Free Essays on Robert Fisher

Biografà ­a del Autor Robert Fisher nace en Norteamà ©rica. Dedica los primeros aà ±os de su carrera a escribir guiones para cà ³micos muy reconocidos a nivel mundial. Primero fue guionista en la radio para luego escribir guiones para Alan King y Red Skeleton entre otros, con esta obra de El Caballero de la Armadura Oxidada, publicada en el aà ±o noventa y cuatro, Fisher logra un best seller, fruto de su trabajo. 1. Nivel de la Historia: a)Acciones: Esta obra nos relata la historia de un caballero de un reino lejano, este era el mejor caballero del reino. Por otra parte como padre y esposo era muy malo, pues a pesar de complacer en cuanto a lo econà ³mico a su esposa Julieta y a su hijo Cristà ³bal en todo, habà ­a una razà ³n especial que lo hacà ­a el mejor caballero pero un mal padre y esposo, esto era que el nunca se quitaba su brillante armadura, ni para comer, ni para dormir ni para nada. La trama comienza cuando Julieta amenaza con dejarlo si no se quita su armadura. Al darse cuenta que las amenazas iban en serio, el caballero va en busca del herrero dado a que el tiempo habà ­a pegado la armadura, a pesar de ser el herrero el hombre mas fuerte del pueblo no pudo remover la armadura del cuerpo del caballero. El caballero preocupado va en busca del rey Arturo al castillo de este, pero el rey Arturo estaba en una cruzada, en su lugar hablo con bolsa alegre, el bufà ³n, este le recomiendo acudir con Merlà ­n, un mago sabio que habita en el bosque. Con este nuevo rayo de esperanza el caballero se aventura en el bosque. Tras muchos meses de bà ºsqueda vagando en el bosque, el caballero cae rendido, al despertar se percata de que lo rodean muchos animales acompaà ±ados de un viejo al cual reconocià ³ como Merlà ­n. Merlà ­n preparà ³ al caballero por un tiempo, tanto fà ­sico como mentalmente, para luego darle la noticia de que para perder la armadura debà ­a cruzar el Sendero de la Verdad y en este sendero tres castillos; como compaà ±Ãƒ ­a l... Free Essays on Robert Fisher Free Essays on Robert Fisher Biografà ­a del Autor Robert Fisher nace en Norteamà ©rica. Dedica los primeros aà ±os de su carrera a escribir guiones para cà ³micos muy reconocidos a nivel mundial. Primero fue guionista en la radio para luego escribir guiones para Alan King y Red Skeleton entre otros, con esta obra de El Caballero de la Armadura Oxidada, publicada en el aà ±o noventa y cuatro, Fisher logra un best seller, fruto de su trabajo. 1. Nivel de la Historia: a)Acciones: Esta obra nos relata la historia de un caballero de un reino lejano, este era el mejor caballero del reino. Por otra parte como padre y esposo era muy malo, pues a pesar de complacer en cuanto a lo econà ³mico a su esposa Julieta y a su hijo Cristà ³bal en todo, habà ­a una razà ³n especial que lo hacà ­a el mejor caballero pero un mal padre y esposo, esto era que el nunca se quitaba su brillante armadura, ni para comer, ni para dormir ni para nada. La trama comienza cuando Julieta amenaza con dejarlo si no se quita su armadura. Al darse cuenta que las amenazas iban en serio, el caballero va en busca del herrero dado a que el tiempo habà ­a pegado la armadura, a pesar de ser el herrero el hombre mas fuerte del pueblo no pudo remover la armadura del cuerpo del caballero. El caballero preocupado va en busca del rey Arturo al castillo de este, pero el rey Arturo estaba en una cruzada, en su lugar hablo con bolsa alegre, el bufà ³n, este le recomiendo acudir con Merlà ­n, un mago sabio que habita en el bosque. Con este nuevo rayo de esperanza el caballero se aventura en el bosque. Tras muchos meses de bà ºsqueda vagando en el bosque, el caballero cae rendido, al despertar se percata de que lo rodean muchos animales acompaà ±ados de un viejo al cual reconocià ³ como Merlà ­n. Merlà ­n preparà ³ al caballero por un tiempo, tanto fà ­sico como mentalmente, para luego darle la noticia de que para perder la armadura debà ­a cruzar el Sendero de la Verdad y en este sendero tres castillos; como compaà ±Ãƒ ­a l...

Write an Argumentative Outline with Ease!

Write an Argumentative Outline with Ease! Want to Know How to Write an Outline for an Argumentative Essay? An argumentative essay is quite a common task, which is assigned at both high school and college. It aims to show the tutor how students are able to study the topic, gather information, process it and provide strong evidence on a given subject. This task requires lots of energy and time, so we have decided to collect information on the key elements and features, which your argumentative paper outline should possess. During the working process, you need to study all the arguments and choose the side you are on. This may require lots of sleepless nights, as the volume of information may be very impressive. However, it doesn’t mean that a first-class argumentative essay is a huge challenge. We offer you an article, which will answer all of your questions and you will be able to create an outline that will reflect all of your ideas in a clear and brief manner. Proper structure Any time you need to start something new, you feel nervous and think that the task is too complicated. Let us assure you that after reading this guide you will find the whole process quite simple and won’t need to stress out. Your outline should consist of equally important sections, which aim to show the tutor what you stand on. These sections include: Introduction; Working on arguments; Discrowning opponent’s arguments; Conclusions. Let us take a closer look at every section. Just make yourself comfortable and continue reading! Introduction You probably know a popular saying that you won’t get a second chance to make a first impression. It greatly reflects the whole deal with the introductory section, as it can easily catch the reader’s interest or make him want to drop your essay at once. As any other paper, an argumentative introduction should consist of the hook, basic information and a thesis statement. The hook is the first sentence you read and it has a huge impact on the number of audience you will have. You will probably agree that you will likely stop reading an article or a book if the beginning is boring or uninteresting. The same applies to your essay and you need to make your hook as catchy, as possible. Here are the things you may use as a hook: Quotes of famous people or characters; Anecdotes if your topic is entertaining and doesn’t require an academic tone; A question, which will intrigue the reader; A misconception; A fact or statistics, which will surprise the audience. After the hook, you should proceed with the basic information on the subject. To make the whole process much simpler, you should try to answer the following questions: Who may consider this topic important? What matter are you going to talk about? Why you think the topic is important? You need to finish your introduction with a thesis statement, which should be not more than two sentences long. It should give the reader a chance to understand what your essay is about. It should be performed in a form of a statement about the general idea of the whole paper. Don’t forget to include your personal opinion on the subject to give the reader a chance to understand what side you are on. Remember, most of the readers pay great attention to the thesis statement, so it is crucial to make it specific, focused, clear and readable, and correspond with the main goals of your argumentative essay. Don’t forget that your thesis is not a title and shouldn’t become an absolute statement. It is the quintessence, the general idea of your work and can become your biggest strength if prepared thoughtfully. Working on the arguments Now, when your introductory section is ready, it is necessary to work on the arguments. The second section of your essay should consist evidence, which will support all of your arguments on a given topic. You should start every paragraph with the claim. It is the central part of your essay and has a great effect on the flow of your whole work. Your claims should be catchy, strong and interesting, as they form your arguments and give the reader an idea of what principles you stand for. The main goal of a claim is to determine the direction and the scope of the paper. However, it is quite simple to make such a statement: think of the subject and audience to choose a proper argument. When this part is ready, go on to providing the evidence. Every claim of your essay should be backed by evidence. This means that the reader should see that your argument is credible, valid and trustworthy. You need to process huge volumes of information to find facts, statistics, researches and so on. Once your outline is ready, you will get an idea of what claims to include to your text and you can start working on finding a proper evidence. Search for academic papers online, at libraries or ask your tutor for some materials. Remember, a claim, which is not backed with evidence, is pointless. You need to prove your point of view and give the audience a chance to see that you have completed a thorough research. They need to be sure that your arguments are strong and valid to believe you. Discrowning opponent’s arguments One of the biggest mistakes any student makes, while completing an argumentative essay is that he works only on his arguments and a proper evidence. He just supports one claim after another, trying to persuade the reader to support his point of view. However, such attitude is far from a proper one, as an argumentative essay is all about giving the audience a chance to see not only your position on the matter but also to get familiar with the opposite thoughts. That is why in the third section you need to prove arguments of your opponents and try to debunk them. It is quite a simple task, as you will have access to multiple sources, both offline and online. Try to get reliable information or find out weak places in opposite arguments to uncrown them. The structure of this section is quite similar to the previous one. Your paragraphs should start with a claim or an argument followed by your evidence why the statement is incorrect. Using such techniques, you will prove the reader that your point of view is correct. While giving the reader a chance to get familiar with both sides, you help yourself to prove you are right and earn respect and trust of the audience. In addition, you will look noble because of including other opinions to your argumentative essay. Don’t forget that this section should also be backed with trustworthy sources, proper references and credible statistics. Conclusions Once your introduction and evidence sections are ready, you can take a deep breath and have a break. Pour yourself some coffee, go for a walk and relax. Once you have a proper rest, proceed with working on the final section. It is a well-known fact that your conclusions play a crucial part in the final impression from the work. However, most of the students still neglect this section, thinking that no one ever reads it. If you want to make your conclusions flawless, you need to remember that they should consist of three parts: Restatement of your arguments; A short summary of the whole work and the thesis statement; A statement of the benefits and of a positive impact of the arguments on the society. Here you can also make a sort of a warning what may happen if the reader doesn’t support your ideas. To make the paper look organic, try to make your conclusions the same size, as the introductory section. Never use the same phrases, as the reader may think that your paper is repetitive. Tips to remember Now, when you know how an argumentative essay is created and how its outline looks like, you can be sure to perform the task in the best possible way. However, there is always a cherry on the top and here is a list of advice, which you may use throughout the way: You need to understand the topic clearly before starting your work on an outline; Always consult your plan to make sure you include every important idea to your text; Provide only credible information, which is backed with statistics. Never make up facts, as they may be checked on a plagiarism software and you will have serious troubles; Use simple language and short sentences; Edit and proofread your paper a multiple times before you eliminate all the mistakes. As you see, an argumentative essay is not a task to be afraid of. It is just a way to provide evidence on a topic, backed with trustworthy information. To make sure you obtain high grades, simply use the outline, which was discussed in our article.

Project 3 Assignment Example | Topics and Well Written Essays - 1750 words

Project 3 - Assignment Example n.d.). Beryl or 3BeOÂ ·Al2O3Â ·6SiO2 is one of the most valuable and famous mineral in the Beryllium family. It is a hard and relatively light mineral found in granitic rocks, pegmatites, mica schists, and similar environments. Beryl is usually milky and translucent with a greenish color however pure Beryl is clear and transparent, where small amounts of impurities add to its attractive color (Beryllium. n.d.). Diamond is one example of carbon mineral which has many unequaled qualities among other minerals. It is the hardest known substance, a great conductor of heat, and one that has the highest melting point. The luster of Diamond is excellent. It exhibits a shiny and polished look with proper cutting (Diamond: The mineral Diamond information and pictures. n.d.). Bararite is one example of a Nitrogen mineral. It is a natural form of ammonium fluorosilicate that has a chemical formula (NH4)2SiF6 and a trigonal crystal structure. It was classified as a part of cryptohalite. Bararite was named after the place where it was first described, Barari, India. It was found at the fumaroles of volcanoes over burning coal seams. Bararite is a mineral that is formed with cryptohalite, sal ammoniac, and native sulfur (Bararite - Wikipedia, the free encyclopedia. n.d.). Fluorite is one example of a Fluorine mineral which is known for its glassy luster and rich variety of colors. It comes in purple, blue, green, yellow, brown, pink, black, reddish orange colors and sometimes colorless. Because of this, it is deemed as the most colorful mineral in the world. Most specimens of fluorite have a single color but a significant percentage of fluorites have multiple colors arranged in bands depending on the shape of the fluorite crystals. Typically, fluorites are shaped as cubes where it has a clear outer zone. One crystal fluorite can have four or five different colors (Class.

Micro economic assignment Example | Topics and Well Written Essays - 1500 words

Micro economic - Assignment Example From the Isocost Isoquant analysis graph above, we assume that corn (C) and Oil (O) are utilized in the production of biofuels (B). Therefore, the production function for biofuels will be represented by B= f(C, O). In the graph, the prices of oil and corn have been represented by PO and PC respectively. Figure 2: Equilibrium Price and Quantity in the Market for Corn .High Isocost and Isoquant curves results when the demand of biofuels increases which results in an increase in production levels of biofuels. For the production of biofuels to be effected, corn has to be used. Since, increased biofuels demands imply increased production of biofuels, it is right to say that the demand for corn will also increase significantly. Consequently, the demand that arises from the production of biofuels and that of food consumption would be compromised as depicted in figure 2 with D2 and D1 respectively. The result ripple effect will, therefore, mean that the price of corn will increase thereby le ading to a reduction in the consumption of corn as food. Many people will, therefore, opt for alternatives or substitutes since there will be reduced food availability. An isoquant is a curve that combines factors that are employed in production to arrive at the same output level. The isoquant has no effects in the changes of input prices. Every isoquant shows an output level. Isoquants of Higher levels show high output level (Baumol and Blinder 2011). An isocost line on the other line combines various factors, which are same in cost (Baumol and Blinder 2011). That why it is a straight line. The intercepts represent the amount of units of input which can be employed when it is the only purchased factor in a budget. The slope gives the price. The higher the line means that a higher cost is incurred. Therefore, the increase in prices of corns leads to a movement of the isocost line along the x axis towards the origin. Given a constant budget the quantity of corn can only be reduced. T his will lead to a change in the isocost lines. This will further lead to a rise of isocost line along conventional axis. ii. Analyze how developments in agricultural and conversion technology might influence the impacts identified in Part A (i). To counter the effects caused by increased demand for biofuels, increased conversion technology and agricultural productivity as well as use of Agricultural biotechnology and second generation biofuels would suffice (Zilberman, et al. 2008). Changes in technology are internal or depend on the economic conditions. An economy that opts to move away from inputs that cost much can always adopt technology changes. It is a mechanism that solves the increased cost of input problems. In the situation of increased costs of corn, there can be an adoption of technology to deal with the problem. Changes in technology will lead to reduction of quantity of input that is needed and, therefore, reduce the costs that are involved. The output level will incr ease with the same cost constraint. Therefore, the supply will increase hence the demand will fall (Rubinstein 2006). iii. Analyze the effects of increased competition between participants in the oil market on the impacts identified in Part A (i). In case, there is increased competition in the market of oil ceteris paribus; the prices of oil are bound to fall. If the prices of oil fall, it means that the prices of inputs will drop as oil is the input used in production of biofuels. Therefore, using the same cost allocated for production the

Organizational Strategies for Quality Assessment and Improvement Essay Example for Free

Organizational Strategies for Quality Assessment and Improvement Essay Ambiguous medical notations are one of the most common and preventable causes of medication errors (Grissinger Kelly, 2005). Drug names, dosage units, and directions for use should be written clearly to minimize confusion. The Institute for Safe Medication Practices (ISMP) and the Food and Drug Administration recommend that error-prone abbreviations are considered whenever medical information is communicated (Institute for Medical Safety, 2012). Medication errors result in thousand of adverse drug events, deaths, and preventable reactions every year (Grissinger Kelly, 2005). Healthcare personnel, IMSP, the pharmaceutical industry, and The Food and Drug Administration (FDA) are some of the groups responsible for determining how these medication errors occur and designing strategies to reduce these errors (Institute for Medical Safety, 2012). ISMP is a nonprofit organization made up of nurses, pharmacist, and physicians. IMSP was founded in 1944 and are dedicated in educating and increasing awareness of medication error prevention and safety measures (About ISMP, 2012). They base their non-punitive initiatives on five key areas: analysis, communication, cooperation, education, and knowledge (About ISMP, 2012). The IMSP get their data by healthcare professionals reporting so that they can assist in learning and understanding the causes of the error and everything is confidential (About ISMP, 2012) IMSP Objectives The objective of the ISMP is to help the healthcare providers clarify any order that is not clearly legible or obvious especially with error-prone abbreviations, dose designations, and making sure that orders with abbreviations are clarified and written out completely, and verbal orders are read back, repeated if misunderstood, and spelled out (About ISMP, 2012). Also to hold webinar educational programs and medication safety issues. They offer tool kits for healthcare facilities to get the word out like posters, videos, patient brochures, books, and other drug safety tools. IMSP will conduct risk assessments on-site risk of medication safety in healthcare facilities and respond to sentinel events (About ISMP, 2012). IMSP Propose Strategies or Recommendations Suggest for the Acute Care Setting Here are some strategies that healthcare facilities can employ to  help eliminate the use of dangerous abbreviations. One is encouraging all healthcare professionals to avoid using medication error-prone abbreviations in all electronic and written communication (National Patient Safety Agency (NPSA), 2010). Another is identifying and promoting Physician Champions who will not only support accreditation-related activities but also advocate for full compliance. Healthcare facilities can assist in providing educational seminars and webinars to update all healthcare professionals and staff at the beginning of their employment period. Another way is for healthcare management and safety personnel to use advertised posters, create laminated cards with error-prone medication abbreviations, and dosage classifications throughout the acute care facility. The healthcare professionals should have these items at their disposal and distributed out at the beginning of employment (National Patient Safety Agency (NPSA), 2010). Lastly, making sure that the healthcare personnel avoids the use of medication abbreviations on CPOEs, labels generated from the system and bins, drug storage, and shelves. All the while making sure that the facility and personnel are adhering to guidelines, charts, and protocols (National Patient Safety Agency (NPSA), 2010). Reference â€Å"About ISMP.† (2012). Institute for Safe Medication Practices. Retrieved from http://www.ismp.org/about/default.asp Grissinger, M., Kelly, K. (2005). Reducing the risk of medication errors in women. Journal Of Womens Health (15409996), 14(1), 61-67. doi:10.1089/jwh.2005.14.61 Institute for Medical Safety. (2012). Acute Care. Medical Safety Alert!†. Retrieved from www.imsp.com National Patient Safety Agency (NPSA). (2010) Rapid response report NPSA/2010/RRR009: reducing harm from omitted and delayed medicines in hospital. Retrieved from www.nrls.npsa.nhs.uk/resources/type/alerts/?entryid45=66720

How Ego Threat Can Effect Self-Regulation Essay -- Psychology

The concept of self-regulation, by the average individual may be thought of more in the terms of impulse control. Every individual faces the daily challenge of controlling one’s impulses in response to a multitude of different social situations, such as at work, in the classroom, or in the privacy of one’s own home. Self-regulation is a process that many individuals may not be aware that they employ the use of in everyday social situations. However, self-regulation is not only used to regulate one’s response to situations, but also may influence whether or not one enters into various situations (Baumeister, Heatherton & Tice, 1993). A common situation where the use of self-regulation may be employed would be in the presence of an ego-threatening situation. The term ego threat is defined as any event or communication having unfavorable implications about the self (Baumeister, Heatherton & Tice, 1993). In other words, an event, which could be interpreted as a poss ible ego threat would be any event from which the individual may experience an end result of unfavorable tangible, emotional, or psychological consequences. A study conducted in 1993 by Roy F. Baumeister, Todd F. Heatherton, and Dianne M. Tice focused on events in which ego threats lead to self-regulation failure and examined the negative consequences for individuals with high self-esteem. For the purpose of this paper, I am not concerned specifically with the self-regulation failure consequences for individuals with high self-esteem per se, but more focused on how the findings can be related to how ego threat can affect self-regulation as an entity. The results of Experiment 1 in this study concluded that high self-esteem individuals experience self-regulation failure w... ...1993, the self-regulation failure is evident through the loss of focus on other assignments. Based on the evidence for self-regulation depletion in the 1998 study, the self-regulation depletion is evident through the decrease of the ability to successfully manage one’s emotions. The results of the two studies combined provide supporting evidence for self-regulation failure and self-regulation depletion as well as a better understanding of the Self. Works Cited Baumeister, R. F., Heatherton, T. F., & Tice, D. M. (1993). When ego threats lead to self- regulation failure: negative consequences of high self-esteem. Journal of Personality and Social Psychology, 64(1), 141-156. Muraven M., Tice, D. M., & Baumeister, R. F. (1998). Self-control as a limited resource: regulatory depletion patterns. Journal of Personality and Social Psychology, 74(1), 774-789.

Accouting Practice Exam

FACULTY OF BUSINESS ACC100 ACCOUNTING 1 Sample examination TIME: 9. 20 – 12. 30 Hours WRITING TIME: Three (3) hours READING TIME: Ten (10) minutes MATERIALS SUPPLIED BY UNIVERSITY: Answer Booklets (4 x 6 page) General Purpose Answer Sheet GPAS-200R MATERIALS PERMITTED IN EXAMINATION: Writing implements, including a 2B pencil and an eraser Battery operated, hand held, no print facility calculator NUMBER OF QUESTIONS: Part A: Thirty Part B: Four (30) multiple choice (4) questionsINSTRUCTIONS TO CANDIDATES: 1. Enter your name and student number and sign in the space provided at the bottom of this page. You must also enter your name and number in pencil on the multiple choice answer sheet, and upon the answer booklet. This examination consists of THIRTY (30) multiple choice questions in Part A and FOUR (4) questions in Part B. ALL questions must be answered. Part A (Multiple choice): Students must answer questions 1 – 30 on the answer sheet provided.Use a black lead pencil No 2 to fill in completely the letter box corresponding to the most correct answer. To change your answer, erase completely and remark. There are no marks deducted for incorrect answers. Candidates are advised to show all workings in Part B clearly labelling them as such. This examination is worth 60% of the final assessment. Students must pass the final exam to pass the subject. INSTRUCTIONS TO INVIGILATORS: 1 QUESTION PAPER MUST NOT BE RETAINED BY THE CANDIDATE. 2. 3.STUDENT NAME: ____________________________________ STUDENT No: _________________ STUDENT SIGNATURE: _____________________________________________________________ MULTIPLE CHOICE (1 mark each) Record your answers in pencil on the General Purpose Answer Sheet provided. 1 Purchasing inventory for cash has the following dual effect on the accounting equation: A B C D 2 increases an asset and increases a liability increases an asset and increases another asset decreases an asset and increases owner's equity decreases an as set and increases an assetPurchasing office furniture partly for cash and partly on credit affects the accounting equation by: A B C D increasing an asset, increasing a liability and a decreasing an asset increasing an asset, decreasing a liability and decreasing an asset decreasing an asset, increasing a liability and increasing owner's equity decreasing an asset, decreasing a liability and decreasing owner's equity 3All of the following equations of the basic accounting equation are correct except: A B C D assets = liabilities + owner's equity economic resources = claims on economic resources assets – liabilities = owner's equity assets + owner's equity = liabilities 4 A business had assets of $260,000 and liabilities of $75,000. How much is its owner's equity? A B C D $0 $185,000 $335,000 $260,000 5 The business document that reports assets, liabilities and owner's equity is called the: A B C D financial statement transaction statement of financial position (balance sheet) statement of financial performance (profit and loss statement) 6 Terri operates a beauty salon. During the first month of operation Terri performed the following transactions: i ii iii iv v vi invested $2,000 in the business prepaid rent of $1000 purchased $1,500 of furniture on credit purchased $100 of supplies for cash paid $300 on the furniture purchased in iii purchased an antique mirror for $1,000, paying cash of $500 and putting $500 on credit. Using the accounting equation, the final balance on both sides is: A B C D 7 3,900 3,700 4,300 4,400Use the following information to calculate the balance in John's Capital account. Balance of accounts for John's Cleaning on 31 March Accounts Payable Accounts Receivable Cash at bank Equipment Supplies Bill Payable John, Capital A B C D $20,000 $17,500 $18,000 $15,000 $ 1,000 $ 1,500 $ 500 $20,000 $ 1,000 $ 4,000 ? 8 Under the cash basis of accounting: A B C D Net profit is the excess of cash inflows from revenue over cash outflows for expenses Revenue is recognized when goods are sold Expenses are recognized when costs are consumed B and C 3 Judy's Hairdressing Salon uses cash accounting. During 2005 the salon reported $41,000 in wages paid on the income statement. At year-end 2005 wages owing but unpaid were $2,400. If the salon changed to accrual accounting, how much would be reported as wages expense for 2005? A B C D $38,600 $41,000 $43,400 $42,600 10 Which of the following statements concerning accrual accounting is true? A B C D Net profit is the excess of cash inflows from revenue over cash outflows for expenses Revenue is recognised when earned and expenses when incurred.When there are credit transactions the accrual approach gives a better measure of economic performance than the cash approach B and C 11 Joe uses cleaning supplies on a daily basis. Under the accrual basis of accounting these supplies should be an expense of the period in which they are: A B C D Ordered Received Paid for Used 12 Prepaid i nsurance is reported as: A B C D An asset in the balance sheet A liability in the balance sheet An expense in the income statement B and C 13 Which of the following could be reported as a prepaid expense?A B C D A maintenance agreement paid in advance for the next two years Wages owing at the end of the period Rent collected in advance from tenants Interest income unpaid at the end of the period 14 According to an inventory count Cally Printing had office supplies amounting to $100 at year-end. It had $50 of supplies at the start of the year and had purchased $600 of supplies during the year. What was the supplies expense for the year? A B C D $650 $600 $550 $500 4 15 Which of the following statements relating to the Accumulated Depreciation account is correct? A B C D It normally is a balance on the left hand side of a T-account.It reflects the portion of the cost of an asset that has been assigned to expense since the item was purchased It provides information to users on the mark et value of assets It is classified as a liability in the balance sheet The following data relates to questions 16 to 18. Pam's Machine Hire purchased a machine for $6,300 on 1 July 2008. The machine had an estimated life of 7 years, at which time it was expected to have a sales value of $700. The straight-line method of depreciation was used. 16 What was the amount of depreciation charged as an expense on the machine by Pam's Machine Hire for year ended 30 June 2009?A B C D 17 $771 $800 $900 $1,600 What was the balance of the Accumulated Depreciation – Machine account in the books of Pam's Machine Hire at 30 June 2009 following the adjusting entry? A B C D $800 $1,600 $2,400 $2,700 18 What was the book value of the machine in the books of Pam's Machine Hire at 30 June 2009 following the adjusting entry? A B C D $5,600 $3,900 $5,400 $5,500 5 19 Tom purchased two vehicles for his business on 1 January 2009. These vehicles cost $50,000 each and have a useful life of 5 years wit h an expected residual of $20,000 each.The adjusting entry required for depreciation on the two vehicles on 30 June 2005 is: A B C D Increase Accumulated Depreciation $6,000; Increase Depreciation Expense $6,000 Increase Depreciation Expense $12,000; Decrease Accumulated Depreciation $12,000 Increase Accumulated Depreciation $12,000; Decrease Depreciation Expense $12,000 Increase Depreciation Expense $6,000; Decrease Accumulated Depreciation $6,000 20 Unearned revenue is an example of a(n): A B C D Accrual Liability Asset Expense 21 Rent collected from a tenant in advance is considered: A B C D Unearned Revenue Prepaid Expense A liability Both A and C 2 On 1 July 2009 Zoe's Bar & Bistro rented out part of its property at a rate of $12,000 per year. On that date, nine months rent was collected in advance and was recorded as an increase to a liability account. At 31 December 2009, (Zoe's year-end) which of the following adjusting entries should be made? A B C D Increase Cash, $6,000; Increase Rent Revenue, $6,000 Decrease Rent Revenue, $3,000; Increase Unearned Rent Revenue $3,000 Decrease Unearned Rent Revenue, $6,000; Increase Rent Revenue, $6,000 Increase Rent Receivable, $6,000; Increase Rent Revenue, $6,000 23Working capital is determined by A B C D subtracting total liabilities from total assets adding current liabilities to total assets subtracting current liabilities from current assets adding total liabilities to current assets 6 24 Decision-makers may use liquidity ratios to measure a company's financial flexibility. An example of a liquidity ratio would be the A B C D return on total assets current ratio gross profit ratio accounts receivable turnover The following information pertains to question 25. Maria's Coffee reported $56 000 for current assets and $10 500 for other assets. It also had $17 000 of current liabilities.Maria's quick assets totalled $22 000, and its long-term liabilities totalled $10 000. 25 Determine Maria's working capital A B C D 26 $5 000 $39 000 $56 500 $12 500 The following entry appeared in the general journal of the SoHo Realty Company: Office Supplies Cash Accounts Payable 2,500 500 2,000 Which of the following statements is not true about the transaction recorded in the journal entry above? A B C D SoHo's cash decreased by $500 Liabilities increased as a result of the transaction SoHo's signed a note as part of the transaction The asset, office supplies, increased as a result of the transaction 27 End of year records from Sally's Boutique show: $ Cash 20 Salaries Payable 10 Rent Expense 100 Interest Expense 50 Prepaid Rent 30 Salary Expense 20 Rent collected in advance 20 During the closing process the total debit to the Profit and Loss Summary account would be: A B C D $90 $100 $80 $170 28 Muffy Company reported the following for 2009 and 2010: Accounts receivable, 31 December, 2009 Accounts receivable, 31 December, 2010 Sales for 2010 $ 7 000 3 000 85 000 How much cash was collected from customers during 2010? A B C D $81 000 $85 000 $89 000 $75 000Use the following information to answer Questions 29 and 30 2010 $ 20 000 50 000 54 000 130 000 6 000 230 000 127 000 560 000 340 000 2009 $ 22 000 44 000 51 000 129 000 10 000 221 000 125 000 554 000 336 000 Cash at bank Marketable securities Accounts Receivable Inventory Prepaid expenses Plant and equipment Current liabilities Sales revenue (on account) Cost of goods sold 8 29 The current ratio for 2010 is: A B C D 2. 15:1 2. 05:1 1. 88:1 1. 75:1 30 Receivables turnover for 2010 is: A B C D 10. 4 times 21. 3 times 4. 10 times 10. 7 times 9 PART B: (ALL QUESTIONS TO BE ANSWERED) ANSWER QUESTION IN A NEW ANSWER BOOKLET.Question 1 Part A Recording transactions (20 marks) (10 marks) Matthew James Services Pty Ltd began a business consultancy service on 1 July 2010. The company uses a perpetual inventory system. The following transactions occurred during the first month of operations: July 2 Shareholders invested $46000 in the busine ss in exchange for shares in the company. 2 Paid $20000 for the first six month's rent. 2 Paid Local Energy Corp $300 as a deposit on electricity. 3 Purchased and installed shop fittings for a total cost of $21500 by issuing a cheque for $11500 and igning a commercial loan agreement for $10000. 4 Purchased supplies for $1580 4. Purchased $20000 worth of inventory for cash 6 Paid advertising expense of $1750. 16 Recorded sales for the first half of the month of $16480 in cash and $275 on account. Cost of inventory sold during the period was $7650. 20 Paid insurance expense for the first year of $1250. 23 Received a $50 payment from customers on account. 28 Paid salaries of $1500. 31 Recorded revenue for the second half of the month of $22729 in cash and $530 on account. Cost of inventory sold during the period was $10890. 1 Paid telephone account of $110 by cheque. Use the following account titles and numbers: Cash at Bank, 100; Accounts Receivable, 101; Supplies, 103; Inventory 104; Deposits, 105; Shop Fittings, 110; Loan Payable, 200; Share Capital, 300; Retained Profits, 310; Dividends, 320; Sales, 400; Cost of Goods Sold, 450 Rent expense, 500; Advertising expense, 501; Insurance expense, 502; Telephone expense, 503; Salary expense, 504. Required: 1. Prepare the general journal entries to record the above transactions. 10 Question 1 Part B Financial Statements (10 marks)The adjusted trial balance of Crossing Australia Limited at 30 April 2009, after all adjustments, is as follows: Crossing Australia Ltd Adjusted Trial Balance as at 30 April 2009 Account Cash at Bank Accounts Receivable Supplies Prepaid Insurance Equipment Accumulated Depreciation – equipment Building Accumulated Depreciation – building Land Accounts Payable Interest payable Wages payable Unearned Service revenue Bill payable, non-current Share capital Service Revenue Depreciation expense – equipment Depreciation expense – building Wages expense Interest expense I nsurance expense Electricity and gas expense Supplies expense Total Dr 1,370 43,740 3,690 2,290 63,930 28,430 74,330 18,260 20,000 19,550 2,280 830 3,660 69,900 64,200 98,550 6,900 3,710 60,310 5,370 8,170 4,970 6,880 305,660 Cr 305,660 Required: Prepare a classified Income Statement and a Balance Sheet for Crossing Australia Limited. 11 Question 2 ANSWER QUESTION IN A NEW ANSWER BOOKLET. Question 2 Part A Financial statement analysis (15 marks) (10 marks) The following information has been extracted from the financial statements and the notes of Softwoods Ltd. 010 Cash assets Marketable securities Receivables Inventories Prepaid expenses Property plant and equipment Current liabilities Credit sales Cost of Goods Sold Total liabilities Total assets Net profit $34 100 110 000 74 800 187 000 4 400 308 000 183 700 979 000 587 400 593 000 650 000 98 000 2009 $37 400 104 500 77 000 173 800 6 600 269 500 167 200 951 500 573 000 567 000 612 000 83 000 Receivables and inventories balances i n 2008 were the same as 2009. Required: Calculate the following for 2010 and 2009: 1. 2. 3. 4. 5. Current ratio Inventory turnover ratio Receivables turnover ratio Net profit ratio Debt to total assets ratio What conclusions can you come to in relation to Softwoods Ltd's liquidity, profitability and solvency? 12 Question 2 Part B Journalise adjusting entries (5 marks)The trial balance of Please-Pass-Me at 30 June 2010, the end of the financial year, is as follows: Pass-Me-Please Trial Balance as at 30 June 2010 Account Cash at Bank Accounts Receivable Supplies Furniture and fixtures Accumulated Depreciation furniture and fixtures Building Accumulated Depreciation building Accounts Payable Salary Payable Unearned Service revenue Capital Drawings Service Revenues Salary Expense Supplies Expense Depreciation Expense – furniture and fixtures Depreciation Expense – building Miscellaneous Expense Total Dr 198,000 370,000 6,000 100,000 40,000 250,000 130,000 380,000 45,000 29 3,000 65,000 286,000 172,000 Cr 13,000 1,174,000 1,174,000 Data needed for the adjusting entries include: a. b. c. d. e. f. Supplies on hand at year-end, $2,000 Depreciation on furniture and fixtures, $20,000 Depreciation on building, $10,000 Salaries owed but not yet paid, $5,000 Accrued service revenue, $12,000 Of the $45,000 balance of Unearned Service Revenue, $32,000 was earned during the current financial year. Required: Prepare the adjusting general journal entries. 13Question 3 ANSWER QUESTION IN A NEW ANSWER BOOKLET. Hardly Normal Ltd (15 marks) As at 30 June 2008 the company's cash account in its GL has a debit balance of $5,815. 30. The bank statement balance as at 30 June 2008 showed a balance of $7,075. 80 Cr The following additional information was noted: †¢ The bank collected a direct deposit of $1200 for Hardly Normal from a debtor and charged $10 for doing so. On 30 June the bank statement showed a debit entry of $550 for a dishonoured cheque deposited by hardl y Normal from IN Debt, a customer. The 30 June cash receipts of $1,819. 60 were not included in the bank deposits for June. They did not get processed until 1 July. Company cheque no. 480 issued to Joe Bloggs, a creditor, for $492 cleared the bank in June but it had been incorrectly recorded and posted in the company's records as $429. The bank service charge for June was $25. Interest of $48 was received. It had not been previously accrued for. Unpresented cheques at 30 June totalled $2,480. 10. †¢ †¢ †¢ †¢ †¢ †¢ Required 1. 2. Prepare the necessary adjusting entries to the company's GL as at 30 June 2008. Prepare the bank reconciliation statement as at 30 June 2008 (include workings for adjusting the GL). 14 Question 3 Part B Internal Control (5 marks) Fred Firkenstirker has worked for Derek Shonk Solicitors for several years. Fred hasn't taken a holiday in the last three years. One of Fred's primary duties is to open the mail and list the cheques rec eived.He also takes cash from clients when they leave. At times it is so hectic that Fred doesn't bother with giving clients a receipt for the cash paid on their accounts. He assures them he will see to it that they receive the proper credit. When the traffic is slow in the office Fred offers to help Mary post the payments received from clients to the accounts receivable ledger. She is always happy to receive his help, because he is a very conscientious worker. Required: Identify any principles of internal control that may be violated in this solicitor's office situation. 15 Question 4 Statement of Cash Flows (20 marks) ANSWER QUESTION IN A NEW ANSWER BOOKLET.Choice Brother Pty Limited Balance Sheet 30 June 2010 Current assets Cash at bank Accounts receivable Total current assets Non-current assets Property, plant and equipment: at cost Accumulated depreciation Total non-current assets Total assets Current liabilities Accounts payable Salaries payable Total liabilities NET ASSETS Ow ner's equity Share Capital Retained Profits TOTAL OWNER'S EQUITY 10,000 11,950 21,950 10,000 4,280 14,280 29,800 3,500 33,300 21,950 35,220 1,000 36,220 14,280 33,000 (17,000) 16,000 55,250 20,000 (8,000) 12,000 50,500 8,750 30,500 39,250 13,500 25,000 38,500 30 June 2009 Other information extracted from Choice Brothers Pty Limited Income Statement for the year ended 30 June 2010 as follows: Sales Revenue Gain on disposal of PPE Salaries Expense Other Expenses (ex. Dep. ) Net Profit Other information: †¢ 141,250 1,000 50,000 71,580 7,670 Equipment that originally cost the company $10,000 was sold during the year.The accumulated depreciated on the equipment sold was $4,000. Accounts payable balance relates to amounts owning that are classified under ‘Other Expenses' †¢ 16 Required 1. Calculate the following cash flows: a) receipts from customers b) payments to employees c) payments for other expenses d) payments for property, plant and equipment e) receipts from the s ale of property, plant and equipment (10 marks) 2. Prepare the company's Cash Flows Statement for the year ended 30 June 2010. (10 marks) 17 Indicative examination solutions Part A: Multiple Choice 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 D A D B C B C A C D D A A C B B A D A B D C C B B C D C B D 18PART B Question 1 Question 1 Part A Recording transactions Matthews James Services Pty Ltd General Journal Date 2010 2 Jul Account titles and explanation Cash Share Capital (Issued shares) Rent expense Cash (Paid first 6 months rent) Deposit Cash (Deposit on electricity) Post. Ref 100 300 Debit 46,000 46,000 Credit (20 marks) (10 marks) 2 Jul 500 100 20,000 20,000 2 Jul 105 100 300 300 3 Jul Shop Fittings 110 21,500 Loan Payable 200 10,000 Cash 100 11,500 (Purchased shop fittings paid part by cash and part covered by a loan agreement) Supplies Cash (Paid for supplies) Inventory Cash (Paid cash for inventory) Advertising Expense Cash (Paid advertisi ng expense) 103 100 1,580 1,580 4 Jul 4 Jul 104 100 20,000 20,000 6 Jul 01 100 1,750 1,750 16 Jul Cash 100 Accounts Receivable 101 Sales 400 Cost of Goods Sold 450 Inventory 104 (To record first half month sales) 20 Jul Insurance Expense Cash (Paid 1 year insurance policy) 502 100 16,480 275 16,755 7,650 7,650 1,250 1,250 19 23 Jul Cash 100 Accounts Receivable 101 (To record collection of accounts receivable) 28 Jul Salary Expense Cash (Paid salaries) 504 100 50 50 1,500 1,500 31 Jul Cash 100 Accounts Receivable 101 Sales 400 Cost of Goods Sold 450 Inventory 104 (To record second half month sales) 31 Jul Telephone expense Cash (Paid Telephone expense) 503 100 22,729 530 23,259 10,890 10,890 110 110 20 Question 1 Part BFinancial Statements Crossing Australia Ltd Income Statement For the Year Ended 30 April 2009 (10 marks) Revenues: Service revenue Expenses: Wage expense Interest expense Depreciation expense – equipment Supplies expense Insurance expense Electricity and gas exp ense Depreciation expense – building Total expenses Net profit $98,550 $60,310 8,170 6,900 6,880 5,370 4,970 3,710 96,310 $2,240 21 Question 1 Part B continued Crossing Australia Ltd Balance Sheet As at 30 April 2009 Assets Current Assets Cash at Bank Accounts Receivable Supplies Prepaid Insurance Total current assets Non-Current Assets Equipment Less: Acc. Depreciation Building Less: Acc.Depreciation Land Total Non-Current Assets TOTAL ASSETS Liabilities Current Liabilities Accounts Payable Interest Payable Wages Payable Unearned Service Revenue Total Current Liabilities Non-Current Liabilities Bill Payable TOTAL LIABILITIES NET ASSETS Owner’s Equity Share Capital Retained Profits OWNER’S EQUITY $ 1, 370 43,740 3, 690 2, 290 $ 51,090 $63,930 (28,430) 74,330 (18,260) $35,500 56,070 20,000 111,570 $162,660 $19,550 2,280 830 3,660 26,320 69,900 96,220 $66,440 64,200 2,240 $66,440 22 Question 2 Question 2 Part A Financial statement analysis (15 marks) (10 marks) Fo rmulae 1. Current ratio = Current assets/ Current liabilities 2. Stock turn (Inventory turnover) = COGS/ Average inventory 3. Debtors turn (Receivables turnover) = Net sales/ Average net receivables 4. Net profit ratio = net profit/net sales 5.Debt to total assets ratio = total liabilities/total assets Calculations 2010 Current assets: $34,100 + $110,000 + $74,800 + $187,000 + $4,400 = $410,300 2009 Current assets: $37,400 + $104,500 + $77,000 + $173,800 + $6,600 = $399,300 2010 Average inventory: ($187,000 + $173,800)/2 2009 Average inventory: $173, 800 * assumed 2008 and 2009 same balances 2010 Average receivables: ($74,800 + $77,000)/2 = $75,900 2009 Average receivables: $77,000 * assumed 2008 and 2009 same balances 1. 2. 3. 4. 5. Current ratio Stock turn Debtors turn Net profit Debt to assets 2010 410,300/183,700 = 2. 23 587,400/180,400 = 3. 26 979,000/75,900 = 12. 90 98,000/979,000 = 10% 593,000/650,000 = . 91 2009 399,300/167,200 = 2. 39 573,000/173,800 = 3. 1 951,500/77,000 = 12. 35 83,000/951,500 = 8. 7% 567,000/612,000 = . 92 Liquidity – Although it has declined slightly in 2004, Softwoods is financially sound in the short term with more than $2 in current assets to meet every $1 in current liabilities Profitability – Net profit ratio has improved marginally in 2004 with Softwoods able turning 10c of every $1 of sales into profit. For a complete picture however the ratio would need to be compared to industry. Softwoods is collecting its debtors balances at the rate of more than 12 times per year and therefore slightly better than once a month. Stock turnover however is rather slow at just over three times per year.Of course the nature of the industry would need to be considered to assess whether this level of turnover was within expectations. Solvency – Softwoods is carrying a high level of long term debt with barely enough assets to cover liabilities. This raises some concern about their long term viability 23 Question 2 Part B J ournalising adjusting entries Pass-Me-Please General Journal 30 June 2010 (5 marks) a) Dr Supplies Expense Cr Supplies b) Dr Depreciation Expense Cr Acc Depreciation (F&F) c) Dr Depreciation Expense Cr Acc Depreciation (Building) d) Dr Salaries Expense Cr Salary Payable e) Dr Accounts Receivable Cr Service Revenues f) Dr Unearned Service Revenue Cr Service Revenues 4,000 4,000 20,000 20,000 10,000 10,000 5,000 5,000 12,000 12,000 32,000 32,000 24Question 3 Question 3 Part A Date Bank reconciliation Debit (15 marks) (10 marks) Credit Account Titles and Explanation June 30 Cash at Bank Bank Charges Accounts Receivable 30 Accounts Receivable – IN Debt Cash at Bank 30 Accounts Payable – Joe Bloggs Cash at Bank 30 Bank Charges Cash at Bank 30 Cash at Bank Interest Revenue 1,190 10 1,200 550 550 63 63 25 25 48 48 (1) Original Cash at Bank account balance Add: Interest Collection of note receivable ($1,200 less collection fee $10) Less: Dishonoured cheque Error in recording c heque no. 2480 Bank service charge Adjusted Cash at Bank account balance $5,815. 30 48. 00 1,190. 00 ($550. 00) (63. 00) (25. 0) 1,238. 00 7,053. 30 (638. 00) $6,415. 30 Hardly Normal Limited Bank Reconciliation Statement As at 30 June 2007 Balance as per bank statement Add: Outstanding deposits Less: Unpresented cheques Balance as per Cash at Bank Account (1) Workings $7,075. 80 1,819. 60 8,895. 40 (2,480. 10) $6,415. 30 25 Question 3 Part B Internal Control (5 marks) This may not be an exhaustive list. Additional control issues identified must actually link to the scenario provided in the question. Violations: 1. It is Mary's responsibility to post payments to patient accounts. In allowing Fred to assist her, the establishment of responsibility principle is violated. 2.Although it appears to be a small office, it is not appropriate that Fred opens the mail, receives and records cash receipts from clients, and also appears to have custody of cash. This situation violates the segreg ation of duties principle. By posting to clients' accounts it would be possible to post credits to patient accounts and pocket the cash. 3. The documentation principle is violated when clients are not given cash receipts. Although many professional offices do not have cash registers, computerised or manual receipts are customary and necessary. 4. Independent internal verification is also being violated. There is no independent counting of the cash and comparison to total receipts. 5. Other controls are being violated. There is no mention of Fred being bonded. Also, personnel should be required to take olidays to increase the likelihood of fraud being detected. 26 Question 4 Required 1 Statement of Cash Flows (20 marks) Receipts from customers = Sales revenue + opening accounts receivable – closing accounts receivable = 141,250 + 25,000 – 30,500 = 135,750 ? Payments to employees = salaries expense + opening salaries payable – closing salaries payable = 50,000 + 1 ,000 – 3,500 = 47,500 ? Payments for other operating expenses = other operating expenses + opening accounts payable – closing accounts payable = 71,580 + 35,220 – 29,800 = 77,000 ? Payment for purchases of PPE = increase in cost value of PPE + cost value of PPE sold = 13,000 + 10,000 = 23,000 ?Receipts from sale of PPE (is a two step process) = Original cost of assets – accumulated depreciation = carrying value of asset sold = 10,000 – 4,000 = 6,000 Carrying value of asset sold + profit on disposal (OR less loss on disposal) = 6,000 + 1,000 = 7,000 Required 2 Choice Brothers Pty Limited Cash Flows Statement (Partial) For the Year Ended 30 June 2010 Cash flows from operating activities $ Cash collections: From customers Cash payments: To employees For other operating expenses Net cash generated by operating activities Cash flows from investing activities Cash collections: From sale of PPE Cash payments: For purchase of PPE Net cash generated by inve sting activities Net movement in cash Opening balance in cash 1 July 2009 Closing balance in cash 30 June 2010 135,750 (47,500) (77,000) 11,250 ? 7,000 (23,000) (16,000) (4,750) 13,500 8,750 27 28

Employee Empowerment Essay

Employee empowerment is one of the management practices in today’s corporate business environment. It is a habit of allocating ideas, profit, recognition and control the costs with employees. According to the management theory of Kanter, mentioned by Rodriguez (2011) that by sharing power it will not only improve personal job satisfaction but also benefit the organization as a whole. The involvement and participation will allow them to gain greater job satisfaction and more committed to the organization’s goal (Lashley 2001). However, this management style also has some drawbacks like all leadership styles. One of the most important benefits of employee empowerment is the improvement in productivity in an organization. Employees who are empowered are more dedicated to the organization because of their active engagement. They are more responsible for the outcomes of their action, and better able to achieve job demands in an effective manner. In fact, commitment, accounta bility and the intention of fulfilling job demands are the qualities of an empowered employee (Kelleher, 2013). A satisfied employee will do their job successfully and also meet their personal target. Furthermore their responsible actions will make the success for the company and fulfil mutual commitment. That means by meeting personal targets the organisations economy is also boosted (Watson 2012). Engaged employees are dedicated to their job and have enthusiasm about their responsibility that means they love to do their duty. Another benefit is that empowered employee can have a great contribution to reduce the costs for an organization.For example, when employees have the authority to deal with customer complaints when they occur, and have the freedom to suggest a solution to the problem, that makes the employees self sufficient. This is efficient as it has less reliance on higher management approval (The Saylor foundation 2014). As a result, the organization encourages the employees to think creatively and critically which will allow them to communicate with their colleagues regarding the related problems and share innovative ideas, so it can cuts the cost of training and any overhead costs in some cases (Lashley 2001). For instance, a problem which can be easily solved by an empo wered employee could in other circumstances end up in court or compensation which could cost a lot of money for the company. The efficient use of resources by the employees can also reduce the cost. Even so, the work environment has a significant effect on how effective the employees can use the resources (Lashley 2001). The  three main desired aspects of work environment are, namely: undisturbed environment, easy accessibility and sufficient appropriate equipment to perform their job. For instance, comparing to construction work where people need protective uniforms for their job, in business there must have a computer network with Wi-Fi. These will make the employees independent and maximize the productivity of the company. The employees fell valuable and important, so there will be long-term employees who are loyal to the organization and this will reducing employee turnover costs (Owen.et.al.2014). However, the three main areas of concern regarding employee empowerment are as follow. Firstly, in a time of changing ownership or uncertain situation, it could make the decision making process lengthy (HE ATHFIELD 2014) because the rules and regulations can be different from previous as either the new management is coming or the condition is unstable where company might close down. Secondly, it could drive to disorder because the empowered employees have different solutions (HEATHFIELD 2014) for the same problem which may breach conduct according to the company policy. Thirdly, by empowering the employees the private information of the company become unprotected, this could damage the company if exposes because of the personal greed of the employees (HAMLIN 2014) while the information might be valuable to the competitors or it can create embarrassment. Though there are some disadvantages of employee empowerment, the increasing productivity and cost effectiveness can make this management style desirable for employees to work and mangers to control. Throughout the following paragraph the roles of mangers in past and present , will be discussed and how modern managers can apply these roles to find a possible solution for the problems faced by empowered environment. The role of the manager varies from company to company and time to time. However, the main responsib ilities are planning, organising, delegating, observing and evaluating (MURRAY 2014). In the past, the traditional style of management was disciplined and strictly following a chain of command. It was driven by the power of order(Gollakota,2014),but it has been developed over time.The modern managers support empowerment because it develops product and services more effectively, increases the satisfaction with colleagues, and overall it leads to create a unique place of work with advanced performance capabilities. SOURCE By applying these management skills modern managers can be able to make solutions for the  problems of employee empowerment.Fon instance, in a case where the ownership due to change and the situation is unstable,the modern managers can assure the employees about management support to recover the difficulties.Also,the managers should be able to make an adjustment(Liraz,2014) about the changes so that the employees are always up to date with the situation and sufficient training has been given to manage the situation with confidence. In an empowered environment where the solutions from employees varies from customers to customers, a modern manager can be mor e communicative about sharing the innovative thoughts and ideas by organizing frequent staff meetings with feedback.As a result, the employees are known from their colleagues about all the possible solutions to complains made by customers and also customers will have a choice. Also, there will not have any misunderstanding between the customers about the received solution from a company.Furthermore,though it seems impossible to protect a company’s secret information modern managers can use their initiatives with the help of technology.Such as, a special type of software called â€Å"content management† allows the employees to access the data according to the length of employment, to add on, DLP-Data Loss Prevention can be used for inspecting sensitive outgoing data in a company’s network (FORD 2011). Overall, due to the protection of data managers can closely monitor the activities of the empowered employees and also can make a law which will not allow to bring the personal technologies at work so it could ensure the safety of company’s secret information. There are different ways of developing the employees. For example, Managers have to be passionate about their job (SCHAPPEL 2013) because if they do not show any attention or spirit, they will not be able to motivate the employees to contribute to the targets. Also, managers should always have appreciation for the employees so the employees feel they are valuable to the company.HEATHFIELD (2014) states, as an employee they wish respect and favour to support their thinking. So managers should give recognition for an achievement, but if employees are likely to follow a wrong direction managers can resolve that with a positive attitude. Furthermore, HEATHFIELD(2014) says, managers could involve the employees in the decision making.For example, promotions of new product, or improvement meetings, which will make them feel more involved than in their usual job responsibility.Furthermore Schappel (2013) emphasised on how the  mangers can make the work place comfortable for the employees t o work .After allocating the task managers can observe the progress, also give guidance and support if needed. The managers can share the target and forecast with the employees. As they could have a better idea not only to support and share the target but also a possible solution for overcoming any difficulties that could occur. Moreover, by sharing thoughts they can make it achievable as a team (HEATHFIELD 2014) (SCHAPPEL 2013). To empower the employees is not an easy task because it needs a atmosphere of belief and cooperation from the management of a company ( Quast,2011).Also management should have the practice of welcoming any failure from the employees so that the lessons will help others in future development. Employee empowerment is considered to be the best way to keep customers satisfied, because the employees have the authority to take a possible solution for a situation and their main priority to keep the customer satisfied 11 (Quast,2011).Though this management style can be time consuming for some organizations because of the traditional frame of management and also the dependenc e on managers for every instruction,however, the creativity, teamwork,communication and innovative ideas from an empowered employee can help to achieve success and challenges from competitors. No referencein conclusion Reference list: 1.RODRIGUEZ, P,F. , 2011. Management Theory of Rosabeth Moss Kanter: Understanding Kanter’s Change model to benefit your company [online]. [viewed 21 April 2011]. Available from: http://www.business.com/management/management-theory-of-rosabeth-moss-kanter/ 2.LASHLEY,C.2004.Empowerment.Burlington.Elsevier Butterworth Heinemann 3.Kelleher.B.2013.Who’s sinking your boat? [Online video].[Viewed 24 Aug 2014]. Available from: https://www.youtube.com/watch?v=y4nwoZ02AJM 4 Watson.K.,2012.How Employee Engagement Can Boost Profits[online].[viewed 23 march 2012].Available from: http://www.yoursmallbusiness.co.uk/how-employee-engagement-can-boost-profits.html 5. THE SAYLOR FOUNDATION.,The Benefits Of Empowering Employees [online].Available from: http://www.saylor.org/site/wp-content/uploads/2013/02/BUS208-5.2-The-Benefits-of-Empowering-Employees-FINAL.pdf 6 Owen E and Richason IV.2014. What Are the Benefits of Practicing Employee Involvement & Empowerment?[online]. Available from: http://smallbusiness.chron.com/benefits-practicing-employee-involvement-empowerment-1842.html 7.Kristen Hamlin,2014.The Pro & Cons of Empowerment in an Organization.Available from: http://smallbusiness.chron.com/pro-cons-empowerment-organization-13397.html 8. MURRY,A.2014. What do Managers do? (The wall street journal)[online](Europe Edition)Available from: http://guides.wsj.com/management/developing-a-leadership-style/what-do-managers-do/# 9. Gollakota.S.2014.Traditional Vs Mode rn Management – Matrix Organization [online].Available from: http://www.citehr.com/200930-traditional-vs-modern-management-matrix-organization.html 10. Liraz.M.2014. How To Develop A Strategic Plan.[Online].Available from: http://www.bizmove.com/general/m6c.htm 11.Ford,J.,2011.The Leaky Corporation.[Online].[Viewed 24th February].Available from: http://www.economist.com/node/18226961 12. Susan M. Heathfield(2014). Top 10 Principles of Employee Empowerment[online].Available from: http://humanresources.about.com/od/managementandleadership/tp/empowerment.htm 13. SCHAPPEL.C.2013. 7 actions that create more effective managers.[Online].[Accessed 24 December 2013]. Available from: http://smartblogs.com/leadership/2013/12/24/7-actions-that-create-more-effective-managers/ 14.QUAST,L.2011. 6 Ways To Empower Others To Succeed. Online]. [Accessed:28 February 2011] .Available from: http://www.forbes.com/sites/lisaquast/2011/02/28/6-ways-to-empower-others-to-succeed/ AUOBLC. 2012. Overview of Kanter’s Theory on Structural Empowerment [online]. Available from: http://structuralempowerment.weebly.com/kanters-theory.html FORD, J. 2011. The Leaky Corporation. [Online]. [Viewed 24th February]. Available from: http://www.economist.com/node/18226961 KELLEHER, B. 2013. Who’s sinking your boat? [Online video].[Viewed 24 Aug 2014]. Available from: https://www.youtube.com/watch?v=y4nwoZ02AJM LASHLEY, C . 2004. Empowerment.Burlington.Elsevier Butterworth Heinemann HEATHFIELD, S, M. 2014. Top 10 Principles of Employee Empowerment [online]. Available from: http://humanresources.about.com/od/managementandleadership/tp/empowerment.htm

Ancient Celtics essays

Ancient Celtics essays The Celtic peoples existence can be traced over more than twenty-five centuries. Celts occupied vast lands currently known as Eastern Europe, Greece, Northern Italy, Western Europe, Wales, Scotland and Ireland. By about 500 BC, the Celts had spread to France, Portugal, Spain, the British Isles, and Northern Italy. The history and literature of the non-literate culture was preserved through spoken tradition. The texts left by classical authors were the only written records of their civilization, the first of which appeared in 500 BC. These accounts, inaccurate as they may be, show that the Celts came into cultural contact, and sometimes competition, with the Romans and the Greeks. The Celts impressed the Greeks and Romans not only with their bold dress but also with their powerful appearance, particularly their tall stature. Ancient observers generally characterized them as people with fair hair, usually red or blonde, and light complexions. Most Celtic ladies usually towered over the average Roman citizen. Celtic women, upon maturing, caught on to braided hair, and colorful embroidered dresses were very popular. Plaids and wrapped woven cloaks were popular for women and men, and gold and silver toques, arm rills and rings decorated rich Celts. Gaelic men most likely spiked their hair and bleached it to a light blonde with chalky water, and had long beards, while the Bretons and Picts had blue tattoos on their arms and faces. Celtic art originated with sculpture making and carving and metal work. Coptic Christian Manuscripts later introduced knot works to Celtic art. It wasnt until the 15th century that the spinning wheel was invented. Before the spinning wheel was invented the only way was to use a distaff and spindle. The left hand held the distaff while the spindle was held in the right hand. Celts spun both wool and flax. Women always carried out the craft of spinning. To be...

Louis Armstrong Essay Example

Louis Armstrong Essay Example Louis Armstrong Paper Louis Armstrong Paper Ryan Au Duong Angulo ELA Honors 24, April 2012 Life of the King of Jazz â€Å"My whole musical success goes back to the time I was arrested†¦Ã¢â‚¬ (Old 28). Louis Armstrong started off as a normal kid who lived in a poor family and environment, but ended up as one of the most influential entertainers in history all because of one mistake he made as a child, which changed his life. Louis Armstrong’s life was filled with events that built his musical skills, fame, and his well-being even though he did not start off very well. The environment he lived in as a child was not well suited and he had family problems.He was arrested as a child and was sent to the Home for Colored Waifs which made an enormous impact on his life (â€Å"Louis Armstrong†). His fame and musical skills began to grow when he joined the Creole Jazz Band in his adulthood. He made recordings of his songs, which some of them became big hits, to expand his fame even more. Louis Armstrong’s chi ldhood was difficult, but made him what he was later in life. Louis was born on August 4, 1901 in New Orleans, Louisiana (â€Å"Louis Armstrong†). New Orleans was a poor city (Old 17). His father was Louis Daniel Armstrong and his mother was Mayann Armstrong.Louis also had a brother, William Armstrong, and a sister, Beatrice Armstrong (â€Å"Armstrong, Louis†). His father abandoned the family when Louis was just an infant (â€Å"Louis Armstrong†). His mother had to turn to prostitution often to make money so she can support the family (â€Å"Louis Armstrong Biography†). The environment Louis had lived in had hookers, gangs, children playing on the streets, and musicians. He was surrounded by music when he was young (Old 16). He began to work for the Karnofsky family when he was seven years old (â€Å"Armstrong, Louis†).He also attended the Fisk School for Boys as a child. At the age of eleven on New Year’s Eve, Louis fired a gun which got hi m arrested (â€Å"Louis Armstrong Biography†). Who would have guessed that his arrest was the start of Louis Armstrong’s famous career? Louis was put in the Home for Colored Waifs where he fell in love with music and learned how to play a cornet from his music teacher, Peter Davis (â€Å"Louis Armstrong†). As an adult Louis Armstrong’s life and fame improved dramatically. Armstrong cherished his memories from the Home for Colored Waifs (Old 27).He married Daisy parker from Gretna, Louisiana, but got divorced after a few years (â€Å"Louis Armstrong†). He spent the rest of his life taking care of a mentally disabled child named Clarence, whose mother had died during child birth and whom Armstrong had adopted (â€Å"Louis Armstrong Biography†). In 1922, Joe Oliver invited Armstrong to the Creole Jazz band where Armstrong married the pianist Lil Hardin (â€Å"Armstrong, Louis† The). Oliver’s band was the most popular band in Chica go (â€Å"Louis Armstrong†). Joe Oliver became Louis Armstrong’s mentor and gave him his first real cornet (â€Å"Louis Armstrong†).Armstrong eventually switched to the trumpet though and featured in extended trumpet solos in their performances (â€Å"Louis Armstrong†). After 2 years, Armstrong left the Creole Jazz Band to join Fletcher Henderson’s band in 1924 (â€Å"Armstrong, Louis† The). Armstrong’s time with Fletcher Henderson’s band really expanded his music beyond traditional New Orleans style (â€Å"Armstrong, Louis†). Louis Armstrong played in Henderson’s band and on many recordings (â€Å"Louis Armstrong†). He also became the ambassador for jazz (â€Å"Armstrong, Louis†). Eventually, Armstrong started his own band called the â€Å"Hot Five† for recording purposes only (â€Å"Louis Armstrong†). Heebie Jeebies† was their first recording of scat singing (Louis Armstrong and his Hot Five†). Louis Armstrong recorded his last hit â€Å"What a Wonderful World† before he died of a heart attack in July 6, 1971 (â€Å"Louis Armstrong†). Among Louis Armstrong’s greatest contributions are his skills with the trumpet and cornet, and his idea for improvisation which changed the world of jazz. He made some great accomplishments in his life like joining Fletcher Henderson’s band, becoming the ambassador for jazz, starting the â€Å"Hot Five Band† and making recordings of his songs.The Creole Jazz Band really helped Armstrong’s fame grow because more people were able to listen to how he played on the cornet and trumpet. His greatest accomplishments were when he changed the course of jazz with the idea of improvisation and he was awarded the Grammy Lifetime Achievement Award. Louis Armstrong was very much appreciated by society in his days. People recognized him as the world’s greatest trumpet and cornet player in the early 1920’s and 1930’s (Armstrong, Louis† The). Louis Armstrong was one of the most famous and influential performers in the history of jazz (Armstrong, Louis† The).He was even awarded the Grammy Lifetime Achievement Award for his genius idea of improvisation (â€Å"Armstrong, Louis† The). Louis Armstrong is remembered because of his skills with the trumpet and cornet, and for his great idea of improvisation which changed the world of jazz. His accomplishments revolutionized the world of jazz and how people thought about jazz. He will always be remembered as the king of jazz. Getting arrested was the best mistake Louis Armstrong has ever made in his lifetime.

RATEOFDECOMPOSITIONOFHYDROGENPEROXIDE Lab Report

RATEOFDECOMPOSITIONOFHYDROGENPEROXIDE - Lab Report Example Therefore, hydrogen peroxide appears to exhibit a metastable characteristic in solution or its pure state (Egan and Nills, 2005). Oxygen evolution is rapid at room temperature and in concentrated solutions the released heat may increase the temperature so that an explosion occurs. On heating, hydrogen peroxide decomposes and it may be explosive. The stability of hydrogen peroxide at room temperature is attributed to the fact that the first step in its thermolysis involves the splitting of the molecule into hydroxide radicals whose formation demands much heat. Catalysts such as silver, gold, platinum, manganese dioxide act as heterogeneous catalysts whereas ions such as I-, IO-, OH-,Fe3+ or copper act as homogenous catalysts. Catalysis of hydrogen peroxide decomposition by iron ions is an important in redox catalysis. The steps in the process as demonstrated by Evgenil, Oleg and Gerts (2005), gives data on the mechanisms of redox catalysis. This decomposition is also important in processes in living organisms. The decomposition may be represented as below; 25 mL of the ten†volume hydrogen peroxide was dilute to about 200 ml with distilled water. A Dewar flask was rinsed with distilled water and then with a few mL of the dilute H2O2 solution. Hydrogen peroxide solution was added into the Dewar flask, and the solution temperature noted at a constant value. 10 ml of Fe3+(a) catalyst solution was added into the beaker while stirring gently. A stop watch was used to keep track of time. Thirty seconds after the addition of the catalyst, 10 mL aliquot of the reaction solution was pipetted and transferred into an Erlenmeyer flask containing 18 mL of 2 M H2SO4. The acid provides an acid medium for the titration and also quenches the decomposition reaction. 10 mL samples were draw from the reaction mixture at 5 min intervals and titrated with potassium permanganate. The titration reaction follows the

Knowledge Economy in The UK Essay Example | Topics and Well Written Essays - 2250 words

Knowledge Economy in The UK - Essay Example Knowledge as a 'product' has acquired many management executives to research it in a broad spectrum where its governance has become a major concern in building international strategy, innovation and performance. Knowledge as a 'tool' examines the outcomes of knowledge processes, and what we mean by knowledge economy is to make the best out of this 'tool'. Knowledge economy is a product of strategical organisational fields that possess the capability to fulfill human capital inputs by increasing number of technologies (Brusoni et al, 2001). At an institutional level knowledge economy defines various levels to which regional or organisational policies are shaped in context with economic regimes. With knowledge comes innovation and a knowledge-enabled organisational environment adopts and implements knowledge strategies and develops knowledge culture in order to sustain competitiveness in the long term. However, the extent to which a knowledge economy is possible depends upon the organisation's primary levels of knowledge and innovation it can sustain (Hyde & Mitchell, 2000). Under the heading of knowledge economy lies increasing competitive pressures which are the outcomes of deregulation and internalisation. Governing knowledge under strategic management has bee... of knowledge not limited in a specific cultural context, but entails cross-cultural origins where integrating effects within and between organisations are managed. Gratton et al (1999) suggests that various research measures on a knowledge economy are dependent upon the influences that are acquired through appropriate use of knowledge with expertise that brings credibility to the HR department (Gratton et al, 1999: 13). Strategic HRM Perspective of the Organisation The SHRM focuses on four main perspectives that question existence of the organisation for resource allocation, in-house limitations governed through market relations, internal organisation and labor markets and competitive advantage (Foss, 2005: 24-25). Though performance management (PM) initiates knowledge management (KM) by controlling and aligning the most competent individuals to deploy other workforce in the interests of organisations, but it follows some views to regulate performance. Firstly, it closely monitors employee performance and competencies to specify behaviors, skills and knowledge for employees. Then there are monitoring outputs that allows employers to decentralise control and finally there are high-velocity environments to assess employees contribution in various components of the PM system like goal setting, evaluation, training and development etc (Gratton et al, 1999: 61). The resource based perspective of SHRM is to visualise the capabilities of organisation in the light of a bundle of tangible and intangible resources required to sustain in the market competition. It is the management that analyses the accumulated stock of knowledge, skills and abilities that the organisation possess in terms of human resource (Mabey et al, 1998: 76). Since KM varies according to spatial