Caffe Nero - 2145 Words

What are the factors contributed to the growth of Caffe Nero in the United Kingdom market? INTRODUCTION: Caffe Nero Group Limited was founded in 1997 in South Kensington, London by Gerry Ford. It is an Italian style coffee shop and the largest independent coffee retailer in Great Britain in recent days. Now, it has over 400 stores and nearly 3000 employees in the United Kingdom. It is also to the development of overseas market, in 2007, Caffe Nero opened the store in Turkey, and after one year later, it opened the shop in the United Arab Emirates, the Middle East. Caffe Nero has a philosophy; it is very simple, which included four elements, Food, Service, Coffee and Atmosphere, especially Coffee and Atmosphere, a good coffee can give†¦show more content†¦On the other hand, it must identify the positive points and negative points in internal factors and external factors. It can divide the key pieces of information into two main aspects, the first one is Internal factors, it describes in the organisation internal environment, the ‘strengths’ and ‘weaknessesâ₠¬â„¢, the other one is External factors, it shows the ‘opportunities’ and ‘threats’ appeared by the external environment (Panagiotou G. 2003). [pic] Figure 1 People called the SWOT analysis to the SWOT matrix; it is very helpful for producing a series of alternatives for a company and an organisation or business unit based on special combinations of four directions of strategic aspects. The SWOT matrix clarifies how the external opportunities and threats confronting a company can be matched with company internal strengths and weaknesses to consequence with four directions of probable strategic alternatives. The SWOT matrix can make managers to bring about many kinds of growth and contraction measures. The SWOT matrix involves four ways; firstly, Strengths- Opportunities strategies concentrate on how to utilize strengths of a business to get a good hand of opportunities. Secondly, Strengths- Threats strategies try to use the strengths of a firm to leave a way from the threats. Thirdly, Weaknesses- Opportunities strategies aim to clear up theShow MoreRelatedCaffe Nero3562 Words   |  15 PagesExecutive summary In this report, the mission statement for Caffe Nero is make sure food and service are excellence in all four areas to achieve their aim. Besides that, Caffe Nero also providing their customers with good quality coffee and comfortable environment to their customers. There are 3 main important to be successful - A high quality and well defined offering, focus on brand value, selective site acquisition and disciplined roll-out. Next, SWOT analysis has included in this reportRead MoreAnalysis of Caffe Nero Essay4351 Words   |  18 PagesIntroduction Gerry Ford founded Caffe’ Nero in 1997. Caffe’ Nero is the biggest privately owned coffee chain in UK. His intension was to open up a chain of continental style coffee shop in UK. Currently Caffe’ Nero operates in England, Scotland, Wales, Turkey, and United Arab Emirates. Caffe’ Nero has over 400 stores and 3000 employees. Caffe’ Nero concessions in some UK major stores like Heathrow Airports, House of Fraser, bookshop chain Waterstone’s and also Caffe’ Nero Express outlets opened up inRead MoreCafe Nero Marketing Plan6124 Words   |  25 Pagesset the next market objectives and plans a one year plan strategy to reach those objectives. In the second part, this marketing plan outlines the issues that need to be considered to implement Caffà © Nero overseas by analysing of international marketing of the company. Caffà © Nero Group Plc Caffà © Nero Group Plc was founded 1977 and currently owns 290 stores from Brighton to Glasgow with  £90,7 million as turnover. We provide Italian coffee in European style coffee houses. Our philosophy consistsRead More7ps analysis for Caffe Nero Essay1613 Words   |  7 Pagesanalysis (7P’s) and recommendation : Caffe’ Nero Introduction Caffe’ Nero was founded by Gerry ford in 1997 which aiming to be authentically Italian, serving premium espresso-based coffee, fresh high quality food, and a neighborhood gathering spot by the end of 2000, the Nero team had built 31 cafes  and established the company as a national brand and received British Design Council award for best company identity (Official Caffe’ Nero website).  Caffe’ Nero considered themselves as bothRead MoreCafe Nero Environment, Swot Analysis, Smart Objectives Essay examples2810 Words   |  12 PagesPage Content Caffà ¨ Nero Facts 3 Environment Analysis 3 SWOT Analysis 5 SMART OBJECTIVES 6 SEGMENTATION 7 Marketing strategies 7 7Ps 8 Monitor and evaluating plan 10 Read MoreNero Cafe Financials2785 Words   |  12 PagesPROFIT CLIMBED BY 38% TO  £13.2M (2007:  £9.6M) STRONG CASH GENERATION CONTINUES TO FUND ROLL-OUT OF NEW STORES A NET INCREASE OF 61 NEW STORES DURING THE YEAR, BRINGING GROUP TOTAL TO 371 YEAR END LAUNCHED â€Å"NERO EXPRESS† CARTS FOR AIRPORT AND RAILWAY STATION HUBS: OPERATING WITH A TOTAL OF 15 NERO EXPRESS CARTS BY YEAR END (MAY 2008) ENTERED FIRST INTERNATIONAL MARKET - TURKEY. OPENED 7 STORES BY YEAR END (MAY 2008) CURRENTLY 393 STORES IN 210 UK CITIES AND TOWNS; ANTICIPATE 410 STORES BY CURRENT YEARRead More Coffee Industry in the UK Essay1613 Words   |  7 Pagescoffee industry has grown rapidly since the 1990s; before Starbucks emerged, people were used to drinking low quality coffee from tins. Starbucks introduced fresh coffee made from top quality beans that have excellent taste and drinks such as the caffe latte and cappuccino, which have helped to fuel the development of the coffee market into a multi million pound industry. The size of UK branded coffee chains have quadrupled from 1999 to 2004, with a current market turnover of over  £1 billion. Read MoreOverview of the Coffee Industry Uk Essay1777 Words   |  8 PagesCompetitors Starbucks Costa Coffee Caffe Nero 6 Barriers to entry 7 Price sensitivity 8 Customer Profile 9 Supply 10 Conclusion 1 Market Overview - Value/Sales/Volume/Growth in recent years The coffee industry has grown rapidly since the 1990s; before Starbucks emerged, people were used to drinking low quality coffee from tins. Starbucks introduced fresh coffee made from top quality beans that have excellent taste and drinks such as the caffe latte and cappuccino, which have helpedRead MoreEssay about Costa Coffee Marketing Plan4148 Words   |  17 Pages |32.4% | |Starbucks Coffee Company |314 |403 |717 |23.2% | |Caffà ¨ Nero |160 |250 |410 |13.3% | |Caffà ¨ Ritazza |19 |164 |183 |5.9% | |BB’s Coffee Muffins (went out of |10 Read MoreIdentify, Analyze and Discuss Strategic Issues for Costa According to the Resource Based View (Rbv) and Its Core Competences.1277 Words   |  6 Pagesthey are utilized in order to confer Costa competitive advantage. The coffee brewing industry is a relatively recent market in expansion with little differentiation between the main competitors. In spite of the fierce competition that Starbucks, Caffe Nero and Coffee Republic have given to Costa coffee, ‘the company is the fastest growing coffee shop chain in the UK’ (Datamonitor 360, (2008), Whitbread PLC, company overview). This means that Costa coffee has successfully managed (partly at least)

The Nursing Shortage Free Essays

Melisa A. Smith Dr. Kathryn Skulley Eng 122-500 22 November 2011 Crisis in America Back in the late 1930’s, American men were drafted to go off and fight in World War II while women at home had to learn a new way of life to support their families and support the soldiers. We will write a custom essay sample on The Nursing Shortage or any similar topic only for you Order Now A woman named Florence Nightingale who was recognized as one of the first nurses to care for the wounded soldiers during the Crimean war helped to influence other women to learn how to become nurses and care for the sick and wounded. After the war ended in the mid 1940’s, thousands of soldiers returned home to begin the next chapter in their lives by starting a family while women returned to homemaking. In fact, due to the major population shift after the war, thousands and thousands of babies were born in which it would be named the Baby-Boomer generation. Now fast forward to the year 2010, several decades later, the baby-boomer generation is aging and approaching there sixties and beyond at a time when healthcare is beginning to be used more frequently by many others. Now that America is beginning a new era of healthcare with the creation of healthcare reform that soon will create access for the uninsured and underinsured to gain access to healthcare treatments. On March 23, 2010, â€Å"The Affordable Care Act† was signed into law by President Obama that would create healthcare access for millions of Americans. This is turn would create a huge strain on the American healthcare system at a time when concerns are rising due to the increased need of services for the baby-boomer generation and the current nursing population to care for them. You can read also Coronary Artery Disease Nursing Care Plan If Americans already planned on facing a nursing shortage with the baby-boomer generation, then how would the shortage affect everyone else when healthcare reform becomes active in the year two-thousand-fourteen? This paper will discuss some individual points more in detail and evaluate the nursing shortage situation from the beginning of nursing history to present day that could affect all healthcare workers now and in the future. The nursing shortage topic in America has always been a debatable question where it will be analyzed further in detail starting with some statistical data. Looking at the national level for current nursing employment, the U. S. Bureau of Labor and Statistics stated that, â€Å"2,655,020 registered nurses were currently employed as of May two-thousand and ten† (U. S. Bureau of Labor and Statistics: Occupation section). The information presented here did not account for self-employed nurses or one’s that currently work multiple jobs. Now on a smaller scale looking at the State of Colorado’s population and registered â€Å"nurses per 1000 rate is 7. 98 as compared with a national average of 8. 6 with an additional need of 1,780 nurses to meet the national average† (The Demographic Challenges Facing Colorado’s Health Care Workforce 15). The information noted here did not account for rural areas and small towns where the population is considerably lower. Next, the discussion will continue on about nursing school factors affecting the nursing shortage. Additionally when someone is attracted by the potential for a nursing career and advancement, they must look at all avenues first before deciding and making a commitment to nursing school. However, when someone has made the decision to enroll they must take several prerequisite classes and take a nursing entrance exam before being accepted into a nursing program. Furthermore, after students have taken the required prerequisites, they may not easily be accepted into a nursing program because of limited number of slots available and teaching constraints. In fact, it has been well observed by many schools that the major factor in the nursing shortage is due to the lack of qualified nursing instructors. In the United States, â€Å"nursing schools turned away 67,583 qualified applicants from baccalaureate and graduate programs in 2010 due to insufficient number of faculty, clinical sites, classroom space, clinical preceptors and budget constraints† (2010-2011 Enrollment and Graduations in Baccalaureate and Graduate Programs in Nursing 2). Another factor that contributes to the nursing shortage is that nursing faculty members and educators are being lured away from colleges by higher compensation, which in turn reduces the number of potential educators to meet the demands needed. Consequently, most educators are generally older with a limited number of years of teaching left before retirement which in turn could also leave more potential nurses waiting on a list that could reduce the national shortage. Furthermore, the United States started facing some major healthcare challenges with the baby-boomer generation beginning to impact the healthcare system in two-thousand ten. Now that this generation is in their sixties many of them will be facing increased health problems due to aging thus putting a greater demand on the healthcare system for treatment and prevention. Consequently, this generation will begin turning sixty-five at a rate of approximately ten thousand baby-boomers per day for the next nineteen years starting in the year two-thousand eleven. This in turn will create a huge stressor to the already problematic nursing shortage. In addition to the baby-boomer generation, America will soon be forced to provide healthcare to millions of individuals who previously did not have insurance starting in two-thousand fourteen when the Affordable Care Act goes into full force. Furthermore, â€Å"healthcare reform will soon provide subsidies for thirty-two million citizens to more fully utilize the healthcare system† (Joint Statement from the Tri-Council for Nursing on Recent Registered Nurse Supply and Demand Projections 2). This in turn will create a huge stress on the medical profession especially the nursing sector, as the healthcare system is grappling in the shortage of nurses to care for the baby-boomers. Emergency rooms and physicians’ offices will soon be faced with a massive influx of patients to provide care for, which would cause an increased demand for more medical staff including nurses and physicians. Patients then would be going to local hospitals for elective surgeries and diagnostic testing which would cause a surge and a need for more hospital beds to accommodate the needs of patients. When the demand exceeds the amount of resources available people could be facing other challenges such as emergencies or disasters of magnitude. With the introduction of the healthcare reform and the baby-boomer generation, the healthcare system could also be facing emergency preparedness scenarios that have not been attempted before with the combination of emergency disaster plans currently available. Some may remember the hundreds killed and injured from the two-thousand eleven tornado outbreak or the terrorist attacks on the twin towers that caused mass casualties and injured numerous people on September 11, 2001. This is just to name a few disasters that America was impacted by with the need for emergent healthcare services. Additionally in the United States, â€Å"there is little flexibility for unanticipated fluctuations in patient acuity and demand on a daily basis, and an absence of standby capacity for large-scale emergencies† (McHugh 442). Consequently, if the United States doesn’t come up with a large scale disaster plan that has been attempted before, then many will be faced with total destruction and demise. Nurses have gone through the grueling process to begin and succeed in their careers from the dedication of going to school to meet entry level standards, as well as taking the national licensure examination prior to practicing. Some nurses graduate with the expectation that the wages and demands of the job will be satisfying to keep them in their current role. But some people may know very little about the profession until they are faced with the reality of the job demands versus the salary. A new graduate nurse just beginning his/her career maybe making less than the more experienced nurses, but still held to the standard of providing the same type of care to all patients. According to the U. S. Bureau of Labor and Statistics, the national median wage for registered nurses as of May two-thousand ten was â€Å"$67,720 annually† (U. S. Bureau of Labor and Statistics, Occupational Employment and Wages). However this statistic did not report the level of education held other than the title of registered nurse. Furthermore, nurses are held to a high standard to uphold to their duties and continue to give accurate, compassionate and safe care to all patients. Nevertheless, nurses play many roles other than a care-taker or pill pusher, they are expected to know about possible medication interactions that could harm a patient since they are the last line of protection for patient. Nurses have also been trained to think critically in times of crisis and to intervene with life-saving interventions without the supervision of a physician. Many of the â€Å"hazards on the job, include blood and body fluid exposure as well as musculoskeletal injuries related to ergonomic hazard from lifting and repetitive tasks† (Stone et al. 1984). During times of busy patient demands, nurses may also run the risk of harm to themselves, especially during the administration of an injection that could cause a needle puncture that may potentially be from an infected needle, or come in contact with the splashing of body fluids on exposed skin. However, many hospitals have currently up-graded equipment to help prevent unwanted needle stick exposures through the use of needle free systems, but there is still work to be done to keep nurses and patients safe. Furthermore, nurses may also be exposed to occupational injuries while lifting a patient in bed, or when a patient falls on a staff member and injures them in the same turn as well. Obviously some hospitals have improved the safety for staff, and patients with the use of lifts or ssistive devices, but time maybe of essence. With this in mind, the physical and mental demands of the nursing profession may take a toll on a person’s body, or it may potentially provoke thoughts of a career change from the risks involved. However, since nurses are also held accountable for mistakes made even when times are proven difficult, in hind sight turn this could potentially create a stressful environment full of expectations without satisfaction. Furthermore, â€Å"nurses’ working conditions have been associated with medication errors and falls, increased deaths, and spread of infection, but nurses report making more errors when working shifts greater than twelve hours, working overtime, or working more than forty hours per week† (Stone et al. 1984). In some hospitals nurses are given an assigned number of patients to care for, but patients are coming into the hospitals’ sicker than in previous years which can create a dilemma when assigning patient care. Some hospitals’ have been designated as a Magnet hospital where the maximum ratio is one nurse to five patients which could help ease some demands to be able to provide better care to patients, but this trend is still new to some healthcare systems. On a typical working shift nurses are responsible for medication administration, physical assessments and general care of the patient, but during times of staffing shortage nurses may have to provide all the care for all assigned patients. Generally speaking, nurses care for four to eight patients per shift while â€Å"an additional patient within this range was associated with a seven percent increase in the odds of dying within thirty days of admission and a seven percent increase in the odds of death following complications such as shock or pneumonia† (Keenen 1). In addition patients have a greater risk of infection due to lack of adequate infection control from proper hand washing by healthcare staff when staffing shortages occur. When nurses are held accountable for a certain number of patients, and one person falls out of bed down the hall while they were getting another patient up to the bathroom can create an unsafe and unsatisfactory environment for all involved parties that in turn can cause higher morbidity in patients. With a stressful environment and combined fear of making a mistake which would result in punitive action against them, â€Å"the U. S. healthcare system contains a safety climate which blames individuals for errors instead of the system or organizational failures that may really be at fault† (Fox and Abrahamson 235). With that said, more nurses feel pressured to not make any mistakes instead of being human. However, when hospitals’ are dealing with staffing issues and nurses are not able to give proper attention to their patients this in turn could create a dangerous situation for patients that have an increased mortality risk due to complications or co morbidities. Studies have shown that staffing insufficiencies increase the mortality risk in patients due to the inability to adequately care and educate patients on complications such as pneumonia or bloods clots which can be proven fatal. Nurses are also expected to perform many tasks that include life saving techniques in critical situations, but in order to keep these individuals with these skills employed by a specific facility it takes a clever approach to nursing retention. However, â€Å"research shows that nurses contribute heavily to the quality of patient care, reimbursement based upon performance outcomes would likely increase the economic value of nurses, thus improving wages, work environment and recruitment and retention† (Fox and Abrahamson 235). In the past, when hospitals were dealing with nursing shortages some would offer a sign-on bonus or a contract to pay for a portion of education expenses as an incentive to attract employees for difficult to recruit positions such as night shifts. Due to cost constraints some facilities were beginning to do away with sign-on bonuses and offer other assistance after a specific time period of employment. On the contrary, most facilities do not recognize nurses with compensation based on performance other than an increase in cost of living wages, but could benefit further through increased recognition programs. Since World War II the nursing profession had always been a female dominant profession until now, with the addition and encouragement of male nurses in the profession. Most patients saw nursing as a female dominant profession due the delicate nature of caring for sick patients and the need for gentle interactions and nurturing. Furthermore, working conditions were often poorer in nursing with a predominately female occupation. During times of economic recession more nurses were choosing to work, or continue employment to help meet the financial expectations of their households especially in times when other family members are facing a layoff or furlough. Although when the economy improves the shift of nurses actively working may change and create an even bigger nursing shortage while some may change careers or retire all together. Furthermore, with the introduction of men in nursing things have begun to change and more and more men were joining the nursing profession for career stability and advancement opportunities in an already female dominant profession. A man named James Derham â€Å"in 1783 who was a slave earned money to buy his freedom by working as a nurse† making him the first male nurse (Bonair and Philipsen 19). Nursing schools began offering scholarships to male nursing students as a way to attract more people to the nursing profession. With men in a female dominant profession they were making up â€Å"five to ten percent of the workforce in the UK, USA and Canada† while in the nursing profession they were more likely to be promoted into leadership roles (Brown 120). Male nurses generally started a nursing career at a younger age compared to their female counter parts. As working nurses were getting older many of them were planning for retirement at a time when a majority of people were retiring with the baby-boomer generation. More and more people began to choose a nursing career later in life, so consequently most nurses ended up retiring earlier due to the strains of the job or age factors. Consequently, the average age of nursing students graduating was thirty-one, while the average age of the working nurse is forty-six years old. Due to the popularity of nursing for some it is becoming a second career for individuals after many years of employment in other fields such as business, or computer industries that have had many changes and layoffs that contributed to the employment shift. With this new employment shift new nurses that began a nursing career as older adults are not working in the field as long and retiring sooner. Furthermore with the short periods of nursing employment, this again creates problems with fixing the nursing shortage across the country. Now that the factors of the nursing shortage have been described in detail, the next discussion will be about ways to fix the nursing shortage problem in America from the faculty shortage to loan forgiveness programs. If America is going to get out of the nursing shortage crisis the first step is to address the shortage of educators, and nursing faculty that teach and train the future nursing students. In order to create an interest in teaching there needs to be some changes with regards to income levels, and more education assistance to give nurses the ability to increase their knowledge. Some hospitals ffer opportunities to take a leave of absence from their jobs to pursue further education options without the fear of job loss. However, this in turn would not only be an asset to the individual but the facility as well that encouraged their employees to seek more education. Another factor in the nursing shortage is the number of clinical sites needed to give adequate clinical experi ences for nurses to learn in. In hospitals today nursing schools generally have clinical experiences five days a week instead of an additional two days on the weekend to meet more needs of clinical experience time. By offering the additional two days per week, nursing students would meet their clinical expectations ahead of schedule therefore they could graduate earlier and begin nursing practice sooner. This in turn would help to ease the shortage of trained nurses sooner and decrease the waitlist time for entrance into nursing school. In order to attract more nurses to continue advancing their education there needs to be more monetary compensation to pay for the cost of education in order to encourage more nurses to advance into teaching. Furthermore in order for the healthcare system and colleges to meet the recruitment demands and the shortage requirements there needs to be some collaboration between facilities for education and tuition assistance. Consequently to address the aging of the nursing faculty, more people need to be encouraged to continue their education without any lapse of time after graduation. Nevertheless, since most nurses cannot afford to pay for the higher expenses of college and continue to work then only a selected few would advance their education. However, some nurses may choose not to continue their education due to conflicts with work schedules and family, unless there was some loan assistance or forgiveness program widely used. The United States currently has loan forgiveness programs that pay the entire amount of the loan after requirements are met. Furthermore, after a nurse has completed two years of service in a hospital then they can apply for the loan forgiveness program that may take up to six months before a decision is made, and only a limited number of individuals are selected. In addition, if the United States invested in more healthcare facilities and offered more loan assistance and scholarships then people would be more attracted to the nursing profession and possibly reduce the nursing shortage. In conclusion, after discussing the many challenges that the nursing profession faces, it is still considered a highly respected field by many but may not be the choice for everyone. However, until the United States aggressively pursues a solution to the nursing shortage, better wages, and working conditions, then healthcare reform will define the critical needs of nurses that may end up costing more lives than money. In the end, if the nursing shortage continues, it could be catastrophic to American society at a time when healthcare has made so many advances to increase the life expectancy rate. Works Cited â€Å"2010-2011 Enrollment and Graduations in Baccalaureate and Graduate Programs in Nursing. † Fact Sheet-Nursing Shortage (2011). http://www. aacn. nche. edu/Media/Factsheets/NursingShortage. htm. Bonair, Jennifer, and Nayna Philipsen. â€Å"Men in Nursing: Addressing the Nursing Workforce Shortage and Our History. † Maryland Nurse. CINAHL Plus with Full Text. EBSCO, 10. 3 (May-July 2009): 19. Web. 29 Oct. 2011. Brown, Brian. â€Å"Men in nursing: Re-evaluating masculinities, re-evaluation gender. † Contemporary Nurse: A Journal for the Australian Nursing Profession. CINAHL Plus with Full Text. EBSCO, 33. 2 (2009): 129. Web. 29 Oct. 2011 Fox, Rebekah L. , and Kathleen Abrahamson. â€Å"A Critical Examination of the U. S. Nursing Shortage: Contributing Factors, Public Policy Implications. † Nursing Forum. CINAHL Plus with Full Text. EBSCO, 44. 4 (Oct-Dec. 2009): 244. Web. Sept. 2011. Joint Statement from the Tri-Council for Nursing on Recent Registered Nurse Supply and Demand Projections. AACC, n. d. Web. 4 Sept. 2011. http://www. aacn. nche. edu/Media/NewsReleases/21/tricouncil. html. Keenen, Patricia. â€Å"The Nursing Workforce Shortage: Causes, Consequences, Proposed Solutions. † Issue Brief. CINHL Plus with Full Text. EBSCO, (2003): 6. Web. 31 Oct. 2011. McHugh, Matthew D. â€Å"Hospital Nurse Staffing and Public Health Emergency Preparedness: Implications for Policy. † Public Health Nursing. 27. 5 (Sept/Oct 2010): 449. CINAHL Plus with Full Text. EBSCO. Web. 29 Oct. 2011. Stone, Patricia w. , et al. â€Å"Nurses’ Working Conditions: Implications for Infectious Disease. † Emerging Infectious Diseases 10. 11 (2004): 1989. Web. 28 Sept. 2011. http://www. cdc. gov/eid. The Demographic Challenges Facing Colorado’s Health Care Workforce. Colorado Center for Nursing Excellence, n. d. Web. 4 Sept. 2011. http://www. coloradonursingcenter. org/colorado. U. S. Bureau of Labor and Statistics. Occupation: Registered Nurses. http://data. bls. gov, May 2010. Web. 1 Nov. 2011. How to cite The Nursing Shortage, Papers

Memoir Writing and Desire Line free essay sample

A memoir Is a story about your life, tracing your experiences, hopes, failures, success and triumphs. Its also a way to share your wisdom and leave a legacy. Some famous memoirs are: Memoirs of a Geisha, which was written by a ghostwriter, and Angels Ashes, the famous Frank McClure memoir about growing up in Ireland. The Memoirs off Geisha movie was a blockbuster, while the movie version of the McClure memoir also won many awards. How to Start a Memoir How do you condense decades of your life Into a comprehensive, engaging and compelling narrative?One way to start a memoir is to tell your story to a ghostwriter. The ghostwriter digitally records you talking, transcribes the material, then edits and revises it into a memoir. You can start a memoir by creating a timeline. You do this by creating a timeline of the period you want to write about, then listing the key events and emotional experiences that happened at each point. Another way to start a memoir Is to simply start Journaling your life experiences, Including your memories, thoughts and feelings. It doesnt matter if you dont know what to say, worry about saying it right, or simply cant remember the details. Just get started.Once you have something down, you can start picking and choosing which experiences you want to focus on in the narrative. Then write more about that. After a while, you can organize the material and shape it into chapters. You can then hire a ghostwriter or editor to read your Journal, organize the material and edit It Into a compelling memoir. If you are unsure. You can start a short memoir _ Short memoirs allow Individuals to tell their stories without committing time and resources to an extensive autobiography. 12 Tips on Writing Memoirs 1. Be Kind to Yourself You are not going to remember some things you wish you could.And you will remember things you wish you could forget. Its k. Life is like that. It is filled with ups and downs, triumphs and despair. While it may be painful or exhilarating to experience, it is also what makes a good memoir. Writing a memoir is as much about telling the truth about your life, as it is recording Important events. As you write your memoir, remember to have compassion for yourself, 2. Memory is Unpredictable You never know when or how your memories will emerge. You may remember the strangest details like the smell of your grandmothers kitchen but not remember there important facts like your grandmothers maiden name.Thats k. The answers may come in dreams, chance conversations, photos or letters. Trust that the right memories will emerge. If you are writing about someone who did you wrong, try to find the good in the other person. What redeeming qualities did he or she have? Why did that person behave the way he or she did? What pain did that person experience that made him or her behave that way? The more you can present understanding and even compassion for your bad guys, the more interesting and compelling your memoir will be. 4. Just Write Maybe you dont know what to say. Write that down. Maybe you dont remember. Write that down.Maybe you think you sound stupid. Write that down. It doesnt matter. Just keep the pen moving across the paper; keep typing those words into the computer. At some point, you will find the words start to flow. 5. You Dont Have to Write You can use digital recorders, software and video to record your stories. You can also hire a ghostwriter to interview you, organize and write your memoir. Many people including politicians, business people, celebrities and everyday people use ghostwriters. Writing a memoir does not have to be hard. 6. One Day at a Time It took you years to live your life and have the experiences you had.Do you think you can write it down in a few short days or weeks? Probably not. But if you can write Just a little each day, you will have something in a few short weeks and months. Like the tortoise who eventually reaches the finish line, so will you. One day at a time, you will reach your goal of completing your memoir. One day at a time, you will achieve your dream. 7. Turn Off the Inner Critic Sometimes, you need to shut up. Shut up your inner critic, that is. The one that says, But thats not right, Maybe Im saying it wrong, Im not good enough to do this, l onto know how, l need to eat something, l have to vacuum the floor For now, just let the words flow. Write whatever is on your mind, in your heart, from your memories. Let your creativity loose. You will have ample time to turn on the critic later when youre editing the work. But for now, while you write, turn it off. 8. You Can Change Everything Later Dont worry about naming people, offending them or being sued. Dont worry about getting things wrong. You can change everything later names, dates, times, places, details, even the story itself. You can run it by a lawyer, literary agent or publisher later. When you are writing, your goal is simply to get everything down first. . Emotional Truth is More Important than Factual Truth country was that neighbor from? These are all salient details that you might want to know while writing your memoir. But if you dont remember, thats k. More important was, how did you feel when your son was born? How elated were you when you received those flowers? How did you feel when that neighbor gave your family the basket of food that Christmas after you had lost your Job and didnt have money to buy food? Yes, factual details paint the storys canvas. But the emotional truths memories the storys soul. 10.Writing is Rewriting Writing never comes out perfect the first time. Good writing means rewriting. Give yourself the time and space to rewrite material, until you have something that is an authentic expression of your life, voice and wisdom. 11. Get Support Find a writing teacher, coach, buddy or ghostwriter to spot you. A coach can guide and advise you, especially when you are not sure how to proceed. More importantly, a coach keeps you accountable to your own dreams. 12. Hold on to Your Vision When you are stuck or discouraged, remember why you are doing this. Is it to leave a cagey? To share your wisdom?Think about how happy or touched others will feel after reading your memoir. Think about how your story will make a difference in their lives. Think about how satisfied you will feel completing it. Hold on to your vision of completing your memoir. THE KEY ELEMENTS OF WRITING A GOOD MEMOIR So lets take a look at exactly how to build your arc, starting with the key elements: the desire line, actions and obstacles, emotional beats, the initiating incident and, of course, the ending. The Desire Line The first step in drawing an arc is to answer this question: What did you (as the orator/protagonist) want in the story youre telling?You should be able to state the desire line in a sentence: I wanted to be a psychiatrist. I wanted to stay in the police department. I wanted to love my stepson. I wanted to make a new life in Uganda after the death of my wife. I wanted to be a model though I weighed 160 pounds. Keep in mind that the desire line can change by the end of the memoir. For example, a teen author might begin by chronicling the methodical engineering of his own destruction, but end by deciding he wants to live. Even so, its his original desire that rives his character to that unexpected conclusion. Dont expect to come up with your desire line immediately: Its not that easy. The desire line must be one that makes the like, l wanted to be loved, or, l wanted to belong-?theyre too general simply because everybody wants those things. If youre stuck, a good way to come up with the specific desire line is to write a one-page fantasy in which you get your ideal ending in the story youre telling. Thats the story of you getting what you wanted. Now: What was it? Actions and Obstacles Once you have the desire line, you can lay out the events of your book. What did you do to get what you wanted?What got in your way? Begin planning your story arc by jotting down a list of actions and obstacles: I wanted the desire line). To get it, I To get it, I then But so, I (And so on. ) action). Obstacle) got in my way. In your memoir, remember that you are the action hero. You try a lot of different things to solve your problem, with mixed results. You have setbacks, you make mistakes and you push on, until you either get what you wanted, or you dont, or you stop wanting it, or whatever. For this reason, the obstacles in your book are Just as important as the actions.Obstacles are often external: other people (the nurse who got herself written into your mothers will), bad luck, natural disasters and so on. Even more interesting to the reader, however, are the internal obstacles: the ways in which you screwed up, got things wrong. (After all, we all do, right? If your story is one of pinioning from triumph to triumph, keep it to yourself, thanks! ) Why did you ignore evidence that your husband was lying to you? Or that you were lying to yourself? (In Hold Me Close I start by preening myself on what a natural mother I am.This is why its such a blow when my daughters life falls apart. Often the real drama of a memoir is in watching the narrator shed beliefs and behaviors that keep him from getting what he wants. If you cant come up with a clear list of things you did to get what you wanted-?and of obstacles standing in your way-?that might be a sign that your book concept is too internal, too talky or too dependent on psychological insights (for instance, realizing that youre leading the life your dad did, or that you married a woman whos a lot like your mom).If that happens, revisit you r desire line until a clearer, more action-driven story arc presents itself. It could also be that youre having a hard time identifying actions and obstacles because youre writing a victim book, in which something bad has happened to you, and all you can do is react, rather than act. Take it from me: You dont want to write a poor-me book. The best memoirs show how human beings change under pressure, not Just the bad things that can happen to people. And that change means change in you. If you marry a doctor who turns out to be a crook, thats not change.Its bad luck. If you marry a doctor who turns out to be a crook, and you knew all along something was wrong-? hose unexplained phone calls, a repossessed Porch-?then you have a story to tell. Your memoir should be about what you found out about yourself, not about him, the night of his arrest. Be brave. Sometimes theres a difference between what you want pursuing publication, its not a bad idea to recognize this discrepancy early, so you can plan the book differently, this time with the readers needs in mind.Emotional Beats A memoir is an emotional Journey. The events in the story are there not because they happened, but to show the shifts in emotion the narrator (you) goes through, event by event, over the course of the book. These shifts are called beats. A beat is an event keyed to an emotion. Heres an event: And then my mother told me shed had an affair. But how does that event affect the story? Heres the beat: It was the first time that she made herself vulnerable to me, and for the first time in months, I really looked at her. Take a look at these beats (with the emotional keys italicized, and of course simplified) in my student Erik Johnnys memoir-in-progress, Wicked Stepmother: (BEAT) Erik is excited to be marrying the man she loves. He has a 5-year-old, Max, but thats no problem: After all, the boy is with his mother half the time. BEAT) On her wedding night, she waits downstairs in a negligee for her husband to finish putting Max to bed, only to find the two of them fast asleep. She realizes there is an intruder in her marriage. (BEAT) She scolds herself for resenting and disliking the son. (BEAT) She vows to be a good sport. That very morning, as a first step, she transforms Mamas bedroom into a page out of Pottery Barn Kids. (BEAT) Being a good sport doesnt work. (BEAT) She avoids the boy by first staying away from the house as much as possible, and then by taking a Job in India. (BEAT) She is lonely. (BEAT) She decides the answer s to quit her Job and throw herself wholeheartedly into the role of stepmother. (BEAT) She is frustrated when the boys mother excludes her from school events. (And so on. ) Can you see how these beats link together to form the arc? These are the events-?linked with emotion-?that must be traumatized in scene in your memoir.The Initiating Incident Notice that some beats will be major turning points, others more minor. The most important event/beat comes near the beginning. This is the day the trouble started. You were perfectly content as you were, saw no reason to change, then the trouble came along and wham! Everything you knew about yourself was thrown out of balance. For Johnson, in the previous example, the initiating incident was realizing she had underestimated the impact of the presence of a stepson in her marriage. For another workshop student of mine, it was the day she crossed her college campus on the way to class and stumbled for no reason. Shed had cerebral palsy since she was 7, and she knew this sudden buckling of her knees might mean she was heading for a wheelchair. This stumble sets off the struggle of the book, with the desire line, l wanted to be able to take care of myself with no help from anyone. Your own initiating incident (called the complication in the short story) might be the day you discovered you were gay, or the day you quit law school or, nibbling toast one morning, read an e-mail that revealed your husband was having an affair.Before the initiating incident, you might have what is called the status quo scene-?the one that shows you in the midst of your ordinary life before the trouble starts. It might be you will disclose your mutual bankruptcy. It might show you at a house, closing a real estate deal Just before the doctors appointment that will change your life. Johnnys wows her complacently looking forward to sex with her husband even though her stepson is at home. The Ending Incident Picking the end point is crucial. Life goes on and on, but memoirs mustnt.Yes, you still have kids, but your story of being a single mother doesnt need to go up to the present. The desire line defines the ending: When the narrator gets what he wants, or doesnt, or stops wanting it, or whatever, the story has reached the end of its arc. We see him changed by all that has come before. The cult member recognizes his group for what it really is. This beat that resolves the desire line must be traumatized n scene, Just as with the initiating incident and all other important beats: We get to watch the cult member pack his bags. My writing partner, Janis Cooke Newman, wanted to become a mother (her desire line) and adopted a Russian boy. She ends her memoir, The Russian Word for Snow, with, l looked back into his eyes, and at that moment I knew that I would forever put myself between him and all the dangers of the world-?a vicious dog, a speeding car, a bullet from a gun. I had become a mother. Drawing Your Arc When youve identified all the elements of your arc, its time to put them together in a sort of outline. I find it helps to put each event and its accompanying beat on an index card.One of Johnnys cards, for example, might read: EVENT: Christmas with the folks. BEAT: They simply and naturally accept my stepson as one of the family. Why cant I do that? What is wrong with me? Take some time to make your own cards for each element of your story. Then, get yourself a big glass of wine and a couple of undisturbed hours, and lay out all the cards on the floor or a table, in chronological order. As you gaze at your cards, you will see, Im guessing, not a neatly laid-out story in which each event leads in a logical and satisfying way to the next. Instead, you will see real life.In real life, the day you realized your husband resented your illness was followed by something entirely unrelated, like that big deal you were about to close at work falling through. This is where you save yourself hundreds of pages of writing and rewriting by simply arranging your cards so that they do tell a coherent story. Do you see events that need cutting? Once we get that your ex is a swine, theres no need for the six scenes of additional evidence. Are all the flashbacks youve planned to include really necessary? If youre writing about a stroke, you dont need events eating up to it: A stroke is a freak occurrence.If youre writing about being a bad father, however, that memory of your own father passing you in a grocery store without recognizing you might be important. Some cards will need moving around (we dont necessarily need to know that you got your tubes tied when you were 18 until your fiance announces he wants children). You might also find that some important emotional beats that would help the narrative flow are missing (you time you need to structure your story before you write. Drawing your arc is not something you can knock out in the half-hour before dinner.It challenges you to survey the tangle of emotions, motives, repetitions and complexities of events you lived through with the cold, dispassionate eye of an editor. It asks you to know not what is important or meaningful to you, but what is important or meaning ful to the story. It means regarding the painful events that actually happened to you-?the doctor taping wires to your fingers to shock you into being straight, picking out the urn for your own memorial-?as material. If you find the process of drawing a compelling and satisfying arc overwhelming, you may still be too close to your experience to get any writer perspective on it.In that case, you might find a writing group or coach especially helpful. Take solace in the fact that Just knowing you need an arc puts you ahead of the game. A good arc is not sexy. You wont be mobbed by readers at bookstores grateful for all the digressions you took out. But an arc will help get you into that bookstore. Life is a hopelessly meager thing, my father said. What counts is what we dream into it, the words we find to describe it when we arrange Jarring details to make a pleasing whole. Thats Just what your arc will give you: a pleasing whole.

Macbeth Story Essays (897 words) - Characters In Macbeth

Macbeth Story In the story MacBeth, many things change throughout the story. The settings, clothing, and weather are just some of the noticeable changes that the reader sees during the story. One of the most noticeable changes that the reader sees as the story goes along, is the change in the characters actions, opinions, and attitudes. The characters change due to what has happened around them and what has been said to them. MacBeth changes in his actions and his attitude throughout the story. In the beginning of the play, MacBeth is content with his status. He is the Thane of Glames. He has a great reputation among his peers and his followers. He has many friends, including a good friend named Banquo. He is a loyal subject to the King and he would do nothing to displease him. The King actually holds MacBeth with high regard, as he is about to proclaim him the Thane of Cawdor. He would fight and die for the King. He is happily married to his wife Lady MacBeth, who is sane at the time and they live their lives simply and happily. As MacBeth and his good friend Banquo are returning from a battle which they have won they come across three witches. The witches tell MacBeth and Banquo about their destinies. MacBeth's destiny is to become the Thane of Cawdor and later become the King. Banquo's fate is to have his son's become King's. This is where MacBeth becomes corrupted by his own ambition. The witches prophecies make MacBeth wonder about the future. He thinks about what it would be like to be King but he does not plan to take any action on it. Banquo, on the other hand, realizes that the witches prophecies must be hiding a trick but MacBeth is ignorant and refuses to accept that. Banquo decides not to try change fate and he lets nature take its course. MacBeth and his partner in crime, Lady MacBeth, try to change the future by going on a bloody and savage murder spree. The try to change natures course. After hearing about his possible future, he is startled when he come along MacDuff on his journey home. MacDuff talks to MacBeth and presents him with the name, the Thane of Cawdor. MacBeth is starting to realize that the witches prophecies may have not have been bogus. He once again is wondering about what it would like to be King. His change in character is starting to become more apparent as he is pondering about owning the throne. His thoughts are becoming corrupted by the thought of becoming King. Lady MacBeth does not help the situation. As MacBeth was a little ambitious at first, he is still not thinking about killing the King. Lady MacBeth's ambition of moving up socially far exceeds MacBeth's. The thoughts of doing any immoral act to the King do not enter his mind until Lady MacBeth puts them there. She keeps antagonizing MacBeth until he finally succumbs to her pressure. Her once shy behavior has become cold-hearted and deceitful and MacBeth has been sucked into her game. King Duncan stays at MacBeth's castle, while MacBeth and Lady MacBeth plot the King's death. As MacBeth is going to kill the king, he is still a little hesitant, as he still has a little compassion and decency in his heart. The killing of King Duncan is when MacBeth loses any feeling in his heart and he will stop at nothing to be and stay King. All through the play the readers notice MacBeth's character change not just the way he thinks and what the reader hears from the play, but from the actions that MacBeth takes during the play. MacBeth's character totally changes when he kills his good friend Banquo and attempts to kill his son. He has Lady MacDuff and her children murdered to get under MacDuff's skin. These actions show MacBeth's insecurity while being King. After the Murder of King Duncan, MacBeth becomes paranoid and his first step of killing the guards is one of many that MacBeth takes to secure himself. This act also shows the cold-heartedness of MacBeth, as he has to innocent men's heads cut off for his own benefit. MacBeth is also very superstitious and this is also shown when he believes the prophecy the witches told him that Banquo's offspring would become kings. This is why he attempts to murder Banquo's son. Towards the end of the play when Lady MacBeth has died and the battle against

How to Calculate Atomic Weight

How to Calculate Atomic Weight The atomic weight of an element depends on the abundance of its isotopes. If you know the mass of the isotopes and the fractional abundance of the isotopes, you can calculate the elements atomic weight in atomic mass units (expressed as u, Da, or amu). The atomic weight is calculated by adding the mass of each isotope multiplied by its fractional abundance. For example, for an element with 2 isotopes: atomic weight massa x fracta massb x fractb If there were three isotopes, you would add a c entry. If there were four isotopes, youd add a d, etc. Atomic Weight Calculation Example If chlorine has two naturally-occurring isotopes where: Cl-35 mass is 34.968852 and fract is 0.7577Cl-37 mass is 36.965303 and fract is 0.2423 atomic weight massa x fracta massb x fracb atomic weight 34.968852 x 0.7577 36.965303 x 0.2423 atomic weight 26.496 amu 8.9566 amu atomic weight 35.45 amu Tips for Calculating Atomic Weight The sum of the fractional abundance values must equal 1.Be sure to use the mass or weight of each isotope and not its mass number.

The History of the Supercontinent Pangea

The History of the Supercontinent Pangea Pangea, also spelled Pangaea, was a supercontinent that existed on the Earth millions of years ago and covered about one-third of its surface. A supercontinent is a very large landmass that is made up of more than one continent. In the case of Pangea, nearly all of the Earths continents were connected into one large landmass. It is believed that Pangea began forming about 300 million years ago, was fully together by 270 million years ago and began to separate around 200 million years ago. The name Pangea is ancient Greek and means all lands. The term began being used in the early 20th century after Alfred Wegener noticed that the Earths continents looked like they fit together like a jigsaw puzzle. He later developed his theory of continental drift to explain why the continents looked the way they did and first used the term Pangea at a symposium in 1927 focused on that topic. Formation of Pangea Due to mantle convection within the Earths surface, new material constantly comes up between the Earths tectonic plates at rift zones, causing them to move away from the rift and toward one another at the ends. In the case of Pangea, the Earths continents were eventually moved so much over millions of years that they combined into one large supercontinent. Around 300 million years ago the northwestern part of the ancient continent of Gondwana (near the South Pole), collided with the southern part of the Euramerican continent to form one very large continent. Eventually, the Angaran continent, located near the North Pole, began to move south and it collided with the northern part of the Euramerican continent to form the large supercontinent, Pangea, by about 270 million years ago. It should be noted however that there was another separate landmass, Cathaysia, which was made up of north and south China that was not a part of the larger Pangea landmass. Once it was completely formed, Pangea covered around one-third of the Earths surface and it was surrounded by an ocean that covered the rest of the globe. This ocean was called Panthalassa. Break-Up of Pangea Pangea began to break up about 200 million years ago as a result of the movement of the Earths tectonic plates and mantle convection. Just as Pangea was formed by being pushed together due to the movement of the Earths plates away at rift zones, a rift of new material caused it to separate. Scientists believe that the new rift began due to a weakness in the Earths crust. At that weak area, magma began to push through and create a volcanic rift zone. Eventually, the rift zone grew so large that it formed a basin and Pangea began to separate. In the areas where Pangea began to separate, new oceans formed as Panthalassa rushed into the newly opened areas. The first new oceans to form were the central and southern Atlantic. About 180 million years ago the central Atlantic Ocean opened up between North America and northwestern Africa. Around 140 million years ago the South Atlantic Ocean formed when what is today South America separated from the west coast of southern Africa. The Indian Ocean was the next to form when India separated from Antarctica and Australia and about 80 million years ago North America and Europe separated, Australia and Antarctica separated and India and Madagascar separated. Over millions more years, the continents gradually moved to their current positions. Evidence for Pangea As Alfred Wegener noticed in the early 20th century, the Earths continents seem to fit together like a jigsaw puzzle in many areas around the globe. This is the significant evidence for the existence of Pangea millions of years ago. The most prominent place where this is visible is the northwestern coast of Africa and the eastern coast of South America. In that location, the two continents look like they were once connected, which they, in fact, were during Pangea. Other evidence for Pangea includes fossil distribution, distinctive patterns in rock strata in now unconnected parts of the world and the distribution of the worlds coal. In terms of fossil distribution, archaeologists have found matching fossil remains if ancient species in continents are separated by thousands of miles of ocean today. For example, matching reptile fossils have been found in Africa and South America indicating that these species at one time lived very close to each other as it is not possible to them to have crossed the Atlantic Ocean. Patterns in rock strata are another indicator of the existence of Pangea. Geologists have discovered distinctive patterns in rocks in continents that are now thousands of miles apart. By having matching patterns it indicates that the two continents and their rocks were at one time one continent. Finally, the worlds coal distribution is evidence for Pangea. Coal normally forms in warm, wet climates. However, geologists have found coal under Antarcticas very cold and dry ice caps. If Antarctica were a part of Pangea it is likely that it would have been in another location on the Earth and the climate when the coal formed would have been very different than it is today. Many Ancient Supercontinents Based on the evidence scientists have found in plate tectonics, it is likely that Pangea was not the only supercontinent to exist on the Earth. In fact, archaeological data found in matching rock types and searching for fossils shows that the formation and break-up of supercontinents like Pangea are a cycle throughout the Earths history (Lovett, 2008). Gondwana and Rodinia are two supercontinents that scientists have discovered that existed prior to Pangea. Scientists also predict that the cycle of supercontinents will continue. Currently, the worlds continents are moving away from the Mid-Atlantic Ridge toward the middle of the Pacific Ocean where they will eventually collide with one another in about 80 million years (Lovett, 2008). To see a diagram of Pangea and how it separated, visit the United States Geological Surveys Historical Perspective page within This Dynamic Earth.

How the Internet Has Changed How We Consume and React to News Essay

How the Internet Has Changed How We Consume and React to News - Essay Example There really was not a good way to fact check the media, nor understand the stories which were not covered in the media. Moreover, as Neil Postman (1984) states, the news shows were focused upon trivialities, superficialities and fluff. The news anchors who disseminated the news had the same mirthful expressions when they were reporting tragedies and comedy. The news presented issues in the same 45 second format, which makes even the most important issues seems trivial. Now, however, with the Internet, in particular the citizen bloggers and the satirical shows, there is a way to not only uncover buried information about stories that the mainstream media does not deem fit to cover, but there is also a way to fact-check the media and hold them accountable. This, perhaps, is the most important way that the Internet has changed how the audience perceives and consumes the news. Citizen Bloggers and Satirical Shows, and How They Help the Viewer Discern News One of the major changes in the way that the public understands news events is that these events are often filtered through what Hayes (2008) refers to as â€Å"citizen press critics† (p. 1). These â€Å"citizen press credits† are more commonly known as bloggers, and they work as a kind of â€Å"fifth estate† who attempt to keep the mainstream media honest. Lopez (2010) states that these bloggers are important to democracy, in that it shows that anybody can contribute to the discourse of politics and civility. Johnson & Kaye (2008) conducted a study and found that blogs are generally seen as a credible source of information, which makes them even more influential in conveying the news. Moreover, Lopez (2010) asserts that making news interactive, which blogs can accomplish by allowing the blog readers to make comments, makes the on-line experience richer, dynamic and shared. The Internet, in general, contributes to this sense of richness and dynamism, because it enables anybody to check out wha t the media is saying, which is in contrast to the way that things used to work, which was that the citzenry had to accept what the media was telling them, as there was not a way for the average person to find data to refute it. Moreover, Lopez (2010) asserts that the Internet, and the citizen bloggers, as important in that these mediums do not allow the media to control the message. As individuals filter and diffuse news through the peer to peer networks, and there is real-time fact checking involved, the media message might be watered down and more uncontrolled, and this is a good thing, according to Lopez (2010). Alternatively, the Internet can provide information about news that the mainstream media may decline to cover. An example of this is that, after September 11, and during the Iraq war, the mainstream media did not cover the issue of Iraqi deaths, so, more and more, citizens searched on the Internet regarding this topic, and it became the topic of blogs as well (Salwen et al., 2005). This is important, because, as Li (2006) notes, the media often sets the agenda, and the priorities on the issues that it will cover. This, in turn, colors how people may view a certain event, as well as how many citizens are aware of certain issues and events. It may also color how important an issue or event is perceived – if the media covers something extensively, then this topic or issue will be seen as important, and the opposite of the media declines to cover this event or issue (Li, 2006). However, the citizen critics may keep a buried issue alive, or bring it to fore, which is helpful to people who do not want to be influenced by the media about certain events, and people who want to know about underreported stories. The Internet, in

Organisational psychology Essay Example | Topics and Well Written Essays - 2500 words

Organisational psychology - Essay Example The workplace should be a place with as little conflict as possible for it to be conducive for productivity. It is important, according to the article, to interact with the employee to resolve the problems. Moreover, a list is provided for the most difficult employees, with bullies at the top, along with ways to deal with them according to the behaviour they manifest. For example, the author states that a dictator is someone who likes to take charge in everything and wants to intimidate others; therefore, to deal with such a person, it is best if one does not challenge them, but at the same time remains learns to say no to them without being intimidated. The list of difficult employees includes bullies who like to frighten and manipulate others, martyrs who crave sympathy and often crib about how they are mistreated prompting guilt and attention from others, narcissists who are only involved in themselves and do not work with the team, chatterers who love to talk, serial fault finders who, as the name suggests, only like to pick out faults in the work of others, clams who are the exact opposite of chatterers and who keep to themselves, dictators who like to run the office their own way and not accommodate others but to order them around, and finally whingers who like to complain about everything big or small. No doubt dealing with so many employees is hard on the manager as each has his or her own individual temperaments. According to research, it is important to first realise why the problem occurred in the first place, a topic dealt with in the article. It was put forward by experts that it is important to first deal with the problems that face the employee before trying to deal with the employee (Albright, 1978), so much so that it is important for the manger to be aware of the problems facing the employee and to eliminate them even before they start having an effect on the

Performance Management Plan Essay Example for Free

Performance Management Plan Essay I have been gathering information to help analyze your business and to assist in giving you recommendations based on the business strategy you have compiled to increase performance of the employees and business. I will be looking at several objectives to help with the performance plan that your company will use to identify any area of improvement and to enhance on the areas of expertise. I understand that your expectations are as follows, Landslide Limousine will be at a negative $50,000 for the first year with the expectation of a growth of 5% over two years, and you are planning to have 25 employees with a turnover rate of 10%. To assist in explaining the plan I have in mind, I will break the plan into different subject topics for you to follow, and give explanations as well. A. Aligning performance to the business strategy When considering performance it is necessary to incorporate some type of performance appraisal program within the organization. This serves as a tool for the employees to work toward, with the proper appraisal program the employee will feel a since of ownership of their own behaviors and will have a benefit for achieving goals or objectives. This also gives the employee a  motivation to change positions and continue with a training program to enhance their own personal wealth within the organization. The employees will also feel more open in providing feedback to other employees, provide ideas and help to develop new employee’s skills as they learn the importance of enhancing their own skill set. Using a management by objective process will give the employees the objective to work toward, and will give the employee a standard of acceptable behaviors. Self-appraisals will be key in this realm, customer feedback, and continual monitoring will help to evaluate the performance of each individual. Immediate supervisors or managers will assist in the appraisal process, and you will be informed of the continual behavior of each employee on a regular basis. Customer feedback will be useful information as this will be one of the key elements in the appraisal as customer service is what will drive your business to the next level. Cascio, (2013). 2. Job analysis The skills necessary for the employee to have will be the basis of the job analysis. This is why it will be important to determine what skills are needed in this field. What measures will be used to evaluate each individual’s job or merit pay. We must define what job will require what skills and what will be the qualification for each position. By determining the job qualifications for each position will help in the selective process to find the right people for the right job. Mr. Stonefield, you will need to define the positions you will have within the organization by separating each skill set required and what each job title will need. This can be done with a job analysis; it should include the tasks required for each job by title. It will be necessary to determine what the limousine drivers will be expected to accomplish while transporting clients. The job can be also defined by how much lifting, long periods of downtime, ability to drive extended vehicles, and the skill set of the individual to navigate to different geographical areas within the region. The job must reflect the experience of the driver, their educational background, and what are their abilities or proven track records. 3. The organizational performance philosophy The rewards to excellence are the Landslide Limousine motto. The company  is committed to the best customer experience; this is measured by consistency, customer satisfaction, and continual development of the staff. 4. Measuring the employee’s abilities and continual skill enhancement Measuring employee skills is important to the performance of the individual; this provides continual feedback, coaching, and growth for the employee. The goals set for these individuals must be clear, concise, and obtainable, Cascio, (2013). Employees should have ongoing meetings with the management staff to reflect on achievements and goals set for future achievements. This setting should also encourage feedback from the employee; this will allow the employee to feel as though their suggestions count in the process of the growth of the organization. The objectives should have a clear vision of how each one will be achieved, using a graphic rating scale can assist in this process. The behavior anchored rating scale (BARS) can also help to analyze critical incidents and then compare these to the norm. Casico, (2013). 5. Addressing skill gaps within the organization A skills gap analysis identifies specific skills needed to complete any given task and then takes that information and compares it to the level of current requirements. This is completed by doing a skill assessment which will determine the skills needed for any of the particular jobs within the organization or job category (Cascio, 2013). Then by applying the assessment as a benchmark for the job you can develop a plan for the training process needed to assist the employees in their road to success. One must develop a list of skills per job and determine the knowledge needed for each role, and then once the skills are assessed and the training is planned out one must go through the skills needed to improve on these skills by reviewing with an appraisal review. According to (Lorri Freifield, 2014), transfer knowledge can assist in enhancing a technical talent through mentors helping employees to explore their best practices. 6. Delivering Performance through feedback Delivering performance is very important, I would suggest using a process of multi-rater or the 360-degree feedback. This uses observations from many aspects of a person in many roles. Cascio, (2013). The immediate supervisor or manager, co-worker and customers rate the employee through feedback form the performance of that individual that is observed. This will  assist with any self-evaluation error and the feedback from different areas will give a 360 view of the individual, this will assist in understanding how the employee is effective in their role. Observant views with others assist in keeping a fair and objective view of employees; this will also assist in continuing a fair and objective review process. Mr. Stonefield the performance management framework given outlines the steps necessary in reviewing standards of an individual and team by actual performance. When looking at the overall strategy of the company as a whole Landslide Limousine will need to minimize the turnover and enhance on the skill set to enhance the overall employee performance. It will be necessary to look into the best cost effective way to handle any performance management and by using the recommendations I have listed Landslide Limousine will be striving to the goal of being the best in the Austin Texas area. References Cascio, W. F. (2013). Managing Human Resources (9th ed.). New York, NY: The McGraw Hills Companies, Inc. Lorri Friefield. (2014). Training the Source for Professional Development Retrieved from http://www.trainingmag.com/solving-todays-skill-gaps

Immortality And Mortality In The Economic Sciences :: essays research papers

<a href="http://www.geocities.com/vaksam/">Sam Vaknin's Psychology, Philosophy, Economics and Foreign Affairs Web Sites Roberto Calvo Macias, a young author and thinker from Spain, once wrote to me that it is impossible to design a coherent philosophy of Economy without accounting for the (sad?) fact that we are mortals. This insight is intriguing. It is not that we refrain from Death in dealing with matters economic. What are estate laws, annuities, life insurance policies - but ways to cope with the Great Harvester? But this, admittedly, only scratch the non-profound surface of the question. The industrial revolution taught us that humans were dispensable. The process of production was reduced to minute functional units that people could learn in minutes. Only the most basic skills were required to successfully endure this learning curve. Thus, for as long as humans bred, the supply was inexhaustible. Humans became entirely replaceable, interchangeable (and alienated, in the process). Motion pictures of the period (â€Å"Metropolis†, â€Å"Modern Times†) portray the industrial worker as a nut in a machine, driven to the verge of insanity by the repetitiveness of his work. Yet, this view of human resources is fast becoming extinct in the rich Western countries. Training periods have lengthened, expert knowledge has taken over, the main value added is information. Humans represent a sizeable investment in education. They are no longer an inexpensive resource .With this realization, there came about a revolution in economic relations. Absurdly, inhuman totalitarian regimes (especially Fascism and Communism) were the first to emphasize the importance of the human factor in the total set of means of production. The concept of scarcity was extended (by virtually all the economic systems today) to apply to human resources. All resources are scarce. Economy is the science of trading off : giving up one resource in order to get more of another. The concept of â€Å"opportunity cost† is the first that students of economy encounter. The classic approach included natural endowments in the group of scarce resources. The human element was barely perceived as yet another natural resource. Now it is. The size of the population, its life expectancy, its quality of life, health, education, income – are all important. Economy is the branch of psychology which deals with behaviour patterns and with mental processes which relate to material wealth, with the opportunities to obtain it (=access to it) and with the processes and mechanisms underlying its attainment. Because material wealth can be expressed quantitatively, this specific branch acquired a â€Å"mathematical† nature, a twist not present in other branches of the human

MySpace and Facebook Essay

I think that stalking is possibly one of the scariest forms of abuse there is. Both men and women are capable of stalking but I think that in most cases it is a male stalking a female. There are many reasons why one person stalks another. I believe the most common reason is because of anger and humiliation. When one person breaks off a relationship with another it often causes conflicting feelings which may turn a person into a desperate stalker. I believe that the longer and more intimate a relationship was the higher chance for stalking and dangerous behavior. I think another big reason why a person will turn into a stalker is because they simply cannot accept that their former partner has moved on and is dating other people. I agree that cyber stalking has become a problem and I think cyber stalking will continue to increase since so many people use computers. The case of the 13 year old girl who committed suicide because of cyber stalking is sad and shocking. I know from experience that teenagers can be quite cruel to one another but this young girl experienced extreme bullying by an adult who should have known better. I strongly believe that the ultimate responsibility for the safety of children on the computer falls to the parents. Parents are responsible for ensuring the safety of their children at all times – including who they talk to and what sites they visit on the internet. In this case it was the parent doing the harassing and terrorizing which is what makes this case so nauseating. Social sites such as MySpace and Facebook make it very easy for teenagers to form cyber relationships with one another. This isn’t necessarily a bad thing as long as parents supervise and children behave appropriately. However, I think cyber stalking is going to continue to increase since so many teenagers use these types of sites and their parents have no idea who they talk to or what they talk about. I think the case of the 13 year old girl who killed herself should open the eyes of parents so that they can prevent something tragic like this from happening again.

Diabetes for Indigenous Australians

A Holistic approach is fundamental in the aspect of Health and Wellness, not just for a sound mind but also for a fit body. As such, the endeavor to a better living is not without it’s faults. Australians struggle everyday to attain that continuum with programs and activities that better enable them to meet their goals, and one of those issues are Diabetes, for which part most are Type 2. It is a potentially preventable disease we’re the core causes of it are usually inadequate physical activity and poor dietary management.Over the years there have been programs that help aid the fight with this illness, and in that time there is still much to learn about it. On how it affects people based on their differences, how the culture may or may not hinder the prospect of growth and development, the well being of Australians, more so the Indigenous Australians as they are more susceptible to encounter this illness in their lifetime. Also further knowledge would enable to facili tate further understanding of the disease and in doing so, would aid in the plight for wellness.According to World Health Organization, Diabetes is a chronic disease, that occurs when a person’s pancreas does not produce enough insulin, or when the body cannot effectively use the insulin it produce thus leading to an increase in concentration of glucose in the blood (WHO 2013), There are 2 main types, Type 1 Diabetes, which usually occurs from a younger population-childhood or young adulthood, it’s when the pancreas no longer produces the insulin needed.On the other hand, Type 2 Diabetes, are the ones that stem from older generations, usually adults over the age of 45 though reports have shown it occurring at a younger age, that are usually aggravated by poor dietary management and lack of physical activity, it occurs when the pancreas is not producing adequate insulin and the insulin is not working effectively as it is suppose to. For Indigenous and Non-Indigenous Aus tralians most population suffer from Type II Diabetes, it is one of the leading cause of death and approximately 3. million Australians have been diagnosed with this disease (Australian Diabetes Council 2012), the highest of which are Indigenous Australian which are around 3 times more likely to have it, thus the impact of diabetes in the lives of people often cycle with their living issues, as poverty hinders growth and understanding and likewise their means of coping with the disease are reflected with reports of anxiety, stress or sometimes depression, or sometimes even death.The first case of diabetes recorded among Indigenous people was in Adelaide in 1923; in the past Indigenous people were healthy and did not suffer from this illness. But in the 1960s there was a study found that showed the correlation of attaining diabetes to the development of the â€Å"westernized lifestyle†. Since then Type 2 Diabetes has been accredited as a critical importance in the health dilem mas for the First People across Australia.Following that subsequent studies have found that an ever more input should be placed upon the aspect on how to proceed in terms of, how to deal with the situation at hand and improve the care provided based on that foundation. According to HealthInfonet (2007) the prevalence of this disease are among Indigenous people come from surveys conducted by the Australian Bureau of Statistics (ABS), the more recent was done on 2004-2005 by the National Aboriginal and Torres Strait Islander Health Survey (NSTSIHS).In the report it shows that 6% of Indigenous people who participated have Diabetes or shows signs of a high amount of sugar levels, these problems were frequently reported by Indigenous people who inhabit rural areas 9%, than those living in non-remote areas 5%. The least affected group is the young people while as they grow older the numbers of cases increase exponentially. There are several factors that agitate diabetes but for the most p art it is obesity that aggravates it.Primarily type II diabetes is a preventable disease, by just a change of how and what you consume a day and also proper weight management through regular exercise. But what happens is that because of the previous history that transpired between the Indigenous Australians and the Non-Indigenous Australians they have this wall of animosity that had gone through the colonization and has hindered the information to be given and accepted through distrust, racism and other dilapidating factors (Australian Indigenous HealthInfonet 2007).Indigenous people, some that are in a state of poverty, opted for thrifty and cheaper alternative to their diet that was introduced by commercialized industries. This in turn, without knowingly, had a decline in their concept of what the proper nutrients that are needed for physiological equilibrium and has hindered their health dramatically over the years because of instability whether it is financially, socially or eco nomically (Thackrah and Scott 2011), leading to an nmanaged weight and lack of knowledge or understanding that increases rate of mortality that is likewise preventableThe perspective of the Indigenous people livelihood from a socioeconomic aspect, are reflected by low income due to lack of better jobs that is the cause of low leveled education, and in turn a decline of understanding leading to the hesitance to access health service which are sometimes provided. These factors aid in the inability of these people to access of a higher status of health and also their inability to partake in improvement that would be beneficial to them (Willis, Reynolds and Keleher 2012).Within those factors education provides a vital role in the stance with improvement or oneself and others. As an increase in knowledge and understanding, the environmental barriers may be tossed for improvement. Also it goes without saying that the health worker, or individuals that are faced with the prospect of aiding the Indigenous people should have an understanding on the management and treatment of each people to better enable certain programs to facilitate lifestyle improvement.The Diabetes management and care program is a recognized project by the government of Western Australia in Kimberly, it is manage by Indigenous communities and their aim is to arrest the rising incidence of Type II Diabetes by working with the people in developing own health plan that lets them sustain and manage it themselves.They also promote the improvement of health to residents by incorporating the prevention, management, treatment and care for people suffering Diabetes, also they promote lifestyle changes for a healthier community. http://www. who. int/topics/diabetes_mellitus/en/ http://www. healthinfonet. ecu. edu. au/chronic-conditions/diabetes/reviews/our-review http://www. australiandiabetescouncil. com/Home http://www. australiandiabetescouncil. com/About-Diabetes/Diabetes-Facts http://www. ealthinfonet. ecu. edu. au/key-resources/programs-projects? pid=802 http://www. caritas. org. au/learn/countries/australia http://www. kwinana. wa. gov. au/Documents/Publications/Healthy-Lifestyles-Plan. aspx http://www. healthinfonet. ecu. edu. au/key-resources/programs-projects? pid=345 http://eview. anu. edu. au/cross-sections/vol6/pdf/ch05. pdf http://www. diabetesaustralia. com. au/Documents/DA/What's%20New/12. 03. 14%20Diabetes%20management%20booklet%20FINAL. pdf References;

The Fast-Food Management Essays

The Fast-Food Management Essays The Fast-Food Management Essay The Fast-Food Management Essay without compensation, the difference more than  ± 5? , cashiers must be based on the difference between the actual number of price as compensation . IC outlook 1. IC prospects of responsibility: 1. Product quality; 2. Clean; 3. Services; 4. Cost management; 5. Encouragement, counselling / training ?. Checked every 15 minutes: equipment, materials, personnel status, use of checklists inspection counters. Table three classes use the allocation of manpower, familiar with the cashier and catering Members of the distribution. ?. IC outlook on the workstation management of the four steps: 1. Observation tools 1) counter check lists 2) class table; Objective: 1) it is up to standard / objectives; 2) the implementation of the plan; 3) plan applicability / adjustment; ) the team spirit; 5) Customer situation. 2. Solution 1) Priority (sub-peak and off-peak); 2) can be resolved on its own to resolve, could not immediately inform the management group. 3. Action 1) a clear deadline for completion of work and its contents (for example, Zhou Qing, the presentation of shipping boxes, engage in health, etc. ); 2) a reasonable workload; 3) candidates; 4) Good c ommunication (such as a front desk staff found that depression, with its timely communication); 5) chase / feedback (should be done immediately check the chase, and the inadequacies of the specified). 4. Deal with emergency situations 1) blackout; 2) customer complaints, complaints; 3) no water; 4) The cashier Naoqing Xu; 5) personal injury; 6) the media deal with the situation. ?. IC prospects how to check: 1. Succession before: through classes and a one-to-do list and Zhou Qing, and other means, understanding, materials, equipment of the 2. After the succession: Succession understanding of the situation before making detailed plans (to do alone), and on the plane one by one to remind the cashier and cashier Liu Buqu speed and shortcomings, you will be working on the goal of the current inform the cashier. And designated staff completed within a specified period of time to solve the problem. 3. When working on: 15-minute visits each floor to view their normal operating conditions (Refer to prospects Checklist. 4. After working on: when the duty to resolve the existing problems, work for adequate provision of quality products, proper storage of materials, clean the work area and to do alone, on duty when the IC work and communication.

How to Ask Politely Where the Bathroom Is in French

How to Ask Politely Where the Bathroom Is in French Ah la la, this is always a difficult question. Because on top of possibly sounding impolite in French,  you could also end up sounding  totally ridiculous. If you want to ask, Where is the bathroom, and you  go for a literal translation, youd ask,  Oà ¹ est la salle de bains? The problem is la salle de bains  is the room where the bath or shower is. Often the toilet  is  in a separate room. Imagine the puzzled look on your French hosts when they try to figure out why on earth you want to take a shower in their home. Ideally, if things are done properly, your hosts should have discreetly pointed out the bathroom after they took your coat and guided you into the house. Oà ¹ Sont  les Toilettes, S’il te  Plaà ®t? But if that didnt happen, the correct question would be,  Oà ¹ sont  les toilettes, s’il te  plaà ®t? if you are saying tu to your host. Note that the term les toilettes  referring to the bathroom is  always plural. You may also use the word les cabinets.  If you do, youd say, Oà ¹ sont les cabinets, sil te plaà ®t, but its a bit old-fashioned. If the evening is  super formal, you may say something like, Oà ¹ puis-je me rafraà ®chir? (Where may I freshen up?), but talking like that is quite snobbish. And anyway, everybody knows where youre going and what youll be doing once you get there. Also remember that we never say, â€Å"Take your time† in this kind of situation, which always makes me laugh.   At a Dinner Party, Be Discreet If youve gone to this house for a dinner party, keep in mind that you are not supposed to leave the dinner table...and dinner may last for hours. If you absolutely have to use the bathroom, time your exit well, for example, not just before a new course is brought in. It could be at the end of a course since the French dont remove the empty plates right away; just leave the table as discreetly as you can. You may say a soft, â€Å"Veuillez m’excuser† (Please excuse me), but its not at all necessary. And by all means, don’t say where youre going. Everybody knows. At a Restaurant or Cafà ©, Be Polite and Use Vous If youre in a restaurant or a cafà ©, its the same question. You will, of course, be using vous: Oà ¹ sont les toilettes, sil vous plaà ®t? In big cities, you often need to be a customer to use the restroom. If its a big Parisian cafà © with a terrace, walk in, look for the signs, and just go in. If its a smaller place, smile a lot and politely say: Excusez moi. Je suis vraiment dà ©solà ©e, mais est-ce que je peux utiliser vos toilettes, sil vous plaà ®t? Only in a very touristic place would you have a problem. Then, either order and pay for a coffee at the bar (even if you dont drink it) or go to the nearest public toilets. To navigate the niceties of French toilets youll need to learn how French toilets work. For instance, do you know what those weird buttons are on a French toilet?  And make sure you learn all you can about using a public toilet in France  to  avoid a nasty surprise!

Financial Analysis Assignment Example | Topics and Well Written Essays - 750 words - 2

Financial Analysis - Assignment Example Products that are used on a daily basis enhance the asset turnover. A supermarket has consumables products that are consumed on a daily basis that is why it will have the highest asset turnover followed by a steel company because of constructions. Pharmaceutical retailer will depend on health state of its client. The current lifestyle has impacted the health status of people, thus increase in pharmaceutical services is on the rise. However, asset turnover is concerned with the revenue, not profit. That being the case then musical instrument might have the highest profit than the others. Sales margin is also the gross margin. It is the revenue a firm earns after making sales. It should be known that sales margin is inclusive of the operating expenses thus it cannot be used to determine the profitability of a firm. A supermarket will have the lowest sales margin because a small mark-up is attached to the price it bought for the goods as a profit. The idea to add a small mark-up is the competitiveness of supermarkets and high sales rate. The prices of Tesco and Sainsbury’s supermarket are very competitive which attract consumers. A musical instrument retailer will have the highest sales margin this is because the sale of musical instruments is slow. To cover up the cost of operating expenses, the retailer will have to add markup that settle the income and operating expenses. Return on Equity (ROE) is a financial measure to determine how efficient a firm is in maximizing the return to the shareholders’ equity. A firm needs to have a high ROE to lure other investors. ROE has three components namely; return on sales, asset turnover, and financial leverage. In 1995, Chrysler had ROE of 20% while Ford had 8%. The difference can be explained by the three components. Firstly, it seems that Ford had low asset turnover meaning the sales in 1995 was low for its automobile. Secondly, it had a low return on sales. The profit generated

New Technique on Improving Writing Skills Essay Example | Topics and Well Written Essays - 750 words - 1

New Technique on Improving Writing Skills - Essay Example My recent discovery on how to improve writing is worth sharing so that other students who would like to improve their writing skills may also benefit from it. This may sound unusual but I learned that it is better to sleep on an essay and I mean literally to sleep on it. When I mean sleeping in an essay, I meant reading back the essay after a good sleep. Reading back an essay after a good sleep meant that we have fresher eyes and a clearer mind to look at the essay that we will notice the mistakes that we overlooked before. We will find areas of improvement on how the essay could be improved not only in terms of correcting its mistakes but also on improving its structure, organization, logic and flow of thought. By reading it back with fresher eyes and a clearer mind, I was able to develop my thoughts clearly and fully. After writing several essays, I learned that writing is just like any other skills that can be learned through practice and conscious effort to improve. With my exper ience in writing my essays, I learn that we get better at it every time we try. I see it be no different in playing basketball or any other endeavour that requires skill that we get better every time we practice only that learning how to write is more important because it is required in all of my subjects and is an indispensable skill when I become a professional someday. Having said this, it does not mean that I already learned everything. On the contrary, there is still a lot to learn and my writing skill still needs improvement.

The Legalization Of Marijuana For Medicinal Purposes Essay

The Legalization Of Marijuana For Medicinal Purposes - Essay Example In this context, medicinal cannabis is an example of alternative healing these ailments. Although setback by the illegal constraints, it is increasingly becoming a considered healing method. Through the hallucinogenic and soothing qualities, it lowers the level of pain for a short time. This means that an individual needs the medicine in large quantities. This article states that marijuana contains medicinal value through chemicals found in buds, leaves, and resin of the plant. The cannabis plant provides significance in pulp and fiber from the stalk including high nutrition seed oil. In 1973, Mikuriya traced the medicinal value of the herb plant. During the 19th century, William B. O'Shaughnessy deduced that it was effective and safe for the use of the drug in treating some maladies. In 1860, studies by the Ohio State Medical Society came up with similar conclusions. Information on this website depicts measures taken against therapeutic users of the hemp plant. In contrast, the site explains the advantages provided by the plant in the treatment of ailments that threaten the health and lives of human beings. In arthritis, cannabis contains anti-inflammatory qualities that aid in treating the disease. Cannabis also contains cannabidiol and cannabinoid elements according to researchers in the National Institute for Mental Health, in 1998. These elements help in the prevention of stroke and head traumas. In reference to the article, the goal of the legalization of cannabis is to make communities safer by regulating the drug and removing it from underground markets. This means that the value of the marijuana is evident and significant in solving heath some health issues. Tatiana demonstrates the use of cannabis sativa in the treatment of diseases such as epilepsy, multiple sclerosis, glaucoma and eating disorders.

Calculation Of Traditional Costing Method Accounting Essay

Calculation Of Traditional Costing Method Accounting Essay The objective of doing this Cost Accounting Assignment is to understand how to do a proper calculation of traditional costing method and the Activity-based Costing. It is important to have this basic practice to help us in the experience of doing this calculation while we are studying other topic. Through the process of calculation of both methods, I have done by given the history of both method, the definition of both method, and the explanation of both methods. Other than that, I also have given the differences of the traditional costing method and activity-based costing. I also have given the advantages and disadvantages of both methods. This calculation is for understand total profit of ScooterDrivers product. And discuss the implication of activity-based costing for the director. TABLE OF CONTENT PAGE NO. 1. EXECUTIVE SUMMARY 1 2. QUESTION 1 Calculation total profit Absorption costing Activity-based costing Report Evaluate absorption costing and activity-based costing Implication of activity-based costing 3-4 4-5 6-12 12-14 3. QUESTION 2 15-24 4. REFERENCES 25-26 QUESTION 1 Calculate the total profit on each ScooterDrivers three types of product using each of the following methods to attribute overheads Absorption costing OAR = Budgeted production overhead Budgeted activity level OAR = RM2,400 000+RM6,000 000+RM3,600 000 200 000 + 220 000 + 80 000(direct labour hours) = RM12, 000 000 500 000(direct labour hours) = RM 24 per direct labour hours Product cost per unit RisingStar(RM) RoadRider(RM) FireRoll(RM) Direct material 400 600 900 Direct labour (RM5ÃÆ'-100hrs) 500 (RM5ÃÆ'-137.5hrs) 687.50 (RM5ÃÆ'-200hrs)1000 Prime cost 900 1287.50 1900 (+)Production (RM24ÃÆ'-100) 2400 (RM24ÃÆ'-137.5hrs)3300 (RM24ÃÆ'-200hrs) 4800 Overhead Production cost per unit 3300 4587.50 6700 Profit RisingStar(RM) RoadRider(RM) FireRoll(RM) Total(RM) Selling Price per unit 4000 6000 8000 (-) Production costs (3300) (4587.50) (6700) Profit per unit 700 1412.50 1300 (ÃÆ'-)Output Unit 2000 1600 400 Profit 1,400 000 2,260 000 520 000 4,180 000 Activity based costing OAR = Budgeted production overhead Budgeted activity level Deliveries to retailer = RM2,400 000 250 (100+80+70) = RM 9600 per deliveries to retailers Set- up costs = RM 6,000 000 100(35+40+25) = RM60000 per set up Purchase orders = RM 3, 600 000 800(400+300+100) = RM 4500 per purchase order Product cost per unit RisingStar(RM) RoadRider(RM) FireRoll(RM) Direct material 400 600 900 Direct labour (RM5ÃÆ'-100hrs) 500 (RM5ÃÆ'-137.5hrs) 687.50 (RM5ÃÆ'-200hrs) 1000 Prime cost 900 1287.50 1900 Production overhead [ Deliveries to retailers 480 480 1680 [ [ Set up costs 1050 1500 3750 [ [ [ Purchase order 900 843.75 1125 Production cost per unit 3330 4111.25 8455 Profit RisingStar(RM) RoadRider(RM) FireRoll(RM) Total(RM) Selling Price per unit 4000 6000 8000 (-) Production costs (3330) (4111.25) (8455) Profit per unit 670 1888.75 (455) (ÃÆ'-)Output Unit 2000 1600 400 Profit 1,340 000 3,022 000 (182 000) 4,180 000 To : ScooterDrivers director From : Management Accountant Evaluate the labour hour and the activity-based costing methods in the circumstances of ScooterDriver. ABSORPTION COSTING METHOD During the most of the 1900s, almost all companies used traditional costing systems that those do not accumulate or report costs of activities or processes (Anderson, 1995). Traditional absorption costing methods attribute production overheads to units of output without attempting to allocate administration, selling or distribution overheads and many activities are not directly related to production volume(e.g. ordering, delivery, transportation, equipment set-up, machining and administration) (Miller and Vollman, 1985). These require non-volume based cost drivers if costs are to be appropriately traced and provide the motivation for the development of activity based costing (ABC) systems(Hilton, 1994). Direct material and direct labour costs can be easily be traced to jobs and processes, but manufacturing overhead may bear no obvious relationship to individual units of product and assignment of overhead made through a volume-based activity base (or cost driver), attempt to ensure that products which cause large amounts of overheads costs correspond with those which require large amounts of the cost driver (Sizer, 1989). The allocation of manufacturing overhead (indirect manufacturing costs) to products on the basis of a volume metric such as direct labour hours or production machine hours(Sizer, 1989). As manufacturing becomes more sophisticated the manufacturing overhead costs usually increase while the direct labour hours or production machine hours decrease therefore, the direct labour or machine hours are unlikely to be the root cause of the manufacturing overhead(Hilton, 1994).   ABC (ACTIVITY-BASED COSTING) ABC (Activity-Based Costing) arise in the 1980s from the increasing lack of relevance of traditional cost accounting methods (Weetman,2006). The traditional cost accounting methods were designed around 1870 1920 and in those days industry was labor intensive, there was no automation, the product variety was small and the overhead costs in companies were generally very low compared to today, from the 1960s particularly 1980s this changed rapidly (Whitehead and Upson, 1982). For these reasons, and more, traditional cost accounting has been called everything from number 1 enemy of production and questions whether it is an asset or a liability have been raised (Innes and Mitchell, 1998). ABC has been promoted by Johnson(1988), Kaplan(1988) and Cooper (1988), among others, as a means of improving the quality of management accounting information when traditional methods of allocation overhead costs might be misleading to the users of product cost information (Smith, 1995). Harvard Business School Professor Robert S. Kaplan was an early advocate of the ABC system, while mainly used for private businesses, ABC has recently been used in public forums, such as those that measure government efficiency (Cooper, 1990). ABC recognizes that many significant overheads are related to activities which are independent of volume and identifies those cost drivers which consume resources to determine process and product costs (Innes and Mitchell, 1998). ABC is an alternative to traditional accounting where business overhead (indirect costs such as lighting, heating, and marketing) provided in the percentage of direct costs of the activities but this is not satisfactory because the two activities that absorb the costs are directly can use very different amounts of overhead (Izhar, 1990). An industrial robot is a large scale, for example, can use the same amount of labour and materials as a robot. But the specific robot uses far more time (overhead) engineers from a mass production company (Johnson and Kaplan, 1987). ABC is an accounting method that allows businesses to gather data about their operating costs and they are assigned to specific activities such as planning, engineering, or manufacturing and then the activities are associated with different products or services (Jones and Dugdale, 2002). In this way, the ABC method enables a business to decide which products, services, and resources are increasing their profitability, and which are contributing to losses (Johnson and Kaplan, 1987). Managers are then able to generate data to create a better budget and gain a greater overall understanding of the expenses that are required to keep the company running smoothly (Izhar, 1990). Generally, activity-based costing is most effective when used over a long period of time, as opposed to shorter-term solutions such as the theory of constraints (Smith, 1995). ABC is a method of allocating costs to products and services (Izhar, 1990). It is generally used as a tool for planning and control and it was developed as an approach to address problems associated with traditional cost management systems that tend to have the inability to accurately determine actual production and service costs, or provide useful information for operating decisions (Hopper, Northcott and Scapens, 2007). With these defiencies managers can be exposed to making decisions based on inaccurate data. The higher exposure is for companies with multiple products or services (Innes and Mitchell, 1998).   DIFFERENCES BETWEEN TRADITIONAL AND ABC SYSTEMS There is a basic philosophical difference between the traditional and the ABC approaches. Traditionally sees overheads as rending a service to cost units, the cost of which must be charged to those units (Atrill and Laney, 2007). ABC sees overheads as being caused by activities, and so it is the cost units that cause the activities that must be charged with the cost cause (Drury, 2005). It is not always easy to see how and why some overheads costs have arisen (Atrill and Laney, 2007). This has traditionally made them more difficult to control that direct labour and materials costs, if, however an analysis of overheads can identify the cost drivers, question can be asked about whether the activity driving certain costs is necessary at all, and whether the cost justifies the benefit (Warren, Reeve and Fess, 2005). Adopting ABC requires that most overheads can be analysed and the cost drivers identified (Drury, 2005). This means that it might be possible to gain much cleaner insights about the overheads costs that are caused, activity by activity, so that fairer and more accurate product costs can be identified, and costs can be controlled more effectively (Warren, Reeve and Fess, 2005). Under ABC, an overheads cost pool is established for each cost driver in which all of the costs caused by that driver are placed (Atrill and Laney, 2007). All costs associated with this activity would be allocated to that cost pool and the total costs in that pool would then be allocated to output, using the cost driver identified, according to the extent to which each unit of output drove those costs (Warren, Reeve and Fess, 2005). Allocating overheads costs to cost pools, as is necessary with ABC, contrasts with the traditional approach, where the overheads are normally allocated to production departments (cost centers) (Atrill and Laney, 2007). In both cases, however, the overheads are then charged to cost units (goods or service) (Drury, 2005). With the traditional approach, overheads are apportioned to product departments (cost centers) (Dyson, 2007). Each department would then derive an overhead recovery rate, typically overheads per direct labour hour (Weetman, 2006). Overheads would then be applied to units of output according to how many direct labour hours were worked on them (Abraham, Glynn, Murphy and Wilkinson, 2008). With ABC, the overheads are analysed into cost pools, with one cost pool for each cost driver (Drury, 2005). The overheads are then charged to units of output, through activity cost driver rates, and these rates are an attempt to represent the extent to which each particular cost unit is believed to cause the particular part of the overheads (Abraham, Glynn, Murphy and Wilkinson, 2008). ADVANTAGES AND DISADVANTAGES OF ABSORPTION COSTING AND ABC ABSORPTION COSTING ADVANTAGES DISADVANTAGES It assumes all the costs that contribute to the final product in some way(Atrill and Laney, 2007). This includes both direct costs and indirect costs(Atrill and Laney, 2007). Direct costs refer to the costs that can be detected directly to the product itself, such as direct materials or direct labor(Atrill and Laney, 2007). Indirect costs refer to costs which cannot be detected directly to the products and allocated to products, such as property taxes or factory manager wage(Atrill and Laney, 2007). A disadvantage of absorption costing involves pricing decisions(Drury, 2005). When a company has excess capacity and it considers various business opportunities, it may deny business that would generate profits for the company(Drury, 2005). The company evaluates each business opportunity using absorption costing as its base cost(Drury, 2005). The company accepts business opportunities that provide revenue above the absorption cost and rejects business opportunities that provide revenue below the absorption cost(Drury, 2005). Some of the business that the company rejects may contribute additional profits to the company when it has excess capacity (Drury,2005). Generally accepted accounting principles (GAAP) represents the standard that most corporations pursue for financial reporting(Johnson and Kaplan, 1987). Generally accepted accounting principles need corporations to use absorption costing for external reporting(Johnson and Kaplan, 1987). Companies that use different forms of product costing for internal analysis is still necessary to maintain a system of absorption costing to GAAP(Johnson and Kaplan, 1987). Companies that use absorption costing for all the valuable products have the advantage that the cost of the same can be used for all purposes(Johnson and Kaplan, 1987). Another disadvantage of absorption costing involves skewing the results of decisions made to discontinue business segments(Izhar, 1990). When the company uses absorption costing in the decision, the analysis includes fixed costs that will remain whether the company eliminates the segment or not(Izhar, 1990). Absorption costing identify fixed costs in the cost of the product(Izhar, 1990). Because it is suitable to determine the price of the product(Izhar, 1990). Pricing based on absorption costing ensure that all costs are covered. (Izhar, 1990) Absorption costing does not help in cost control and planning and control functions(Johnson and Kaplan, 1987). It is not useful in determining the responsibility for the occurrence of cost(Johnson and Kaplan, 1987). It is not practical to hold the manager responsible for the cost of which he / she does not control(Johnson and Kaplan, 1987). Absorption costing will show the proper calculation of the profit of variable costing in situations where production is carried out to have a sale in the future (e.g., seasonal production and seasonal sales) (Izhar, 1990). Some costs can be removed from the product during the income statement for the inventory issue(Johnson and Kaplan, 1987). Therefore, managers evaluated on operating income can temporarily increase profit by increasing production(Johnson and Kaplan, 1987). . ACTIVITY-BASED COSTING ADVANTAGES DISADVANTAGES The advantage of activity-based costing is the accuracy in the process of costing with regards to the product line, the end-users of the product, the stock-keeping units employed by the management and the channel and category which streamline the flow of the product from the producer to the end user(Dyson, 2007). The process of data collection for this system is very time consuming(Smith, 1995). This system helps in the process of better understanding the concept of resource allocation overhead costs business as common as they used by specific product line and their relationship to specific cost drivers(Dyson, 2007). The system is so transparent that some managers will not approve because they want to keep a few things from the viewpoint of owners(Smith,1995). This process is for   cost of unitary, or the marginal cost calculations based on the contrast with the traditional method of cost accounting that uses the total cost(Dyson, 2007). Capital expenditure on systems based on the following activities and running costs can be a road block for the firm(Smith, 1995). The system is easy to understand and interpret it can be accessed, use and functional implemented throughout all forms of business set-up(Dyson, 2007). The system helps in the process of benchmarking which is part of the quality control system(Dyson, 2007). The system works very well will increase the quality and up gradation program(Dyson, 2007). The implication of activity based costing The finance director argued that I very much doubt whether selling FireRoll is viable but I am not convinced that activity-based costing would tell us any more than the use of labour hours in assessing the viability of each produt. From my opinion, I not agree with what finance director told because in activity-based costing use cost driver. Cost driver is a factor that can cause a change in the cost of an activity. An activity can have more than one cost driver attached to it. For example, a production activity may have the following associated cost-drivers such as a machine, machine operators, floor space occupied, power consumed, and the quantity of waste and/or rejected output. In ScooterDriver they used three type of cost driver such as deliveries to retailers, set-up costs and purchase orders. So we can see how much each cost driver cost for the product and choose the product fairer and more accurate product costs can be identified, and costs can be controlled more effectively. Other than that, activity-based costing not only using labour hours for assessing the viability of each product, it also use machine hours. The marketing director argued that I am in the process of negotiating a major new contract with a motorcycle rental company for the RisingStar model. For such a big order, they will not pay our normal prices but we need to at least cover our incremental costs. I am not convinced that activity-based costing would achieve this as it merely averages costs for our entire production. From my opinion, I not agree with what marketing director told because activity-based costing shows average cost better than absorption costing. Absorption costing is more simplistic and less accurate than activity-based costing, and typically assigns overhead costs to products based on an arbitrary average rate. Activity-based costing is more complex and more accurate than absorption costing. This method first assigns indirect costs to activities and then assigns the costs to products based on the products usage of the activities. The managing director argued that I believed that activity-based costing would be an improvement but it still has its problems. For instance, if we carry out an activity many times surely we get better at it, and costs fall rather than remain constant. Similarly, some costs are fixed and do not vary either with labour hours or any other cost driver. From my opinion, I not agree with what managing director told because the definition of fixed cost in activity-based costing is a cost element of an activity that does not vary with changes in the volume of cost drivers or activity drivers. For example The deprecation of machine may be direct to a particular activity, but it is fixed with respect to changes in the number of units of the activity driver. Same goes to ScooterDrivers product the cost is fixed over a given time not all time or period. And the designation of fixed cost can also vary depending on the extent which the volume of production , activity drivers or cost drivers may change. The chairman argued that I cannot see the problem. The overall profit for the company is the same no matter which method of allocating overheads we use. It seems to make no differences to me. For my opinion, I agree with what chairman argued that both method gave same profit but from my point of view, I think that activity-based costing more benefit than the absorption costing. The profit of ScooterDriver company is RM4180000. For what I said that activity-based costing more benefit because absorption costing mostly utilizes volume related allocation bases while activity-based costing. uses drivers at various levels. Activity-based costing is a method that allocates a cost to various activities which then enable an organization to make informed decisions regarding products and/or services. Once the costs have been determined, they can be input into computer applications designed to analyze the costs. Management can then modify the budget and help the company become more profitable by decreasing inefficient activities. So activity-based costing is more advantage to a company to make profit. Question 2 Explain how the business environment that businesses face has changed over the past decades and discuss how this has had impact on management accounting. INFORMATION TECHNOLOGY (IT) The so called new media boom of the 1980s failed to live up to expectations because the underlying technologies never became widespread(Drury, 2004). In contrast, technological advances on two fronts which are digitization and networking have become indispensable components of todays society(Drury, 2004). Digitization is enabling the fusion of different media based on technologies for processing and transmitting huge volumes of data(Drury, 2004). Networking is creating virtual communities on networks (cyberspace) centered on the Internet(Drury, 2004). With the advance of technology, electronic networks are revolutionizing structures and processes in the business world(Hilton, 1994). To improve processes, businesses are introducing e-mail and intranets. But of even greater impact is the revolution in business contacts not only with other companies but with consumers. The infrastructure has grown as more consumers use personal computers and participate in networks, and technological advances are making communication more efficient. Whereas information technology in the past mainly focused on changing work processes inside companies, todays revolution in information and communications technology could potentially alter the model of communication between businesses and consumers. In the old economy information communication, and transactions are all physical things(Hilton, 1994). They include cash, stamps, invoices, stock certificates, reports, face to face meetings, analog telephones, radio and television broadcasts, receipts, blueprints, maps, photographs, books, newspapers, magazines, and direct mail advertising. In the new economy, all types of information transactions, and personal communication will increasingly be digitized-that is, compressed into bits, stored in computers and transmitted through networks at the speed of light. The quality of information will be much better than with analog transmission. Today our approach to daily life is centered on physical things(Hilton, 1994). For example, the act of shopping involves a process of going to a store, obtaining information on the desired product, making a purchasing decision, paying money, and receiving the product. With the emergence of mail order shopping, transactions could be carried out simply by exchanging information on a product or service, and credit cards and mail delivery eliminated the need to visit a store and talk to a sales clerk(Hilton, 1994). In other words, information on products and services could be dissociated from and distributed separately from the physical product or service, eliminating time and space restrictions of conventional physical communication. This implies a shift in management resources from land, labor and capital, to information. In the information network society, the conventional conditions for corporate success such as large cities, large markets, and large companies will no longer apply. Companies can operate from anywhere if they are connected to a network, and can plunge right into the global market rather than grow in the local market. Since the most important factor is the value of the information a company possesses, we predict that market entry and competition will intensify as size of capital becomes irrelevant to market entry. Application of IT in management accounting has major impact on the organizations profits. It is wrong to conclude that implementation of new technology in management accounting will improve companys profits. Implementation of new technologies may reduce companys income, as the implementation is costly depending on the technology adopted. There is a risk to the companies that if inappropriate technology is chosen, then the company is forced to incur unnecessary costs which lead to waste of resources. However, if the management and the accountants study the feasibility and the functionality of the systems before the implementation of IT in management accounting, then the above risk can be avoided. The skill and knowledge of accountants should be repositioned to support the application of IT in management accounting. The companies have to send their staff to IT related training to acquire and update their IT skills to use the system efficiently. The users of the system must be trained w ell in order to take advantage of the technology within the system. Selecting user friendly system is essential, as it require less IT skilled personnel to handle the system. Most of the systems available now are user-friendly and easy to use. Technology is changing fast and it is very difficult to keep track with the technology changes. The companys challenge is to adopt a technology that can be used for a long period which may not be achievable now. The new technology today will be obsolete within couple of months and will be replaced by more sophisticated technology. So the company has to select the technology that is upgradeable to meet the future technology requirement. GLOBALIZATION Globalization means  the reduction of the difference between one economy and another  so that trade within and between different countries is increasingly similar all over the world. Globalization has become a big buzz word in the last 10/15 years, but it has been going on for centuries, and especially since 1945. In the 17th Century new ship design allowed Europeans to start trading with the rest of the world in a much bigger way, although trade was still a tiny part of the economy compared to agriculture. Later developments in transport, steam ships, the railways and now aircraft, have all contributed to the development of trade. Aircraft also move people around quickly, so the sense of the size and distances of the world shrinks making us feel that far-away places are no longer so strange. The internet now allows international communication in a way that was not possible before; your favourite site could just as easily be in New Zealand as in London. The following main factors have fuelled the pace of globalization which are first is technological change, especially in communications technology.  For example, UK businesses and data by satellite to India (taking advantage of the difference in time zones) where skilled but cheaper data handlers input the data and return it by satellite for the start of the UK working day. Second is transport is much cheaper and faster.  This is not just aircraft, but also ships. The development of containerization in the 1950s was a major breakthrough in goods handling, and there have been continuing improvements to shipping technology since then. Third is removal of capital exchange controls.  The movement of money from one country to another was also controlled, and these controls were lifted over the same period. This allowed businesses to move money from one country to another in a search for better business returns; if investment in ones own country looked unattractive, a business could buy businesses in another country. During the 1990s huge sums of money, mainly from the US, have come into the UK economy. There are three impact of globalization on management accounting. First, management accounting deals with both financial and non-financial data to support a wide range of managerial decisions in contrast to financial accountings focus solely on financial data to support investors and creditors capital allocation decisions. For many companies, notes CareerBank.com CFO Douglas Banister, the real value-add is the integration of financial reporting with operational information. Second, management accounting looks forward as well as backward, whereas financial accounting is oriented solely towards history. Management accounting involves anticipating what will, could, or should happen, as well as figuring out what did happen. Forecasting, planning, and budgeting are typical management accounting activities. Third, management accounting looks outward as well as inward, whereas financial accounting is focused solely on what happens internally within an enterprise. Management accounting involves proactively seeking and identifying opportunities and threats that an enterprise faces from customers, competitors, suppliers, regulatory agencies, and other external parties. In short, management accounting is focused on enhancing business performance in a competitive environment, not simply on ensuring compliance with standards and regulations. MANUFACTURING ENVIRONMENT New manufacturing strategy commonly involves the use of new technologies, and changes in organizational structure and management practices, such as Just-in-Time (JIT) and Total Quality Management (TQM) that possible lead to a radical change in the way business is conducted. AMT applications include applications such as computer integrated manufacturing (CIM), computer-aided design (CAD), computer-aided engineering (CAE), flexible man