Foreign Exchange Markets and Transactions Essay Example | Topics and Well Written Essays - 500 words

Foreign Exchange Markets and Transactions - Essay Example A person who undertakes call option gets right to buy a specific currency but at the same time the person does not come under the obligation to buy it. One needs to pay some premium to buy call option. Paying small premium to get unlimited profit is the most lucrative aspect of working in the derivative options. If the rates are not favorable, the person can let the opportunity go away without exercising his or her right. The person loses only the amount that they paid toward call option. Same is applicable with put option wherein the person has right to sell the currency but again not obliged to sell. Not only this, but the person can choose from the available range of strike rates that are associated with varied premium rates. After all, it is one’s judgmental ability that decides about the most appropriate strike rate to enter into a contract. It is important to note here that the contract of options can be bought in a specified standard volume. In order to get profit from the call option, the price has to move above the strike price plus the premium paid to buy the call. Similarly, in the put option, the price has to move below the strike price plus the premium paid to buy the put option. It is noteworthy that the currency exchange offers opportunity both the ways whether they appreciate or depreciate. When an MMC from the US is interested in doing business in Japan, it is obvious that the MNC will receive all its payments in Japanese Yen. In the long run, the objective of the MNC would be to repatriate surplus funds back to its headquarter on the prevailing exchange rate. The current rates between yen and dollar are: Further, it is likely that the MNC does not remit profit now but only after a few months when Japanese yen would have depreciated against the US dollar. That means every Japanese yen will have now fewer dollars. Contrary to this, if the US

Why I Want to Transfer to John Hopkins University Essay Example for Free

Why I Want to Transfer to John Hopkins University Essay My personal goals coincide with that of John Hopkins University—the focus on research and advancement of scholars. This kind of focus is something akin to my own passions, my involvements, and my interests in pursuing science and research. In addition to this, the University is really keen in ensuring that its students and its research are doing excellently. I arrived at my decision to transfer to John Hopkins based on several things. I have come across the testimonies of friends, as well as other colleagues regarding the promotion of excellence at John Hopkins. I also wanted to know for sure and that is why I conducted a research regarding the legacy of John Hopkins. I am amazed at the diversity of points of view and excellence in scholarship at the University. The University has been at the forefronts of the development in health sciences. For me, such a University challenges its students to give their best in meeting the standards and needs of the university. In keeping with the high standards of the University, I was also drawn to the names currently serving as faculty of the John Hopkins and their capabilities and leadership in their fields add greater momentum to the edge of the University in the field. It is a challenging environment, surely, but such challenge is necessary for the University to produce top quality graduates and practitioners in various fields. As for me, I want to belong to an institution with a proven track record and excellence in training its training for service in the broader society. I foresee that my will, my skills, and my capabilities will be put to the test, but my dedication to my chosen field will see me through.

What is a Full Writing System? :: essays research papers

What is a Full Writing System? Full writing systems may be defined as collections of arbitrary signs that can represent all the words of the language to which they are applied. Limited writing systems consisting of marks made for counting or identification go back three thousand years. The evolution of full writing systems has taken place only during the past five thousand years.   Ã‚  Ã‚  Ã‚  Ã‚  Writing systems have made possible the technological advances that has taken humanity from hunting, gathering, and simple farming to exploration of space. Writing created a permanent record of knowledge so that a fund of information could accumulate from one generation to the next. Before writing, human knowledge was confined by the limits of memory. For example, learning something from one self or from talking to another.   Ã‚  Ã‚  Ã‚  Ã‚  Early visual systems such as signaling by gestures or with fire or smoke were limited to the range of eyesight and subject to misinterpretation. Writing allowed accurate communication at a distance without traveling or relying on the memory of a messenger.   Ã‚  Ã‚  Ã‚  Ã‚  Writing includes both picture writing, also know as pictography and ideographs. The use of pictures to represent, not the object drawn but some attribute or idea suggested by the object. For example, a drawing of the sun gives you an idea of warmth. Limited writing refers directly to the object or idea portrayed. Pictograms or ideograms call to mind an image or concept that then may be expressed in language. The reader does not need to know the language of the writer to translate the signs into his or her own language.   Ã‚  Ã‚  Ã‚  Ã‚  A full or true writing system represents words not objects. However, the earliest writing systems came from Mesopotamia, Egypt and, Central America. These writing systems only qualify as limited writing since they used signs that refer to the objects represented and not to the words for the object.   Ã‚  Ã‚  Ã‚  Ã‚  International traffic signs are effective because they avoid language. Simple pictures instead of words or phrases, makes it more comprehensible to illiterates and speakers of other languages. They warn drivers of road hazards and traffic regulations, which need to be followed in order to keep the road safe. A few other methods of systems are musical and scientific notation.   Ã‚  Ã‚  Ã‚  Ã‚  Specific technical information like word syllabic and alphabetic writing is used to represent a language. A full writing system must maintain fixed correspondences between its signs and the element of the language.

Is inverting in CSR profitable or not

Is Investing in CARS profitable to business? At any juncture when an organization goes past simply legitimate compliances and emphatically engages in activities that seem to more extensive social good which is for the most part outside the diversions of the firm and is more customized towards the more extensive social responsibility, the firm Is said to have embraced the concept of Corporate Social Responsibility (CARS) (McMillan et al. 2006). The terms corporate social responsibility (CARS), corporate governance (CGI corporate sustainability (CSS), corporate citizenship and triple bottom line (TAB) are all being seed synonymously with each other and all these terms fall Into the broader concept of â€Å"ethical business† (Cast et al. , 2004). CARS Is taking the responsibility to empower people both socially and economically (Albuquerque, 2010).Holmes and Watts (1999) suggest that â€Å"CARS Is a duty of every corporate body to protect the Interest of society at large and alt hough every business's mall motive Is to earn profit, corporate should take the initiative for welfare of the society and should perform Its satellites accordingly†. CARS includes elements such as environmental protection, social equity ND economic growth and has a strong empathy with the founding principles of quality management (Leonard and Macadam, 2003).A fundamental belief among business and society scholars is that CARS ‘pays off for the organization as well as for the stakeholders and the society in general (Burke and Logon, 1996). The concept of CARS contrasts the classic economic argument that management has only one responsibility which is the wealth minimization of its owners. Classical economist Milton Friedman argued that the main aim of management is â€Å"to make as much money as possible while conforming to the basic rules of the society, both those embodied in the law and those embodied in ethical custom† (Friedman, 2007).Even economists such as F riedman, who had previously suggested that social matters were not the concerns of business people and that these problems had to be resolved by unrestricted workings of the free market system, had to change their views regarding corporate social responsibility (Carroll, 1991). A theory called the agency theory exists which suggests that CARS is a complete misuse of corporate resources that could have been spent on value-added internal projects or even have been returned to the shareholders (McMillan et al. 006). Alexander and Buckshot (1978) and Bowman and Hair (1975) have contrasting views suggesting that stakeholders might have a positive view when managers implement CARS and might consider that to be a standout management skill because a firm that Invests In the society Increases It's perceived social reputation which In turn helps build the company's Image whereas companies that do not contribute to the society might not reap equal benefits.Mousse's and Evans (1986) suggest tha t socially responsible activities have a significant Impact on firm's standing especially with such Important areas such as inkers, Investors, the government and engaging In social satellites Is a pivotal part of decision makings In banks and other Institutions these days. A direct Implication of this might be that the businesses can secure more capital from Investors Just because of their perceived social reputation. Investors are only drawn in generally if the profitability then obviously investors would not be interested.There are many organizations embracing the concept of CARS and there are many examples which show significant relationship between CARS and profitability. There have been other retinues too who have suggested a negative relation between social responsibility and profitability and have in fact argued that engaging in socially responsible activities are an added cost to the business that puts the firm at an economic loss compared to firms that are less socially res ponsible (Brandon and Merlin, 1985).However, this traditional concept of cost increment has been downplayed by many organizations that have adopted the concept and the results are quite promising too. One such organization is Timberland which has provided employees the opportunity o take significant amounts of paid time off to volunteer for social causes of their choosing (Peppier, 2003). Louis Button has been introducing CEO-friendly products and has been actively supporting environmental causes which could in turn entice customers to purchase the company's luxury items (Does and Schooner, 2009).Wall-Mart reduced transportation costs by $3. 5 million, saved 3,424 tons of corrugated materials, 1,358 barrels of oil, 5,190 trees and 727 shipping containers through their CARS initiative (Hampton et al. ). Ecology and Environment Inc. (2008) reported an 80% deduction in its annual carbon emissions from its headquarters noting that the efficiency gains resulted giving the company an esti mated net savings of approximately $232,000 from 1998 to 2008 (Sprinkle and Amines, 2010).Another prime example is Body Shop which generates so much profit because it advertises itself as being ethical as it bans animal testing and considers effect on endangered species when choosing ingredients for the company's products (Dennis et al. , 1998). Companies that engage in social performance by adapting CARS as a concept have often increased their ability to entice and to retain employees which in turn leads to owe turnover and significantly less training and recruitment costs (Turban and Greening, 1997). Merck has donated more than 2. Billion tablets of drug Emaciate (vermilion) to help eradicate river blindness in parts of Africa, Latin America, and the Middle easy and some observers noted that there were few financial benefits to Merck (Dick, 2009). Organizational culture is equally important at the workplace because it is directly related to ethical principles. A manager might prom ote unethical practices so as to achieve targets or higher profits causing fear among employees of the company's practices which might be detriment to their own good in the long run (Ross and Perry, 1999).Cornell and Shapiro (1987) induced a new theory whereby they claim that firms with a perceived social image might discover to have substantially lower cost than those of competitors which means they have a better financial performance. Even multinationals have engaged in socially responsible activities abroad. An example is Shell, an oil company based in London that came under intense criticism from various group over their drilling operations in Nigeria ND to compensate that Shell invested over $50 million in health, education, agriculture, Job creation, women's programmer, youth training and sponsorship (Eagleburger, 2003).The need for CARS emerged as it goes beyond Just the legal framework and various attempt have been made by governments of various countries to try and blend th e concept with existing legal paradigms. An example has nothing at all for the wide range of stakeholders that could be affected by the company's decisions such as consumers, employees or the local communities (Frankest, 2001). In the I-J, a number of commissions have been setup since the sass like the Hamper Commission (Committee on Corporate Governance, 1998) which rejected the idea quoting the fact that â€Å"accountability to many is accountability to none† (Frankest, 2001).Being socially responsible has many positive effects for the business. Socially responsible companies not only Just enjoy the benefits of brand image and reputation but also have less risk of negative risk events such as bribery, corruption, child labor scandals and sweatshops which could damage their reputation and cost millions of dollars in information and advertising campaigns Outsource, 2004). Marigold et al(2007) studied the empirical link between corporate social performance and corporate financ ial performance and found out that the overall correlation was positive.They also found that the association was strongest for specific dimension of charitable contributions, revealed misdeeds, and environmental performance. While selecting normal business rules and especially when it comes to selecting a profitable outcome, companies select CARS activities which yield the highest total payoffs in terms of collective benefits to the firm and its takeovers and which fall within the range indicated for strategic CARS of a firm as suggested by (Burke and Logon, 1996).Companies that adopt the CARS principles in the product industry run less risk of having to recall defective product lines and pay heavy fines for excessive pollution which means consumers can trust the companies that are seen to be investing heavily in CARS activities (Outsource, 2004). While helping reduce staff turnover, if CARS activity can hold one highly trained specialist who earns $100,000 this can translate into a $400,000 benefit for the company as the cost of employee turnover can range from 50% to 400% base salary (Sprinkle and Amines, 2010).According to Martin(2002), â€Å"Corporations often willingly engage in socially responsible behavior precisely because it enhances shareholder value†. Academic researchers face difficulty in measuring the relation between social and financial performance. Business students and business faculty members and even fortune rankings have been found to have used subjective indicators (Outsource, 2004).Other researchers have however used survey instruments, behavioral and recapture measures, rating seems, combination of surveys: financial statements, articles on companies in press, academic Journals and government reports to asses profitability against various dimensions (Outsource, 2004). The problem with academicians and researchers is that it is hard to measure profitability Just on one dimension of the broad dimensions that corporate social respon sibility has to offer.Another problem underlying the concept of corporate social responsibility is that it can only come into reality if managers adopting it become moral instead of amoral or amoral (Carroll, 1991). The philanthropic functions and ethical functions (Carroll, 1991) have taken a significant place in recent years making it even difficult for any measurement as such.Other variables can be measured through statistical tools and dependent and independent variables analysis can also be done. Burke and Longed (1996) suggest that there are five strategic dimensions which help firm assess the value created for the firm by CARS programmer: centrality, specificity, their strategic proposition can expect really good results compared to the ones that just eliminate CARS activities.Caravan and McGuire(2010) suggest that ‘increasingly, human resource development (HARD) is viewed as having a role in helping organizations achieve societal, environmental and economic goals'. CAR S as previously mentioned by the author is linked to other departments too. Companies engaging in CARS can actually produce efficient results such as helping to raise awareness among employees, developing potential attitudes towards sustainability, environmental awareness and corporate citizenship.CARS is interrelated with other components of management science. For example, Press et al (2009) suggest that HARD investment as been found to be associated with a positive impact on the triple bottom line of business, social and economic performance and various other literatures aforementioned have suggested how CARS has contributed to reducing staff turnovers hence contributing to a better organizational performance in all sects of the firm itself.There is an argument that exists between business students on how CARS has become a part of business and management courses worldwide and the fundamental aim of business is to make profit; the students deduce the fact that if CARS was not prof itable why would it even be considered as a feature in the study of equines and management as suggested by (Mullions, 2007). There are a few organizations that have adopted CARS and used it as a marketing tool.Tell bank was a bank which was successful because it marketed itself as an ethical bank and other Islamic banks which have tailored their services to meet the religious and cultural needs of the local people are found to have done relatively well (Wilson, 2005). Many organizations have adapted to the concept of implementing CARS activities and even gone on to using it for strategic purposes and almost all of the time to increase their revenues (Wilson, 2005).Classic literatures in business and society proclaimed that while CARS might have short term costs, it actually pays off in the long run as suggested by (Davis K, 1997 and Steiner G. C (1980). Burke and Logon (1996) suggest that companies should carry out the following analysis while implementing CARS so as to increase the ir profits: Firms need to identify the stakeholders which are vital for achieving the firm's mission, aims or strategic objectives. Firms need to find out policies that are relevant to CARS, programmer and related activities which tailors to the wide range of stakeholders. Firms need to access the opportunities that offered by implementing CARS project so as to attain their strategic objectives or so as to solve problems and threats facing the problem (certainty). Firms need to access the cost benefit analysis of CARS projects which can be captured or internalized by a firm opposed to other firms in the same industry especially the competitors (Specificity). Firms need to anticipate future changes in the organizations environment and changes in the needs of key stakeholders which could be addressed through proactive CARS policies and activities (Proactively). Firms need to determine the starting point of mandated requirements in order to find out the opportunities for voluntary acti vities (voluntarism). Firms need to identify opportunities so as to create positive visibility with relevant internal or external stakeholders from CARS activities (Visibility). Finally, firms need to measure and associate the value or future value that is expected from various CARS projects various countries bringing out new legislations and have recognized environment, employees and consumers to be significant and legitimate stakeholders of business. Carroll (1991) suggest that â€Å"corporate executives have had to wrestle with how they balance their commitments to the corporation's owners with their obligations to an ever-broadening group of stakeholders who claim both legal and ethical rights†.Various literatures have suggested both positive and negative correlation between profitability and corporate social responsibility. However, there is no compelling evidence from literature to suggest that there is negative correlation between the two. Organizations that have adapt ed the concept of CARS and have made it part of heir strategy have found to have done well (see examples above) (Albuquerque, 2010). It might be the prime reason why various organization in different parts of the world have used the concept of CARS in their strategic decision making phase.There might be some organizations which have embraced the concept of social responsibility as a voluntary activity but research literatures show that organizations that have used and tailored programmer to social good have in fact benefited in terms of financial performance too. Companies and board of directors now discuss he term CARS in their annual general meetings and are seen to be keen on engaging in these activities and even go as far as advertising what they did in their brochures which are generally released in various Scams.This paper recommends the use of CARS by businesses and there are academic and research evidences to suggest that engaging in these activities will help increase profi t levels for different organizations but Outsource(2004) views suggests that extensive studies are needed to explore the casual mechanism linking CARS to profitability and to determine whether or not those relationships hold consistently over time.

Review of Related Literature and Studies Essay

This chapter deals with the review of Literatures and Studies. It also presents the synthesis of the review and its relevance to the present study. Related Literature AMA student Kariz Reinalyn B. Galano (et. al. Don Ricardo C. Lazaro, Rozmaigne Ann L. Sebastian, Kevin Patrick E. Viesca) (2012) cited in their approved thesis proposal at present ACLC has three hundred sixty five students enrolled. The institution is currently using a manual system in their Library and has weak security. Students can borrow books but need to return it within 5 school days. There is no proper monitoring on books being returned. There are no penalties imposed to the students as well. The only way the librarian will find out if there are still pending books not returned is during the end of semester at the inventory period. The librarian then will not sign the clearance of the students who failed to return the books. Another problem is the list of inventory of books. The students need to go and ask for the librarian’s assistance in order for them to search for the books. Karen Foss (2010), Library Director of the Catawba County Library System in Newton, North Carolina has expressed that it is difficult to find materials to help new public library managers cultivate their professional development. Most of the research and writings on library management have focused on academic libraries and only recently has there been more interest in the administration of public libraries. The skill and style of public library managers – the directors, branch managers, and department and service managers who are leading these institutions – strongly affects the culture of a public library. Library staff looks to these managers to help them navigate through the rapid changes that are occurring in public libraries as these changes in technology, roles, and user expectations strongly alter their daily routines of public service. Contemporary library managers need a wider array of skills and attributes than their earlier and more traditional counterparts and will need to seek continual professional development to remain effective as public libraries transition into the twenty-first century. These managers will also need to distinguish between management and leadership skills and learn to identify and mentor leaders within their staff who can assist in the transition. According to Alvin javelosa (2011) library is a collection of books, resources, and services, and the structure in which it is housed; it is organized for use and maintained by a public body, an institution, or a private individual. The term â€Å"library† has itself acquired a secondary meaning: â€Å"a collection of useful material for common use,† and in this sense is used in fields such as computer science, mathematics, statistics, electronics and biology. this study will help the library personnel or the librarian in monitoring the books accurately. Further, the use of cataloguing will be made easier through an advance system provided by this study. The librarian is encountering problems in doing transactions like borrowing books, checking the availability of books, returning and accessioning of books because all the transactions are being done manually. The process is time consuming. This proposed system will provide their library a computerized system making it more organized and easy to access. The advantage of this study is to make their current system more effective and efficient. This computerized library system is a transaction processing system (TPS) that will provide a convenient cataloguing, inventory, monitoring, accessioning, borrowing, returning, security and retrieving of records. html) According to Mohd Fairuz Anwar Bin Mahadi (2005), The Library management system will store all the books and members information that consist book number, book title, author name and racks to the system database. The system also provides search function to help students find the book by number of book. Search functions will search through the books database to look for the book and view where the book is situated. For the administrator user, only librarians have access to view or edit data from the system databases. Administrator user will handle administrative functions such create new LMS user account and decide the number of days allowed for the borrowed books. User needs to enter correct password and user id before user can access this function. From here, user can add, delete or update the book and borrower database. (http://library. utem. edu. my/index2. php? option=com_docman&task=doc_view&gid=3761&Itemid=208) According to Donna M. Salinas (2010) Library is the best place in the school where the students review and study. It is the place where students study so our group aims to improve the manual operation of the library system. We thought of something that makes the time of students and library personnel decreases for searching and borrowing of books. (http://www. scribd. com/doc/56632694/library-system) Related Studies: According to Shelagh (2001) Fisher library management system is becoming marginalized in the context of ICT developments currently taking place within the library sector because suppliers have failed to keep up with such developments, or have been more concerned with keeping up with the changes in the core functions. The aim of this research, therefore, was to determine the feasibility of developing and disseminating a model system specification which could be used to assist and guide libraries in the procurement of library management systems. The premise was that if a core set of requirements for library management systems, as articulated by purchasing libraries, could be identified, it followed that it would be feasible to develop a model specification or ‘toolkit’ on which procuring libraries could draw. Identification of a potential core set of requirements could be identified primarily by undertaking analyses of  specifications produced by libraries for the tendering process in acquiring a library management system. Thus forty-one specifications were collected from libraries which had recently acquired a library management system, and these were subjected to various levels of analysis. The results are reported in Section 4. Secondly, it was decided that as library system suppliers were in receipt of large numbers of specifications produced by procuring library authorities they were in a strong position to comment on the feasibility, and desirability, of developing a model specification. Thus, a survey of UK system suppliers was undertaken to determine the collective view of suppliers on the role, content, quality and usefulness of the specification as a procurement tool. The results of the survey are reported in Section 5. A detailed account of the methods used in this Study is provided in Section 3. The next section (Section 2) provides a review of the literature on the role and content of specifications, and identifies weaknesses in approaches to producing specifications for the purchase of library systems. (et. al. Rachel Delbridge, Sian Lambert) (http://www. cerlim. ac. uk/projects/harmonise/harmonise. pdf). According to Veronica Adamson (2008) Changes in society and technology are impacting significantly on UK HE libraries and consequently on their management systems. Demographic changes, political and economic drivers are affecting university services and funding structures, and a ‘new realism’ of pragmatic economic and business considerations presides. (JISC & SCONUL LMS Study Report, March 2008) Library management systems have developed in response to technical advances and user requirements, mainly in developing electronic interfaces, refining standards and access protocols, purchasing and acquisition processes and cataloguing systems. Increasing globalization of goods, services and communities means that technical platforms are now developed on an international basis and implemented for a worldwide network of users and contributors. A new market for library services and information provision has emerged, with Google and Amazon as a de facto paradigm and metaphor for discovery and delivery. Perceptions of the role and function of the university library are changing, developing and often conflicting, particularly in relation to the provision for collection and circulation, resource discovery, ownership and control, personalization  and seamless access to resources. Enhancing usability and accessibility for an increasingly diverse user community is of increasing importance for libraries. Today’s library users expect speed and immediacy of information discovery, one-stop access to aggregated services, user-generated open content, and personalized, workflow-related delivery to the desktop. (et. al. Paul Bacsich, Ken Chad, David Kay, Jane Plenderleith) (http://www. jisc. ac. uk/media/documents/programmes/resourcediscovery/lmsstudy. pdf). According to Herrera C Rocio (1987) the work habits of users in any activity requiring information, the importance they attach to obtaining it and the facilities at their disposal, their knowledge of these facilities, their assessment of their value and the possibility of their obtaining what they are looking for are the factors that affect user behaviour in the quest for information. The behaviour of the users of university libraries specifically is affected, in addition to the above factors, by others directly related to the university environment, such as teaching methods and the type of education provided. The country’s education system is a teaching-learning process largly consisting in an essentially repetitive pattern in which the student consumes and reproduces the concepts transmitted by the teacher. This model is mainly based on the university lecture system, in which the teacher simply gives a course of study and provides the pupil with a brief bibliography consisting basically of texts. The result has been that education has not become a critical and creative process and library resources have accordingly been under-utilized. As regards the response to the information services provided by university libraries, it can be said that research workers do not use the services properly since the role of the library as an agent for the transfer of information has been disregarded in the research process, this type of user tending to acquire information through informal channels of communication, such as personal contacts with other colleagues. In its turn, the library has neglected its task as a constituent part of the research enterprise, forgetting that one of the priorities of the university, in addition to its teaching role, is that of research, which is the source of much knowledge of benefit not only to the university but also to the community in general. The university library should pay special attention to ascertaining not only the specific information needs of each type of user but also user behaviour patterns in the information retrieval process, in order that these needs may be met and the factors responsible for the non-use of the library restricted to a minimum. This will be achieved through an appropriate methodology for conducting user studies, which will then provide guidelines for the organization of user training or instruction courses aimed at the various groups. These courses will influence the future response of users to information services. Since user behaviour in the information retrieval process determines the level of library-user interaction, continual monitoring by the librarian of changes in that behaviour is necessary. These changes are dependent not only on information needs but also on the possible impact of the introduction of new services. This shows that, over and above the matter of training in the use of library resources, user behaviour presents a number of special features, largely reflecting the fact that the information needs of those concerned are not well defined and that their request for information are consequently vague and very general. It follows that library staff should bear in mind their active role in promoting and publicizing their services and resources since, despite the continual emphasis placed on the role of information in development, it has been shown that users tend to dispense with non-essential information, the usual practice being to rely on memory, to evade the problem or to solve it with vague or incomplete information. However, it should not be overlooked that there is another group of users who consult libraries actively and effectively in order to satisfy their information needs; although accessibility influences the use that they make of resources, the most important thing for this group is their confidence and faith in the information system. (c Loreto M. Libia and Rua R. Ivan) (http://www. unesco. org/webworld/ramp/html/r8722e/r8722e0l. htm) According Neelakdan,B (2010) a sincere attempt has been made towards finding out ways and means for automating activities in the School of Chemistry Library. The objective of this study is to use the Koha Open Source software system for the automation of the major day ­ to ­day activities of the various section of the School of Chemistry Library, which is tiresome and cumbersome. After the investigation, the researcher has found that Koha Software is more suitable for the library Automation. This project had the basic objective of designing a bibliographic database for the School of Chemistry library, with which the automation of circulation routines is carried out. From this point of view it may be concluded that Koha is a useful package for the creation of a database and for information retrieval. This set of Manuals for the automation of circulation section is tested with the database created from the collection of chemistry department library. A sample database for a few thousand works and a database of the users/borrowers are created. With that test sample the Manuals for each function of the circulation section is tested with the available computer system. Koha is an integrated software system with all the required models for small to very large libraries. It is found that this automation projects will serve as a model for any library. (http://www. ipublishing. co. in/jarvol1no12010/EIJAER1014. pdf) According to Dio P. Doble (2011) A college strengthens its educational level through the advancement of its library. The Botolan Community College Computerized Library System aimed to enhance the procedures of the library, from manually operated to a computerized system. This proposal’s purpose was to ease the transactions in the library, i,e. , leading of books, storing of books, search engine for books, manage members of the library and secure the library system. The librarian and the library users still use the manual way of transacting of borrowing and returning of books. The librarian use log books in listing the books. They use library cards and card catalogues in searching for reading and reference materials. (http://www. scribd. com/doc/99431218/Computerized-Library-System).

Food Inc Essays

Food Inc Essays Food Inc Essay Food Inc Essay Food Inc. opens in an American supermarket and draws attending to the unnatural nature of year-round tomatoes and boneless meat. It pulls aside the drape that is hiding the truth about nutrient from the consumer. After the brief presentation. the film shifts its focal point to the subject of fast nutrient and its impact on the meat industries. Fast nutrient virtually started with McDonald’s. When they decided to simplify their bill of fare and engage employees that repeated one undertaking over and over for minimal pay. the consequence was the fast nutrient phenomenon that swept the United States. and so the universe. Today. McDonald’s is the largest buyer of beef and murphies in the United States. and is one of the largest buyers of porc. poulet. tomatoes. and apples. Though an unwilled effect. this has had a drastic impact on the manner all nutrient is processed. The top four meat baggers now control over 80 % of the market. the Tyson Corporation being the largest of them all. The documental following takes us to a Chicken farm in Kentucky and explains that. since the 1950s. poulets have doubled in size. and they reach that unbelievable size in half the clip it used to take them to make their more natural size. : Chickens today are genetically modified to hold larger chests in response to the consumer penchant for white meat. The poulets grow at such a rate that their castanetss and variety meats can’t maintain up with the rapid growing of the musculuss. or the meat. The original husbandman that was followed in the docudrama was unable to take the film makers inside the poulet houses. After being visited multiple times by Tyson representatives. the husbandman informed the film makers that he would be unable to escort them indoors. After a long hunt. a adult female eventually stepped frontward and agreed to take the film makers inside an overly-crowded henhouse and behind the head covering of the modern poulet industry. The following head covering that is lifted by the movie is that of the maize industry. Corn can be chemically engineered into many different merchandises. such as the highly unhealthy high-fructose maize sirup. Corn costs more to do than it is deserving. so it is subsidized by the authorities. promoting even more of its usage. Corn is the figure one grain used to feed animate beings for slaughter. Feeding cattles maize alternatively of their natural diet lead to the unwilled creative activity of 157H7 E. coli. a deathly bacteriums that can kill. The movie reveals how nutrient criterions have dropped. with merely 9. 164 safety reviews from the FDA each twelvemonth every bit compared to over 50. 000 in 1972. The nutrient industry has become amalgamate to the point of a few companies holding a great trade of power and influence via the authorities. The USDA is no longer able to shutdown workss with contaminated meat. A measure titled Kevin’s Law had the purpose of altering that. but. after 6 old ages. the measure still has non been passed. Food companies have made some efforts to cut down E. coli by cleaning their meats in an ammonia solution. However. unhealthy nutrient is being subsidized and lending to American fleshiness and the rise of type 2 diabetes in striplings. The movie so travels to a pig processing works that kills 32. 000 pigs a twenty-four hours. They expose the scheme of the company to engage highly hapless and illegal immigrants who can’t afford to discontinue their occupations. despite jobs with frequent infections of the custodies and fingernails. a side consequence of hapless sanitation criterions. We so discover that it has been legal to patent life since the 1980s. and larn about the company Monsanto’s round up immune soya bean that now makes up 90 % of the soya bean market. Monsanto consistently sues wrongdoers that interruption right of first publication Torahs. Private research workers are hired to supervise and happen any violations. Even if violation was ineluctable. smaller. neighbouring husbandmans are forced to buy the unit of ammunition up immune seeds. Monsanto has a great trade of political influence. with close ties to both parties. Both the Bush and Clinton disposals had close ties with Monsanto. Merely the amalgamate power of consumers can get the better of the political and economical power of the big nutrient processing companies. We owe it to ourselves to utilize that power to demand healthier. organic nutrients. In a free economic system. the consumer has the ultimate power. Merely as the baccy industry was exposed and its power drastically reduced. so excessively can the deficient nutrient industry be wrangled into entry.

5 Great American Humorists of the Early to Mid-20th Century

5 Great American Humorists of the Early to Mid-20th Century 5 Great American Humorists of the Early to Mid-20th Century 5 Great American Humorists of the Early to Mid-20th Century By Mark Nichol Humor is in the eye (or, frequently, the ear) of the beholder, but if you prefer elegance in your entertainment and wish to find inspiration for your own mirthful musings, check out the works of these five twentieth-century titans of comic composition. 1. Robert Benchley Benchley was a master of parody and surreal humor, often writing about an everyman discombobulated by the modern world. He wrote for leading magazines, then went to Hollywood, where he intended only to write but also frequently appeared on camera. He had modest success in mostly small roles, sometimes alongside top actors but in some of their more forgettable films. (He is probably best known in this capacity as the provider of exposition in the Bob Hope–Bing Crosby classic Road to Utopia.) Benchley found more satisfaction writing and appearing in short film parodies such as the Oscar winner How to Sleep. The Best of Robert Benchley is a good introduction to his writing style. 2. Dorothy Parker Parker, the model for every woman who dares to have a biting wit, overcame an unhappy childhood and weathered alcoholism, several suicide attempts, numerous unsuccessful marriages and affairs, and criticism of her leftist politics to become one of the great comic writers of the twentieth century. Her short story collections include Laments for the Living and After Such Pleasures, she published poetry in volumes titled Enough Rope, Sunset Gun, and Death and Taxes, and Constant Reader contains many of the book reviews she wrote for the New Yorker. Parker later worked on stage and film scripts, including A Star Is Born, the screenplay of which was nominated for an Academy Award. 3. S. J. Perelman This master parodist, considered the pioneering American surrealist, is noted for his wordplay, including metaphors, non sequiturs, and obscure references and terms, and is celebrated overall for his devotion to the absurd. Perhaps you need to know nothing more than that he was the screenwriter for several of the best Marx Brothers films. His works, more accurately referred to as sketches than short stories, are collected under such titles as Acres and Pains (about the ordeal of owning a Pennsylvania farm) and Crazy Like a Fox or go for the obvious with The Best of S. J. Perelman. His talent declined as he grew older, but his best is among the best. 4. George S. Kaufman Kaufman’s humor wasn’t written to be read he was a prolific playwright and sometime screenwriter but his scripts are exemplars of writing that induces laughter. Usually in collaboration with one or more other writers his professional partners included Edna Ferber, George and Ira Gershwin, Moss Hart, and Morrie Ryskind he wrote (and directed and produced) many enduring stage plays and musicals, though he was said to dislike the latter art form. He shared the Pulitzer Prize for the comedy You Can’t Take It with You and the musical Of Thee I Sing! Other memorable works include Dinner at Eight, Stage Door, and The Man Who Came to Dinner (all of which, like You Can’t Take It with You, were adapted for the screen, all to great acclaim). 5. James Thurber This American writer and cartoonist, who as a result of a childhood accident lost an eye and was nearly blind in the other, produced an impressive array of wryly amusing stories and illustrations. The book of short stories that brought him fame is called My Life and Hard Times; he also wrote some essays about language, including â€Å"The New Vocabularianism,† â€Å"The Spreading ‘You Know,’† and â€Å"What Do You Mean It Was Brillig?† He also cowrote a stage play (later adapted into a film) called The Male Animal, and late in life appeared in the theatrical revue A Thurber Carnival, based on his stories, in a segment called â€Å"File and Forget.† He is best known for his short story â€Å"The Secret Life of Walter Mitty† (loosely and, to Thurber’s mind, poorly adapted into a movie), about a timid daydreamer. Thurber is the only person on this list who was not a member of the loose-knit assemblage of wits who formed the Algonquin Round Table (named after the New York City hotel they frequently dined at), whose members sometimes collaborated creatively. (He was, in fact, a critic of the group’s sometimes vicious practical jokes and some of its members, including Dorothy Parker, later disparaged it as well.) Want to improve your English in five minutes a day? Get a subscription and start receiving our writing tips and exercises daily! Keep learning! Browse the General category, check our popular posts, or choose a related post below:Cost-Effective vs. Cost-Efficient20 Pairs of One-Word and Two-Word FormsHow to Address Your Elders, Your Doctor, Young Children... and Your CEO

Delphi Programming User and Application Data Storage

Delphi Programming User and Application Data Storage When you need to store some content related to your Delphi application on the users hard disk, you should take care of the support for state separation of user data, user settings, and computer settings. For example, The Application Data folder in Windows should be used to store application-specific documents such as INI files, application state, temp files or similar. You should never use hard-coded paths to specific locations, such as c:\Program Files, as this may not work on other versions of Windows because the location of folders and directories can change with different versions of Windows. The SHGetFolderPath Windows API Function The SHGetFolderPath is available in the SHFolder unit. SHGetFolderPath retrieves the full path of a known folder identified. Heres a custom wrapper function around the SHGetFolderPath API to help you get any of the standard folders for all or the currently logged Windows user. Heres an example of using the SHGetFolderPath function: Drop a TRadioButtonGroup (name: RadioGroup1) on a formDrop a TLabel (name: Label1) on a formAdd 5 items to the radio group:[Currenty User]\My DocumentsAll Users\Application Data[User Specific]\Application DataProgram FilesAll Users\DocumentsHandle the RadioGroups OnClick event as: Note: [Current User] is the name of the currently logged in Windows user. Note: The SHGetFolderPath is a superset of SHGetSpecialFolderPath. You should not store application-specific data (such as temporary files, user preferences, application configuration files, and so on) in the My Documents folder. Instead, use an application-specific file that is located in a valid Application Data folder. Always append a subfolder to the path that SHGetFolderPath returns. Use the following convention: \Application Data\Company Name\Product Name\Product Version.

Learning English as an Additional Language Essay

Learning English as an Additional Language - Essay Example Effective ways of supporting learning in Science for children are a decisive means to an important end, which is children learning science. The following are the principles that aid strategies that support learning in science for children. The first principle is to accept measures of responsibility for the children if they struggle and/or fail to learn science. The level of responsibility accepted depends on the children’s degree of effort to learn. If children and teachers equally participate and contribute in the learning, it is the teacher who is responsible when children come across difficulties. Also, the teacher should be capable in modifying instructions so as to assist struggling and failing children improve. The practical strategy listed below explains precise articulations of the beliefs and dispositions of effective application of strategies that support learning in science for children. For some principles, their feasible applications enumerate actions for effectiv e theory and practice of strategies that support learning in science for children. Teachers who view this as the main goal and support the practice of various strategies as a purposeful means help all children learn (Ammon, 2006). ...  Believe that all children can and will learn. Create a challenging, but not- intimidating science learning atmosphere. Commit to the learning and academic growth of all children. Picture yourself as able, dependable and positive. Believe that one can practice strategies that support learning in science for children efficiently, and that effective teaching will guide positive learning outcomes. Core scientific ideas Teachers have long taught children science as a sequence of lessons, and reading assignments on its body of knowledge. If practical experiment activities are included, they focus only on the development of practical skills and techniques, not on understanding scientific ideas through questions. Such practice of a strategy in learning scie nce falls short of preparing children for higher learning. Nowadays, children live in a world full of things of scientific inquiry. When children complete their formal learning, they will go into an environment crammed with products that will be as a result of scientific inquiry. Today’s children must learn how to do scientific inquiry and use this information to take actions that will impact in their growth and their future. To prepare children to live and be prepared for advanced learning in science, teachers are required to make room for scientific inquiry by reducing the emphasis on teaching science as a sequence of teaching and reading assignments on scientific knowledge. In addition, teachers must to a great extent reduce their coverage of non-essential scientific knowledge.

Contemporary Issues in Leadership & Management Essay

Contemporary Issues in Leadership & Management - Essay Example in Newcastle England with a student population of over 40,000 students and over 6000 students being full time students while the rest are part- time students. The students come from all over the world with over 40 different nationalities. It’s based next to the train station, metro station and the international airport thus making it easily accessible. The mission statement of the institution aims at meeting the educational needs of the students, providing quality education, value and appreciates the diversity of its community, provide modern resources. It also involves valuing their students and members of staff while securing a future for the institution through growth and development. They offer various courses in different professions such as film studies, business studies, accounting, information technology, economics, English and literature, government, history, journalism, politics and physics. The college has an ultra modern lifestyle academy worth over 16 million pounds with a sports, tourism and beauty centre. It has an excellent restaurant facility, a gym and also a salon for students to relax and rejuvenate after a long and tiresome day. The salon is located at the top most floor of the building with excellent facilities for hair treatment, hair cuts and a nail bar and the services are available at affordable prices. They also have cardiovascular equipment, training machines, a fitness studio and they offer various classes in yoga, Pilates and different kinds of exercises to allow the students to keep fit. While at the Spa, students can enjoy Jaccuzi, relaxation beds, steam baths and a whirlpool .They also boast of the finest restaurant with great menus to enjoy. At the performance academy, they have a theatre that allows all the students to relax. It has a recording studio, a radio station, dancing studio, media production facilities, and performance theatres.The Mandela building has offered the Art and design students an opportunity to express

United States involvement in Afghanistan Research Paper

United States involvement in Afghanistan - Research Paper Example In their book, Myths, Illusions, and Peace: Finding a New Direction for America in the Middle East, authors Ross and Makovsky (2009) explore a range of myths and illusions that underpin the challenges that the United States has faced in dealing with the Arab world. The two authors trace the challenges of the United States policy on the Middle East from the Cold War era to the current age. Illustrations are made regarding on how faulty assumptions developed into wrong approaches regarding the interests, perspectives, and political objectives of the Middle East. For instance, the United States wrongly interpreted the response of the Middle East to the rise of Communism. The US policy makers were under the impression that the Middle East would automatically reject the Soviet ideologies because of their inconsistency with the faith of Islam. Understanding the complexities, successes, and challenges of the United States involvement in Afghanistan acquires clearer insights when analyzed together with the core arguments propounded by Ross and Makovsky (2009). The authors make general and specific claims and arguments about the nature of the US foreign policy in the Middle East and its ramifications in the aspects of peace, balance of power, democratization, and religious extremism. The impact of the US foreign policy on the Middle East can have either positive or negative results depending on its capacity to interpret, predict, and relate with the challenges in the Middle East. Policies that have tended to demonstrate preferential treatment towards the State of Israel as particularly cited as problematic (Duncan, 2004). According to the argument, regional interests, nationalism interests, and Islam are essentially dissimilar. As such, they tend to manifest themselves in region in different forms in accordance with multiple factors. Cases have been pointed out where the pursuit of Islamic interests appears to contradict established interests. Hierarchies of interests vary and manifest themselves in multiple forms in accordance with the stakes of the region’s governments, strategies of various groups, and cultural factors (Hudson, 1996). Rigid structures and frameworks that apply across time and space cannot be developed to assess the nature of realities in the region. Therefore, the existing policies cannot apply in the interpretation of the political and social realities of the Middle East. Lack of comprehension of these forces has led to futile strategies in the formulation of peace plans in the region (Hudson, 1996). The traditional American policy for the Middle East, according to the authors, anchored on the myth of Arab Unity. The United States handled the region as a homogenous entity that relied on common interests and goals. The authors single out the case of the poor handling of the re gion’s peace proposals by former Egyptian President Anwar Sadat by the administration of former President Carter as a case in point where the United States failed to capitalize on the opportunity of the moment. The mistake, according to the authors was the belief that Sadat could never act alone outside the bracket of the Arab worldview. Myths that control the Arab approaches on matters, according to the authors, lead the United States policy makers to make poor judgments of situations that often prove to be very costly. The authors argue that such approaches generate a mismatch between the guiding ideology and the methods applied in the practical terms. Ideologies are equally explored in the manner in which they cloud the judgments on matters of regional balance and other issues that appertain to the relationship between the United States and the Middle East. Ross and Makovsky (2009) contend that relationships that are more productive are possible and the pursuit of peace ac hievable if the United States reworks its policies in the region in ways that correspond with the fluid nature of Middle East politics, religion,

Corporate Social Responsibility (Environmental Science) Essay

Corporate Social Responsibility (Environmental Science) - Essay Example It has been reported that in the last 30 years, nearly 1/3 of world's natural resources have been lost because of corporations' industrial activities. (Friends of earth) The aim of the social responsibility is to effect a higher and higher standard of living while at the same maintaining the profitability of the corporation (Hopkins) Therefore corporate social responsibility involves community, environment, ethics, human rights, responsibility in the market, vision and values, and workforce. We are immediately concerned with the environment. This involves management decision making in respect of production processes that minimise negative impacts on the environment and the costs. Environmental problems have been with us for quite a long time as a result of interaction between man and nature. In modern times, scale of the problems is unique arising from two aspects. One, rapid expansion of the world population and second ever-increasing consumption of energy and material per person in addition to the past-accumulated damage. Environment encompasses all components of our surroundings i.e. the air we breathe, the habitat we dwell in and the food and drinks we take. The energy of milk we drink originates from grass and crops driving force behind which is the solar energy, converted to chemical energy by photosynthesis. In effect the ecology around us has to be preserved. In ecologic point of view, all are interconnected i.e. the waste produced by man pollutes meadows and returned to the mankind by food chain. Different organisms i.e. man and cow compete for the same resources (crops) and one organism (man) acts as predator for another (cow). Environmental care d oes not stop at the national boundaries. Air circulation and river flows having no boundaries and migration of people and animals and large scale import and export of food, impact the environment. Pollution is the direct cause of environmental damage. The pollution may be defined as "addition by man of any substance (solid, gas or liquid) or energy to parts of the ecosystem that ultimately harm or damage man" (Boeker, Grondelle) Global warming and Ozone layer Depletion Global warming is the most dangerous threat to our environment. It occurs due to heat-trapping gases that are sent to atmosphere from our industries (factories), cars and homes. The gases sent up form a blanket forcing more heat to stay trapped near the earth's surface. More heat produces more energy in the atmosphere resulting in extreme weather conditions like droughts, storms and floods. Elsner James, Professor Florida State University on researching the past 135 years of records of Atlantic Sea surface and air temperatures, found a direct link to the intensities of hurricanes and many hurricane researchers affirm that the intensity increased 10 years ago could last for the next 25 to 40 years. (Loney Jim) Another phenomenon now coming under control after two decades of remedial measures is Ozone layer depletion, though it will be by 2049 when the 1980 levels will be restored. (Reuters) Ozone layer being part of the

EXTERNAL OR ADVOCACY WRITTEN MEMORANDUM Essay Example | Topics and Well Written Essays - 1500 words

EXTERNAL OR ADVOCACY WRITTEN MEMORANDUM - Essay Example Later in the night, the defendant Kerry Knight, the varsity basketball coach arrived bringing with him a keg of beer. Although there was a note which said â€Å"Do not drink if under 21† on the keg, most of the guests, 21 or not, drank anyway and the defendant did not stop any of them. The plaintiff was initially offered a cup of beer by his friend Richards and later went to the keg himself for a refill. The defendant left the party at one time leaving the guests drinking and finishing up the keg. The plaintiff had several more cups and when the keg was almost empty was about to leave Devin’s house when the defendant reappeared. He asked the plaintiff if he had drunk beer and the latter said he had a cup. The plaintiff then got his jeep key from near the TV where the coach kept all car keys and took off with his friend Taylor who asked for a ride home. The defendant did not at any time stop the plaintiff from leaving with his jeep key. On the way home, the defendant hit a tree and broke a leg. He spent the entire summer in cast and missed the next basketball season. As a consequence, his team lost that season and so did the plaintiff’s hope for a Division scholarship. The plaintiff is frustrated over the fact that although he can eventually still play basketball, he can never be as brilliant as it used to be in playing basketball. To decide whether or not the defendant is liable for the plaintiff’s injuries, it is necessary to prove that the defendant was negligent and that if so found, it was this same negligence that was the proximate cause of the plaintiff’s injuries. Negligence is defined in the case of Manning v. Andy 454 Pa. 237, 310 A. 2d 75 (1973) as â€Å"the want of due care which a reasonable man would apply under the circumstances. Conduct is negligent only if the harmful consequences thereof could reasonably be foreseen and prevented by the exercise of reasonable care.† Moreover, the elements of cause of action for negligence had been

Is There a Relation Between Art and Class Essay

Is There a Relation Between Art and Class - Essay Example Let us consider the facts. The United States of America has long been a part of the caste system of the world. But unlike other cases, the American caste is easy to discern and determine. There are only 3 classes of Americans in our society which are identified as the â€Å"lower, middle and upper† classes of society. For each type of class, there is a specific lifestyle and social portrayal that becomes imprinted in the minds of the people because of the way mainstream media subconsciously plants these ideas and images in our heads. Although the social classes in the United States are not openly discussed nor widely tacked in mass media, it is still covered by the artists such as painters and photographers who have a keen eye not only for the composition of a photograph but also for its deeper meaning. That is why the discussion of social class occasionally comes up at art shows and the like. Photos such as Dorothea Lange's Migrant Mother, which depicts a migrant worker at re st at a migrant camp in Nipomo, California, has often been used to depict the struggle of the middle and lower class in the country. It is described by many as the embodiment of the aftermath of World War 2 in the United States. It is viewed as depicting â€Å"... both social documentary and the populist politics of the great depression† (Stein, 345). With the image of the Migrant Mother in mind, get a clearer example of how art serves to be an indirect commentary of the times that we live in and the existing social classes.  

EXTERNAL OR ADVOCACY WRITTEN MEMORANDUM Essay Example | Topics and Well Written Essays - 1500 words

EXTERNAL OR ADVOCACY WRITTEN MEMORANDUM - Essay Example Later in the night, the defendant Kerry Knight, the varsity basketball coach arrived bringing with him a keg of beer. Although there was a note which said â€Å"Do not drink if under 21† on the keg, most of the guests, 21 or not, drank anyway and the defendant did not stop any of them. The plaintiff was initially offered a cup of beer by his friend Richards and later went to the keg himself for a refill. The defendant left the party at one time leaving the guests drinking and finishing up the keg. The plaintiff had several more cups and when the keg was almost empty was about to leave Devin’s house when the defendant reappeared. He asked the plaintiff if he had drunk beer and the latter said he had a cup. The plaintiff then got his jeep key from near the TV where the coach kept all car keys and took off with his friend Taylor who asked for a ride home. The defendant did not at any time stop the plaintiff from leaving with his jeep key. On the way home, the defendant hit a tree and broke a leg. He spent the entire summer in cast and missed the next basketball season. As a consequence, his team lost that season and so did the plaintiff’s hope for a Division scholarship. The plaintiff is frustrated over the fact that although he can eventually still play basketball, he can never be as brilliant as it used to be in playing basketball. To decide whether or not the defendant is liable for the plaintiff’s injuries, it is necessary to prove that the defendant was negligent and that if so found, it was this same negligence that was the proximate cause of the plaintiff’s injuries. Negligence is defined in the case of Manning v. Andy 454 Pa. 237, 310 A. 2d 75 (1973) as â€Å"the want of due care which a reasonable man would apply under the circumstances. Conduct is negligent only if the harmful consequences thereof could reasonably be foreseen and prevented by the exercise of reasonable care.† Moreover, the elements of cause of action for negligence had been

Geoghegan Exits in HSBC Shake-Up Essay Example | Topics and Well Written Essays - 500 words

Geoghegan Exits in HSBC Shake-Up - Essay Example HSBC has generally been a very conservative bank that strictly follows a management style that is regulated and controlled by insiders, i.e the Board. It may be noted at the outset that all the people who were in contest for the posts of Chairman and CEO, including Mr. Geoghagen were all long time employees of HSBC, London, who had ascended from the bottom ranks and moved into managerial positions. When Mr. Geoghagen stepped down, it has brought to the surface and to the attention of the public, an issue that would generally have been decided within the organization, without any outsiders being involved in it at all. The final decision by the HSBC board to appoint two long time HSBC employees rather than seeking to employ someone from outside the organization has been criticized as being an insular process that could have been improved upon considerably. The problem with the HSBC decision was that it was all regulated within the organization. In general, following such an insular policy may not benefit the organization in the long run. In today’s global economy, it is vital for an organization to be constantly changing and adapting in order to adapt to the changing global business environment. The nature of leadership which is provided is vital in promoting the growth and continuing progress of the organization. Leadership has traditionally been associated with management, but this may not necessarily represent an accurate view because managers think incrementally while leaders think radically. Moreover, leadership involves a transformation in individuals, according to Spencer, â€Å"â€Å"transformational leadership is a process that changes and transforms individuals†. (Spencer 1). It must be noted that transformational leadership is best likely to be achieved when fresh new ideas are brought into the organization by using individuals from

Conservation of biological Diversity Essay Example for Free

Conservation of biological Diversity Essay Conservation of biological diversity is the most important aspect on the globe since all demands of human existence are entirely dependent on it. Domestic, industrial, and leisure considerations of human existence are derived from nature. Recently, the focus on biodiversity conservation has increased owing to the greater levels of understanding on the local and international significance of conservation. Since the first United Nations Convention on Human Environment held in Stockholm 1972, the disparities between conservation and development have come to the lime light with great emphasis (Clifford Clifford, 61-62). However, conservation analysts have continued to differ over the overall effects of the international conservation rules in enhancing harmony that inculcates human being as a subcomponent of the ecosystem in which they exist. Whereas misunderstanding and misinterpretation of the term conservation has recurred for a long time, UNEP points out that it is the overall use of biological resources while enhancing their resilience to enhance inter and intra generational equity. The term conservation has been used interchangeably with preservation a notion which is totally wrong. The later denotes taking care of the biological diversity without exploiting them or their proceeds. Biological diversity (biodiversity) is a term used to indicate variations of life forms within a given ecosystem, biome or the whole earth. It also encompasses the variability of living organisms from all sources, that include inter alia, terrestrial, marine, and other aquatic and ecological complexes that they are part. This includes diversity within species, between them, and ecosystems (James Kim et al, 193-195). 2. Overview of the paper This paper explores conservation of biological diversity with an aim of establishing the existing conservation strategies present on a global scale and assessing their effectiveness. Tracing the origin of the concerns for conservation, the paper uses statistics to indicate the current situation of biodiversity conservation and threats globally. To add to that, it explores the policy and legislative framework to address the threats on a global scale and their domestication by various states. Using examples, the paper seeks to establish the future of conservation and the factors that will determine effective conservation of the biological diversity. 3. Background and statistics Conservation of biological diversity has existed since historic times where most of the communities lived and co-existed with the natural flora and fauna without posing any threat to it. Notably, after the settling of the Red Indians in Northwest Coast and Southwestern regions of North America, they totally relied on the wild without causing any threat to them. However, the modern conservation ideals are mostly linked to the first United Nations Convention on Human Environment which was held in Stockholm Sweden in 1972 (Clifford Clifford, 102-105). It was this meeting that resolved to form the United Nations Environment Program to act as the main body responsible for environment and conservation globally. Conservation biologists have indicated that the world is threatened with extinction than any other period in history. Global extinction is estimated to be 10, 000 higher than the natural background extinction rate. 32% of all the global surviving amphibians are threatened with extinction. Over the last 50 years, it is estimated that two-thirds of all the mammal genera weighing about 44 Kg (97lb) have become extinct. To add to that, 12% of all birds in the globe and 23% of all mammals are listed in the IUCN Red Data Book. By the year 2000, about 27% of the entire world coral reefs had collapsed and by 2050 extinction rates will range from 15% to 37% for all the planet species (IUCN Commission on Ecosystem Management, 60-65). Of greater concern is that about 70% of all the studied plants have been designated as threatened or endangered. 4. Threats to conservation of biological diversity a) Industrial and Agricultural activities Since industrial revolution, advancement in technology has heightened the rate of natural resources exploitation from the natural system. This increase in exploitation has directly or indirectly affected the flora, fauna, or their habitat with a great extent. Currently, massive whaling industries in the pacific have resulted to the great decline of the species. After the discovery of â€Å"new lands† (currently North America), the British industrialists embarked on large scale harvesting of the forest products that threatened vast species of flora and fauna in the region. Of greater concern, is the wildlife products sale and use that have endangered biodiversity like the Tragelaphus speke, Myotis leibii, Lamptetra bifrenatus, Ambystoma opacum, Crotalus horridus, and Sterna dougalii among others. In addition species like Gavia, immer, Martes americana, Notropis bifrenatus, and Clemmys guttata have become threatened with time (Mark, 280-300). Agricultural activities on the other hand have encroached into most of the biodiversitys habitats due to the demand from the rising population to be fed. At this point, agriculturalists have shallowly argued that it is more important to feed the people as opposed to conservation. To add to that, modern agricultural activities have resulted to use of inorganic and toxic agro-chemicals that poison the flora and fauna. Pesticides and fertilizer remnants are easily swept to the aquatic ecosystems during the rainy seasons killing or inducing mutations in the biological systems. b) Pollution As indicated earlier, industrial productions most negative effect is probably pollution emitted to the natural systems. Notably, production of goods is operated on a totally capitalistic note where reduction of production costs is strongly emphasized. As a result, pollution control and waste management has taken a back hand in most of these industries and urban establishment. Therefore, they release most of their wastes directly into the ecosystems where massive poisoning of flora and fauna takes place. During the United Nations Convention on Environment and Development in 1992 at Rio-de-Janeiro, agenda 21 indicated the great need to control pollution by the member states. Of greater concerns was the direct emission of heavy metals that undergo bio-magnification and bio-accumulation to the environment. These toxicants have long tern effects and shift upwards to affect all level of food chain in an ecosystem. Glenn et al (540-545), emphasis the earlier connotation of the Silent springs on the trans-boundary nature of pollutants which results to extended impacts on a global scale. Rachael Carson found out that even after chemicals are used, they are transported via environmental dynamics to far places like the Polar Regions where she noted extensive death of penguins. c) Monopolistic application of conservation policies Notably, conservation of biodiversity has become a hard nut to crack due to lack of harmony in the overall design and application of conservation consideration between states. Though diplomacy has recently taken an upper hand in ensuring amicable resolution of conflicts, conservation of biodiversity still lags behind. This has been prompted by the varying priorities by different administrations and countries authorities’ consideration. This has especially been noted with the migratory birds in the world where they shift to various regions during different seasons. According to David (254-257) about 50% of the birds found in the Northern Hemisphere migrate towards the tropics during winter and back in springs. David continues to say that the Bar Tailed Godwit and the Sooty Shearwater have especially been under great threat from massive wetlands destruction. To add to that, Mara and Serengeti ecosystems (seventh wonder of the world) is under threat due to extensive destruction of forests that supply water to the fragile downstream ecosystem. 5. International laws, regulations and policy framework a) UNEP (United Nations Environmental Program) As indicated earlier, the United Nations Conference on Human Environment which resulted to formation of UNEP was the main beginning for conservation concerns. The body was established with the overall mandate of coordinating all environmentally related issues globally. It was especially charged with the responsibility of ensuring that conservation of biodiversity was strictly enhanced. As a result, it organized the Convention on Biological Diversity that was held in Rio-De-Janeiro in the year 1992. The latter is considered to be the most comprehensive meeting in the history of conservation as it formed the main guidelines for conservation of biodiversity in the member states which it broke into three main considerations: (1) Conservation of biological diversity by the member states with short and long term considerations (2) Sustainable use of its components (3) Fair and equitable sharing of the proceed resulting from consideration (2) It formed the main platform for the later conservation initiatives like Cartagena protocol and played a key role in establishment of Kyoto protocol. Holistically, the Convention on Biological Diversity is envisaged on precautionary principle which calls for greater concern and study of all impacts that would result to the biodiversity destruction upon establishment of various projects (European Union, 9-12). b) Ramser Convention (The Convention on Wetlands of International Importance) This convention was established to assist in conservation of wetlands that have international importance. Notably, most of the wetlands have usefulness that goes beyond their territorial jurisdictions either culturally, economically, scientifically, and have extensive recreational values. The convention came to force in 1975 and by the year 2000, about 1, 630, 000 square kilometers in 1, 021 sites had been designated. Canada has the greatest area of designated wetlands of 130, 000 square kilometers. Notably, this convention has particularly assisted the migratory bird species that occasionally uses these wetlands (William James et al, 495-500).

iPad: Thumbs Up or Thumbs Down? Essay -- Environmental Issues

Technology has always fascinated me due to its fast evolution of electronic devices, especially the revolution of computers. In this very case, the iPad, a truly global product, particularly caught my attention. Digging deeper, it is the components of the iPad that accomplish this high quality of product, making it a popular demand. However, the Apple company itself did not produce the components. The other reputable companies and their factories overseas did. The iPad contains so many components that it is unbelievable. It is quite a fascinating journey walking through most of the components that are accessible to the location of productions, not to mention overall impact the product has on the environment, such as carbon emissions. It is expected that every product has its downside, and the iPad is no exception. Unfortunately, Apple products are known as the the most environmentally-unfriendly brand amongst all other brands of electronics. The fast production of the iPad due to th e popular demand is not helping much on this aspect of the product either. Not to mention the fact that a new edition of iPad comes out every year. Hence, it is time to reveal the negative side of the popular global product, the iPad. The components in the iPad are various and complicated. There are so many that it is quite easy to get lost from all the introduction of the intricate parts. Opening up the iPad, the components revealed. Not surprisingly, the components are from all around the world with different reputable companies that are known for their technological advancement and promising high quality. The iPad has unbelievably amount of parts inside of it; imagine the potential hazard it can bring to the environment, not just how the constitue... ...to stop the terrible consequences that the human beings would have to face sooner or later. Works Cited "Apple - The Story Behind Apple's Environmental Footprint." Apple. N.p., n.d. Web. 27 Apr. 2012. . Miller, Michael J.. " iPad 2: Designed in California, Manufactured Everywhere ." Forward Thinking . N.p., n.d. Web. 27 Apr. 2012. . Sherr, Ian. " Breaking Down the iPadà ¢Ã¢â€š ¬Ã¢â€ž ¢s Components - Digits - WSJ." WSJ Blogs - WSJ. N.p., n.d. Web. 27 Apr. 2012. . "iPad Environmental Report." iPad Environmental Report. N.p., n.d. Web. 27 Apr. 2012. .

This is the deal :: essays research papers

This first oral presentation will be given on Monday, January 28, Center Campus, 6-10 p.m., C-105. The topic will be about some aspect concerning your career that you have found interesting. It can be an item that you find as you search the internet about your career (potential earnings, current wage offerings, number of opportunities available, etc.) or it can be an observation that you have made in your present career climb. You may use notes. You might not have to do any research. You should be concentrating on your presentation skills without having to worry about learning/researching your topic. Be sure to at least review Chapter 13 prior to the presentation date. This presentation will be videotaped. Therefore, you are required to bring a blank VCR tape to class. A camera will be in the room. The length of your presentation will be between 2-3 minutes. During this first presentation you will not be stopped if you exceed the three minutes, but the expectation is that you will keep it within the time frame. You will be timed and will need to indicate how you met this factor in the critique of your presentation. You will take the tape home and in the comfort of your own family room, view your presentation. As you're doing this, you should be writing comments down about your presentation. The list below will give you ideas of what to look for and what to prepare for in practicing your presentation. The comments in parentheses are provided to give you an idea of what to look for as you view your video and/or what to think about as you prepare for your presentation. Basically, if you were sitting in my onground class this is the material that I would be going over in giving instructions/information for this first presentation. This is the deal :: essays research papers This first oral presentation will be given on Monday, January 28, Center Campus, 6-10 p.m., C-105. The topic will be about some aspect concerning your career that you have found interesting. It can be an item that you find as you search the internet about your career (potential earnings, current wage offerings, number of opportunities available, etc.) or it can be an observation that you have made in your present career climb. You may use notes. You might not have to do any research. You should be concentrating on your presentation skills without having to worry about learning/researching your topic. Be sure to at least review Chapter 13 prior to the presentation date. This presentation will be videotaped. Therefore, you are required to bring a blank VCR tape to class. A camera will be in the room. The length of your presentation will be between 2-3 minutes. During this first presentation you will not be stopped if you exceed the three minutes, but the expectation is that you will keep it within the time frame. You will be timed and will need to indicate how you met this factor in the critique of your presentation. You will take the tape home and in the comfort of your own family room, view your presentation. As you're doing this, you should be writing comments down about your presentation. The list below will give you ideas of what to look for and what to prepare for in practicing your presentation. The comments in parentheses are provided to give you an idea of what to look for as you view your video and/or what to think about as you prepare for your presentation. Basically, if you were sitting in my onground class this is the material that I would be going over in giving instructions/information for this first presentation.

Samsung Distribution Channel

Samsung marketing strategy in china Nowadays, China’s communication industry is developing rapidly, and China has become the biggest mobile phone market all over the world. There are many international renowned mobile phone manufactures and local producers in this market and these companies are competing fiercely in China’s mobile phone industry. It is known that, in 1999, when the domestic mobile phone brands entered the mobile phone market, few people had expected that the domestic mobile phone brands would survive in this market. However, with the passage of time, the local brands made great development and their total market share surpassed that of the international mobile phone giants including Nokia and Motorola. In 2001, the market share of domestic mobile phone was 15%; in 2002, the rate was more than 30%; and in 2003, the market share rose to more than 50%, which was a historical breakthrough for the domestic brands. However, since 2004, the condition of China-made mobile phones has become negative. As the competition in this market gets fiercer, foreign mobile phone manufactures are consistently developing new brands and improving their distribution channels, and the domestic brands have lost the once-owned channel advantages. Because of some problems of domestic mobile phone industry, the market share rate has dropped dramatically, and most of the domestic mobile phone companies have suffered great losses. What was worse, some domestic mobile phone enterprises such as PANDA, EASTCOM, and SHOUXIN were so badly defeated that they were out of the Chinese mobile phone market. In this market with fierce competition, Samsung–a Korean mobile phone brand has developed quickly in recent years and continuously won the first place in market share. As one of the world’s top three major mobile phone manufacturers and the Korea phone leader, Samsung mobile phone’s product concept is â€Å"fashion-leading technology†. Its brand development strategy is to create the best products in the world. Samsung has created many number ones, such as the world’s first mobile phone that has a rotating screen–SGH-V200, the world’s first MP3 phone, the world’s first TV phone, watch phone and the world’s first CDMA/GSM dual-mode mobile phone. Samsung mobile phone is taking the high-end product strategy, which is different from Nokia and Motorola. In the high-end electronics market, Samsung is always the first to launch a variety of superior products and it always makes high profits by virtue of time advantage. In China in the year 2008, Samsung introduced 20 models of mobile phones, of which the appearance, the function and the quality are designed with advanced concepts, innovative technologies and world-class standard. Samsung mobile phones are always popular in China and the other countries all over the world. The success of the Samsung mobile phone enterprise in China lies in its unique industry background and professional strengths, and the company also benefits from research and development and the marketing strategies which are compatible with the environment. Marketing strategy is the marketing logic whereby the company hopes to achieve its marketing objectives, which includes special strategies for target markets, positioning, the marketing mix and marketing expenditure levels. Once the overall competitive marketing strategy is set, the company is ready to begin planning the details of the Marketing Mix, one of the major concepts in modern marketing. The Marketing Mix consists of many variables that the company should do to increase its product demand. These variables are known as the 4Ps: product, price, promotion and place (distribution). The reasonable Marketing Mix could help the company to establish strong positioning in the target markets. Based on the understanding of the importance of 4Ps Marketing Mix and its impact on China’s mobile phone industry, this paper is divided into five chapters. Chapter one is the introduction. It briefly introduces the research background and its academic and practical implications. Chapter two is the thorough analysis of current domestic mobile phone market. After the introduction to China’s mobile phone development history, this chapter mainly analyzes the internal and external environment of China’s mobile phone industry by virtue of the SWOT Analysis Method. Though the analysis, it is known that domestic mobile phones have some advantages, such as the cost advantage, localization advantage and fast market reaction advantage. The weaknesses of the domestic mobile phones are that the core technologies are weak, mobile phone qualities are not guaranteed, there is serious product homogenization and most of the domestic mobile phone enterprises are on a small scale. It is certain that the local mobile phone industry has many opportunities for its development, which include the sound economic conditions, the support from the government, the coming of 3G era and the coming of phone replacement rush. However, domestic mobile phone companies do face some threats, such as the threats from copycat mobile phones and the international mobile phone’s fierce competition. Chapter three is the introduction to Samsung mobile phone and the analysis of its successful marketing strategies in China. In this chapter, it is known that Samsung’s successful marketing strategies could mainly be expressed by the variables in its Marketing Mix. In product, Samsung is always focusing on producing high quality products to build strong brand image and enhance the brand value, offering perfect after sale services to own good reputation, launching continuous product innovation to maintain brand image and brand vitality and supplying distinctive and fashionable designs to maintain brand differences. In price, Samsung has effectively assessed the value and the quality of its digital electronic products, the importance of the product’s unique, stylish design and knows that the consumers are willing to pay high price for such products, and therefore it adopted the skim pricing strategy. In channel strategies, Samsung has always insisted on national agents, and it has prudently selected the national agents to do its distribution. In terms of the promotion strategies, Samsung always focuses on unifying advertising agencies and launching a series of effective advertising campaigns. Two of its excellent promotion strategies are launching a variety of sports sponsorship, focusing on Olympic TOP Program and making use of entertainment activities to enhance fashion marketing, which proved to be qui te effective. Chapter four concluded some implications to the local mobile phone industry. It is suggested that, in terms of the product, the domestic manufactures should master and develop core technologies, enrich the product line and produce more high-end products. Besides, the mobi

If Women Ruled the World Essay

I was intrigued after ready your essay ‘What if women ruled the world’ and after reading it, I myself being a women, I discovered I have some opinions of my own; I would like to share them with you. For hundreds of years women have been classed as ‘weaker’ then men and ‘second class’ compared to men. We get most of these believes because of what is often stated in the bible: 1 Timothy 2:12 â€Å"I do not permit a women to teach or to have authority over a man; she must remain silent† this has, in my opinion, helped shaped the fact that we see women as not as strong, or be unable to rule. I personally disagree with what the bible says and I am a bit of a feminist, although it is up for interpretation, God also states that we are created in image of him, so we are all equality important. In my opinion, I do think that there would be some change to the world if it was ruled by women, but not a humungous difference, I think we make such a big deal out of the fact that women are second class to men, that we have this is strange idea that if that women ruled world, it would be completely different, when realistically speaking, It wouldn’t be so different†¦ would it? Many people say that if women ruled the world, there would be less war and more peace. It is true that women dislike conflict more than men, but that is stereotype, a lot of women enjoy conflict and victory and being better than others so they can feel smug. They say this even if they don’t know what its like to be a leader, which they don’t, I for one am not a leader of any large government or country so I can only hardly imagine the pressure someone is put under when they have to decide whether to go to war or not, I do not think it matters what gender you are, you want to do what is best for your country and your people, it is the instinct for survival and the survival of our children. They are under your care and you must make sure they are safe, if they are in danger of being attacked, you want them to be safe and protect your country-sometimes war is the only option, do you honestly think Winston Churchill was keen to go to war with Germany in 1939 and risk the lives of people? Sometimes you cannot do what you want, but what you must. In your letter you state that women often experience life ‘differently’ to men, this I do agree on, although men and women are very similar, it is a fact that we think using different parts of our brains. I do think that the economically would be different, and perhaps we would be in such a bad economic state. Women do think differently to men in the way that we analyse things more thoroughly and think of different ways to find a solution. Then again, back onto my topic of war some women do not like the thought of war, as they mostly care about their own families and the families of people they care about, and we do suffer the most in wars-as you said. if we worked with men, we could help them build bridges between countries and keep peace and ensure, as you said â€Å"broader range of issues, from food security to sexual violence, are addressed† Maybe we wouldn’t be so drastic in going to war, as I stated before, we would probably think it through and decide whether it was worth it. Furthermore, as you said in your essay, women are more team oriented, so women could try and work together and make alliances with other countries and keep peace. In your essay you also say that, when women have more money they spend it on essential things like education and health. I think, if women ruled the world there would be less poverty as we would try and spend money on things that truly matter in LEDC’s like Africa. If women ruled the world, if they there were less wars because of what I stated earlier, we wouldn’t have to spend much money of weapons for war, we could use that saved money to spend it on better schools and health care, so, as you said â€Å"the entire community prospers’’. In conclusion, I honestly do not know what the world would be like if it were ruled by women, for it never has been and probably will not be for a while, all we can do is purely speculate because of our believes and our own opinions. I do, however, think there would be a difference, but not a massive one.

Hall Cases Essay

INTERNAL CONTROL CASES 1. Solution Smith’s Market a), b) See diagrams on the following pages. c) Internal Control Weaknesses 1) Access to the cash drawers by sales clerks requires more accountability. Each drawer is accessed by various clerks throughout the day and cash may be withdrawn by any of them. 2) The internal cash register tape should be used as a control to determine how much cash (including checks, and credit card vouchers) should be in the register drawer. 3) The shift supervisor does not sign for the specific amount of cash received or returned at the end of the day. He simply logs the drawers in and out. 4) The treasury clerk is unsupervised in the counting of cash. 5) The treasury clerk has asset custody and responsibility for recording sales and cash in the journal and General Ledger. d) 2.Solution to Spice is Right a), b), See diagrams on the following pages. c) Internal Control Weaknesses 1) No credit check 2) Inventory control function is performed by warehouse clerk. 3) Accounting department bills customer, updates the AR account, and records sales in the Sales Journal thus reducing the opportunity to detect discrepancies between total sales and AR postings. 4) Customer is billed before order is actually shipped 5) Remittance List should be prepared in the mailroom 6) No journal voucher prepared by cash receipts clerk. 7) Cash receipts clerk does not prepare a deposit slip. d) IT Controls for Basic Technology System e) Flowchart of revised system Student responses will vary for this part of the assignment. The following issues, however, need to be addressed. Upgrade stand-alone computers to a networked environment The internal control problems already covered that need to be corrected in the new system. 3. Solution to ABE Plumbing a), b) See diagrams on the following pages. c) Internal Control Weaknesses 1) No Credit check is performed. 2) The sales clerk closes the open sales order causing the sale to be recorded before the goods are actually shipped. 3) The warehouse clerk has asset custody and should not also update the inventory records. 4)The shipping clerk does not reconcile the stock release with the original order. This allows for the wrong items and or quantities to be shipped. 5) Customer is billed before the goods are shipped. Billing should be triggered by shipping notice. Instead, the customer invoice is printed from  the closed sales order, which was prepared before the goods were shipped. d) Flowchart of revised system Student responses will vary for this part of the assignment. The following issues, however, need to be addressed. The internal control problems already covered that need to be corrected in the new system. A system configuration similar to figure 4-18 would be appropriate. 4. Solution to Walker Books a), b), See diagrams on the following pages. c) Internal Control Weaknesses Sales Processing: 1) The credit check is performed by the sales representative 2) The sales department should not be maintain the sales journal 3) The warehouse should not be updating inventory subsidiary ledger Cash Receipts 4) Mail room workers have access to both check and remittance advices. This situation require a reduced span of control and separate mail room procedures for customer payments vs routine mail. 5) The accounts receivable clerk has access to both the checks and the customer accounts d)IT Controls for Basic Technology System e) Revised System Walker Books System Student responses will vary for this part of the assignment but should address the internal control issues already covered. 5. Solution to AV Safety, Inc. a), b), d) See diagrams on the following pages. c) Internal Control Weaknesses 1) No credit check is performed 2) Sales journal is updated before the goods are shipped 3) Warehouse clerk has access to inventory and also update the inventory ledger 4) Mailroom clerk has access to both the remittance advice and the checks, no remittance list id prepared. 5) AR clerk has access to both the checks and the remittance advices d) IT Controls for a Basic Technology System e) Student responses will vary for this part of the assignment, but should address the internal control issues identified above. 6.Solution to Premier Sports Memorabilia a), b), d) See diagrams on the following pages. c) Internal Control Weaknesses 1) Transaction is recorded in Sales Journal before goods are shipped. 2) Warehouse and Shipping functions are combined. This removes control over picking and shipping the wrong products. 3) Mail room clerk should prepare a remittance list to control remittance advices and checks 4) Although not stated in the case as aproblem, the auditor should evaluate network access controls (passwords, access privileges) to ensure a proper segregation of duties d) IT Controls e) Student solutions to this part of the case will vary. The solution should address the control issues identified in part C. 7. Solution to Bait ‘n Reel a, b, and e, see pages that follow c) Internal Control Weaknesses 1) The sales clerk performs the credit check this is a segregation of duties and transaction authorization problem. 2) Warehouse should not update the inventory and General ledger control accounts. 3) AR Clerk should not update the general ledger. 4) Billing and AR are combined. This structure will mask discrepancies between what was billed and what was recorded as a sale. 5) Supervision is needed in the mailroom because employees who open the mail have access to both cash and the remittance advice. 5) The cash receipts clerk has access to the assets (cash) and is responsible for updating the general ledger. 6) See 3 above. d)It Controls