Flinder Valves and Controls Inc Case Study Example | Topics and Well Written Essays - 1000 words

Flinder Valves and Controls Inc - Case Study Example Strength of FVC FVC’s strengths are the internal factors that led to the success of the in its operations. The company has a good top-management team who organizes and runs the company’s daily operations. The management team is comprised of highly innovative team that develop innovate products that are desired by their potential customers (University of Virginia, 2008). Weakness of FVS The company lacked enough finances to expand and venture into international markets. This made it experience stiff competition from highly established companies in this industry. The company also lacked the knowledge for high volume manufacturing. The company sometimes produces fewer products that do not meet customers’ demands. Low volume of production is also associated with fewer sales, which generate less revenue for the company (University of Virginia, 2008). Lack of enough resources and revenue are the principal constrains towards the company’s expansion. Strengths of RSE The company has enough resources to venture into global markets and acquire other small companies in this industry. With the enough resources, the company’s management team is capable of initiating new project activities which can add value to the business operations (Weaver & Weston, 2004). The company’s marketing strategies are well planned, and this has made it gain a bigger market share than its key rival companies. Its products are also designed in away that meet its customer’s expectations.... Strengths of RSE The company has enough resources to venture into global markets and acquire other small companies in this industry. With the enough resources, the company’s management team is capable of initiating new project activities which can add value to the business operations (Weaver & Weston, 2004). The company’s marketing strategies are well planned, and this has made it gain a bigger market share than its key rival companies. Its products are also designed in away that meet its customer’s expectations (University of Virginia, 2008). Weaknesses of RSE The company management team lacks innovative skills. The company has not developed new products over a long period, and this has made it face stiff competition from its highly innovative key rivals (University of Virginia, 2008). Low profit turn over are occasionally realized by this company, and this calls for new strategies to be implemented. Frequent changes and implementations of new strategies make th e company lose focus on its potential projects, thus making it to operate behind schedules (Beam, 2001). The Situation and Need for Negotiation Both FVC and RSE Companies want to improve on their strengths and solve their weaknesses. In order to achieve this, the companies’ presidents want to enter into a merger for mutual benefits. Both the companies want to take advantage of each others strengths so as to improve their business operations (University of Virginia, 2008). FVC want to become a subsidiary of RSE International so as to improve and maintain its identity. After the acquisition, FVC will maintain its top management team including other employees. FVC’s also wanted to take advantage of RSE’s resources to expand into the global market and improve its

Visiting Miami †The city of Sun and Sea

Visiting Miami – The city of Sun and Sea Miami – The city of Sun and Sea Hello! Miami is a large, coastal metropolis that is located on the southeastern tip of Florida. Its subtropical climate, white sandy beaches and the nightlife that never ends make Miami a heaven for tourists and a place where the rich and famous loosen up. It is also home to a portion of the Everglades National Parkthat is a major tourist attraction of Florida. Today, Miami is a major business center and a leader in finance, commerce, culture, entertainment, fashion, arts and international trade. It has also been conferred the title of ‘America’s cleanest city’. Miami being a city that started with nothing is often described as the ‘only city of the world that started as a fantasy’. Whether you are into sports, beaches, salsa, shopping or adventure, you can enjoy this diverse paradise that is full of life any time of the year. Best season to visit Miami Miami is blessed with sunny days and breezy nights all year around. The peak tourist season is during the winter months from January to April when the weather is warm in Miami and cold in rest of the United States. Unlike other places, the crowd in Miami is not off-putting. Instead the continuous string of events and parties make the city a magical place. October to December is the shoulder season with pleasant temperatures. Hotels are available for a relatively lower price and this is a good time to visit. The summer months from May to September are off-season and this is when the days are scorching hot. Hence, the crowd is smaller and hotels cheaper. Irrespective of season, pack your sunglasses, sunscreen, bathing suit, beach towel and you are ready to enjoy Miami. Highlights (Special things to do and experience in Miami) Rejuvenate in the sun kissed beaches of Miami. Whether it is the South beach, Sunny Isles, Haulover beach or the Crandon beach, you will find a beach that will be perfect for you. ‘See and be seen’ in South Beach, the world’s trendiest beach. Be a part of the electrifying nightlife of Miami. Relax in the beautiful Key Biscayne. Dive or snorkel in the turquoise blue waters of Emerald Reef and watch the marine life come to life in front of you. Sail in a boat, yacht or catamaran and admire the beautiful skyline of Miami from the waters. Take an airboat ride and enter a different world that is Everglades National Park. Amaze yourself with the city’s iconic skyline and beautiful views of Biscayne Bay from Downtown Miami. Take a lovely ride to Key West from Miami. Start your day with a delicious Cuban breakfast at Little Havana. Enjoy Brazilian cachaca cocktails with picture perfect views of Biscayne Bay at the Sunset Lounge, Miami Beach. Take the wheel on a NASCAR race track and feel the adrenaline at Homestead-Miami Speedway. Indulge in shopping at the Lincoln road mall, Miami Beach. Partake in the Carnaval on the Mile, a lively two day event celebrating Latin music, art and food. Enjoy what feels like an oversized block party in true Miami style. Soak up art of all kinds in the free Art Walks hosted in different areas of Miami. The biggest and most popular ones are held in Wynwood Arts District and the Design District. After all the fun in sun, unwind at the yoga classes held on the beach. Hotspots (Places to visit in Miami) Miami Beach South Beach: South Beach, popularly nicknamed as SoBe, is a neighborhood in the city of Miami. This is one beach that attracts people of all varieties. You will see beautiful people everywhere flaunting themselves. The beach often draws celebrities and it is also a popular spot for fashion photo shoots and hip clubs. Sophisticated and hot, South Beach defines cool! Lincoln Road: Lincoln Road is an eight-block long pedestrian walkway packed with shops, restaurants and cafes. It features the 1111 Lincoln Road parking garage, which is architecturally acclaimed for its unique appearance. Key Biscayne Island Key Biscayne: Your Miami holidays are incomplete without visiting the scenic and serene Key Biscayne that comprises of four different and beautiful beaches. This secluded island is a short drive over the Rickenbacker Causeway. Just six miles off the coast of Miami,this island is a peaceful paradise that feels a world away from the bustling urban center. It is the perfect place to unwind, relax and connect with Miami’s natural beauty. Crandon Park beach: It is the largest and most popular beach on Key Biscayne.It is more than just a beach as it offers beach volleyball courts, kayak rentals, eco-adventure tours and other activities. Crandon Tennis center and Crandon Golf Key Biscayne located here are open to public and home to annual world-class professional events. Bill BaggsCape Florida State Park: Located on the southern tip of Key Biscayne, the park includes Cape Florida Light (lighthouse), the oldest standing structure in Greater Miami. The beach itself is listed as one of the ‘Top 10 beaches in America’. Virginia Key beach: The historic Virginia Key Beach is a beautiful and isolated beach just off the Rickenbacker Causeway which is the bridge between the mainland and Key Biscayne. Miami Seaquarium is located here. Miami Seaquarium: Miami Seaquarium is a marine-life entertainment park featuring eight marine animal shows and presentations. Lolita, the Killer Whale, bottlenose dolphins and Salty, the Sea Lion are some of the animals it is home to. Visitors are allowed to interact with dolphins or walk underwater among tropical fish for additional fees. Everglades National Park Everglades Alligator Farm: The Everglades is the third largest National Park in the Continental U.S and also a UNESCO World Heritage site. Home to more than 2,000 alligators, the Everglades have been a part of Florida history for as long as Florida has had a history. A trip to Everglades Alligator Farm includes a thrilling airboat tour of the surrounding river of grass, a walking train around the farm to see alligators, crocodiles and exotic snakes. Shark Valley: Shark Valley is part of the Everglades and is a 45-minute drive from Miami. Rent a bike and travel the 15-mile loop that makes up Shark Valley. Get close to the wildlife here that includes alligators, ibis, raccoons, wood storks and spoonbills among others. If you want to play it safe, opt for the two hour tram tour led by trained naturalists. Downtown Downtown Miami:Located right in the heart of Miami between the busy Brickell area, the beaches and rest of the mainland, Downtown is the perfect place to start your night. The famous American Airlines Arena that is home to the ‘Miami Heat’ of NBA and the Adrienne Arsht Center well known for its Opera and Broadway shows are located in the Downtown. Of course for all the club goers, Miami downtown has some of the hottest and diverse clubs in the world. It is here that you can eat atthe finest restaurants, dance in the hottest clubs, admire the iconic skyline and lose yourself in the beautiful views of Biscayne Bay! Key west Island Key West: No Miami holidays are complete without a journey to the Island of Key West. It is a day trip from Miami city. The 150-mile drive to the Key West is one of the most scenic and great American road trips. Once you are in the island, visit the Mallory Square; take a glass-bottom boat ride visiting the coral reef and snorkel in the blue green crystal clear waters of the Key West. It is the southernmost point in the continental USA between Atlantic Ocean and Gulf of Mexico. The lovely drive is one the unique experiences you will have in Miami. Coconut grove Village west:It is a lovely bayside village situated on Biscayne Bay. Laze around the streets of the village consisting of sidewalk cafes, pretty galleries and interesting boutiques. Vizcaya museum and gardens: It is the former villa and estate of businessman James Deeringthat is located on Biscayne Bay in the Coconut Grove neighborhood of Miami. The architecture of this stunningly beautiful American villa was influenced by Veneto and Tuscan Italian Renaissance models. The vizcaya museum contains more than seventy rooms of distinctive architectural interiors decorated with numerous antiques, with emphasis on European art. The villa, museum and the extensive Italian Renaissance gardens altogether make it a charming place to visit. City of Sunny Isles Beach Sunny Isles Beach: With two miles of pristine, white sandy beaches facing the luxurious resorts, Sunny Isles Beach is considered Florida’s Riviera for good reason. Whether it’s lounging poolside in a fancy oceanfront cabana or sinking your toes in the sand, Sunny Isles Beach offers clean, un-crowded and relaxing beaches perfect for a romantic getaway. If you are looking for a quieter, relaxing vacation stay then this is the place to be. Watson Island Jungle Island: It is an interactive zoological park in Miami. One can see a combination of animal and bird life like lions, panthers, lemurs, orangutans, parrots, flamingos, kangaroos and many more. Interactive sessions are available for extra cost. Shopping in Miami Aventura Mall consists of top U.S stores like Nordstrom, Bloomingdale’s, Macy’s, JCPenney and many more that sum up to more than 300 specialty retailers. Shop and chill at this mall which also features a variety of restaurants and a movie theater. A mix of upscale and casual shopping defines Miami International Mall, located near the airport and offering the favorite stores of locals. For luxury shopping head to the stylish village of BalHarbour featuring stores like Chanel, Gucci, Ralph Lauren, Dolce Gabana and many more! You could also catch one of the many fashion events held at this place. Bayside Marketplace blends shopping with pleasure as national retailers share space with culturally distinctive merchandise. And it doesn’t stop at shopping as it offers great seafood and Latin restaurants, all overlooking the lovely Biscayne Bay. At Coconut Grove’s Cocowalk, shop in the sun and dance under the moon! This open-air shopping, dining and entertainment destination has the ambiance of a European town square. When the sun sets, Cocowalk heats up with live music, bars and restaurants. Street-smart shopping in Downtown is one of the delights of Miami. It is home to one of the nation’s largest jewelry districts and hundreds of retailers. Clothes, accessories, electronics, sporting goods, cameras, cosmetics- you name it, they sell it! Designer shopping on the streets of South Beach, whose Lincoln Road, Espanola Way and Ocean Drive stores provide a unique shopping experience, is a must do. In a place that offers souvenirs to gifts, books to jewelry, fashion to art, chocolate to cheese, you are bound to walk away with something special. How to reach Miami: Miami International Airport (MIA), located west of the city is an important hub for traffic between Europe, North America and South America. If you are travelling from one of the U.S cities, then Fort Lauderdale International Airport is a better choice. It is about 30 minutes north of Miami, smaller and less trafficked than MIA. Amtrak’s (train)Silver Service operates trains to Miami from New York, Washington D.C and other cities. Drive to Miami through its three main highways, I-95, I-75 and U. S. Highway 1. How to get around in Miami: Renting a car is a comfortable option to travel in Miami. It is advisable to do so from Miami International Airport as the city has only a few car rental companies. Hiring a Taxi too is a good option especially in North Miami Beach. South Beach Local bus service is one of the cheaper ways to get around in the area of South Beach. It runs every 10-15 minutes throughout the day, is air-conditioned, clean and safe. Metromover is a free mass transit train system in Miami. It serves Downtown Miami, Brickell, Park West and Omni neighborhoods. It s the best way to travel within Downtown Miami. Miami Hop-on Hop-off is another great way to visit the entire city as it covers major attractions like Downtown, Miami Beach, Coconut Grove, Coral Gables and more. Top areas in Miami: South Beach: South Beach is more than just white sand beaches and art deco buildings. This is a perfect place to stay for anybody who is vacationing in Miami. From world-class boutiques, casual beachside dining to great nightlife, it is a hotspot in every way. Miami International airport: It is a fast-growing area with hotels and corporate offices. It is minutes away from several popular tourist attractions in Miami. Downtown Miami: Downtown with its iconic skyline, historic shopping arcades, dining options with variety of culinary styles and of course amazing views from everywhere is the most popular place in Miami. This is a place where work meets play. Little Havana:This Cuban neighborhood gives you the opportunity to enjoy the life of Cuba. It is a good place to stay for budget travelers as many Miami hotels are located here. Wake up and have the amazing Cuban breakfast, dance to salsa music that you keep hearing throughout the day from unseen sources, buy in one of the many street shops, eat to your heart’s content in Cuban restaurants and learn a little Spanish! That’s Little Havana for you. Coconut Grove: Coconut grove is a very pretty bayside village within the urban dynamic of Miami. It is the oldest continuously inhabited neighborhood of Miami. It is filled with sidewalk cafes, galleries and boutiques. You can also relax in one of its many parks. Coral Gables: Coral Gables located southwest of Downtown Miami is one of the most desirable and old-fashioned neighborhoods in the area. Sunny Isles Beach: Have an opulent Miami holiday by staying in one of the finer resorts facing the Sunny Isles Beach. Relax in a spa or on the clean un-crowded beach with your loved ones. Bal Harbour:Balharbour is a village with upscale hotels and condos offering oceanfront views and resort spas in a quiet and relaxing environment. Apart from shopping and fine dining, the village also offers complimentary fitness classes on the beach for guests of local hotels. Key Biscayne: Surrounded by many attractions and a world in itself, Key Biscayne is away from the troubles of the mainland. Stay in one of the many ocean facing resorts located here to make your trip even more memorable. Homestead: Located close to Key Biscayne and Everglades National Park and home to the NASCAR race track, this place is fascinating and unique. Thank You!

Technology’s Impact Essays -- Communication Internet Technological Pap

Technology’s Impact Is the outgrowth of technology really a threat to college student? â€Å"Hey are you in the room, Ashley?† Kate knocks the door. â€Å"Hey I forgot my key, will you open the door for me,† Kate shouted. After five minutes, Kate went next door and knocked on her suitemate’s door. Her suitemate opened the door for her. She went through the bathroom, and reached to her own room. As she opened the door she was shocked; actually there was more of an angry expression on her face. â€Å"Ashley! Why didn’t you open the door for me? I told you I would be back in five minutes and I wasn’t bringing my key with me. Why did you lock the door? Didn’t you hear what I said? Now would you get away from your screen? I think we need to talk! We never talked since you setup your computer. I think we have a lot of problem now, we need to talk!† Again and again Kate repeated her phrase. Ashley didn’t say a word and her hands kept punching her keyboard. Then she suddenly started to laugh. â€Å"Why are you laughing? What is so funny?† Kate shouted. Ashley didn’t say a word and kept punching her keyboard and kept giggling. Realizing that Ashley was IMing her internet buddies, Kate shrugged and left the room. This is what I personally observed in James Madison University . It seems that the technology is taking control in our communication world. We hardly have any face-to- face conversation anymore because we stare at the screen most of the time. I read the article Luddite vs. Fetishist which was interesting. I then had the opportunity to create a survey to find out what our attitude toward technology is and how we really are addict to it. Bill Henderson in his publication Luddite vs. Fetishist stated that computer and tech... ... this was a very limited survey that I only gave out to 20 people for each section of my survey. In some of the questions I asked in the survey the result did not vary much. Therefore, in future investigations adding ten more questions and giving out fifty surveys will have a much more accurate result. Also, I need to get a variety of majors because a computer major is going to have more of a passion for technology than an english major. I could have asked more demographic questions for background information as well. As Kate left the room, Ashley slowly selected her away message for AIM. She then opened and checked her email once again to make sure she did not miss any messages. Last, she gathered her books and left the room. On the screen, her away messages said, â€Å"At class, leave your message and I will get back to you A.S.A.C (as soon as my class is over).† Technology’s Impact Essays -- Communication Internet Technological Pap Technology’s Impact Is the outgrowth of technology really a threat to college student? â€Å"Hey are you in the room, Ashley?† Kate knocks the door. â€Å"Hey I forgot my key, will you open the door for me,† Kate shouted. After five minutes, Kate went next door and knocked on her suitemate’s door. Her suitemate opened the door for her. She went through the bathroom, and reached to her own room. As she opened the door she was shocked; actually there was more of an angry expression on her face. â€Å"Ashley! Why didn’t you open the door for me? I told you I would be back in five minutes and I wasn’t bringing my key with me. Why did you lock the door? Didn’t you hear what I said? Now would you get away from your screen? I think we need to talk! We never talked since you setup your computer. I think we have a lot of problem now, we need to talk!† Again and again Kate repeated her phrase. Ashley didn’t say a word and her hands kept punching her keyboard. Then she suddenly started to laugh. â€Å"Why are you laughing? What is so funny?† Kate shouted. Ashley didn’t say a word and kept punching her keyboard and kept giggling. Realizing that Ashley was IMing her internet buddies, Kate shrugged and left the room. This is what I personally observed in James Madison University . It seems that the technology is taking control in our communication world. We hardly have any face-to- face conversation anymore because we stare at the screen most of the time. I read the article Luddite vs. Fetishist which was interesting. I then had the opportunity to create a survey to find out what our attitude toward technology is and how we really are addict to it. Bill Henderson in his publication Luddite vs. Fetishist stated that computer and tech... ... this was a very limited survey that I only gave out to 20 people for each section of my survey. In some of the questions I asked in the survey the result did not vary much. Therefore, in future investigations adding ten more questions and giving out fifty surveys will have a much more accurate result. Also, I need to get a variety of majors because a computer major is going to have more of a passion for technology than an english major. I could have asked more demographic questions for background information as well. As Kate left the room, Ashley slowly selected her away message for AIM. She then opened and checked her email once again to make sure she did not miss any messages. Last, she gathered her books and left the room. On the screen, her away messages said, â€Å"At class, leave your message and I will get back to you A.S.A.C (as soon as my class is over).†

Claim of Fact Essay Essay

With the biggest GDP, prestigious universities, and a multitude of successful entrepreneurs, the United States has always been considered one of the leading countries in the world. Unfortunately, with other countries outdoing the United States in education, this notion is quickly changing. In recent years, students from other countries have been surpassing the United States academically and have proven that they are the future of the world. Researchers have found many differences in the school systems in foreign countries compared to those in the United States; however, the main reasons America is being trumped by students in other countries are because of the lack of parental support at home and the use of technology in schools. With test scores to prove this change in academic hierarchy, it has become obvious that other countries are outperforming the United States. Each country was compared and ranked based on scores of the 2011 Progress in International Reading Literacy Study and the Trends in International Mathematics and Science Study. Multiple countries, such as Hong Kong, Russia, and Finland, scored above the United States in reading, math, and science. The United States is still one of the top thirteen educational systems in the world; however, they are lagging behind and are being consistently outranked (Khazan). One reason for this differentiation in test scores is the ways in which school systems are set up. For example, in Finland, the country with the â€Å"best performing education system,† â€Å"schools assign less homework and engage children in more creative play,† which is the opposite of schools in America (Dillon). At the rate that these countries are exceeding, with student s ahead of American students by one whole school year, those from places such as Hong Kong, China, and Finland will soon be the top entrepreneurs and leaders of the world. One of the main reasons that students in other countries are more successful academically is because of parent involvement. According to the University of Michigan, â€Å"parental involvement is a critical component to a child’s educational experience† and â€Å"it is proven that greater involvement in a child’s education can foster more positive attitudes toward school, can improve homework habits, increase academic success and can reduce dropout  rates† (â€Å"Comparing). Parents in other countries, such as China, ensure that their children understand and complete their homework, while parents in the United States play a more passive role. This is because many parents in the United States are among the working class and not present when their children return from school. Parent involvement helps children succeed in school, leading them to continue on to college. Today, â€Å"the odds that a young person in the U.S. will be in higher education if his or her parents do not have an upper secondary education are just 29%† (LaRock). This proves that parents in other countries are more supportive of higher education and encourage their children to attend even if they did not have the chance. In order to ensure that the United States can redeem itself and once again be a top nation academically, American parents need to be more involved with their children. Another reason that the United States is being surpassed is because of their lack of use of technology in the classroom. As a nation, America should be placing the newest technology in schools in order to ensure that children are keeping up with the technological advances of the world and progressing at the same or higher pace than other students. As Dr. Michael Mills states, â€Å"‘apart from the engagement aspect of using technology, students must master the digital literacy skills necessary to thrive in today’s society and workplace’† (Lawrence). As technology quickly becomes the basis of the world, children need to be familiar with up-to-date versions. This will ensure that they can compete with other nations when entering the workforce. Schools in countries such as China agree with this idea and â€Å"[have] moved far ahead of almost every country in the world on measures of integrating technology into academic curriculum.† Many American parents believe that if their children are going to use advanced technology, they are more likely to use it at home than in school (Lawrence). With these ideas in mind, American parents are allowing their children to fall behind the rest of the nation; thus, they are contributing to the success of students in other countries. Although the United States needs to spend money on placing the latest technology in schools, there are valid reasons as to why they cannot do this. American school systems are based on standardized testing, which is  what they are forced to spend a majority of their budget on (Lawrence). Also, parents in the United States are not able to be home for their children as often because they are busy at work. Many would agree that this high number of working class parents is a key component to America’s success. However, these are not valid reasons as to why children in America should be allowed to slip so far behind those in other countries. As stated by the University of Michigan, â€Å"mothers in eastern Asian countries for example, will actually attend school in order to take notes for their children when they are ill and unable to attend themselves,† so why can’t mothers in the United States make at least half the effort? (â€Å"Comparing). If society continues to act this way, the future of the world will no longer be in the hands of Americans. With the lack of parental support in the United States and advanced technology in the classroom, America is quickly being outshined. Compared to other countries, their academics are suffering. In order to ensure that the United States remains a leading country in the future, these two aspects need to be changed. If nothing is done, the leaders of tomorrow will not be from the United States, but children who now live in countries such as China or Finland. Works Cited â€Å"Comparing U.S. and Chinese Public School Systems.† University of Michigan. Ed. Tara L. Van Schaack. N.p., n.d. Web. 20 Apr. 2013. . Dillon, Sam. â€Å"Many Nations Passing U.S. in Education, Expert Says.† The New York Times. N.p., 10 Mar. 2010. Web. 16 Apr. 2013. . Khazan, Olga. â€Å"Here’s why other countries beat the U.S. in reading and math.† The Washington Post. N.p., 11 Dec. 2012. Web. 17 Apr. 2013. . LaRock, J.D. â€Å"Education at a Glance: OECD Indicators 2012.† OECD. N.p., n.d. Web. 16 Apr. 2013. . Lawrence, Julia. â€Å"Chinese Education Technology Efforts May Surpass America’s.†Ã‚  Education News. N.p., 3 Apr. 2013. Web. 15 Apr. 2013. .

Cost Allocation

Cost allocation for indirect costs Cost Pool – Set of costs that are added together before being allocated to cost objects on some common basis Cost Driver/ Allocation base Cost Object Cost Driver Rate = Total Costs in Pool/ Total Quantity of Driver Where total quantity of driver = practical capacity of driver Cost of excess capacity = Cost Driver Rate * Excess capacity Predetermined overhead rate – cost per unit of the allocation base used to charge overhead to products. Predetermined overhead rate=Estimated overhead/Estimated allocation base One-stage allocation system Single cost pool – Entire manufacturing overhead * Single allocation base / cost driver-Direct materials cost/ Direct labor hours/ Direct labor cost/ Machine hours/ etc. * Predetermined Overhead Rate or Burden rate = Total manufacturing overhead / X * Where X = Total Direct materials cost or Total Direct labor hours or Total Direct labor cost or Total machine hours used * Total product costs of A = Direct materials cost + Direct labor cost + allocated overhead cost where allocated overhead = Burden rate * # of machine hours used by ADisadvantage: Assumes that all products consume direct labor (or other driver) and overhead in the same proportion. Two-stage allocation system and Product Costing Overhead costs are divided into different cost pools. Each cost pool has a cost driver (allocation base). * Split manufacturing overhead into more than one cost pool (e. g. create 2 cost pools whose costs add up to total manufacturing overhead cost) * Calculate burden rate Cost pools| Cost Drivers|Overhead related to direct materials| Direct materials Cost| Overhead related to direct labor hours| Direct labor hours| Overhead related to direct labor cost| Direct labor cost| Overhead related to machine-hours| Machine hours| Advantage: * Provides most accurate cost information * Cost system captures differences in the way overhead is consumed in different parts of the production process Disadvantage: * Cost of the system redesign may be high. The selection of an optimal cost system is based on trade-offs between increased accuracy and the cost of system redesign.Predetermined Overhead Rate or Burden rate = Overhead cost related to direct materials/ Total Direct materials cost OR Overhead cost related to direct labor hours/ Total Direct labor hours OR Overhead cost related to direct labor cost/ Total Direct labor cost OR Overhead cost related to machine hours/ Total machine hours used Total product costs of A = Direct materials cost + Direct labor cost + allocated overhead cost where allocated overhead = Burden rate per machine hour * # of machine hours used by A + Burden rate per direct labor $ * direct labor cost of ADepartmental overhead rate – Rates based on a department's direct and indirect overhead costs and some measure of the department's activity, such as the department's machine hours. Departmental rates are more accurate than plant-wide rates when a company manufactures diverse products requiring a variety of processes. Allocate overhead on a plantwide basis using machine hours – Burden rate per machine hour = total overhead costs of all departments/ total machine hours used by all departmentsAllocate overhead using department rate with machine hours as the allocation base – Burden rate per machine hour = Overhead costs of a department/ Machine hours used by that department Activity Based Costing 1. Identify activities, and identify overhead costs for each activity 2. Identify the cost drivers for each activity 3. Compute cost driver rates (cost per driver unit)= activity overhead cost/ total driver volume 4. Allocate costs to cost objects Overhead costs allocated to A = cost driver 1 rate * cost driver 1 volume for A + cost driver 2 rate * cost driver 2 volume for AABC Costs and Benefits Costs are very high if: †¢ You have a large number of activities, none of which dominate †¢ You do not know/unders tand your activities †¢ Your activities are changing quickly and dramatically †¢ You do not have any sort of ERP system in place Benefit: * Detailed Cost break-down at activity level can manage costs at activity level, or charge customers for their activity use * More accurate information * Flexibility in Choice of Cost objects * Flexibility in Types of Companies/Organizations this works for such as Product companies, Services, Non-profitsSymptoms of faulty accounting system †¢ The outcome of bids is difficult to explain †¢ Customers do not complain about price increases †¢ Competitors’ prices appear unrealistically low †¢ Profit margins are hard to explain †¢ Products those are difficult to produce show high profits †¢ Operational mgrs want to drop products that appear profitable †¢ Some departments are using their own accounting system †¢ The accounting department spends a lot of time on special projects †¢ Product cost s change because of changes in financial reporting RegulationsCommon Cost Allocation Systems Plantwide/Company-wide Cost System (â€Å"Peanut-Butter†) – Typically 1 cost pool – â€Å"burden rate† based on 1 cost driver (1 stage†¦) Department Allocation Method – Typically 1 cost pool per department – cost driver for each department (testing rooms in Seligram) 2-stage Cost System with Logical Cost Pools – Typically at least 1 cost pool per department, but might split more carefully (For example, what if Seligram’s electronic and mechanical testing had all been in 1 room? ) Direct cost can be directly traced to specific cost objects, in an economically feasible way. Example: direct materials, direct labor, etc. * One-stage costing system (â€Å"Peanut butter†): pool all indirect costs together, use a single cost driver. inaccurate. * The Seligram case: in the original costing system, â€Å"burden was grouped into a si ngle cost pool†, they use a single cost driver â€Å"testing and engineering labor dollars† * Two-stage costing system: first stage, costs are traced/allocated to cost pools (at least two).Second stage, costs are allocated from cost pools to cost objects using cost drivers. * The more cost pools, the more accurate your cost numbers, but the more costly to track. * The Seligram case: the costing system proposed by the accounting managers is a two-stage system. * Stage 1: burden is traced to two pools: (1) burden related to admin and technical functions; (2) all other burden costs * Stage 2: pool 1 will be charged on a rate per direct labor dollar. Pool 2 would be charged based on machine hours. Sometimes firms are already using two-stage costing, but they need to add new cost pools. * Add a new category * Divide current pool into subcategories * The formula for cost driver rates: total costs in pool / total quantity of driver * Activity-Based Costing system: 1 cost pool for each major activity performed in the company. * Idea is that resource usage is homogeneous within each activity, so the allocation is more accurate. * Disadvantage of ABC system: costly. * When NOT to use ABC system: when activities change quickly, when there is no ERP system in place

What are the Standard Book Sizes in Publishing • Your Guide to Trim Sizes

What are the Standard Book Sizes in Publishing Your Guide to Trim Sizes What Are the Standard Book Sizes in Publishing? Glance at the nearest bookshelf. Have you noticed that books come in all shapes and sizes? Contrary to popular belief, this isn’t because publishers are out to obliterate the perfect symmetry of our bookshelves. The truth is that book sizes vary based on each individual book - and publishers determine these sizes based on economic, practical, and artistic factors.If you’re a self-publisher planning to produce physical copies of your book, you might be wondering if this should matter to you. The answer: yes. Your choice of book size will not only affect how you go about typesetting your manuscript  but your audience’s reading experience and your potential profit margin.In this post, we’ll take you through the standard book sizes in the industry, why they’re important, and what should be on your mind as you pick out the best trim size for your own book.What is trim size?â€Å"Trim size† is essentially the publishing term for â€Å"book size .† After each copy is printed and bound, the book is mechanically â€Å"trimmed† so that the size of every page is uniform. The trim size relates these dimensions, in Width x Height format.In the U.S., the trim size is denoted in inches; in Europe, it’s in millimeters. For future reference, we’ll be using the U.S. format and talking about U.S. book sizes in this post.Why does trim size matter?Asking why you should care about your book’s trim size is akin to asking, â€Å"Why do people make a big fuss over the iPhone’s shape?† You want a phone that’s sleek and a joy to grip - not an awkward clunker. In much the same way, you can boil the importance of trim size down to three things: reading experience, marketability, and cost.Trim size determines a book’s presentationIf you imagine your physical book as a house, then the trim size is its footprint. It bolts in the size of your â€Å"real estate,† and influences bot h the interior and exterior of your book. If your physical book is a house, then the trim size is its footprint In a nutshell, the trim size dictates your page count. The smaller your trim size, the more pages will be required for your content. It also impacts your book’s spine: the more pages in your book, the thicker its spine will be - and the more substantial it will appear on the bookshelf. Your choice of trim size will also assert a ripple effect on most aspects of your book’s interior. How many words will fit comfortably on a page? How wide can your margins go?When you’re typesetting your book, you’ll need to maneuver a number of ingredients on the page: everything from the baseline grid to the size of your font. The page trim size is one critical part of this complex balance - and the first you'll need to decide - that will create a beautiful book. For our review of four major print-on-demand services, check out this post.If you want to experiment with book sizes and the way they might impact your typesetting choices, the Reedsy Book Editor allows you to do so for free. The Editor also provides four popular trim sizes for formatting (4.25 x 6.87 in, 5 x 8 in, 5.5 x 8.5 in, 6 x 9 in).Having some real-life examples at your side, you should get a better sense of which trim size is best for your book. And if you find yourself truly struggling to pick between book sizes (particularly for those working on illustrated content or unique products that require the right paper and format), why not reach out to a professional book production manager for some advice? Their expertise in these matters is unmatched, and they’ll be able to polish your project - especially if you’re working on an image-dependent book that must appear professional on bookshelves.Trim sizes, with all their complicated, similar-sounding numbers can b e confusing - but they're worth wrapping your mind around if you keep the end product in sight: a beautiful book.

buy custom An Extensive Research on the Novel ‘A Farewell to Arms’ essay

buy custom An Extensive Research on the Novel ‘A Farewell to Arms’ essay A farewell to arms is a novel written with a clear intention of enlightening the readers of the real events that happened during the Second World War. It depicts a clear reflection of circumstances that happened during that time. The author narrows these events through the experience of a single individual: Henry Fredric. Henry is both the protagonist and the narrator. The novel is a true reflection of human thinking and way of handling situations. The different characters that are used by the author when the story unfolds depict the different kinds of individual in the society and how they behave in case of difficulties. The main objective and purpose for this research would be to unravel the mystery behind peoples behavior when they are faced with pressing matters and in this case our focus would dwell upon war. The assignment would explain the reason behind why people chose to act the way they do despite the fact that they never intend to act in that manner. Moving forward, the research would expound on the authors way of thinking especially when he decides to explain the philosophy behind the different challenges faced by human beings and the choices they make in the long run. It would be wise to state at this particular juncture that after reading the whole novel, the reader is able to comprehend that the whole story revolves upon the analysis and evaluation of Hemingways philosophy about life in general. He successfully deploys the characters with different roles so as to achieve his way of thinking. For instance, he vehemently develops the character Henry to depict the different stages of life as explained by his philosophy. Hemingways philosophy holds that the world lacks a regulator and that there is no God or any other superhuman being that watches over man and so his ways are never ordered or receive any form of justice. It states that the world is unconcerned and at times it goes to the extent of being unfriendly to challenges experienced by man. In the novel, this form of unresponsiveness is portrayed by war: which is an eventual fruitless struggle of human beings against fellow human beings. As much as people engage in war, there are no definite winners and there is lack of justification for the human lives taken by the same war. Both the Henry and Catherine are channeled to accept this fact of life despite the fact they seem not to agree. Henry for instance retorts that he will not die since the war has nothing to do with him. He feels that his work only involves driving the wounded back to the hospital and therefore he isnt linked directly to the war. The opposite of this happens when Henry is in fact sent to the frontline to pick the wounded and falls prey to the war. A metal shell blasts upon where there seated killing one of his co-workers while he escapes death with serious wounds on his legs. He also becomes victim to the war when he is mistakenly confused for a Germany soldier and is captured ready for execution. Although, he manages to escape, he learns that life is always upon his shoulder even when he is not aware. This forces him to accept the decisiveness of each living thing which is death. In his other book For Whom the Bell Tolls which is a story about a mission focused on blowing up a bridge during the Spanish civil war, a wounded American soldier has offered to stay behind in order to impede the Spani ards soldiers while his fellow men flee. He is in the mountains when the day arrives and he clearly knows that he will be killed in the long run. He his reminiscing about his death: You have had much. There are many worse things than this. Everyone has to do this, one day or another. You are not afraid of it once you know you have to do it, are you? No, he said truly He looked down the hill slope gain and he thought, I hate to leave it, is all. I hate to leave it very much and I hope I have done some good in it. I have tried with what talent I had. I think it would alright to do it now? Dont you? Jordan asks himself. No it isnt. Because threes something you can do yet. As long as you what it is you have to do it? As long as you remember what it is you have to wait for (Hemingway, pg 56-76). This xcerpt from the book clearly indicates that Hemingway was a true believer to his own philosophy. He always portrayed the image of death as the destiny of each living being and that it was best if every human being met their death face on rather than sit waiting for it to come. It is evident that the authors main purpose is to prepare people to their finality. In an article by Reese (pg 1), it records that Heming was at one point diagnosed with loss of memory and he wanted to commit suicide with a shotgun while at his residence in Idaho. Perhaps he had figured out that his mind was fading away rendering him worthless since major asset of any writer is his or her memory. He probably knew he was not going to write again and therefore the bravest step he had to take was to go to his death just as he thought he lived his life. For him there was nothing left to be accomplished nothing that he could remember: his words came back to him when he was still receiving treatment for depression that had interfered with his memory: a vital part of his life. When Henry arrived from leave, he recalled that it didnt matter whether he was on leave or not anything had changed while he was away and for that reason there was no point of living at all. Catherine is also perceived falling prey to this philosophy when she decides to move on from the death of her fianc by whom she had been engaged for eight good years. She explains that her fianc was already dead and it was the end of everything. She was not ready to spend time mourning him in fact she was ready to move into another relationship altogether. Life, according to her, is busy doing whatever it pleases to do and by her living its merely because she is vehemently struggling against the mysteries of life itself. Passini is the only character depicted to have made moves to protest the war and it becomes no coincidence that he is the only one who got killed in the same war. He made moves to quit the war but eventually dies for quitting the fight. The author successfully uses war to symbolize life in the sense that in order to stay alive an individual is expected to fight back war till the end of times and the moment an individual decides to quit fighting it basically imply that he or she is ready to die. As way of driving the point home, Hemingway exposes a scenario of an old man lying by the side of the road tired from his consistent attempts to get out of the army. The war wont let him leave unscathed and makes him its casualty that is awaiting death. It is completely clear that in order to survive someone has to be in the war and must also be armed to the fullest so as to live to the next day, failure to this its depicted that a person becomes as worthless as the dead. According to a review made by Lorcher (pg1) on the book The Old Man and the Sea, he recalls that Hemingway had a way of instilling his philosophy of life into the minds of the readers, he expounds further to say that Hemingway did put the certainty of death and struggle so that people could demonstrate their value in life. He successfully manipulates, the character, Santiago to struggle despite his opponents proving unconquerable. Santiago goes ahead to fish for the eighty fourth time despite the fact that all those times he never caught any fish. Even when Santiago finds fish, sharks attack his catch and he resorts to fighting them without any sign of retreating: he clearly doesnt know when to quit. When Santiago gets deserted by all his allies, he resorts to isolation and heads for a fishing expedition to catch big fish, this entire struggle fails terribly but Santiago is not ready to quit lest he dies. From this excerpt it is clearly wise to say that Hemingway absolutely admired any struggle made in order to survive the hard times. Henrys affair with Catherine is at first depicted as holding no water. Henry explains that it did not matter what he was getting into he was only having sex. He later falls in love with Catherine a clear indication that he was also a living human being that needed to enjoy the fruits of the struggle. He enjoys this fruits for sometime until Catherine dies at the hospital while giving birth. The death of Catherine is used to depict her finality in life: death. While she was still alive, she vehemently struggled hard by treating the wounded from the war but despite all this hardships she succumbs to death. The death of Catherine made Henry loose focus with his own struggles and despite the rain he walks back to the hotel without even noticing that he was being rained on. Hemingway use rain as a symbol for challenges and sadness. It does only when it rains that bad thing happen. For instance, in chapter one, there is the mention of permanent rain that has poured for a long period time bringing casualties with it. At a time when the Italian army was contemplating defeat a huge amount of rain poured causing mud to spread allover. With this rain came chaos and confusion for both the participants and non participants of war. Vehicles got stuck and Henry with his team decided to use a side road that lead to their arrest and some of his men were later killed by the gun. Rinaldi a close friend to Henry is a man that does not keep up with the struggle; in fact the moment he got depressed, he did resort to drinking and made numerous sexual encounters so as to relieve his pains and plight. He is portrayed as a man that does not care at all about what the world holds, however; this attitude toward life changed afterwards as Hemingway made sure that the character adjusted to the struggle (Mullik, pg 8). The relationship between Henry and Catherine stirs a disagreement with Helen (a close friend to Catherine), and even though she greatly disapproves their relationship, she always make an effort to support them. This clearly indicates that she did have high regards for personal values as human being: She did not allow morality to cloud her judgment. This is a clear reflection to Hemingways philosophy of life that distorts the existence of such things as morality and justice. He argued that the world was there to take full advantage of mans inabilities and plights. Morality was never the order of the day and individuals in the struggle were always expected taking the world as it was. While in Switzerland, Catherine and Henry enjoyed the tranquility of domestication, they felt as if they had been released from the bondage of war. This feeling however does not last when Catherine immediately goes into labor and her baby fails to be delivered normally paving the way for a caesarean to be performed that kills both the baby and the mother (Catherine). The deeper meaning for this kind of occurrence, as par the philosophy of life was the fact that no one got to enjoy anything while still living in the universe. Goods things were never meant to last for long and therefore individuals were subjects to all forms sad occurrences that happened. There was always to be struggles all along and if there if any proof of an individual trying to quit then war had a way of dealing with him or her. Hemingways novels exhibit metaphysical interests in human beings in relation to nature (Rama Rao, pg 4). And he has profusely used symbolic representations to depict human life and experiences which has vehemently used to convey the philosophy of life messages to the readers from different points of view. He did not see any interest living in this world where happiness was always outshone by violence and morality replaced with individualistic personal values. The kind of protagonists used in his stories were perceived by him to be heroes out of their individualistic honor, courage and endurance in a life full of anxiety and doubt that made them men ( Young, pg 158). In conclusion, its wise to state that Hemingway always had a unique way of presenting his work; he took his choice of style to another level so that his works conveyed the message intended to be passed across. In this research paper were able to successfully explore different works of Hemingway and our thesis statement did in fact prove that the Author always passed the same message (philosophy of life) although in different point of views and with different kinds of characters and settings. Buy custom An Extensive Research on the Novel ‘A Farewell to Arms’ essay

Helpful Lessons for Warm Fires in the Firewood Poem

Helpful Lessons for Warm Fires in the 'Firewood Poem' This Firewood Poem was written by the wife of World War I British Hero Sir Walter Norris Congreve.  Lady Celia Congreve is believed to have written it around 1922 for a published book entitled  Garden of Verse.  This particular verse expresses how information in the form of a poem can both beautifully  describe things and serve as a guide for burning wood. This poem fetchingly describes the value of certain tree species for their ability to provide or failure to provide heat from seasoned and unseasoned wood. Lady Congreve likely composed the poem using traditional English folktales passed down through the centuries. It is amazing how accurately and charmingly the poem captures the properties of firewood. The Firewood Poem Beechwood fires are bright and clearIf the logs are kept a year,Chestnuts only good they say,If for logs tis laid away.Make a fire of Elder tree,Death within your house will be;But ash new or ash old,Is fit for a queen with crown of gold Birch and fir logs burn too fastBlaze up bright and do not last,it is by the Irish saidHawthorn bakes the sweetest bread.Elm wood burns like churchyard mould,Een the very flames are coldBut ash green or ash brownIs fit for a queen with golden crown. Poplar gives a bitter smoke,Fills your eyes and makes you choke,Apple wood will scent your roomPear wood smells like flowers in bloomOaken logs, if dry and oldkeep away the winters coldBut ash wet or ash drya king shall warm his slippers by. Lady  Congreves Firewood Explained Traditional folk legends are quite often expressions of early wisdom acquired over time and passed along by word of mouth. Lady Congreve must have taken anecdotes from these to compose this very accurate depiction of the properties of wood and how different tree species burn. She especially pens praises for beech, ash, oak and aromatic fruit trees like apple and pear. Wood science and measurements of the heating properties of wood totally support her recommendations. The best trees  have a dense cellular wood structure that, when  dry, have greater weight than lighter woods. Wood that is dense will also have to ability to produce more heat over a longer period of time with longer-lasting coals. On the other hand, her assessments of chestnut, elder, birch, elm, and poplar are spot on and deserve her bad review. They all have low wood cellular densities that rapidly burn with low heat but few coals. These woods produce a lot of smoke but very little heat. Lady Celia Congreves  poem is a cleverly written but non-scientific approach to selecting firewood. It is certainly supported by the sound science of wood burning and heating values.

An analysis of the exploitation of innovation within an organisation Assignment

An analysis of the exploitation of innovation within an organisation through a commercially developed SOCIAL NETWORK service - Assignment Example 1-10; Kiron, Palmer, Phillips, & Kruschwitz, 2012, p. 51-60). There is higher acknowledgement of the interactions of people as they are the main platform upon which the business thrives. In particular, software and applications for social networking are easily gaining new use and are increasingly being exploited for commercial gains by both small as well as large enterprises (Baxter and Watson, 2012, p. 1-2). Although criticism has risen in the past that social media are strategically meant for the young generation hence would be partial if applied for business purposes, reality has worked to prove the contra of the argument. One such a company that has adopted the social structure for business and has done extremely well is the IBM Company ("How social networking increases collaboration at IBM", 2010, p. 32-35). This paper therefore intends to carry out an intensive analysis of IBM company exploitation of social network services for business gains. The report will have four main par ts, which are organizational learning approach, social media development, knowledge management features and the extent of subsequent innovation within the IBM Company. Traudt and Vancil (2011, p. 1-13) in investigating the IBM story concerning adoption and use of social software and applications for compared the rates and levels of deployment of the software within trading organizations and found out that the process was easily gaining momentum within many organizations. Organizations, which had already adopted the technologies, recorded realizing higher returns in productivity as well as realizing higher savings in time. However, it is to be noted that installation of social software serves as an enabler for transformation of a business into a social business unlike as otherwise would be thought as the actual social business. Commitment, time as well as effort in transforming a business into a social business

You will confront yourself and describe who you are by creating a Essay

You will confront yourself and describe who you are by creating a personal simile, in this case it needs to water - Essay Example Just as fresh water is limited in the surface of earth, I also have my own limitations because no one is perfect and the first way to change this is by acceptance. I am therefore like water as I am needed by everyone and adored by all. Water is used for cooking, drinking, irrigating land, growing crops, making other substances and drinks, cleaning, showering and washing among other uses. I can provide an endless list of the unending uses of water. It is as a result of these unending reasons that water is said to be life and people even dying for lack of it in some part of the world. These multiple uses ensure that people cannot leave without it and would do anything possible to have it. Just like the water has unlimited uses and importance for everyone, I also have unlimited importance wherever I am and hence turn out to be a great asset wherever I am. It is for this reason that I always want to volunteer my services and usefulness to all in every way I can without discrimination or prejudice. With this non-discriminatory attitude, I can work in any environment and with everybody without complaining but with patience, hard work, diligence and tolerance and in the ends success is always by my side. Water is amazing as it can transform its physical nature to other forms depending on the subjection to different elements. In its natural form, water is liquid. However, when subjected to extremely low temperatures, it condenses and then becomes ice which is hard and very solid. Extreme subjection to high temperatures turn it from liquid to vapor and escapes in the air unless trapped which then makes it to condense and turn back to liquid but which is more pure. I also change my attitude and energies depending on the environment I am in or that I am subjected to just like water. If my environment requires me to put in additional working hours or more classes in order to succeed, then I immediately change my

You will confront yourself and describe who you are by creating a Essay

You will confront yourself and describe who you are by creating a personal simile, in this case it needs to water - Essay Example Just as fresh water is limited in the surface of earth, I also have my own limitations because no one is perfect and the first way to change this is by acceptance. I am therefore like water as I am needed by everyone and adored by all. Water is used for cooking, drinking, irrigating land, growing crops, making other substances and drinks, cleaning, showering and washing among other uses. I can provide an endless list of the unending uses of water. It is as a result of these unending reasons that water is said to be life and people even dying for lack of it in some part of the world. These multiple uses ensure that people cannot leave without it and would do anything possible to have it. Just like the water has unlimited uses and importance for everyone, I also have unlimited importance wherever I am and hence turn out to be a great asset wherever I am. It is for this reason that I always want to volunteer my services and usefulness to all in every way I can without discrimination or prejudice. With this non-discriminatory attitude, I can work in any environment and with everybody without complaining but with patience, hard work, diligence and tolerance and in the ends success is always by my side. Water is amazing as it can transform its physical nature to other forms depending on the subjection to different elements. In its natural form, water is liquid. However, when subjected to extremely low temperatures, it condenses and then becomes ice which is hard and very solid. Extreme subjection to high temperatures turn it from liquid to vapor and escapes in the air unless trapped which then makes it to condense and turn back to liquid but which is more pure. I also change my attitude and energies depending on the environment I am in or that I am subjected to just like water. If my environment requires me to put in additional working hours or more classes in order to succeed, then I immediately change my

Determinants of Effective Tax Rate in Thailand Research Proposal

Determinants of Effective Tax Rate in Thailand - Research Proposal Example Tax changes can be analyzed, and thus a conclusion can be reached. Furthermore, the researcher has also been able to grasp a solid understanding of the tax concepts through the research, gaining important concepts like solid definitions and clear indications of the corporate tax burden and how corporations in Thailand are affected. Two important ideas will be analyzed through the literature; that of tax policy, and that of tax rules and the evolution of the corporate income tax. By taking a close look at these concepts, the researcher should be able to make an informed decision about the success of the corporate tax burden, and demonstrate the fact that the corporate tax reforms are allowing Thailand to become a more successful nation economically. First, when taking a close look at the corporate tax burden in Thailand, it is important to consider tax policy. Tax policy will allow the researcher to determine how Thailand's reforms are economically measuring up to other Asian nations and their economic reforms. A comparative analysis is always beneficial in allowing a researcher to see whether or not certain systems are successful, and this is also true of the corporate tax system in Thailand. There are a few helpful articles that describe this concept. In the article "Tax policy and reform in Asian countries: Thailand's perspective," Sujapongse presents a complete overview of Thailand's tax system. Within this description, the major taxes that are required by the central government, as well as the local taxes required by the local government, are discussed. Furthermore, the author also discusses more recent tax reforms, including the value added tax (VAT), which has replaced the business tax to customs tariff reform. The autho r also discusses current and modern day issues dealing with taxes, including the concepts of decentralization impediments, direct taxation, indirect taxation, and tax base. After this discussion, the author then proceeds to provide the researcher with a picture of the government's plans. Basically, the government is planning to use more and more technology in while handling taxes, thus allowing for Thailand to have e-government services and e-taxes. Furthermore, the "Roadmap for Tax Reform" is also discussed, and this helps to demonstrate the framework for future plans of taxation networks in Thailand. Tax issues are also discussed, and the author predicts the future of Thailand's ability to reform taxes. This author agrees with the concept of this research, and argues that Thailand is on path to effective corporate tax reform, thus benefitting the overall economy. The tax reforms, when compared to the economic success of other Asian countries, demonstrate that Thailand's economy is benefitting greatly from corporate tax reform, and doing much better when competing with other Asian nations in the corporate world. Furthermore, Thailand's focus on technol ogy and the future also demonstrate the nation's desire to become a key player economically on a global scale. This article therefore backs up the researcher's argument that corporate tax reform is allowing Thailand to improve its economy, and thus help it become more important economically in the world. Another article that helps the researcher take a closer look at tax policy is the article "Thailand: Tax Measures to

Discussion Question 2 Week 10 - Short- and Long- Run Impact Assignment

Discussion Question 2 Week 10 - Short- and Long- Run Impact - Assignment Example en in shared service centers); eliminate redundant information systems and unify multiple platforms; minimize inconsistencies in data definitions; automate manual processes; reduce the number of handoffs; better integrate far-flung offices and acquisitions; bring new employees up to speed faster; broaden responsibility for controls; and eliminate unnecessary controls† (Wagner & Dittmar, 2006, p. 1). 2. From the e-Activity above, analyze how easy or difficult it may be for officers and managers of organizations to stay in strict compliance with SEC rules and for consumers, investors, and regulators to detect errors. Then, determine at least one action that CEOs and boards can take to improve compliance. The 10Q of a company are actually defined as â€Å"a comprehensive report of a companys performance that must be submitted quarterly by all public companies to the Securities and Exchange Commission. In the 10-Q, firms are required to disclose relevant information regarding their financial position. The form must be submitted on time, and the information should be available to all interested parties† (Investopedia US, 2013, p. 1). The 10Q was likewise noted to be filed within 35 days after of the first three quarters. Therefore, it is tedious for officers and managers to stay in strict compliance due to the regularity and comprehensiveness of the information which should be disclosed and to be likewise disseminated to relevant stakeholders: consumers, investors, and regulators. Therefore, to improve compliance, since there is a standard format to the followed, accounting and finance personnel must regularly update their financial reports (which is actually done in the company’s books daily, weekly and monthly). As such, consolidating the figures on the required quarterly basis would be easier. For instance, a look at the 10Q of Amazon.com contains financial information and other information contained in 47 pages (Amazon.com, 2013). Thus, the wealth of

Reading Respond Essay Example | Topics and Well Written Essays - 500 words - 1

Reading Respond - Essay Example It starts with the childhood of Samson and covers all the important parts of his life, allowing the reader to track the evolution of the author and see what kind of obstacles he had to overcome on this path as a minister. One of the most interesting aspects of the source is the tone of the author. It is written in a way as if an old Indian is talking to you. Indeed, the text is able to convey the peculiarities of speech as well as worldview of the actual person. One would make no mistake that throughout the text the author is genuine and naà ¯ve, hoping for a better future for himself as well as the people who he works with. The source is crucial when it comes to understanding the process of spreading Christianity among Indians. It shows that way this particular religion was perceived by these people and what impact it had on those who adopted it. It is obvious that Indians were suspicious of the preachers and did not want to give up their old way. Nevertheless, when they were addressed at their own language, they saw that Christianity does not contain any danger for them and were eager to accept it. The text also tell a lot about the author, particularly the way he was able to combine his Indian worldview and Christianity. Indeed, though having adopted the religion of the white people, Samson did not stop being a true Indian. Having read the source, one is able to come up with several question. First of all, how would Samson interact with other Indian minister? It is possible that they may come up with some a more effective way to promote Christianity. Secondly, would Samson recommend all the Indians to convert to this religion or some of them should retain their ways? Indeed, he primarily addressed young and middle aged Indians and did not talk much about those who are of senior age. It must be noted that the source should be considered to be a reliable one since it reflects the inner thoughts of an Indian and

E-commerce and Its Importance in Business Dissertation

E-commerce and Its Importance in Business - Dissertation Example With the increase in the number of internet users, the popularity of e-commerce has been significantly increased by a greater extent. Customers and organisations are now much attracted towards performing e-commerce activities and are considering the use of internet as an important alternative over the traditional modes of business. In relation to the perception of e-commerce, the online marketing has provided a new paradigm to consumer behaviour. Online stores have offered customers with wide choice of products and convenient ways of shopping as well as payment modes (OECD, 1999). The emergence of e-commerce has relatively removed the barriers of customers and online traders to efficiently cooperate with each other irrespective of geographically distance. E-commerce enhanced the speed of business transactions and reduced the time that is consumed by the organisations while making business transactions. However, the intensified dependence on e-commerce has also raised significant conc ern over certain crucial factors like privacy along with security of customers’ vital information. ... The industries, markets and businesses are rapidly transforming themselves into technologically oriented from traditional approach due to extensive use of paper works that ultimately consumes much time while conducting any business transactions. Accordingly, the notion of e-commerce enhances the association between the customers and the suppliers and makes the buying as well as selling decisions of the customers more convenient to execute. Conversely, it can also be affirmed that e-commerce might pose serious impact almost on all the parties involved in a business transaction such as individual users, organisations, buyers and sellers (DeLone & McLean, 2004). Zhu (2004) proclaimed that the intensive use of internet imposes radical impact upon enterprise value chain system with respect to its inbound as well as outbound costs. Moreover, internet enabled initiatives undertaken by large companies will strengthen the online relationship with customers and will immensely help in dissemina ting product information, facilitating smooth product transactions, improving customer services and efficiently managing inventory electronically. Moreover, it has also been claimed that efficient use of e-commerce also intends to improve the utilisation of valuable assets by the organisations in the best possible way. Consequently, effective execution of precious assets will ultimately help the organisations to reduce their different costs, secure greater returns and enhance productivity along with profitability (Zhu, 2004). According to Pires & Aisbett (2003) e-commerce changes the behaviour as well as the attitudes of both the customers along with the suppliers within the marketplace.

Reading Respond Essay Example | Topics and Well Written Essays - 500 words - 1

Reading Respond - Essay Example It starts with the childhood of Samson and covers all the important parts of his life, allowing the reader to track the evolution of the author and see what kind of obstacles he had to overcome on this path as a minister. One of the most interesting aspects of the source is the tone of the author. It is written in a way as if an old Indian is talking to you. Indeed, the text is able to convey the peculiarities of speech as well as worldview of the actual person. One would make no mistake that throughout the text the author is genuine and naà ¯ve, hoping for a better future for himself as well as the people who he works with. The source is crucial when it comes to understanding the process of spreading Christianity among Indians. It shows that way this particular religion was perceived by these people and what impact it had on those who adopted it. It is obvious that Indians were suspicious of the preachers and did not want to give up their old way. Nevertheless, when they were addressed at their own language, they saw that Christianity does not contain any danger for them and were eager to accept it. The text also tell a lot about the author, particularly the way he was able to combine his Indian worldview and Christianity. Indeed, though having adopted the religion of the white people, Samson did not stop being a true Indian. Having read the source, one is able to come up with several question. First of all, how would Samson interact with other Indian minister? It is possible that they may come up with some a more effective way to promote Christianity. Secondly, would Samson recommend all the Indians to convert to this religion or some of them should retain their ways? Indeed, he primarily addressed young and middle aged Indians and did not talk much about those who are of senior age. It must be noted that the source should be considered to be a reliable one since it reflects the inner thoughts of an Indian and

Viola Assignment Example | Topics and Well Written Essays - 250 words

Viola - Assignment Example In describing her love for Orsino, she states that â€Å"†¦ she sat like patience on a monument. Smiling at grief. Was not this love indeed?† (II. iv. 60). This shows how sincere her love for Orsino was. She claimed that her state was desperate for her master’s love. Viola is also used to illustrate how violent and frustrating love can be. Although Viola, who disguises as Cesario, is in love with her master, she remains loyal to him. This makes Olivia, the Orsino’s lover, like her for her boldness, thinking she is a man. This makes Orsino accuse Viola (Cesario), of taking Oliviia away from him. This leads to a chaotic confrontation between Orsino and Viola. Shakespeare is thus able to portray the good and bad side of love through Viola. Finally, because of her disguise, Viola is able to influence other characters in the play. She is used to highlight the kind of love men have for women and vice versa. For instance, the fact that she acts as a man, she is able to reveal to the audience the kind of love that exists between Olivia and Orsino, and the feelings they have for one

Interpreter turns Essay Example for Free

Interpreter turns Essay One consequence of using an explicit utterance to stop Ð ° speaker is that an interpreter takes Ð ° turn to do so. Saying wait-Ð °-minute (or holdyour-turn) is not Ð ° turn initiated by Ð ° primary speaker. In managing discourse flow, interpreter’s become turn-taking participants to direct and allocate turns to the primary speakers. This is Ð ° kind of turn-taking that interpreters do. In this section, however, І describe two other kinds of turns taken by the Interpreter during this meeting. One kind of turn is to offer Ð ° turn; both of these are directed at the Student. The second kind of turn is an independent turn in which the Interpreter beckons the Student to say something. Offering Turns Offering Ð ° turn generally happens when Ð ° speaker has made an attempt to say something. In this first example, the Professor has the answering machine on, and the recording is playing. During that talk, the Professor turns and says, Sorry to the Student and turns back to look at the machine. The Student receives that interpretation, turns to look at the Professor, and brings up his hands as if to speak, but changes his mind. In ASL, this can be likened to someone saying, uhm and then saying never mind. As the Students hands go down, the Interpreter leans forward toward the Student, extends an open palm, and raises his eyebrows which in ASL signal Ð ° question. Although the Interpreter does not actually execute any sign (Ð ° grammatical unit), his gesture means, Do you want to say something? When the Interpreter offers the opportunity for the Student to take Ð ° turn, the Student refuses, and his hands lower, then the Interpreter returns to interpreting the answering machine so that the Student will know that the machine problem continues, Knowing that one primary participant is preoccupied and that people can work Ð ° machine and talk at the same time, it is reasonable to offer the Student an opportunity to say something. In the next example, again the Interpreter offers Ð ° turn to the Student. The Professor has just offered Ð ° final solution to the problem of when the Student should turn in his transcript. She has suggested that he make copies to pass out the next week to be included with the copies she will make of transcripts that is turned in today. As this portion winds down, both begin to utter short responses like ok and good. After the Student says WELL which could mean he thought of something to say, the Interpreter gesturesÐ ° slight lean forward, an open palm extended toward the Student, and eyebrows rose, as if to say Do you want to say something? Again, the Interpreter offers Ð ° conversational opening for the Student as if to say is there anything else you want to say? Again, the Student does not have Ð ° question or Ð ° content message so he just says, knowing that this topic is coming to an end, thats fine. What is interesting about offering Ð ° turn is that the Interpreter must take Ð ° turn to offer Ð ° turn. Both taking Ð ° turn and offering Ð ° turn are indicative of the complex nature of an interpreters involvement in the communicative process of an interpreted event. The Interpreters participation in the flow of discourse supports the findings of Berk-Seligson (199o), Metzger (1995), Wadensjo (1992, 1998), and others, suggesting that the nature of an interpreters rights and obligations bear intensive, continued study When, in other situations, do interpreter’s offer turns? And, how do interpreters know when to offer turns? Taking Ð ° Turn This segment is, perhaps, the most significant extract of talk from the entire meeting. Within this span, the Interpreter intervenes to beckon the Student to say something. This activity in the discourse process marks the potential breadth and scope of an interpreters ability to influence both the direction and outcome of this event. These decisions, more than any other, are indications of experience and the accumulated knowledge of how these social scenes should play out so that all participants experience an outcome that is satisfactory. This segment becomes Ð ° negotiation between Professor and Student, as the discussion of linguistic features in the transcript comes to an end, the Student asks if he should revise the transcript for next weeks class. The Professor wanted it today (Wednesday) but asks the Student if he could have it ready the following Monday. The Student told the Professor previously that he would be out of town for the weekend giving Ð ° presentation, implying that he cannot have it ready for Monday. The Student repeats this information, and the conversation comes to Ð ° halt. At this point, the Interpreter leans forward and executes Ð ° beckoning gesture to the Student. The Interpreter urges the Student to say something. When the Professor asks if the Student could give her transcript by Monday, the Student says, І get back from Rochester Sunday and stops talking, the Professor says ok and uhm and looks at the floor. The Interpreter already knows that the Student has said the wrong thing because the Interpreters uh as the Professor says ok is not Ð ° rendering of anyones talk, and he opens the possibility that there is more to be said. And, in fact, the Interpreter does not interpret what the Professor says; rather he leans forward and with Ð ° gesture bids the Student to talk. Right on cue, the Student does; he offers Ð ° solution: How bout Wednesday morning before class? The Interpreter, recognizing that, typically, American student’s do not tell professors no either directly or indirectly when asked to turn in an assignment, prompts the Student to say more, In so doing, the Interpreter takes Ð ° self-motivated turn and influences the outcome of this interaction. Practicing interpreters might suggest that this action by the Interpreter violates professional codes of conductthose concerned with interfering in Ð ° situation. But І would argue that the Interpreter has instead followed the first commandment of any interpreting code of conductto interpret the spirit and intent of Ð ° message. The Interpreter, knowing that the Student may not know or may not always be able to apply appropriate ways of speaking in these situations, has assisted the Student in behaving appropriately during this interaction. The Student spent all his academic years, up until now, in educational institutions geared toward Deaf persons, Ð ° state school for the Deaf and Gallaudet University, the only Liberal Arts University for the Deaf in the world. Although everyone he has encountered may not have known how to use ASL, theyve accommodated Deaf ways of speaking or have presented skewed versions of ways of speaking and behaving in traditional American institutions. As sociolinguists have argued, many ethnicities in the United States maintain their own ways of speaking and do not flourish in American mainstream situations. That interpreters offer turns and even take turns of their own alters the direction and perhaps even the outcome of interpreted conversational exchanges. The nature of this activity has only recently begun to be studied and, obviously, demands further study.

Toys R Us and the Nightmare before Christmas :: Personal Narrative Writing

Toys R Us and the Nightmare before Christmas When I tell people I worked at a toy store, they tend to respond with, â€Å"Ah, that’s so cool,† or â€Å"So, you got to play with toys all day.† I had been known to perfect my video game skills and snag action figures, but a toy store is not as fun as you may think. Children looked at me as though I was the epitome of fun and enjoyment as I offered assistance in my blue vest with a huge transfer of Geoffrey the Giraffe on the back. Parents came to me thinking I was an encyclopedia of dolls and board games. Though there was some truth to these assumptions, the three years I spent working in toys exhausted me, forced me to encounter some bizarre people, and exposed me to situations I could not have conceived would occur in a store for children. Most importantly it helped me gain an understanding of the diverse behavior exhibited by shoppers and allowed me to realize I have an incredibly high tolerance for ignorance. I officially became part of the â€Å"R Us family† when I started working for Toys R Us during the 1999 Christmas season. Prior to beginning my new job, I realized the difficulty in maintaining a smile and energy as hundreds of impatient, shop crazed parents destroyed isles of Legos and stuffed animals, while carting around crying infants, snotty toddlers and selfish adolescents. Regardless, I expected a personal reward in seeing children stand in awe of the mass amounts of toys the store kept in stock. Their happiness would bring me happiness. Plus, I would not have to get too involved with the children; they had parents that supervised them. I also felt a boost of Christmas spirit would be inspiring and much needed. How could I resist parents eager to buy Christmas gifts and children pointing out their favorite toys with smiles on their faces? Within the few weeks that composed the busiest shopping time of the year, customers were able to diminish my joy for the holiday season. My first anti-holiday experience occurred when I was learning how to run the registers. At this time, I was also learning that parents tend to feel a great need to please their children by purchasing the trendiest toys and by spending hundreds of dollars on Christmas presents. One such â€Å"guest,† as we are encouraged to refer to customers, a thin woman with fluffed brown hair, came through my lane with a cart full of toys.

Subjugation of Women Exposed in Amy Tans The Joy Luck Club :: Joy Luck Club Essays

Subjugation of Women Exposed in Joy Luck Club Is it fair to judge someone by their sex? In traditional Chinese culture, many judgments were made about a person just by observing their sex. The women was looked upon as an inferior being. They had little or no status in society, and little was expected from them. They were discriminated against when they tried to stand up for themselves. Chinese culture was customarily male dominated. The male was expected to do most of the work, and the woman was expected to stay at home with their mouth shut. This custom leaves an unwelcome feeling in a woman's heart. They feel like nobody cares, and it makes it much harder to live with an optimistic view on life. In the novel, The Joy Luck Club, by Amy Tan, Ann-Mei Hsu, Lindo Jong, and Ying Ying St. Clair are all women who grow up in a traditional China, where there is sexism. They deal with serious problems that corrupt their lives. Through perseverance and the passing of time their lives return to normal. Ann-Mei, Lindo, and Ying Ying subjugated by males because of their sex, and Chinese tradition. Ann-Mei is oppressed in many ways. Her mother is invited to spend time at the home of a wealthy merchant named Wu Tsing. During the night he comes into Ann-Mei's mother's room and rapes her. Despite emotionally scaring Ann-Mei this demonstrates the lack of respect for a woman in China. Ann-Mei's mother is forced into concubinage because of her lack of power as a women. She becomes the third wife. As a third wife she maintains very little status in the home of Wu Tsing. Ann-Mei's family disowns her mother because by becoming a third wife she has brought shame to her family. "When I was a young girl in China, my grandmother told me my mother was a ghost". Ann-Mei is told to forget about her mother and move on in her life. The fact that Ann-Mei is told to forget her mother because she has become something she could not control, is preposterous. She was raped and forced into concubinage. The lack of appreciation for a female causes this feeling of shame for the Mei family. Since rape and polygamy is accepted in China, it makes it appear that what Ann-Mei's mother has done is wrong, and what Wu Tsing did was right or normal.

Causes of communication problems Essay

It exhibits itself when team members always want to protect and defend own interests. There is no openness and communication is always argumentative with team members trying to outdo each other as regards explaining why they are right and their colleagues wrong (Peter, 1988). Different expectations: Divergent views on individual roles and responsibilities and authority structure results in tension and communication breakdown. Confusion: Chaos over roles, processes and responsibilities resulting from inadequate or inaccurate information can lead to loss of productivity and communication breakdown. Loss of momentum: Results when team members aren’t all working toward project success leading to a lag in project progress. Frustration ensues when some teammates feel they are being pulled back. The once smooth communication turns into one of finger pointing further aggravating the loss of momentum. Dissatisfaction: A project is headed towards doom when teammates find it is no fun going to work. Such a project is likely to be behind schedule and out of budget. Communication among project team is strained. Lack of commitment: Poor communication could result when team members are not fully committed to the project success (Peter, 1988). Unconscious incompetence: An inexperienced person in the team who doesn’t understand their limitations focuses mainly on the documentation aspect instead of dwelling on problem solving. This is because the team member should quickly learn to solve problems as they occur. Avoiding miscommunication Being receptive to mentoring: New job entrants should understand that they can benefit from learning from those who are older in the job. Managers should also avoid instructing new job entrants to do the difficult tasks as this is not conducive for one who needs to learn. Stress management: Close monitoring and periodic management of stress levels among project team will do justice to the overall performance of the project. A Stress-free team exhibits good communication (Peter, 1988). Stimulate fun: Monitoring the level of fun in the team and working towards stimulating the same is of importance to the success of the project goals. Proper communication is more likely to result. Quickly resolve issues: This ensures timely restoration of diminished project momentum to allow for project progress. Mechanisms for resolution of disputes should be known and utilized by all (Ferdinand, 1978). Make oneself a trusted leader: A leader who has 100% voluntary followers will initiate proper communication. The leader will offer a clear direction, decision making and problem solving if needed. Open communication: Holding a sober session to discuss decision making procedures, roles of team members and authority hierarchy among other pertinent issues will clear any doubts among team mates. Misunderstandings will be ironed out as well as trying to make expectations of team members alike. Build trust among members: This comes about when members honor their promises and perform their roles towards the project (Ferdinand, 1978).

How to Manage Negativity within the Medical Aesthetics

The vital challenge for managing negative employees nowadays is to stay alive and flourish in a very chaotic globe. To achieve this, the Medical Aesthetics Market Place perceives it essential to keep positive attitudes of its organization. Ethical values, constantly applied, are the foundation in building a commercially victorious and generally responsible business (Barbuceanu & Fox, 1996).   Business organizations progress trust and a positive outlook between its personnel strengthen ethical framework and proffer a moral breadth during times of change and in catastrophe (Grimes & Alley, 1997).Medica Spa owners require positive-productive employees to gain encouraging impact on their clienteles. For this objective, owners and managers endow with greater control over one's manners, build assurance in decision making, and consent to more truthful discernments of one's self. Those issues concern justice, honesty, correctness and an optimistic attitude; as a consequence it can only be resolved according to ethical standards.Decision-making must be empowered to the level adjoining the field of action, on condition that, that this level has compulsory for positive reception from its employees at its clearance (Guest, 1989). A manager is required to make his function wider to increase dynamism, inventiveness and speed of achievement (Barenberg, 1994).Employees in the Medical Aesthetics Market Place are in fact obliged to comply with significantly increased demands in quantity and quality. The movement in the present day is to hire less than sufficient staff and work to the maximum.   Negativity should be restricted to any level of an employee. Operations individuals at present have more duties and must generate more (Ghallab, 1994).Owners are required to entrust a part of its sanctions to the subordinate hierarchical levels, if they do not want to be congested with more and more abundant and multifaceted problems. Delegation is mainly about entrusting an ownerâ₠¬â„¢s authority to others. This denotes that they can take action and begin autonomously; and that they presume duty with owners for tasks. Entrustment underpins a technique of management which allows the staff to exercise and widen their skills and knowledge to full potential (Guest, 1989). To manage negativity of employees, owners must:distribute adequate resources to board activities such as time, money, and facilitiessupport workers and supervisors to collaborate with the committee and be involvedentail the committee in each and every health and safety activitiesfacilitate to schedule committee activities such as investigations as well as inspectionsdivide health and safety matters from concerns not relatedwork and take steps safely and guarantee that supervisors work and take action carefullyTo manage negative employees, managers must be straightforward to the staff to assume their responsibilities, as every now and then it is very at ease to feel oneself protected from all ris ks that are inherent in running an organization’s operations; a desire from the managers must exist to abandon certain prerogatives – for it is a loss of authority – to be able to concentrate on other more significant activities; must be capable of setting up a career promotion and rewards that recompense the efforts of the staff that stimulate them and motivate their activity for the benefit of the group (Ghallab, 1994).   The staff must have enough knowledge on how to do their responsibilities with dedication and positive attitude. Thus, the business owners ought to facilitate access to the required understanding.The owner who fears and cannot organize well will never manage negativity of employees successfully; the manager, who is acquainted with that the staff may possibly have supplementary experience and knowledge, and so may possibly develop the decision-making process, will receive their participation; managing negativity of employees guarantees that t he staff will put decision-making into practice within the organization of their objectives and will sense that their perspectives are welcome. One of the main irrational fears about delegation is that by providing others authority, an owner or manager loses power (Grimes & Alley, 1997). This must not be the case.If the owner trains the staff to take actions the same criteria as the manager would, by example and explanations, then the staff will be exercising the manager’s control on his/her behalf with positive outlook if and only if the manager demonstrates a positive attitude. And since they will distinguish many more circumstances over which control may be put into effect, then control will be exercised more rapidly and more diversely than an owner could put it into effect by his/her self.An owner must be able to distribute the more mundane tasks as equally as possible; and add the more stimulating once as broadly. Generally, but particularly with the tedious tasks, an ow ner must be careful to delegate not only the performance of the mission but also its tenure (Barenberg, 1994). Task handing over, more willingly than task assignment, allows innovation and positive attitude and outlook in their work.To manage negativity within a business,   an owner is supposed to increase progressively; first, a small assignment leading to a little improvement, then another assignment which constructs upon the first; when that is accomplished, add an additional step; and so on. This is the differentiation between asking people to balance a sheer wall (negative), and offering them with a flight of steps (positive).When an owner delegates a job, it does not have to be finished as fit as an owner could do it in a given time, but only as fit as needed: never judge the upshot by what is expected (it is complicated to be objective – negative), but by fitness for positive function. When an owner delegates a task, he/she must agree upon the standards by which the result will be reviewed. An owner must not exaggerate a negative issue; if the staff did something wrong, the owner must have the skill of using specific and positive terms in correcting the mistake – not meaning to hurt the staff’s feelings (Barbuceanu & Fox, 1996).ReferencesBarbuceanu, M. & Fox, M. (1996). The Design of a Coordination Language for Multi-AgentsSystems. In Intelligent Agents III. Agent Theories, Architectures, and Languages.Springer, pp.341-355.Barenberg, M. (1994). Democracy and Domination in the Law of Workplace Cooperation:From Bureaucratic to Flexible Production, 94 Colum. L. Rev. 753, 825–78. Harper,supra note 468, at 113–14.Ghallab, M. (1994). Past and future chronicles for supervision and planning. In Jean  PaulHaton, editor, Proceedings of the 14th Int. Avignon Conference, Paris, EC2 and AFIA,pp23-34.Grimes, G. & Alley, B. (1997). Intelligent Agents for Network Fault Diagnosis and Testing.In Integrated Network Management V: inte grated management in a virtual world. SanDiego, California, USA, May 1997. IFIP, Chapman & Hall, pp.232-244.Guest, D. (1989). Personnel and HRM: Can you tell the difference? Personnel Management.St. Paul, MN: West Publishing, pp23-27.