Promotion of Stroke and Heart Diseases Research Paper

Promotion of Stroke and Heart Diseases - Research Paper Example This essay therefore explores the aforementioned elements in detail. Promotion of stroke and heart diseases Stroke and heart diseases are the third and the first reported diseases respectively that result into high death rate in both men and women in the United States of America. Additionally, they are considered to be the major widespread and high cost diseases that most nations have to deal with. However, it is important for citizens to take the initiative in order to prevent these particular diseases. This is because these type of diseases can be easily prevented and thus reduce the death rates caused by the same. According to research carried out by Smoller et al (2007) 33.6 % of total number of deaths that occurred in the United States of America were as a result of either stroke or other forms of heart diseases. Statistics further indicates that 150,000 deaths that occurred in 2007 in American were individuals below the age of 65. Moreover the aforementioned diseases not only c ause death but also disability with more than 4 million cases in the United States has been caused by the same. ... merica (Smoller et al., 2007).Therefore, treatment of both stroke and heart diseases impacts negatively on the funds and other resources of the country’s health care scheme. However, over the past years the rate of death caused by stroke and heart related illness has reduced considerable in the United States of America. Therefore, it is expected to reduce even further by 2020. However, among certain populations the incidences of the diseases in addition to death rates have remained high. For instance it has been reported that the diseases is commonly prevalent among certain ethnic and racial groups to be specific individuals living in South Eastern regions of the United States of America and those who experience low social economic status. A study carried out by Smoller et al (2007) indicated that African Americans are at a risk of dying from cardiovascular disease as compared to their white counterparts. Additionally, the percentage of women diagnosed with stroke annually is higher than that of men. Moreover, another study carried out by Karasek (1996) reported that American Indian and natives from Alaska have reported high percentage of premature deaths as a result of heart diseases as compared to other ethnic or racial groups in the United States of America. It is important to note that stroke and other forms of heart diseases are easier to prevent rather than to treat. Therefore individuals need to lead a positive lifestyle (Karasek, 1996).Tobacco smoking is one of the factors that can increase the chances of one suffering from either heart disease or stroke. Hence individuals are encouraged to stop smoking. Moreover, people should have a healthy weight and ensure that they are physically active (Kawachi et al., 1994). More importantly, it is important for people

Financial Analysis Of Marks & Spencer Essay Example | Topics and Well Written Essays - 5250 words

Financial Analysis Of Marks & Spencer - Essay Example Marks & Spencer Board comprises of the Chairman, Chief Executive, one executive director. The Board is responsible for the success of the company. Through the Chief Executive, the Board delegates to management the overall performance of the company through the setting of clear objectives, building long-term management capability and ensuring that the business is managed in conformity with the business principles.  Marks & Spencer Board comprises of the Chairman, Chief Executive, one executive director, and four on-executive directors. The Board is responsible for the success of the company. Through the Chief Executive, the Board delegates to management the overall performance of the company through the setting of clear objectives, building long-term management capability and ensuring that the business is managed in conformity with the business principles.   Marks & Spencer is into food, clothing, household items, and financial services business located in the UK with some wholly- owned and franchised operations worldwide. 49.9% of business in the UK is derived from food sales which account for 3.2% of market share1. Food sales were up 2.4% in 2005, however, in 2006 food sales were up by 7%. M & S significant international presence contributed 9.1% to the Group’s pre-tax profits in 2006. Most of these profits were a result of strong food sales. Food comprises of a big chunk of M&S retail business.   M&S food has a sound reputation for outstanding quality and innovation.

Price waterhouse Coopers (PwC) Assurance Operating Functions

Price waterhouse Coopers (PwC) Assurance Operating Functions The assurance line of service in PricewaterhouseCoopers (PwC) deals fundamentally with the audit of financial statements for both statutory and regulatory purposes, as well as, accountants reports for legal purposes. It encompasses of five operating units. The Operating Unit One and Two focus on insurance, real estate, pharmaceutical and life sciences. Operating Unit Three focuses on transportation, logistics, Government, Energy, Utilities and Mining. Operating Unit Four focuses on technology, and specialised fields such as financial services Practice, whereas the fifth operating unit (OU5), in which I was attached to, deals mainly with small and medium enterprises (SMEs) (PricewaterhouseCoopers Singapore, 2010). Structure and manpower of the Department The structure of the department was designed in a way that the staff from the lower ranks report to their seniors or managers of the next rank. With the increase in portfolios from the previous year, the company has been expanding their intake of high calibre candidates to join the profession. As of Dec 2010, the strength of the department was 132, being assisted by 5 administrative staff. The organisation chart of the department is laid out in Appendix A. Systems software used in carrying out the department functions The applications used in the department were both general and specialised for its functions. For example, the email application used for communication is Lotus Notes. In our department, the manager would select the team members for their engagements via an online booking system. Upon confirmation of the bookings, the administrator would proceed to update the scheduler Retain application and it will be used by the staff to keep track of their engagements. In addition, PwC uses Aura and MyClient to document the audit work done for every engagement. MyClient was the precedent of Aura which was introduced around two years ago. The implementation of Aura improves the documentation of the clients profile, work done, controls, risks assessments simultaneously as well as allowing the easy coaching and feedback from the engagement leader and manager to the team members. During the engagement, the team members carry out fieldwork at the clients place. These team members will then document the work done and their respective findings in Aura. Once they are done, they can mark the work as prepared and replicate with the server, so that the engagement manager can carry out review of the work and attach any coaching notes if needed. Lastly, the claims for expenses such as taxi fares and charging of hours worked would be done using the iPower application. iPower allows the staff to submit their claims and get approval from the manager in a standard format as the forms were generated electronically. Performance Indicator of the Department The department ended the calendar year 2010 with a blast. The performance exceeded its expectations as set previously. In 2010, the department has achieved the following performance: Diagram 1: Assurance OU5 Financial Report (Year ended June 30) Performance Indicators July 2010 August 2010 September 2010 October 2010 November 2010 December 2010 Monthly Actual Revenue ($000) 1,083 949 847 839 988 960 Billable hours per month 12,158 9,868 9,198 10,246 9,456 10,977 Key challenges facing the industry Ability to maintain a consistent professional image globally One key challenge facing the assurance industry would be the ability to maintain a consistent professional image globally. Because of globalisation, it enables information to be transmitted at a faster rate, and the resulting impact will be multiplied. The discoveries about fraud in Lehman Brothers, as well as in the organisations locally, namely Singapore Land Authority, Singapore Red Cross Society, and M1 Limited, have casted doubts on the auditors credibility in signing the true and fair of these accounts The rising cases of these scandals, in light of ever-changing business conditions, high turnover rate and pressures to improve profitability and operations, have caused worries in stakeholders and many expect that the accounting and assurance personnel to be the watchdog to ensure the true and fair of the accounts. Similarly, organisations look to them to establish sound internal controls with proper organisation structures, so as to boost stakeholders confidence in them and to m aximise shareholders wealth. A common misconception would be that auditors are responsible for the discovery of fraud, which is incorrect. The management, as explained in the auditors report, is the responsible party. Furthermore, auditors do not perform audit on the 100 percent of the population as it would be cost-ineffective and time-consuming, they select samples that they considered as higher risks. Therefore, the auditors would only be able to provide a reasonable assurance based on the work done that the financial statements provide a true and fair view of the affairs of the company. If the auditors do not manage the risks well, the public would scrutinise the auditors and this would result in reputation loss. To remain ethical and independence at all times Another key challenge facing the industry would be to remain ethical and independence at all times. Professional services practitioners such as lawyers, accountants, auditors and doctors, are expected to conduct themselves in accordance with the code of Professional Conduct Ethics of their respective boards. Unlike doctors and lawyers, an unique principle guiding the auditors would be independence, where they are expected to act with integrity and adopt an objective approach to professional work. This is because the client would pay the firm to audit their accounts, in which, the resulting opinion would be used by the other stakeholders, such as shareholders, investors and banks for decision-making. However, in my opinion, it is challenging to maintain independence and ethical. The managers bonuses are partially tied to the recoverability of their portfolio. As a result, they would succumb to raising the audit fees and controlling the time charged to the engagements. When faced with tight deadlines, the engagement teams would decide to reduce their coverage and sample sizes, increasing risk of exposure of detecting misstatements and control deficiencies. Recent developments in the sector No internal controls system in this world is perfect. Furthermore, it would be difficult to implement a sound system as each organisation operates in an environment that taps heavily on technology, and has different reporting structure and policies. To attain efficiency and cost-effectiveness, the agencies employed the use of information technology, wide span of control and have resulted in the concentration of duties in the hands of a few highly qualified technical personnel. As a result, segregation of duties, an essential element in internal controls, might be ignored. In June 2010, a fraud involving Singapore Land Authority (SLA)s experienced staff has been uncovered. Senior staff with SLA, Mr Koh Seah Wee was faced with 249 charges for a S$12 million fraud case. It was found that Mr Koh awarded and approved the payments for the contracts through the GeBiz system to fictitious firms. Fake invoices and fictitious services were said to be provided. As reported, each of the contract amounting from $2,600 to as much as $60,000. With these gains, Mr Koh purchased luxurious cars as well as private properties and investments in unit trusts. If fraud cases could occur in government agencies which the public held in high regards, there will be higher expectation on auditors to be alert during their fieldwork. Although our department do not deal with government agencies, there are still implications and learning points for us. The agencies and the SME firms have a lean organisation structure and very often, the staff strength is just sufficient for its operations. As such, one of our key concerns would be the controls over segregation of duties. During the engagements, we paid attention to the approval of the authorised personnel especially expenses incurred by top management, and vouched to ensure that these controls were actually carried out. Secondly, for one of the engagements, I vouched to the supporting documents for proof of authorisation, and found out that that the logistics manager did not sign on the delivery documents to indicate that she has matched the details in purchase order, delivery order and invoice. The reason given was that she was on maternity leave and there was no other available staff that was trained to cover her duties during that period. She was even asked to shorten her maternity leave to resume her work earlier. Furthermore, I observed that that logistics assistant actually signed for the manager, with the signature similar to her superior. From these, I have learnt that there if the client has the intention to hide information from the auditors, it becomes harder for us to detect any misstatem ents. In such situation, we must perform alternative testing, observe and make logical deductions in order to uncover the truth. Hence, we conduct a stock-take observation, which was required by their internal auditors. True enough, there was $20,000 worth of stock discrepancies because the differences were not rectified immediately when there were errors on the delivery documents. Recommendations For the recommendations for PwC, I suggested that the vocation trainees to be involved in the training sessions. During the internship, the trainees would follow the scheduled engagements and assist their seniors at work. However, the trainees do not receive any updates or attend any lessons, which were compulsory for their seniors. Without the updates such as incentives introduced the latest budget, the knowledge that we have would be restricted to what we have learnt in school. Hence, this might result in improper application of concepts. Furthermore, regular trainings would provide more opportunities for the trainees to familiarise themselves with the various templates, audit methodology, testing methods etc. Hence, it would also reduce the time spent for the seniors to explain the procedures during engagements. The company may have thought that it might not be cost-effective to spend time coaching the trainees as the internship would only be 6 months. However, I felt that if we a ttend the same events as our seniors, such as trainings and workshops, it would allow us to have a better view of the work environment in the company and appreciate the emphasis and efforts to promote continuous learning. After all, to achieve competitive advantage, trainings would be instrumental to develop and bring out individuals abilities. To have competitive advantage in the professional services industry, the professionals, which are the most valuable assets, must be able to increase their knowledge and develop skills at a faster rate than the competitors. As discussed with my senior, she agreed with my suggestion as she experienced difficulties and delays due to time taken to explain the concepts to her juniors. Secondly, the company should consider streamlining its expense claims process. Currently, for all staff, they would submit the expense claims on the portal iexpense. The expense claims would be processed via GIRO to the claimants accounts two weeks later. However, for vacation trainees and temporary staff, their expense claims can be converted to cash and be claimed upon approval from the manager. Because of this, we were approached by managers to claim the expenses under our names, so that they could receive the cash earlier. We were caught in an ethical dilemma and the expense claims for each of us were exceptionally high. In addition, I noticed that there is lack of segregation of duties, where there are cases that the managers incur expenses because they took taxis to the clients place for field review and they are also the one who approved their own taxi claims. Since they are also the approver, they could approve the taxi claims which were not used for business purposes. To de ter this happening in the future, I am proposing that the expense claims for vacation trainees and temporary staff to be processed via GIRO too. This move will reduce the cases where the trainees be asked to claim on behalf of the permanent staff, as we would also require the two weeks processing period. Furthermore, it would be cost and time-saving as the trainees do not need to proceed to finance department personally when we are always out on engagements and the GIRO application is swift and easy. For the expense claims incurred by the managers, they must be approved by the directors and partners of the engagement. While I understand that the lack of segregation of duties could easily be override by managers, by simply passing the receipts to their support and asking them to claim under their names. Random checks could be conducted with the knowledge that the managers would proceed to the clients place for field review at least once for each engagement, hence, logically, we would expect at least one claim relating to the particular client. There could be also a whistleblower avenue for the claimant to report to the finance department where their identity would be kept confidential. As discussed with my senior, she agreed with my suggestion and encouraged me to propose this to the finance management as she was also asked to do when she was a junior. As for the school, I would suggest that we remove elluminate chat session. The purpose of the chat session, in my opinion, was to provide a platform for the students to share their experiences and reflection with their liaison officers online. However, I felt that it was not as effective as the internet connection may lag or some students were working over-time and could not rush back in time. Also, when the liaison officers post a question, we did not have much time to think through. The chat session was in a hurry and we could not catch what our friends were saying before commenting. I would suggest that we adopt the use of online collaboration tools such as Stixy. It is a personal online notice board where each of us could input reflection, add photos, links and even share with other peers (Stixy, 2010). Please refer to Appendix C for screenshots of its functions.The assessment could be set in a way where the deadline could be stretched over a period of time rather than a 30-minut es chat session. Each student will be asked to decorate and update their notice board, with certain minimum requirements such as not more than 3 pictures allowed and reflection should have a minimum word requirement. After the deadline, the notice board will be shared to the rest of the students who are on the same internship to comment on. This collaboration tool is free, hence it reduces the cost of implementation. Secondly, it gives students the flexibility to carry out this assessment over a period of time. Furthermore, it encourages students to be creative in their presentation, ability to express themselves other than in words, which we usually do in discussion board. Secondly, I would like that the internship programme be much more structured in terms of preparing students, the activities, expectations and goal setting, so as to achieve an enriching experience for the interns. During the internship, I noticed that some of the interns felt lost, or even felt unjustified because they were asked to do administrative work. It is therefore important to put in place an integrated internship programme where in the companys perspective, the conversion of these interns to permanent staff and to in the students perspective, to eliminate the mentality of just an intern. To prepare them mentally and emotionally, I believe that these have been subsequently enhanced from the previous semesters, by the Dress to Impress! Workshop organised by BA Plus (Ngee Ann Polytechnic, 2010) and the compulsory year 1 module, CQ at Work conducted by the School of Interdisciplinary Studies (Ngee Ann Polytechnic, 2010). The school could discuss with the Human Resources Departme nt to come out with a list of activities that balances the on-the-job trainings with networking opportunities and community services. I also felt that the internship would be fruitful if the learning goals set at the commencement were achieved or if not achieved, be valuable learning experiences for all. The briefing given was not sufficient because it was a one-way communication from the module leader to the students. At the beginning, the interns should be asked to fill up a form on their expectations for this internship to allow the LOs and supervisors to better understand what they were expecting to achieve during this period. During the internship, the supervisors would spend time following up with the interns with their expectations set previously and keep track of their learning process. I understood that this form of goal-setting has been implemented in PwC. A sample of expectations questionnaire is attached in Appendix D. These expectations would then be followed up with the competencies chart, as attached in Appendix E, to allow the liaison officers and students to keep track of their learning process on a regular basis. I understand these additional processes would take up time and may not be well-received by students. However, going back to the objectives of the internship, it would be to provide practical experience for students and to effectively measure their learning process, it would be useful to guide them through their goal and expectation setting, so that they enter the work force with a fresh attitude and direction, rather than just learning from what they have been tasked. For example, if they are interested in financial services audit, even though they have not been given a chance to be involved in one, they should note down what are the different resources that they have seek from. The companies have rich databases sources and definitely, seniors would be willing to share their experiences with them. Key takeaway personal achievement As I reflect, I felt that the key takeaway for me is to maintain a positive attitude and zest in the tasks I do. Positive attitude that I am referring to, are the eagerness to learn, initiative to ask, taking ownership, the courage to make mistakes, the perseverance in getting the right solutions, the flexibility to try other suggestions, along with the energy and support to complete the engagement. These may sound a mouthful, but it does stem from having a positive outlook to things in life. Attitude is especially significant to me because I have seen how I was shaped from the start to the end of this internship. At the beginning, I was disappointed with myself as I was slow in understanding the concepts and in carrying out vouching. Moreover, my team in-charge told me on a personal note that I was not suitable for auditing. From then on, I was afraid to clarify my doubts and tried to avoid all troubles if possible. Fortunately, I had the opportunity to speak to my engagements manager during a casual chat. She told me that the evaluation that I got was reasonable and encouraged me to continue with my internship. I thought to myself that maybe this could be an isolated incident. I should not allow other peoples opinions to affect my aspirations. I should have been more sensitive with my seniors workloads by researching in the databases before approaching them with questions. For the next few engagements, I proceeded with a changed attitude. With enthusiasm, I approached my team in-charges to ask if there was anything that I could help with. Normally, they would ask me to map the trial balance and read last years documentation. When there are any documentation that I am unsure of, I will read the audit programme and find out the rationale for the testing methods. Sometimes, I am unable to complete the mapping of the trial balance, I will discuss with my senior and update them on what I have done and which are the areas that they need to clarify with the previous audit teams. I took my seniors feedback seriously and in order to expedite my work, I would read up the walkthrough documentation and familiarise myself with the key management personnel and the filling system. During the weekends, I would also read up the audit guide, and would check with my seniors if they are available before I clarify my doubts. The brand new attitude was like the key that opens the doors of opportunities. If I did not walk out from the setbacks, I would have resigned myself to merely vouching and not be able to be in-charge of sections. There are bound to be challenges ahead, but I believe that the attitude will see me through. Conclusion As interns, the challenges that I have mentioned above may not be affect us directly as we do not sign the accounts. However, this does not necessary mean that we play a small part in the audit of the financial statements. From assisting with planning, fieldwork and all the way to its completion as mentioned in my interim report, these six months was never easy. As I reflect, I was once affected by the seniors feedback and was even demoralised for not being appreciated for the efforts that I have put in. I was surprised that I have the perseverance and commitment that go through thick stacks of documents, worked till midnight and on weekends too. It was then a chance to discover my interests and strengths. The internship programme has definitely given me a broad view of the rigorous corporate world which demands a lot of efforts from one self. It has allowed me to apply what I have learnt in school as I felt that we learn continuously in life and witness what I have sow, is not so much about the results, but to see that these skills have been put to proper use in the future. Speaking of which, I have utilised these skills and learnt some, especially soft skills like communication skills, the courage to speak, people-management skills that will stay with me for life. This internship was especially significant because the information that I obtained from the clients and source documents went under my hands, something lifeless and raw were eventually translated into audit documentation to test the reasonableness and to achieve the audit objectives. It was even more satisfying when the whole team saw the work that worked so hard during many late nights were eventually drafted into the financial statements. While skills are important, I felt that the people that have came into my life weighs more. The bonds that I have formed with my colleagues and clients were priceless. They were the ones that you could pull a chair and chat with them for an hour, took initiative to ask if they could help you. I felt the support and comfort from them as work was particularly enjoyable. To sum it up, this internship programme has given the exposure that I needed and created the environment that I could explore and learn. Appendices Appendix A Organisation Structure of Department OU5 (As of Dec 2010) Reporting to 132 Appendix B Newspaper Article It could have started earlier than thought ; Ex-SLA executives alleged involvement in fraud may have begun in 2005 Leong Wee Keat Leong Wee Keat 20 November 2010 TODAY (Singapore) (c) 2010. MediaCorp Press Ltd. SINGAPORE In a further twist to the largest suspected fraud in the civil service, investigators now believe that one of the accused began cheating the State years before he joined the Singapore Land Authority, where his alleged crimes were first discovered. On Friday, former SLA deputy director Koh Seah Wee (picture) was charged with cheating the Intellectual Property Office of Singapore (Ipos) when he was assistant director of its Information Technology Department from July 2004 to March 2007. Koh, 40, purportedly conspired with Chartered Systems Services to enable the business to win IT contracts from Ipos. The company would submit payment invoices for fictitious goods and services, which Koh would certify even though nothing was delivered. Eight fraudulent transactions, amounting to about $286,000, are thought to have occurred between December 2005 and March 2007. Investigations against Kohs activities in Ipos are continuing, according to a joint statement from Ipos and the Law Ministry. While a previous cheating scam involving former Trade Development Board chief executive officer Yeo Seng Teck had gone on for a longer period for five years, between June 1988 and July 1993 -investigations into Koh have turned to his time at the Supreme Court, where he was deployed before July 2004. Koh now faces a total of 302 charges, while former SLA manager Christopher Lim Chai Meng, 37, faces 309. Both men bought luxury cars from the alleged $12.1 million they siphoned from SLA between November 2007 and March this year. Ipos conducted its internal investigation after the purported SLA fraud came to light in June. An independent review panel was convened and it recommended improvements to Ipos internal controls, systems and processes, which have since been implemented. These included strengthening internal audit structures and processes, centralising the procurement process and ensuring the purchasing officer and the receiving officer are different individuals, read the joint statement. Ipos said its financial statements and accounts were audited externally, not by the Auditor-Generals Office, during the time the alleged offences took place. This was done in accordance with the Auditor- Generals requirements. The audits conducted were statutory audits of financial statements and compliance audits designed to ensure compliance with finance procedures and processes. These types of audit may not always be able to pick up such fraudulent activities, Ipos said. Disciplinary investigations of officers whose lapses in supervision may have contributed to the fraud going undetected are in progress. Action will be taken, if found appropriate, said Ipos. Kohs case will be mentioned again on Dec 3. Appendix C Stixy Appendix D Setting of expectations Internship Programme Expectations Company: ______________________ Supervisors name: ______________ Liaison Officers name: ___________ Student Name: __________________ What are some of expectations that you have for this internship programme? What are some of the activities that you hope to attend during the internship programme? What are some of the learning goals that you hope to achieve by the end of the internship programme? How do you think the company can help to enrich your internship experience and your career aspirations? Appendix E Competency Chart

The Issues Surrounding the Amazon Rainforest Essay -- Environmental Am

The Issues Surrounding the Amazon Rainforest   Ã‚  Ã‚  Ã‚  Ã‚   The battle for the Amazon rainforest is a daunting task. It’s a long going battle between miners, loggers, and developers against the indigenous people who call it home. It’s a battle like any battle in a war; it affects lives, families, the economy, politics, and the environment amongst other things. The main topic of this debate is the effects of the Amazon deforestation on the people who live in it, this will be the focus of this research paper. In this paper, I will discuss the history, causes, effects and solutions for the Amazon rainforest deforestation.   Ã‚  Ã‚  Ã‚  Ã‚  The environmental problems of today started a long time ago, before automobiles, electricity, and the Industrial Revolution. From ancient times to present day, humans have changed the world in which they live. As population increase and technology advances, more significant and widespread problems arise. The Amazon rainforest has not been spared from this. The Amazon region has long been seen as a land of great riches. â€Å"Early Europeans and others have long been fascinated by the Amazon, with early visions of a land of gold, the legend of ‘El Dorado’† (Faminow 32). The European invasion bought with it the increased population and new technologies that had a drastic effect to the Amazonian region, which was once considered safe from exploitation. This problem has continued to the present, with higher consequences. Ehrlich explains, â€Å"today, unprecedented demands on the environment from a rapidly expanding human population and from advan cing technology are causing a continuing and accelerated decline in the quality of the environment and it’s ability to sustain life† (98). As a result, the Amazon rainforest is being destroyed at an alarming rate, affecting all those that live in the region.   Ã‚  Ã‚  Ã‚  Ã‚  To understand the scope of the changes taking place, Howard Facklam has come up with some staggering statistics, he says, â€Å"it was estimated at one point in the 1980’s that the Amazon basin was being cleared at the rate of 50 acres a minute; another estimate put the rate at 78,000 square miles per hear† (53). These are astronomical numbers when you come to think of it, to put it into perspective, that’s roughly the size of the state of Idaho. Such deforestation has an alarming affect, â€Å"it means the loss of a multiplicity of products: Food, fibers, medicine... ...e papers about it. It doesn’t mean that the problem has gone away, it’s still very much alive. It’s just not getting the coverage and attention it has before and that’s where the shame lies. People need to know about this, the more the better. It’s a valuable resource that mankind cannot afford to lose. Bibliography Ehrlich, Anne et al. Earth. New York: Watts. 2007. Facklam, Howard. Plants: Extinction or Survival?. New Jersey: Enslow. 2000. Faminow, Merle D. Cattle, Deforestation, and Development in the Amazon. New York: CAB International. 2002. Gradwohl, Judith & Russel Greenburg. Saving the Tropical Forests. Washington D.C.. Island Press. 2003. Hecht, Susanna. The Fate of the Forest. London. 2001. Hornaday, Anne. â€Å"Earth’s Threatened Resources.† Congressional Quarterly. 2 Sept.   2003: 28-29. Linden, Eugene. â€Å"Paradise Lost?† Time. 19 July 2000: 50-51. Smith, Duane A. â€Å"My Trip to the Rain Forest.† Mining America: The Industry and The Environment. 3 Sept. 2001: 66. Stewart, Douglas Ian. After the Trees. Austin: University of Texas Press: 2004. Tropical Deforestation: the human dimension. Ed. Leslie E. Sponsel. New York: Columbia UP. 2006.

Record Label and Napster S Strategy

Napster, developed in 1999 by Shawn Fanning, is a program that allows music to be traded over the internet. People were able to share high quality digital copies of music recordings over the internet using Napster. Napster did not store the recordings, however. It allowed its members who were logged onto the service to choose from an index of songs. Napster was one of the most popular sites on the internet. The site had some 15 million users in a year’s time. Many college students downloaded so many songs that many colleges had to block the site from their system.A year after its launch, Napster was sued by the Recording Industry Association of America (RIAA). The RIAA represents major recording companies. The RIAA claimed that copyright laws were violated by Napster for allowing users to swap music recordings for free. The RIAA sought to stop the downloading of copyrighted songs, as well as damages for lost revenue. Song swapping had cost the music industry more than $300 mil lion in lost sales. A few months later, Napster was sued by a heavy metal band, Metallica, and rap star Dr. Dre. They were suing Napster for copyright infringement.In 2000, a judge granted the request of the RIAA and ordered Napster to stop making copyrighted recordings available for download. This would have shut Napster down. Napster was granted a last-minute reprieve until the lawsuits could be tried in court. Despite its many claims, Napster was found guilty of direct infringement of the RIAA’s musical recordings. The company was ordered to stop allowing its millions of users to download and share copyrighted material without properly compensating the owners of the material (Ferrell & Hartline, 2008). Napster later offered $1 billion to the recording industry to settle the lawsuit.Napster also agreed that $150 million would be paid annually for the first five years to Sony, Warner, BMG, EMI, and Universal, and $50 million annually was allotted for independent labels. The recording industry refused the offer. The industry wanted Napster to shut down for good. Napster tried many times to compromise with the recording industry, but to no avail. Napster filed for Chapter 11 reorganization in 2002. The company also tried to reach a deal with Bertelsmann AG, their strategic partner. A few months later, a Delaware judge blocked the sale of the company to Bertelsmann.Napster then laid off nearly its entire staff and proceeded to convert its Chapter 11 into a Chapter 7 liquidation. Many music labels were dabbling in online music distribution. Napster had clearly beaten them to it and had done so efficiently, which was the main problem for the company. It was obvious to the record labels that online distribution was here to stay. Napster’s name and assets were purchased by a company called Roxio. Roxio was a company known for its CD-burning software. Roxio had intentions to relaunch Napster as a fee-based service. Napster was renamed Napster 2. in 2003 . Apple was one competitor for Napster, holding 70 to 80 percent of the online music market. Rhapsody holds 10 to 15 percent of the market, and Napster holds 5 to 10 percent of the market. The remaining portion is divided among several different companies (Ferrell & Hartline, 2008). Napster’s strategy focuses on being a subscription-based revenue model. Computer users could download as much music as they wanted for a fee of $14. 95 per month. Napster created partnerships with BellSouth, Ericsson, and XM Satellite Radio as a means to connect with untapped markets.Napster partnered with Tower Records Japan and launched Napster Japan in 2006. The company also began a partnership with Japan’s largest mobile phone company. About 90 percent of music downloads in Japan occur through wireless phones (Ferrell & Hartline, 2008). Napster has shown interest in being acquired by another firm. Napster hired UBS Investment Bank to help with the sale. A SWOT analysis structures the as sessment of the fit between what a firm can and cannot do (strengths and weakness), and the environmental conditions working for and against the firm (opportunities and threats).The SWOT analysis for Napster would consist of the following (Ferrell & Hartline, 2008): Strengths †¢Large music library †¢Convenient and easy to use †¢Strong brand name and reputation Weaknesses †¢Lack of compatibility †¢Pricing †¢Limited areas of differentiation Opportunities †¢New technologies †¢Decline in illegal file sharing †¢Rapidly growing market Threats †¢Powerful competition †¢New technologies †¢Potential for disintermediation Looking back at the weaknesses listed in the SWOT analysis, one point that should be worked out is the pricing of Napster services. Napster is set up on a subscription-based model.If the price per subscription was cheaper, more customers would subscribe to the site. Napster offers the same basic services as some of t he other big names in the online music distribution industry. Another area to refine would be the lack of compatibility. Napster is not compatible with all MP3 players, especially the iPod. Those with an incompatible player will not want to purchase the service. New technology is emerging every day. Napster should work on creating avenues that will allow music to be downloaded to wireless devices, such as the smart phone, PDAs and other handheld devices.Napster should put forth efforts to keep existing customers happy while also trying to expand the customer market. Keeping existing customers happy should always be a company’s top priority. Having a solid core of customers to build on is very important to the stability and success of the company (Business KnowledgeSource. com, 2010). By keeping the existing companies happy, Napster could offer a free one month subscription for those members who have been loyal to company for a certain amount of time. Flyers or inserts could a lso be placed in the packaging of MP3 players.This advertisement would entice users to connect with Napster for all of their music downloads. With this deal, new users could download up to five songs for free before having to sign up for a subscription. Napster could offer discounts to new users for a certain period of time. For instance, a new user could get the first three months at a discounted rate before paying the regular price. There are many ways for Napster to expand their customer base. Finding out which plans work and which plans do not work is the key.

Being a Good Manager

Scott Gallo Management 220 5 Commandments of Being a Good Manager It is clear that in today’s world there are no very successful businesses that do not have a solid management. A manager is a position that has high importance and they help their respective companies run as smoothly as possible. Without this position it would take longer for things to get done because they are the executive position in the company, which means that they take care of the entire system and they do not worry about individual tasks in the workplace.Instead of doing all the work themselves they create the efficient way for a group of people to do it the fastest way possible. There is a countless number of characteristics that would help make the ideal manager but it is nearly impossible for a manager to cover all of them. The best managers use all the resources to make sure they have a plan and they have the fastest way of achieving it. After learning all of the characteristics, techniques and theor ies, I now know what I could do best to become a good manager.One thing that I found very important was to have cultural intelligence. Almost every business has a good amount of diversity and there has to be a way of dealing with that. Cultural intelligence basically means that a manager has to be able to come up with a response after dealing with a situation where the manager has to interpret unfamiliar gestures. It can be hard to understand someone because of a cultural difference but a manager has to see past that and be able to deal with the situation at hand.Adaption to other cultures becomes necessary if a job was acquired and happened to be in another country. Managers should be able to understand the local customs, norms and beliefs of the location they work in. Cultural intelligence includes the fact that you have to pick out clues from a situation or misunderstanding and be able to respond in an appropriate way. Another important thing that a manager has to have is a good code of ethics. This is something that should be initiated as soon as a new manager enters a business.A manager has to have good basic ground rules in the workplace before they can adapt into such a new environment. This concept sometimes has to do with the cultural diversity because a good code of ethics basically shows what is acceptable and what is not in the workplace. Planning could be the single most important thing a manager has to be aware of. Planning is the key to any success in a business. It is necessary for a manager to know the proper steps in planning. They include, developing a plan, then translating the plan, plan operations, execute the plan and monitor and learn.This is a strategic method to achieve goals effectively. Planning can be short term or long term depending on what best suits the future goals. Good planning will direct employees and help them perform efficiently. The planning along with being able to adapt to unforeseen problems, an operation should run very smoothly. Also, to exemplify a good manager, one would want to use strategic management. This means that means decisions are made to find out the best possible environment and plan to achieve the organizational goals.Top manager also look at rival companies to make sure they are up to par with everyone. Strategy always will change over time so a good manager has to be able to determine when the best time for change would be. As long as there is still competitiveness in the field then the manager is most likely happy. Lastly, decision making is an important asset in becoming a good manager. There are countless numbers of decisions everyday for a manager so it is important that the skill is performed at a high level.It is defined as a process of finding problems and opportunities and resolving them. Decision making is not very easy but it has to be done in all environments. It has to be done under changing factors and unknown information but good managers will succeed. Essentiall y, there are a countless number of characteristics that a manger should have but without main concepts nothing will ever get done. A manager should give direction to the organization, provide leadership, and decide how to use organizational resources to accomplish goals.

Essay E-Learning †Deutsch Essay

Essay E-Learning – Deutsch Essay Free Online Research Papers Essay E-Learning Deutsch Essay Seit den 80er Jahren erfuhr das Konzept des E-Learnings einen regelrechten boom. Fà ¼r viele war diese Methode ein neuartiger Schritt fà ¼r einen effektiveren und unterhaltsameren Lernprozess. Doch hat sich diese Vermutung bewahrheitet? Stellt das E-Learning eine Methode dar, die sich so von den bisherigen Lernprozessen unterscheidet, dass davon auszugehen ist, einen Lernergebnis in der Hand zu halten, das leichter zu erarbeiten, zu erlernen und zu verstehen ist? Zur Klrung dieser Frage ist es notwendig sich bewusst zu machen, wie denn eigentlich E-Learning funktioniert oder anders formuliert, wie der Lernprozess bei sogenannten Lernprogrammen aussieht. Vor allem ist der Lernprozess auf ein Selbststudium der zu behandelnden Thematik ausgerichtet. Zwar ist der Lernende damit vom Faktor Zeit und Ort losgelà ¶st, doch entzieht er sich somit auch der Kontrolle des Lehrers und dessen objektiven Beurteilung der Arbeitsergebnisse. Wenn solch ein Lernprogramm in einer Klasse zum Einsatz kommt, ist die Erzielung des Lernerfolges bei allen Schà ¼lern eher unwahrscheinlich, da in solch einem Fall die unterschiedlichen Vorraussetzungen der einzelnen Lernenden außer Acht gelassen wurden. Doch gerade die Akzeptanz der unterschiedlichsten Wege, die die Schà ¼lern anwenden, um ein Lernziel zu erreichen, fà ¼hrt unweigerlich zu Problematik der Auswahl eines Programms. Einfach ein Programm nach Beschftigungsmà ¶glichkeiten auszusuchen wre sicherlich der falsche Weg. Doch bietet die Methode „E-Learningâ€Å" viele Mà ¶glichkeiten, eine inhaltliche Gestaltung des Unterrichtsstoffs entsprechend „aufzuwertenâ€Å" und damit Neugier und Interesse beim Schà ¼ler zu wecken, die ja gerade auch fà ¼r einen erfolgreichen Lernprozess sehr fà ¶rderlich ist. Trotzdem luft der Lehrer stets Gefahr, durch ein ÃÅ"berangebot an „Aufwertungenâ€Å" das eigentliche Ziel des Lernprozesses außer acht zu lassen. Ein mediengestà ¼tzter Unterricht, bei dem der Lehrer sich selbst in stetigem Begrà ¼ndungszwang seinem Medium gegenà ¼bersetzt, ist meiner Meinung nach die richtige Entscheidung. Research Papers on Essay E-Learning - Deutsch EssayThe Relationship Between Delinquency and Drug UseWhere Wild and West MeetStandardized TestingThe Masque of the Red Death Room meaningsTrailblazing by Eric AndersonHarry Potter and the Deathly Hallows EssayComparison: Letter from Birmingham and CritoBionic Assembly System: A New Concept of SelfEffects of Television Violence on ChildrenCapital Punishment