practical experience for students and to effectively measure their learning process, it would be useful to guide them through their goal and expectation setting, so that they enter the work force with a fresh attitude and direction, rather than just learning from what they have been tasked. For example, if they are interested in financial services audit, even though they have not been given a chance to be involved in one, they should note down what are the different resources that they have seek from. The companies have rich databases sources and definitely, seniors would be willing to share their experiences with them. Key takeaway personal achievement As I reflect, I felt that the key takeaway for me is to maintain a positive attitude and zest in the tasks I do. Positive attitude that I am referring to, are the eagerness to learn, initiative to ask, taking ownership, the courage to make mistakes, the perseverance in getting the right solutions, the flexibility to try other suggestions, along with the energy and support to complete the engagement. These may sound a mouthful, but it does stem from having a positive outlook to things in life. Attitude is especially significant to me because I have seen how I was shaped from the start to the end of this internship. At the beginning, I was disappointed with myself as I was slow in understanding the concepts and in carrying out vouching. Moreover, my team in-charge told me on a personal note that I was not suitable for auditing. From then on, I was afraid to clarify my doubts and tried to avoid all troubles if possible. Fortunately, I had the opportunity to speak to my engagements manager during a casual chat. She told me that the evaluation that I got was reasonable and encouraged me to continue with my internship. I thought to myself that maybe this could be an isolated incident. I should not allow other peoples opinions to affect my aspirations. I should have been more sensitive with my seniors workloads by researching in the databases before approaching them with questions. For the next few engagements, I proceeded with a changed attitude. With enthusiasm, I approached my team in-charges to ask if there was anything that I could help with. Normally, they would ask me to map the trial balance and read last years documentation. When there are any documentation that I am unsure of, I will read the audit programme and find out the rationale for the testing methods. Sometimes, I am unable to complete the mapping of the trial balance, I will discuss with my senior and update them on what I have done and which are the areas that they need to clarify with the previous audit teams. I took my seniors feedback seriously and in order to expedite my work, I would read up the walkthrough documentation and familiarise myself with the key management personnel and the filling system. During the weekends, I would also read up the audit guide, and would check with my seniors if they are available before I clarify my doubts. The brand new attitude was like the key that opens the doors of opportunities. If I did not walk out from the setbacks, I would have resigned myself to merely vouching and not be able to be in-charge of sections. There are bound to be challenges ahead, but I believe that the attitude will see me through. Conclusion As interns, the challenges that I have mentioned above may not be affect us directly as we do not sign the accounts. However, this does not necessary mean that we play a small part in the audit of the financial statements. From assisting with planning, fieldwork and all the way to its completion as mentioned in my interim report, these six months was never easy. As I reflect, I was once affected by the seniors feedback and was even demoralised for not being appreciated for the efforts that I have put in. I was surprised that I have the perseverance and commitment that go through thick stacks of documents, worked till midnight and on weekends too. It was then a chance to discover my interests and strengths. The internship programme has definitely given me a broad view of the rigorous corporate world which demands a lot of efforts from one self. It has allowed me to apply what I have learnt in school as I felt that we learn continuously in life and witness what I have sow, is not so much about the results, but to see that these skills have been put to proper use in the future. Speaking of which, I have utilised these skills and learnt some, especially soft skills like communication skills, the courage to speak, people-management skills that will stay with me for life. This internship was especially significant because the information that I obtained from the clients and source documents went under my hands, something lifeless and raw were eventually translated into audit documentation to test the reasonableness and to achieve the audit objectives. It was even more satisfying when the whole team saw the work that worked so hard during many late nights were eventually drafted into the financial statements. While skills are important, I felt that the people that have came into my life weighs more. The bonds that I have formed with my colleagues and clients were priceless. They were the ones that you could pull a chair and chat with them for an hour, took initiative to ask if they could help you. I felt the support and comfort from them as work was particularly enjoyable. To sum it up, this internship programme has given the exposure that I needed and created the environment that I could explore and learn. Appendices Appendix A Organisation Structure of Department OU5 (As of Dec 2010) Reporting to 132 Appendix B Newspaper Article It could have started earlier than thought ; Ex-SLA executives alleged involvement in fraud may have begun in 2005 Leong Wee Keat Leong Wee Keat 20 November 2010 TODAY (Singapore) (c) 2010. MediaCorp Press Ltd. SINGAPORE In a further twist to the largest suspected fraud in the civil service, investigators now believe that one of the accused began cheating the State years before he joined the Singapore Land Authority, where his alleged crimes were first discovered. On Friday, former SLA deputy director Koh Seah Wee (picture) was charged with cheating the Intellectual Property Office of Singapore (Ipos) when he was assistant director of its Information Technology Department from July 2004 to March 2007. Koh, 40, purportedly conspired with Chartered Systems Services to enable the business to win IT contracts from Ipos. The company would submit payment invoices for fictitious goods and services, which Koh would certify even though nothing was delivered. Eight fraudulent transactions, amounting to about $286,000, are thought to have occurred between December 2005 and March 2007. Investigations against Kohs activities in Ipos are continuing, according to a joint statement from Ipos and the Law Ministry. While a previous cheating scam involving former Trade Development Board chief executive officer Yeo Seng Teck had gone on for a longer period for five years, between June 1988 and July 1993 -investigations into Koh have turned to his time at the Supreme Court, where he was deployed before July 2004. Koh now faces a total of 302 charges, while former SLA manager Christopher Lim Chai Meng, 37, faces 309. Both men bought luxury cars from the alleged $12.1 million they siphoned from SLA between November 2007 and March this year. Ipos conducted its internal investigation after the purported SLA fraud came to light in June. An independent review panel was convened and it recommended improvements to Ipos internal controls, systems and processes, which have since been implemented. These included strengthening internal audit structures and processes, centralising the procurement process and ensuring the purchasing officer and the receiving officer are different individuals, read the joint statement. Ipos said its financial statements and accounts were audited externally, not by the Auditor-Generals Office, during the time the alleged offences took place. This was done in accordance with the Auditor- Generals requirements. The audits conducted were statutory audits of financial statements and compliance audits designed to ensure compliance with finance procedures and processes. These types of audit may not always be able to pick up such fraudulent activities, Ipos said. Disciplinary investigations of officers whose lapses in supervision may have contributed to the fraud going undetected are in progress. Action will be taken, if found appropriate, said Ipos. Kohs case will be mentioned again on Dec 3. Appendix C Stixy Appendix D Setting of expectations Internship Programme Expectations Company: ______________________ Supervisors name: ______________ Liaison Officers name: ___________ Student Name: __________________ What are some of expectations that you have for this internship programme? What are some of the activities that you hope to attend during the internship programme? What are some of the learning goals that you hope to achieve by the end of the internship programme? How do you think the company can help to enrich your internship experience and your career aspirations? Appendix E Competency Chart

Canada Is Becoming Too Americanized Essay -- essays research papers

Canada Is Becoming Too Americanized Today Canada and the United States are major trading partners, allies, and two neighboring countries with a long history of cooperation with each other. But is it possible for Canada to protect its independence and culture living next door to the country so powerful and rich as the United States. Since the Canadian confederation, Canada started developing relations with the U.S. As the years passed by, Canada began to relay on the United States in the national defense. Many Canadians think that the military, political and economical dependence would not make a difference to their daily life. But today more then even Canadian culture is affected by the American influence. Media, American artists, economic dependence, American propaganda and political pressure from the United States is making Canada too Americanized. All of these factors reflect on the social life of ordinary Canadians threatening the heritage and the traditions that define Canada as independent country. Canada and the United States are the largest trade partners in the world. It is the result of the geographical position of two countries and the free trade between two countries. It should be a great thing for the economies of both countries, but since the North American Free Trade Agreement was signed, American businesses almost took over the Canadian economy. When the American companies started to make more business in Canada, it brought more jobs and money to the country in the short-term. But as a long-term effect Canadians became even more depended on the U.S. as the American companies started dominating Canadian companies in Canada. Also, today Canadian manufacturers have little protection from the government when ch... ...m industry, which is the largest in the world. From the movies and shows people see the life style, American life style. They are becoming more Americanized every time when they watch a film where American marines one again save the world. A huge part of American movie industry is based on propaganda movies. And this is not all, bois in the information programs such as CNN and ABC sometimes can be completely misinformed. Finally, if the comparison were ever made a survey, it would really show the full scale of Americanization in Canada. But until now we can only see from the daily life, how American culture is inviting Canada. Today more then ever, Canadians are in real danger of loosing their national identity. It is unfortunate that if the study of this cultural influence will be done few years later, it might be too late to save Canadian culture and identity. Canada Is Becoming Too Americanized Essay -- essays research papers Canada Is Becoming Too Americanized Today Canada and the United States are major trading partners, allies, and two neighboring countries with a long history of cooperation with each other. But is it possible for Canada to protect its independence and culture living next door to the country so powerful and rich as the United States. Since the Canadian confederation, Canada started developing relations with the U.S. As the years passed by, Canada began to relay on the United States in the national defense. Many Canadians think that the military, political and economical dependence would not make a difference to their daily life. But today more then even Canadian culture is affected by the American influence. Media, American artists, economic dependence, American propaganda and political pressure from the United States is making Canada too Americanized. All of these factors reflect on the social life of ordinary Canadians threatening the heritage and the traditions that define Canada as independent country. Canada and the United States are the largest trade partners in the world. It is the result of the geographical position of two countries and the free trade between two countries. It should be a great thing for the economies of both countries, but since the North American Free Trade Agreement was signed, American businesses almost took over the Canadian economy. When the American companies started to make more business in Canada, it brought more jobs and money to the country in the short-term. But as a long-term effect Canadians became even more depended on the U.S. as the American companies started dominating Canadian companies in Canada. Also, today Canadian manufacturers have little protection from the government when ch... ...m industry, which is the largest in the world. From the movies and shows people see the life style, American life style. They are becoming more Americanized every time when they watch a film where American marines one again save the world. A huge part of American movie industry is based on propaganda movies. And this is not all, bois in the information programs such as CNN and ABC sometimes can be completely misinformed. Finally, if the comparison were ever made a survey, it would really show the full scale of Americanization in Canada. But until now we can only see from the daily life, how American culture is inviting Canada. Today more then ever, Canadians are in real danger of loosing their national identity. It is unfortunate that if the study of this cultural influence will be done few years later, it might be too late to save Canadian culture and identity.

The Heathen Inside: Darkness, Abjection, and the Colonial Discourse :: Essays Papers

The Heathen Inside: "Darkness," Abjection, and the Colonial Discourse In Romanticism and Colonialism, Tim Fulford and Peter J. Kitson argue that few scholars explicate the relationship between Romantic texts, British colonialism, and imperialism. Fulford and Kitson point out that the "Romantic period is a watershed in colonial history," marking the inception of a British empire based on the political philosophy of the "white man's burden" (3). By reading Romantic texts in the historical and political context of colonialism and imperialism, Fulford and Kitson hope to return Romantic texts "to the context of material, colonial processes contemporaneous with their imagined versions of colonized people and places" (9). In other words, Fulford and Kitson read Romantic texts as reflections of historical reality and as complex, ambivalent responses to colonial and imperial discourse. With the aim of returning Romantic texts to "material, colonial processes," I will read Byron's poem "Darkness" through the lens of Julia Kristeva's conception of abjection. My a bject reading of "Darkness" will then explicate the relationship between the poem and the larger process of British colonialism and imperialism. I will first read "Darkness" for instances of abjection through the lens of Julia Kristeva's 1982 essay, "Approaching Abjection." I will then conclude by addressing the question of how an abject reading of "Darkness" helps to elucidate the complex interplay between Romanticism and British colonial and imperial discourse. Kristeva divides her 1982 essay, "Approaching Abjection," into three main sections. In the first section, "Neither Subject nor Object," Kristeva explains that the abject cannot be defined as either part of the self or as any other definable, tangible person or thing. For Kristeva, the abject seems to "come from an outside or an exorbitant inside" and is "unassimilable" (Kristeva 125). The self ("I") rejects the abject because it comes from outside of the self and is foreign, strange, and beyond reason. Furthermore, abjection is paradoxical in that it has a capacity to both seduce and disgust the self. As Kristeva says, "a pole of attraction and repulsion" (Kristeva 125) characterizes the relationship between the self and the abject. Kristeva also describes abjection as a collection of "effects and thoughts" (Kristeva 125) that escapes meaning and elicits a violent reaction from the self. Meaning collapses around the abject because it is neither subject nor object, neither self nor ot her, both repulsive and attractive: "Not me. Not that. But not nothing either. A 'something' that I do not recognize as a thing" (Kristeva 126).

Philosophy Essay

Fundamentally the term philosophy is the study of different natural phenomena that exists like knowledge, truth, beauty, justice, validity, mind, numerous languages. Anthony Quinton a well known author of his time declared it as thinking about thinking. It is quite dissimilar than mysticism or mythology that are also ways of addressing numerous dissimilar questions. This term has a particular definite meaning as this word is an origin from ancient Greek times and it means ‘Love of wisdom‘. In addition with this it is also segmented into numerous different branches like Metaphysics, Epistemology, Political Philosophy, Logic, Philosophy of Mind, Philosophy of language and several more This branch of philosophy is fundamentally used to study the nature of the mind, mental events, mental functions, mental properties, consciousness and their relationship to the physical body, particularly the brain. Several well known scientists work on this segment of philosophy and gave there numerous theories as well as applications on this but still the relationship of the mind to the body, is commonly seen as the central issue in philosophy of mind. It was also explored that there are other issues too regarding relations with physical body that have to be resolved. According to research it was discovered that chronological mapping of the brain was the initial attempt, which correlates mental functionalities with different segments of brain. Many of us have a thought that the main defining characteristic of a person is either the person has consciousness, mind or soul. Not only this it was also a fact that almost all of us exactly know consciousness, but still there are several problem regarding this as having awareness of consciousness is not the end until we know what consciousness is. Several philosophers gave their thoughts and works in this field to resolve all issues of philosophy of mind. In 427 BC Plato one of the well-known and prominent philosopher of his time share his though and declare the fact that fundamentally what we are is our real soul, and that our real soul will survive after death, and after our death this soul will be release form our body. Similarly in 384BC Aristotle reveal the fact that soul and body are basically related with each other, in addition with this he also explore the point that our soul is not a part of other substance but it is directly related with our body as or material substance, of which the body is made. Beside this Aristotle once said, If an axe had a soul, its soul would be cutting. Furthermore in year 1825 T.H. Huxley gave his views regarding philosophy of mind. As according to him our mind is a product of brain. Not only this he also gave samples to prove his words as he states† if I think that I want some chocolate, this may be because my stomach is sending messages to the brain because my blood sugar level is low†. In addition with this he also explore that this term consciousness didn’t have any sort of power to cause anything, all such situations are reflection of biology as according to him till the time body is alive and is in working position but when body dies, mind will stop its functionalities and dies with it. Several philosopher work in this particular area to resolve mind-body problem, they define the fact that through which techniques and approaches a supposedly non-material mind can influence a material body and vice-versa. Besides philosopher also concerned this particular point that how someone’s propositional attitudes could become the result of that individual’s neurons to fire not only this how his muscles also contract in exactly the accurate behavior as well. â€Å"The diversity of our opinions does not arise from the fact that some people are more reasonable than others, but solely from the fact that we we lead our thoughts along different paths and do not take the same things in consideration.† To resolve above mentioned issues Dualism and monism are explored and declared as the significant thoughts to resolve all such problems of mind and body. Dualism if basically defined as a position in which both mind and body lie down in some categorical way which would separate them from each other. Not only this Dualism is also segmented into three parts as well. Similarly Monism is also a declared as a particular stage where both mind and body are not ontologically distinct kinds of entities. Furthermore many other related things are also completed and different techniques are also designed by philosopher to solve all such issues of mind and body. As the father of modern philosophy Descartes in year 1596 uses his famous writing â€Å"method of doubt† to explain the fact that he has no doubt on the existence of his mind. After Descartes master piece writing various more photosphere also contributes in this field and still many of the issues of mind-body problem are not resolved, and these philosopher are looking forward to solve all such issues and gave a clear concept of how this part of body actually works and what is the fundamental relationship of mind and body.

Enhancing traffic police performance in Egypt Essay

Vision My vision is that of a public service (traffic police) with a performance culture, client-focused (Public) and results oriented (more organized economy) and to decide and examine its current performance in terms of efficiency and effectiveness, and according to the current performance situation, we will try to determine the factors that leads to this situation and also the means to recover or maintain such situation. Where are we now? Many pubic servants are unclear about what the overall objectives are and just what is expected of them. Just to concentrate on traffic police performance, lets first explain the meaning of performance. Job performance ( ) is measured as the quantity and quality of tasks accomplished by an individual or group. This definition urges us to know what factors determine individual performance. In answering this question, the following individual performance equation is a good starting point:- Performance = Ability x Support x Effort We have to handle each of the above three elements, to identify the current points of weakness and strength in traffic police performance and determine whether there is a current inefficiency and/or effectiveness or not. First: Ability Ability establishes an individual’s capacity to perform at a high level of accomplishment. By examining this factor on traffic police soldiers and representatives, we may find that many of them lake the appropriate and effective ability to work in police. I believe that many of them are doing their work in a careless way, a way that no one feels responsible toward his work. You can say they are working under pressure and stress of their superior, where, fear and expectation of punishment and insulation is the only dominate on their behavior which in return affect their performance, so they pretend that they are doing their work by checking the car, driving licenses and other traffic regulations but actually there is no concentration and no sense of responsibility control their performance. You can find the way police officers treat their soldiers or subordinates, you will find it a very aggressive way, also you can conclude the reflection of this treatment on their behavior, for sure this treatment has a negative effect on their behavior and attitude toward their work and they will continuously try to do their work in a manner that prevent their officers not to repeat such treatment. Second: Support Every one needs support, even if his work is of high performance, support can be represented in motivation, no stress, encouragement and the most important thing is the person’s feeling that he will be rewarded for this work performance. I would like to give an example for this:- â€Å"Once when I was waiting in traffic sign and before it turned green to pass, at that time I remembered that I have forgotten to lock the seat belt and I found a police representative coming to me to check my driving license and to charge me with a penalty which was EGP 50, I told him that I forgot to lock the seat belt and this was the first time but he pretended that he did not hear to me and started to write a penalty, at that time I hint to him that I will give him EGP 10, actually he caught the money in a certain manner that I am sure that he tried it many times in order not to be seen by his officer or any one else, then I passed by the car without any penalties.† Examples for this kind of behavior are many and actually they are common in traffic police stations as I am Manager of Tax dept. and Car pool section , my subordinates in car pool section who are responsible for making car licenses and its renewal usually come and told me that they pay bribe for the employee who handle the car’s file, the Engineer who make the inspection of the car, the person who is assigned to choose the car number and the metal board, and even the person who hang the metal board on the car. So no one work for his salary that he is being paid at the end of the month. That is what I intend to mean when I said that every one should feel that he is rewarded for his performance so that every one will try to do his best in order to be paid additional income or incentive or bonus to be encouraged to improve his effectiveness in his work. Also there is lack of technology, new technology must be founded in order to assist and support police officers to improve their work performance efficiency. I am sure that you will agree with me when I remembered you with the computer system used in the traffic police station, is it effective? Many times when I go to the traffic police station to renew my car license, I found that the computer system is out of order and I have to stay for an hour or half an hour till its being repaired. Third: Effort Any person should only work in the place he loves, so as to give it the maximum effort he can, this means that traffic police officers, representatives and soldiers as well must believe in the job they do and should recognize that they work in a so critical area that no exception, no cautions can be applied in its regulations. Once the person believes in that, he will exert as much effort as he can in order to perform effectively and efficiently. Through the above, do you determine now where we are? Using an expired license for two years, during which the traffic police checked it 6 times and returned it back without taking any regulatory procedure, for sure there is lake of ability as the police working while they are not working indeed so they are not effective, also there was lake of support as they are not feel satisfaction that they should be provided and supported by their work so that they are performing ineffective. Finally there was lake of effort as they do not believe in the objective of the work they do to exert effort for it so their performance is inefficient. What is expected in the future? I think that the first step in the improvement process is the selection of right people, as any organization’s success is ultimately determined by the quality of its workforce, the right people not only can execute the tasks needed to achieve the organization’s objective, they also are a product of and are motivated by the supporting people who provide clear regulations and instruction and maintain gentle relation and communication with the whole workforce, in addition to compensation and reward according to the work performance. The most important change that I hope to be effected in the future is the launch of new technology in the traffic police system, which I think it will reflect remarkable advancements in the efficiency and increased productivity to provide more traffic law enforcement with the same staff and at less inconvenience to the public. Virtual Partner: A Mobile technology Solution A new technology used by Delray Beach Police Department, Virtual Partner is an efficient, timesaving, easy-to-use application that increases efficiency and productivity in several areas. The software was designed and developed by those who stood to benefit the most from the technology, the police officers themselves. These officers, in their quest, exceeded the boundaries  of ordinary operations by developing a technology that has incredible output in terms of efficiency, adaptability, productivity, and ease, at nominal cost. The Virtual Partner application consists of four program components. The automated response system provides quick responses to queries made by officers to the National Criminal information Center (NCIC) and the Florida Department of Highway Safety and Motor Vehicles (DHSMV). Ever mindful of officer safety, the developers included a voice response function that verbally relays information in response to queries entered by the officers. In terms of officer safety, Delray Beach feels the voice response capability was a major breakthrough. Using voice response, an officer can remain focused on the offender and the offender’s vehicle without looking at a computer screen, thereby increasing the officer’s safety and eliminating distractions. The voice response provides the officer with specific information needed such as tag and driver’s license status as well as color, make and model of the vehicle. The officers also customized the program to their needs so that it would eliminate unnecessary information and only relay pertinent information requested by the officers. The program confirms warrant hits by signaling the officer with an audible alert tone. The program verbally relays back case numbers, dispatch time, and other requests made by the officer, as well as gate codes to any of the secured gated-communities. The system is also equipped with a two dimensional barcode capability that reads the driver’s license information on licenses from other states that have a magnetic strip for so-called swipe capability. The information generated from any of these inquires can be automatically entered onto forms commonly used by police officers. The capability of the program continued to develop after the officers determined the utility and performance they needed from technology. Through their efforts, several components to the system have been engineered that unequivocally changed Delray Beach’s technology from a hindrance to an asset. Also it’s a very important tool needed to enhance the performance effectiveness of traffic police, Traffic Police organization should develop a quality control system for traffic information dissemination to the public. Currently, there is no organized way of monitoring the accuracy of information disseminated to the public. Development of a quality control system will require the following:- 1. Identification of all types of information being disseminated, the source of each type of information, and the means of dissemination. 2. Establishment of procedures for checking the accuracy of each type of information. 3. Establishment of policies regarding the frequency with which information is to be verified. 4. Identification of personnel to monitor information quality. The way by which the information is delivered to the public is very important to think of, and give it the priority, as people needs to aware of what they usually forget as a result of occupation in their life needs.