Developing Yourself as an Effective Human Resource Practitione Essay

The CIPD developed a map depicting the HR profession that signifies the skills, knowledge and behaviours needed by those in HR and Learning and Development professionals. The two inner core professional areas in the HRPM, Strategy Insights and Solutions and Leading HR, requires a deep understanding of the business activities, strategies and plans to drive business performance through the delivery of human resource strategy and solutions. Leading HR in particular focuses on the organisation requirements and that human resources employees are fully engaged, working collaboratively and all understand the drivers that create value within the organisation. Both of these core areas are to be reflected within all HR roles at any stage of a successful HR career regardless of location or working within an organisation or alongside one. The other 8 professional areas identify the knowledge and skills required within each band level to provide specialist HR assistance. There are 4 band levels, each band level signifies professional competence and is linked to the professional areas within said band level at every stage of the professionals HR career. To progress from one band to another there are three transitional pathways that identify what the professional must follow in order to progress. There are 8 behavioural areas clustered into 3 groups that identify how professionals at the relevant band level in their career need to carry out their duties and make a contribution to their organisations success. They include; Band One; Personally Credible; Builds a reliable reputation using experience and expertise and does so with integrity and in an objective manner. Collaborative; Works effectively with colleagues, customers, and individuals both within and outside of the organisation. Driven to deliver; Demonstrates a strong work ethic, consistent in their duties and take accountability for delivery of results. Plans, prioritises, monitors performance and holds others accountable for delivery. Band Two; Advises on and manager HR related issues and has a clear understanding of the evaluation process. Whilst at band two, the professional will demonstrates the Personally Credible and Driven to Deliver Behaviour Areas seen in Band One while also demonstrating other Behaviour Areas; Courage to Challenge and Skilled Influencer. Courage to Challenge; Shows confidence and courage to speak and challenges others when confronted with unfamiliar circumstances. Skilled Influencer; Demonstrates the ability to influence and to gain commitment and support form a wide range of diverse stakeholders for the organisation benefit. Band Three; Requires the professional to show a high understanding of the Behaviour Areas Courage to Challenge and Skilled Influencer. These are to be demonstrated at an expert level before progressing to the band level 4. The professional has the skills to lead in a Behavioural area and addresses key HR challenges at an organisational level. Band Four; Professionals are required to be an expert in their field, lead and manage the professional area or the organisational responsible for developing and delivering organisational and HR strategy. The professional is required to cover 3 Behavioural areas; Role Model, Curious and Decisive Thinker. Role Model; leading by example and implying sound personal judgement in all interactions. Curious; Demonstrates an active interest in the internal and external environment, shows a willingness to learn and active in the development of self and others and organisation levels and individual. Decisive Thinker; Demonstrates the ability to analyse information quickly and constructively to make defendable decisions using knowledge, experience and personal judgement. As a learner just starting out my HR career my experience and knowledge is limited and I believe to sit at Band One on the HRPM. Band One supports colleagues with administration duties and effectively manages data and is customer driven. The Professional Areas suited for Band One insure that all people within the organisation possess and develop the skills and knowledge to progress not only within the organisation, but their career by becoming motivated to learn, grow and perform. High performance within the organisation is promoted by rewards that are equitable and cost effective, given when rewarding skills, capabilities, performance and experience. While Band One focuses primarily on Performance and Reward and Learning and Talent Development as professional areas, the HRPM also depicts that the behaviours at Band One level are to be achieved. These include; Personally Credible, Collaborative and Driven to Deliver. The two core Professional Areas (Strategy Insights and Solutions and Learning and Talent Development) are at the very heart of any HR professional and should be the core values of any professional undertaking a HR career or an expert in their field.

Identify What Is Happening in the External Environment in Terms

There are three external factors that affect business: Political, Legal and Social. Political factors involve political stability, government support, taxation and direct support. Legal factor involves things such as employment laws, consumer laws, it also influence attitudes such as healthy eating. Social factor involves education, age, ethics, attitudes etc. Political factors An activity related to government policy and its administrative practices that can have an effect on something.Most business operators will keep a watchful eye on any political factor, such as new legislation or regulatory shifts, which could have a substantial impact on how their company operates and its bottom line. Political decisions involve making choices that affect large number of people and business. Government support for different types of organization- government supports different organizations in different ways. There are three types of organizations- private, public and nonprofit/voluntary.In pri vate sector, government tries to create an environment where business can compete. In the nonprofit/voluntary sector, government support business by giving various grants and tax reliefs. In the public sector the government covers the losses made by government owned organizations. Governments use taxation to encourage or discourage certain economic decisions. For example, reduction in taxable personal (or household) income by the amount paid as interest on home mortgage loans results in greater construction activity, and generates more jobs.Government also puts high taxes, for example they put high taxes on cigarettes and alcohol to discourage smoking and drinking, and high taxes on fuel to reduce pollution by discouraging people of driving cars so much. Government also tries enhancing the skills of the population. They enhance education and training help to increase skills of working population. They provide a range of training and creates the educational framework including differ ent types of qualifications, such as Apprenticeships and NVQs. Legal factors Business must operate within the framework of the law.There are three laws that affect business: Company law- how business set up and run, Contract law- contracts that business make with suppliers, employees and etc, and Competition law- how business are allowed to compare with each other. The Contract Law is a set of rules governing the relationship, content and validity of an agreement between two or more persons regarding the sale of goods, provision of services or exchange of interests or ownership. The reason for this is due to the big number of examples in which contracts can arise in everyday life.Contract law is law that governs oral and written agreements associated with exchange of goods and services, money, and properties. It includes consumer protection and employment law. Consumer protection involves: †¢Sales of Goods Act, this act means that the retailers have to sell goods as they are de scribed and satisfactory quality. It means that marketing should describe the product accurately. These laws are aimed at safeguarding consumers by ensuring that goods offered for sale are reasonably safe, and meet certain standards of quality to make them fit for their intended use. The consumer credit act this applies to business who sells goods on credit, or companies that lend money. Business need to be licensed by the Office of Fair Trading. This act wants business to give their customers updates on their account regularly. If the customer falls behind the repayments the FOS may extend the time for the customer to repay their debt. †¢Employment law means that employees are also protected at work. The contract of employment should include names of both parties, job title and description, hours of work, wages etc. Social factorsAre factors that influence individuals' personality, attitudes and lifestyle. Demographic issues, when a population of a country is growing, there is an increase in goods and services and people available to work. Changes in structure means aging population. When the number of older people increase fast the demand for some goods increase, for example wheel chairs, anti-aging creams, world cruises etc. Household and families, there are increasing number of single-person households in the uk. The average marriage age is increasing aswell and many people now live alone.Education- the level of education is very important nowadays. In almost all industries employers are expecting employees to have a good information about technology, and have good skills at the job they’re doing. Attitudes to work influence relationships between employers and employees. Britain has developed a long working hour’s culture compared to France and Italy. How external factors affect McDonalds in the UK and Lithuania McDonald’s is the world largest chain of fast food restaurants with more than 30000 restaurants serving 52 million custo mers in more than 100 countries each day.McDonald’s primarily sells hamburgers, cheeseburgers, chicken products, french-fries, breakfast items, soft drinks, milkshakes and desserts. More recently, it has begun to offer salads, wraps and fruit. Each McDonald’s restaurant is operated by franchise, an affiliate, or the corporation itself. The corporation revenues come from the rent, royalties and fees paid by the franchisees, as well as sales in company-operated restaurants. McDonald’s revenues grew 27% over the three years ending in 2007 to $22. 8 billion, and 9% growth in operating income to $ 3. billion. Within the UK there are approximately 1200 restaurants employing over 85,000 people. In Lithuania there are just 9 restaurants employing less than 200 people. Political factors In the UK McDonald's main competitors are Chippy Shops, Subway and KFC. McDonalds always needed to treat competitors carefully. That's way the factor related with competitor like competit ors product quality, service, price competition, market, sales, growth everything impacting McDonalds. In Lithuania the only competitor for McDonalds is Hesburger.There are not many fast food restaurants so there is not much competition going on. In both countries employees are impacting McDonalds because company is recruiting, training staff for company. It is not uncommon for McDonalds to be the employer of first resort for young people just entering the workforce, older workers desiring extra income, or for those planning on transferring from one corporation to another. So, employee is impacting McDonalds in this way. Legal factors In both counties McDonalds producing their product and they are serving those directly to customers.That's way the factor of product and service is impacting McDonalds. Product quality, product variety, quick and friendly service, every things are important for company. Those got an important impact on McDonalds. Employment law also affects McDonalds i n the UK and Lithuania. In the UK minim wage is: Apprentice- ? 2. 65, under 18- ? 3. 68, 18 to 20- ? 4. 98 , and over 21- ? 6. 19. In Lithuania, there are not hourly wages, but the minimum salary for everyone in Lithuania is 232 euro a month.People in England has more money to spend on fast food restaurants than Lithuanians due to a larger income, therefore McDonald restaurants make much bigger profits in the UK than in Lithuania. Social factors In the UK there are many more McDonald’s restaurants than in Lithuania, mainly because of people’s Lithuanian people are more keen on healthy eating than British people. Most of Lithuanian people grow their own vegetables and fruit; they also like to buy organic foods from the market, and stays away from fast food restaurants. McDonalds are not so popular in Lithuania as it is in the UK because of different coulture.

Development of the Atomic Model Essay

460 – 370? BC – Democritus – first theory of atom – All matter is composed of particles called atoms which can’t be subdivided – different materials had different properties because their atoms were different – atoms have different sizes, regular shape, are in constant motion, and have empty space 450 BC – Empedocles – matter is composed of four elements – earth, air, fire, water 384 – 322 Aristotle – no voids! Opposed Democritus’ theory – 4 elements earth, fire, air water with dry, hot, moist and cold 500 – 1600 A.D. – age of alchemy Late 1700’s – law of conservation of mass – mass doesn’t change during a chemical reaction 1799 – Proust – law of constant composition – compounds always have same proportion by mass of their elements 1766-1844 John Dalton (English) postulates atoms as a billiard ball model – all matter is made of particles called atoms – all atoms of an element are identical – atoms of different elements have different properties – atoms combine to form compounds – atoms are neither created nor destroyed during a chemical reaction Late 1800’s – Sir William Crookes and others – used sealed glass tubes to generate a glow – Cathode rays were attracted to positive plates – therefore negatively charged – Rays could be blocked – therefore a particle – Negatively charged particles were called electrons 1897 JJ Thomson – used cathode ray tube and developed raisin bun model – Electrons randomly distributed through positive mass – told not to touch – broke everything but could see what was wrong with equipment 1904 Hantaro Nagaoka – developed Saturn model 1911 Earnest Rutherford – Thomson’s research assistant – testing Thomson’s theory – gold foil experiment – surprised – like shooting a cannon ball at a piece of tissue paper and having the cannon ball bounce back at you! – Most of atom is empty space, positively charged nucleus – Electrons in a cloud around the nucleus – had hands of gold and knew how to use them to get answers – didn’t mention electrons because he didn’t know what they did – he did know they weren’t in orbits because the energy degenerates and in the atom, it doesn’t 1886 – Goldstein – discovery of the proton (shown to be a fundamental particle 20 years later) – 1837 times heavier than an electron 1932 James Chadwick – discovered neutrons by bombarding Be with alpha particles – Gave off rays which weren’t deflected by outside fields – Neutron had mass approximately equal to a proton 1900 Max Planck – energy is absorbed and released in chunks called quantum (compare playing a piano vs a violin) Einstein – radiant energy – energy packets called photons ; described photoelectric effect from observing that radiant energy on metal releases electrons 1913 Niels Bohr (worked first with JJ Thomson then with Rutherford) developed model for hydrogen where the electron orbits the nucleus. – He explained the H emission spectra and the explanation was the foundation for n, the principle quantum number – the concept of energy levels – Mathematical predictions of lines only worked for hydrogen – won a Nobel prize for looking at the solar system and comparing it to the atom 1924 Louis de Broglie showed that if radiant energy could act like a stream of particles, then matter could act like a wave – the wave property of electrons 1927 Werner Heisenberg – developed uncertainty principle – impossible to know both exact momentum and location of an electron due to dual nature of matter 1926 Erwin Schodinger – Schodinger’s wave equation – quantum mechanics (advanced calculus needed) takes into account the wave and particle nature of electrons. – equation (2 gives info on location of electron in terms of probability density – wave functions are called orbitals – [pic], where E is energy, e2 is electric potential, r is orbital radius and h is Planck’s constant 1925 Wolfgang Pauli – each orbital has only 2 electrons is now explained due to direction of spin of electrons. Spinning electrons create magnetic field. Only 2 electrons of opposite spin in an orbital referred to as Pauli exclusion principle Hund’s rule – half fill each orbital before adding second electron Aufbau principle – energy sublevel must be filled before moving onto next higher sublevel Principle Quantum Number, n – integer that Bohr used to label the orbits and energy levels – a main shell of electrons – seen in low resolution spectra – still used today although we now use orbitals instead of orbits Secondary Quantum Number, l – Arnold Sommerfeld (1915) extended Bohr’s theory. – H has 3 elliptical orbitals for n = 2 – Explained the observed line splitting seen for H in high resolution line spectra – Introduced l to describe sublevels – l has values 0 to n-1 – relates energy levels to shape of electron orbital and explains regions of the periodic table – l=0, s orbital – sharp – l=1, p orbital – principle – l=2, d orbital – diffuse – l=3, f orbital – fundamental Magnetic Quantum Number, ml – from experimentation with emission line spectra – place a gas discharge tube near a strong external magnet, and some single lines split into new lines not initially seen – done by Pieter Zeeman in 1897 – called normal Zeeman Effect – Zeeman Effect explained by Sommerfeld and Peter Debye (1916) – They proposed that the orbits could exist at various angles – If orbits in space are in different planes, the energies of the orbits are different when the atom is near a strong magnet – For each value of l, ml can vary from –l to +l – If l = 1, ml can be -1, 0, 1 suggesting 3 orbits with the same energy and shape but with a different orientation in space (degenerate orbitals) Spin Quantum Number, ms – to explain more and new evidence, ie the additional line splitting seen in a magnetic field – student of Bohr and Sommerfeld – Pauli – suggested each electron spins on its axis and is like a tiny magnet. – Could only have one of two spins equal in magnitude, opposite in direction (vector) – Values + Â ½ or – Â ½ – Opposite pair is a stable arrangement like bar magnets stored in pairs arranged opposite to each other (produce no magnetism) – If single unpaired electrons present, magnetism is present and atom is affected by magnetic fields Overall – each electron in an atom is described by a set of 4 quantum numbers – fits perfectly arrangement of electrons and the structure of the periodic table

1968 event Essay Example | Topics and Well Written Essays - 750 words

1968 event - Essay Example Immediately after the incident, he was rushed to the hospital where he succumbed to injury and was pronounced dead after an hour. He passed away at the age of 39 (History 2012). Over four thousand National Guard Troops were ordered into Memphis to control the situation and prevent its aftermath; however the gunman managed to run away and escape. A curfew was immediately imposed as the 550,000 shocked inhabitants of the city, came to terms with the shocking incident. According to police accounts, the tragedy led to sporadic violence in Harlem and Brooklyn followed by incidents of looting and hostilities against the policemen by the districts with a majority of African American populations (The New York Times, 1968). The suspect who played a pivotal role in the tragedy was later identified as James Earl Ray – a small-time criminal, an ex-convict and a known racist was apprehended by the U.S. authorities at the Heathrow Airport on June 8 1968. Bystanders and witnesses present at the event narrated various accounts which included some of them witnessing him fleeing from a boarding house with a suspicious bundle, near the Lorraine Motel. It was alleged by the prosecutors that he had fired from the bathroom in the Motel building (History 2012). He was convicted for the murder of Dr. King and was sentenced to 99 years in prison on May 10, 1968. Earl Ray consistently denied his involvement in the assassination. The hunt for the suspects was one of the most sensational events in the history of the United States, giving rise to various conspiracy theories, misleading the investigators. Various eye witness accounts were taken into consideration and millions of dollars were invested by the Federal government to arrest the key conspirator. The tragedy was one of the most significant events in history since Dr. King was the leader and pioneer of the Civil Rights movement in the U.S. and played a key role in the upliftment of the suppressed African

Comparing Susan Glaspells Play Trifles with her Short Story A Jury of Essay

Comparing Susan Glaspells Play Trifles with her Short Story A Jury of - Essay Example The sense of male authority more effectively forms the hallmark of the story, which is more than can be said about Trifles if acting in the play is left out of the question and just text is scrutinized. Angel appears to be deeply fascinated with the short story version of Trifles in her article. She claims that compared to the play, the story focuses on women’s perspective who were shunned from the legal system. These were women who had judgment skills far superior to any men around, but were not given credit for that because it was men and not women who made the law, who were judges, and who investigated murder trials. The women in the story managed to see beneath the surface and reached different legal conclusions than men did. Women reached correct conclusions because of their different experiences and values than men and this difference is very superiorly explicated in the short story version of the play. It is suggested by Ben-Zvi in her article that compared to Trifles, Glaspell goes further in her short story to highlight patriarchal power and its implications on women. Trifles does not as brilliantly and as deeply analyzes the awkwardness of Mr. Hale’s character as the â€Å"Jury† does. In the start of the short story, the authoress dedicates many words to explaining how easily Mr. Hale is intimidated by fellow men like the County Attorney. However, when it comes to women of the house, he effortlessly undermines their perceptions of judgment. It is Mr. Hale and not the women of Mr. Wright’s house who gets to detail the murder report because of his gender. He directly taunts the women refusing to acknowledge that they could possibly have any clue about murder. Such examples of patriarchal power and female marginalization are more efficiently detailed in the Jury. In her article, Mael explains that just as the short story

The Gunpowder Plot Essay Example | Topics and Well Written Essays - 3000 words

The Gunpowder Plot - Essay Example The failed plot to assassinate James I and the ruling Protestant elite tainted English Catholics with claims of treason for centuries thereafter. In this paper I describe the infamous Gunpowder plot before discussing its resolution and the implications for English Catholics before their emancipation. The year 1603 marked the end of an era where Catholics were in a transitional phase between rulers and had the opportunity to fundamentally alter their subjugate role within society. After nearly 45 long years as Queen of England, Elizabeth I was nearing death. It was assumed that her successor would be James VI of Scotland. Had this have been the scenario, Catholics would have been able to celebrate increased freedom as James VI was more lenient towards catholicism (Smith 1998). This was pleasing to the English Catholics as this could have marked an end to their suffering. They had suffered severe persecution since 1570, when the Pope had excommunicated Elizabeth, releasing her subjects from their allegiance to her. Additionally, The Spanish Armada of 1588 continued to make matters worse. To the Tudor State, it was held that each and every follower of Catholicism were potential traitors (Adams, 2005). They were forbidden to hear Mass, forced instead to attend Anglican services, with steep fines for those recusants who persistently refused (Smith 1998). Since James was more warmly disposed to Catholicism than the dying Queen Elizabeth. His wife, Queen Anne of Denmark, was a Catholic, and James himself was making vocal about his empathy with the plight of the Catholics. Moreover, historians contend that the early signs were encouraging to catholics as he ended their political dissatisfaction. In fact, he immediately ended recusancy fines and awarded important posts to the Earl of Northumberland and Henry Howard, another Catholic sympathizer (Questier, 2006). Catholics began to openly practice their beliefs as they became increasingly optimistic about their future in England (Smith 1998). While some individuals indicate that Catholics should have never felt any sense of security, others indicate that the Catholics were well on their way to emancipation. In his attempts to accommodate different religious demands, James was dissatisfied at their growing allegiance. This is because of his religious devotion to his own beliefs. Moreover, the uncovering of the 2 plots in 1603 created obstacles to James’ capacity to further empathize with the Catholic followers. The situation deteriorated further at the Hampton Court Conference of January 1604 where James I was explicit in his show of hostility against the Catholics in order to satisfy the Puritans, whose demands he could not wholly satisfy. Furthermore, in the following month he publicly denounced Catholicism. This was followed by every priests and Jesuits had being expelled as well as the resurgence of recusancy fines. The taste of freedom coupled with the abrupt 180 created an aura of despe ration that hit home with some of the most devout followers. Specifically, Robert Catesby was a devout Catholic whose father had been imprisoned for harboring a priest. Moreover, he had had to leave university without a degree, to avoid taking the Protestant Oath of Supremacy. Yet he possessed immense personal magnetism, crucial in recruiting and leading his small band of conspirators. James’ discontent is arguably because of the fact that the Catholic followers were so devout to the pope. He assumably didn’t want to have his constituents loyal to another leader. This perhaps caused him to be more cruel to the followers. Moreover, many sources indicate that there were fears of the pope attempting to take over. This is why kings did not want to allow this religion to proliferate within their borders. As kings

Wk 8 (31) Essay Example | Topics and Well Written Essays - 750 words

Wk 8 (31) - Essay Example When talking to a client it is important to make sure that they are gaining insights into themselves and into their lives. By confronting the discrepancies that come up, a counselor helps the individual find those insights about themselves. Many times the client is not aware of their discrepancies because they are close to the situation. They may be exhibiting behaviors that they have used for a very long time and they may not know that these behaviors are destructive. They also may be attempting to move forward with their lives and not be aware of issues, behaviors or situations that may be stopping them from moving forward. When the counselor does confrontation well, the client is able to get to core issues that may be the reason why they are reacting in certain ways. As an example, an individual may think they are not getting work because of their appearance. In reality, they may not be getting work because they are going after jobs that they do not have the skills for or that are not jobs that they would like. Often clients can sabotage themselves by doing things that are counter to what they need to do to get what they want. In my opinion, confrontational skills are important to use to help the client move forward. They should be used after the counselor has built rapport with the client and when they have developed a comfortable space. Using confrontation too soon can result in losing a client or in creating more barriers for the client to work through. The client must be comfortable with the therapist in order for this skill to work and the counselor must be confident in confronting the client. Sheehy, R. (2002). Counseling skills can help you become an effective helper. The Florida Bar News. Retrieved October 26, 2009 from http://www.floridabar.org/

Thailand the Struggle for Success Essay Example | Topics and Well Written Essays - 1250 words

Thailand the Struggle for Success - Essay Example The import substitution policy was then replaced in the mid-1970s with the policies to boost exports. The impact of this shift in policy meant that not only Thailand now had a strong agrarian and industrialized economy but it also diversified in a sense that its economic structure became export-led which had a portfolio as diversified that it included textiles, electronics, chemicals, iron and steel, and minerals. One of the reasons for this diversity in the portfolio was the abundance of labor and natural resources. Thus, Thailand took complete advantage of globalization and its economy reported a growth in its average real GDP of 6.6% from 1960 to 1996 (The Brooker Plc p.8-9). This growth is the average growth rate in these years, there were also years in which Thailand witnessed exponential growth rate in terms of GDP and until 1997, Thailand was all set become the regional hub of the business and commerce activities in the region. Before 1997 Thailand implemented a policy of fixed exchange rate. Its exchange rate was pegged against the dollar. This effectively reduced the transaction costs attached to the inflow and outflow of investments. This obviously resulted in speedy growth as a result of the foreign direct investment. Unfortunately, the lack of foresight and anticipation on the part of Thai government led to the settlement of an economy which was heavily dependent on this direct investment. This policy saw its negative ambiance when in 1997 the investors lost confidence in the recovery of their investments and thus began to keep a check on their investments. The trigger down effect led to heavy speculations against baht and the local investors sold baht and bought more dollars. This caused the capital outflows from the country. But the real impact was felt when the government decided to float the exchange rate.

General Biology hw Essay Example | Topics and Well Written Essays - 750 words

General Biology hw - Essay Example These light-harvesting molecules otherwise called antennae molecules absorb light energy and transmit it to the reaction center. Once they absorb light, the molecules are in an excited state which is generally unstable. Therefore the excited molecules (electrons) rapidly decay to the ground state with simultaneous transfer of excitation energy to neighboring molecules. This process is called exciton transfer. This transfer continues to the third and fourth or subsequent neighbor until a special pair of chlorophyll a molecules at the reaction center is excited. Upon being excited the electron is promoted to higher energy orbital and then it passes to an electron acceptor leaving the photochemical center with an electron ‘hole’. This electron is then replaced by another electron from a neighboring electron donor molecule. Experiments set up to investigate photosynthesis in plants in the 1950s by Louis Duysens with bacterium Rhodospirillum rubrum found that there was a temporary decrease in absorption of light at the wavelength of 870 nm. This temporary decrease in light absorption was referred to as ‘bleaching’. Similar studies also demonstrated similar ‘bleaching’ at wavelengths of 680 and 700 nm. Therefore, P680 and P700 stand for bleaching which occur in plant chloroplasts at the wavelength 680 and 700 nm respectively. The P680 and P700 represent the maximum wavelength of maximum bleaching (needed to excite) in photosystem I and photosystem II respectively. Chloroplast is a double membrane organelle present in photosynthetic organism. The organelle contains the photosynthetic pigment, chlorophyll which absorbs light in the visible spectra and converts the light energy into chemical via two distinct phases, the light phase and dark phase with the final step of assimilation of CO2 into the cell as a hexose sugar. Photosynthesis is a process that takes place in the chloroplast of photosynthetic organisms where light is absorbed

''How does the teaching environment (both inside and outside the Essay

''How does the teaching environment (both inside and outside the institution) influence EFL teachers' motivation'' - Essay Example unfold within educational institutions by turning them into analytic objects." (Lave, 1996, p.6) This is where Lave sets the problem of context by building on the basic premise that not all learning needs to be worthwhile. Translated, in this paper, the author has used the premise to show the effects of positive learning in individual so as to come up with a composite model for worthwhile learning within a person's experiences rather than simply within the educational institutions from the perspective of a teacher's motivation in an EFL classroom. This motivation and knowledge base takes a person through a variety of life experiences to help him or her practice a profession, meet people and basically, make a life. Motivation has been further defined as a combination of the following elements, by Kleinginna et al, 1981: Another relevant definition of motivation comes from the fact that motivation is deeply linked with emotion. Izard (1990) believed that motivation and the direction of same is reflected in the facial expression of the learner and the teacher. Further, this has been discussed by Yerkes and Dodson (1908) when they have discussed the inverted U shape curve in studying goal orientation in relation with motivation. Maslow (1971) has laid down important definitions and directions for studying the various areas of extrinsic motivation which have been discussed in the paper. These include Cognitive areas and operant conditioning. This has been furthered by Heirarchy of Needs as laid down by Maslow. This has been studied by Norwood (1999) in coping information and seeking information. Motivational factors have been studied in this paper from various viewpoints and definitions as can be seen in the literature review and research background. Mathes (1981) described self actualisation as a major factor in motivation as did William James (1892). Literature Review and Research Background The literature used for this paper has been exhaustive. It has drawn from the work of various scholars so as to understand the nexus between motivation and learning. This paper discusses the outcomes of energy arousal in the field of education through motivation. From there, it goes into finer details as far as aspects of those determinants in cognitive development are concerned. In this regard, the importance of motivation as laid down by Kleinginna et al (1981) have formed an important research element of this paper. These aspects have to do with general and other competencies. Before launching into a discussion of the same, Lave et al have separated intrinsic and extrinsic factors of motivation so as to better understand the basis on which the determinants of positive and negative

Truman and the Cold War Essay Example | Topics and Well Written Essays - 250 words

Truman and the Cold War - Essay Example This was after Cuba was established to be a communist country after Fidel Castro overthrew Batista. The raising of the Berlin Wall was taken symbolically to mean that there was a division between the West and the East. The Brandenburg Gate was closed, thus; division between the city of Berlin East and West (Harper, 2011). The differences in the systems that existed in both regimes worked to fuel the agenda brought on by the regimes. Communists were made to appear scarier than they actually were and unlike Americans and the American way. Fear was the basis for propaganda in the Cold War as it became clear that the American and Soviet governments did not want to help their people realize the differences that existed between their two systems. The struggle for citizen’s hearts and minds to take sides through fear was being used by both sides, the USSR and the USA. The administration in place, the Truman Administration, did not think that the Americans had the energy to sustain the Soviet expansion after being in the biggest war in history. To convince the public of the eminent threat posed by the USSR, Truman used propaganda to fuel his support for the war at hand (Harper,

Individual Management Planning Essay Example for Free

Individual Management Planning Essay Imagine you are an executive for BP, and you are preparing a presentation for the board of directors about the organization’s direction. Create a 10- to 15-slide Microsoft ® PowerPoint ® presentation, with speaker notes, in which you address the following:  · Evaluate the planning function of management as it relates to the organization’s goals and strategies. Use steps in the planning process outlined in the text.  · Analyze the influence that legal issues, ethics, and corporate social responsibility have had on management planning at BP. Provide at least one example for each.  · Analyze at least three factors that influence the companys strategic, tactical, operational, and contingency planning. Format your paper consistent with APA guidelines.

Anti C1q Antibodies and Phagocytosis of Apoptotic Cells

Anti C1q Antibodies and Phagocytosis of Apoptotic Cells The complement system is one of the major effector mechanisms of the innate immune system and it plays an important role in immune defense. The biological functions of complement are opsonization and phagocytosis, stimulation of inflammatory reactions by anaphylatoxins and complement-mediated cytolysis of microbes, especially encapsulated bacteria. The complement system is formed by an enzymatic cascade composed of plasma proteins that, once stimulated, can achieve tremendous amplification and effectively fight the invading microorganisms (Abbas et al., 2009). Under certain conditions, a pathological immune reaction may develop against complement components, which on one hand reflects an underlying autoimmune process and may lead to inflammation and tissue injury on the other (Potlukova and Kralikova, 2008). The first component of the classical pathway of complement activation, C1q, plays a crucial role in the clearance of immune complexes and apoptotic bodies from the organism. Autoantibodies against C1q (anti C1q) have been found in a number of autoimmune and infectious diseases. They have been best described in patients with systemic lupus erythematosus, where they are thought to play a pathogenic role in lupus nephritis (LN). Their high negative predictive value for the occurrence of active proliferative LN, as well as their possible ability to indicate a renal flare as soon as 6 months in advance, have rendered anti C1q antibodies a novel non-invasive tool in the detection of active LN (Potlukova and Kralikova, 2008). The Complement C1q and Its Antibodies C1q is the first component of the classical pathway of complement activation. Together with the enzymatically active components C1r and C1s, C1q forms the C1 complex. Binding of C1 to immunoglobulins in the form of immune complexes leads to activation of protease function of C1r and C1s and further activation of the classical pathway of complement (Schumaker et al., 1986). C1q is a glycoprotein belonging to the collectin family with a molecular weight of about 410-462 kDa. It is a hexamer composed of globular heads attached to collagen-like triple-helix tails (Fig. 8). The globular heads of C1q specifically bind to the constant heavy (CH2) domain of IgG molecules or the CH3 domain of IgM. Each heavy chain of the immunoglobulin molecule contains only one binding site for C1q. Since C1q must bind to at least two heavy chains in order to change its conformation and activate C1r and C1s, its activation ensues only after binding to immunoglobulins in the form of immune complexes bound to multivalent antigens (Schumaker et al., 1986). Most complement proteins are synthesized in the liver by hepatocytes. However, macrophages can synthesize early complement components of both the classical and alternative pathways and can provide sufficient local tissue complement for opsonization without recruiting plasma complement (Colten et al., 1986). C1q is unusual, for a complement protein, that it is synthesized by tissue macrophages but not hepatocytes (Loos et al., 1989). In addition to being the first component of the classical pathway of complement activation, C1q has many physiological roles. C1q can directly opsonize apoptotic cells (AC) for phagocytosis. In vitro, C1q binds to surface blebs on AC but not normal host cells (Korb and Ahearn, 1997). C1q binds to calreticulin (CRT) in AC blebs and opsonizes AC for enhanced phagocytosis through C1q interaction with CD91. C1q can opsonize AC also indirectly through complement activation (Lu et al., 2008). Consistent with this, the finding that C1q-deficient mice have been shown to have an accumulation of apoptotic bodies in the kidneys (Botto et al., 1998); and macrophages of C1q-deficient mice and humans have a decreased ability to clear apoptotic bodies in vitro (Botto, 1998; Taylor et al., 2000). In this way, C1q promotes the clearance of autoantigens, preventing stimulation of the immune system and disruption of this process may lead to development of autoimmunity (Botto, 2001). C1q-opsonized AC also regulates DC production of cytokines, but data from different studies are not entirely consistent (Lu et al., 2008). Apparently, most studies report C1q inhibition of IL-12 production from DCs and that AC stimulated macrophages produce more IL-10 and less IL-12. This suggests a tolerogenic property of C1q which is consistent to the development of autoimmunity at C1q deficiency (Botto et al., 1998). C1q has also miscellaneous roles in regulation of multiple macrophage activities, in DC differentiation, activation and antigen presentation and in granulocytes, mast cells and fibroblasts regulation (Lu et al., 2008). There are several autoantibodies to complement proteins that interfere with the physiological regulation of complement activation in vivo, and each of these has been associated with the development of SLE. These antibodies are C3 nephritic factor, anti-C1 inhibitor autoantibodies, and anti C1q antibodies. In each of these cases, there is a chicken and egg dispute, since it could be argued that development of the anticomplement autoantibody is itself part of the SLE process. However, in the case of C3 nephritic factor, which stabilizes the C3bBbC3 convertase enzyme of the alternative pathway, 8 cases of SLE have been described )Sheeran et al., 1995; Walport et al., 1994). In each of these, the onset of SLE occurred many years after the development of the main clinical phenotypes associated with the presence of C3 nephritic factor, supporting the idea that the C3 nephritic factor was the egg rather than the chicken. History and epidemiology of anti C1q antibodies: Binding of monomeric IgG to C1q was first described in 1971, in sera from patients with SLE with hypocomplementemia (Agnello et al., 1971), and in 1978, precipitation of C1q by monomeric IgG was documented in the hypocomplementemic urticarial vasculitis syndrome (HUVS) (Marder et al., 1978). In 1984, anti C1q antibodies were found in patients with SLE (Uwatoko et al., 1984). Since then, occurrence of anti C1q antibodies has been described with varying prevalence in patients with autoimmune and also some infectious diseases (Wisnieski and Jones, 1992). Anti C1q antibodies were mostly of the IgG subtype with IgG1 and IgG2 being the predominant subclasses (Siegert et al., 1990). The prevalence of anti C1q in the general population varies between 2% and 8% (Potlukova et al., 2008). As is the case with other autoantibodies, the occurrence of anti C1q increases with age (Ravelli et al., 1997; Siegert et al., 1993). The mere positivity for anti C1q antibodies in an otherwise healthy individual does not appear to bear any pathological or prognostic significance (Potlukova and Kralikova, 2008). Pathogenic role of anti C1q antibodies: Anti C1q antibodies have high negative predictive value for active lupus nephritis (LN) suggesting a pathogenic role in SLE patients. In addition, the elimination of anti C1q antibodies from circulation by repeated plasmapheresis or C1q immunoabsorption brought alleviation of the patients symptoms (Berner et al., 2001; Grimbert, et al., 2001). The binding of anti C1q antibodies to C1q is mediated via Fab fragments and in contrast to immune complexes, anti C1q antibodies do not bind to globular heads of the C1q molecule but to its collagen-like tail (Fig. 8). The binding is very weak in the liquid phase, but achieves high affinity in the case of a conformationally changed C1q in the bound state exposing new antigenic determinants. Thus, any possible pathogenic role of anti C1q antibodies probably remains confined to local deposits of C1q in tissues (Potlukova and Kralikova, 2008). Another intriguing mechanism of the pathogenicity of anti C1q antibodies might be a switch from non-inflammatory recognition of apoptotic bodies by C1q and its receptors to inflammatory recognition when C5a and other complement activation fragments are generated during enhanced complement activation due to anti C1q antibodies at sites where C1q is recognizing nuclear antigens (Holers, 2004). Fig. 8: A simplified scheme of the binding of anti C1q antibodies to the molecule of C1q. Anti C1q antibodies per se do not seem to activate complement; however, their binding to C1q may amplify complement activation by increasing the amount of the bound IgG in a vicious circle manner. Furthermore, they might attenuate the physiological functions of C1q, including the capacity to activate the classical pathway of complement and to clear immune complexes and apoptotic bodies. Taken together, several different mechanisms seem to be involved in the pathogenicity of anti C1q antibodies (Potlukova and Kralikova, 2008). The presence of anti C1q antibodies in lupus is typically accompanied by a number of clinical and serological features. The complement profile is similar to that seen in HUVS, with very low levels of C1q, C4, and C2, and, to a lesser extent, C3. Anti C1q antibodies tend to remain positive in SLE for prolonged periods, and there is associated prolonged hypocomplementemia. This differs from anti-double-stranded DNA antibody levels, which tend to fluctuate in concentration, together with inverse changes in complement levels (Pickering et al., 2000). Â   Â   Anti C1q antibodies in infectious diseases Anti C1q antibodies have also been found in some infectious diseases Prohaszka et al. (1999) have found an increased occurrence of anti C1q antibodies in patients infected with human immunodeficiency virus: 13% of infected patients were positive when compared with 5% controls. Furthermore, the levels of anti C1q antibodies significantly decreased during a follow-up period of 65 months. Interestingly, sera with detectable anti C1q antibodies were more likely to neutralize HIV than sera without them in in-vitro experiments. Saadoun et al. (2006) have reported an increased prevalence of anti C1q antibodies in patients infected with hepatitis C virus (HCV), with 26% being positive. Contrary to expectations, the occurrence of anti C1q antibodies did not differ between HCV-infected patients with and without mixed cryoglobulinemia indicating that immune complexes do not cross-react with the anti C1q assay and proving also the abundant presence of immune complexes in the circulation does not seem to be sufficient to provoke generation of anti C1q. Further studies are needed to elucidate their role and clinical relevance in other diseases. Measurement of anti C1q antibodies In the past, radioimmunoassay based on the binding of immune complexes to C1q fixed to a solid phase was mainly used to determine the concentration of immune complexes (Hay et al., 1976). Later, the solid-phase C1q binding assay was modified into an enzyme-linked immunosorbent assay (ELISA). For this purpose, either whole C1q or the collagen-like region of C1q was employed. However, the use of individually prepared ELISA kits with differently set cut-off limits for positivity led to a rather large disparity between the results of clinical studies. Nowadays, measurement of anti C1q antibodies in serum has become easier; thanks to commercially available and standardized ELISA kits using the whole C1q molecule as antigen (Potlukova and Kralikova, 2008). The main pitfall in the measurement of anti C1q antibodies consists in a possible binding of circulating immune complexes to the solid-phase bound whole C1q. However, it has been shown that the use of high ionic strength conditions in the incubation media inhibits any similar unwelcome binding and it renders the ELISA reliable for clinical use (Kohro-Kawata et al., 2002).

Implementation of Lean Systems in an Organisation

Implementation of Lean Systems in an Organisation Abstract The report describes the significance of value chains, lean system, lean production, and the concepts of eliminating waste from an organisation. Following this the report also illuminates the use of lean productions and lean services in an organisation called as Baxter Healthcare Corporation which manufacture global medical products. It also enlightens the essential goals of implementing lean systems in an organisation. Primarily, a brief overview is given on Operation management. A short explanation about water value stream mapping (VSM) exercise held at a South-eastern United States facility.. Using Lean practices, sometimes integrated with an environmental focus, the company was capable to double in size and revenue while keeping its total waste generation close to 1996 levels is discussed. The Corporate social responsibility and the Porters value chain is described in detail. And at the end a summary of the report is given. Definition A fusion of Japanese and US management principles focusing on the reduction of: waste, inventory and customer response time. http://managers-net.org/Lean.html General Introduction In 2001, Baxter Healthcare Corporation, a worldwide leader in the manufacture of global medical products, was worried that its environmental track per unit output, a key target of efficiency, was rising. To battle this, the company adopted a congregation of business and manufacturing methods. One worked: Lean Manufacturing. As Baxter began to see waste generation drop with the deployment of Lean, the environmental engineering group realized that environmental enhancement was habitually an inadvertent benefit of Lean Manufacturing. In order to make best use of this benefit, this group began to hunt for ways to additional mix environmental metrics and performance into traditional Lean Manufacturing tools. By means of Lean practices, at times integrated with an environmental focus, the company was able to double in size and revenue though keeping its entire waste generation close to 1996 levels. Baxter has been so victorious at sinking waste that many of its biggest facilities are now classified as small quantity or conditionally excepted little magnitude generators under EPAs hazardous waste rules. This learning highlights a water value stream mapping (VSM) exercise held at a Southeastern United States facility. Baxters Key Lesson Learned Based on a value stream mapping (VSM) incident held at this provision, as well as other interconnected events, Baxter has developed a amount of key lessons for building value stream mapping work: The targeted aspect (energy, water, materials, etc.) should be correlated to facility challenges and the company strategic plan. For example, if the facility has boilers or uses steam or distilled water, it should discover opportunities in water and its related energy. In ISO 14001 terms, the facility should be targeting one of its environmentally important aspects. A cross-functional team is crucial to successfully identifying and understanding the challenge. Upper management support is decisive for the follow-up on implementation. |Excellent, perfect data is also crucial. Data can be gathered in a number of creative ways, as simple as a bucket and stopwatch (water), a clip-on current reader (energy), or a portable flow meter for water discharge. Several utilities offer these services for low or no cost. If essential, bring in expertise. If expertise is not available in-house, then utilize the various free resources that states provide, such as energy experts, water engineers, etc. Do not rely on Lean consultants by yourself. Lean is a way of seeing and thinking, not merely a set of tools. Lean consultants can be a great source of tools and training, but a facility cannot truly learn Lean without living Lean. The metrics selected should be proper to measure progress in the targeted processes. The team should be prepared to revise or scrap an ineffective metric. Environmental personnel should be given the same representation and responsibilities as other staff. For example, if an operations manager has to make available a monthly report, so should the EHS officer. The environmental staff is an integral part of the team. Baxter Manufacturing Plant, Southeastern United States Baxters solution plants, which manufacture flexible-container IV and peritoneal dialysis products, often use big quantities of water and energy. With steadily growing energy costs and increasing pressure on clean water supplies, these facilities are encouraged by Baxters Corporate Vice President of Manufacturing to diminish water and energy consumption. Plants were particularly encouraged to perform a utilities value stream map. The plant selected for this study is one of Baxters largest facilities. The facility has received numerous honors, including the Shingo Award for Manufacturing Excellence. In its quest for Perfect Processes, the plant actively uses Lean practices. Because the plant gets its water from its own wells, employees imperfectly assumed that water had slight cost associated with it, thus ignoring the energy use and costs of pumping, storing, heating, filtering, and disposing water. Baxter views water waste as an sign of other costly inefficiencies. For example, water waste is often directly tied to excessive energy consumption. Creating the Current State Value Stream Map for Water To assault the water waste challenge, managers chose to use value stream mapping (VSM), one of four key approaches Baxter uses to incorporate environmental metrics into Lean practices (see appendix). This marked the first time that VSM was used at this facility to track a material resource-in this case, water-through the entire production process. To generate the VSM, a diverse team was preferred that integrated utility and water experts as well as maintenance, production and EHS personnel. The value stream maps and associated implementation plans were developed over a three-day event. The opening day began with introductions, followed by an explanation of the format and process of the VSM event. Then, the mapping began. Using sticky notes, the team graphically walked through the whole production process, highlighting water usage and major processing steps. The first pass of mapping was high-level and general; each subsequent pass would add more detail and refinement. During the second round of mapping, the major processes were wrecked down into sub-processes. Then, using the capability of the participants, the water volumes, cycle-times, value-added calculations (e.g., cost of pumping the water to the next step) and other relevant information were added to the map, with costs normalized per 1,000 gallons. The team also listed the triggers that caused each process step to initiate (e.g., an empty tank might trigger a rinsing/flushing process step). In addition, the team emphasized dissimilaritys between what must happen in theory versus the actual practices on the floor. For example, although standard operating procedure (SOP) was to rinse the floors and surface areas of certain rooms following a shift, frequently the whole room, together with the walls, was rinsed, thus wasting water. Emphasizing the dissimilarity among procedure and practice allowed waste to be better identified, with some SOPs tagged for further evaluation at a later date. The outcome of the mapping was the current state value stream map, a credible outline of the destination, use, value, and waste of the water throughout the production process. Metrics The team then deliberated on which indicators and metrics to use to estimate the water usage. They understood that the accurate choice of metrics was critical to the VSMs success. The option of indicators and metrics had to be consistent with Baxters strategic objectives as well as capable of measuring progress relative to the opportunities developed through the VSM. For this VSM, the key metrics incorporated costs (e.g., the dollar value of energy used to process the water) and water volumes. The amount of water introverted from the on-site well versus the amount of product produced was an additional efficiency metric. In addition, the team had to be equipped to adjust or reinstate these indicators and metrics if they proved ineffective in practice. Ranking Opportunities Through the VSM, the team recognized and prioritized 96 opportunities, with lots of graphically represented by starbursts. These opportunities were categorized by the estimated length of time for implementation (e.g., 6 months, 12 months, 24 months) and potential for improvement. Then, they were visually plotted on a grid with the magnitude of the potential profit on the Y-axis and ease of implementation on the X-axis. After all the starbursts had been appraised on this grid, the results were transferred onto various future state timetables, to prioritize the opportunities and plan for their implementation. Generally, starbursts that can be implemented within 6 months require little or no capital investment (although some may require further analysis to accurately gauge potential benefits). These starbursts are often the first priority for implementation, because of their high return on investment (ROI). Then, the team created three future state VSMs (6 months, 12 months, and 24 months) that incorporated the prioritized opportunities. New teams were created to coordinate the changes. These teams were composed of a mix of personnel that had proper knowledge of the processes involved as well as a solid awareness of how each chosen process fit within Baxters strategic objectives. As some members of these new teams did not participate in creating the VSMs, (for example, quality personnel) it was important to ensure that they all understood the strategy and methods behind the VSM effort. The teams developed specific timelines for implementing the changes using traditional Lean techniques, like kaizen. Projected Savings At the end of the event, Baxter had an action plan that should save 170,000 gallons of water per day and $17,000 within 3 months, with minute or no capital investment. The plan also eliminated the require to expand the plants wastewater treatment plant. Also, since the event, reciprocally the head utilities manager and plant manager have been promoted to positions in the corporate office. Because Baxter makes medical products, changes in a production process might conflict with FDA requirements. Any costs associated with pursuing an adjustment in those requirements would affect the production changes ROI, and thus, its implementation priority. LONG TERM SUSTAINABILITY Long-term sustainability is a business thought that has gained considerable attention following revelations about global warming and dwindling natural resources. At its mainly basic level, long-term sustainability suggests that a company will progress its odds of survival in the future by ensuring that resources used by the business are responsibly managed and maintained. According to a 2010 study by the United Nations, the vast majority of corporate chief executive officers (CEOs) believe that long-term sustainability is a major factor in long term success. The business practices that have fueled the modern global economy were not developed in a time when environmental impacts were understood or even gravely considered. During the Industrial Revolution, when huge scale business truly began to figure the globe, science had not yet developed a extensive means of measuring environmental damage. Yet while environmental science made grand strides in the 20th century, small levels of infrastructure and gaps in communications meant that information about commercial and environmental exploitation in developing nations frequently went unreported or unnoticed for years. As the global economy has developed, so too has a sincere worry for the sustainable use of resources and the practical management of the environment. Long-term sustainability requires a broad point of view as to the impact of doing business.One of the major concerns with the concept is that regulatory measures are often vague and subject to vary. There is certainly an element of threat in long-term sustainability investing, but proponents quarrel this threat should be combated by getting involved in sustainable practices immediately. By proving that a company is interested in protecting resources and conducting business responsibly, the owners of that company stand a higher chance of being involved in or consulted by regulatory committees that will determine future practices. The larger point of long-tern sustainability suggests that, at the bottom level, people are the most essential resource. By ensuring a livable, sustainable environment for humans, companies anticipate to ensure a profitable and sustainable environment for business. Corporate social responsibility Corporate Social Responsibility (CSR) is a conception in the business world. In the late 20th century, a growing number of corporations began to consider about their impacts on society at large, primarily because consumers became extra aware of corporate activities around the world. Many of these corporations decided to get on on Corporate Social Responsibility programs designed to counteract some of their effects on the world while also generally improving corporate practices. CSR has both fans and detractors, as one might visualize; the truth that the issue has become so publicized is viewed as a positive open by many people on both sides. A company which has decided to establish a Corporate Social Responsibility program generally consist of a discussion of the program in its mission statement and code of ethics, making the existence of the program transparent to stockholders and other interested parties. Most corporations also contain a CSR department, which handles the companys social programs and make sure that the companys efforts in the field of Corporate Social Responsibility remain in the eyes of the public. The possibility of a Corporate Social Responsibility program tends to be most varied. Many corporations begin at home, by trying to include conditions for their employees, with offerings like higher wages and health benefits. The next step often addresses corporate suppliers, both at home and abroad, with a focus on creating a sustainable supply chain without the exercise of child labor and other ethically questionable practices. Many corporations also insert a charitable aspect to their Corporate Social Responsibility programs. For example, a company which sells coffee may sponsor community development initiatives in coffee producing regions, while an oil company might contribute to habitat restoration in an region historically used for resource extraction. Other companies simply contribute huge amounts of funds to charities of choice, commonly finding charities which tie in with their own work. Fans of CSR suggest that these voluntary attempts on the part of corporations show a genuine aspiration to do business in an ethical and responsible way. Some more cynical fans also point out that corporations known for their CSR programs tend to retain employees longer and to have the pick of the crop when it comes to employees and suppliers, thanks to an interest in ethical business practices among many new graduates and small companies. Furthermore, because Corporate Social Responsibility is a growing topic of interest, companies which tout such programs frequently perform well on the market, with consumers actively seeking out their products. Detractors trust, however, that Corporate Social Responsibility is simply a smokescreen or window dressing which coats up more egregious issues. By putting their moral initiatives at the forefront, companies can bypass a grand deal of consumer concern. For example, an automobile company may distract consumers with an ad campaign about an environmentally sustainable manufacturing plant, while continuing to produce extremely inefficient vehicles which rely on fossil fuels. The Value Chain The term Value Chain was used by Michael Porter in his book Competitive Advantage: Creating and Sustaining superior Performance (1985). The value chain analysis describes the activities the organization performs and links them to the organizations competitive situation. Value chain analysis describes the activities within and around an organization, and relates them to an analysis of the competitive strength of the organization. Therefore, it evaluates which value every particular activity adds to the organizations products or services. This idea was build upon the insight that an organization is more than a random compilation of machinery, equipment, people and money. Only if these things are arranged into systems and systematic activates it will turns possible to manufacture something for which customers are willing to pay a price. Porter argues that the capability to perform particular activities and to manage the linkages between these activities is a source of competitive advantage. Porter distinguishes between primary activities and support activities. Primary activities are directly concerned with the creation or delivery of a product or service. They can be grouped into five major areas: inbound logistics, operations, outbound logistics, marketing and sales, and service. Each of these most important activities is linked to support activities which help to improve their effectiveness or efficiency. There are four major areas of support activities: procurement, technology development (including RD), human resource management, and infrastructure (systems for planning, finance, quality, information management etc.). The basic model of Porters Value Chain is as follows The term Margin implies that organizations recognize a profit margin that depends on their ability to handle the linkages between all activities in the value chain. In former words, the organization is able to deliver a product / service for which the customer is willing to pay more than the sum of the costs of all activities in the value chain. Some thought about the linkages between activities: These linkages are crucial for corporate victory. The linkages are flows of information, goods and services, as well as systems and processes for adjusting activities. Their importance is best illustrated with some simple examples: Only if the Marketing Sales function delivers sales forecasts for the next period to all other departments in time and in reliable accuracy, procurement will be capable to order the necessary material for the correct date. And only if procurement does a excellent job and forwards order information to inbound logistics, only than operations will be capable to schedule production in a way that guarantees the delivery of products in a timely and effective manner as pre-determined by marketing.In the outcome, the linkages are about seamless cooperation and information flow among the value chain activities. In most industries, it is rather unusual that a single company performs all activities from product design, production of components, and last assembly to delivery to the final user by itself. Most often, organizations are elements of a value system or supply chain. Hence, value chain analysis must cover the whole value system in which the organization operates. Within the entire value system, there is only a definite value of profit margin available. This is the dissimilarity of the final price the customer pays and the sum of all costs incurred with the production and delivery of the product/service (e.g. raw material, energy etc.). It depends on the configuration of the value system, how this margin spreads across the suppliers, producers, distributors, customers, and other elements of the value system. Every member of the system will utilize its market position and negotiating power to get a higher proportion of this margin. Nevertheless, members of a value system can collaborate to improve their efficiency and to decrease their costs in order to accomplish a higher total margin to the benefit of all of them (e.g. by reducing stocks in a Just-In-Time system). A typical value chain analysis can be executeed in the following steps: ÂÂ · Analysis of own value chain which costs are related to every single activity ÂÂ · Analysis of customers value chains how does our product fit into their value chain ÂÂ · Identification of potential cost advantages in comparison with competitors ÂÂ · Identification of potential value added for the customer how can our product add value to the customers value chain (e.g. lower costs or higher performance) where does the customer see such potential. Conclusion Baxter Healthcare Corporation provides solutions to help other organisations to manage their changing accommodation requirements. Its global medical products are put together using lean production methods. Lean processes provide an environmentally-friendly approach in a world of scarce resources. Materials are used more effectively. Time is used more efficiently. Less waste is generated at every stage of lean production. Baxter Healthcare Corporation global medical products can be put up very quickly. Problems associated with conventional new products a key target of efficiency rising has been eliminated. The net effect is a win/win/win situation for Baxter Healthcare Corporation its customers and the environment.

Violent Video Games and Aggressive Behavior :: Violent Video Games Youth Violence

Violent Video Games and Aggressive Behavior Statistics have shown that the violence among young people is increasing every year. Many people blame musicians and other types of artists who portray negative actions as something positive. Others might blame the parents for not watching over their children. But many people fail to bring up technology as an issue. With the new DVD that shows sex and violence or computers that gives kids access to unauthorized sites, technology is something that many parents need to look out for. Violent video games can also have a major impact on a child's thinking and actions. In many ways video games have had a negative impact on young children in today's society.   Ã‚  Ã‚  Ã‚  Ã‚  New game systems like Game Cube, X Box, or Sony Play station 2 are the new hype of the 21st century. The games for these systems can affect children as well as adults. These video games have caused many problems in our society regarding issues such as addiction to games, and depression among adult. According to Grossman, many children starting from their early teenage years found that almost a third played video games on a daily basis and 10% played for at least 25 hours a week. Street Fighter, Grand Theft Auto and Halo are very interactive in the violence of slaughtering the opponent that children find very exciting. Even though the video game industries put signs like "Rated 18 or older and state violence level that are not recommended for children under age of 12 on the game boxes parents ignore the signs and still continue to purchase these items. In the modern popular game the bad guys don't just disappear after they die like they used to, they act out real l ife actions. For example, someone who gets shot in the neck normally falls to his knees while holding his face in the old games. Now when the characters get shot, blood squirts all over the place, covering the whole scene while the other opponent just laughs or does a victory dance. Even when some video games have explosives, the character’s body parts explode everywhere.   Ã‚  Ã‚  Ã‚  Ã‚  A perfect example of how violent video games have had a negative impact on young people is the Columbine High School shooting which took place on April 20, 1999. There were two students, Eric Harris and Dylan Klebold who turned an average high school day into a massacre in Littleton, Colorado.

How Should We Treat The Homeless? :: essays research papers

How Should We Treat the Homeless? I think that to treat all homeless people in one certain way would be hard for me to do because there are many reasons for a person to be homeless, and some of them should be treated differently from others. I feel that the runaways and drug addicts don't deserve as much as the unemployed and war veteran types. But I feel in my heart that all people with no homes, or lives for that matter, should get some sort of help to survive and get back on their feet so that they can become a pro-ductive member of society. Lars Eighner, a homeless man, wrote a book entitled "Travels with Lizbeth: Three Years on the Road and on the Streets" in which he describes in one chapter "the process of scavenging Dumsters for food and other necessities." Eighner states that even though he is homeless with not much money, he still eats and sometimes finds money from scavenging Dumpsters. This seems like a form of self-reliance for him. In his story, Eighner tells us what is safe to eat, how to tell if it is safe, and where to get the food. He states that a lot of people throw away perfectly good food, and when they do he finds it. Eighner says the food "can be evaluated with some confidence largely on the basis of appearance." In my opinion, I don't care if the food looks perfect, I wouldn't eat garbage unless I was dying from hunger. But eating is only one problem facing the homeless. Their second priority should be shelter. Where will they go if it is freezing or something? Many large cities have homeless shelters, but sometimes they get full and the last to arrive might not be allowed in due to overcrowding according to fire laws. I wish that they would let these people sleep on the floor or something rather than sleep outside and freeze to death. I think that if the government can't help these people get back on their feet, then they should build larger shelters to house all of them. They could even serve more food at the shelters

Company Introduction, Market Segmentation, and Product Positioning Essay

The key to successful product implementation in today’s national enterprise system is the effective marketing of a new product with the company’s line of existing products. As stated by Lacobucci (2012), marketing is defined as an exchange between a company and its customers. The customer wants something from the company or firm and vice versa. In previous times, a company would manufacture a product they thought the customer would want or need. The customer purchased that product because of a pending need, which basically meant that marketing used to be product oriented. However, marketing today is more that an advertisement for goods and services in an attempt to attract new business. We live in a customer orientated and empowered marketing environment. We realize the importance and ramifications of having an exchange with our customers and developing a relationship with them. It is this exchange of information between our company and our existing as well as future customers that secures our position in our target market. Our company is a regional tool distributor located in the northeastern section of the United States. Our customer base consists of several major retailers, nationally known in the retail and wholesale tool industry. We used the brand label Blue Steel Tools for marketing and distribution of our products to discuss the implementation of an effective plan to market a new product line, the Illuminated Power Wrench. This paper will analyze market, identify our market segment for sales distribution and discuss the reasoning for the segment. Discussing the target market and why the targeted customers were specifically selected. We will do the SWOT analysis; describe the unique market position and the expected service provided in meeting the needs of the target audience. 1. Identify the marketing segment for the product and provide a rationale for this segment. The definition of a market segment as stated by Lacobucci (2012) is a group of customers that shares similar inclinations towards our brand. To define market segment further for our needs, it is an identifiable group of individuals, professionals or organizations that share one or more characteristics or needs in an otherwise homogenous market. In our case, our product will have a very wide market of consumers and small business owners and employees. Therefore we will need to reduce the market segments to larger chunks. Market segments generally respond in a predictable manner to a marketing or promotion offer. The market segment for the new product will vary widely due to the versatility of our product usage. Our main segment approach will focus on the wholesale distribution to retail repair supply stores who carry lines of tools for resale to the private and business consumer. These market segments will include businesses such as Lowes and Home Depot, retail tool distributors such as Harbor Freight Tools, automobile parts stores such as Advance Auto Parts and tool catalogue companies such as great Northern to name a few. As we analyze this segment we ask the question if this segment is viable and can we profit from using it. Other considerations are accessibility and measurability. This segment is small enough to manage our sales and distribution, but large enough to reach the ultimate user of our product. This market segment possesses the potential and versatility to sell and distribute our product to the target consumer market with a widely diversified audience in the retail industry. The bases for this segmentation include similar demographics, geographical locations, and psychological make-up of customers and behaviors of users/purchasers. In other words, the customer base for our segments meets the desired user of our end product. Anyone who builds or repairs something whether they are a novice or professional is a potential customer. Therefore, by using this method of market segmentation for product distribution, we will successfully sub-divide a large homogenous market into clear identifiable and manageable segments that have similar needs, wants or demand characteristics indicated by Lacobucci (2012). 2. Discuss the target market and provide rationale for this target market. The target market defined is the particular market segment at which a marketing campaign is focused. As stated earlier, this product has been designed for the retail tool industry. We have targeted segments in the industry that will be the most successful in reaching the consumer and generating a demand for our product through steady sales. Lacobucci stated the first perspective in assessing segments target is to have a view of the segments themselves and the primary concern is the segment be profitable. This in turn will become a profitability issue for our company as we continue to hold a place in the small tool market and generate profits with continued sales. The second perspective examined was if the market or segment fit with who we are. In this case the answer is yes. The ultimate target for this product is the consumer. The greater exposure we have, the higher propensity for sales growth. The illuminated ratchet screw driver is a quality tool for use by not only the novice home self repair person; it will also meet the needs of the professional repair person, no matter what the industry. The illumination system in the handle of the wrench will appeal to the vehicle mechanic working in the close quarters of an engine compartment, the electrician repairing the circuit breaker box, the computer repair technician working in between electronic circuitry as well as to the basic consumer performing handy maintenance projects. This tool will come with the standard wrench lugs and have availability to accessories such as wrench tips to enhance its versatility to meet the needs of a wider target audience. The wider target audience is customers of our targeted market segments. Therefore the target market is our pathway to the ultimate user of the product is consumer sales. The strategic sales objective of these retail establishments coincides with our strategic vision of reaching the ultimate user of our products, satisfying their needs and increasing the likelihood of additional product sales. 3. Perform a SWOT (strengths, weakness, opportunities and treats) for the company. As we move forward in the marketing of our product, we need to our own corporate strengths. Lacobucci (2012) suggests the use of a SWOT analysis in identifying our strengths, weaknesses, opportunities and threats. The strengths and weaknesses characterize our company in relation to competitors where the opportunities and threats characterize the broader environment such as the tool industry, suppliers, the government and etc. Our strengths are in our track record in t he tool industry. We have provided quality products at competitive prices. Another perceived strength is in the management of our company. The senior management of Steel City Tools has provided a strategic vision with clearly defined attainable goals for market position and sales. However a perceived threat is in the foreign market. A number of tool company’s efforts have been over shadowed with a cheaper duplication of products from foreign markets. The US has been plagued with a reduction in the manufacturing industry due to globalized markets, elimination of trade barriers and outsourcing. The end result is our market segment (distributor) could purchase a similar product cheaper and increase their gross margin and not purchase our product for resale. Another threat we are not prepared to react to is loss of a major distributing customer. With more and more businesses merging, we could lose a distribution source with no warning. One of our weaknesses is we have focused on sales east of the Mississippi, thus limiting market expansion. However, this could be turned around as a future opportunity for market expansion. An easy way to expand our market is to establish a retail division and use infomercials through the cable television network to accept mail order/telephone order select product sales such as our new illuminated power wrench. However, a marketing effort of this nature would require careful consideration must be given to the geographical area so as not to alienate our primary segment customers. A move of this nature would require additional capital investment and careful analysis of this type of expansion would be necessary to minimize risk of project failure. The SWOT is useful in clarifying our marketing questions. The key is to address our shortcomings so as not to give the competition an upper hand and not raise concerns with our customers and capitalize on our strengths for continued success. 4. Create the market position for your product and service. Explain your rationale. Product positioning, according to the Encyclopedia of Business, involves the tailoring the entire marketing program to include product features, distribution, price, quality and service to meet the needs of the consumer within the specific market segment. In this manner, the product positioning is part of the overall market segmentation. Product position takes place in our distributors store, or target market segment and tells us how we can strive most effectively in that market segment against our competition which are also present on display. The key is to understand the consumer perceptions of the product and the marketing behind it. Quality, reliability, affordability, unique features, benefits to the customer is just a few attributes of product positioning. According to Lacobucci (2012) positioning is often about modifying the four P’s of marketing (position, price, place and promotion). In the case of our company, our reputation is a reflection of the position to provide a quality product at a competitive price while leading the market in innovation. Our company performance is attributed to the quality of our employment staff. Our employees are at the core to our success. We have established core values for our company’s work force by creating a positive work culture with recognition of the whole person concept. The strategic leadership from the top on down to the employee fosters productivity with reward and recognition to enhance their performance in support of the company operations to include our marketing efforts. Thus the positive and proactive personality of our company in meeting its marketing objectives is a direct reflection of the quality of every member of the Blue Steel Tool Team. As we continue to grow and develop products for sale, we position our products at a distribution sales point or market segment with the greatest customer exposure for maximum market penetration. We will service our product to the satisfaction and benefit of the customer so as not to jeopardize customer confidence as well as the business relationship with our market segment. The product we create and the service we provide are a direct reflection of not only our company, but that of our distributors. Our products are designed to meet the working needs of our professional as well as consumer clientele with a level of quality that meet or exceed expectations at the best value. References Lacobucci, D. (2012) Marketing Management: 2012 custom edition. Mason OH Market Segment Defined Retrieved from http://www. businessdictionary. com/definition/market-segment. html Morley R. (2006), Trumpet Print Edition: The Death of American Manufacturing, February 2006 Retrieved from http://www. thetrumpet. com/index. php? page=article&id=1955 Reference for Business Product Positioning: Encyclopedia of Business, 2nd ed. Retrieved from http://www. referenceforbusiness. com/small/Op-Qu/Product-Positioning. html Target Market Defined retrieved from http://www. businessdictionary. com/definition/target-market. html

Farewell Speech Essay

Worthy principle respected teacher and my dear fellow student a.s.a. I am Alizeh Eman from class 9 girls. Today we all have gathered here to bid the matric class of our school our farewell. This academic year is about to come to an end. We all might say that we don’t like school or we want to get out of it as soon as we can but when it all really comes to an end we know we will really miss it.And I bet that all the matric class students understand this perfectly well since its really the end of school for them now. They have really gone through it all and will soon enter their pratical lives. I would like to take this opportunity to sincerely thank the matric class on behalf of my whole class. This batch of the matric class shall never be forgotten. They have really been ideal seniors for us. They have correctedus when we went wrong and have patted out backs on our achievements. They have not only been great seniors but they have also been great students. The have certainly studid as hard as they could and have made their teachers proud and have inspired us to do the same. They have guided not only us but the other juniors as well and have always tried to give in your best to lead us to the right path. Our matric class is now at a very important stage of life. This is where a new life begins for you. It gives great sorrow to do this, but we have to bid you our goodbyes. As you step forward into this new phase of your life, we hope for you to get the very best in life. We hope from God to keep you under his protection and bless you with a great future. We hope you remember us through the years of life Personally, and on the behalf of Class 9, Our teachers and respected principle, I wish you all the best in your says ahead.

Chapter 13an American Renaissance: Religion, Romanticism, and Reform

Chapter 13An American Renaissance: Religion, Romanticism, and Reform Rational religion 1. The concept of mission in the American character 2. The development of deism 1. Roots in rationalism and Calvinism 2. Nature of the beliefs 3. The development of Unitarianism 3. Nature of the beliefs 4. Role of William Ellery Channing 5. Creation of American Unitarian Association 4. The development of Universalism 6. Role of John Murray 7. Nature of the beliefs 8. Comparison with Unitarianism The Second Great Awakening 1. Origins of the revival movement 2. The frontier phase of revivalism 1. Development of the camp meeting 2. Frontier reception of the revivals 3. Emergence of the Presbyterians 4. Role of the Baptists 5. The Methodists' impact 6. Appeal to African Americans 7. Spread of revivals on the frontier 8. Women and revivalism 3. Revivals in western New York State 9. Role of Charles Grandison Finney 10. Nature of Oberlin College 11. The Rise of the Mormons 1. Role of Joseph Smith 2. Characteristics of the church 3. Persecution of Mormons 4. The move to Utah Romanticism in America 12. Nature of the Romantic revolt 13. Transcendentalism as a Romantic expression 5. Nature of Transcendentalism 6. Margaret Fuller 7. Ralph Waldo Emerson 8. Henry David Thoreau 9. The impact of Transcendentalism The flowering of American literature 14. Nathaniel Hawthorne 15. Emily Dickinson 16. Edgar Allan Poe 17. Herman Melville 18. Walt Whitman 19. The popular press 10. Impact of advances in printing technology 11. Proliferation of newspapers Education 20. Level of literacy 21. Early public schools 22. Rising demand for public schools in the 1830s 12. Basis of demand 13. Role of Horace Mann 14. Leadership of North Carolina in the South 15. Limited progress 23. Developments in higher education 16. Post-Revolutionary surge in college formation 17. Conflicts over curriculum 18. Slow growth of technical education 24. Education for women Movements for reform 25. Roots of reform 26. Temperance 19. Heavy consumption of alcohol in the United States 20. Arguments for temperance 21. Early efforts at reform 22. The American Temperance Union 27. Prison reform 23. Growth of public institutions to treat social ills 24. Prevention and rehabilitation versus punishment for crime 25. Auburn prison system 28. Reform in treatment of the insane 6. Early state institutions for the insane 27. Work of Dorothea Dix 29. Crusade for women's rights 28. Catharine Beecher and the â€Å"cult of domesticity† 29. Advantages of domestic role for women 30. Status of women in the antebellum period 31. Seneca Falls Conference (1848) 32. Hindrances to success 33. Women and the professions 30. Utopian communities 34. Proliferation of utopian communities 35. Nature of the Shaker communities 36. Development and contributions of the Oneida Community 37. Robert Owen and New Harmony 38. The importance of Brook Farm 39. The decline of utopia Chapter 14: Manifest Destiny I. The Tyler years 1. Harrison’s brief term 2. Tyler’s position on issues 3. Domestic affairs 1. Failure of Clay’s program 2. Tyler left without a party 4. Foreign affairs 3. Problems with Britain needing solution 1. Suppression of African slave trade 4. Compromises of the Webster-Ashburton Treaty 2. Canada-U. S. borders settled 3. Joint patrols of Africa II. The Westward frontier 1. The idea of â€Å"manifest destiny† 1. John L. O’Sullivan 2. The western Indians 2. Plains Indians 3. Pressures from white expansion 3. The Spanish West 4. American attitudes toward area . Spanish colonization not successful in Texas 4. The Mexican Revolution 6. Movements for independence 7. Opened area for American expansion 5. E. Fur trappers in the Rockies 6. Move to Oregon country 8. Joint occupation with Britain 9. Mass migration of Americans by 1843 7. Eyeing California 10. Beginnings of Spanish settlement 11. Franciscan missions 1. Ob jectives 2. Results 12. The rancheros 13. Ship trading with the area 14. Sutter’s colony 8. Movement to Santa Fe 9. Life on the overland trail 15. Statistics 16. Indians rarely attacked 17. Difficulties 18. Gender roles 19. Great Plains ecology 20. 6. The Donner party 10. Fremont’s mapping activities 11. Efforts to acquire California III. Annexing Texas 1. American settlements 1. Role of Stephen F. Austin 2. Mexican edict against immigration 2. Independence for Texas 3. Anglo demands 4. Santa Anna’s actions 5. Rebellion 3. War for Texas independence 6. Battle of the Alamo 7. Independence declared 8. Role of Sam Houston 9. Battle of San Jacinto 4. The Republic of Texas 10. President Sam Houston 11. Efforts for annexation 1. Jackson’s delayed recognition 2. Calhoun’s treaty rejected IV. The election of 1844 1. Desire to keep the Texas issue out of the campaign 2. Clay’s evasion on Texas 3. Democrats nominate a dark horse—James K. Polk 4. Polk’s victory V. Polk’s presidency 1. Polk’s background 2. Polk’s program 3. Annexation of Texas by Tyler 4. Oregon demands 1. British hesitancy about war 2. Compromise treaty VI. Mexican War 1. Negotiations with Mexico 2. Provocation of an attack 3. The request for war 4. Opposition to the war 1. In various parts of the country 2. In New England 5. E. Preparation for war 3. Troops compared 4. Comparisons of other factors 5. Selection of a commander 6. Taylor’s conquest of northern Mexico . Annexation of California 6. Fremont’s efforts 7. Bear Flag Republic 8. Stockton’s claim of governorship 9. Kearny’s move to California 8. Taylor’s battles 10. Victory at Monterrey 11. Polk’s assumptions and suspicions 12. Santa Anna’s return to power 13. Battle of Buena Vista 14. Taylor granted leave and returns home 9. Scott’s move to Mexico City 15. Amphibious attack on Veracruz 16. Troop reinforcements 17. Attack on Mexico City 10. Treaty of Guadalupe Hidalgo 18. Terms of the treaty 19. Ratification 11. The war’s legacy 20. Gains and losses 21. Innovations 22. Debate over slavery

Learning’s in OJT Essay

All HRM Students have their OJT’s in different restaurants, we were assigned in Stad. We started on April 27, 2012. I together with Rhems Tugas, Andrea Sagmit, Kaydee Gracia, Jerica Sarondo. We were oriented but in the middle of last April. I started the OJT in Stad is quite enjoying but the staff are so funny because they elaborated some menu to teach us how to cook it. And we do it well; I was surprised on the proper ways of how to communicate to customers with smile. The things that I’m doing in Stad we have to greet the customer well and we said in the kitchen staff, they do it and ready to serve. Suppose the guest done we gave the receipt to the cashier have known how much the bill. And then chance to interact closely with new co-workers and get practical advice about doing the job. Many times, the person who will be doing the training and evaluation is the new worker’s supervisor or manager, so this also establishes job expectations from the very beginning. Read more: Learning Insights in OJT The feedback during on-the-job training is also immediate, so the new employee may experience faster growth in the job than he would in other types of training situations. My experience in Stad Restaurant as a Dine In really served as one of the most unforgettable experiences because I learned how to handle difficult situations and able to resolve it the way I knew how by practical application of common sense remembering the principles and theories I learned during my formal training in school. Personal experience shared by my mentors handling dissatisfied customers during my formal educational training helped me a lot during those hard times of my OJT. Indeed it is true that people are hard to please. Different guests have various need levels and definitions. Sometimes hard work does not guarantee customer satisfaction. Part of my unforgettable and challenging experience was when one of the guests complained that was unable to top up the coffee box and stock up towels in the room. The first order reacting to the situation was to listen to what the guest was saying, understanding that whatever and everything he uttered because he was unhappy on such given situation. After everything has been, an apology extended with an assurance and attention shall be looked into to all of his needs. The brief awful encounter which almost put me in tears, feeling alone in country,being scolded by a stranger,the hard wrk in between unavoidable skipping meals just to finish the tasks given to me. Instead of giving up, it served as an inspiration to well on my OJT. Learning’s in ojt2.

Deloitte Case Essay

Runway offers existing customers (the â€Å"Existing Customer†) a $25 credit (the â€Å"$25 Referral Credit†) if the Existing Customer refers a friend (the â€Å"New Customer†) to Runway’s Web site and the New Customer purchases merchandise from Runway. After a purchase is made by the New Customer, the Existing Customer receives a $25 credit to be applied to a future purchase from Runway. The $25 Referral Credit represents the fair value of the cost Runway would pay to acquire a new customer from an unrelated third party or marketing firm who is not a purchaser of its products. The program is open to all of Runway’s customers and does not need to be combined with any initial or existing purchases. Required: 1. How should the $25 Referral Credit be recorded in Runway’s Income Statement — as a reduction of revenue or as a marketing expense? Explain your answer and support it using the FASB Codification. Your answer should include the Codification reference where you found the applicable guidance. 2. When would Runway record the $25 Referral Credit? What are the entries Runway would record when the $25 Referral Credit is earned by the Existing Customer? Show entries in proper journal entry form. What are the entries Runway would record when the $25 Referral Credit is redeemed against a $100 purchase made by the Existing Customer? Show entries in proper journal entry form. 3. Runway is planning to adopt IFRSs in the near future. What is the relevant accounting guidance they would follow under IFRSs? State the proper guidance and give a brief summary of it.