Every Learner Matters Essay

Its main aims are for every child, whatever their background or circumstances, to have the support they need to: Be healthy Stay safe Enjoy and achieve Make a positive contribution Achieve economic well-being Race Relations Act 1976 & 2000- Places a statutory duty on schools/colleges to promote race equality. Disability Discrimination Act 1995 & 2005 – Protects the rights of all those with disabilities. Eliminate barriers to ensure that individuals can gain access to equal services. Children’s Act 1989 ; 2004 – The Children Act 1989 aimed to ensure that the elfare of the child was paramount, working in partnership with parents to protect the child from harm. Child care Act 2006 – The Act improving the Every Child Matters outcomes for pre- school children, childcare for working parents ; parental information services SEN Code of Practice 2001- The code is designed to help these bodies to make effective decisions regarding children with SEN. It does not (and could not) tell them what to do in each individual case. Human Rights Act 1998 – Sets out the rights of all individuals and allows them to take action against authorities when their rights have been affected. UNCRC 1989 – The Convention says that every child has: The right to a childhood (including protection from harm) The right to be educated (including all girls and boys completing primary school) The right to be healthy (including having clean water, nutritious food and medical care) The right to be treated fairly (including changing laws and practices that are unfair on children) The right to be heard (including considering children’s views) Equality Act 2006/10- To protect the rights of individuals and advance equality of opportunity for all. Gender Recognition Act 2004 – This allows transsexual people to change their egal gender. Race Relations Act 1 000/3 – Outlines the duty ot organisations to promote good relationships between people from different races. Employment Equality Regs 2003 -Which prohibited employers unreasonably discriminating against employees on grounds of sexual orientation, religion or belief and age. Anti-Harassment Act 1997 – This act was to make provision for protecting persons from harassment and similar conduct. Data Protection Act 1998 – If you handle personal information about individuals, you have a number of legal obligations to protect that information. Special Educational Needs & Disability Act 2001 – Makes it unlawful for educational providers to discriminate against pupils with a special educational need or a disability. ? Human Rights Act 1998 – The United Nations for set this standard on Human Rights in 1948, it was accepted by many countries high lightening that all humans have the same rights. Sex Discrimination Act 1975 and 1986 – Makes it unlawful to discriminate against an individual on the grounds of gender and marriage, and promotes sexual equality within employment, education, advertising, and provision of housing, goods, services and facilities.

Federal Taxation Essay

D. Dale Bandy is Professor Emeritus in the School of Accounting at the University of Central Florida. He received a B.S. from the University of Tulsa, an M.B.A. from the University of Arkansas, and a Ph.D. from the University of Texas at Austin. He helped to establish the Master of Science in Taxation programs at the University of Central Florida and California State University, Fullerton, where he previously taught. In 1985, he was selected by the California Society of Certified Public Accountants as the Accounting Educator of the year. Professor Bandy has published 8 books and more than 30 articles in accounting and taxation. His articles have appeared in the Journal of Taxation, the Journal of Accountancy, Advances in Taxation, the Tax Adviser, The CPA Journal, Management Accounting, and a number of other journals. N. Allen Ford is the Larry D. Homer/KPMG Peat Marwick Distinguished Teaching Professor of Professional Accounting at the University of Kansas. He received an undergraduate degree from Centenary College in Shreveport, Louisiana, and both the M.B.A. and Ph.D. in Business from the University of Arkansas. He has published over 40 articles related to taxation, financial accounting, and accounting education in journals such as The Accounting Review, The Journal of the American Taxation Association, and The Journal of Taxation. He served as president of the American Taxation Association in 1979–80. Professor Ford has received numerous teaching awards at the college and university levels. In 1993, he received the Byron T. Shutz Award for Distinguished Teaching in Economics and Business. In 1996 he received the Ray M. Sommerfeld Outstanding Tax Educator Award, which is jointly sponsored by the American Taxation Association and Ernst & Young and in 1998 he received the Kansas Society of CPAs Outstanding Education Award. Robert L. Gardner is the Robert J. Smith Professor of Accounting in the School of Accountancy at Brigham Young University (BYU). He received a B.S. and M.B.A. from the University of Utah and a Ph.D. from the University of Texas at Austin. He has authored or coauthored two books and over 25 articles in journals such as The Tax Advisor, Journal of Corporate Taxation, Journal of Real Estate Taxation, Journal of Accounting Education, Journal of Taxation of S Corporations, and the International Tax Journal. Professor Gardner has received several teaching awards. In 2001, he received the Outstanding Faculty Award in the Marriott School of Management at BYU. He has served on the Board of Trustees of the American Taxation Association and served as President of the ATA in 1999–2000. Richard J. Joseph is the Provost of Hult International Business School in Cambridge, Massachusetts. He is a current member of the Hult Accounting Faculty and a former member of the tax faculty of The University of Texas at Austin. A graduate magna cum laude of Harvard College (B.A.), Oxford University (M.Litt.), and The University of Texas at Austin School of Law (J.D.), he has taught individual, corporate, international, state and local taxation, tax research methods, and the fundamentals of financial and managerial accounting. Before embarking on his academic career, Provost Joseph worked as an investment banker and securities trader on Wall Street and as a mergers and acquisitions lawyer in Texas. He is co-editor of the Oxford Handbook on Mergers and Acquisitions and has written numerous commentaries in the Financial Times, The Christian Science Monitor, Tax Notes, and Tax Notes International. His book, The Origins of the American Income Tax, explores the original intent, rationale, and effect of the early American income tax. LeAnn Luna is an Associate Professor of Accounting at the University of Tennessee. She is a C.P.A. and holds an undergraduate degree from Southern Methodist University, a M.T. from th e University of Denver College of Law, and a Ph.D. from the University of Tennessee. She has taught introductory taxation, corporate and partnership taxation, tax research, and professional standards. Professor Luna also holds a joint appointment with the Center for Business and Economic Research at the University of Tennessee, where she interacts frequently with state policymakers on a variety of policy related issues. She has published articles in the National Tax Journal, The Journal of the American Taxation Association, Tax Adviser, State Tax Notes, and a number of other journals. xii About the Authors ââ€" ¼ Individuals xiii Timothy J. Rupert is a Professor and the Golemme Administrative Chair in the College of Business Administration at Northeastern University. He received his B.S. in Accounting and his Master of Taxation from the University of Akron. He also earned his Ph.D. from Penn State University. Professor Rupert’s research has been published in such journals as The Journal of the American Taxation Association, Behavioral Research in Accounting, Advances in Taxation, Applied Cognitive Psychology, Advances in Accounting Education and Journal of Accounting Education. He is currently the co-editor of Advances in Accounting Education. In 2010, he received the Outstanding Educator Award from the Massachusetts Society of CPAs. He has also received the University’s Excellence in Teaching Award and the College of Business Administration’s Best Teacher of the Year award multiple times. He is active in the American Accounting Association and the American Taxation Association (ATA) and has served as the vice president and secretary of the ATA. Charlene Henderson is a member of the faculty in the Adkerson School of Accountancy at Mississippi State University. She earned her undergraduate and graduate degrees in accounting at Mississippi State University. After working in public and private accounting, she completed the doctoral program at Arizona State University. Her teaching and research interests include both tax and financial accounting. Her research has appeared in several journals, including Journal of the American Taxation Association, Journal of Accounting Auditing and Finance, and Journal of Business Finance and Accounting. Michael S. Schadewald, Ph.D., CPA, is on the faculty of the University of WisconsinMilwaukee where he teaches graduate and undergraduate courses in business taxation. A graduate of the University of Minnesota, Professor Schadewald is a co-author of several books on multistate and international taxation and has published more than 40 articles in academic and professional journals, including The Accounting Review, Journal of Accounting Research, Contemporary Accounting Research, The Journal of the American Taxation Association, CPA Journal, Journal of Taxation, and The Tax Adviser. Professor Schadewald also has served on the editorial boards of The Journal of the American Taxation Association, Journal of State Taxation, International Tax Journal, The International Journal of Accounting, Issues in Accounting Education, and Journal of Accounting Education. PR E F A C E Why is the Pope/Anderson series the best choice for you and your students? The Pope/Anderson 2013 Series in Federal Taxation is appropriate for use in any first course in federal taxation, and comes in a choice of three volumes: Federal Taxation 2013: Individuals Federal Taxation 2013: Corporations, Partnerships, Estates & Trusts (the companion book to Individuals) Federal Taxation 2013: Comprehensive (includes 29 chapters; 14 chapters from Individuals and 15 chapters from Corporations) ** For a customized edition of any of the chapters for these texts, contact your Pearson representative and they can create a custom text for you. †¢ The Corporations, Partnerships, Estates & Trusts and Comprehensive volumes contain three comprehensive tax return problems whose data change with each edition, thereby keeping the problems fresh. Problem C:3-66 contains the comprehensive corporate tax return, Problem C:9-58 contains the comprehensive partnership tax return, and Problem C:11-64 contains the comprehensive S corporation tax return, which is based on the same facts as Problem C:9-58 so that students can compare the returns for these two entities. †¢ The Corporations, Partnerships, Estates & Trusts and Comprehensive volumes contain sections called Financial Statement Implications, which discuss the implications of Accounting Standards Codification (ASC) 740. The main discussion of accounting for income taxes appears in Chapter C:3. The financial statement implications of other transactions appear in Chapters C:5, C:7, C:8, and C:16 (Corporations volume only). We want to stress that all entities are covered in the Individuals volume although the treatment is often briefer than in the Corporations and Comprehensive volumes. The Individuals volume, therefore, is appropriate for colleges and universities that req uire only one semester of taxation as well as those that require more than one semester of taxation. Further, this volume adapts the suggestions of the Model Tax Curriculum as promulgated by the American Institute of Certified Public Accountants. What’s New to this Edition? Individuals †¢ Complete integration of the new laws contained in the Temporary Payroll Tax Cut Continuation Act of 2011. †¢ Complete updating of all significant court cases and IRS rulings and procedures during 2011. †¢ Discussion of the extension of many itemized deductions through 2011 or 2012. †¢ Discussion of all sunset provisions applicable after December 31, 2011 and December 31, 2012. †¢ All tax rates schedules have been updated to reflect the rates and inflation adjustments for 2012. †¢ Thorough revision and update of all homework questions and problems. †¢ Whenever new updates become available, they will be accessible via MyAccountingLab. Corporations †¢ The comprehensive corporate tax return, Problem C:3-66, has all new numbers for the 2011 forms. †¢ The comprehensive partnership tax return, Problem C:9-58, has all new numbers for the 2011 forms. †¢ The comprehensive S corporation tax return, Problem C:11-64, has all new numbers for the 2011 forms. †¢ Changes affecting 2012 tax law, including inflation adjustments, have been incorporated into the text where appropriate. †¢ All tax rate schedules have been updated to reflect the rates and inflation adjustments for 2012. †¢ Whenever new updates become available, they will be accessible via MyAccountingLab. Preface ââ€" ¼ Individuals xv MyAccountingLab ® is web-based, tutorial and assessment software for accounting that not only gives students more â€Å"I Get It† moments, but gives instructors the flexibility to make technology an integral part of their course. It also is an excellent supplementary resource for students. To register, go to http://pearsonmylabandmastering.com. For Instructors MyAccountingLab provides instructors with a rich and flexible set of course materials, along with course-management tools that make it easy to deliver all or a portion of your course online. †¢ Powerful Homework and Test Manager Create, import, and manage online homework and media assignments, quizzes, and tests. Create assignments from online questions directly correlated to this and other textbooks. Homework questions include â€Å"Help Me Solve This† guided solutions to help students understand and master concepts. You can choose from a wide range of assignment options, including time limits, proctoring, and maximum number of attempts allowed. In addition, you can create your own questions—or copy and edit ours—to customize your students’ learning path. †¢ Comprehensive Gradebook Tracking MyAccountingLab’s online gradebook automatically tracks your students’ results on tests, homework, and tutorials and gives you control over managing results and calculating grades. All MyAccountingLab grades can be exported to a spreadsheet program, such as Microsoft ® Excel. The MyAccountingLab Gradebook provides a number of student data views and gives you the flexibility to weight assignments, select which attempts to include when calculating scores, and omit or delete results for individual assignments. †¢ Department-Wide Solutions Get help managing multiple sections and working with Teaching Assistants using MyAccountingLab Coordinator Courses. After your MyAccountingLab course is set up, it can be copied to create sections or â€Å"member courses.† Changes to the Coordinator Course flow down to all members, so changes only need to be made once. We will add the most current tax information to MyAccountingLab as it becomes available. For Students MyAccountingLab provides students with a personalized interactive learning environment, where they can learn at their own pace and measure their progress. †¢ Interactive Tutorial Exercises MyAccountingLab’s homework and practice questions are correlated to the textbook, and â€Å"similar to† versions regenerate algorithmically to give students unlimited opportunity for practice and mastery. Questions offer helpful feedback when students enter incorrect answers, and they include â€Å"Help Me Solve This† guided solutions as well as other learning aids for extra help when students need it. †¢ Study Plan for Self-Paced Learning MyAccountingLab’s study plan helps students monitor their own progress, letting them see at a glance exactly which topics they need to practice. MyAccountingLab generates a personalized study plan for each student based on his or her test results, and the study plan links directly to interactive, tutorial exercises for topics the student hasn’t yet mastered. Students can regenerate these exercises with new values for unlimited practice, and the exercises include guided solutions and multimedia learning aids to give students the extra help they need. View a guided tour of MyAccountingLab at http://www.myaccountinglab.com/support/tours. xvi Individuals ââ€" ¼ Preface Strong Pedagogical Aids †¢ Appropriate blend of technical content of the tax law with a high level of readability for students. †¢ Focused on enabling students to apply tax principles within the chapter to real-life situations. What Would You Do in This Situation? Unique to the Pope/Anderson series, these boxes place students in a decision-making role. The boxes include many current controversies that are as yet unresolved or are currently being considered by the courts. These boxes make extensive use of Ethical Material as they represent choices that may put the practitioner at odds with the client. Stop & Think These â€Å"speed bumps† encourage students to pause and apply what they have just learned. Solutions for each issue are provided in the box. Ethical Point These comments provide the ethical implications of material discussed in the adjoining text. Apply what they have just learned. Tax Strategy Tip These comments suggest tax planning ideas related to material in the adjoining text. Program Components Materials for the instructor may be accessed at the Instructor’s Resource Center (IRC) online, located at www.pearsonhighered.com/phtax or within the Instructor Resource section of MyAccountingLab. You may contact your Pearson representative for assistance with the registration process. †¢ TaxACT 2011 Software: Available on CD to be packaged with Individuals and Comprehensive Texts: This user-friendly tax preparation program includes more than 80 tax forms, schedules, and worksheets. TaxACT calculates returns and alerts the user to possible errors or entries. †¢ Instructor’s Resource Manual: Contains sample syllabi, instructor outlines, and information regarding problem areas for students. It also contains solutions to the tax form/tax return preparation problems. In addition to being available electronically on the IRC online, it also is available in hardcopy. †¢ Solutions Manual: Contains solutions to discussion questions, problems, and comprehensive and tax strategy problems. It also contains all solutions to the case study problems, research problems, and â€Å"What Would You Do in This Situation?† boxes. In addition to being available electronically on the IRC online, it is also available in hardcopy. †¢ Test Item File: Offers a wealth of true/false, multiple-choice, and calculative problems. A computerized program is available to adopters. †¢ PowerPoint Slides: Include over 300 full-color electronic transparencies available for Individuals and Corporations. Acknowledgments Adopters will notice that John L. Kramer’s name does not appear on the 2013 edition as he has officially retired from the textbook. Jack was one of the founders and original editors of the Prentice-Hall Federal Taxation series, and the current editors and authors wish to thank him for his outstanding contributions over the years to this textbook and to tax education in general. Our policy is to provide annual editions and to prepare timely updated supplements when major tax revisions occur. We are most appreciative of the suggestions made by outside reviewers because these extensive review procedures have been valuable to the authors and editors during the revision process. We also are grateful to the various graduate assistants, doctoral students, and colleagues who have reviewed the text and supplementary materials and checked solutions to maintain a high level of technical accuracy. In particular, we would like to acknowledge the following colleagues who assisted in the preparation of supplemental materials for this text: Ann Burstein Cohen SUNY at Buffalo Caroline Strobel University of South Carolina Craig J. Langstraat University of Memphis Kate Demarest Carroll Community College Richard Newmark University of Northern Colorado In addition, we want to thank Myron S. Scholes, Mark A. Wolfson, Merle Erickson, Edward L. Maydew, and Terry Shevlin for allowing us to use the model discussed in their text, Taxes and Business Strategy: A Planning Approach, as the basis for material in Chapter I:18. Please send any comments to Kenneth E. Anderson or Thomas R. Pope. TAX RATE SCHEDULES INDIVIDUAL TAXPAYERS Single [ §1(c)]: If taxable income is: The tax is: Not over $8,700 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10% of taxable income. Over $8,700 but not over $35,350 . . . . . . . . . . . . . . . . . $870.00, plus 15% of the excess over $8,700. Over $35,350 but not over $85,650 . . . . . . . . . . . . . . . . $4,867.50, plus 25% of the excess over $35,350. Over $85,650 but not over $178,650 . . . . . . . . . . . . . . . $17,442.50, plus 28% of the excess over $85,650. Over $178,650 but not over $388,350 . . . . . . . . . . . . . . $43,482.50, plus 33% of the excess over $178,650. Over $388,350 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $112,683.50, plus 35% of the excess over $388,350. Head of Household [ §1(b)]: If taxable income is: The tax is: Not over $12,400 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10% of taxable income. Over $12,400 but not over $47,350 . . . . . . . . . . . . . . . . $1,240.00, plus 15% of the exce ss over $12,400. Over $47,350 but not over $122,300 . . . . . . . . . . . . . . . $6,482.50, plus 25% of the excess over $47,350. Over $122,300 but not over $198,050 . . . . . . . . . . . . . . $25,220.00, plus 28% of the excess over $122,300. Over $198,050 but not over $388,350 . . . . . . . . . . . . . . $46,430.00, plus 33% of the excess over $198,050. Over $388,350 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $109,229.00, plus 35% of the excess over $388,350. Married, Filing Joint and Surviving Spouse [ §1(a)]: If taxable income is: The tax is: Not over $17,400 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10% of taxable income. Over $17,400 but not over $70,700 . . . . . . . . . . . . . . . . $1,740.00, plus 15% of the excess over $17,400. Over $70,700 but not over $142,700 . . . . . . . . . . . . . . . $9,735.00, plus 25% of the excess over $70,700. Over $142,700 but not over $217,450 . . . . . . . . . . . . . . $27,735.00, plus 28% of the excess over $142,700. Over $217,450 but not over $388,350 . . . . . . . . . . . . . . $48,665.00, plus 33% of the excess over $217,450. Over $388,350 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $105,062.00, plus 35% of the excess over $388,350. Married, Filing Separate [ §1(d)]: If taxable income is: The tax is: Not over $8,700 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10% of taxable income. Over $8,700 but not over $35,350 . . . . . . . . . . . . . . . . . $870.00, plus 15% of the excess over $8,700. Over $35,350 but not over $71,350 . . . . . . . . . . . . . . . . $4,867.50, plus 25% of the excess over $35,350. Over $71,350 but not over $108,725 . . . . . . . . . . . . . . . $13,867.50, plus 28% of the excess over $71,350. Over $108,725 but not over $194,175 . . . . . . . . . . . . . . $24,332.50, plus 33% of the excess over $108,725. Over $194,175 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $52,531.00, plus 35% of the excess over $194,175.

Ratio analysis Essay Example | Topics and Well Written Essays - 250 words

Ratio analysis - Essay Example Financial ratio has its advantages to the company and the customers in equal or less gravity. In an article of transoceanic financial ratio analysis, it is easy for customer to look how the stocks look like. Customer will find it easy to evaluate the company-using price to earnings ratio. Such metric valuation uses the wisdom that that nonoperational aspects of the company such as asset impairment can affect earnings per share (Xiao, 2014).With this valuation, the company and customer can make advised decisions while investing or rectifying the areas of problem. Financial ratio analysis is also advantageous in that it is easy to come up with the components of returns. Such returns include pre-taxed interest and the pre-taxed margin. The two are the core profitability of the company before interest and the taxes. The higher margins show better prospects of the company. Another component of return is the assets turnover. Asset turnover is the revenue generated for the expenses of the assets (Xiao, 2014). In the Transoceanic financial ratio analysis article, it has a higher number indicating it is efficient in using its assets. On the disadvantages side, financial ratio analysis has couple of demerits. First and foremost, the financial ratio analysis cannot be used singularly or standalone method. They must be used hand in hand with an aggregate economy. The full economic cycle must be factored in, during analysis. Secondly, inflation can badly bloat the company’s balance sheet. On such scenario, the profit of the company will be affected in a bad fashion. In the long run of the financial analysis, the judgment will be will be interrupted on the patches where inflation infiltrated the company’s balance sheet. Financial analysis thus has its advantage and

Management consultancy Essay Example | Topics and Well Written Essays - 2500 words

Management consultancy - Essay Example They also have team works in every representative they send to their clients. They also use the different consulting modes in how they consult with their clients. Table of Contents Introduction Management consulting in its essence is the action or practice of helping organizations and business to improve on their performance. They are therefore called upon to help management to achieve the organization goals. Organizations call them for a variety of reasons which are mainly centered on gaining an external objective input on how to run the organization. Another reason is management consultants are experts in this area therefore gaining expertise information from the consultants (Schwartz, 2002). They are valuable since they have dealt with many organizations and hence have expert knowledge on how to achieve success in the organization. Other essential skills that management consultants offer the organizations include change management assistance, development and coaching skills, techn ology setting up in the firm, strategy development and also efficiency in operational services. Management consultants manage these tasks by bringing their own methods and frameworks that have succeeded in other organizations to make the organization more efficient and effective at performing their tasks (Drucker, 2006). Management consultancy has grown over the years. ... Management consulting therefore depends on the specialization of the consultancy firm and the consulting needs of the organization. They include information technology consulting, virtual management, human resource consulting and financial consulting. Sometimes some of this specialization offered by consultancy firms overlap and they offer an even more diversified consultancy (Werr, 2004). The field of management consultancy has grown to include consultancy in non-public organizations including the public sector. In the UK, there has been extensive use of management consultants. The government has spent a large sum between 1996 and 2006; it used 20 billion pounds in management consultants. This has raised question among the House of Commons if this type investment was even worth it. But the use of management consulting has yielded fruit especially in the National Health Service, in the Local Government Association Improvement and Development Agency and also in the National Supports T eams. Although Management consulting can be somewhat expensive it is essential. It often leads to better performance of the organization in general. It is therefore one thing that all companies and firms should consider especially in areas which they lack a lot of skills or if the firm is on the red and requires a turnaround plan to make it more profitable (Norton, 2006). Client Centered consulting process model by Cockman This consultancy cycle or model has been used by many consultants to show the interaction of the consultants and the client from the beginning of the consultancy model. At times it does not reflect what actually happens in reality. But like all models following them makes the process better. The Professional Consultants were

PROJECT MANAGEMENT Essay Example | Topics and Well Written Essays - 2750 words

PROJECT MANAGEMENT - Essay Example This report is based on a case related to National Program for IT that has decided to abandon the ?12.7 billion project after years of delays (Campbell, 2011). NHS project has been cancelled because of lack of planning as improper planning has been identified as the most important reason for the failure. There have been several problems throughout the project that will be discussed in the report. This report will highlight the importance of project management techniques, processes and planning in order to accomplish the goals of the projects and will apply the technique with respect to NHS project. Furthermore, this report will discuss about the differences in managing a small project and a large project. Also the report will critically evaluate how the management of NHS managed the project and how the project was planned and how it has been carried out. In addition to this, the report will also analyse the execution of the plans by the management and how risk management techniques a nd proper costing and staffing techniques would have appreciated the project value. The report will then critically evaluate things that went wrong and became the reason for the abandonment of the project and then suggestions and recommendations have been given that could have improved the process and increased the chances of successful completion of the project. PROJECT MANAGEMENT PROCESS AND PLANNING: There are different techniques that are used by project managers in order to successfully complete the project. Project life cycle is the most widely used concept in project management and it is defined as different phases that a project would undergo throughout its life. The project life cycle will also be applied on the NHS project and then it will be analysed whether the project went through its different phases properly or not. A typical project has five phases and these phases include (Bedford and Cooke, 2001): 1. Initiation 2. Planning and Design 3. Executing 4. Monitoring and Controlling 5. Closing (CostField) Initiation is the first phase of the five phases of the project lifecycle and during this phase of the project lifecycle, the strategies along with the targets and objectives of project are defined as to what the project is about and what the project manager would like to achieve from the project. There were flaws when it comes to the NHS project as the goals and objectives were not clearly defined and the strategies were also ambiguous thus the problems can be seen from the very first phase of the project life cycle. After defining the goals and objectives of the project, the project manager in the second phase plans and designs different tasks that he or she would like to accomplish in order to complete the whole project. Work break down structure is one of the most widely used techniques in order to define and break the whole project into different small tasks (Cleland and Gareis, 2006). Although the project was divided into different tasks but the management was not able to achieve the deadlines of these tasks and thus it lead to delay in the overall project duration. By dividing the whole project into different tasks, the project manager is also able to assign these tasks to different employees and manage the

Achieving Food Security in Saudi Arabia with Sustainable Foreign Research Paper

Achieving Food Security in Saudi Arabia with Sustainable Foreign Direct Investment - Research Paper Example The climate of the country is very hot dry in summer and mild cold in winter. The country is blessed to have the biggest oil reserve in on earth, offering its citizens high living standards to enjoy a comfortable living. Nevertheless, the water resources in the country are insignificant making it very hard to the government to be independent in agriculture particularly with the fast population increase. As Saudi Arabia was always relies on imported food, it is untrustworthy particularly with today’s politics between laws and countries. In addition, Saudi Arabia cannot spend in local agriculture because of water shortages. Therefore, Saudi Arabia sought to put their funds in foreign nations for agriculture. A lot of these investments in deprived nations are not sustainable because of extreme poverty, bad infrastructure and political unsteadiness in some nations particularly in Africa which can put Saudi’s agricultural investment at a high risk. This study is rooted in pr evious analysis and studies, which were carried out in the field of food security in Saudi Arabia through looking at significant academic resources on the topic of FDI, and some cases concerning agricultural investments in deprived nations, which specified on the matter of neo-colonialism and land grabbing. This article investigates agricultural investments overseas and its objective to make agricultural investments further sustainable. It can be used by agricultural bodies and investors to evaluate the risk of FDI in agriculture and also give solutions concerning sustainability to grant food security. This article is split into eight parts. First, it will talk about the global food crisis. Secondly, it will talk about the food security in Saudi Arabia. Thirdly, it will talk about the concept of FDI and its uses on agriculture. Fourthly, it will talk about the challenges of FDIs. Fifth, it will discuss Neocoloniasm and then the Negative aspects of FDI. Finally, it will give the reco mmendations as per the findings along with the conclusion. Global Food Security Over one billion individuals, almost a sixth of the globe’s populace, suffer from chronic (severe) hunger (Heady & Fan, 2010). It is a disaster with devastating and extensive effects. Lack of food weakens the immune system and also slows down a child’s development. 50% of all cases of children’s death are caused by hunger (Heady & Fan, 2010). Under nutrition, as well as chronic hunger, mainly arises from widespread poverty. Individuals who are poor cannot afford to buy food. Hungry households use more than half of their income to purchase the food they require to survive with. Food cannot travel from excess to shortage areas across and within a country due to barriers at the border, poor roads, as well as checkpoints along the way (Heady & Fan, 2010). Without adequate food, grownups struggle to work and children, on the other hand, endeavor to learn, making sustainable financial deve lopment tough to attain. The global society normally uses the phrase "food security" to explain not just the availability of food, but also the capability of purchasing food. Food security refers to having a dependable source of food and adequate resources to buy it. A family is regarded to be food-secured when its members do not live in fear of starvation or hunger. Guarantying worldwide food security will only become more complex in the future as the need for food is projected to go up by 50% over the next two decades (Heady &

Terms and Concepts Essay Example | Topics and Well Written Essays - 250 words

Terms and Concepts - Essay Example For example, AT&T has plans to purchase T Mobile. The competition strategies eliminate cases of competition in the market. Management strategies have also been used in the competitive markets in order to make profits. Globalization has also led to multinational companies branching out. As a result, the level of competition has risen due to advancements in technology and the rush for businesses to make profits. It is the division of labor in companies as a strategy to increase chances of making profits. It includes the assembling of workers in the same field to ensure the growth of skills through repetition of the same expertise. The article about China’s expansion in the Middle East market has highlighted approaches that have been used in the competitive market (Williams 2014). China’s industrial and Commercial Bank has insisted on the division of labor in all its departments. The bank claims that specialization leads to proficiency in the offering of services to its customers. Division of labor has been embraced by many firms as a competition strategy to ensure endurance and maximization of profits. The Editorial Board. (2014, May 14). The New York Times. Keeping the Wireless Business Competitive. Retrieved May 20, 2014, from http://www.nytimes.com/2014/05/15/opinion/keeping-the-wireless-business-competitive.html?action=click&module=Search®ion=searchResults&mabReward=relbias%3Ar&url=http%3A%2F%2Fquery.nytimes.com%2Fsearch%2Fsitesearch%2F%3Faction%3Dclick%26region%3DMasthead Williams, A. (2014, May 18). Chinas biggest bank gets approval for Kuwait branch. Reuters. Retrieved May 19, 2014, from

Pagasus Airline Essay Example | Topics and Well Written Essays - 500 words

Pagasus Airline - Essay Example Such factors help the company with respect to connecting flights to increase its growth prospects. The infrastructure of airport is very flexible and it supports growth which is long term. The company’s fleet plan is accommodative of growth while at the same time can be considered balanced (Surhone, Tennoe and Henssonow, 2011). The company should follow a marketing strategy to highlight such factors as cost advantages, lower costs of airport, and an airport infrastructure which is considered as flexible. The strengths can be the factors such as the airline is growing very fast in EU and the fact that the company has a product offering which is considered to be very simple with the benefits of attractive pricing. The weaknesses can be enumerated as the factors such as the airline is highly dependent on fuel prices and that it is necessary for the airline to obtain bilateral agreements for getting sanction for new routes. The opportunities can be factors such as the aviation market in Turkey is very much underpenetrated and that there is considerable scope for improvement in factors such as loading and the utilization rates of aircraft with the launching of night flights. Threats could be considered as the factors such as an increased competition in Turkey from the low cost carriers of Europe and the opening of new airport of Istanbul. The company should focus on the opportunities and develop its marketing strategy accordingly. It should use advertising as a means to gain a greater market share and increase its revenue in the process. As the aviation market in Turkey is underpenetrated, there is every possibility that other low cost carriers of Europe will try to enter the market. In this regard, the company should use advertising to highlight factors such as lower costs of airport, cost advantages, etc. that it is already enjoying. The company has a very

Smith Radiators Case Study Essay Example | Topics and Well Written Essays - 2000 words - 1

Smith Radiators Case Study - Essay Example As noted, by being certified by AAI, the organization would tap the opportunity for continued growth. However, a review of their current HR policies revealed that these do not support the current business strategy of a reactor. After identifying the strengths and weaknesses, the organization should address these and eventually assume the business strategy of a defender. There are various weaknesses noted in the current HR policies that ultimately stem for the centralized decision making process and the lack of formal training and development programs. The recommended HR approach that the organization should take should focus on reviewing their policies on recruitment, selection, maintenance (particularly training and development programs), and other HR policies. Specifically, a closer look into decentralized decision-making to involve the management team and other crucial employees would be expounded; (2) a review of the contract and agreement with the Union in terms of benefits, compensation, and security concerns of employees should be delved into; (3) a review of current job descriptions are required; and (4) a closer coordination with other government agencies that affect work conditions such as the Department of Labor, the US EEOC, and the OSHA, must be forged to fit the defender strategy. Question 1: Identify and discuss key issues and problems related to the fit between the organization’s current (implied or stated) business strategy and its (implied or stated) HR strategic plan and practices. Using Miles and Snow typology of organizational strategies, it is eminent that Smith Radiators, Inc. is applying the reactor business strategy in view of addressing the issues presented from the Automobiles of America, Inc. (AAI) letter. AAI proposed two relevant actions that need to be addressed to enable Smith Radiators to continue supplying radiators to them: (1) requirement for Smith

Use a flow chart and an accompanying memo to explain a problem with a Assignment - 1

Use a flow chart and an accompanying memo to explain a problem with a process with which you are familiar - Assignment Example The current system of our departmental store consists of manual operation and entries on registers and MS Excel sheets. Because of the expanding customer base of the superstore, it is quite challenging to tackle the entire transactions manually. The main problem of the existing system is that it takes up a lot of time. The recording, updating, and deletion of entries on MS Excel sheets take up considerable amount of time. Any query function may not be executed on it as it is not an automated system. The records that are interrelated to one another are exhibited in such a manner that they are not interrelated. Another issue with the manual system of entering information is the lack of precision. The precision of a number of statistical functions in MS Excel vary from acceptable to unacceptably bad. However, they are considerably substandard as compared to the substitutive implementations. For this reason, this system leaves less probability of having precision in numerical values. The next problem with the existing system is the lack of decision making power, due to the two problems discussed earlier, it becomes exceedingly challenging to make swift decisions using the existing system. For the order of looking at the cost of a specific item in the superstore, the costs of all the other items need to be looked over. This implies that timely and effective decisions are not made. Large amount of stationary is yet another drawback of the existing system incorporated in the superstore. The receipts of the products and items sold on a daily basis are made on cash memos, which require numerous cash memo registers. Because of the expanding customer base of the superstore, a large number of paper and huge amount of time is taken up on a daily basis in pursuit of this practice. Another significant issue with the existing system is that it requires the involvement of

Animals In Captivity Essay Example for Free

Animals In Captivity Essay In 2008 at the Singapore Zoo, three white Bengal tigers attacked and mauled a zoo cleaner, Nordin bin Mondongto, to death after the man walked through a moat surrounding their enclosure. Researchers asked themselves what would be the cause of these vicious behaviors being reported from many zoos across the globe, the answer being the harsh environment zoo animals are surrounded by. Many people are not aware of the harsh treatment the animals endure. Zoos, circuses, and famous attractions like SeaWorld do not offer the best of circumstances for their animals. These uncomfortable conditions may be the cause of the hundreds of violent behaviors being reported by zoos around the world. Of course, most families enjoy taking a trip to the zoo because they offer a unique experience of encountering exotic animals. However, people need to realize that animals are living creatures that should not be forced into show, or held behind glass walls to be gawked at. The first point that this essay will address is the simple fact that zoo owners have propaganda in mind, and not preservation. â€Å"Zoos help save endangered species, by saving hurt animals and rehabilitating them,† is an excuse many zoo officials use. Zoos claim to want to protect species from extinction, which sounds like a noble goal, but zoo officials usually favor exotic or popular animals, rather than threatened or endangered local wildlife. The Chinese government, for example, â€Å"rents† pandas to zoos worldwide for fees of more than $1 million per year. It is questi onable whether the profits are being directed toward panda-conservation efforts at all. Also, because tigers are the most favorable â€Å"crowd pleasers,† recent studies prove that there are more tigers in captivity than those that exist in the wild. There are thought to be between 5,000 and 10,000 tigers in U.S. cages and 90% of them are in miserable roadside zoos, backyard breeder facilities, circus wagons and pet homes. Before long, the few tigers left in the wild will wither off, and the animals in captivity will not be able to be relocated and thrive in their what-once-was natural environment. Next, the reader should know that the animals that are said to be â€Å"in their natural habitat,† are in confined areas that are less than a tenth of the area they would naturally be in, and are restricted by many factors. Birds’ wings may be clipped so that they cannot fly, aquatic animals often go without adequate water, and many animals who naturally live in large herds or family groups are kept isolated. Animals are closely confined, lack privacy, an d have  little opportunity for mental stimulation or physical exercise. These abnormal conditions often result in abnormal and self-destructive behavior, known as â€Å"zoochosis.† An Oxford University study based on decades of observing animals in captivity and in the wild found that animals such as polar bears, lions, tigers, and cheetahs â€Å"show the most evidence of stress and/or psychological dysfunction in captivity† and concluded that â€Å"the keeping of naturally wide-ranging carnivores should be either fundamentally improved or phased out.† Last but not least, the reader should know that keeping animals in captivity is not the only danger posed at the zoo. Even when the animals are bred in captivity, generations later, exotic animals will retain all of their natural instincts. They cannot be considered â€Å"domesticated† or â€Å"tamed.† Every year, captive, exotic animals are involved in incidents in which humans are injured or even killed. In 2007, Tatiana, a Siberian tiger, escaped her substandard enclosure at the San Francisco Zoo and was shot to death after she killed one person and injured two others. This was not the only fatal incident occurring because of the animals being held in captivity. On February 26, 2010, a 12,000 lb. Orca whale called Tilikum mauled and killed his trainer Dawn Brancheau at SeaWorld during a performance. Also, in Colorado, on April 24, 2009, a volunteer was vigorously mauled by a tiger at â€Å"Big Cats of Serenity Springs.† The list of these aggressive outbreaks goes on and on. Researchers say that the awful conditions animals are unnatural and are the cause of animals expressing abnormal behaviors. Zoos may be fun for the family, but are definitely not fun for the animals. Taking animals out of their natural habitat, forcing them to live miserable lifestyles, and putting humans at risk is not worth a fun family trip to the zoo. Treating living creatures like they have no feelings is never okay and should be considered inhumane. Zoos need to be exposed as the pitiful prisons they are, and actions should be imposed to stop the animal abuse. Works Cited Captive Wildlife Crisis | WildAnimalSanctuary.org : Americas Premier Sanctuary For Large Carnivores. Captive Wildlife Crisis | WildAnimalSanctuary.org : Americas Premier Sanctuary For Large Carnivores. N.p., n.d. Web. 6 Apr. 2014. . Get The Facts:. Ten Fast Facts about Captive Exotic Animals. N.p., n.d. Web. 7 Apr. 2014. . News Facts. The Tiger Next Door. N.p., n.d. Web. 14 Apr. 2007. . Zoos: Pitiful Prisons. PETA. N.p., n.d. Web. 6 Apr. 2014. .

Marketing Plan Essay Example for Free

Marketing Plan Essay World Wide Wonderland is a theme and amusement park business offering world-class experience to families, students and foreign tourists around Negros Occidental. Being a theme park, we offer a variety of products. And since it is called â€Å"World Wide Wonderland†, the company will take you to the different parts of the globe. The organization’s major products would include the World Adventure Coaster, the European Castle Hotel and The Barangay Filipino Museum that can satisfy the customers’ recreational needs as they step into a whole new world of fun, information and adventure and that will serve as a fresh new way to enjoy the day with your families, friends and co-workers. World Wide Wonderland is renowned for their convenient and strategic location in Talisay City, Negros Occidental of which is a growing city in terms of economy in the tourism industry. Also synonymous are the services that provide high prices to go along with premium quality and the wide range of other offerings including restaurants, pools, zoos, information buildings, camping sites and many more that are available in the park’s enjoyable, stress-relieving and safeguarded settings. And through the company’s best efforts in promoting the products in print, radio, television, public relations and personal selling, this will increase the customers in large scales. Having those products, the company aims to provide a globally-renowned entertainment and bring delight to its valued customers especially families, students, and foreign tourists here in the Philippines. Other than that, the organization also wants satisfaction from its employees and, at the same time; focus on its environmental responsibilities. World Wide Wonderland has a World Adventure coaster targeting the youth (specifically students) to enjoy a tour like the customers are travelling to different countries around the globe. For its European Castle Hotel, the company targets families and unwinding professionals that wish to have an overnight stay in the said place. And lastly, the Barangay Filipino Museum that would mainly target foreign tourists so that these people can be informed about all of the facts of Negros and the rest of the Philippines. Differentiating the type of business service offered, from that of the competition, will assist not only in building the theme park as a whole, but will attract more customers, who require a higher level of quality service and recognition than they can receive from other tourist spots. This will provide World Wide Wonderland with an opportunity to step up as regards servicing families, students and tourists with a world-class experience. Satisfied guests are critical to the success of themed visitor attractions. The backbone to having satisfied guests is good management and this is what the company in doing. Unlike most companies, we introduce our customers with utmost care and support services. CURRENT MARKETING SITUATION (TRENDS) The theme and amusement park industry has been around for more than 50 years and, like any other industry, it has evolved through the years to help guests escape from real life, if not for a few hours, at least for a few moments on its attractions. The theme park market has reached maturity and as time passed by. There have been many trends over the years and as the decades went by, theme park operators began to realize that it was not just thrills that would keep bringing back their customers. Applying themes to their attractions would help as well. Sure, a person could build the fastest roller coaster, but if another person added a theme or story to it then you added a dimension to the attraction that made it unique. Putting a personality to a roller coaster ride thus became a trend that still holds today (Scopa, 2005). One of the trends that caught on was the acknowledgement that guests could easily become bored with an attraction or a theme park. To many people boredom is related to predictability. Many guests loved the anticipation of experiencing a favorite moment in an attraction, but there was always that need for adventure that would creep in as well. Nothing is more constant than change in attractions industry. The company is witnessing the transformation from theme parks into integrated resorts to cater to staycation trends wherein people would want to stay overnight in a certain place. Parks operators and manufacturers are also employing new strategies to focus on innovation and reinvestment in guest experience to serve increasingly discerning market. Moreover, theme parks take into consideration several parts of the society when making future plans like the socio-cultural aspects. The children, teenage subcultures and their families are increasingly powerful consumers so it is important that the company gives them world-class entertainment. On the contrary, people will grow older that is why we need attractions to encourage and entertain elderly people. Theme parks are an important part of the whole tourism and recreation industry. So they are connected to air, bus and car travel. These types of businesses must react environmentally friendly as far as possible. At least they will have to be involved in environmental organizations and conservation themes. All these parts which are decisive for the future of the business belong to the Macro environment of the company. Technology is getting more and more sophisticated. This is going to influence theme parks and their attractions in a crucial way. With the growing use of high technology products, theme parks will be constructed around virtual reality, simulations and spectacles creating conditions of hyper reality. Amusement park owners can have cost effective methods, reach hundreds more people, places photos of the park on their website and offer the ability to communicate with prospective customers in real-time, which consumers really like. Below is the summary of the main micro and macro environmental trends in Theme and Amusement parks. 1. Everything will be based on a scripted theme. The attractions reflect the theme and intensify it. 2. A diverse array of components assembled to produce a wide range of experiences. All the senses of the visitors should be attracted. With the help of lots of different attractions, they will make hundreds of various world-class experiences. 3. Theme parks will be converted into hotels, resorts, etc. 4. As the world changes, theme parks must act in an environmentally friendly way. 5. With the growing use of high technology products and online advertising, theme parks will be more exciting, sophisticated, vivid, and real. An amusement park usually has a wide variety of fun entertainment for the general public. Also called an amusement park, there are many thrilling rides and other activities for the whole family to enjoy. Most of these parks have rides available, small shops, animal attractions, arcades and lots of places for people to dine and drink. Generally, an amusement park will be at least 200 acres in size. Some of them offer hotel rooms and amenities so that people can stay indefinitely. There are usually fees for parking and admission. A theme park might be available all year long or it might open only during certain seasons. The main point of this business is to generate profits and the business will gain profits through its services offered. Fees from the entrance, food, establishments and sponsors who will be more than willing enough will make excellent profit so it can have good ROI. About 55% of the income brought in at an amusement park comes from the fees charged for admission. The rest of the profits are a result of the sale of food and products that people buy in the little shops. The profits for these parks depend primarily on how the economy is doing. Most of the rides at an amusement park are operated by computers now, so they are easier to take care of and do not need constant maintenance. This saves an amusement park owner a lot of money each year. Marketing for theme park owners, on the other hand, can cost a lot of money each year. A lot of these business owners use television marketing, direct mail marketing and radio ads for most of the marketing methods because these are the most effective advertising tools in promoting the business. Channel. The business involves both retail and wholesale but focuses more on wholesaling due to the fact that many other businesses revolve inside the theme park. The business focuses on wholesale to the fact that it sells goods or services to those buying for resale or business use. This would involve selling and promoting, buying and assortment building. Another is that many owners of amusement parks have switched channels on theme park marketing and have moved to Internet marketing. This kind marketing involves consumers that are now online; shopping, paying bills, buying products and looking for entertainment and vacation ideas. Profit The average profit margin for amusement and theme parks is at 5. 4 percent. The reason for such a low margin is the high cost of staffing, maintenance, and heavy capital outlay of operating such an attraction (Orlando Sentinel, 2010). The profit margin for these parks would be even lower if it werent for their seasonal hiring. With so many employees needed for administration, merchandise selling, ride operation, food and beverage and mechanical positions, the cost would be even higher if a full staff were kept year-round. That is why most of the theme parks offer prices that are expensive. Cost It is general knowledge that this would take a lot of effort, manpower, and most importantly money. From constructing the establishments and rides, to the food that the park will serve, and finally the people who will help the company bring joy to customers, they are all going to cost a lot of money. So, ultimately this theme park will need large amount of cash to use. SURVEY QUESTIONNAIRE AND RESULTS (Interviewed 50 respondents including students and adults inside and outside the university. This is a basis of market segmentation).

User Acceptance of Research Evidence in Nursing

User Acceptance of Research Evidence in Nursing User Acceptance of Research Evidence in Nursing User Acceptance of Research Evidence in Nursing

The Saga of Henry Starr :: essays research papers

Henry Starr was a real man, in the real Old West. He wrote his life story while in prison in a book called Thrilling Events. Although the book I read is based on a true man, some of the events are exaggerated, or retold differently then the actual event.   Ã‚  Ã‚  Ã‚  Ã‚  Henry Starr was a 17 year old Cherokee cowboy working a steady job at a ranch. One day, however he was framed for stealing two horses by a man that was in cahoots with a crooked sheriff. Henry’s uncle paid his bail, and Henry went back to work. A little while later, a rival cowboy hid whiskey in Henrys wagon, and Henry was stopped with a whiskey warrant, which was a way for crooked lawmen and lawyers to make money off of each other. Once again, Henry’s uncle bailed him out.   Ã‚  Ã‚  Ã‚  Ã‚  Henry became angry at the world. He felt alone and felt that if people were going to treat him like a criminal, he was going to act like one. He started robbing banks, and killed a deputy marshal in self defense. (Henry wasn’t a murderer, but was a thief.) More and more bank robberies occurred, and Henry was gaining some recognition. Henry was finally arrested, and sentenced to hang. However, Henry got a good lawyer, who got the Supreme Court to bring the sentence down to 15 years. Henry only served nine because of a pardon by President Theodore Roosevelt.   Ã‚  Ã‚  Ã‚  Ã‚  When he got out, he recruited a band of criminals, and they hit every bank in the west. Eventually Henry was wealthy enough to take his girlfriend away from it all, which was his goal from the start. They went to Colorado, where Henry was recognized and arrested. Henry was sentenced, but once again, became a model prisoner, and got released on parole.   Ã‚  Ã‚  Ã‚  Ã‚  When released, he met a new girl and decided to leave Colorado, violate is parole, and go back home to Oklahoma. He got there, changed his name, and lived a good life until he ran low on money and decided to rob a bank. He and his group robbed two banks, and Henry was shot in the leg, arrested, and sentenced to 25 years at a prison in Oklahoma. But Henry was a pro at leaving early. He was out in a few years. Overall Henry was sentenced to over 65 years in prison, but only served just over 15.

Hedda Gabler Essay -- essays research papers

Hedda Gabler   Ã‚  Ã‚  Ã‚  Ã‚   Hedda Gabler is a more modern tragic figure. Like Job, she has gone through pain and suffering. Just as many of the Greek tragic figures and Job confront their Gods, Hedda Gabler confronts the controlling forces in her life. She needs control and in order for her to gain control over her life she commits suicide and does it beautifully to fulfill her romantic quest. It is implied, though never clearly stated, that Hedda grew up without a female influence. Her father who was a General raised her around guns. She was socialized to be more violent than lady-like. Hedda, as all women in her time, was restricted by society. She married Tesman because that was expected of her. She had no way of surviving on her own. She had courted Lovborg before meeting Tesman. She called herself a coward because she denied Lovborg and gave in to the influence of society. When she lost Lovborg, she loss purpose, and meaning and that created her boredom. Page 2 Her marriage to Tesman was not what she wanted for herself. She wanted much more. Hedda did not want the restraints put on her by society. She thought she could live through Tesman. To Hedda, he was boring and too caught up in his work she wanted him to join politics because that was what she wanted to do but was forbidden because she was a woman. He was not rich enough to do so and that destroyed her dream. Hedda would not settle for living homebound. Hedda was Lovborg's inspiration in one ...