Trolley Dodgers Case

Executive Summary The Trolley Dodgers was exposed that it had internal control problems existed. The other hand, found that employees embezzlement. The first part of this report identify and explain the characteristics of employee fraud indicated in Dodgers case. such as perpetrator must gains the trust or confidence of the person or company being defrauded. etc And then, the second part is explain the internal control weaknesses and understanding internal control objectives . The third part based on the understanding of the Committee of Sponsoring Organisations ‘internal control. Final part is recommendation for Dodgers internal control problems. Table of Contents Introduction3 Characteristics of the employee fraud in Trolley Dodgers case3 The internal control weaknesses in the Dodgers` payroll system4 The critical evaluation of the internal control problems in the Dodgers` payroll system5 Recommendation for Dodgers internal control problems7 Reference List:9 Introduction In this report, I will be divided into four parts. The first part will cover Identify and explain the characteristics of employee fraud . The second part is explain the internal control weaknesses that were evident in the Dodger’ payroll system . the internal control weaknesses include: no independent check and Dodgers don't have separation of duties, etc. The third part is to understanding the Committee of Sponsoring Organisations ‘ internal control framework to evaluate internal control problems. The COSO's internal control framework have five interrelated components. the five components includes: Control environment ,Control activities, Risk assessment , Information and communication and Monitoring. The final part is recommendation for Dodgers internal control problems. Characteristics of the employee fraud in Trolley Dodgers case Employee fraud is an employee within the company to improperly deceptive means to obtain the company's money or other property. Through understand to Romney and Steinbart for the employee fraud has a number of important characteristics. However, the analysis and interpretation in this case related to employee fraud Characteristics. One basic characteristics of employee fraud is perpetrator must gains the trust or confidence of the person or company being defrauded. In the case mentioned Edward Campos is operations payroll Chief. He is longtime working for the Dodgers . He was known not only for his work ethic but also for his loyalty to the club . However, His boss think Campos was on vacation ,He will came back to company and did the payroll. Dodgers Trusted him. The facts have proved that perpetrators has gained the trust of the company , His behavior is consistent with employee fraud of characteristics . Many employee fraud cases are the characteristics of perpetrators and employers to establish a good relationship of trust. Other case about Bess is cashier supervisor at the campus student health services(SHS)? she is trusted employee? she was able to commit this fraud undetected for nearly 13 years? why? But the answer is simply: Because don’t anyone suspected the SHS cashier supervisor because she was a trusted, well-liked employee. â€Å"Fraud research finds that most members of the general public fit the profile of the typical fraud perpetrator†(Peterson and Gibson 2003). But Dodgers’ case and Bess case similar, so to meet this characteristics of employee fraud. The fraud perpetrators use false or misleading information to obtain asset or money is the fundamental elements of employee fraud. This element is required no use other violent offenders, Other employee fraud is they the hide their tracks by falsifying records or other information (Romney and Steinbart 2009). Because he false wage income of workers, He registered about $ 2000 weekly wage employees. However, the real wages of workers earning $ 7 per hour. His salary more than 55% false. On the other hand, He completely controlled the payroll system for filling out the weekly payroll cards for the employees of the Dodgers. Because, He designed and implemented to payroll and only himself understand full payroll system. Other case admitted to manipulating work samples, falsifying records to cover up its poor performance as a Medicare contractor(Healthcare Financial Management 1998) . Demonstrate through their privileged position to falsifying records is general public fit the profile of the characteristics fraud perpetrator The internal control weaknesses in the Dodgers` payroll system Internal control refers the process implement by the corporate board of directors, managers and other staff, and provide reasonable assurance . The purpose of internal control is to ensure the reliability and accuracy of financial reporting, efficiency of operations, and compliance with laws and regulations. The internal control weakness in the Dodger’s payroll system include: 1. The Trolley Dodgers don't have independent check and performance . Because, Campos controlled the system so completely that he personally filled out the weekly payroll cards for each of the 400 employees of the Dodgers. 2. Trolley Dodgers should have must vacation for senior managers. Because, A management position working in a long time, then he will be more familiar with the internal control vulnerabilities, the possible implementation corruption. 3. The Dodgers don't have separation of duties, Campos is operations payroll chief. He designed and implemented of a new payroll system,. However, this is only himself understanding of all system operations. He was the trusted employee who got trusted too much, However,that Campos took advantage of his authorization. He came back during vacation to do the payroll. On the other hand, Camps routinely inflated the number of hours worked by several employees and then split the resulting overpayments fifty-fifty with those individuals. These employees pay $ 7 per hour, but these employees weekly wage approaching $2000. He did not ensure the integrity of assets and reliability of financial reporting. This information is also proved that the internal control failed to arrived goal of the segregation of duties. Enterprises to integrity and strengthen the internal organization, it is the economic activity of firms for planning, directing and controlling the organizational basis, the core problem is a reasonable segregation of duties. Under normal circumstances, Dealing with each business or the economy in the whole process a few important aspects, Companies need to be up to the two departments or two or more departments, two or more staff for the purpose of mutual control. The critical evaluation of the internal control problems in the Dodgers’ payroll system What is internal control ? Different people have different interpretations. General people to understand the internal control for the organization to reduce work of the decision-making errors and defects in the implementation of the control, These controls may be internal oversight, it may be management manuals, rules and regulations. These theories are not wrong, but not comprehensive. In accordance with the internal control theory, these are only part of the internal control, but not all. Internal control theory suggests that internal control is a systematic framework, It is built on the basis of risk management. The five elements include: Control environment ,Control activities, Risk assessment , Information and communication and Monitoring . (Romney and Steinbart 2009). We call this architecture as Committee of Sponsoring Organisations’ (COSO) internal control framework. The internal control integrated framework has been widely adopted as the principal way to evaluate internal controls. Will through the five elements to evaluate the internal control problems with the Dodgers’ payroll system. The control environment is the establishment, Strengthen or weaken the specific policies, procedures and their impact on the efficiency of the various factors, mainly refers to the major factor. Control environment have a direct impact on the implementation of internal control and execution of business objectives and related to the overall strategic objectives. Control environment, including the values of employees, personnel competence, management's business model, the allocation of rights and responsibilities. In this case have found problem is Trolley Dodgers no reasonable structure and clear division of responsibility approach. Because, Campos is payroll chief. However, Campos completely controlled the payroll system for filling out the weekly payroll cards for the employees of the Dodgers. Therefore, the formation of a single department, resulting in no mutual constraints of the internal control system. The control activates is Instruction is to help executive management policies and procedures. It throughout the organization, at all levels and functions, including a variety of activities such as approvals, authorizations, confirmed that adjustment, business performance evaluation, asset protection and separation of duties. The Trolley Dodgers don't have separation of duties, However,that Campos took advantage of his authorization. He came back during vacation to do the payroll. Risk assessment is to identify and analyze the process of achieving goals related risks, which with the economy, industry, regulatory and operating conditions are constantly changing, the need to establish a mechanism to identify and deal with the corresponding risks. Dodger’s case cannot be any problem in this regard. Information and communication is surrounding the control activities are information and communication. From internal and external information must be a certain format and time interval to confirm the capture and transfer to ensure the company's employees to perform their respective duties. Effective communication is a broad communication, including the enterprise from top to bottom, bottom-up and horizontal communication. Effective communication includes the relevant information with parties outside the enterprise effective communication and exchange, such as customers, suppliers, administration and shareholders. Dodgers does not have very good communication, so senior managers do not understand the financial statements of a problem. Monitoring is the entire business process must be monitored. Through the normal management and control activities and staff activities in the course of his duties to monitor, to evaluate the quality of operation of the system. Evaluation of different steps depending on the scope and implementation of risk assessment and monitoring program effectiveness. By understanding the Dodgers case can determine a great part of this monitoring problem. Dodgers not have normal company monitoring department. Lead to administrator can’t find employee fraud. Recommendation for Dodgers internal control problems Based on understanding of the COSO' internal control framework and the Dodgers facts, I recommend Dodgers to strengthen its internal control system. Internal controls perform three important point, segregation of duties , strengthen the monitoring and Must ensure that the accounting documents and accounting records of the completeness and correctness. All of those three are suitable for Dodgers’ situation. Three proposals are as follows: 1. When these functions are combined in one individual, it is possible to the misappropriation asset and conceal the crime by manipulating the related records ? such as overpayment 55% with those employee. So, When the economic activity of firms for planning, directing and controlling the organizational basis, the core problem is a reasonable segregation of duties. Under normal circumstances, dealing with the whole process of business of each economy, Must two department or more than two departments, two or more two employees take responsibility, its purpose is to restrict each other. Therefore, Separating the incompatible functions of cash recording and cash custody, independent check of cash received and cash deposited, The mandatory vacations with other personnel performing duties during the employee's absence. 2. Dodgers need to strengthen monitoring. However, it is necessary to establish an internal audit department. Internal audit is to strengthen the internal control system is a basic measure. Internal audit responsibilities include the review of accounts, It also includes inspection, evaluation of internal control system is perfect. Through the company's financial report of audit. The audit report submitted to the Board of Directors. Thus ensuring the company's internal control system more perfect. 3. Must ensure that the accounting documents and accounting records of the completeness and correctness. Because in this case found that the perpetrators falsified accounting documents. Conclusion Through the analysis of the Trolley Dodgers’ case, we found internal control have weakness It don't have separation of duties and don't have independent check and performance. Also, Dodgers had internal control issues according to the Committee of Sponsoring Organisations’ (COSO) internal control framework . Analysis of the case of internal control, and finally gives three suggestions. Recommendations include segregation of duties , strengthen the monitoring and Must ensure that the accounting documents and accounting records of the completeness and correctness. Reference List: Book references: Romney, MB & Steinbart, PJ 2009, Accounting information systems, 11th edn, Pearson Prentice Hall, Upper Saddle River. Academic Journal articles references: Bonita K Peterson and Thomas H Gibson. ‘Student health services: a case of employee fraud’ In Journal of Accounting Education 2003 21(1):61-73 HFM (Healthcare Financial Management); ‘ Illinois Medicare carrier guilty of fraud, agrees to a $144 million settlement. ’ September 98, Vol. 52 Issue 9, p10, 1/4p LIN LIN Trolley Dodgers Case CASE STUDY: THE TROLLEY DODGERS 1. Identify the key audit objectives for a client’s payroll function. Comment on both objectives related to tests of control and those related to tests of control s and those related to substantive audit procedure. The key audit objectives for client’s payroll function in this Trolley Dodgers Case are: i. Occurrence ii. Completeness iii. Accuracy iv. Posting & Summarization v. Classification vi. Timing i. Key Audit Objective : Occurrence Dodgers must recorded payroll payments for existing employees only and should have separation of duties for each task. Test of Control: Examine internal control to see if the payroll payments are for exiting work and existing employees. The test could be examining all the workers time cards, personnel files and review organization chart. They also can discuss with employees and observe duties being performed. The tests would examine printouts of transactions rejected by the computer as having nonexistent employee numbers. Substantive Test of Transactions: The test to see if the right dollar amount in the payrolls were recorded and paid properly. They also test to review large dollar amount in the journal entries, general ledger and payroll earnings. Examine cancelled checks for proper endorsement could be compare with a personnel record. ii. Key Audit Objective : Completeness Dodgers must record all existent payroll transactions. Test of Control: The test is to see if the existing payrolls are recorded. If employees do not get any payment, so they can directly report to the employer. They also test to review the renumbered payroll check to find the missing one. Substantive Test of Transaction: They can compare the book and payroll bank statement. Therefore, they will prove the bank reconciliation and can look for unmatched dollars amount. iii. Key Audit Objective : Accuracy Dodgers recorded payroll transactions are for the amount of time actually worked and at the proper pay rates accuracy. Test of Control: The test is to see if the right hours and right rate are recorded and tax withholding is correct. Batch totals are compared with computer summary reports. Auditors could examine authorization in payroll records and personnel files. Substantive Tests of Transaction: To test for exact dollar amount, auditors could recalculate gross and net pay. They also can compare pay rate with the industry, review cancel check withholdings by referring to tax tables and authorization forms in personnel file. iv. Key Audit Objective: Posting and Summarization. Dodgers recorded payroll transaction properly included in the master file also properly summarized. Test of Control: When payroll master file totals are compared with general ledger totals, auditors should examine initialed summary total reports indicating that comparison has been made. They also must examine indication of internal verification. Substantive Test of Transaction: Test clerical accuracy by footing the payroll journal and tracing postings to the journal ledger and the payroll master files. v. Key Audit Objective : Classification Dodgers classify all payroll transaction properly and efficiently. Test of Control: They should review charts of accounts. If the account classifications are internally verified, then they can examine indication of internal verification. Substantive Test of Transaction: They can review time cards and job ticket, and trace through to labor distribution. They should compare classification with chart of accounts or procedures manual. vi. Key Audit Objective : Timing Dodger must record all payroll transaction immediately, on the correct date and right amount. Test of Control: Auditors should examine procedures manual and observe when recording takes place and examine indication of internal verification. Substantive Test of Transaction: The auditor compare date on checks with date in the payroll journal and compare date on check with date the check cleared the bank. 2. What internal control weaknesses were evident in the Dodgers’ payroll system? Internal control is a process, affected by an entity’s board of director, management and other personnel, designed to provide reasonable assurance regarding the achievement of objectives in reliability of financial reporting, effectiveness and efficiency of operations and compliance with laws and regulations. Internal control weakness in the Dodgers’ Payroll System are from the design of internal control, no independent check and performance, no separation of duties, the weakness of work environment, and required vacation for senior manager. . Design of internal control Campos, the operations payroll chief have designed the internal control by himself and implemented a new payroll system that only can be fully understand by him. As we know, the purpose of design the internal control is to prevent or detect material misstatement in the financial statement. Due to this case, Campos can easily commit fraud because there are no other people that can understand the design of the internal control. ii. No independent check and performance Campos controlled the system so completely that he personally filled out the weekly payroll card for each of the four hundred employees. He can record any fraudulent statement because there is no evidence that shows whether the record is reliable or not. iii. No separation of duties Campos took advantage of his authorization because he was the trusted employee who got trusted too much from Dodges’. When he was on vacation, he came back and did the payroll. There is no separation of the custody of assets from accounting. A person who has temporary or permanent custody of an asset should not account for that asset. This is because by allowing one person to perform both function increases the risk of that person disposing of the asset for personal gain and adjusting the records to cover up the theft. As we can see in this case, Campos was the only one who responsible for every task. iv. Weakness of the work environment There is collusion between employees and management. This showed that both Campos and his cohort have low work ethic. Campos routinely inflated the number of hours worked by several employees and then split the resulting over payment fifty-fifty with those individuals. In addition to this, Campos also embezzle several hundred thousand dollars from his employer. 3. Identify audit procedure that might have led to the discovery of the fraudulent scheme mastermind by Campos. Audit procedure is the detailed instruction for the collection of a type of audit evidence that is to be obtained at some time during the audit. i. The auditor must understand clearly the flow chart Auditor should go through the Dodger’s payroll flow chart. The auditor must understand clearly the flow chart. From that, the auditor can trace how the payroll system is going on actually. Then, the auditor would see there are no independent checks that have been done by Campos. The payroll department also does not have segregation of duties and all that work is done by Campos only. ii. The auditor can interview employees in payroll department. The auditor can interview employees in payroll department. The auditor can ask whatever question that they think it’s very important and need to know. Like, how much Campos pay for daily operations works for every level of staff, and how Campos manage the time card. The auditor will know more detailed about the payroll process. ii. The auditor test for nonexistent employees For make sure the all transaction that have recorded by Campos and payroll department is really exist and they make payment to the non fictitious employees, the auditor compare names on cancelled checks with the time card have created. The auditor can scan the endorsement on cancelled checks. Furthermore, auditor also can make comparison on personal fi les of employees with time card that created. Other than that, the auditor can run test of control by selected transaction in the payroll with Human Resources department. The auditor can select a week check transaction and examine the first fifty checks, select the fifty checks with the largest amounts, select the checks randomly or select those checks the auditor thinks are most likely to be in error or a combination of this method could be used. Besides that, the auditor request surprise payroll payoff from payroll department. When the auditor requests for payroll payoff suddenly, for sure the payroll department do not chance and do not have enough time to make correction on their system. So, Auditor will see the real transaction that have make by that department. Finally, the uditor can trace the misstatement, fraud and error easily. iv. The auditor tests for fraudulent hours Other than that, the auditor also can reconcile the total hours paid in the payroll records with and independent record of hours worked. Auditor would see, if payroll record transaction is true based on the time card or not. The auditor can trace if the record keeping employee s have intention to do that fraud. v. The auditor compare pay rates with the same positions in other baseball team in the league. The auditor also should understand business nature and make comparison with another similar business nature. From that result, the auditor will know how much is exactly pay rates usually paid to the professional baseball. After done that activity, the auditor is able to identify the pay rates that put by Campos to the every level worker is it relevance or not. vi. The auditor examines the large payroll checks. Last steps, that auditor use to discover the fraud is by examine the largest payroll checks out. The auditor reconciles the checks between the payroll record, time card, and all relevance data. Auditor would see which one fictitious transaction that has been made by Campos.

Social Studies Sba on Poverty

Name:Nicholas Benjamin School:Ferncourt High school Candidate #: Centre #: 100035 Territory:Jamaica Teacher:Ms. M. Reid Title:Unemployment within the community of Browns Town Table of Contents Chapter one (1)Acknowledgement Introduction Statement of the problem Reasons for selecting area of research Method of investigation Chapter two (2)Instruments used in data collection Procedures for data collection Chapter three (3)Presentation of data Chapter four (4)Analysis and interpretations of data Chapter five (5)Statement of findingsRecommendations and implementation strategy Bibliography Introduction Browns Town is a small community located in St Ann Jamaica. The Researcher has been a resident of the community for the past 16 years and has observed that there is a very high level of unemployment within the community over the years. The Researcher has decided to conduct a research to find the major causes, and effects of unemployment, and also to find the solutions to the problem. Acknow ledgement The Researcher would like to thank following persons for their help in the completion of this research. Related article: Social Studies SBA on Drug AbuseThe respondents for their valuable time spent answering the questionnaires. My teacher, Miss Reid for her guidance. The researcher would also like to thank his mother and fellow classmates, for their kind support and encouragement. Statement of the Problem What factors account for the high rate of unemployment within the community of Brown’s Town and how is the community affected? Reasons for selecting area of research The Researcher has observed that there is a high level of unemployment in the community of Brown’s Town and would like to further examine the causes and effects to find a solution for the problem.Method of investigation The researcher has decided to use printed questionnaire as a means of collecting data. According to the oxford dictionary, a questionnaire is a set of printed questions for completing a survey. The advantages of using the questionnaires are as follows: * It requires little time to be complet ed. * It can be completed at the convenience of the respondents. * It guarantees confidentiality since the respondents are not required to attach their names. * Distribution and collection of questionnaires are not time consuming. QuestionnaireTopic:What factors account for the high rate of unemployment within the community of Brown’s Town and how the community is affected? Instruction:This is not a test; answer all questions as truthfully as possible. Place a tick at the appropriate answer or fill out where necessary. 1) What gender do you belong to? Male Female 2) What age group do you belong? 18-25 years 25-33 years 34-40 years 41- over years 3) How long have you been living in the community of Brown’s Town? 1 year 1-2 years 3-4 years 5 years and over 4) Do you think unemployment is a major problem in the community of Brown’s Town?YES NO 5) Which gender do you believe most unemployed people belong? Male Female 6) What is the major cause of unemployment? a) No t fully qualified b) Lack of employment opportunities c) High transportation cost d) Other __________________________________ 7) How do you believe unemployment affect the individual? __________________________________________________________________ ____________________________________________________________________ 8) How does unemployment affect families in the community of Brown’s Town? a) Poverty ) Absenteeism(one parent leaving to find employment in another area) c) Prostitution d) High stress level in families 9) How do you believe unemployment affect the community? a) Increase crime and violence b) Increase in poverty c) Migration of skilled and qualified persons d) More Juvenile delinquents 10) How does unemployment affect the children in families? a) Absents from school b) Lack of Proper health care c) Lack proper nutrition d) Children becoming delinquents 11) Do you believe being enough is done to lessen unemployment? Yes No 12) Give reasons for your answer in 11 above. _______________________________________________________________ ______________________________________________________________ 13) Which of the following do you think is responsible for the high level of unemployment in the community of Brown’s Town? a) The individual b) The government c) The Business community d) Other ___________________________ 14) Do you believe the problem of unemployment can be alleviated in the community of Brown’s Town? Yes No 15) What can the community do to reduce the high level of unemployment? a) Provide skills training centers b) Provide employment opportunities ) Help individuals to get fully qualified d) Encourage Entrepreneurship Procedures for collecting data The research was conducted in the community of Brown’s Town. A total of ten questionnaires were given to randomly selected respondents. Of these ten (10) respondents, four (4) were males and six (6) were females. The respondents lived in the area one (1) to ten (10) years. Some of the questionnaires were immediately completed and returned while others were collected the following day. All (10) questionnaires were completed and returned. Figure 1:A pie chart showing the responses question # 4.Do you think unemployment is a major problem in the community of Brown’s Town? In the pie chart above nine (9) or ninety percent (90%) of the respondents agreed that unemployment is a major problem in the community of Brown’s Town. One (1) or ten percent (10%) said no. Figure 2:Bar graph showing the responses to question # 6. What is the major cause of unemployment in Browns Town? In the bar graph above two or twenty percent (20%) of the respondents agree that high transportation cost is the major cause of unemployment in Brown’s Town. Three(3)or thirty percent(30%) believe not fully qualified.The remaining five (5) or fifty percent (50%) said lack of employment opportunities. Figure 3: A Bar Graph showing the responses to question # 8. How does unemployment affect families in the community of Brown’s town? In the Bar Graph above four (4) or forty percent (40%) believe unemployment increase high stress level in families, two (2) or twenty percent (20%) it increases Prostitution, one (1) or ten percent (10%) believe there is an absenteeism (One parent leaving to find employment in another area). The remaining three (3) or thirty percent (30%) believe unemployment affects the amilies in the community of Brown’s Town by means of poverty. Figure 5:A pie chart showing the responses question #11. Do you believe enough is being done to lessen unemployment? The pie chart above states three (3) or thirty percent (30%) of the respondents agreed that enough is being done to lessen unemployment in the community of Brown’s Town. seven (7) or seventy percent (70%) disagreed. Figure 4:A table showing the responses to Question #9. How do you believe unemployment affect the community? Responses| # of Responden ts| % of Respondents| Increase Crime and Violence| 5| 50%|Increase in poverty| 3| 30%| Migration of skilled and qualified workers| 1| 10%| More juvenile delinquents| 1| 10%| total| 10| 100%| In the Table above five (5) or fifty percent (50%) of the respondents believe there is an increase in crime and violence. Three (3) or thirty percent (30%) think there’s an increase in poverty. One (1) or ten percent (10%) believe that skilled and qualified workers have migrated . The remaining one (1) or ten percent(10%) believe there are other ways to reduce the high level of unemployment. Figure 6: A Bar Graph showing the responses to question #13.Which of the following do you think is responsible for the high level of unemployment in the community of Brown’s Town? In the bar graph above four(4) or forty percent (40%) of the respondents agree that the individual is responsible for the cause of unemployment in Brown’s Town. Another four (4) or forty percent (40%) believe t he government. One (1) or ten (10%) of the respondents thinks it is the business community and the remaining one (1) or ten percent (10%) said others are responsible for the high level of unemployment in the community of Brown’s Town. Figure 7:A Table showing the responses to Question # 15.What can the community do to reduce the high level of unemployment? Responses| # of Respondents| % of Respondents| Provide skills training centers| 3| 30%| Provide employment opportunities| 4| 40%| Help individuals to get fully qualified| 2| 20%| Encourage Entrepreneurship| 1| 10%| Total| 10| 100%| In the Table above three (3) or thirty percent (30%) of the respondents believe the community should provide skills training centers to reduce the high level of unemployment . Four (4) or forty percent(40%) think the community should provide employment opportunities.Two (2) or twenty percent(20%) believe the community should help individual to get fully qualified . The remaining one (1) or ten pe rcent(10%) believe there are other ways to reduce the high level of unemployment. Analysis and interpretation of Data According to google. com/dictionary unemployment is a situation in which people are without jobs either because they are unwilling to accept available jobs or because there are no jobs available. Based on the research conducted, unemployment is a major problem in the community of Brown’s Town.This is illustrated in figure 1, a pie chart showing 90% of the respondents saying yes unemployment is a major problem in the community while the remaining 10% said no. The research has also revealed that unemployment has many causes. Based on the responses of the respondents, where 10% percent believed that high transportation cost is a major cause of unemployment, 40% believed lack of qualification is the cause and another 30% said lack of employment opportunities while the remaining 20 % said there are other major causes of unemployment in the community of Brownâ€℠¢s Town. Unemployment affects families in the community in many ways.The research states in figure 3, that 40% of the respondents believe this causes high stress level in families. 20% believe it causes female members of the family to become prostitutes. And 10% believe that it causes absenteeism of one parent trying to get employment opportunity in another area. The remaining 30% thinks it causes poverty in the family because they are not earning so they become poor. Unemployment affects the community in many ways also. According to the research, one major way is an increase in crime and violence as illustrated in figure 4 where 50% of the respondents believed this. 0% of the respondents believed it increases poverty, 10% believed that there is a migration of skilled and qualified persons. The remaining 10% believed there are more juveniles delinquents. According to figure 5, it is shown that 70% of the respondent believe that enough is not being done to lessen the high level of un employment in the community of Brown’s Town and the remaining 30% percent state that enough is being done. The responses state that 40% of the respondents believe that the individual is responsible for the high level of unemployment in the community of Brown’s Town. Another 40% believe the government is responsible. 0% of the respondent states it is the business community while the remaining 10% states other persons are responsible. Based on the responses of the respondents, there are many things that the community can do to reduce the high level of unemployment. As illustrated in figure 7 which show the responses to question number 15. What can the community do to reduce the high level of unemployment? 40% of the respondents believed that the community should provide employment opportunities, 20% believed the community should help individuals get fully qualified and 30% believe they could provide skills training centers.The remaining 10% believed the community should encourage entrepreneurship as it would provide employment. The Researcher agrees that unemployment is a major problem in the community of Brown’s Town. This problem is having a negative effect on the community and should not be allowed to increase, based on the other social issues to which it contributes. The researcher believes the following steps should be taken to solve the problem The government should ensure that all students leaving secondary schools get the opportunity to go to college or get a skill by having a special fund for this purpose.The government can also invite other Caribbean nations to set up businesses in the country to create employment for persons. Statement of Findings Based on the research conducted the researcher made the following findings. 1. Unemployment is a major problem in the community of Brown’s Town. 2. The major causes of unemployment are lack of employment opportunities, high transportation costs, and persons not being fully qualifi ed. 3. Unemployment affects the community in the following ways. Increase in crime and violence, increase poverty and the migration of skilled and qualified persons. . Unemployment affects the families by increasing their state of poverty, causing one parent to leave to find employment in another area and high stress levels on the home. 5. unemployment affect the children in families by preventing them from attending school, the lack of proper health care, lack of proper nutrition and children becoming delinquents. 6. Unemployment can be alleviated in the community of Brown’s Town. 7. The community can do the following to reduce unemployment. Provide skills training centers provide employment opportunities and help individuals to get fully qualified.Recommendations and implementation strategy The Researcher would like to make the following recommendation as a solution for the high rate of unemployment within the community of Brown’s Town. There is a great need for pers ons to become fully qualified. If the various social groups such as the church and the community clubs would sponsor persons from the community who are unable to pay their tuition fees for tertiary education, that would help a great deal. These persons upon completion of their education should in turn help others in the community achieve a higher level of education and skills.Club groups should try to get the governments help to open a skills training center within the community where persons can learn a skill. Later these individuals should open businesses to provide employment for themselves and others in the community. Bibliography Ramsawak, Rampersad, Umraw, Ralph R. Modules in Social Studies (3rd Edition) Caribbean educational Publishers 2002-2003 Unemployment retrieved from http://www. www. wordiq. com September 18, 2012 http://www. images. search. yahoo. com

Coke vs Pepsi strategy Essay

Coke v. Pepsi – 5 Forces Analysis Industry concentrate produces High intensity (depends on price/advertising cost/ high number of substitutes(low calorie drinks/no carb drinks/ not carbonated drinks like orange juice) Pepsi products /Coke products New Entrants (barriers/rivalry) High Intensity-Brand recognition dominant market/ patents on style and colors Network relationships & high cost of entry established such as distribution, warehouse, bottlers, and shelf-location high marketing costs Coke dominance on international market makes it hard for Pepsi to enter international markets where Coke is dominant (Mexico) Suppliers (Bargaining Power of Supplier) Medium intensity- Coke and Pepsi can and do renegotiate contracts with bottlers on prices, marketing, distribution territories, and etc. High intensity- for new entrants because the bottlers determine price of product (price takers), shelf- place is determined by retailer and less price discount control. There is a small number of important suppliers since Coke and Pepsi supported suppliers to buy other smaller suppliers to keep up with their needs. Buyers (Bargaining Power of Buyers) High Intensity- due to the high number of substitutes, health concerns, and few key buyers (fountain outlets/vending machines) E.g.) Coke and Pepsi battled for the right to sign a contract with fast food restaurants like Burger King. Substitutes ( threat of substitutes) Medium Intensity- high number of substitutes(low calorie drinks/no carb drinks/ not carbonated drinks like Orange juice /ice tea/ flavored water/etc. Low intensity – competition among other pop drink because it’s based on brand recognition.

Project 8 Speech or Presentation Example | Topics and Well Written Essays - 1250 words

Project 8 - Speech or Presentation Example These parameters generate secondary parameters such as total cost, total revenue, average cost, and marginal revenue. All of them are interrelated. This assignment studies the interrelationship of these parameters using two equations: inverse demand and average cost. The inverse demand equation is represented by p = 800 – q and the average cost equation is expressed by c = q + 100 + 500/ q. The following sections present the interdependency of the above-mentioned primary and secondary parameters of the price and demand relationship. The inverse demand equation is p = -q + 800. Therefore, the demand equation is q = - p + 800. This equation is coded in the Mathematica program to draw the 2D plot of the demand curve. The plot is drawn on the q-p plane; where q is independent variable quantity and p is the dependent variable demand. The plot is shown in Figure 2. Given Inverse demand function is p= -q + 800; therefore, Demand function is q = -p + 800. The formula for the calculation of Elasticity of demand is E = = *d(-q+800)/dq. This formula is coded in the Mathematica , which are shown below. The demand elasticity for price, p =1 is E = -1/799. Since E Given average cost function, AC = q + 100 + 500 / q. For total quantity q, the total cost function is TC = (q+100+500/q)*q= q2 + 100q + 500. Marginal cost, MC is the tangent to TC function, which is expressed as The MC function will be expressed through q variable. The solution is MC = TC’[1]. The solution is coded in Mathematica, which are shown below. We use the 3D profit function, f(π3D) = pq - q2 -100 q - 500. In this equation, p and q are independent variables. At the same time, for a given value of p there is a specific value of q. We find the values of q for p using p = - q + 800 equation. We assign p from 1 to 10 with interval 1. The 3D function and their arguments are coded in Mathematica. We have included a table of π3D = f (p, q)

The role of Nursing Theory Assignment Example | Topics and Well Written Essays - 500 words

The role of Nursing Theory - Assignment Example The significance of having a clear defined body of theory in nursing consist of improved professional status for nurses, better patient care, guidance for research and education, and enhanced communication between nurses. This is because nursing aims at developing a unique body of knowledge. Chinn and Kramer (2010) add that theory: helps nurses to explain, describe, and predict everyday experiences; aid come up with a criteria to measure the quality of nursing care; improve nursing autonomy; and offer a basis for collecting valid and reliable data in relation to clients’ health status that are crucial for efficient decision-making together with implementation; assist build a common terminology in home health to be used to communicate with other health practitioners. There are various theories of nursing. Burns and Grove (2009) affirm that since the purpose of nursing education is to train competent nurses, it usually relies on theory. The nursing theory plays a very crucial role in drawing attention to the vital elements of nursing, for instance, the concept of home health, patient, and the environment of the patient, as well as the care nurses give. In this regard, in nursing education the nursing theory offers a more general focus for curriculum design. The study of theory by any nursing student is essential since it assist one to comprehend the career they have chosen, its motivation, vibrancy, and fluidity. Moreover, the nursing theory also guides curricular decision making. The relationship between theory and research is undoubted. Nurses require the results of nursing research if they are to offer the best care (Alligood & Tomey, 2009). To that effect, the applicability of the role of theory in nursing research, it provides a framework for generating new ideas and knowledge. According to Burns and Grove (2009), research without theory leads to in discreet information that does not add to the accumulated knowledge of the

Resolution of disputes by subcontractors through arbitration in FIDIC Dissertation

Resolution of disputes by subcontractors through arbitration in FIDIC construction - Dissertation Example If there is any delay beyond the deadline, it may cause financial losses to the employer and hence, he may claim damages from the contractor for the losses suffered due to late completion of the construction project. To avoid this , most of the construction contract forms will include a provision for the parties to the contract to agree upon on monthly or weekly or on a daily basis for delay due to the contactor which is known as liquidated and ascertained damages .(LAD). The main objective of LADs is to notify the employer’s prerogative to claim damages for the infringement of a condition by a contractor to finish the work within the deadline1. Unprecedented scenarios are unavoidable element of every construction contract. ... ld† (â€Å"D & B†) or an EPC (Engineering, Procurement and Construction) contract, which is a contractual arrangement thereby imposing the entire accountability for construction and design of the work on a contractor. The phrase â€Å"turnkey â€Å"refers that after the finishing up the work, the contractor is only hand over the key to the owner or the employer to start the operations of the constructed project2. Delays in construction contracts can be classified as excusable or non-excusable. Excusable delay means a delay which may justify an prolongation of performance of contract’s time and some examples of excusable delays are unpredictable weather, changes initiated by the employer, issues with the project designs, acts of god, delays in receiving equipments, which is supplied by the owner, varying or differing work-site conditions, delay due to awarding of contract and labour disputes. If the main contractor is eligible to claim time extension due to unpre dictable weather conditions, subcontractor may be also eligible to claim time extension if the subcontract contains a â€Å"flow down† clause thereby obligating the conditions in the main contract which is automatically applicable to the subcontract also and as it includes an analogues excusable delay provisions3. Under the non-excusable delay, the contractor bears the risk of outcome and cost, not only for himself but also for the resulting effect on the others like subcontractors also. Due to mismanagement, a main contractor may encounter delays, which will also the delay the work done by the subcontractor. In such cases, the main contractor may be accountable to the subcontractors but not to the employer. The notion of non-excusable delay is employed chiefly as a shield to turn down the request for claims for

The Earliest programs to counter discrimination in public employment Case Study

The Earliest programs to counter discrimination in public employment - Case Study Example Thus employers are subject to a framework of rules and regulations that seek to ensure the obligations of employers to employees. However the recent developments in the sphere of employment relationship have demonstrated that a number of new factors have forced both employers and employees to mutually agree on certain non-extant or poorly defined rules and regulations. For instance when the labor law is ambiguous the employment relationship becomes much more individualistic. In other words when an employment relationship does not exist it is almost impossible to define the legal outcomes such as rights and obligations of the relationship. In such a situation the employer and the employee might develop a vague and individualistic employment relationship (Guest & Peccei, 1994). The same applies to triangular employment relationship in which the employee might sign the employment contract with the agency rather than with the end-user. In such a situation the employment relationship might become too individualistic. The same principle can be applied to the disguised employment relationship in which the employee is treated by the employer as a non-employee without the rights provided by law and therefore minus the legal obligations cast on the latter by labor legislation. In other words it is an individual arrangement between the employer and the employee. The legal relationship between the employer and the employee defines the very essence of the employment relationship. However it has been pointed out by critics that the existing labor legislation and social security provisions do not adequately cover up the requirements of employees. In fact the employment relationship has become more or less an individual arrangement devoid of universal contractual obligations as found in International Labor Organization’s (ILO) documents. This phenomenon has acquired a new dimension under different disguises and ruses adopted by employers and imposed

Marketing Plan Essay Example | Topics and Well Written Essays - 750 words

Marketing Plan - Essay Example The cafe also sports a small but enough accommodating library along with some soft music and mood lighting to give a relaxing environment to its customers. With its light menu and other value added services like soft music and a small library, the customers have become addicted to the comfort and coziness offered by Moods Cafe. THREAT FROM COMPETITION The cafe in the near future will face tough competition from two of the international giant franchises namely McDonalds and Starbucks coffee. The two chains of fast food and coffee will be opening around in a period of six months and the customers can barely stop themselves from talking about it. Moods Cafe foresees a loss in its customer base to Starbucks with its state-of-the art technology deployed at the outlet along with McDonald’s world famous burgers (Jakle et al, 1999). Moods Cafe on the other hand, must come up with a strong marketing strategy in order to stop Starbucks and McDonalds from invading into Moods’ terr itory. COMPETITIVE MEASURES Moods Cafe’s strength is its personalized service and the light environment which people enjoy the most. The most it can do is to add more value to its services rather than totally revamp the brand image of Moods Cafe (Bennett, 1991). Revamping Moods to a more upscale restaurant, bistro or a bar would bring it under head-on competition with McDonalds and Starbucks (Ritzer, 1998; Read, 2010). McDonalds being a fast food chain, would rather focus on drive-way sales and quick breakfast or meal for the customers whereas, Starbucks on the other hand, would impose a more threat to Moods Cafe. As the customers are offered value added services like free Wi-Fi internet usage along with a wide range of coffee flavors and light snack/breakfast, Moods is bound to face tough competition from Starbucks. Customers looking for some time to relax or even work with a coffee on the table would go to Starbucks. One advantage which Moods Cafe will have over Starbucks w ould be the flexibility of the store environment. Starbucks being an international chain, will have to adhere to strict international guidelines however, Moods Cafe can mould itself in accordance to the tastes of the customers (Bennett, 1991). Moods Cafe will position itself as a cafe with personalized service where the customers will truly relax and feel like next to being at home. McDonald’s peak time is considered breakfast or lunch where the people stop by to have a quick meal whereas, Starbucks can be considered as next to being at work but in a more relaxed environment. People stop by for breakfast, to wait for someone or something, to kill time etc (Read, 2010). Moods Cafe’s Point of Difference would be that it will take the customers away from work and the daily scuttle of the city. Its Unique Selling Proposition would be its relaxing, soothing environment along with its personalized service (Bennett, 1991). In order to create a more compatible market offering, Moods Cafe would also incorporate Wi-Fi technology in order to provide what its competition would be providing. Besides this, as mentioned above, Moods Cafe would be positioned as a place which would feel like next to being home. This would be used as a strategy to compete with both McDonalds and Starbucks which will be positioned as a more upscale brand with little or no personalized serv

Global Theroy and Plan Essay Example | Topics and Well Written Essays - 500 words

Global Theroy and Plan - Essay Example Furthermore the impact that this would have on other dimensions such as human resource management planning would be vast. The first and foremost element of my personal theory of global executive management development is centered around three principles which are aligning the needs of employees with the organizational objectives of the company, ensuring regular cross-cultural communication training takes place and finally putting in place policies that ensure positive relationship building. Aligning the needs of employees with the objectives of the organization is important to personal management development. It can be the case that in many organizations there is disequilibrium between these two parties. For example an organization may stress the importance of business ethics, but in some circumstances there may be pressure on employees to act in an ethically questionable way. These policies could theoretically result in employees feeling frustrated or isolated. According to Connors & Smith (1999) having a common goal and sharing accountability is an important element to an organization staying united and productive. When addressing the importance of regular cross-cultural communication training it is important to consider that an increasing number of employees are taking international assignments particularly people working for multinational corporations. A study conducted by Liu and Lee (2008) concluded that cross-cultural training had a significant impact on the overall expatriate adjustment in a host country. By preparing a manager to meet the needs of an expatriate position there would be a reduced risk of employee turnover as well as better overall employee job satisfaction. Even if an employee does not take an overseas position the benefit from a cross-cultural training could theoretically be very important to meet the needs of an increasingly diverse workforce and client base

Henry VIII Essay Example for Free

Henry VIII Essay 1. Did Henry VIII have the right to manage his marriages to his own advantage? In my opinion, I do not think so.   While it is understandable he needed a son to succeed him and to continue the Tudor name, he did not have the right manage his marriages for the sake of political expediency.   It is also revealed in studies made on the history of the Tudors is that Henry VIII was notoriously licentious.   His authority as king did not give him the right to change the rules. At the time, England was Catholic and it turned to Rome for moral guidance and when Henry did not get annulment, he changed policy and subordinated the church of England under him and his successors and this was all because he could not have a son.   Furthermore, he executed two of his wives and ironically, one of them, Anne Boleyn, produced his eventual successor, his daughter who would become Elizabeth I, one of England’s greatest monarchs. 2. Should a royal figure be held to a different moral code than his spouse and subjects? Why or why not? No.   Monarchs, regardless of their title, are still human.   Their title and privileges do not make them infallible.   They are also human and therefore prone to error.   They should not hide behind their authority to justify their wrongdoings as what most of them did in history.   They have to answer to someone and unfortunately, they cannot use God.   This is the reason why the philosophers of the Enlightenment eschewed the Divine Right theory when they saw it being abused. If monarchs believed they were ordained by God, how come their people hate them? If monarchs are considered beyond reproach, one needs to wonder why Louis XI was overthrown during the French Revolution or Charles I of England and Tsar Nicholas II of Russia were executed.   These examples demonstrate that the Divine Right is passà © and the reason why some monarchies cease to exist. Those that do exist are prudent enough to relinquish most of their power when they senses the changing times.

Role of the State in Economic Development

Role of the State in Economic Development In this chapter will seek to throw light on some keys issues from many scholars in the context of theory it related to this research. It is useful for situating the study for charting out what kind of theoretical implication the finding of this study are likely to offer. Therefore in this chapter we discuss the role of state in economic development and the competitiveness in the term of competitiveness in the world market by using revealed comparative advantage and lastly are short brief about the electronics industry. 2.1. The Role of the State in Economic Development The role of state in economic development is enormous not only as regulator but also in law enforcement, the provision of education, adequate infrastructure until on health. The achievement of all the governments role in economic development is depends on the readiness and the government itself. In East Asia has been stated that in the role of state has played in economic development in the region. This can be seen from the many studies about the success of the role of state in East Asia by many authors such as World Bank, 1993, Johnson, 1982, Wade and White, 1984, Amsden, 1989 and Castell, 1992. In this session we will discuss about the perception of the role of state development in East Asia, with emphasis on the relationship between public policy and economics. There are 3 models of the state which we will discuss is the market led model, the state led business model and toward the state interdependence. The Market Led-Model Major institutional anchor market and East Asian development model is a symbol and development strategies, as already stated in the 1980s.by World Bank. In a world development report 1987, the World Bank has been consistently to provide some insight straight from the neo classic from Alfred Marshalls point of view that emphasizes the positive effects of unlimited market in the optimal allocation of resources in order to support free trade and free market development model . In the policy, the World Bank gave some suggestions that the development of the country to adopt a more market development programs such as making links with international bodies like the International Monetary Fund. The story of East Asian development emphasizes the importance of market forces that have been written by Little, 1981, Balassa 1982 and Balassa et.al, 1988. In view of the market-leading model, the role of the state has a limited function as a catalyst and corrector of market failure. According to Little (1981) said that export success in East Asia NIEs stresses because the positive effects of free trade conditions. In this era, the East Asian NIEs have been the transition to industrial capitalism, such as Korea, Taiwan and Hong Kong. In this case, the stability of government is essential to provide stable conditions for long-term business conditions and also the regulatory framework and infrastructure capacity too. Balassa remarks in his study of the lessons of East Asian development: The principal Contribution of government in the Far Eastern NIEs has been to create a modem infrastructureà ¯Ã‚ ½Ã‚ ¥ to provide a stable incentive system, and to ensure that government bureaucracy will help rather than hinder exportsà ¢Ã¢â€š ¬Ã‚ ¦More generally less use has been made of government regulation and bureaucratic controls in East Asia than elsewhere in the developing world. Finallyà ¯Ã‚ ½Ã‚ ¥there have been fewer policy-imposed distortions in labor and capital markets, and greater reliance has been placed on private enterprise. (Balassa, 1988; .286-8) Its opposite with Paul W. Kuznets views. Kuznets took a different view of the Balassa by comparing the diametric in Japan, Taiwan and South Korea and end with a diametrically different view of the state of the Balassa. Kuznets states, in three countries, Government intervention, although limited by the need to keep exports competitive, had penetrated (Kuznets, 1988; 36). Latin America vs East Asia: the secret of export-led growth According to Balassa, (1988; 271-288) stated that the East Asian NIEs (including Hong Kong) have adopted the first phase of import-replacing industrialization (the primary local market and import of consumer products are replaced by labor-intensive local production) and is opposite with Latin America NIEs by adopting the second phase of import-substituting industrialization (local production as a producer of goods, capital-intensive import substitute). Balassa (1988) said that export growth in East Asia NIEs which they recorded the highest GDP growth rates among developing countries. Factors influencing this are: Export carried out in accordance with comparative advantage by contributing to the allocation of resources. This condition is an advantage of the new, improved efficiency based on the excellence of each industry and the country concerned. (Balassa, 1988; 280-1) East Asia NIEs exports provide to overcome the limited domestic market with to maximalist use of resources and reap the benefits of large-scale production. Import substitution and protection are often monopolies; export-oriented industrialization is more towards the competition with a change toward more modern technology in order to improve their position in world markets. According to Balassa (1988; 268-8) that four determinants of economic performance of East Asian NIEs are beneficial are: Stability of an incentive system. History of East Asian countries shows that the system is to encourage exports by setting up incentives, eliminating administrative barriers and create a favorable environment for exporters with a relatively stable condition. These conditions contrast with Latin America NIEs. Where East Asia NIES countries are more inclined to avoid any increases or fluctuations in exchange rates, and exporters can usually expect that the incentives they receive will be maintained in the period, while countries in Latin American NIEs with fluctuating exchange rates and wage increases in exports, so it is reduce the profitability of exporters. Limited government intervention. Countries in East Asia have implemented the administrative system is far more limited than in Latin America. This condition is meant by East Asian nations to create a positive environment for economic growth with free markets working. Well function labor and capital markets. The existence of the policy of East Asian countries has instituted in distortion imposed on labor and capital markets. Where labor markets are generally free in East Asia Niles is different with the regulation in Latin America NIEs. These conditions not only on the labor market but also more free capital markets in East Asia NIEs than in Latin America NIEs. Another factor is the interest rate in line with market prices to provide incentives for domestic savings and to prevent capital outflow, while in Latin America NIEs, artificially low interest rates affect currency values is considered too high to encourage overseas capital. Dependence on private capital. Comparing the existence of dependence of the private sector in East Asia NIEs is greater than in Latin America NIEs. In East Asia NIEs private companies to take an important role in making the necessary investments, and through the relationship of international competition to makes efficient and profitable. While in Latin America NIEs, the public companies tend to play a more important role than in the East Asian NIEs. The State-led models State led model is very opposite perspective with the neo classical. The story of the revised outlook from East Asia to the view of the market led to a state model of development led to the concept of state has been expressed by Johnson, 1987, Castell, 1992, as well as success in industrialization on late development in the context of state as the biggest agent in the transformation has been expressed by Gerscenkron, 1962. According to Wade and White observe that: If we turn to Japan, South Korea and Taiwan, among the most dramatic and equitable Cases in the history of Capitalist development, industrialization has in each case been accompanied by aggressive government intervention. The authorities have acted to guide markets and moderate the competitive process in a way that neo classical economics says public officials cannot get right. (Wade and White, 1984; 1) Other scholars such as Deyo said about proposed capacity model strategic, emphasizing the new industrialism East Asia: [the] states commitment to economic expansion and, more important, its capacity to implement well-chosen development strategies differentiates these NIEs from other developing Countries better endowed in natural resources, scale of domestic markets, and other economic assets. (Deyo, 1987; 228) According to the static view, Stephen W.K. Chiu and Tai-Lok Lui (1998; 144) said that state intervention is required for successful late industrialization. This is consistent with Gerschenkron perspective which said that the importance of strong state to overcome the lack of defects, and lack of smooth industrial markets. (Gerschenkron, 1962; Rueschemeyer and Evans, 1985). By following Gerschenkron, Amsden (1989) stated that the industrialization of East Asia is characterized by Late instead of Newly of his (such as the economy in new industries). As a newcomer to East Asian companies must be able to compete with Western companies in terms of technology. In other words, Wade, 1992 said that the magnitude of problems faced by latecomers from the developmental state is to offset the weakness that is often faced by companies in East Asia into International Competition and the transfer of its industrial structure to a more dynamic activity technology. The capitalist developmental state Speaking about development capitalism state directs us to the opinion of Johnson (1987) state that capitalism development does not attempt to replace the market mechanism and private decision, but neither does it abdicate to private profit-seeking Behaviors in the development process. Johnson argued about capitalist development is the logic of the system comes from the interaction of two sub-systems, one public and directed to other development objectives and the private sector and aimed at maximizing profits (Johnson, 1987; 141-2) State of development, according to Johnson, 1987 concept have the following features: Elite Development produced and come to the fore because of a desire to exit the stagnation of dependence and backwardness, that really understand that they need to successfully market to maintain efficiency, motivate the people in the long term, and serves as a check on institutionalized corruption as they struggle against underdevelopment (Johnson, 1987; 140). Because not a socialist country, state development firm committed to private property and markets. The market system is very closely with the government to formulate a strategic industrial policy to promote development. While the development of elite state economic intervention not only on the market. In the state bureaucracy, the pilot agencies (such as MITI in Japan) plays an important role in the formulation and implementation of strategic policy. The agency is given sufficient scope to take initiative and operate effectively, and manage the best people. Johnson showed that a good recruitment in the civil bureaucracy will give good results but also produces a sense of unity and common identity on the part of the elite bureaucracy. Another story about how the state promotes late industrialization has been expressed by Amsden (1989) in which the Korean emphasis on subsidy policy for the revolution industry and disciplined in protecting the new industry grow. Subsidies have given because Korean Integration cannot fight with Japanese companies. Subsidies are given to entrepreneurs to build industry. Korea in the future so that eventually became the major industrialized countries. The discipline Policy, firmly Korean government made a rule that companies that have good performance was the company will be able to award a management and bad performance will get a penalty. This suggests that state intervention is in need when Korea in the industry lags It is required in state bureaucracy that has been selected to get a bureaucracy meritocracy have capable and competent in running the government both in terms of policy and regulation. According to Stephen W.K. Chiu and Tai-Lok Lui (1998; 147) bureaucratic autonomy was also guarded by the politicization of the major economic decisions, or what Johnson calls the separation between reigning and ruling: Otherwise, Johnson said that the politicians set broad goals, protect the technocratic bureaucracy from political pressures perform safety valve functions when the bureaucracy makes mistakes, and take the heat when corruption scandals are uncoveredà ¢Ã¢â€š ¬Ã‚ ¦the official bureaucracy does the actual planning, interveningà ¢Ã¢â€š ¬Ã‚ ² and guiding of the economy. (Johnson, 1987; 152). All this is a portrait of the importance of the relationship between state development, conglomerates private sector, banks and other institution in economic development. So the bureaucracy and public-private sector can work together in bringing a strong autonomous states that are not only able to formulate strategic development objectives, but also able to translate national goals into broad effective policy measures to promote late industrialization in East Asia. Towards state-business interdependence? According to Stephen W.K. Chiu and Tai-Lok Lui (1998, 149) states in-state theory emphasizes state autonomy in making decisions and carrying capacity to dominate the market. In East Asia, the theory Gilbert and Howe said: We argue that state-cent red theorists disregard the interrelationà ¯Ã‚ ½Ã‚ ¥on of state and society; in viewing the state as an independent entity, they fail to see how it is related to the wider society. Further, they oversimplify societal forces and ignore class conflict within and beyond the state. State and society are interdependent, and must be analyzed as such. (Gilbert and Howe, 1991; 205) Author such as Weiss argued the governed interdependence theory, premised on the proposition that The ability of East Asian firms and industry more generally to adapt quickly to economic change is based on a system that socializes risk and thereby coordinates change across a broad array of organizations both public and private. (Weiss,1995; 594). On the other hand, Weiss argues not only about autonomy is emphasized in state-led model but also the attributes of institutional capacity for coordination with the appropriate type of relationship industrialized countries. Weiss said that in Korea, Taiwan and Japan, the complex matrix of institutions have been established between state institutions and the private sector such as policy networks provides an important mechanism to obtain information and to coordinate cooperation with the private sector with examples of MITI in Japan (Weiss, 1995; 600). This differs with the opinion Samuels in his study of Japans energy policy (Samuel, 1987; 8) says that it is an iterative process of confidence among market participants and public officials, which works better where the patties are stable and negotiations where institutions compacts that ensure their survival. Samuels suggests that Japanese nationals wishing to pursue an energy policy that aims to maintain a stable private market rather than be used to compete or replace private entrepreneurship. Another example, Okimoto debate about the close relationship of government business: It has served as the main instrument for consensus building, the vehicle for information exchange and public-private communication. Close government business relations would be hard to imagine in its absence. Indeed the whole system of Consensus, on which Japans political economy relies, would be hard to maintain without industrial policy as an integrative mechanism. (Okimoto, 1989; 231) Also like Okimoto, Calder said about the financial industry in Japan and the formulation of the strategic capitalism also emphasizes the public-private hybrid system, pushed ahead in the calculation of market-oriented private sector, but with the active involvement of the public sector to encourage public spiritedness and long-term vision (Calder, 1993; 16). Finally, Evans also highlighted the fact that states the successful development can not only be autonomous, they are also embedded in a concrete set of social ties that bind the state to society and provide institutionalized channels for continual negotiation and re-negotiation objectives and policies (Evans , 1995; 12). Competitiveness Competitiveness is the ability to compete in international term between industries not between countries (Krugman, 1996). In winning the competitiveness, the company has its own strategy, such as lower costs, improve product quality and looking for network marketing. However, sometimes the company still needs government support for companies already in several contexts proved to be an important component of the process of achieving competitiveness. The essence of competitiveness strategy are: to improve in-company learning, skills development and technology efforts, to increase the supply of information, skills and technology from around the markets and institutions, and to coordinate collective learning processes that involve different companies in the same industry or in related industries (popularly known as clusters such as, geographic or activity-wise, see Porter, 1990). To win the competitiveness of companies occasionally develop their skills in the market is different for example relating to physical infrastructure, human, financial, technology, capital, and the cluster effect. Competitiveness policy needs arise when one of the markets fails to function efficiently. The experience of East Asian countries in achieving the victory proved that the policy required a coherent and carefully both from the government and the company itself. In order for companies to succeed in international competition, then the measurement of competitiveness needs to be done. One method that can be used in measuring industrial competitiveness in the international area by looking at the competitiveness of industrial products is an international market. One method often used is the RCA (Revealed Comparative Advantage). Revealed Comparative Advantage Beginning of comparative advantage was pioneered by David Ricardos that had opposed the theory of absolute advantage by Adam Smith in The wealth of Nations. In the theory of comparative advantage, David Ricardo states that the country must produce and export goods and services that are relatively more productive than other countries and imports of goods and services that other countries are relatively more productive (Mahoney et al 1998). This theory refers to the productivity based on technological differences in each country. In the literature several techniques used to measure a nations competitiveness by using comparative advantage. There are a number of ways to examine the comparative advantage of the country. One common method is to determine just how special of a country in the production both through building Balassa index or revealed comparative advantage index. This check is good proportion of manufactured or exported, or the numbers working in each industry, compared with other countries. Revealed comparative advantage (RCA) was developed by Balassa (1965). RCA essentially measures normalized export shares, in connection with the same industrial exports in the reference state. RCA index used to determine the position of international competitiveness in terms of trade. RCA Approach, which was pioneered by Balassa, (1965, 1977, 1979 and 1986) have been widely used to test industrial excellence in exports in international market. RCA index is defined as the ratio of a countrys share in world exports of a given industry divided by the share of overall world trade. RCA is still a valid measure of comparative advantage in industries across the country. This is also true by definition still reflects the relative export performance in countries, industries and time and thus still useful for the analysis of the state. Several studies have been done using the concept of RCA by using export and import data. Balassa (1977) have performed an analysis of patterns of comparative advantage of industrialized countries for the period 1953-1971. This method has been used also by the scholar to know the position of industrial competitiveness in international markets such as UNIDO; 1986; World Bank; 1994, Aquino; 1981; Crafts and Thomas; 1986; van Hulst et al; 1991 and. Lim; 1997. The formula to measure a countrys revealed comparative advantage (RCA) is given by: xij / xj Index RCA = xiw / xw Explantation: Xij = value exports commodity i country j Xj = total value exports country j Xiw = value exports commodity i world Xw = total value exports world Several studies by using RCA method Table 2.1. Previous Research on Revealed Comparative Advantage (RCA) No. Researcher Tittle Conclusion 1.. (Utku Utkulu and Dilek Seymen (Turkey, 2004)). Revealed Comparative Advantage And Competitiveness: Evidence For Turkey Vis-À-Vis The Eu/15 All seven indices show that Turkey has revealed comparative advantages for seven of the 63 product groups: clothing and clothing accessories; vegetables and fruit; sugar, sugar preparations, honey; tobacco; oil seeds and oleaginous fruits; rubber manufactures; textile yarn, fabrics and related products. 2. (Amita Batra and Zeba Khan (India, 2005)) Revealed Comparative Advantage: An Analysis for India and China The analysis of the degree of competition reveals that there is no correlation between the manufacturing sectors of India and China in the global economy. 3. (Naseem Akhtar, Nadia Zakir and Ejaz Ghani) (2007) Changing Revealed Comparative Advantage: a case study of Footwear Industry of Pakistan The changing revealed comparative advantage in Pakistans footwear industry i.e., its shift from disadvantage situation to comparative advantage indicates that there is a potential in this sector for higher growth and the industry can become a source of higher exports earnings. 4. (Diarmaid Addison-Smyth in 2005) Irelands Revealed Comparative Advantage The researcher stated that that Ireland has a RCA in the food and beverages, chemicals and IT sectors. 5. (L. G. Burange and Sheetal J. Chaddha in 2008) Indias Revealed Comparative Advantage In Merchandise Trade Results suggest that India enjoys a comparative advantage in the exports of Ricardo and HO goods. The category of Other goods is also enhancing its presence on the list of items offering comparative advantage. All production of goods requiring standard technology is shifting to developing economies like India as reflected in the absence of RCA in imports of HO goods. Electronics Industry Electronics manufacturing is a commodity that is growing rapidly. In 2005, the global electronics industry has achieved the production of U.S. $ 1.338 trillion, the largest manufacturing industry in the world. The biggest share of world electronics industry is Asia Pacific for 36.8% and America by 25.54% followed by Europe and Japan at 21:35% 15:11%. While for the period 2002-2005 the growth rate, the worlds electronics industry is able to reach 8.2%(table 2.2). Today electronics industry seeks to make changes or moving from the high cost industry to the low cost industry. Based on data concerning the movement of high-cost industries to low cost in mind that manufacturing companies located the United States, Canada, Japan and the West have been migrated and set up their production plants in Asia Pacific countries. This is due to lower costs so that the opportunity to earn much higher profits of manufacturing profits (see figure 2.1). Migration to Low-Cost Locations Source: Reed Research, 2005 in Satiago (2007) Today, with rapid technological advances that have occurred shift segmentation of electronic product with a tendency to electronic networking in the Asia Pacific region including China amounted to 2 / 3 electronic products (see figure 2.2). Based on data on the automotive electronics segment have also been due to various electronic components and parts which have been widely used in automotive. The report said that current industrial electronics industry contributes about 30% of the cost of cars and is expected to rise continue in the future. In terms of market size of electronic components, from the figure 2.3 indicated that the major Asian countries contribute to 43%, excluding Japan 19%, bringing the total of Asia now contributes 62% of the total market and Western countries such as Americas and European) to contribute only 38%. Over the last few years, Asian countries also have penetrated Electronics Manufacturing Services (EMS) business in the world and are expected to reap 67% of the global EMS revenue in 2009. Electronics Components Market Source: European Electronic Components Manufacturers Association, 2005 in in Satiago (2007) Based on the trend growth rate of the primary and then the electronics industry can be divided into 4 parts electronics industry, namely (Santiago, 2007): Consumer Products: TV flat panel, high definition TVs, iPods, digital cameras and set top box. Communications products: 3G handset, TV reception on handsets, mobile services. Electronic Industry: Radio Frequency Identification (RFID), green electronics, optical recognition Automotive electronics: products such as global positioning systems (GPS), hybrid cars and electronics for safety purposes. Electronic games for casinos. Indonesia Electronics Industry Indonesian electronics industry is one of strategic industries and important role in the Indonesian economy. The contribution of electronics industry in Indonesias manufacturing exports in 2005 reached 8%, the third largest non-oil exports in the industrial sector (figure 2.4). Share of the Electronics Exports of the Total Manufacturing Exports (in percentage) Period 2005-2009 Note: *) Period of January-October. Source: BPS (2010) Electronics industry in Indonesia is divided into 3 parts (Ministry of Industry, 2007), namely: Consumer electronics industry, which is a function of their use of electronic product is intended for household needs, such as radio, television, video cassette recorders, refrigerators, washing machines. Industrial electronics business / industry, ie electronics products that use the function intended for business or industrial needs such as computers, calculators, medical equipment. Industry electronics component that is part of an electronics product such as television tubes, integrated circuits, resistors, capacitor, motherboard. Of the three categories, consumer electronics industry is relatively developed industry in Indonesia because it uses technology that is easy to use machines like most in other manufacturing industries (eg, injection-molding machines, inserting machines, dipping machine, press machine, roll-formed steel equipment , machine tools, etc.). Another factor is technology that is relatively simple, so easy in the company relocating from principal to Indonesia. Industrial electronics industry has undergone significant developments supported by booming communications and telecommunications sectors. Weakest segment in the electronics industry is an industry component. Component industry is still underdeveloped compared to both other electronics industries. So the electronics industry is still a high dependence Indonesia with imported components. This is due in addition to limited local component industry also collided in terms of product innovation. The majority of the domestic component industry produces low-tech components, such as plastics, rubber, and metal parts, passive components, mechanical parts, such as speakers, transformers, heat sinks, cable connection, flyback transformer, and printed circuit board (PCB). When we compare in terms of number of firms, output, and work with other industries in Indonesia such as the textile industry, the electronics industry in Indonesia is relatively small. According to the survey of medium and large manufacturing firms conducted by the Central Bureau of Statistics, Industrial electronics assembly industry is still dominated by the level of innovation and simple modification and limited-production capabilities. Only a minority of companies have the ability to modify the basic, design, and engineering innovation. Viewed from the point of production structure, most electronics companies are very dependent on imported components from principal. Base on survey conducted by the Ministry of Trade in 2008 found that the Indonesian electronics industry is still concentrated in the regions of West Java and Banten, Riau Island, Jakarta and East Java with a percentage of the industry amounted to 59.70 percent, 17:14 percent, 12:05 percent, and 8:10 per from the above provinces such as in Central Java, DI. Yogyakarta and North Sumatra is still far smaller than the fourth region. Based on the data, the Indonesian electronics industry is still concentrated in only four regions. These conditions actually facilitate Indonesian to building facilities and infrastructure that can support Indonesias competitiveness in electronic products. Agglomeration Effects versus Policy Effects: The Case of the Electronics Industry in Malaysia In the present paper, we examined firms location choice within the Malaysian electronics industry, using a conditional logit model. We find that agglomeration and industrial estate have a positive effect on location choice. In particular, agglomeration has much larger effect on location-choice behavior by firms than any other factor. Although the government establishes industrial estates in underdeveloped areas to attract new investment, their effectiveness on location choice is very limited because of the lack of agglomeration effects. From these results, we draw the following two policy implications. First, establishing industrial estates is not an efficient strategy to overcome the regional inequality of industry in a developing country. Other policy tools should be considered for this purpose. Second, enlarging existing industrial estates and/or building new ones will be a good policy tool to attract firms to regions that already have plentiful firms. Dieter Ernst in 2004 Late Innovation Strategies in Electronics Industries: A Conceptual Framework and Illustrative Evidence This paper has developed some important conceptual building-blocks that we need to capture peculiar features of Asias late innovation strategies in the electronics industry. The paper has finding that Asian firms recently have been able to innovate in industries that involve highly complex technological knowledge, despite the fact that they continue to lag substantially behind advanced nations in the development of their RD and innovative capabilities. In addition to design implementation, this includes innovations in process technology for electronic components and in the design

freedom expressed Essay -- essays research papers

Freedom of Expression   Ã‚  Ã‚  Ã‚  Ã‚  The statement that most of us are not really very tolerant of people who express unpopular ideas, or act in nonconforming ways is nothing less than the out right truth. The accuracy of this statement just helps you to realize that you do not want to hear something that is going against the grain of society. There should be judges who strictly deal with these kinds of very sensitive cases. We need to try to find others ways when we think that we are not being heard if we are expressing unpopular ideas, or act in nonconforming ways. The times are different so if you know this why not try to stay ahead of the game and twist the media so that the publicity will help you fight for you cause. Use them to make what you have to say grab the publics attention.   Ã‚  Ã‚  Ã‚  Ã‚  The public is the hardest to reach. If they work harder to get the public to want what every change that you are fight for then they could have a winning case. But trying to fight the battle alone only gets you negative attention in the public’s eyes. Lasch says that democracy requires argument and that public argument involving ordinary citizens has been usurped by an elite, a group of insiders who either because of political connections, expertise or other institutional reasons have easier access to the media and are therefore able to dominate public discourse. You cant win the battle with no one on your side.   Ã‚  Ã‚  Ã‚  Ã‚  T... freedom expressed Essay -- essays research papers Freedom of Expression   Ã‚  Ã‚  Ã‚  Ã‚  The statement that most of us are not really very tolerant of people who express unpopular ideas, or act in nonconforming ways is nothing less than the out right truth. The accuracy of this statement just helps you to realize that you do not want to hear something that is going against the grain of society. There should be judges who strictly deal with these kinds of very sensitive cases. We need to try to find others ways when we think that we are not being heard if we are expressing unpopular ideas, or act in nonconforming ways. The times are different so if you know this why not try to stay ahead of the game and twist the media so that the publicity will help you fight for you cause. Use them to make what you have to say grab the publics attention.   Ã‚  Ã‚  Ã‚  Ã‚  The public is the hardest to reach. If they work harder to get the public to want what every change that you are fight for then they could have a winning case. But trying to fight the battle alone only gets you negative attention in the public’s eyes. Lasch says that democracy requires argument and that public argument involving ordinary citizens has been usurped by an elite, a group of insiders who either because of political connections, expertise or other institutional reasons have easier access to the media and are therefore able to dominate public discourse. You cant win the battle with no one on your side.   Ã‚  Ã‚  Ã‚  Ã‚  T...

Dubliners :: Essays Papers

Dubliners Imagine yourself in Dublin in the early 1900’s. Marriage was a very big thing in those days. For some people it was a means of getting a better life and for others it just meant getting out of the house and living on their own. Author James Joyce gave his view of marriage in the stories â€Å"The Boarding House†, â€Å"A Little Cloud,† and â€Å"Counterparts†. It seems at first that marriage is a necessity. If you weren’t married by a certain age then you weren’t getting married. After the death of her butcher husband, Mrs. Mooney opened a boarding house, where she now lives with her son and her nineteen-year-old daughter Polly. Mrs. Mooney runs a tight ship and keeps a close eye on the young men interacting with Polly. She hopes to marry her daughter to one of them one day. At last Mrs. Mooney notices that Polly seems to be having an affair with a young man named Mr. Doran, who works in a wine-merchant's office. Mrs. Mooney decides to try to force Mr. Doran to marry Polly. She sends a maid to summon him to speak with her. For his part, Mr. Doran is nervous and uncertain. He is terrified of the publicity that would fall upon him if the affair were made public--he would face disgrace and the loss of his job. And he is fond of Polly, even if she sometimes embarrasses him with her poor speech. He is mortified by the thou ght of speaking to Mrs. Mooney, so when Polly comes sobbing to his room for comfort, he is hardly able to concentrate on her. He remembers the beginning of their affair, and at last goes down to see Mrs. Mooney. Polly waits in Mr. Doran's room, thinking about the future. A short time later, Mrs. Mooney calls for Polly, saying, "Mr. Doran wants to speak to you." Marriage was being forced onto this man. Mr. Doran considered marriage a trap and wanted no part of it but he was very fond of Polly. Mrs. Mooney pulls all the strings: she wants to marry her daughter to a well-off boarder, and is determined to capitalize on Polly's affair with Mr. Doran to see that plan through. Mr. Doran has no choice but to marry Polly because he knows if anyone finds out of his premarital affair with her then he’d be in a lot of trouble.

The Next Generations Form of Discrimination Essay -- Argumentative Pe

The Next Generation's Form of Discrimination Education plays a key role in the development of one’s character and future achievements. The importance of education has elevated in numerous ways over time. The higher an education a person receives is expected to give an individual a better occupation and therefore result in more earned money by that individual. Human desires have led to the great want to achieve the best education in order to ensure that more then just the basic needs and wants are met by that individual, whether it is for themselves or for those that are dependent upon them. Hence the best education one can receive will contribute to the fulfillment of their desires and wants. In recent years the internet has played quite a major part in education. The internet has become almost more significant in the classroom then a piece of paper and a pencil, to a class. It has become more then just a resourceful tool for finding information it has become a means of a must have item. Such dependence is very detriment al to the educational process for although the internet seems to be everywhere, there are still many people, willing to learn, who lack such a resource. Amongst this vast nation of so many different types of people from all different backgrounds and cultures, social status is a strong clarification in society. The rate of impoverished families is so excessive in some areas, especially the south, and has become increasingly noticeable in public schooling. The situation has become enhanced as many students lack easy access to the internet. Such easy access includes home use or close location providing internet services. Many students prove that this situation is a constant battle. I was raised in a predominan... ... on the growth of such skills, both socially and mentally. Viruses and other setbacks to the internet process are also very damaging. Viruses on the internet are very destructive not only in a financial sense but can also affect users work already saved or new. It took 2.6 billion dollars to clean up the Code Red Virus that infected the internet. (Computer World) The internet is an excellent way to retrieve material but should always be used as a resource and not a necessity. The basis of a class should be internet free and should be used as a tool and guide to enhance the education process rather than take away from some students learning experience. It is great to be computer literate to learn in different ways and attain more information but if education becomes dependent on the internet what would happen if the internet was permanently down or greatly infected?

Formalism and Realism in the Movie Hero

Movie: Hero Director: Zhang Yimou Cast : Jet Li, Tony Leung Chiu Wai and Maggie Cheung Year of production: 2002 Country of production: China Language: Mandarin Film synopsis: The Qin King was obsessed with conquering all of China and becoming the first Emperor. He had been the target of assassins throughout the other states. Among them none inspired as much fear as the three legendary assassins, Broken Sword, Flying Snow and Sky. To anyone who defeated the three assassins, the King of Qin promised great power, mountains of gold and a private audience with the King himself. Following this Nameless came to the palace bearing the legendary weapons of the slain assassins, sitting in the palace, and told his extraordinary tale. Journal question: How does the colour cinematography of Hero (Zhang Yimou, 2002) contribute to formalism? â€Å"In art theory, formalism is the concept that a work’s artistic value is entirely determined by its form—the way it is made, its purely visual aspects, and its medium. Formalism emphasizes compositional elements such as color, line, shape and texture rather than realism, context, and content. . In Hero, Zhang Yimou combines cinematography with mise en scene to bring his own vision of the story, particularly with the use of certain colours. There are a total of five colours in this movie which choosed to express different versions or point of views ; black, white, red, blue, and green. Zhang Yimou uses the four colours, Red, Green, Blue and White, to tie in four different segments of the story. On the other han d, each of them also contains a different story The King of Qin’s palace is black, enlivened only by splashes of red. This forms the beginning and the end of the story and the overall feel of this sequence extends into the first fight between Nameless and Sky. The chosen colour metaphorically represents the battle between good and evil. Red dominates the first version of the story by Nameless in which he describes the calligraphy school, the attack by the Qin army, the stabbing of Broken Sword and the subsequent fight between Flying Snow and Moon. The color of red brings emotion, such as love, anger, passion nd romance. It portrays the tension between lovers and their passion for revenge to the King Qin. The costumes of the characters are in red, as well as the props. The red is a Kodak red as said by the film’s cinematographer. It's a much more saturated solid red. Blue becomes the colour for the second version of the story by the King himself. During the part of the story telled by the King, it evolved some fighting sequence in a lake. Since the colour of water is blue, so this section of story surrounded by blue colour with costumes and props and also location as well as the lake. Blue also represents peace, calmness and detachment. The colour suits the King as he shows peace in discovering Nameless true plan, which is to kill the King. The story version of the king surrounded with blue colour as well. Green is the colour for the story that Nameless doesn’t necessarily know since it covers the first meeting of Broken Sword and Flying Snow and also the failed assassination attempt. Since green colour known for memories and knowledge, it used to portray the flashback scene which evolve broken sword and flying snow. Broken Sword believes that the King of Qin has the power to unite these kingdoms for the greater good of the future. White is the final colour, dominating the deaths of Flying Snow and Broken Sword and alternating with the black sequences back in the palace. this scene is achieved through mise en scene, cinematography and post-production. The characters wear white and the props are in white colour. The lighting is over exposed to highlight the white colour . The scene reflects truth of the characters’ intentions. Reading synopsis: The Language of Film Mise en scene, cinematography, editing and sound can be combined to form a language that is used to tell stories and express meanings. Reference: Abrams, Bell and Udris (2001) â€Å"The Language of Film†, Studying Film, London: Arnold, 92-116. Emily Gems: Joyful Crystals ; Gemstones Retrieved 15th August, 2011, from http://crystal-cure. com/black. html