Monday, September 30, 2019

Computers Are an Important Part of Most People’s

Do you agree or disagree with the following statement? Nowadays, computers are an important part of most people’s everyday lives. This change has improved the way people live. By advances in the technology, especially invention of computers, human beings can do their works much easier than the past. They have improved the way of our lives (life) dramatically. The number of advantages that computers can bring us is very much so that its disadvantages can be ignored (Advantages of using computers are so much that disadvantages could be ignored).Cases such as save (saving) time or facilitate (facilitating) job and affairs and improve(ing) our communications are my reasons which will be illustrated in details as following. To begin with, by using of computers we can save the time (more time). In todays’ community, it is told that time is money. With the huge advancements in technology, people’s life has more (become) complicated as it seems. Each of us hasn’t enough time to do all works on time (No one has enough time to do everything on time).The advent of computers in our lives(life), we can save time and do a big part of works more efficiently. For example, instead of going to shop and buying cloths, I (you) can buy it from my home by going to its website and even I (you) have this chance to see which cloth is the top-selling. (or) As an another example, I(you) can choose my (you) favorite five-star restaurant or hotel a couple of weeks before my(your) trip to a certain place. hat shows that I can better manage my affairs(It shows that people can better manage their life and schedule everything). The last example is that I even can control my home or personal room by using of my workplace’s computer (The last example is that home or personal room can be controlled or and monitored by using of a computer in workplace). These examples show computers have revolutionized our lifestyle. The last but not the least, computers improved our social behaviors.For the very first time in the history, Social networks and websites have given this opportunity to people to find friends and know people they never met before. Nowadays, there are a few internet-organizations by which we can find our future wife. It shows that computers even affect our lives (life) emotionally. To take these into consideration, I can confidently draw the conclusion that there are a lot of advantages which computers donate us such as finding new friends or saving the valuable time so that its drawbacks can be ignored. . .

Sunday, September 29, 2019

McDonald’s Corporation

McDonald's Corporation is the world's leading food service organization. The corporation started out as a small drive-through in 1948 by two brothers, Dick and Mac McDonald. Raymond Albert Kroc, a salesman, saw a great opportunity in this market and advised Dick and Mac to expand their operation and open new restaurants. In 1961 Kroc bought out the McDonald brothers. By 1967 McDonalds expanded its operations to countries outside the U.S.A. This unyielding expansion led the Corporation to open 23,000 McDonald's restaurants in 110 countries in 1994, producing $3.4 bn in annual revenues. In addition, McDonald's opens a new restaurant every three hours. Also, McDonald's has twice the market share of its closest U.S. competitor, Burger King, representing 7% of total U.S. eating-out sales. Similarly, McDonald's serves about 1% of the world's population on any given day through its 23,000 restaurants internationally. â€Å"Big Mac†, the world's most sold hamburger was developed by Jim Delligutti in 1967 to feed construction workers. ‘Big Mac' is the biggest attraction and backbone of the corporation. Moreover, McDonald's maintains its competitive advantage by constantly creating new items to add onto its menu. This shows us that McDonald's practices an analyzer type of strategy, introducing new items and defending its existing ones. â€Å"We serve people with good quality food, fast and at low cost.† McDonald's vision is to dominate the global food-service industry. Global dominance means setting the performance standard for customer satisfaction and increases market share and profitability through successfully implementing our convenience, value and execution strategies. To have a clear picture of McDonald's corporation we need to look at its Task Environment, which includes its: We shall also explore McDonald's Workforce Diversity and its Total Quality Management. Customers are those who pay money to acquire an organization's goods or services. For many years McDonald's mostly targeted the young people, however this has changed in this decade; McDonald's has turned towards a more general market. By doing this McDonald's concentrates on the family, targeting a diverse market which includes consumers ranging from children to elderly people, using products such as the â€Å"happy Meal† for children and â€Å"Egg McMuffin† for the elderly. McDonald's also realized the changing world we live in and the need for healthier food, since there is an ever changing demographic group, who demand fast, top quality food that is low in calories. McDonald's responded to this opportunity and introduced a new and innovative product. This new product was a regular hamburger that tasted like the real thing but was made of plant material like Soya beans. This same product also targets another demographic group, vegetarians. McDonald's mostly uses psychographic segmentation targeting the working and middle classes. These are the people that are more susceptible to enter a fast food restaurant, since these are the people that lead a fast moving life and thus require a fast meal. In brief McDonald's customers are of all classes, but largely working and middle classes, and people of all ages. A competitor is an organization that competes with other organizations for resources. In our findings, McDonald's has two types of competitors in the Lebanese market: Indirect refers to firms producing one or two products that compete with McDonald's products and therefore be a threat to the company. We have identified four indirect competitors: Henry J. Beans, T.G.I. Friday, K. F. C. and Popeye's. Henry J. Beans offers hamburgers and fries on its menu, therefore competing with McDonalds for customers of these products. However, Henry J. Beans also known as Hank's is a more of a bar restaurant and therefore a hang out place, as a result charging more money for its products. Hank's targets middle to upper class customers, so where most of these customers overlap are in the middle class. T.G.I Friday is another indirect competitor reflecting the same characteristics as Henry J. Beans. Other indirect competitors are K. F. C. and Popeye's, both competing for the chicken nuggets and fries customers. In brief, Hank's and T.G.I. Friday's competes with McDonald's by offering hamburgers and fries, whereas K. F. C. and Popeye's compete with McDonald's by offering chicken nuggets and fries. Direct competitors refers to firms producing the same products or services as McDonald's does. Here we found that McDonald's has three direct competitors: Burger King, Wendy's and Hardee's. McDonald's closest rival is Burger King, which operates a total of 9644 restaurants in 110 countries. Wendy's is McDonald's second largest rival, which is also in the fast food business, where Wendy's operates 6776 restaurants in 32 countries. Hardee's, McDonald's third largest rival is also in the fast food business and is the only direct competitor apart from Juicy Burger in the Lebanese market. Hardee's operates 3080 restaurants in 20 countries. As we have illustrated McDonald's faces stiff competition from three major competitors, Burger King, Wendy's and Hardee's. Suppliers is an organization that provides resources for other organizations. McDonald's has practiced a backward vertical integration, by replacing most of its suppliers. It has done so for two reasons, 2) To ensure that its products are of top quality. These supplies include beef and milk to be used in its products, which it gets from its farms. Other suppliers include local grocery stores that supply McDonald's with fresh vegetables. Soft drinks are supplied exclusively by Coca-Cola, which is also its ally. McDonald's supplies also include raw material such as flour, sugar, yeast, etc.,. A strategic ally is an organization working together with one or more other organizations is a joint venture or a similar arrangement. McDonald's has formed a strategic alliance with: Walmart, Chevron, Amoco, Disney and Coca-Cola. Walmart, which is a large shopping mall chain in the U..S. and several neighboring countries, is allied with McDonald's, which offers great opportunities for both companies. McDonald's has restaurants in each Walmart, offering its customers conveniences and excellent fast food at a low cost ease of accessibility. McDonald's corporation describes it best in this scenario: â€Å"Imagine a busy shopping day at your local Walmart and having the ability to sit down with the kids and enjoy many of our McDonald's favorites, like ‘Big Mac' sandwiches, world famous fries and kids favorite ‘Happy Meal'. McDonald's understands your busy lifestyles and the demands on your time. That's why we are making it easier for you to do more things in less time.† McDonald's is engaged in an alliance with two petrol companies, Chevron and Amoco. This alliance represents the ultimate in convenience. At these locations, one finds a full-menu McDonald's restaurant with dining room service. Nothing can be more convenient, because one can fill up the car with gas and get a meal all in one stop. Another important alliance that McDonald's has is with Disney. Here McDonald's has the sole right to sell fast food in Disney's theme parks around the U..S. and other Disney operations in the world. Under the terms of the agreement, McDonald's will operate restaurants and Disney will promote its films through McDonald's. Regulators are groups or governmental agencies that can control and influence the organization's policies and practices. An example is Lebanon a few years ago when the U..S. government banned all U..S. citizens and organizations to come or operate in Lebanon. Another good example would be the embargo imposed on Iran where U..S. organizations were banned to operate in this country. Another group of regulators called interest groups can and have influenced McDonald's to treat its animals (cow and chickens) in a much more humane manner, which resulted in the restructuring of McDonalds' farms throughout its operations around the world. The summary of the task environment which is by definition a specific organizations or groups that affect the organization, which includes competitors, suppliers, customers, strategic allies and regulators. Here we described the task environment's importance to McDonald's, where McDonald's faces both opportunities and has threats in its environment. Diversity exists in a group or organization when its members differ from one another along one or more important dimensions such as age, gender, and ethnicity. Diversity is very important for McDonald's. Here millions of teens start out by working at McDonald's. Here some of the teenagers move on to get various jobs such as movie stars, skilled workers, famous athletes, management positions and other educated positions in society. At McDonald's two thirds of middle and upper management started out as crewmembers in a McDonald's restaurant. There are opportunities for everybody in McDonald's from teenagers to elderly workers, and from people just entering or reentering the job market. Moreover, McDonald's offers special jobs for people who have disabilities, such as people who are in wheel chairs and those who must use crutches permanently. Furthermore, McDonald's offers their workers flexible working hours. For example, hours for people seeking just a few hours of work per week and those who seek full time positions. The work force at McDonald's also have some say in their working hours, such as if they prefer the morning, mid-day, or evening shifts in the restaurant. So, McDonald's uses diversity to create a good atmosphere in their work places among workers and management. Here they offer work to all kinds of people without discrimination and the workers have flexible hours that provides customer satisfaction. Quality is the totality of features and characteristics of a product or service that bear on its ability to satisfy stated or implied needs. For McDonald's, total quality management (TQM) involves that the employees are at work on time, are neatly dressed, and are clean. The employees must make sure that the customers constantly receive safe food, which implies that the employees must wash their hands often to remain clean. Moreover, the employees must follow certain Standard Operational Procedures, so the customers always receive exceptional quality and service. This includes the employees using plastic gloves when they prepare the food, that the meat and fries are properly fried, and that the vegetables are thoroughly washed when used in the food. Another TQM is that the employees rely on teamwork and high energy to get the job done, so that the customers do not have to wait long for their food. Furthermore, McDonald's management emphasizes that their restaurants should be clean. This involves that the restaurants are tidy, sparkling and spotlessly clean. As McDonald's illustrates the quality is that the employees delivers fast, accurate and friendly service with a smile.

Saturday, September 28, 2019

Modernist Art - A New Approach in Theatre Essay

Modernist Art - A New Approach in Theatre - Essay Example The essay "Modernist Art - A New Approach in Theatre" focuses on modern era and art. Modernity can be understood as a conceptual framework of individual expression at the same time that it can be considered a reflection of society as a whole. This suggests that it is comprised of intellectual ideas as well as by the development of new processes, techniques and materials. Modernity has been described as the â€Å"dialectical relationship ... which modernism consciously or unconsciously, directly or indirectly, positively or negatively reflects the effects of capitalist development.† The modernist ideology is thus revealed to have a number of different contexts bound together and interacting with our social understandings contributing to our intuitive and overt sense and understanding of the world around us. With the arrival of modernism, the realism and humanism of earlier periods melts away as performing artists focus more upon style, technique and spatial form in an attempt t o find a deeper expression of human experience, such as is seen in the ‘radical theatre’ approach taken by Peter Brook. The use of the word ‘radical’ in modern is deliberate when it comes to Brook’s theater. The Cambridge Advanced Learner’s Dictionary defines the adjective as â€Å"believing or expressing the belief that there should be great or extreme social or political change† and the noun in terms of â€Å"a person who supports great social and political change.† Toni Sant claims â€Å"radical theatre aims to make extreme changes...".

Friday, September 27, 2019

Question and answer Essay Example | Topics and Well Written Essays - 500 words

Question and answer - Essay Example The theory requires that the goods should be tradable to enable high cost countries to import goods from low-cost countries; therefore, forcing currency values back to purchasing power parity. The big mac index has relevance because although there are other methods of comparing efforts the Big Mac index receives a lot of attention. For example, the United Nations and the OCED are involved in the International Price Comparison Programme, which analyses a wide range of prices; hence, producing more demanding estimates of the exchange rates that would eradicate price dissimilarities between their members (Carbaugh 394). I would not substitute it with a basket of goods index because it reflects more than just the cost of meat, bread and vegetables, but also non-tradable elements such as labor and rent; hence, comparing countries roughly at the same stage of development. The basket of goods looks at the non-tradable imports and services indicating that they should be alike in different countries. The global consumption habits can be derived by establishing the international correlation risk where inequalities in food consumption should be determined. The basket of goods reflects the inequality in food consumption where the little there is in the food basket it reflects how the global market is working. The between link currency and international trade is determined by various factors such as differential inflation where a country with low inflation rates exhibits a rising currency values. Secondly, the link between the two is differential interest rates where exchange, interest, and inflation rates are highly correlated because by manipulating interest rates the central banks exert influence over inflation. Additionally, the link between currency and international trade is brought about by public debt and current account deficits where some countries work with money that they do not have in

Thursday, September 26, 2019

Key terms, Issues & Conditions for legal confessions Essay

Key terms, Issues & Conditions for legal confessions - Essay Example Lastly informants may give a wrong or unreliable testimony in return for money or special treatment. In U.S.A alone, there have been about 303 convictions that end up exonerated after proper DNA examination (Fender, 2012). In June 1994, Jacie Taylor, a 19 years old girl body was found on a bathtub in her apartment after she was raped and murdered. During the house search for any evidence that would be useful in the case, the police found a blanket with semen on the victims couch. They also spotted and collected a bloody shirt belonging to Robert Dewey, the only and major suspect, during an interview in his apartment. The shirt was then sent to an investigations DNA laboratory for further examination (Fender, 2012). A year later a scientist from a Texas laboratory was brought before the court to testify. He said that the blood on Mr. Robert Dewey was a mixture and that some of it would be Miss Jacie Taylor’s. Mr. Robert Dewey went to prison and the evidence was contained in a laboratory in California. In 2000, Colorado introduced new medical technological tests known as STR testing that could examine and show more complex DNA features such as double helix. They also began uploading the DNAs of all the convicts in the CODIS database. Six years later even a more refined and accurate DNA technology known as YSTR test was introduced (Fender, 2012). YSTR tests could separate female DNA from that of male in case the two happened to mix up. With this technology, Danyel Joffe the Dewey’s post- conviction attorney, with the help of New York Innocence Project had the evidence held in the laboratory in California to be re-tested. The case was reviewed and the evidence at hand retested using a â€Å"mini filer† technology that could pull more comprehensive profiles from ruined DNA samples. The new evidence revealed that the blood on Mr. Robert Dewey’s shirt did not contain Miss Taylor’s blood. The technology also revealed

Wednesday, September 25, 2019

How Symbolism, Setting and Characterization Contribute to the Power of Essay

How Symbolism, Setting and Characterization Contribute to the Power of 'Coalinga, Half Way' - Essay Example It soon becomes apparent that is imagery is extended to his wife, 'her big eyes' seeming to relate to the cattle's eyes. The moaning of a single cow links with her gasp, the 'horrible thud of shock in her chest, the slaughtering of the animals, the killing of her hope. Further symbolic images imply guilt, dread and destruction as the man sees pieces of garbage: This man may perceive himself to be the criminal here, for what he is thinking and intends to do. The symbolic links with the animals and their fate are continued when he believes himself to be crying, just as 'the steers set up a long series of desperate bawling', then, like him drop off into silence again, as does the piercing shriek of the circling hawk. The hawk itself suggests a symbol of something circling for the kill, bringing destruction somewhere, as the man destroys his family. The words 'will you meet me halfway' signify much more than a drive or geographical point on a map, as does the statement, 'he knows he's gone way past halfway'. The imagery of himself as something 'deep inside a muscle' calls to mind the hypodermic needle of an addict, and sure enough, he is soon no longer himself, but 'some scared boy.' Words and voices, with particular reference to the telephone also play a large part in the action.

Tuesday, September 24, 2019

Internet Governance Essay Example | Topics and Well Written Essays - 2500 words

Internet Governance - Essay Example They have the technical expertise and have expanded as the situation changed. Control in too many hands is bound to lead to operational problems. A slight flaw could be disastrous to global communications, trade and commerce. The opponents, on the other hand want to curtail freedom through their repressive regimes. The developing countries have benefited immensely out of the internet and derive more benefit if control remains in the hands of the US. Arguments support that US is well-equipped and control of the internet should continue to remain in its hands. Internet became available to the public in 1994 and it took almost ten years for people of different nations to wake up wanting to get involved in the issues pertaining to regulations and governance. Internet today is an essential infra-structure for global communications, including trade and commerce. Internet governance as defined by the WGIG, is the development and application by Governments, the private sector and civil society, in their respective roles, of shared principles, norms, rules, decision-making procedures, and programs that shape the evolution and use of the Internet. This definition emphasizes that governance goes beyond the domain names system, which is handled by the Internet Corporation for Assigned Names and Numbers (ICANN). The support at this stage for governance of the internet is very vital. Earlier, internet was declared beyond the realm of the government for various reasons. So far, internet governance has been in the hands of US through ICANN but for the past few years voices have been raised against their control. While some support the US dominated structure, other nations seek international governance and feel that developing nations should have a significant role to play in this. This paper will highlight reasons why governance of the internet should remain with the US. Eric Krapf, editor of Business Communications Review expresses, countries

Monday, September 23, 2019

Macrowritten5 Essay Example | Topics and Well Written Essays - 1000 words

Macrowritten5 - Essay Example Based on these four fundamentals, Reagonomics attempted to make a policy shift from the previous regimes in US which mostly focused on alternative economic policies. It has been argued that Reagonomics delivered on most counts due to the fact that it brought wider scale changes into the tax code of the country and brought changes in the way business taxes were levied in the country. Further, this was also considered as the most serious attempt in US to make a shift into economic policies of the country as it was declared that only through controlling the growth of the government, can a country grow and prosper. Reagonomics worked in the sense that it reduced the government spending and rationalized the tax rates which offered relatively more space to the businesses to work and invest into their research and development thus preparing themselves for meeting future challenges of the market economy and other competitive challenges. It is also argued that the unemployment during this era substantially reduced from 7% during 1980 to 5.4% in 1988. (Niskanen, 1988). It is also important to note that during that era, tax collections improved and as a result of this, the overall government outlay increased despite the fact that Reagan attempted to reduce the government spending. The criticism of Reagonimics is however, based upon the notion that US economy, before the Reagan era was facing economic depression therefore the room for the improvement was relatively large. As such, according to Paul Krugman, Reaganomics basically attempted to exploit that available gap to show better performance during that era. (KRUGMAN, 2008). Accordingly, this was an era where rich got richer whereas most of the average Americans suffered and their standard of living further declined and reached to a level which caused immediate recession when Reagan and Bush Senior left the stage. This argument by Krugman therefore is based upon the notion that the

Sunday, September 22, 2019

Intercontinental Hotels Group plc Finance report Assignment

Intercontinental Hotels Group plc Finance report - Assignment Example Increase in cost of sales has made no large effect on the gross profit in 2013 because the turnover has increased with a greater proportion than the cost of sales. The revenue in 2013 has increased by 3.79% while the increase in cost of sales is just as low as 0.13%. This has caused the gross profit of the company to increase by 6.62% in 2013. Other operating income of $57 million in 2012 has disappeared in 2013 causing an expense of $3 million in 2013, and the administrative expenses have decreased from $381 million in 2012 to $379 million in 2013. This has contributed towards the favourable effect on the operating profit in 2013. The finance cost of the company has decreased from $64 million in 2012 to $57 million in 2013. This is due to the decreased proportion of noncurrent liability causing a decrease in the interest liability of the company. However, the finance income has increased from $2 million in 2012 to $3 million in 2013. This is probably due to the increase in long term investments in noncurrent assets. (Kline, 2007) The current ratio measures ability of a company to pay its debts over the next 12 months or over its business cycle by comparing company’s current assets to its current liabilities. The current ratio of IHG has increased from 0.672 times in 2011 to 0.846 times in 2012. Higher the current ratio, the higher is the ability of the company to pay off its obligations. An increase in current ratio of IHG indicates more efficiency compared to previous period and safe liquidity. This ratio tells about how efficient is the company’s operating cycle and its capability to convert its products into cash. Quick ratio is also known as the acid test ratio. It takes into account the ability of a company to pay its short term debts. It is a more reliable test of short term solvency than current ratio as it shows the ability of any company to pay its short term debts immediately. Quick assets

Saturday, September 21, 2019

Westlake Lanes Essay Example for Free

Westlake Lanes Essay The company’s target market strategy is not properly set because Westlake Lanes hasn’t identified the market’s new needs and trends at the same pace that the growth of Raleigh’s population has been developing. Facts: A business profile in a Raleigh paper stated that stepping into Westlake Lanes was like taking a step back in time. Shirley Smith said that the menu hasn’t changed much since late 1980’s. Between 2000 and 2010 Raleigh population grew 43% while the revenues for Westlake Lanes decreased 10% average annually for the same time period. There was a 100% increase in losses from 2008 to 2009. There has been a lack of good management on accounting, people, and business overview of Westlake Lanes. Facts: As Givens studied the invoices she said, many charges seemed excessive and asked herself: Had anyone performed competitive research for routine services like carpet cleaning? In 2009, shortly after starting as a manager, Givens invited her employees to help define a mission statement and job descriptions. Givens noticed that Bullock and Sinclair took time to read the paper and/or wondered outside to talk on their cell phones. They offered Shirley Smith the chance to be general manager even though she lacked formal managerial experience. Possible solutions a. The company’s market strategy is not properly set because Westlake Lanes hasn’t identified the market’s new needs and trends at the same pace that the growth of Raleigh’s population has been developing. i. Renew and adapt their strategy in order to keep the market they already have and to be able to attract new customers. ii. Follow the first strategy, which consists in adding kid friendly video and arcade games and a designated private party space. This strategy will let us keep the space for the league bowlers, iii. Modify and adequate the facilities so that the previous strategy can be accomplished. b. There has been a lack of good management on accounting, people, and business overview of Westlake Lanes. iv. Make sure that every new investment or expense follows the strict cost control that Givens has been following. v. Once the business becomes profitable do not share the dividends between the owners and reinvest them. Course of action and justification Due to the losses that the business has experienced in the past 3 years, it is critical to take action and define a new way to approach the market in order to make the company profitable again. That’s why it’s necessary to adapt the business by adding a new concept focusing on a different target without setting aside the current and loyal costumers. The new strategy consists on attracting families by adding kid-friendly video and arcade games and a private party space to complement the existing lanes. As a first step Shelby Givens needs to familiarize with the kid business and make a research of other bowling businesses where the â€Å"Kid-Friendly† zone has been already implemented in order to get the knowledge and get ideas in how to do it. Then, adapt the facilities according the strategy’s needs. Also would be necessary to create a new job position with the expertise required for handling kid’s events so Shelby Givens can focus mostly in the general management. Advertising would be necessary to promote this new model within the current clients with posters and flyers and with the current marketing channels. There is an estimated attendance of 50,000 people per year; approximately there is a $20.00/kid fee, resulting in $1,000,000.00 of revenue.

Friday, September 20, 2019

A Business System For Technicians Commerce Essay

A Business System For Technicians Commerce Essay Business, now-a-days is vitally affected by the economic, social, legal, technological and political factors. These factors collectively form business environment. Business environment, as such, is the total of all external forces, which affect the organisation and operations of business. The environment of an organisation has got internal, operational and general factory managers must be aware of these three environmental levels and their relationship and importance. Economic dimensions of environment Economic environment refers to the aggregate of the nature of economic system of the country, the structural anatomy of the economy to economic policies of the government the organisation of the capital market, the nature of factor endowment, business cycles, the socio-economic infrastructure etc. The successful businessman visualizes the external factors affecting the business, anticipating the prospective market situations and makes suitable changes to get the maximum with minimize cost. Social dimensions or environment The social dimension or environment of a nation determines the value system of the society which, in turn affects the functioning of the business. Sociological factors such as costs structure, customs and conventions, cultural heritage, view toward wealth and income and scientific methods, respect for seniority, mobility of labour etc. have far-reaching impact on the business. These factors determine the work culture and mobility of labour, work groups etc. For instance, the nature of goods and services to be produced depends upon the demand of the people which in turn is affected by their attitudes, customs, so as cultural values fashion etc. Political environment The political environment of a country is influenced by the political organisations such as philosophy of political parties, ideology of government or party in power, nature and extent of bureaucracy influence of primary groups etc. political stability in the country, foreign policy, Defence and military policy, image of the country and its leaders in and outside the country. Legal regulatory environment Legal environment includes flexibility and adaptability of law and other legal rules governing the business. It may include the exact rulings and decision of the courts. These affect the business and its managers to a great extent. Technical environment Business in a country is greatly influenced by the technological development. The technology adopted by the industries determines the type and quality of goods and services to be produced and the type and quality of plant and equipment to be used. Technological environment influences the business in terms of investment in technology, consistent application of technology and the effects of technology on markets. (P5) Part A The following is an example of the basic health and safety which needs to be addressed within an engineering company:- GENERAL REQUIREMENT FIRE/EMERGENCY PROCEDURES GENERAL SAFETY CODE OFFICE SAFETY WORKING WITH DISPLAY SCREEN EQUIPMENT SAFE USE OF ELECTRICAL EQUIPMENT SAFETY PROCEDURES IN HARDWARE PRACTICAL CLASSES IN ROOM 16G27 SAFETY PROCEDURES IN ELECTRONICS LABORATORY AND WORKSHOP SAFTEY CONTROL OF SUBSTANCES HAZARDOUS SAFETY FOR TECHNICAL SUPPORT STAFF FIRST AID AND EMERGENCY FACILITIES REPORTING HAZARDS The Health Safety at work Act 1974 The Health and Safety at Work etc Act 1974 , also referred to as HASAW or HSW, is the primary piece of legislation covering occupational health and safety in the United Kingdom. The Health and Safety Executive is responsible for enforcing the Act and a number of other Acts and Statutory Instruments relevant to the working environment. Fire precautions Act 1971 The Act furthers the provisions for the protection of persons from fire risks. If any premises are put to use and are designated a certificate is required from the fire authority. Although classes of use cover the provisions of sleeping accommodation; use as an institution; use for the purposes of entertainment, recreation, instruction, teaching, training or research; use involving access to the premises by members of the public and use as a place of work have been designated Management of Health and Safety at Work Regulation at Work regulations 1999 The Management of Health and Safety at Work Regulations 1999 places a duty on employers to assess and manage risks to their employees and others arising from work activities. Employers must also make arrangements to ensure the health and safety of the workplace, including making arrangements for emergencies, adequate information and training for employees, and for health surveillance where appropriate. Employees must work safely in accordance with their training and instructions given to them. Employees must also notify the employer or the person responsible for health and safety of any serious or immediate danger to health and safety or any shortcoming in health and safety arrangements. Working Time Regulations 1998 The Regulations came into effect on 1 October 1998 to implement a 1993 EC Directive (the Working Time Directive 93/104EC) which was introduced as a Health and Safety measure to protect workers across Europe. Since their introduction, the Regulations have been updated and amended through additional legislation to cover an even wider range of workers, and granted additional rights to young workers. While special rules apply in respect of young workers and junior doctors, the core rights at the heart of the Regulations remain the same. Describe the environmental constraints that are to be considered for sustainability and the use of renewable resources. Renewable energy is energy generated from natural resources such as sunlight, wind, rain, tides, and geothermal heat, which are renewable (naturally replenished). Natural resources can be easily sustained as their supply is through natural means via nature and planet earth. Business are trying to work more with renewable resources as that will allow them to carry on with their business and non-renewable resources such as oil and coal will eventually decrease. However due to the increase in global warming the earth is suffering from impacts on the environment. The constant decline in the way the earth is changing could risk the use of renewable resources as they will have a direct impact due to the changes. Using natural recourses i.e. renewable resources such as solar radiation, tides, winds and hydroelectricity, these resources are not under threat of being finished as the world will not be lacking in them as they are available through the means of nature. Renewable resources may also mean  commodities  such as  wood,  paper, and  leather, if harvesting is performed in a sustainable manner. This is key, for example if the world wishes to have a regularly supply of paper in offices, schools etc it is vital that the sustain the trees and make sure they are re-planting the same or even more trees in replacement to the ones that they have cut and used for making paper. This has an overall impact on the green house effect. The less the trees there are on the planet it will have a negative impact on how the earth works. Green house gases can cause extreme damaged to the earth which leads to bad weather conditions. Pollution is also an issue which has been raised for the constant threat it causes to the environment and how the natural habitats of animals and forest are being destroyed due to pollution and tree harvesting. What impact do the following social constraints have upon the operation of an engineering company: workforce skill levels and training requirement, and the impact of outsourcing? Workforce skill levels and training requirement:- If the staff which is hired in the engineering company is not well trained and do not hold the required knowledge to work in the company, it will become increasingly difficult for the company to move ahead in their business as their time and energy will be spend in teaching employees information which is needed to work in an engineering company. Impact of outsourcing:- Outsourcing only becomes an issue when companies take their production and plants over to less economically developed countries where they are able to get workers who will not charge a large amount. This however can cause problems because it ethically raises concerns for the amount of work these people do for a very less amount of pay. The advantage to the companies is that they save large amounts of money because they have to pay less for more work. This would be a different scenario of the engineering plant was based in an eastern country where the workers have a right to get a minimum wage. Describe the appropriate legislation and standards, which apply to the design of fridges. The Refrigerator Safety Act was enacted in 1956. The Acts regulations which became effective October 30, 1958 require a mechanism (usually a magnetic latch) which enables the door to be opened from the inside in the event of accidental entrapment. This type of latch, therefore, makes the hazardous refrigerators manufactured before that date easy to identify. The serious entrapment hazard occurs when children, during play, climb inside the old abandoned or carelessly stored refrigerators to hide. Many of these refrigerators are still in use, and when they are carelessly discarded or stored where they are accessible to children, they become a danger. Fridges and Freezers contain dangerous CFC gases that damage the ozone layer. In most areas, old fridges/freezers can be taken to Household Waste and Recycling Centers. From here they should be away for degassing, where the coolant gases (CFCs) are removed and stored by a specialist for recycling. Some fridges/freezers can be re-used or some materials recycled. There are two things that need to be known for refrigeration. A gas cools on expansion. When you have two things that are different temperatures that touch or are near each other, the hotter surface cools and the colder surface warms up. This is a law of physics called the Second Law of Thermodynamics. graphic of refrigerator system Old Refrigerators If you look at the back or bottom of an  older  refrigerator, youll see a long thin tube that loops back and forth. This tube is connected to a pump, which is powered by an electric motor. Inside the tube is Freon, a type of gas. Freon is the brand name of the gas. This gas chemically is called Chloro-Flouro-Carbon or CFC. This gas was found to hurt the environment if it leaks from refrigerators. So now, other chemicals are used in a slightly different process (see next section below). CFC starts out as a liquid. The pump pushes the CFC through a lot of coils in the freezer area. There the chemical turns to a vapor. When it does, it soaks up some of the heat that may be in the freezer compartment. As it does this, the coils get colder and the freezer begins to get colder. In the regular part of your refrigerator, there are fewer coils and a larger space. So, less heat is soaked up by the coils and the CFC vapor. The pump then sucks the CFC as a vapor and forces it through thinner pipes which are on the outside of the refrigerator. By compressing it, the CFC turns back into a liquid and heat is given off and is absorbed by the air around it. Thats why it might be a little warmer behind or under your refrigerator. Once the CFC passes through the outside coils, the liquid is ready to go back through the freezer and refrigerator over and over. Todays Refrigerators Modern refrigerators dont use CFC because CFCs are harmful to the atmosphere if released. Instead they use another type of gas called HFC-134a, also called tetrafluoroethane. HFC turns into a liquid when it is cooled to -15.9 degrees Fahrenheit (-26.6 degrees Celsius). A motor and compressor squeezes the HFC. When it is compressed, a gas heats up as it is pressurized. When you pass the compressed gas through the coils on the back or bottom of a modern refrigerator, the warmer gas can lose its heat to the air in the room. Remember the law of thermodynamics. As it cools, the HFC can change into a liquid because it is under a high pressure. The liquid flows through whats called an expansion valve, a tiny small hole that the liquid has to squeeze through. Between the valve and the compressor, there is a low-pressure area because the compressor is pulling the ammonia gas out of that side. When the liquid HFC hits a low pressure area it boils and changes into a gas. This is called vaporizing. The coils then go through the freezer and regular part of the refrigerator where the colder liquid in the coil pulls the heat out of the compartments. This makes the inside of the freezer and entire refrigerator cold. The compressor sucks up the cold gas, and the gas goes back through the same process over and over. Task 9 (P7) (A) Define the following terms:- (a) Fixed cost: cost that remains constant regardless of sales volume. Fixed costs include salaries of executives, interest expense, rent, depreciation, and insurance expenses. (b) Overhead cost:- total of all costs of manufacturing except direct materials and direct labour, also called manufacturing overhead, indirect manufacturing expenses, factory expenses, and factory burden. In addition to indirect material and indirect labour, it includes such items as depreciation, setup costs, quality costs, cleanup costs, fringe benefits, payroll taxes, and insurance. (c) Variable cost: Variable costs are expenses that change in proportion to the activity of a business. In other words, variable cost is the sum of marginal costs. It can also be considered normal costs. Along with fixed costs, variable costs make up the two components of total cost. Task 10 (M2) Explain the impact of legislation on a specific operation within a typical engineering company in terms of benefits and limitations. Health and safety can be applied to this question as the engineering company must apply to this legislation as it is the law to ensure the health and safety of the workers within an engineering company. The benefits are that the workers are all looked after under the correct health and safety rules. The limitations may occur in terms of costs, the amount of money a company has to spend on ensuring the health and safety is precise. An engineering company would require more health and safety rules as it involves machinery which usually is operated by workers. The long term growth of the company is vital and health and safety will always play an important part in making sure the company always does well in the business environment. Health and safety not only protects the workers of the companies and factories but will have an overall positive impact on the organisation if it is used well and sustained all the time as well as updated in order to stay ahead of any new health and safety acts which the government may introduce. Health and safety can positively influence a business with the following:- Improved health and safety performance by your business will reduce the costs associated with accidents and incidents. Improved awareness of regulatory requirements reduces the chance that you will commit any offences. The Health Safety Executive will generally regulate your business with a lighter touch if it is well managed. If employees see that you are actively looking after their health and safety, relations and morale will  improve. The public see that you are taking a responsible attitude towards your employees. This improves your image and helps generate positive PR for your business.   Improving the efficiency of your business reduces your costs. You can demonstrate to your insurers that you are controlling risk effectively. This may help lower your insurance premiums. Banks and investors will be more willing to finance your business if you can show that it is well managed. Business partners have more confidence in your business. Larger companies and government agencies may only buy from businesses that can show effective management systems. When exporting into different countries, companies under heavy scrutiny in the form of trade limitations which have an effect on these firms, in many cases companies have to pay in order to export which has an overall impact on costs. Trade barriers  are generally defined as government laws,  regulations,  policy, or practices that either protect domestic products from foreign competition or artificially  stimulate  exports of particular domestic products. While  restrictive business  practices sometimes have a similar effect, they are not usually regarded as trade barriers. The most common foreign trade barriers are government-imposed measures and policies that restrict, prevent, or  impede  the  international exchange  of goods and services. Other forms of trade barriers are also put up such as tariffs and subsidies which are areas which need to be dealt with when exporting. Task 11 (M3) (A)Explain the concept of marginal cost. The marginal cost of an additional unit of output is the cost of the additional inputs needed to produce that output.   More formally, the marginal cost is the derivative of total production costs with respect to the level of output. For example:- Marginal Costs are the additional costs imposed when one more unit is produced. If the cost of making 9 pieces of pizza is  £90 and the cost of making 10 pieces is  £110, the marginal cost of producing the tenth piece of pizza is  £20. (B)Explain how the cost effectiveness of an engineering activity could be improved:- If an engineering company is facing the following concerns it maybe that they need to change their ways into something more cost effective and take advantage buy saving on unnecessary costs and a high profit in the end:- Products delivered late?   The company will have to face huge issues if the products they are sending out to customers are not delivered on time. In many cases companies may need to credit full orders and compensate customers if they have lost money due to them. A high rate in late deliveries will have an influence on the overall productivity of the company; hence they will be potentially dealing with a scenario which results in a loss for the company. Inadequate product quality?   Company will lose customers if the quality standards are not maintained. Customers will go and search for different suppliers who are willingly to supply better quality products at the right price rather than bad quality for the same price. They would also have to face the disadvantages of using a bad quality product which could potentially impact their business and increase costs in many areas of their business. Development costs too high?   If development costs are too high, the company needs to be ensuring that what they are working one such as a new product is actually worth the extra costs, it is vital that the product innovative and can guarantee a sale in the future which successfully covers the costs that is being put on it during the design and development stage. Getting less than you need from your engineering organization? The engineering company must always ensure that each department has been given the right resources and workers who maintain a steady work ethic and are able to make their departments meet targets at the end of every month. In order to make an engineering company work better, they could introduce a better system which can save costs within the production process. The following can also be considered when taking in cost effectiveness in engineering:- Concept Design Innovative concepts can lead to high expensive resources being used on it, therefore this areas needs to be monitored carefully and it must be ensured that the concept designs are worthy for the company and can turn into a profitability project. Detailed Design Engineering is a subject which requires detailed design and it is essential that throughout each stage of the designing, that it is important to make sure that everything has been completed in detail so when engineers need to go back and double check, they can solutions to problems more quickly rather than wasting precious time. This will help with the overall cost effectiveness of the company, good research and impressive engineering work. Failure Analysis Ensuring that failures are not repeated as that could potentially harm the business and will most likely have an impact on the cost effectiveness. Product Pricing Design for Manufacture and Assembly Important aspects as they are areas in which more funds will need to be pumped into the business hence accuracy in pricing is required by the sales department. Packaging Cost effective, cheap suppliers who sell good quality packaging for the products is what the company should be looking for in order to be cost effective. Supporting new product builds on assembly line Making new products on the assembly line along with normal products, must be a worthwhile product as it will be using up valuable time and will have an overall impact on the cost effectiveness if the product is worth it or not. Managing Production Emergencies The routine should be practiced and rehearsed when an emergency takes place on the factory floor, any mistakes could cost more lives and impact on machinery could lead to be very expensive. Health and safety routines and fire drills should be rehearsed precisely in order to prevent any serious costs. MS Office (Word, Excel, Power Point) All staff who uses Office documents should be well trained and should be able to know how to use it to its full potential as it will be cost waste if a product which has been brought is not being used properly due to staff not very trained and are not understanding the basic concepts of using the software package. Task 12 (D2) Evaluate the importance and possible effect of the external factors that directly impact on an engineering company. External factors which could have a possible impact on an engineering company; customers have affects on the company with volumes, complexity of the products, the quality requirements, and delivery timing requirements. Vendors have affects with a lot of the same issues, quality of supplies, delivery and reaction times, cost changes, and availability. Internal factors availability and quality of workforce, capacity of equipment, financial capacity, and engineering ability to develop products and standards, costs of production. These factors are very important and need to be addressed by the engineering companies properly. Customers: And engineering company must ensure that they understand correctly what their customer is looking for in the products that they are making. It is no use if the products which are being delivered to them are not of the correct quality and do not meet the necessary rules and requirements the customer had set out when doing a contract with the engineering company. Customers will search for new producers of their products if their needs and wants are not met by the company. The companys main concern is to ensure that customer satisfaction levels are always high and that the service level agreement is always maintained. Vendors: The engineering company will need to ensure that their suppliers are sending them the right raw materials and most importantly at the required times. Any delays in raw material arriving will mean that the production will start late, this will have a overall impact on all the departments who are waiting for the product to be prepared as well as the customer being impacted as there order has been sent late. This can cause huge concerns as many customers ship their products across to various destinations around the world. Any delays in shipping will mean they will be fined with extra costs and will be not satisfied with the overall services they have received. Timing is precise in a situation like this as one mistake could cost a company millions of pounds. Workforce: This is an internal factor which plays an important part in a company. Skilled workers are essential in engineering companies as the work that is being carried out has been made by high skilled and intelligent employees who need to ensure that when the product becomes a physical object and not something which they have designed on paper, they should be able to work with workers who understand the design techniques very well in order for the product to be of a high quality. Other issues which need to be considered during the factory floor is the capacity of equipment, financial capacity, and engineering ability to develop products and standards, costs of production.

Thursday, September 19, 2019

The field-mouse and October is written by the same writer, Gillian :: English Literature

The field-mouse and October is written by the same writer, Gillian Clarke also that they both have three stanzas. The theme of the field- mouse is about a mouse which symbolises. From the sheet I had four poems that I could choose from ‘Mid-term break’, ‘The field-mouse’, ‘A difficult birth, Easter 1998’ and ‘October’. From these four poems I had decided to compare, ‘The field-mouse’ and ‘October’. The first two things that are noticeable is a similarity between these two poems. ‘The field-mouse’ and ‘October’ is written by the same writer, Gillian Clarke also that they both have three stanzas. The theme of ‘the field-mouse’ is about a mouse which symbolises a child in a war, â€Å"the child comes running through the killed flowers, his hands a nest of quivering mouse†. Whereas the theme of ‘October’ is about the month of October and how it represents death because in the month of October the days are very gloomy with mostly rain and never sunshine, â€Å"Wind in the poplars and a broken branch, a dead arm in the bright trees†. The relationship in ‘the field-mouse’ is that the child (mouse) represents a close member of the reader’s family and the emotions that the narrator talks about have a direct and similar effect on the reader because the reader imagines that the child is a close member of his family. On the other hand the relationship in ‘October’ is between two friends and one friend dies in the month of October. The living friend expresses her feelings and emotions through metaphors and other poetic devices using the atmosphere surrounding the world around, in October. The image in ‘the field-mouse’ is the mouse. The mouse helps to portray an image for the children about how they are powerless, â€Å"We know it will die and ought to finish it off†, vulnerable, â€Å"My neighbour turned stranger, wounding my land with stones†, weak, â€Å"their bones brittle as mouse ribs†, and innocent, â€Å"his hands a nest of quivering mouse†. Nevertheless in ‘October’ the image is the month of October. October is a good visual image to show the feelings and emotions of the living friend because the month of October is very

Wednesday, September 18, 2019

Essay --

The Catcher in the Rye was written by J.D. Salinger. The main character is Holden Caulfield. Holden is a troubled student, who is most of the time depressed. The book starts out with him somewhere like a medical center for depression and his health. Holden lives in New York. He starts out telling you about his brother D.B. who is a writer and lives in Hollywood. He then goes on to tell you how it all started. He has gotten kicked out by many schools, and his latest school, Pencey, is no different. The only subject he does well in is English. Everything else he does not care for. He is supposed to leave wednesday, but it is saturday. He has just gotten back from a fencing game which his team had to forfeit, because Holden forget the foils. His neighbor in their dorms, Ackley, keeps bothering him. Ackley does not take care of his hygiene and hates almost everybody except Holden. But Holden's roommate, Stradlater, comes in, causing Ackley to leave. Stradlater has a date with Jane, a fri end of Holden's. Stradlater gets ready then leaves Holden. Holden, Ackley, and another boy go out to eat, but none of them want to go to the movies, because Ackley and the other boy have already seen it. Holden does not care, because he hates movies. They go back to their dorms. Ackley goes to bed, and Holden just stares out the window. Stradlater comes in soon, and Holden asks him about his date. Stradlater will not say much which freaks out Holden. Holden and Stradlater then get into a fight and Stradlater beats him up. Holden then decides to leave early. His grandma has given him a whole bunch of money, so he goes to a cheap hotel. He leaves the hotel to go to a club, because he cannot sleep. He drinks a bit then goes to another club where he meets ... ...oo crowded, he leaves. He decides to bum his away across the U.S., so he wants to say goodbye to Phoebe. Phoebe is at school so he leaves a note for her with a secretary. It comes time for Phoebe to meet him but she does not. It takes her another hour to come. She comes with a big suitcase, and it confuses him. She wants to come with him. He gets mad at her, and checks the suitcase into a nearby locker security place. He lets her skip school even though she is mad at him. They go to the zoo, and after a while, she becomes no longer mad at him. He then takes her to the carousel where she rides it. He promises her he will not leave. He has been feeling sick. He goes home and gets sick, so his parents book him into the medical place. Then he says that is all he will tell you. He said to never start talking about people because you will start to miss them. Then it ends.

Tuesday, September 17, 2019

No More Hiroshima and Slough Poem Comparision Essay

There can be no doubt that â€Å"Slough† and â€Å"No More Hiroshima’s† share a large collection of differences. However, they additionally have similarities. The poem â€Å"Slough† written by John Betjeman and is expressing his hatred for the place. This becomes apparent from the beginning when he ask for â€Å"friendly bombs, come fall on slough. † The satirical humour and juxtaposition of â€Å"friendly† and â€Å"bomb† are ironic and portray a dark image of the place, and this is continued throughout the poem with words such as â€Å"Death†, and â€Å"Hell†. Moreover, the imagery of the poem is ferocious and ghastly which greats a sense of negativity towards Slough. The poem â€Å"No More Hiroshima’s† by James Kirkup shares a similarity with Slough due to the aspect of war. No More Hiroshima’s is constructed around the reconstruction of the city Hiroshima’s after having nuclear bombs released on it. Furthermore, both poets are infuriated by the cities. No More Hiroshima’s begins with the tourist arriving at the station, â€Å"At the station exit, my bundle in hand† this already creates a sense of the poet coming off the train being confused at how busy the station is and how he was expecting to see huge inspirational memorials, however he was astonished and disappointed to see no memorials and compares it to any ordinary Japanese town. The poet in Slough wishes for slough to be obliterated as it says â€Å"come bombs, and blow to smithereens† whereas the No More Hiroshima’s poem doesn’t wish for the place to be wounded as the poet still sees Hiroshima as a precious place but it has just been used in the erroneous way due to commercialization of the demolished city. Consequently I believe this portrays a sense of negativity and is extremely idiosyncratic from the poet Betjeman and this continues throughout the whole poem. In the poem No More Hiroshima’s the poet doesn’t present any characters In a clear manner. Therefore he can talk about the place in a more general manner. Conversely in Slough the poet introduces characters as he feels he has to take his emotions out on the people not the city as it says for example â€Å" and get that man with double chin, who’ll always cheat and always win, who washes his repulsive skin In women’s tears,† the poet here is vehement that the people are additionally a cause for the failure of Slough whereas the in No More Hiroshima’s there isn’t blame on the people.

Monday, September 16, 2019

Corporate Ethics Failure †A Critical Analysis Essay

Arthur Andersen, in 1913 established a corporate entity that for decades provided a benchmark for auditing and consulting in the accounting industry. From the onset Mr. Andersen worked to build a foundation for his company representative of the principles of excellence in the technical and ethical aspects of his new company. His ethical model focused on Utilitarianism, the greatest amount of good for the greatest amount of people. In the late 1940’s after the founder passed away, newly appointed CEO, Senior Partner Leonard Spacek, further exhibited his leadership and commitment to ethical practices by helping to establish the Accounting Principles Board, their prinmary responsibilities being to set industry accounting and ethical standards. This is a direct reflection on the commitment Arthur Andersons executive staff place on the company’s belief in performing their practice in an honest and trustworthy manner. Spacek was so revered that former Federal Reserve Chairman Paul Volker once refered to as Spacek’s tenure as a time when Arther Andersen was the â€Å"Gold Standard â€Å" for the accounting industry. See more: how to write a critical analysis outline These standards built a reputation in the accounting community which led to tremendous success. Honesty and integrity were trademarks of the company that concentrated on quality, leadership and developing its personnel to be experts in every aspect of the accounting industry . As the business began to grow, Arthur Andersen eventually became a leader in the financial industry, employing as much as 77,000 accounting professionals in 84 countries. A reflection on the many positive aspects of Arthur Andersen, its commitment to the many ethical principles it championed, both in its own corporate structure and that of the accounting community. In this writers opinion, with such metrics in place, it is amazing that such a large entity could implode and collapse. However, if one understands the importance of ethical behavior and the impact of lost trust, the analysis is not difficult. The problems encountered at Arthur Anderson were the result of inappropriate ethical behavior which resulted from compromises of their own ethical standards. These began as small issues for various clients that over time grew creating a slippery slope from which Arthur Andersen could not recover. Corporate enterprises are funded by investors, stockholders and consumers. Likewise, their activities, both internal and external, also affect investor, stockholder, stakeholder and consumer. All depend on the financial health and viability of the company to support their individual interests. The responsibility of the SEC is to verify financial wellbeing and provide a tool for which potential investors and stock buyers can fairly judge the risks involved as they decide which company their money should support. Auditors share the responsibility the provide analysis of the the financial condition while looking for errors in the bookkeeping/ accounting of the company’s financial position. The auditor’s responsibility is to correct or balance any errors thus preventing a misleading view of the true financial strength of the company. If this view is compromised by providing or allowing false data to exist, the company’s position is weakened, investors are led under false pretenses, placing their investments at risk. The SEC depends on a complete, thorough and truthful analysis from an auditor to verify the financial status providing security for those desiring to invest or provide financial support. Arthur Andersen’s problems began precisely as mentioned earlier, when executives began to Behave unethically in a manner against the principles on which the company was founded. It is important to note that while Arthur Anderson employed good business ethics, the company flourished. As it began to compromise it’s integrity the long term consequences eventually to appear. The Enron collapse represents just one of many cases where mistakes were made and hidden. For Arther Andersen, in business almost 90 years, the destruction of Enron documents to prevent the SEC from gaining access to incriminating evidence shows how corrupt the accounting firm had become. While millions of dollars in revenue for Arthur Andersen were at stake, the viability of the company depended on the reputation it garnered. The demise of the company resulted from the dishonest tactics it employed to remain in power. As of June , 2002, the company had laid off 7,000 employees, and lost more that 650 of it’s 2,300 public audit clients with the layoff of thousands pending. The slippery slope to extinction had begun. http://money.cnn.com/2002/06/13/news/andersen_verdict/ In the article â€Å"12 Ethical Principles for Business Executives† by the Josephson Institute, published on December 17, 2010, stated that â€Å" language establishing standards or rules describing the kind of behavior an ethical person should and should not engage in, are ethical principles.† More specifically they are specified as â€Å"Honesty, Integrity, Promise keeping and Trusworthiness, Loyalty, Fairness, Concern for Others, Law Abiding, Commitment to Others, Leadership, Reputation, Morale and Accountability.† http://josephsoninstitute.org/business/blog/2010/12/12-ethical-principles-for-business-executives/ The founder, Arthur Andersen, embodied these principles to the point that he personally reimbursed a client for an accounting mistake made under his watch. While a disclaimer on the part of Arthur Andersen guards against minor mistakes in the accounting audit/ review, it seems this created a gray area that was taken advantage of. Also, management should have developed a zero tolerance mechanism to maintain an ethical culture dedicated to preventing inappropriate behavior. Policy should have mandated regularly documented training on business ethics, and the importance of its implementation as the auditing process ensued. Any issues should have been to the client with reconciliation mandantory prior to an Audit Opinion being submitted. The indictment of Arthur Andersen and subsequent trial provided proof the Audit Opinion and review of Enrons balance sheet and financial statements were submitted with the intention to skew the true condition of the company’s true fiscal condition, thus deceiving the shareholders, board of directors, potential investors and stakeholders. An overview of the measures in place to safeguard against inappropriate accounting behavior provide an insite to the items that were violated during Enron and Arthur Andersens quest to bilk investors share holders of millions. â€Å" These safety measures included Generally Accepted Accounting Principles (GAAP), Generally Accepted Auditing Standards (GAAS), Statements on Auditing Standards (SAS), and all professional ethics. The use of GAAP by accountants is standard protocol. An accountant follows these principles as a matter of daily routine. According to several accounting texts, GAAP is identified as a â€Å"dynamic set of both broad and specific guidelines that companies should follow when measuring and reporting the information in their financial statements.†Ã¢â‚¬  http://faculty.mckendree.edu/scholars/2004/stinson.htm The article â€Å"7 Principles of Admirable Business Ethics† presents seven additional principles which complement ethical behavior. Those are â€Å"Be trustful, keep and open mind, meet obligations, have clear documents, become community involved, maintain accounting control and be respectful. http://sbinformation.about.com/od/bestpractices/a/businessethics.htm In conclusion, legal analyst’s formulate the opinion that â€Å"executives at Arthur Andersen and Enron did not set out to have a positive impact on the accounting industry or any industry. They set out to make as much money for themselves as quickly as possible. They were willing to do whatever it took to make that money. These thoughtless acts and greed led both companies to an eventual downfall in bankruptcy.† The subsequent prosecution of these firms has produced new controls which should serve to prevent this type of financial disaster. Most notably the Sarbanes-Oxley Act which includes requiring companies to reevaluate its internal audit procedures and makes sure the accounting practices either â€Å"meet or exceed the expectations of the auditors.† http://faculty.mckendree.edu/scholars/2004/stinson.htm Statement Regarding Professional Conduct: â€Å"This assignment is my own work. Any assistance I received in its preparation is acknowledged within the assignment in accordance wth academic practice. If I used data, ideas, words, diagrams, pictures, or other information from any source, I have cited the source(s). I understand that copying text word for word from other sources without placing it in quotation marks is considered plagiarism and not acceptable even if I cite the source where the material was copied from. I certify that this assignment was prepared specifically for this class and has not been submitted in whole or in part, to any other class at Walsh or elseware.†

Sunday, September 15, 2019

“Old Man and the Sea” book report Essay

I decided to read this book for two reasons. My friends have read this book in the past and said it wasn’t too bad. Second, it is one heck of a short book. I finished this book in 2 days. As the sample book report says, this book is only 27,000 words long. The book lived up to what my friends had said about it. The book was one of the best classic stories I have read, it had a good story and good description. Hemingway could paint the pictures in my mind. I have read other shot stories of his, back in eighth grade, but they pale in comparison to this masterpiece of writing. The story was about and old man (really? ) who is a fisherman. He goes out every day to go fishing, but he has no luck for about 80 days. But one day, he goes out alone and hooks a humongeous whale size marlin. He can’t bring it in because it is too big. He has to wait until it gets tired so he can harpoon it. He goes 2 days fighting the fish, without food or rest. until he finally gets his chance. But when he thinks it is all over, there is still more trouble ahead. The fish is too big to be placed in his small boat, so he has to strap it to the side. Meanwhile, the blood from the harpoon shot leaks out into the sea and attracts sharks. While the old man is returning home from his expedition, he has to fight off the sharks from eating his prize. But it doesn’t take to long for the sharks to take lots of big chunks out of the fish. He ends up killing all the sharks and he gets home safely, and exhausted. Ernest Hemingway is an author of the past. Compared to a more modern author, like say, John Grisham, he has different and unique qualities. Hemingway likes to use lots of descriptive phrases, while leaving little room for actual character discussion. Grisham, on the other hand, makes sure that there is a lot of character dialog throughout his stories. Hemingway doesn’t really have a set climax of his story, while Grisham has a definite peak to his books. This just goes to show you how book writing styles differ through the years. I didn’t find any flaws or things in the book that I had a problem believing or comprehending. You just have to read a book and take it how it is. I don’t really see a need to critique such a great book. In conclusion, this book is one of favorite classics, and I would recommend this to a friend because of it’s great story, descriptions, and length.

Ethical dilemmas

Abstract This paper looks into the legal and physiological as well as a counselors best measures to take incase of an emergency relating to an abused woman who has a baby that could suffer if the woman is further exposed to the harm she has been undergoing. Introduction Ethical dilemmas are offset by conflict of ethical codes and a patient’s interest. According to Hill, Glaser and Harden, an ethical dilemma is a result of ‘no appropriate course of action, since each course of action conflicts with a set code of ethics all which expose the decision makers to uncertain risks (18-19). As such, the clinician or therapist has to assess the best course of action, help and recommendations to resolve a case without exposing both himself and the patient to risks. In this case, Jean is faced by an ethical dilemma in which she has to weigh her options without destroying her therapeutic relationship with Mary and her work. Jean has to assess her professional codes, the possible legal implications and the client’s needs before embarking on finding resolve. Though Mary is now absorbed in the counseling, it’s not clear how committed she is to the therapy, secondly, Mary is possibly too emotionally impaired that, she is confused about positive resolve. Mary’s from the onset doesn’t want her problem to be exposed, and also, she is afraid her decisions might result to further complexion of her life, endanger her little boy and subsequently expose her to risks. She has confided in Jean and Jean has, through professional ethics, to seek a proper methodology of arresting Mary’s problem. According to Hill, Glaser and Harden, ethical consideration which covers intuitive and cognitive levels of reasoning and con ­crete models for ethical decision making, and comments is seen to arise as Mary does not want to be known that she is attending counseling lessons most definitely by her husband. Issues of regarding the information and situation of the victim confidential is conflicting with a set of procedures which would help resolve Mary’s case. As such some ethical considerations on the side of Jean are necessary so as to find a solution and to more appropriately help Mary and the boy. Ethical considerations Jean has an obligation to safeguard respect for persons. This translates to respecting the autonomy and self-determination of the victim. The context of confidentiality arises as the foremost problem Jean is facing. Mary is seeking redress however; she is still rigid about eventualities which she has to face in the event of complete separation with her husband. Most accurately, she is fiscally unable hence would rather tolerate further abuse than starve in the streets. From this perspective, Jean is facing a profound ethical dilemma since she has to evaluate the need for assisting this woman while at the same time; she remains silent about her problem. This is a result of Mary’s anxiety about the destructive social, physical, psychological and legal consequences of dis ­closing her experience. Her situation is characterized by instability, insecurity, fear, dependence and loss of autonomy. Jean has a duty to protect those who lack autonomy, including providing security from harm or abuse. Any legal action aimed at Mary’s husband will certainly invoke an impasse which will further affect Mary. Mary has confided in Jean and Jean’s responsibility is to weigh and assess the options best suited to help Mary without further infringing her physiological well being. However, Jean has a more profound role in her capacity; she is now entrusted with the welfare of Mary and the child involved (Nama & Schwartz 2002). She has a role which includes minimizing risks and assuring that benefits which Mary will get outweigh risks and eventualities which would harm Mary and her child. The child is another issue which Jean has to ethically consider. The child has suffered and is still exposed to both physical and physiological dangers. Jean has a duty to ensure that, the child is protected and that she evenly distributes the benefits of child protection without infringing Mary’s physiological well being (Brasseur 2001).On this child issue, research has shown that both maternal depression and social adversity lead to compromised social, cognitive, and emotional outcomes for infants (Murray & Cooper, 1997), as such Jean has a huge responsibility to help the child as well. Read also Ethical Dilemma â€Å"Glengarry Glen Ross†Ã‚   by David Mamet However; Jean has to weigh the liability incurable if she helps the victim. Her decisions and involvement in implementing the most effective and concise decisions might result to drastic legal repercussions on her side (WHO 2007). According to Nama and Schwartz, as a social worker, Jean might find herself going beyond her employer code of ethics (6). Confidentiality The context of confidentiality comes up when Mary confesses her traumatic life and the sensitive issue of the boy’s harassment. Jean has been privileged by Mary as a confidant regardless of her position as a social worker. Secondly, Mary has testified that the boy is in great risk if the father continues to be near him. The need for confiding is to edge nearer to the truth about both Mary’s and the baby’s condition and if the father had in any way molested or even sexually assaulted the baby. This is based on the fact that Mary wants the issue of the baby and the father kept secret. Jean has a duty to warn the patient of the impending dangers of going back to her husband and the subsequent eventualities on the baby (143). The husband might be more violent and as he is used to, beat her and abuse the child. Jean should, assess and document Mary’s problems and inform the liable authorities. This way, the principles of the practice of informed consent won’t put Jean at a risk of prosecutions since if ‘the clients' safety is jeopardized, Mary risked with her consent fully aware of the implications as advised by Jean (Bednar et al., 1991). According to Hill, Glaser and Harden, ‘the protection of Mary takes precedence over Mary agreeing to treatment in this emergency situation (143). Addressing the issues From the onset, Jean should document Mary’s case and inform the facilitator of the impeding problem. This way she will be able to present credible evidence about Mary’s case to any referral or during counseling. Documenting Mary’s case is the initial step to address the problem. This, she should do in a manner that wont risk the confidentiality of the victims. She should make available the basic care Mary and the child need. This she should do at the earliest convenience even before Mary tells away any further problems she is facing. Jean has already assessed the immediate consequences of foregoing treatment and since Mary’s behavioral reac ­tion to the current situation is potentially harmful to herself and the baby. If help is not offered immediately, she has to take whatever steps are necessary to ensure no harm comes to Mary and the baby (Bednar et al). As such, Jean has to protect the confidentiality to ensure the baby and the mothers are safe as well as herself (WHO, 2001). Jean should take into consideration that the victim’s physical safety is the most important step; as such she should not allow Mary to leave the facility whatsoever until a resolve is found. Also, she should make sure the confidentiality of the victim remains prioritized. Each resolve she uses should be aimed at reducing any possible caused to Mary. The baby should be given all necessary child protection amenities and kept safe. This should be prioritized to avert Mary’s irrationality from taking unprecedented emotional toll on the baby. These actions will safeguard both the mother and baby. Consultation There is an urgent need for Jean to consult with relevant authorities about the issue of the husband. This is based on an intuitive and the critical evaluative levels of moral reasoning as argued by Kitchener (1984). This will help Jean have a background and a foreword on what Mary needs in therapy and if, she Jean, is capable or cannot, based on a cognitive evaluation of the confidence aspect of the case, continue to counsel Mary. This will promptly lead to consulting with another counselor to help Mary. Jean has to account if the cognitive and rational respites are good for both the subjects and herself, and if, in her perspective, would they befit her (Hill, Glaser and Harden, 12). Through consultation Jean can be able to identify a better treatment. She and the colleague can re-examine the data Jean has collected about the patient and come up with a more decisive resolve. The new resolve might affect Mary and breach the ethics of confidentiality, but they are effective and would result to helping Mary once and for all. Not to honor the client's choice without compelling reasons would constitute a paternalistic response from the Jean (Hill, Glaser and Harden, 25). The considerations here should aim at making sure more benefits and less harm came to Mary conceptually regardless of her perception. Jean will continue to evaluate and consult about the case to find more appropriate resolves in principal. To consult with someone and document the consultation when in doubt is a mandatory practice which Jean should not ignore. Consultation is mandatory since the situation involves physical harm to both Mary and the baby and threats and circum ­stances in which abuse is susceptible (Hill, Glaser and Harden, 25). Responsibility Jean Is now bound in principal as the guardian to Mary. She has to follow up the case and make sure that Mary’s therapy continues so as to have her empowered to become independent and have the ability to have autonomy and an emotional balance so as to make rational decisions. Her commitment to Mary is to ensure Mary recovers and regains her autonomy Other considerations Jean should assess if the potential risk of Mary and the boy coming to harm and if all suggestions made to clients were meant to ensure clients' safety. She should make sure Interventions initiated to decrease the risk of the baby coming to harm. On the case of the mother, she should consult clinical opinions regarding clients' capacity so that she can assess if the mother’s ability to determine right from wrong. Consultation with other professionals and supervisors so as to have Mary watched and advised incase she is not within proximity of the facility. Works cited Brasseur. D (2001) Ethical considerations in clinical trials;(CPMP) Hill, M., Glaser, K., & Harden, J, () A feminist model for ethical decision making Murray, L., & Cooper, P. (Eds). (1997).   Postpartum depression and child development. New York: The Guilford Press. Nama.N., & Swartz.L., (2002): Ethical and Social Dilemmas in Community-based Controlled Trials in Situations of Poverty: A View from a South African Project : Journal of Community & Applied Social Psychology 12: 286–297

Saturday, September 14, 2019

Completed [email protected] Report

NATIONAL GENERAL CERTIFICATE Candidate report template (2009 specification) UNIT NGC3 – THE HEALTH AND SAFETY PRACTICAL APPLICATION Student number: Location: Date of review: Introduction including overview of area inspected and activities taking place This report follows an inspection of the building and yard located in †¦Ã¢â‚¬ ¦. in order to meet the requirements of the Nebosh NGC 3 practical application. The areas concerned with this inspection are the works building and one store in the yard and its immediate surrounding area.The building consists of a canteen area, an office for admin duties, two toilets, a locker room, a drying/store room for personal protective equipment (PPE) and a small store room. In the yard is one store for the storage of various outdoor work materials and tools. The premises are occupied by up to fifteen staff at any one time. Staff work on a rotation of day and night shifts and the building is used for messing, completing paper work and plann ing work. The yard and store are used for loading and unloading vehicles with work equipment to prepare for railway work.There were no members of staff on duty at the time of the inspection. Executive Summary Upon completion of the inspection I found there were several areas of concern which lead to breaches of the Health and Safety at Work Act (HSWA), the Regulatory Reform (Fire Safety) Order (RRFSO), the Manual Handling Operations Regulations, the Management of Health and Safety at Work Regulations (MHSWR) and the Provision and Use of Work Equipment Regulations (PUWER). The health and safety of the employees who are using the premises may also be at risk if some of these concerns are not addressed immediately.Failure to address these issues may lead to attention and possible enforcement action from the HSE and/or the Office of Rail Regulation (ORR). Breaches of statutory duty or failure to comply with improvement or prohibition notices may result in court action being taken which may lead to criminal prosecution and fines of up to ? 20 000 in a magistrates court and the possibility of up to 6 months imprisonment. A detailed description of the findings is listed below with reference to specific observations given in brackets.Main findings of the inspection Fire precautions The Regulatory Reform Fire Safety Order (RRFSO) requires that fire fighting arrangements must be provided in the workplace (18). Although there are fire extinguishers located throughout the building there is an absence of any extinguisher in the office. Therefore there is an urgent requirement to have extinguishers installed here as employees would be in extreme danger if a fire were to start in the office. The RRFSO also states that fire exits must remain free from obstructions at all times (1).The PPE blocking the fire exit is not only creating a tripping hazard but it is putting the health and safety of the employees at risk of becoming trapped in the building if a fire were to start. Ma nagement of Health and Safety Many of the observations are the result of a poor Health and Safety management system which could easily be rectified by members of staff and at a very low cost to the organisation. (2,3,8,10,12). Use of rail steel as doorstops presents a significant risk of slips, trips and falls and is a very easy problem to rectify.Other housekeeping issues such as tangled cables, hand cleaners being stored near eating and drinking utensils and overflowing waste paper bins are all issues that will present a very poor image to visitors but are low cost and not time consuming problems to resolve. These issues may also be in breach of the Management of Health and Safety at Work Regulations 1999. PPE. Issues The Personal Protective Equipment regulations state that all PPE must be suitably stored and maintained (1, 14). The PPE blocking the fire exit must be removed and all the old PPE in the store room should be disposed of and replaces as it is no longer fit for purpose .The heater in the drying room (6) also needs urgent attention as its purpose is to dry out PPE used by employees in wet weather conditions. With the heater not functional this has an impact on the ability to maintain the PPE to a good standard. PUWER Issues The Provision and Use of Work Equipment Regulations state that employers must ensure that all work equipment is suitable, maintained and inspected (7, 17). The old fax machine in the office has been out of use for quite some time with service tags out of date and there has been no effort to have it repaired or replaced.It is creating a tripping hazard as well as breaching PUWER. A similar situation has arisen regarding the water dispenser in the canteen. The employees have shown their concerns about not being able to use the machine and it is in serious need of repair or replacement. This is also creating a welfare issue which must be addressed. Manual Handling Issues There are some issues concerning heavy materials being stored at ground level (13, 20). This is in breach of the Manual Handling Operations Regulations 1992 and presents a high risk of a RIDDOR injury to employees lifting or moving these materials.As suggested these materials must be stored correctly and at waist level to prevent injuries from bending and lifting. This will prevent high costs through RIDDOR incidents and loss of productivity. Conclusions The building and yard are all of modern design with full refurbishments having been carried out as recent as 2007. Many of the hazards found were as a result of a lapse in general Health and Safety management and many of the observations could be rectified by simple maintenance and tidying up of the building and yard.This is a very low cost practice which in turn could improve the Health and Safety of the workforce. The employees have all had a very good level of workplace specific Health and Safety training with certificates on display on the notice board. However this training counts for li ttle if it is not put into practice on a daily basis. It appears there have also been many bad habits picked up over the years such as poor general housekeeping. Employers and employees should take pride in a clean and safe workplace and it also sets a good example to any visitors or potential clients.A safe workplace will also reduce the risk of accidents and ill health to employees and in the long run save money from unnecessary claims, losses of production and a poor corporate image. Recommendations: |Recommendation |Likely resource implications |Priority |Target date | |Fire exit door should remain free |PPE to be removed from exit area and signs to |High |Immediate | |from obstructions at all times. (1) |be erected advising to keep clear. | | |Fire extinguisher to be installed in |New fire extinguisher, ? 30, easy to install by|High |Immediate | |the office. (18) |a member of staff. | | | |Heater in drying room must not be |Wall brackets to be replaced, 1-2 man hours to|High |1 week | |used until it is re-attached to the |fit and reinstate heater to wall, approx cost | | | |wall. 6) |? 50. | | | | | | | | |Arrange for repair or replacement of |Repair could be very expensive, more practical|High |1 week | |drinking water dispenser. (17) |option may be to replace. ?200 approx. man | | | | |hour to install. | | | |Remove battery chargers from power |Install an extra plug socket to prevent |Medium |1 month | |when not in use, and establish better|tangling cables under chairs. Electrician for| | | |layout of cables. (8) |1 hour plus parts. 50 approx | | | |Arrange for a repair to be carried |Hire of a welder for 1 hour. ?50 approx. |Medium |1 week | |out on the entrance handrail. (23) | | | | |Dispose of old office swivel chair |Order the correct replacement chair. ?30-40 |Medium |1 week | |from canteen. 22) | | | | |Bracket for wall mounted first aid |New bracket approx ? 10 and less than 1 man |Medium |1 week | |kit to be replaced. (12) |hour to install. | | | |Remove cut-offs of rail steel from |Source correct doorstops or fit latches to the|Medium |1 month | |doors and keep doors closed whenever |walls.Approx cost ? 15 to fit. 1 man hour. | | | |possible. (2) | | | | |Yard store flooring to be cleared of |General clean up and disposal of any disused |Medium |1 week then review each | |obstructions to gain access to |and waste materials. 2 staff hours | |month | |shelving. 21) | | | | |Steel plates to moved from the yard |1-2 staff hours to store on shelving, |Medium |1 week then review every 3 | |area into the store and stored on |preventing injuries from lifting heavy plates | |months | |shelving at waist height. (20) |at ground level. | | | |Remove spray cans and all outdoor |General clean up of office by staff.Keep all|Medium |1 week then review each | |work equipment from office area. (9) |areas around and under desks free from | |month | | |clutter. 1-2 hours | | | |Install correct hand wash dispenser |Dispenser costs ? 5 a nd takes less than 1 man |Medium-Low |1 month | |in canteen. (4) |hour to fit. | | |

Friday, September 13, 2019

Discussion Essay Example | Topics and Well Written Essays - 2500 words - 1

Discussion - Essay Example Bazarov is a nihilist and believes that everything in this world is only true on the basis of basis of scientific proof. He only believes that everything that is old and traditional has no meaning in it until and unless it is proved scientifically. According to the words of Uncle Pavel in chapter 5, Bazarov is a nihilist â€Å"who respects nothing†. In responding to his uncle, Arkady, Bazarov’s friend informs his uncle, The personality of Bazarov that is explicit from this introduction about his being a nihilist shows him as a person who keeps faith in nothing and believes on experimentations and scientific results. Pavel’s idea that Bazarov respects nothing is somehow right as one who shows distrust in everything will have no reverence for it. Therefore, Bazarov is critical about the things and believes around him. He regards art as somewhat time wastage, which shows that he lacks the sensuousness of life. Bazarov is a character that is somehow ironic about everything around him. He believes in nothing. He is himself a doctor and feels that his profession and work is far more effective than the work of a poet. He also shows disregard for many concepts as he says, According to Bazarov, aristocracy, liberalism and other concepts are of no meaning as they are not useful in any aspect. He regards all these words as a waste of time. He is not a Russian but considers himself such because of his negligible linkage to Rome. He further explains himself, Hence, according to Bazarov, usefulness of objects and principles is an important aspect that cannot be negated. He feels that he is in benefit by negating the existence and reality of everything. Bazarov informs that Romans do something by recognizing its importance. As related to Romans, he also keeps acceptance for performances that are useful. He even negates any feeling for his country. When

Thursday, September 12, 2019

Psychology Questions Assignment Example | Topics and Well Written Essays - 250 words

Psychology Questions - Assignment Example Such doublespeak on the part of these â€Å"welfare groups† justifies the fact that animal research in psychology is indeed an unfair target of animal rights groups. 2. Endorphins are neurotransmitters similar to the narcotic drug "opiates" or opium, and "are released in the central nervous system during times of stress, such as physical exertion or physical injury, to protect us from pain" (Doyle, 2008, Pp. 60). Thus, from the above definition it is apparent that Endorphins are painkillers rather than pleasure chemicals; hence the joy experienced by the student is not a result of high levels of endorphin. 3. According to an experiment conducted by Wayne Messer and Richard Griggs, substantial extent of belief as well as involvement was observed in the paranormal among the college freshmen. Although the reasons for such belief varied from personal experience to media reports, more than half of those studied stated personal experience as their prime basis for belief in ESP. 4. Gestalt principles are concerned with the perceptual integration of sensory elements which involves several principles such as similarity, continuation, closure, proximity, etc. These principles have been extremely influential in understanding the perceptual system and contributed significantly to the field of research. These principles are not only offer, a new alternative to normal way of perception but are extremely simple to state, comprehend and

Wednesday, September 11, 2019

Others Essay Example | Topics and Well Written Essays - 1000 words

Others - Essay Example Relative to other companies, we provide a flexible way of working, employees can choose a time to finish the work at home. In addition, our company also saves on the cost of renting office space and daily maintenance. This is because our devoted staffs are allowed to carry out their tasks in the comfort of their houses. In this case, the company makes provision for all logistic requirements to facilitate workers in their day to day activities. The world’s economic system is fast changing due to the roles that international trade and investment is playing in the system of economic development. Due to cultural and language barrier in terms of trade, investment and cooperation, emerging concepts of translation services has led to a number of successful international trade negotiations. Consistent with the long-standing predictions, available data reveals an increase in international trade negotiations across the globe. Many States and policymakers have already recognized the importance of cultural competence in facilitating effective communication during negotiations. Internet-based translation has become increasingly popular even though a pivot translation service is required to fully realize the translation between non-English languages through cascading different translation services. It is with great effort that e-translate have made it their priority to develop a content-based coordination that aims at maintaining the consistency of the word meaning during the translation services. The number of languages used in internet has shown a rapid increment. For instance, those using English comprise of 40 percent of all the internet users, Asian language users represent 26 percent, European language users represent more than 30 percent excluding English users, while other languages users represent nearly 20 percent. This trend has a greater influence on the requirement of translation services among non-English language users, as well as between