Accounting Standards in China and Australia

Until recently, China has used a set of accounting standards that were quite unique in their records.   These standards were the legacy of a socialist period in Chinese history and rather than keeping records of loss and profit for a corporation operating in China, they mainly concerned themselves with keeping track of all of the assets available to the corporation.By not keeping close tabs on the debts that a corporation owes, the accounting standards in China have long been considered lax by the outside world and have hindered international companies who wish to have headquarters in China.For instance, a corporation in China with holdings internationally, such as in the United States, must create end of the year accounting reports using the Chinese Accounting Standards, another set using the International Accounting Standards, and a third using the North American Generally Accepted Accounting Principles, creating an overload of work and an extreme cost to the corporation.Recently the Finance Department of Chinese Government has begun a process which will translate the current Chinese accounting methods from their archaic status to where they will more closely mirror the International Accounting Standards which incorporate the Generally Accepted Accounting Principles.Previous to this decision to reform the way that Chinese corporations report their accounts, the Chinese system involved simply classification of ownership, industry, and government, giving companies an extreme amount of leeway in the ways in which they conducted business.   Now the Chinese government has instituted that each corporation must keep track of all debits and credits, report manufacturing costs as well as capital maintenance, and provide yearly financial statements.The first true accounting standards in China were implemented in 1997 and changes continue to be made to bring the country’s financial practices up to date.   Currently this transformation is still in progress, so any foreign company with a subsidiary in China must still comply with not only their country’s accounting practices but also with the Chinese straight line accounting practices which allow for a much slower depreciation of capitalized assets.For those wishing to not use the straight line method, the only way to use an accelerated accounting method with regards to Chinese holdings is to receive explicit permission from the Ministry of Finance.   Another difference in Chinese accounting methods is the difference in tax deductibility.For instance, China charges significant tax charges on intercompany transactions and treats transfer pricing of the upmost importance in order to receive a large cut of international taxes.   Incorrect interpretation of Chinese tax laws can lead to severe fines for corporations.In Australia, the corporate accounting practices previously used have also come under fire in previous years for being widely different from internationally accepted a ccounting standards.   In response, Australia began to work the internationally accepted accounting principles into their current system, effective January 1, 2000, and have also developed the Financial Reporting Council which is responsible for overseeing the accounting practices of both   public and private corporations operating in Australia.The previously lax Australian reporting standards which did not require corporations to conform to one specific type of accounting practices nor give stringent guidelines in so far as what reports were required by the government are being phased out by the International accounting standards which allow Australia to develop along with the global economy.Australia has also instituted an Australian Accounting Standards Boards to periodically re-evaluate corporate accounting practices in Australia as well as enforce the new standards being phased in.   Australia is working to harmonize their standards with those of the International Account ing Standards Committee and is also a part of the G4+1 global group which monitors the setting of international accounting standards.Works CitedAustralian Government. (2009, May 5). Australian Accounting Standards Board. Retrieved May 5, 2009, from Australian Accounting Standards Board: http://www.aasb.com.au/Home.aspxChina Accounting Standards. (2007, February 15). Retrieved May 5, 2009, from China Orbit: http://www.chinaorbit.com/china-economy/chinese-accounting-standards.htmlLehman Brown. (2009, February 12). Chinese Accounting FAQ. Retrieved 5 May, 2009, from Lehman Brown: http://www.lehmanbrown.com/FAQ-Acc.htmQueensland University of Technology. (2008, June 15). Accounting Standards. Retrieved May 5, 2009, from Queensland University of Technology Library: http://www.library.qut.edu.au/learn/type/accountingstandards.jsp   

Make scientific value for the sociologists and students of subject who are studying restriction of industrial output

One of the aims of this article, Roy wanted to make scientific value for the sociologists and students of subject who are studying restriction of industrial output, and introduced human group behaviour on a production line as well as in an interracial discussion group. Another aim of article he attempted to estimate the blanket term' restriction' into several kinds and emphasized on evaluating quota restriction and goldbricking related with payment system depend on his experiences in a machine shop where he worked during last 10 months. (Roy, p427) In your own words, provide a 250-word summary of the key arguments in the paper In this article, Roy There are two major kinds of output limitations in production behaviour of the machine, which are ‘Quota Restriction' and ‘Goldbricking'. In Mayo's explanation for the quota restriction from his research in a bank-wiring group at Western Electric Ltd. He inferred output limitation due to lack of understanding of the economic logics of the management by worker, also he considered the economic man a fallacious conception. (p430) In ‘gravy' job, Roy found the workers only earn certain quota wages, then slow down or stop their work. Normally they don't make full effort on that. Because they knew, if they make maximum output, next the price of productions will go down, meanwhile they will get wages less than before they made numbers of productions less than that. Therefore, they limited amount of productions to protect their own economic interests, and wasted significant time and money for them and their company. In the Roy's proposal the worker should understand using economic logics of management. Machine operators alert to their economic interests. Because of ‘economic determinism' may account for quota restr iction. In contrast, ‘stinkers' is a very hard job. The worker resentful low pay that was considered too low for quota earnings and they thought it is not worth the effort to achieve quota or not satisfied on base wage rate without premium pay. Therefore they don not turn in equal to base wage rate or deliberately slowed down. What are the main theoretical and /or empirical findings of the article? One of the theoretical findings is from Mayo. According to Mayo (Pugh, 1971, p353)' he emphasized that workers must first be understood as people if they are to be understood as organization'. From this article we knew the workers who worked in that machine shop, knew quota of output in their shop and how to reduce earning from the same amount of effort expended or increase effort to maintain the take-home level. (p430) Another of theoretical findings is initiative and incentive system. Buchanan & Huczynski (1985) describes initiative and incentive system is ‘a form of job design practice in which worker are given a task to perform by management two also provide them with a financial incentive. Workers are then left to use their initive as to how to complete the task and which tool to use. One of empirical findings is wage condition can incent employee whether work hard/waste time during their working or not. According to online article (2004) ‘Monetary incentives can get workers to engage in ‘unnatural' behaviours'. As Roy's machine shop shows monetary incentives always drive behaviour to extreme. Another finding on empirical is Systematic Soldiering is group activity. According to Roy's article, he found this phenomenon which did not only single person do that, also it around the whole machine shop during his ten months working. In a brief conclusion, to what extent do you personally find the author's arguments convincing? Give reasons to justify your evaluation. From this article, I don not completely convince the author's argument, but part of the gap between the management and organization of human resources has not been keeping up with the technological advances to increase production output (p442), I think this argument could be accepted. First, the author was working and made a record in that machine shop just ten months. It is not able to cover all points and situations. According to his Roy's article, he said ‘a complete record might include management at higher levels, whose series of new rules, regulations, order, and pronuncamentos designed for purpose of expediting production processes actually operated to reduce the effectiveness of the work force' .(p442) In addition, author found some problems between management and organization of human resources are close to Frederick Taylor's principles of scientific management, and he suggested organizational management need to innovate. Those are arguments I convince.

Big Brother

As I mopped sweat from my forehead and onto my already flooded shirt, I realized I could not lose this game. It was fourth and goal, and the he was only three yards away from the end zone. I looked back to see my smiling parents watching from a window inside. They were smart and decided to watch from the air-conditioned family room. I called for a timeout and pondered what I could do to maintain the score. After the short timeout, I lined up on the goal line, awaiting the snap. â€Å"Hike!† he shouted. I tried to read which way he was going. As he pulled a quick cutback move, I lost my footing. I slipped on the grass and watched my eight-year-old brother run into the end zone, hands held high. Any other kid his age would have done a bragging, victory dance in the end zone. Not him, though. He had never seen his big brother do it, so he figured it wasn’t â€Å"cool.† I was happy for him. I taught him everything he knew about football. My parents thought I let him win, but I knew he won by himself. I went over to him, congratulated him, and we walked side by side back indoors, where we enjoyed an ice cold Pepsi. It’s difficult growing up with a brother ten years younger. But it’s taught me to be a leader, a role model, and most of all, to have fun in ways I normally wouldn’t. I may have taught my brother all he knows about football, but he has taught me how to be a compassionate role model and a leader. To college, I will bring with me my memories, experiences, and leadership skills.

Egypt and Sumer Essay Example | Topics and Well Written Essays - 750 words - 1

Egypt and Sumer - Essay Example The reference to Re (the sun, also spelled Ra) indicates a primitive understanding that both flooding and sun are necessary factors for crop growth and life, which may be why Hymn to Ra proved equally important. Hymn to Ra emphasizes the polytheistic nature of Egyptian society and provides an early account of the origins of humankind, wisdom, and love – attributing them all to Ra, the sun. Overall, both works suggest that early Egyptians were fairly united in their beliefs, collectivistic, had little understanding of natural causes (flooding), anthromorphized important natural phenomena (the sun, the river Nile), were a patriarchal society (important Gods are construed as male), were present-oriented in their desires (food, water, shelter), believed that human action could in some way shape natural events (sacrifices could prevent floods), and on some level, saw or believed in actual interaction between physical and spiritual phenomena (the offering of sacrifices (physical) to the Nile as a God (spiritual)). Hymn to Ra in particular, emphasizes the impermanent nature of death and a mind-body dichotomy –the spirit (but not the body) could return after death, morality/conscience/wisdom were controlled and instilled from outside, and behavior, as opposed to intent and preceding thought was important. In contrast to the Egyptian sources, the Epic of Gilgamesh in particular appears to place greater emphasis on desires of the spirit, nourishment of the soul, morality, and conscience as opposed to the meeting of physical needs. In this way, it is less primitive than the Egyptian sources and considers more of the higher-level complexities of â€Å"humanness† than either of the Egyptian sources (sex, friendship, betrayal). Rather than praying to avoid death, as the Egyptians do in Ode to the Nile and Hymn to Ra, the Epic of Gilgamesh implies that life is defined and made meaningful by the deadline

INTRODUCTION Analysis of Caffeine in Beverages by HPLC Essay

INTRODUCTION Analysis of Caffeine in Beverages by HPLC - Essay Example It is also addictive and the prevalence of caffeine in many drinks available today is a growing, serious health concern because it is a stimulant (Bidlingmeyer 385). The amount of caffeine present in soft drinks like Pepsi and Mountain Dew can be determined by the use high-performance liquid chromatography (HPLC). This is a process by which a mixture can be separated into its separate components or ingredients by the use of laboratory technique called as chromatography. In this process, the mixture to be separated is dissolved in a liquid, then it is passed or flushed through a stationary material (called as bed) and separated due to different rates of absorption of different materials. It is used to separate complex compounds with high precision using the right adsorbent materials and carrier fluid. A can (12 oz.) of Pepsi has about 38 mg (milligrams) in it while a Pepsi Max has about 69 mg. A can of Mountain Dew (both regular and diet) has approximately 54 mg of caffeine (Center for Science in the Public Interest para 2). Instant coffee has 65 mg, espresso has about 80 mg while Turkish coffee has one of the highest at about 160 mg. HPLC is sim ply an improved version of column chromatography that used gravity to force separation but in HPLC, the process is made faster by using high pressure at up to 400 atmospheric

Criminal law in UK , problem quastion Essay Example | Topics and Well Written Essays - 2000 words

Criminal law in UK , problem quastion - Essay Example will also be a discussion in relation to the administration of the overdose of painkillers in a situation where the patient has been diagnosed with a terminal illness, and whether the outcome would be any different if the overdose had been administered by the nurse instead of the doctor. This will require a discussion in relation to whether the nurse would have been aware that the higher dosage would cause the death of the patient. As the doctor is more likely to be higher qualified than a nurse, a greater degree of care would be expected of the doctor. Having considered all of the above, it should then be possible to determine the liability of each of the parties. The actus reus of an offence refers to the act of the accused, which, when combined with either the recklessness or intention of the accused causes the crime to be committed. For each crime, the actus reus of the offence will alter. For murder, the actus reus would be the direct act of the accused that caused the death of the victim. This means that the actus reus of an offence is the external element of the crime. The mens rea of a crime is the fault element of the offence and translates as the ‘guilty mind’. When a man of sound memory and of the age of discretion, unlawfully killeth within any country of the realm any reasonable creature in rerum natura under the Kings Peace, with malice aforethought, so as the party wounded, or hurt†¦, die of the wound or hurt, †¦ within a year and a day after the same1. Through legislative changes2 and case law precedents 3 the element of malice aforethought has now been restricted to narrower terms4. Prior to these changes, the courts needed to be convinced that an element of ill will or premeditation existed in order to find a defendant guilty. Since the changes the prosecution now only needs to prove that an intention to kill5 or an intention to cause grievous bodily harm6 existed. The wording of the Criminal Justice Act 2003 has also altered the level

Should the fast food industry be regulated in a similar manner to the Research Paper

Should the fast food industry be regulated in a similar manner to the tobacco industry Explain the factors behind your reasoning - Research Paper Example More than three hundred people die every year out of obesity-linked diseases. There have been few sober trials to regulate the food industry just like tobacco. One is left wondering if fast food industry should be regulated in the same way as the tobacco industry. Industries being threatened by the government regulation, have always undertaken to do self-regulatory actions. The food industry has been making promises to curb food marketing for children, trade less unhealthy goods in schools and put labels in foods responsibly. In industries like the tobacco, self-regulation failed. However, in some industries like the forestry and marine, it has been effective. Acting in response to the public outcry and the call for government regulation, the key food industry players have taken action as other businesses have done before. The industry has opted to adopt a self-regulatory initiative. The self-regulatory promises by the food industry are new and may be as the industry claims be, to the advantage of the public health or they may be deceptive and self-serving. Today, food industry self-regulation comprises of four key initiatives. One is that which deals with food and beverages in schools and pertains to marketing to children and addresses menu and labeling. On the beverages in schools, the industry in conjunction with the Alliance for a Healthier Generation released guidelines on school beverages. These guidelines comprise pledges to restrict portion sizes of drinks and set standards for the nutritional and caloric content of drinks to be traded in schools. The pledge was to implement the guidelines before 2009 to 2010 school year. After two years of implementation, the guidelines have reduced beverage calories taken to schools by more than 50 percent. The potential advantage of the guidelines provided and taking part of key players could be considered. The drinks industry has

An investigation to find out the effect of respiration in yeast when Essay

An investigation to find out the effect of respiration in yeast when sugar is added to a flour-and-water dough - Essay Example Main experiment: - With the help of a plastic spoon or spatula some yeast is to be placed in a weigh boat on the balance and 10 grams of yeast is to be measured out. Next, using a separate weigh boat, 5, 10, 15, 20, 25, 30 grams of sugar are to be measured out. 50 gms of dough is to be kneaded by using same proportions of water and flour in separate weigh boats. Subsequently, a mixture of 10 grams of yeast and equal amounts of dough, thoroughly mixed, are to be placed in 7 balloons. The contents of these balloons are to thoroughly mixed once again. Then a piece of string is to be used in order to tie the balloon just above the mixture in it. This is to ensure that there is no air inside it. After this the balloon must be pressed gently from the sides in order to expel any air left inside and a tight double knot is to be tied with a piece of string. The excess string is to be left on the balloon. The rubber band is to be knotted as closely as possible to the knot in the string. These balloons are to be placed on ice in order to prevent fermentation. Similarly, all 7 balloons are to be prepared using the 0,5,10,15,20,25,30 grams of sugar. These balloons are to be labeled as A,B,C,D,E,F,G respectively. Next, their volume is to be determined using the water displacement method. In this method, a 600 ml beaker or large jar is to be placed in an overflow pan. This container is to be filled to the very top with tap water. The balloon is to be completely submerged in the water by pushing it under the water and allowing the water to spill over the sides and into the pan. This process is to be stopped when the fingers touch the water. The water in the pan is the volume of the balloon. This is to be measured carefully in a graduated cylinder and recorded on a data table. After this the balloon is to be put back in the ice immediately. It is sufficient to measure a single balloon’s

Critically examine how effective the Single European Act has been in Essay

Critically examine how effective the Single European Act has been in creating a European Internal Market - Essay Example Through a historical overview of the treaties upon which the EU is founded, followed by a discursive analysis of the enlargement process, the creation of joint borders through the Schengen Agreement, and the formulation of a monetary regime whose outcome was he implementation of a single EU monetary unit, the research shall demonstrate that while the SEA contributed to both the deepening and the fortification of the integrative process, it is hardly single-handedly, or even primarily, responsible for the evolution of the EU of 2005. The European Union is a unique example of political economic integration. Even though Paul and De Burca date the creation of the EU to the birth of the Maastricht Treaty in 1993, others have contended this to be erroneous, insisting that the evolutionary process spanned five decades. This argument is forwarded by Molle (2001) and expressed in his contention that evolved from a limited common market with only six member states to a regional political and economic bloc, comprising twenty-five nations, in the span of five decades, the European Union provides political economists and legal scholars with a unique insight into the legal strategies and frameworks requisite for the realization of such an ambitious project. The European Union project, as noted by Molle (2001), was predicated on the assumption that regional political and economic unification could restore European global economic and political power and with this assumption functioning as a prime motivator, legislature and tr eaties among towards the realization of the stated goal, entered the formulation stage I 1948 and the implementation stage in 1952 (Molle, 2001). 1952 witnessed the passage and implementation of the EU’s founding treaty, the Treaty of Paris. At this stage, the European integration process was confined to the creation of the

Stereotypes of Culture Essay Example for Free

Stereotypes of Culture Essay This essay aims to explore benefits and disadvantages for managers to use sophisticated stereotypes. Stereotypes provide international managers an advantage of ‘first guess’ about cultural behaviors in countries and organizations so that they can develop appropriate strategies to cope with cross-cultural problems. However, it causes three drawbacks. If stereotyping is judging a group of people on the basis of theoretical concepts, it will be called ‘sophisticated stereotyping’ (Osland and Bird, 2000). The greatest benefit is sophisticated stereotype offers basic cultural knowledge, and is useful for managers to guess about cultural behavior in a country. Therefore, it is used as assistant tool in building unitary organizational cultures. The tourist firm relied on Hosftede’s framework. Because Japanese are collectivistic while Danish are individualistic, the Danish director had to consider whether provide guidance to Danish staffs or strict control to Japanese staffs, instead using individual competencies for all employees. Another example, the audio-visual firm took a chance of gender differentiation between Denmark and Japan to recruit suitable talents for their Tokyo office because it knows Japanese prefer masculine values. Hence it can say that sophisticated stereotypes can be a helpful weapon in implementing cultural management strategies. In contrast, sophisticated stereotypes cannot capture paradox which is the first disadvantage. In particular, if there are no exact cultures as described, people who depend on generalization studies cultural barriers will get confused. However, people who are acquired with cultural differences via their knowledge and experiences will be able to foresee what is most important and the best thing to do in foreign countries. Second, theoretical studies in national cultures are not sufficient to intercultural business context because international business embraced various cultures across borders. However, such scholars as Hofstede, Hampden-Turner and Trompenaars, Hall have studied in a single-national culture. Furthermore, sophisticated stereotypes do not describe potential cultural changes in intercultural encounters. These scholars had conducted researches for at least 19 years ago. Corporate cultures might change over time as a consequence of changes in perception and modern societies. In this case, national generalizations are useless to fit to intercultural encounters. Thus, managers merely gain insight into multi-cultural management by their experience and new approaches. In conclusion, because of above risks, sophisticated stereotypes merely are useful at the starting point for managers to guess cultural behaviors. Moving beyond sophisticated stereotypes, they need to make incremental changes by using their own knowledge to manage cultural issues.

Strategic performance management

Strategic performance management Introduction : The technological growth and the increasing usage of the internet have made every small market a part of a global business centre. Apparently, when the businesses have started reaching to the centres, which were out of reach for many giant businesses in the past, are now the matter on mouse click for even a small business unit. Undoubtedly this had made businesses have more volume but on the other hand it has increased the competition to a heavy extent and this soaring competition has left businesses to work hard to survive. This essay is based on UKs no 1 retail company named Tesco that how it work to improve its performance Tesco was also surviving before in the decade of its beginning. Tesco is Britains largest international grocery and general merchandising retail chain. It is the largest British retailer and the worlds third largest grocery retailer. Tesco life was started in 1929 by Jack Cohen in burnt hock , North London. The growth of tesco was continuing and in 1932 tesco became private ltd and in 1947 it became LTD and listed on stock exchange with a share price of 25p. After that it continuous growing and first superstore was opened by tesco in 1968. In 1990 tesco was a small retail market in UK. Over the year tesco have start applying its strategy effectively and efficiently to became one of the biggest retailer in the world. To improve the customer services and to cover the more market share tesco decide to bring the change as a SELF CHECKOUT. What strategy tesco did to became a market leader that is discuss below. STRATEGIC PERFORMANCE MANAGEMENT provides a detailed blueprint for turning corporate vision into reality breaking down the things an entity needs to achieve as a business into real actions that can be measured. What is PM (Performance Management)? Performance management (PM) includes activities that ensure that goals are consistently being met in an effective and efficient manner. Performance management can focus on the performance of an organization, a department, employee, or even the processes to build a product or service, as well as many other areas. Time intense : It is optional that a manager use about an hour per worker writing presentation appraisals and depending on the number of people being evaluated, it can take long time to write the departments but also hours meeting with staff to reconsider. I know few managers who had more than 100 people to write PAs on. warning If the procedure is not a pleasant experience, it has the possible to dishearten staff. The procedure wants to be one of support, positive reinforcement and a festivity of a years worth of activities It is significant that managers text not only issues that need to be corrected, but also the optimistic things an worker does throughout the course of a year, and both should be discussed during a PA. conflicting Message: If a manager does not keep comments and precise accounts of member of staff behavior, they may not be victorious in sending a reliable message to the employee. We all move violently with remembrance with as busy as we all are so it is significant to document issues (both positive and negative) when it is fresh in our minds. Biases: It is complex to keep biases out of the PA procedure and it takes a very prearranged purpose method and a adult manager to stay unbiased through the practice. Performance Management Model The 7s model was is known as a Mc Kisneys 7s because of two person who has create this model. McKisneys 7-S framework was designed by Taneters and Robert waterman in 1980. The model was designed to improve the performance of the company and to examin the effect of future changes in the company. In order to improve the improve the performance of the company 7s model was used by Tesco. The Mc Kisneys 7s model include seven interdependent which are categorised as either hard of soft elements. Hard elements are easy to define and management can directly influence them. These are policy statement , organisation chart and reporting line of process in IT system. The model can be used by any organisation in order to improve the performance of the company or team. The best time to use the model is when any organisation merge with any other organisation or the leadership change or a new system were establish in the organisation Strategy : To create a plan to take a advantage of the competitive market Structure : The way that how the structure of the organisation was created System : The daily routine activities in the organisation by managers and employees Style : The way of working or behave to do something different Staff : capability , knowledge and skills of the employees Skills : The actual skill and compentences of the employees working with the organisation Tesco have use the 7s model in two ways. First is to identify the strengths and weaknesses of the organisation by gathering all 7s to each other. No S will consider as a strengths and no S will consider as the weakness. How the 7s model made to impact on other all 7s. Though the plan will according to 7s model it will make some effect on the other part of the organisation. Tesco have faced some difficulties to implement the 7s model, tesco wanted to bring the technological change in the organisation as a self checkout which was not a easy task for tesco. There are so many changes to do in the organisation but the area is very big, to implement it there are lot of things which were missing which called 7s features such as this should be bias of action but because of poor data of technology it was very hard to do. This system is new for the customer and it was the first experiment by tesco in retail industry so it was very risky for tesco. Common PM models, MBO, EFQM Excellence Model, BSC and how these are helpful to meet your organizational needs. The EFQM model was introduced in 1992 as the framework for assessing organisation. EFQM model helps organisation to how to make a development plan of the organisation. Where it includes the leaders of the organsition who create a vison of the company and people who helps to achieve the goal and to achieve the goal have to design a strategy that how to achieve the goal. The EFQM is working in a three different part like Input , process and output. In order to improve the cuetomer services EFQM model was adopt by the Tesco. As in leadership shows that tesco mission and objective policy is continuous plan to become market leader. As a first part of the EFQM model it shows input process or output process. The input process is worked in three different section like people , strategy and partnership and resourcs. On that a job has been done by tesco when they decide to bring the technological change in the organisation. To input that change tesco have design a policy that how to implement the plan in the organisation. Once the policy and strategy has been designed than it goes to the next stage which is called process where all the three different inputs have been gathered and put all of them in to process mapping and review, and health and safety plans, EU regulations ,logical framework approach , balance scorecard are self assessment by the IIP. When t he process was done there are three other points which mention the output as it results the three points are people result as people satisfaction , customer result as customer satisfaction and the society result as an impact of the society. The whole excellence model put an impact on organisation results as improving the finance indicators and other indicators which support the organisation , the reason is that the employees for organisation, internal audit to support the activities in the organisation which is beneficial for the others who are directly or non directly connected with the organisation. For few years ago employment engaging was a very hot topic in the corporate market. It is a birs phrase which captured the attention of work place observer and hr managers and the executives as well. The main reason to engage the people is to achieve the goal for the organisation. For any organisation it is difficult to achieve the goal if the employees will not work as a team. To create a team top management will design a strategy that how they will have to work. The top management have a power of authority so that they can implement the strategy as which is suitable to achieve the vision. Another part is when a vision or mission is create by the top management they should have to share with the every employees so vision is clear in the mind of every employees and they should also have to discuss about the benefits of the vision that if they achieve then what the benefits the employees will get. The tesco have create the vision to become the market leader in the UK market and for that tesco decide to its customer services. In order to improve customer services tesco decide to bring technology change as a SELFCHECKOUT which was well accept by the customers and as a result the sales of tesco was increased by 4% in just within two months. The co operative plan for tesco with models and approaches, though there are many models were used to achieve the goals but it is dame sure that the goals are SMART means Specific, Measurable, Attainable , Realistic and Time base. If any of them is missing then the vision can not be achieve. Tesco needs to engage the customer by using the power, power means no by the force but by influencing them. Tesco want the give the customer what they need like good customer services etc. which will make the clear way to achieve the goal for the organisation. The graph illustrate the situation of the vision of the tesco which tesco want to achieve. It shows that after implement the self checkout the growth of the company is keep going on. Every vision have some previous category but currently it shows the achievement of tesco from bottom to top level in all categories like change environment etc. Though tesco have well planned policy which help him to improve and also beneficial for the employees. As a strategic manager when you are giving your feedback to any employee of the organisation who is not performing well you should know that you are telling against him. You should have to use the proper communication language which dont effect the other person in a wrong way. As a manager you are giving your feedback that what you have observe in his job. The feedback should be intentionally but not personally. The impact of your feedback is either positive or negative. A positive feedback have two benefits. First is it gives confidence to the employees to be capable and second one is it helps him to promote his greater success. You must have to know that the motive of the feedback is to give motivation. â€Å"Wisdom of Teams â€Å" â€Å"A team is a small number of people with complementary skills who are committed to a common purpose, performance goals and approach for which they hold themselves mutually accountable.† The second importance factor on which company is reliable is performance. If the top management and the employees of the company will not perform well then the company will never get progress. The management and the staff are always working in two different types whether they are on X axis or on Y axis. These are the two theories which shows the working criteria of the company. In everu organisation the staff works in two different way. One is theory X and the other is theory Y. On theory X the staff is happy with what ever they have and they do not want to improve any thing though they can improve. The way they work is always repressive , authoritarian and hard control to show no improvement on their services. As a result it became a depressed or dead culture. At the other side in theory Y is focusing on liberating and development. The department ehich need control and always ready for other improvement. Tesco was also facing some problems as a part of theory X but the tesco has improve its technological power to reduce the pressure of work and to improve the customer services and to cover the more market share. Before implementing the self check out there was a threat in the employees that they may loose their job but once they have been trained and they realise the benefits of the new system they became stress free and start enjoying the work mentally and physically. If the organisation is in the stage of theory X then the development will never come and the management will have to use the force or coercion to get the staff compliance. On the other hand in theory Y we dont need to use the force to make threat. In theory Y there is no need of any kind of improvement in policy which remain stable. So the organisation can motivate the employees by giving them some incentives, good salary package, bonus , reward and many other extra facilities to improve the moral of the employees and reason for this is if the management wants to work with theory Y and staff wants to work with theory X then the company have to focus on the theory X so the incentives will motivate the employees and they will make progress. Political skills Without political skill the Performance management will never complete the major key of the company to fulfil the vision of the company. Though the politics is every where around the world but in the working area we need a positive politics. To manage the environment of the organisation by positioning which increase the creadibility in the pocket by getting some formal and informal success criteria in which the pocket challenge the status for the best term reason of the organisation. J.Chappelet, E.Bayle (2005) â€Å" an effective monitoring system for use in an organisation require an adequate information system that allow quick and flexible input, retrieval, and treatment of information.† As the statement tells about the flexible input, recovery and the treatment of information is essential Tesco do such thing with it to calculate and to observe and give the precedence of benefits, services to get improved and efficient performance by the employees. Tesco was measuring and monitoring the performance of the employees by separating in two parts extrinsic needs and fundamental needs. The extrinsic needs is that which needs external or outside show which is able to gathered the security and social terms like organisation benefits , job satisfaction , salary etc. On other side fundamental needs in built , inherent , legal , natural which collect the opportunities for the individual growth or as a team. â€Å"Performance appraisal is nothing but a process by which a manger or a consultant check and judge an employees work behaviour by comparing with the present standard† Tesco have adopt some method to appraise the employees such like : Give staff discount Clubcard bonus Free gift vouchers on some special occasion Salary increase after certain period Providing a good training to employees Ready to take the action against the staff complaint Also communicate with the staff to take some decision about the store Give bonus to the employees These are some appraisal methods which really motivate them to work hard and powerfully. BENEFITS TO EMPLOYEE: By appraisal there are so many benefits which the employees will get like their communication skill will generate and the employees will more focus on the customers and try their best to do good job , what ever the decision they make is more refined and they wil get proposal by appraisal and the main benefit is they can also generate their interpersonal skill which help them to know their job better. Another main benefit is that they can do better planning for the organisation work by heart and they became able to generate their productivity and team work. BENEFITS TO Tesco : After giving the appraisal to the employees the productivity will also increased in the staff members, new ideas will come in front of the management from the employees , team work will generate in all tesco workers , critical problems were solved and get possibility to improve the sales of the organisation by good performance of the team. FINDING AND RECOMMENDATION: The changes are cery big in the organisation. The tesco should make working policy to improve the performance and make a step which will guide them at every step. The Tesco is very vast by burden and it can consider the change in such a way to implement it. In any organisation change will take some time which organisation cant show clearly. There should be a tile limit for every vision which they cant go over the boundry. The theory which is based on the strategy can make better in compare to others, at the end when they see that how much the benefit they got it will always in positive only the condition is that it take some time to achieve. CONCLUSION: On above assignment we discuss about tesco that how tesco will come through in the market about the organisation performance. The discussion tells about the better performance of the employees and how they are beneficial for the organisation. There are so many models which be use to improve the performance but the two main model which are very famous is 7s model and EFQM model which shows that how the improvement require in the tesco and which model play an important role within the organisation.

Science and God Essay -- essays research papers

"In the beginning, when God created the heavens and the earth†¦" (Genesis 1:1), the words that start it all if you are a Catholic. Children are brought up to believe that God took seven days out of his schedule to create the earth and all that is in and on it from a "formless wasteland" (Genesis 1:2). He gave man his shape and the keys to paradise and life rolls on from there. They know history of man through the Bible, and if it is not in the Bible, it did not happen. Die hard followers the Bible know little outside of the Good Book and thusly show their Those who took on the ideals of the enlightenment or raised with little to no theological beliefs have questioned the existence of God and the Bible. They have chosen to have the power of science be their creator and savior. No mythical oracles, no prophets, just the theories of motion, space, and relativity to guide them in their lives, and the gap has never been filled. To them, all of the questions can b e answered with one answer: E=MC2. Since the first questions of the validity of the Bible arose with people like Aristotle, Plato, and Moses Maimonides. In fact, Maimonides said, "conflicts between science and the Bible arise from either from a lack of scientific knowledge or a defective understanding of the Bible," (Schroeder, 1997). What he means is that science cannot answer everything with science or the Bible; there must be some happy medium where the two can play off each other. The belief in religion and the understanding of science do not have to conflict and contradict each other; they can work together in helping people fully understand the universe, the world, life and death, and most importantly themselves. The universe that surrounds us had no origin in the Bible, it is just there and only the creation of the earth is discussed. Scientists have calculated the power of the big bang to be 10120 in strength. "If the energy of the big bang were different by one part of 10120 there would be no life anywhere in the universe. The universe is tuned for life from its inception," (Schroeder, 1997). This statement is relaying messages of the two schools of thought at once. The religion translation of this statement is that something that precise could only have been made by some divine creator. The Scientific translation is none at al... ...old as the birth one, but still does not give an answer to the afterlife. Death as seen as the body simply shutting down the heart, brain, and other vital organs stop functioning, thus having no energy left to operate and live. It does not tell where you go when you die if you go anywhere at all. God intentionally keeps that a secret from mortal men so that fear and obedience can be instilled. Science cannot explain the afterlife with a theory or a rule that has to follow an equation or variable. It is just out of the field of study for science. People of the past have ascribed either to a scientific answer or to a theological belief to answer the questions they have. People pray to God for a cure to their disease, others visit a doctor or pharmacist. Nowadays people have become more liberal with their beliefs and where they look for answers. Priests go to the drugstore and scientists have been attending Sunday mass. The blending of the religions does not close doors and minds; it opens the mind to new interpretations of science and the Bible just the same. Harmony is being found, and questions that are more personal are being answered. It is truly something everyone can agree on.

The Jerry Springer Show Essay -- essays research papers

Television has come a long way from the first black and white silent show to its current craze, which happens to be the television talk shows. In the nineteen eighties, the daytime airwaves were monopolised by soap operas and game shows but the trend gradually evolved to talk shows towards the nineties. Being before my time, research appears to imply that the talk show intrusion of our airwaves all seemed to start with the originals such as Geraldo Riveria, Donahue and Sally Jesse Rafael. Surprisingly though, some of the morality and the topics remain somewhat similar throughout the years, such as the improvement of society and the quality of life often show on shows like the Oprah Winfrey Show and the Montel Williams Show. As we approach the darker realms of talk shows, we come to talk shows such as the Jerry Springer show. At first impression, one may get the inherent idea that the show is basically is exploiting the misery and troubles of real life people who do not live the blessed lives that we imagine up in our ideal minds. There is no doubt to me at all that the main aim of such shows is to exploit the lives of these misfits and the more dirt the producers get, the higher their ratings. But unfortunately, it is ironic that when the decrease in society's morals is highlighted in every episode Springer airs the producers are getting richer. Looking deeper at the show, we can safely say that the show is based mainly on relationships between people. Morality is first pu...

To Deny Competition is to Deny Life Essay -- Argumentative Persuasive

To Deny Competition is to Deny Life I can remember in fourth grade having an Easter egg hunt at school and having the teacher tell us that we could pick up only three eggs, and then we were to stop. Truth be told, that rule was probably in place for people like me who were so incredibly slow that the other kids would have gotten all the eggs before I even got there, but that didn't matter. I can still remember how stupid I thought it was and how it took the whole point out of the experience. Or how about when we had an art "competition" and half the class got first place ribbons and everyone else got second place ribbons. I had even less art skills than speed at that time and it still annoyed me. What was the prize worth if it was easily attained? Why were they trying to fool me in order to make me feel good about myself? Why were they afraid of real competition? I have been a fierce competitor all my life. I believe I owe most of the credit to having two older brothers who are somewhat close in age. I remember shooting baskets and knowing full well that the only way I was going to shoot the ball was if I managed to get the ball away from my much taller and bigger brothers. If I wanted to play with them at all, I had to learn some way of bridging that natural gap, and it instilled in me a competitive spirit that has been carried with me, further developed, and found to be essential throughout many aspects of my life. Humans are naturally competitive beings. If we weren't, we wouldn't still be around on this planet. One of the greatest and healthiest forms of competition is found in sports. The fact that sports are still thriving also points to our need for competition, for they are an outlet for our ... ... of life. If people can't see this, then it is easy to understand how they can't see the true beauty of competition. Competition is an essential part of growing up. It mirrors life almost to perfection while allowing it to be a game. To deny competition is to deny that life will present us with struggles. It is to pretend that this world will not offer obstacles to be overcome. To fear the pain of failure for either yourself or anyone else is to misunderstand the importance of challenges to create purpose. It is to misunderstand the balance of life. A hollow victory is no victory at all. So I say give me competition. I'll strive to do and be my best and I'll take my chances and if I fall short then so be it, for that's reality. Allow me to hold in balance the chance of failure and the hope of success, for it is in these moments that I can dare to be alive.

”Heritage” by Countee Cullen Essay

This poem is titled â€Å"Heritage† and is by Countee Cullen (for Harold Jackman). The social issue that motivated Cullen to write Heritage is the oppression that blacks faced and their eagerness to go back to the place that their ancestors were taken from. In the poem Cullen reflects the urge to reclaim the African arts, during this time, the Harlem Renaissance, blacks called this movement negritude. Cullen depicts the negro speaking on the view of Africa, by the all negroes. In the poem, Cullen uses auditory imagery, organic imagery, and visual imagery. Cullen uses auditory imagery to draw his readers in to hear what he hears. The meaning of this poem is to take the reader on a journey of what the negro felt about Africa. Line 12-30, the negro explains that he hears large animals all about and how he can hear the birds of the sky sing. He also explains the sounds of drums that he can hear. Drums in Africa were used for one or two reasons, either celebrations or during war time. This literary device was effective because Cullen captivated what the negro would have heard had he been in Africa. Then Cullen uses organic imagery to draw his readers in to feel what he felt. The usage of this literary device was to show the reader what the negro was feeling when Africa was the thought. In line 22-30, the Cullen uses many metaphors that all tie and have a connection. For example, â€Å"So I lie, fount of pride, dear distress and joy allied, is my somber flash and skin, with the dark blood damned within like great pulsing tides of wine that, I fear, must burst the fine channels of the chaffing net.† Blood from within refers to the negro not being able to change himself from being black. The metaphor is relating wine to blood, pulsing tides to veins, and chaffing net to the heart. Lastly, Cullen uses visual imagery draws the readers in to visually see what the negro sees when he thinks about Africa. Cullen uses this literary device effectively because the reader is able to connect with the negro when thinking about Africa. First, Cullen opens with an unanswered question. Then in lines 1-10, Cullen begins to help us visualize what Africa looks like  through the eye of the negro. He goes to the scenery of Africa by referring to it as the copper sun and scarlet sea. In this allusion, he is describing the reflection of the sun on the water. The negro also spoke about the people of Africa. â€Å"Strong bronzed men, or regal black women from whose loins I sprang when the birds of Eden sang.† Women from whose loins I sprang, he’s talking about the queens of Africa. Strong bronzed men referred to the men who looked like himself during this time, and â€Å"†¦one three centuries removed,† referred to the slave trade. The negro definitely take s the reader on tour of Africa to see, hear and feel everything that he did. In conclusion, the poem was used as a key to unlock some of the thoughts the negro had concerning Africa. The negro in this poem was a representative of all negroes during this time; their thoughts and the their feelings toward Africa. Cullen’s usage of the literary devices allow for an effective expression of the meaning of this poem. Poems are intensified language of experience, so the devices assured the connection of the reader to the poem and the experience. This applies to many issues in society today because as beautiful as our country is there are still dark clouds that cover the very essence of what the states once stood for.

African American and Haitian Heritage Essay

There are many different beliefs and values with the African American Culture compared to the Haitian Culture relating to child bearing and pregnancy. Both of the cultures have history of having large families in the rural areas, which was viewed as a necessary necessity because of the economic pressures each culture went though. The African American choice of birth control was oral contraceptives compared to the Haitians who used a variety of contraception methods such as the â€Å"birth control pill, female sterilization, injections, and condoms† Kemp (2012) states. The Haitians are mostly Catholic which makes them unwillingly to engage in conversations about pregnancy, and their fertility practices. Compared to African Americans who willingly to speak to older family members about their behavior during their pregnancy, or will help guide them with many of the practices and beliefs of a pregnant women. The African Americans view and belief on abortion is that many oppose abortion because of their â€Å"religious or moral beliefs†, and others oppose abortion because of moral, cultural, or â€Å"Afrocentric beliefs† WHO (2011) states. These beliefs will cause a delay in decision which makes abortions unsafe, compared to the Haitian Culture who does not talk about abortion openly, it is considered a women’s issue. Pregnancy is not considered a disease, or a â€Å"health problem, many Haitian women seek no prenatal care†, work fulltime until delivery, and celebrate their pregnancy as a time of joy. Haitian women also â€Å"do not eat spices†, but are encouraged to eat vegetables, and red fruits to increase the fetus blood Kemp (2012) claims. Compared to the African American women who seek prenatal care early in their pregnancy, also they respond to being pregnant as any other women in an ethnic group. Furthermore each one of the cultures has views, and beliefs that they follow during their pregnancy. The â€Å"Haitian women historically would walk, squat, or sit†, during labor, practice natural childbirth, but since migrating most Haitian women have adopted other practices. The fathers do not participate in delivery, but other female families members offer support Kemp (2012) states. The African American women have many beliefs or myths they believe in during their pregnancy. â€Å"Pica is the eating of a nonnutritive substance† such as soap, needles, dirt, and etc., this practice will help ease pain during delivery, and reduce nausea Galanti (2012) states. Furthermore African American women believe in many beliefs because it will cause harm to them and the unborn baby, during delivery they believe it is ok to be vocal. In addition during delivery African American women will have granny midwives deliver their unborn baby, and others will arrive at the Hospital in advanced labor to reduce the time spent there. Emotional support is provided by other women especially their mother, because men believe it is a private issue between women. The Haitian women believe that postpartum is a crucial period of childbearing, immediately after birth they will dress warmly to become more healthy, and clean. After delivery Haitian women believe that their â€Å"bones are open which makes them stay in bed 2-3 days postpartum† Galanti (2012) states so the bones can close. Another postpartum practice is the â€Å"three baths†, the first three days the mother will bathe in hot boiled water that will have leaves, bought or picked from the field. Then for the next three days the mother will bathe in water and leaves warmed by the sun. At the end of the third week the mother takes the third bath which is cold, Haitian women also avoid white foods during this period. Compared to the â€Å"African American women during postpartum period family support is needed to care for them six to eight weeks† after delivery Galanti (2012) states. Babies were not named until after they were known to survive, and the placenta has a spirit of its own which has to be buried after birth to avoid having a connection to the baby. Increased â€Å"vaginal bleeding is a sign of a sickness†, and tea is believed to have healing powers Kemp (2012) states. References Galanti, G. (2012) â€Å"Cultural Diversity in Health Care† African American. Retrieved on January 27, 2013 from www.ggalanti.org Kemp, C. (2012) â€Å"Haitians† Retrieved on January 27, 2013 from www.baylor.edu World Health Organization (2011) World Global Cultures† Retrieved on January 27, 2013 from www.who.org

John Brown DBQ Essay

John Brown’s Raid in the South led to an explosion of passion and ultimately the secession of the south. Many radical abolitionists in the North felt that John Brown’s actions were Justified and that he was a hero. These radical abolitionists maximized the damage caused by him and his followers and created an almost godly figure out of him. Not all Northern Republicans saw him as a hero, but rather as a terrorist and a convict. Southern slave holders and normal men alike were astounded, frightened, and infuriated by John Brown’s raid on Harpers Ferry. These two radically opposing iews clashed together and caused the succession of the South. Radical Abolitionists supported John Brown’s actions immensely and applauded his drive to free the slaves from the grasps of the slaveholders. Many of these strict abolitionists also believed that he was a hero, divinely appointed by God. This shows how much they revered him and how justified they believed his actions to be. In Document C, the Topeka Tribune explains that all Republicans revered him, just in different amounts. It explains that one class of Republicans thought that he was a hero and a philanthropist. The other class pretended not to approve of John Brown but really did respect him. When John Brown was executed for treason against the state of Vlrglnla, many northern abolltlonlsts were sent Into a rage. Even though he was dead, his spirit and Ideals still Inspired and affected many abolltlonlsts, as seen In Document G. This song explains that even though his body is buried and decomposing underground, his soul still marches on. As you can see, many radical abolitionists revered, respected and approved of John Brown’s raid on Harpers Ferry, which directly opposed the South’s view. Secondly, not all Northern Republicans saw him as a hero, but rather as a terrorist and a convict of the state. Many Northern citizens, although sympathetic to slaves, did not approve of John Browns actions and thought that he was insane and morally wrong. This view was the majority of the Northern Republicans and showed that Radical abolitionists were maximizing the damage that John Brown Inflicted on the south. In document A, Horace Greely explains that although he wishes that all slaves were able to run away from their slaveholders and never be recaptured, he did not approve of what John Brown did. This shows that he was an abolitionist, but not a very radical one like the ones in the before mentioned paragraph. He clearly states in the document that he did not support what John Brown did in the south which was the ideas of many Northerners. Document D, consists of reviews of a book about the Life of John Brown. Most of the reviews talk about how radically abolitionist the book is and how biased it is. This shows that the majority of the North did not support the doings of John Brown and that it was a small minority of whites that maximized the event. All of these events show that even hough it could be perceived that the North was overwhelmingly supportive of the doings of John Brown’s Raid on Harpers Ferry. Lastly, southern slave holders and normal men alike were astounded, frightened, and Infuriated by John Brown. The events caused by John Brown eventually caused the breakdown and eventual split In the Democratic Party. Popular sovereignty was created to cool tempers In both the North and the South but ultimately ended in the split in the Democratic Party. The order to be able to better protect themselves, they strengthened state militias and armies. This prepared them for the eventual war with the Union and it also supplied more confidence in the southerners. In the trial of John Brown, he was asked a series of questions. One of the comments given by a bystander was â€Å"To set them free would sacrifice the life of every man in this community. † John Brown responded with, â€Å"l do not think so. † â€Å"l know it, I think you are fanatical. † The bystander then responded with, â€Å"And I think you are fanatical. â€Å"Whom are gods would destroy they first make mad,† and you are mad. â€Å"l This series of questions and answers shows the general consensus of the South, that he was a fanatical, crazy man. As you can see, all of these things combined caused a massive amount of pressure to be put on the ties between the North and the South which consequently caused the succession of the South. In conclusion, all of the tensions built up caused by John Browns Raid on Harpers Ferry and the Trial of John Brown caused the decline in relations between the North and the South and the final succession of the South. The Northern radical abolitionists enlarged the event and made the southerners enraged by the raid on Harpers Ferry. The southerners were astounded, frightened, and infuriated. These emotions clashed and destroyed the Union.

Forfeiture Clauses in Construction Contract

In building and engineering contracts it is usual to insert a provision empowering the employer to forfeit certain rights or property of the contractor on the occurrence of certain events. â€Å"Forfeiture clause† is a loose term usually used to describe a clause in a written building contract giving the employer the right upon the happening of an event to determine the contract or the contractor’s employment under it, or to eject the contractor from the site, or otherwise to take the work substantially out of his hands.In standard form building contracts it is usually referred to as ‘determination of employment’ or termination. In this sense JCT SBC 05 clauses 8. 4 and 8. 9 which relates to termination by employer and contractor respectively are forfeiture clauses. It is common in construction contracts to find determination clauses allowing either side to bring their contractual obligations to an end should an event specified occur due to the actions or i nactions of the other.It would seem that common law determination and determination under a clause of contract are alternatives. There are differences between the processes. First, whereas common law determination depends upon repudiatory conduct or a fundamental breach, the grounds of determination specified by the contract need not exhibit these features, although frequently such will be present. Second, the remedies for common law determination are provided by law, whereas with a contractual determination the clause itself must expressly deal with the issue of remedies.Third, at common law in the face of repudiatory conduct or fundamental breach the innocent party need only indicate to the other that he accepts the breach and considers the contract discharged. Under a contractual determination clause the procedure specified must be carefully followed, failure to so may prevent a successful determination. The right of forfeiture may be stipulated to accrue either 1) on the bankrup tcy of the contractor only, or ) on his bankruptcy and also on the occurrence of other events, or 3) on the occurrence of other events only Clause 8. 5. 1 of the JCT SBC 05 states that if the contractor is insolvent, the employment may at any time by notice to the contractor terminate the contractor’s employment. Similarly Clause 8. 10. 1 of the JCT SBC 05 states that the employer is insolvent, the contractor may by notice to the employer terminate the Contractor’s employment under the contract.A provision empowering the employer to forfeit the contract on the bankruptcy of the contractor is introduced into building and engineering contracts for the purpose of preventing a contractor’s trustee in bankruptcy from electing to complete the contract, and such a provision is valid, if it is coupled with a stipulation that the contractor’s contract shall be a personal one; and further, so far as the forfeiture affects the mere licence of the contractor to enter upon the site, it would seem that the revocation of that licence can be conditioned on bankruptcy, as a mere licence does not seem to be included in the definition of property[1].A trustee, however, would be entitled to enter the site to remove property of the bankrupt in respect of which the employer had no right under the contract The validity of a right to forfeit on the bankruptcy of the contractor is dependent on the nature of what is stipulated to be forfeited.In addition to bankruptcy, forfeiture is usually conditioned upon the happening of one or more of the following events: 1)not commencing the work 2) not regularly proceeding with the work for a fixed number of days[2], 3) not proceeding to the satisfaction of the employer or the architect[3], 4) not proceeding with such despatch as, in the opinion of the architect, will enable the works to be duly completed by the time stipulated, 5) not observing some stipulations of the contract[4] 6) leaving the works in an unfinishe d state, or 7)failing after proper notice to rectify defective work, 8) not maintaining the works[5] JCT 05 SBC Clause 8. states: 1. Notice of termination of the Contractor’s employment shall not be given unreasonably or vexatiously. 2. Such termination shall take effect on receipt of the relevant notice 3. Each notice referred to in this section shall be given in writing and given by actual, special or recorded delivery. Where given by special or recorded delivery it shall, subject to proof to the contrary, be deemed to have been received on the Second Business Day after the date of posting. Also Clause 8. 3 of the JCT 05 states: 1. The provisions of clauses 8. 4 to 8. 7 are without prejudice to any other rights and remedies of the Employer.The provisions of clauses 8. 9 and 8. 10 and (in the case of termination under either of those clauses) the provisions of clauses 8. 12, are without prejudice to any other rights and remedies of the contractor. 2. Irrespective of the grou nds of termination, the contractor’s employment may at any time be reinstated if and on such terms as the parties may agree The requirements of the contract must be properly complied with, for the courts construe forfeiture clauses strictly[6], and a wrongful forfeiture by the employer or his agent normally amounts to a repudiation on the part of the employer[7].There must be some definite unqualified act showing that the power has been exercised, although writing or other formality is not necessary unless expressly required. The contract may also require a certain notice to be given, and that such notice must set out the default complained of[8]. In appropriate circumstances the notice may be of a general character and need not necessarily refer to the number of the clause which is being invoked, provided that there is no doubt that it is exercising or purporting to exercise the contractual power of determination[9].But it is obviously preferable to state explicitly the clau se relied on and to follow its actual wording as closely as possible. It also seems that if a material statement in such a notice is made recklessly, without an honest belief in its truth, the notice is a nullity. Forfeiture in reliance on such a notice would be ineffective and would normally amount to repudiation by the employer. When an event occurs which gives rise to the right to forfeit, the power of forfeiture must be exercised within a reasonable time or the employer will be deemed to have waived his ight unless the event is a continuing breach of contract. Where the contract provides for termination of the contract by a warning notice followed by a termination and two notices have been served, a party can only rely on that provision if an ordinary commercial businessman can see that that there is a sensible connection between the two notices both in content and in time as seen in the case of Architectural Installation Services v James Gibbon Windows[10]Also, where the contra ct provides for completion by a certain date and also provides for forfeiture for delay, and the completion date has passed, it is a question of construction whether the forfeiture clause for delay can still be enforced. Thus where the object of the clause was to enable the architect to â€Å"have the means of requiring the works to be proceeded with in such a manner and at such a rate of progress as to ensure their completion at the time stipulated† it was held that the clause did not apply after the completion date[11].But in another contract where the clause provided â€Å"for the execution of the work with due diligence and as much expedition as the surveyor will require†, it was held that the clause was as much applicable to the fulfilment of the contract within a reasonable time as to its completion by the contract date. The parties may agree that any consequences may follow the exercise of a right of forfeiture[12], provided there is no illegality, nor fraud on the bankruptcy law, and the clause is not so onerous that it will not be enforced on the grounds that it is a penalty[13].The employer is usually given the right to take possession of the site and complete the works. In addition, there is frequently a clause vesting the property in unfixed materials, and perhaps plant, in the employer, or there may be merely a right to seize the materials[14] or hold them by way of lien[15] until they are built into the works, or there may be clauses giving the employer rights to use the contractor’s plants and materials[16]. Where the contractor is guilty of any of the defaults specified in clause 8. . 1 JCT 05 SBC, the contract administrator is to issue a written notice specifying the default. If the default is then continued for 14 days, the employer may within 10 days of the continuance terminate the contractor’s employment by using a notice to this effect. Furthermore, if termination does not take place on this occasion, any subse quent repetition of a specified default gives the employer the right to terminate immediately; there is no need (and indeed no power) to issue a second default notice. 17] It is also expressly provided under clause 8. 2. 1 that a notice of termination is not to be given ‘unreasonably or vexatiously’ When an employer, in exercise of his rights under a forfeiture clause, enters and completes the work and uses the contractor’s materials or plant, or holds retention money due to the contractor, he must, subject to the provisions of the contact, account to the contractor. He will have to show that that the materials and plant and money were expended reasonably[18].The Court, it would seem ,as seen in Fulton v Dornwell[19], will make full allowance for extra cost caused by the disruption and delay occasioned by the contractor’s default. Also, where the employer determines the contract under a forfeiture clause because of some breach of contract by the contractor , the employer’s right to damages depends upon the wording of the contract. He may not be entitled to the enhanced cost of completing by another contractor if the breach for which he determined the contract did not amount to repudiation and the contract does not so provide. 20] Termination of contract was examined in the recent case between Ellis Tylin ltd v Co-operative Retail services[21]. Co-operative Retail services Ltd (CRS) is a national retailer which operates from approximately 730 premises across the country. In early 1996 it contracted with Ellis Tylin the task of maintaining and repairing mechanical and electrical plant within its various premises. The contract was for a period of three years with provision for revision of rates of payment at the end of the first and second years.Disputes arose as to the scope and responsibility for works carried out under the agreement and the operation of the contract came to an end three months after the end of the first year. C lause 1. 8 of the agreement concerned the review of fees for the maintenance services and the rights of either party to terminate the contract in the event that agreement could not be reached. Disputes arose as to whether the proper mechanisms for termination had been applied and the court was asked to consider these questions as preliminary issues.It was acknowledged that the right of Ellis Tylin to end the agreement pursuant to clause 18 only arose if Ellis Tylin first took the action described within that clause. This involved making a written proposal for the revision of the amount of the fees after the expiry of ten months from the date of commencement of works. CRS argued that Ellis Tylin had failed to follow this procedure. Counsel for CRS submitted that clause 1. 8 of the contract should be construed either as a determination clause or as a break clause comparable to the type of provision found in leases. Strict compliance was required.The act of contractual determination wa s one which deprived the other party of the benefit of the contract it had concluded. His honour Judge Bowsher QC reviewed textbooks on the subject of contractual termination. In Chitty on contracts (27th edition)[22], it was stated â€Å"the terms of the of the termination notice may provide that notice can only be given after a specified event†. In the Interpretaion of contracts by Kim Lewison QC[23], it is stated â€Å"An option to terminate is construed in the same manner as any other option, and accordingly any condition must be strictly complied with.Any condition precedent must be strictly fulfilled. The clause must be exercised strictly in accordance with its terms†. Also Hudson’s Building and Engineering (11th edition) states[24], â€Å"Exact and meticulous compliance by the determining party with any formal or procedural requirements laid down in the termination clause, for example, as to notices or time limits, will usually be required if a contractu al termination is to be successful†Judge Bowsher added however, that words in a contract should be given a natural and ordinary meaning and he quoted Lord Diplock when he said in Antaios Cia Naveira SA v Salen Rederierna AB[25]: â€Å"if detailed semantic and syntactical words in a commercial contract is going to lead to a conclusion that flouts business common sense, it must be made to yield to business common sense†.Judge Bowsher concluded that whilst Ellis Tylin had given notice earlier than the time period set down in the contract, there could be no doubt of the intention that negotiations should take place for a revision of the fee. Taking into account all the evidence he concluded that Ellis Tylin had given valid notice of termination of agreement. However, subsequent evidence showed that the parties had in fact agreed revision to the fees to be submitted to the second year of the contract.Accordingly the notice of the termination had been overridden, and could no t be regarded as a valid notice. By ceasing to work following expiry of its invalid termination notice, Ellis Tylin had repudiated the contract. The wrongful operation of a termination clause (i. e when you are not entitled to) amounts to repudiation. A contractual power of determination will be wrongly exercised if the events upon which it is conditioned are not established (unless the contract provides for that question to be concluded by a binding opinion or certificate).In the great majority of modern contracts the question will be subject to review by an arbitrator or the courts, however; and it has also been seen that the courts have, under some clauses, been prepared to imply a term that the exercise of the power itself should be reasonable as seen in Renard Construction v Minister of Public Works[26]. Contractual determinations will also be wrongful if exercised prematurely in breach of a contractual time limit, however marginally.It is an unavoidable feature of construction contracts that an employer’s purported determination will in nearly all cases constitute a repudiatory breach, if whatever the general merits, it later transpires that the determination was invalid. In such a case, if the contractor has accepted the repudiation by leaving the site, the owner will be liable for the possible heavy damages attendant upon repudiation and cannot, if he discovers his mistake, restore the contract status quo ante without the agreement of the contractor.The purported exercise of a power to forfeit may be invalidated either by reason of the fact that the events upon which it is conditioned have not occurred; or, that a correct notice has not been given[27], or that that a sufficiently clear election to exercise the right has not been made, or that there has been a been delay or other conduct recognising the continued existence of the contract after knowledge of the breach, if the breach is not a continuing one.Generally, the measure of damages in the case of a wrongful forfeiture falls to be determined by the ordinary common law rules. Per Lord Cranworth in Ranger v G. W. R. y,[28]: â€Å"The right of the appellant (the contractor) would be to recover such amount of damages as would put him in as nearly as possible the same position as if no such wrong has been committed-that is, not as if there had been no contract, but as if he had been allowed to complete the contract without interruption†In Smith v Howden Union (1890), the plaintiff had nearly completed a sewerage contract and the engineer fraudulently refused to certify. The defendants took possession of the works and certain plant. It was held that the plaintiff was entitled to damages for prevention of completion, such damages being what he would have been entitled to if he had completed and the engineer had certified; and judgement was given for the unpaid balance of the contract price, extras properly ordered, extras properly certified, and the value of the plan t seized.The principle remedy for any breach of contract is an award for damages. As a general principle, where an employer is guilty of a breach of a construction contract, the contractor is entitled to damages under two headings. The first is damages for any actual loss that has been suffered, and the second is damages for any profit of which the contractor had been deprived. Where the employer’s breach is sufficient to justify the contractor in terminating the contract, the contractor is entitled to damages reflecting everything which would have een received under the contract, or proportion of it that remains outstanding at the date of termination, less what it would have cost the contractor to complete the work. It has been clearly established that the damages should include the profit element on work remaining to be done as seen in the landmark case of Wraight Ltd v P H & T (Holdings) Ltd[29]. Where, however, the contract is one which the contractor had under-priced and on which the contractor would thus have made no profit, only nominal damages will be awarded for the employer’s breach.This is because as seen in C&P Haulage v Middleton[30], an award of damages should not put the claimant in a better position than if the contract had been performed. But if this procedure was relentless pursued it would lead to a party in default having to pay ‘for all loss de facto resulting from a particular breach however improbable, however unpredictable’. [31] The courts therefore set a limit to the loss for which damages are recoverable, and loss beyond such limit is said to be remote. The famous rule as stated in the case Hadley v Baxendale[32] is: Where two parties have made a contract which one of them has broken the damages which the other party ought to receive in respect of such breach of contract should be such as may fairly and reasonably be considered either (1) arising naturally, i. e according to the usual course of things from such breach of contract itself, or (2) such as may reasonably be supposed to have been in the contemplation of both parties at the time they made the contract, as the probable result of the breach of it† This is demonstrated in the case of Balfour Beatty Construction (Scotland) Ltd v Scottish Power Plc[33].The claimants there, who were constructing a concrete aqueduct over a main road, installed a concrete batching plant and arranged for the defendants to supply electricity to it. The claimants needed to pour all the concrete in a single continuous operation and so, when the electricity supply failed, the claimants had to demolish all the work which had been done. Unsurprisingly, it was held that while the defendants were clearly in breach of contract because of the power failure, they were not liable for the extra losses nvolved in the demolition and reconstruction, since the claimants had not informed them that a continuous pour was essential. It has long been established th at contractor’s claims for loss and expense under express contractual provisions are assessed in exactly the same way as damages for breach of contract. Any disruption to the regular process of work under a contract may lead the contractor to incur administrative costs, such as the diversion of managerial time and effort, at head office.If so, these costs may justifiably be claimed, but it will not be simply assumed that such losses have been suffered. They must be specified and properly supported by the evidence, for example by records of the time spent by individuals in dealing with the particular problem[34]. Where the contract period is prolonged by something for which the employer is contractually responsible, the contractor may may also seek to claim in respect of general office overheads.When making application for the head office overheads part of loss and/or expense under Standard Form Building Contracts, contractors often base their claim on a formula. The Courts ha ve never given approval to the use of formula in this way although they have accepted the use of formulae in certain cases which generally were decided on their own facts. Indeed, the courts have tended to disapprove formulae unless as a last resort or the parties have agreed their use as seen in Alfred Mc Alpine Homes North Ltd v Property & Land Contractors Ltd[35]. Actual costs are normally required.Claims for head office overheads are essentially claims for lost opportunity to contribute to those overheads, because the overheads do not actually change or, if they do, the amount of any extra overheads directly resulting from the delay can be claimed separately. Formulae assume a healthy construction industry and a contractor with finite resources with the result that if he is delayed on a project, he will be deprived of the chance to take other work. Where the industry is sluggish or where the contractor is so large that turning away work does not arise, the latter will face diffi cult problems in showing the lost opportunity[36].There are several formulae in common use notably Emden formula, Eichleay formula and Hudson formula. Also a contractor who has accepted the wrongful repudiation is not restricted to suing for damages for breach on contract. He may, as an alternative, where he has elected to treat the contract as rescinded, sue upon a quantum meruit. The expression quantum meruit means â€Å"the amount he deserves† or â€Å"what the job is worth†. A quantum reuit clause claim is one in which the contractor seeks payment of the reasonable value of work done for the employer.Where the employer is in breach of contract, the crucial question is whether the contractor in such circumstances can simply ignore the contract and instead claim a reasonable sum for all the work done, even if this means that the contractor recovers more than what would have recovered under the contract. In the situation where there is a contract, then the issue in a Contractual Quantum Meruit claim is either the measure of the â€Å"reasonable sum† or the interpretation of similarly wide express terms. The issue is whether the measure is on the basis of cost or market price. There appears to be no hard and fast rule.In the case of an express contract to do work at an unquantified price, the measure is the reasonable remuneration of the contractor Serck Controls Ltd. v Drake & Scull Engineering Ltd[37]. In the case where there was a contract, the assessment of a quantum meruit was usually based on actual cost which would include on and off site overheads provided that it was reasonable and was reasonably and not unnecessarily incurred, plus an appropriate addition for profit[38] Judge Bowsher QC in Laserbore Ltd v Morrison Biggs Wall Ltd[39] had to decide the meaning of the term â€Å"Fair and reasonable payments for all works executed†.He considered that the costs plus basis was wrong in principle even though in some instances it may produce the right result. The appropriate approach was to adopt general market rates.

Liberalism and Realism - International Relations Essay

Liberalism and Realism - International Relations - Essay Example Looking from the above text, we can infer the position that realism proposes the understanding that politics is a game played between individuals for their personal gain and that the whole agenda of international politics goes beyond morality, ideology and social reconstructions, and the focus is generally relied upon national security and stability within the political framework of the country. Realism is a pessimistic theory which emphasis the fact that national security and development has to happen due to the competition which the nation state possess from outside its borders, and therefore the need for change and adaptation comes more as a necessity rather than a luxury. A realist sees the world from the perspective of his nation state, where the crucial element is the fact that the nation state has to strengthen its own military and national affairs to compete with the rest of the world as politics is at the state of antagonism. â€Å". A liberal, on the other hand, sees interdependence in the world system, a system in which every state cooperates on some level with other states. This cooperation is facilitated by institutions and established norms and ensures that every state maximizes its gain. Absolute gains, therefore, rather than relative gains, are the focus of liberals.† A liberal is in direct contrast to a realist, as he is an optimistic at heart and sees the nature of politics as a means of building relations with the rest of the world. Liberal internationalism idealises the fact that nation states should intervene in each other’s space with regard to military invasion and humanitarian aid, as well as seeking cooperation with respect to the functioning of the governments in different nation states. The theory emphasises the fact that it is important to have interdependency within the framework of working as nation states and one cannot be isolated it total

Human resource Essay Example | Topics and Well Written Essays - 2000 words

Human resource - Essay Example Introduction Like it or not, the majority of people in the workforce have all gone through the hiring process at some time in their lives. In fact, we go through the HR selection process at an organization every time we apply for a job and are fortunate to meet the selection criteria. However, this is only the beginning of the process as we find that there is still a long road ahead before we can be offered the job. The typical selection process can involve oral and written tests, psychological tests, a series of Interviews and even job simulation scenarios that test the ability of candidates in various ways before the final selection is made and the jobs are offered to the qualifying candidates. The HR Selection Process Unless you are fortunate enough to be the owner’s son or daughter or be related to the top management in a firm, you are likely to go through the same HR selection process as everyone else who applies for a job in that organization. The HR department is entrus ted with filling available positions in an organization with the staff needed to run them. The HR hiring plan is created as an outcome of a management review meeting in the beginning of the year, at which time performance is reviewed and growth plans are decided for the year, to accomplish which additional staff is required. Once the overall and departmental requirements have been budgeted, it is up to the Departmental Heads to liaise with the HR Department to decide the timing of hiring of staff. A hiring requisition is filled with the details desired for candidate profile, qualifications, job responsibilities, reporting line etc. After this HR can post the advertisement in the newspaper, magazines or online to get job applications. In case of high profile jobs requiring secrecy and confidentiality, recruitment agencies or headhunters can be employed. In the HR selection process they have to first weed out the candidates that meet the initial criteria in terms of profile, experienc e etc. Then they have to line up the selected candidates in terms of most promising and proceed to coordinate with the candidates and the departments concerned for initial tests, preliminary and in depth interviews, and whatever else they have developed in order to screen out the best candidates from the rest of the lot. In the case of hiring candidates as Management Trainees, often a one day Evaluation Session is conducted at an Assessment Center in which the candidates are made to take part in business games, job simulation scenarios and other decision making processes that tell about how the candidate is likely to react and whether he would make the right decisions under pressure. Sometimes candidates can be invited to spend a day with the department in which they can observe how things are done and how decisions are made. For the candidates that make it through, final interviews are conducted with top management after which a job offer can be made to selected candidates (Werther & Davis, 2005, p228). Importance of the Interview The interview is perhaps the most important part of the overall process of getting hired. That said, every part of the process is important. One has to get through the selection criteria and pass the written IQ tests that are normally conducted for job applicants. There may be a preliminary interview with HR or the Department Head, in which the profile and qualifications of the candidate are

Marketing of NBA Essay Example | Topics and Well Written Essays - 500 words

Marketing of NBA - Essay Example This will severely impede the ability of the NBA to expand beyond the United States. Most NBA teams are based in the United States, therefore a problem of geography will face any marketing efforts, as has happened in the past. Different languages may describe a slam-dunk with different words, but it is still unlikely, if not impossible, for a Beijinger to cheer the Bulls. To believe otherwise is nave. 2. For the NBA to enter Australia, a country obsessed with sports, may be practical in terms of microeconomic possibility, but it will still fail because NBA is an American sport. Australians have their own Australian Football League, also known as Aussie-rules football, the National Rugby League and the Super 12s, a competition played with teams from New Zealand and South Africa, that are all keen rugby union playing nations with a shared history of belonging in the Commonwealth. If establishing a team in Australia is an adjustment then this is what the NBA must do to become established in Australia. Sport is highly regionalized in Australia, and the NBA must have local support to generate Australian revenue.

Stock project Essay Example | Topics and Well Written Essays - 750 words

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Character analysis of the book Crooked letter, crooked letter by Tom Essay

Character analysis of the book Crooked letter, crooked letter by Tom Franklin - Essay Example The novel, â€Å"Crooked Letter, Crooked Letter† can be considered as a literary piece catering the themes of a thriller. However, at the same plane, the novel is undoubtedly one of the powerful redemptive studies of characters which make it a psychological tale as well. This essay intends to explore the subtle intricacies of human character presented in the novel, â€Å"Crooked Letter, Crooked Letter† and therefore forms one of the best suitable and apt formative studies for the character analysis. At the outset of the novel, the readers are introduced to a masked man mysterious in nature committing various crimes. However, browsing through the pages of this crime thriller, any sensible mind would be easily able to judge the novel from a different realm as well. An undefined story of friendship lies at the centre of the novel which generates a different flavor for the novel. At this paradigm, the readers are introduced to two characters quite opposite to each other. The characters are Silas Jones, who was called â€Å"32† a name he got from his jersey in high school athlete team and the lonely, Larry Ott. He also receives a nickname but quite opposite to Jones. He receives the name of â€Å"Scary Larry† after the lineage of the boy with the disappearance of a girl whom she takes for a drive and a date. However, with the development of the novel, the characters conceived by Franklin appear to be quite credible characters with much impression from the real life and flawed by the pragmatic traits of mundane human nature. Larry Ott is a white from a lower-middle-class family and Silas Jones was a black boy who used to stay in a cabin at rent within the premises of the property owned by Larry’s father. Silas was a poor boy from a sole black mother. Their childhood was therefore marked by a total difference of socio-economic parameters and they used to hardly interact with