Examples Of The Company Suffering From Bad Publicity

Examples Of The Company Suffering From Bad Publicity Greenpeace distributed an argumentative video on YouTube about Nestlà ©s source for palm oil for their products. The targeted product was the Kit Kat bar and the video play off the Kit Kat slogan Have a break, Have a Kit Kat. Greenpeace said that Nestlà ©s source have a dirty hands in ruining a rainforests which were natural habits for orangutans. Furthermore, Greenpeaces video also imitative Kit Kats commercial by starting by a bored office worker tearing paper for his boss for hours. He pulls out a Kit Kat bar and bites into it without noticing or caring that the Kit Kat is actually a bleeding orangutan finger, and leaks blood all over his face and keyboard. In this case, Nestle took a quick action removed the video. By today technology, there is still had a way to let YouTube user repost the video. The users started reposting the video all over the internet and the more internet users repost the video all over the internet, and the more videos is taken down, the more videos will added. *What is companys brand positioning? (March 2012) http://www.nestle.com/csv/nutrition/positionedproducts Affordable and nutritious Nestle targeted customer with products that are nutritious, cheaper and tasty. Popularly Positioned Products (PPPs) supply high nutritional value by affordable cost and in suitable formats to send the needs of some 3 billion lower-income consumers worldwide. Their current PPPs spread from culinary products to beverages, to dairy and biscuit with over 400 products are sold under some global brands such as Maggie and Nescafe. These actions bring 30-40% improvement in market penetration within lower-income customers in the last 2 years and increase distribution of Maggie noodles by advertise about affordability and healthy messages. * Provide some information about a recent marketing campaign. http://www.networkworld.com/community/blog/marketing-gone-wild-candy-bars-stalk-you Nestle company launch a promotion called We will find you that find by GPS trackers which the shape alike normal chocolate bars. When a winning customer opens the wrapper, it will activates and send a message to the prize team who tracking them down within 24 hours to deliver a check for  £10,000. This chocolate product can find from KitKat Chunky, Yorkie Milk, KitKat 4 Finger and Aero Peppermint Medium. London showed off this video of Nestle using cutting edge geolocation technology to track down six lucky winners across the UK and Ireland. They believe that this promotion will particularly invoke to men, fascinating them to the chocolate singles category and thus driving increasing sales. Nestlà © Confectionery is delighted to be first to market with this highly innovative GPS for the promotion. During August 2010, Brazil was the first to use GPS, drop it into a product to track you and take marketing promotions to a whole new creepy yet innovative level. CORPORATE SOCIAL RESPONSIBILITY Corporate Social Responsibility is defined a concept which the company incorporate social and environmental concerns in business operations and interactions with stakeholders on voluntary basis. Does the company promote a positive impact through its activities on the environment, consumers, employees and communities? http://www.ukessays.co.uk/essays/communications/nestle.php Nestle shown great concern for the society though the launch of their concept of Corporate Social Responsibility in 2006, Creating Shared Value (CSR).after the launch of CSR, Nestle undertaken many projects to help the society. A great project that brought significant change to society is The Cocoa Plan project to facilitate African cocoa farmers and the society take advantage of setting market prices by growing their productivity. Nestle funded farmer schools in West Africa to learn better ways which able to produce higher quality cocoa and increase revenue. Not only that, Nestle built a development and research centre that work in hand with Nestle plant science base. Nestle as a partner of International Cocoa Initiative and the World Cocoa foundation solved problems, example child labour and lack of access of education and health such as send farmers to field schools educates the farmer the way to increase productivity and also educated of diseases and prevention ways. In this case , the increasing of income for those West African household enhance their lifestyles. Between that, the dramatically of boosting of production of cocoa increase their exports and conversely decrease their foreign owing. There are also can learn new skills, study the technology and share useful information among the locals who sent to work. http://businesscasestudies.co.uk/nestle/business-principles-in-action-nutritional-labelling/ethics-and-business-principles.html#axzz2L5lKmRxZ Nestle developed two business principles that focused on communications with consumers. One of the business principle is Nestle consumer communication should reflect moderation in food consumption and not encourage overeating especially important regarding children. Another one of the business principle is must combine the desire for healthy and balanced diets. Their advertising must not mean the reposition of meals with snack foods and heavy snacking. Nestle helps consumers recognize and understand the nutritional content of the food that they bought. This is a positive impact on the reputation of the company. Consumers can be know the Nestle behaving responsibly and communicating with them. They also facilitate and promote healthy living for their staffs. Nestle company linked to the Guideline Daily Amounts on the front of packs with the internal communication programme to tell staffs about GDAs and labeling system. In this case, it can help to motivate staffs as showed nestle care d about their well-being and their families.

Prison and Parole

CJ 365 1 – April – 2013 Parole In Society Last year, 77% of prisoners released from incarceration were released through and in to a system of community and authoritative supervision called parole. Parole is the conditional release from confinement of a person serving an indeterminate sentence (Corrections Today, page 262) and it is an idea which has had a huge impact on the justice system and the workings of the U. S. Department of Corrections as we now know it. The concept of parole can be traced back to the works of Alexander Maconochie.Maconochie was the superintendent of a penal colony on Norfolk Island, Australia. In his work, Maconochie utilized a system through which good behavior was encouraged through the use of ‘marks’. Prisoners served their sentence in three stages of progressively increasing responsibility. Prisoners advanced through the first two stages through labor, studies and good behavior. They would then be released into the outside worl d under the condition that disobeying the law would result in reincarceration.Walter Crofton adopted Maconochie’s ideas as the basis for the ‘Irish mark system’ which made permissible the early release of prisoners with a record of good behavior. This mark system was instituted at the Elmira reformatory in the 1870s and from there went on to spread rapidly throughout the United States justice system. Today, around 77% of inmates that are released from prison do so through the parole system or some very similar form of community supervision. According to the Bureau of Justice Statistics, at the end of 2011 there were 853,900 adults on parole and around 1. million adults that had moved on to or off of parole over the course of the year. The main goal of parole is to supervise the reintegration of inmates back into society and encourage their rehabilitation towards becoming a more productive member of society. There are three different purposes of the institution of parole: to help the parolee obtain help for problems with employment, residency, finance, and any other personal troubles that may interfere with a prisoner’s reintegration into everyday life; to make society safer by preventing situations in which prior offenders might commit new offense; and also to prevent the needless imprisonment of those not likely to commit further crime (Parole FAQ’s). Parole is often confused with probation, though they are distinctly different. Probation is used as an alternative to incarceration in which the offender receives state supervision whilst still living a mostly normal life, whereas with parole, an offender serves most of their sentence in a reformatory and pending good behavior, is then released to serve the remainder in the community (under state supervision).There are several rules and guidelines used to determine eligibility for parole that must first be met by an inmate. Eligibility for parole depends on the type of sentence assigned by the court. Accompanying an offender’s sentencing is a ‘parole eligibility date’. This is the earliest potential date upon which an offender may be released in the instance that the parole commission finds them suitable for release. Unless the court specifies a minimum amount of time that an inmate must serve or said offender is serving an indeterminate sentence, an inmate becomes eligible for parole after completion of one third of their court-mandated sentence.To apply for consideration, an inmate must fill out a parole application furnished by a case manager. The case manager then informs the potential parolee of his parole hearing date. This date generally occurs within a few months of placement in the respective institution, except in cases where the offender is serving more than ten years time. In this instance, ‘the initial hearing is scheduled six months prior to the completion of ten years.At this parole hearing, the offender receives an opportunity to present their side of the story and to offer their argument as to why they should be released. The general factors considered during a parole hearing include â€Å"the details of the offense, prior criminal history, the guidelines which the Commission uses in making their determination, the offender's accomplishments in the correctional facility, details of a release plan, and any problems the offender has had to meet in the past and is likely to encounter again in the future† (USPC FAQs).When determining parole eligibility, there are four important factors which the parole commission must consider: can the inmate be released without being a detriment to himself and/or the community, will their release serve the best interest of the community, is the inmate willing and able to meet the conditions of both their parole assignment and of everyday life, and whether or not continued correctional treatment would further their chances of leading a normal, law-abiding life.To make a determination of these factors, each potential parolee is interviewed by the acting parole board. A parole board is a group of people who decide whether or not an offender should be released on parole. On February 7th, 2011, Governor Rick Snyder signed State of Michigan Executive Order No. 2011-3 abolished the ‘Michigan Parole and Commutation Board’ and replaced it with the ‘Michigan Parole Board’, granting membership â€Å"†¦ to ten full-time non-Civil Service employees who are appointed by the director of the Michigan Department of Corrections† (MDOC Parole Board).Michigan’s current board members come from a variety of backgrounds including law enforcement, law, corrections, ministry, social work and public service. These ten people are split up into three groups of three, with the remaining person acting as the chairperson and also the deciding vote in ties. The MPB (Michigan Parole Board) is the sole parole authority f or prisoners under the jurisdiction of the Michigan Department of Corrections. It should be noted that parole board structure and decisions differ from one jurisdiction to the next. According to statute MCL 791. 33, a prisoner may be granted parole only after the board has reasonable assurance, after consideration of all of the facts and circumstances, including the prisoner's mental and social attitude, that the prisoner will not become a menace to society or to the public safety† (Parole – Learning More). Most prisoners are interviewed by one member of the board. This interview is used to explore the offender’s criminal, social and substance abuse history, their behavior in prison, their plans for parole, and any other matters pertinent to the specific case.The prisoner is allowed to have one other ‘representative’ present at the interview with them (this representative cannot be a lawyer or fellow prisoner). On October 30th, 2004, the ‘Crime Rights Victims Act’ was enacted. This act is intended for the preservation of the rights of crime victims. A crime victim is defined as â€Å"an individual who suffers direct or threatened physical, financial or emotional harm as a result of the commission of a crime is considered a victim† (Crime Victim’s Rights Act). This act entitles the crime victim notification and consultation throughout each step of the justice process.According to the act, at the written request of the victim, the MDOC must provide notifications at every stage of the prisoner’s incarceration process. This act also grants the victim the right to submit a written, telephone or oral impact statement to the parole board for hearing prior to the approval of a parole request consisting of any relevant statements regarding the effects of the crime upon the victim, the circumstances surrounding the crime and any other details relevant to the crime, and also the victim’s personal o pinion as to whether or not the offender should be released on parole.The parole board utilizes a numerical scoring system called the parole guidelines. This process applies objective criteria and is generally a significant factor in the parole approval decision process: in some situations, parole can be approved or denied before an interview even takes place. The score is important enough that in instances where the Parole Board makes a decision contradictory to that suggested guideline score, they â€Å"†¦must provide, in writing, substantial and compelling reasons in support of the decision. † The guidelines used in parole guidelines are outlined in Administrative Rule 791. 716 (Parole Consideration Process). After the hearing has been completed and the case file examined, the parole decision is made by three-member panels of the board. If their request is denied, the inmate is returned to the institution where they then have the option of filing an appeal of the paro le decision with the National Appeals Board (so long as they do so within thirty days of the date listen on the Notice of Action). The National Appeals Board then has the option of affirming, reversing or modifying the decision made by the regional commissioner, or they may order a new hearing.Decisions made by the National Appeals Board are final, and offenders will not have the option of appealing the Appeals Board’s decision. If the inmate declines to submit an appeal, he is legally entitled to reconsideration after a certain amount of time. If the inmate is sentenced to less than seven years, they will receive another hearing 18 months from the date of their last. If their sentence exceeds seven years, their next parole hearing will be scheduled 24 months from the date of the last.If the panel approves the parole request, the inmate’s case file is then assigned to a parole officer based upon the county in which the subject will be fulfilling their parole requiremen ts over a specified amount of time. The offender should have a release plan denoting a suitable residence and ideally a verified offer of employment. This is not mandatory though and there are exceptions to this law which are decided on a person to person basis. If everything goes accordingly, the detainee will be released from incarceration on the date listed on their release certificate.They then return to their approved housing and must then report to the United States Probation Office listed on their certificate. Their assigned officer will establish a plan for regular reporting in person, along with mandatory monthly reports for the remainder of the sentence. Also listed on the release certificate are the rules and conditions by which the parolee agrees to live. So long as the parolee fulfills the requirements established by the parole board and finishes his parole period without any violations of the predetermined parole conditions, the parolee will be released from government supervision.These rules vary from one person to the next and are tailored by the Parole Board to better equip each individual offender for success in the integration process. Common conditions of parole often require abstaining from any and all drugs and alcohol, confinement to a defined area/perimeter, steady employment/residency, counseling or, if deemed necessary, enrollment into in-patient treatment facilities. In the event of a violation of parole conditions, the offender isn’t always returned to prison.Depending on the nature of the violation, various programs and sanctions can be used as an alternative to re-incarceration. The Michigan Department of Corrections cites â€Å"†¦an added emphasis on offender success in the community and tries to keep parolees out in the community when they believe that they can continue to be safely managed there† (Parole – Learning More). Though it is, like nearly every other government approach to social issues, plagu ed with disadvantages, parole serves as an efficient and mostly effective tool for managing some of the flaws and issues within the justice system.Parole allows the freeing up of space in already rapidly overcrowding prisons nationwide by releasing non-violent drug offenders and other reformed prisoners ready for reintegration into society, opening up space for inmates who pose a more serious threat to society. After spending months, years or even decades in prison, the average inmate has lost at least some sense of what life is like outside of their institution. Parole is a gentle easing back in to community life; allowing the prisoner supervision and some restrictions to help keep them from the activities which got them into trouble into the first place.Parole’s accompanying threat of a return to prison is often enough to deter those who might otherwise fall back into their old ways. Many inmates report feeling lost and alone following their release; some don’t know what to do in the absence of the basic structure and routine that they’d grown accustomed to during their period of incarceration. Parole is not a unanimously accepted issue and some think it to be little more than an extension of mercy towards the prisoner in the form of a reduced sentence. These people feel that early release on parole drastically reduces the effectiveness of the prison sentence.What most do not realize is that even if a person doesn’t receive approval for parole, this does not disqualify them from or affect their chances of an early release on account of good behavior and/or other contributing factors. Citing information from ‘White Paper’, a report compiled by a firm called â€Å"Prisoners’ Legal Services† which covers nearly all aspects of the current state of parole in Massachusetts; lower rates of parole negatively affect the prisoner, the community to which he returns, the crime victim, and also the justice system of which he is a part.The report states that the number of state and county prisoners released on parole decreased from 4,508 in 2010 to 2,043 in 2011. By the end of 2011, there were only 1,649 offenders out on parole; nearly half the number of the previous year’s end. In 2010, 38% percent of released offenders were put on parole, compared to 2012’s meager 15% release rate. Instead of having a parole officer to guide them through the reintegration process, prisoners are released back into the world with no form of supervision, services or support.Reduced parole approval rates also mean that prisoners serving time in medium and maximum security institutions return directly to the community with no transitioning steps. Failure to provide assistance to released inmates and the state’s ignorance of the rehabilitation process can be directly correlated with higher rates of recidivism. Recidivism is defined as â€Å"the act of a person repeating an undesirable behavior after they have experienced negative consequences for that ehavior, or have been treated or trained to extinguish that behavior† (Recidivism, Wikipedia). Recidivism is one of the most important subjects of consideration within the criminal justice process as the purpose of a release from incarceration is rendered useless if the perpetrator will simply return to the life that lead him into the justice system in the first place. This is an issue of the highest priority as over 95% of prisoners serving time in state and federal prisons will eventually be released back into the community.While the United States continues to take increasing measures aimed towards the arrest and incarceration of its criminals (resulting in drastically higher arrest rates and increasing issues with overpopulation and crowding in the nation’s institutions), it has failed to respond to increasing rates of recidivism among its prisoners. A survey conducted in 2003 by the Urban Institute of the Ju stice Policy Center reported that 53% of arrested males and 39% of arrested females would be re-incarcerated.This same study states that within three years of release, nearly seven out of every ten males will be rearrested and half of that number will end up back in prison. The report says recidivism happens due to both personal and situational conditions. It also claims that one of the main reasons for recidivism â€Å"†¦is because it is difficult for the individual to fit back in with normal life†¦Ã¢â‚¬ ¦Ã¢â‚¬  It says many prisoners report anxiety regarding their release and excitement about how their life will be ‘different this time’ and this often proves a matter of utter disappointment and frustration in the instances where this doesn’t end up being the case.Nearly every study and report on the issue reports the same thing: the more efforts taken to work towards rehabilitation of released prisoners, the lower their chances of recidivism. The su ccess rates of rehabilitation efforts depend largely on the nature of the original offense, but in almost every single instance, an inmate has a notably higher chance of success in the outside world with the assistance and support of the state. In 2010, 51% of United States federal inmates were doing time as a result of a drug-related charge.Estimates state that nearly three out of four prisoners returning from prison have a history of substance-abuse. Despite this, only 7%-17% of prisoners actually meet the DSM criteria for alcohol and drug dependence and actually receive treatment in prison. Effectiveness studies have reported that inmates who partake in residential treatment programs during their incarceration have 9%-18% lower recidivism rates, and possess a 15%-30% lower chance of relapse than their fellow prisoners who did not receive treatment.One interesting statistic to note is the rate of recidivism in offenders with prior arrest history. Within three years of release, 41% of prisoners with one prior arrest were re-arrested while 82% of those with more than fifteen prior arrests were re-arrested. A study published in McNair’s Scholar Journal entitled â€Å"The Relationship Between Parole and Recidivism in the Criminal Justice System† by Jacquelin Robinson of Grand Valley State University claims a direct association between parole and recidivism.Interestingly enough, she says that because of modestly high rates of parole violation and failure among parolees are a direct opposite of what they seemingly should be; as the rate of parole increases, so do the chances of recidivism. According to the same studies, parole supervision (regardless of how intensive) was not a direct contributor towards lower recidivism rates. This same article cites a study conducted by Jeremy Travis in May 2000 on behalf of the National Institute of Justice.Travis’ findings indicated that rehabilitation programs actually had very little effect on reduced re cidivism and actually states that parole violations are ‘now the driving force behind prison growth’, being responsible for 34% of all admissions. A study entitled ‘Does Parole Work’ compiled by Amy Solomon of the Urban Institute in Washington D. C. for the Bureau of Justice Statistics offers statistics indicating a meagerly higher chance for recidivism of unconditional releases (61%) in comparison to discretionary parolees (57%). While these studies claim that parole supervision is next to useless, other studies present very different ideas.According to a four year study conducted by Rutgers University and presented to the New Jersey State Parole Board, intensive supervision of violent and high-risk offenders significantly reduces the chances that they will be re-arrested. According to this study, parolees subjected to intensive law-enforcement supervision and to programs designed to ease their re-entry into the community fared best, boasting a 41% recidiv ism rate in comparison to the 51% general parolee rate and the 73% rate of those who completed their full sentence and were under no supervision post-release.Though as a general whole, these high rates of recidivism and the low rates of parole success might seem to support the idea that parole is not a terribly effective manner of approaching the release and treatment of the country’s lower-threat class of criminals, it is proven more effective in cases involving violent/high-risk offenders which should be of a higher priority anyways. That said, parole also makes sense from a financial perspective which is ultimately of huge important in the process.Though it varies from one institution to the next and from state to state, it costs taxpayers $47,000 per year to keep inmates incarcerated in a California prison (less than yearly tuition at Princetown University) which stands in comparison to a probation cost of around $1200 a year and about $1500 a year to keep an offender out on parole. In the fiscal year of 2010, the Michigan Department of Corrections had $1. 2 billion in prison expenditures and more than seventy million in prison-related costs outside the department’s budget. A Michigan inmate will end up costing the state $28,117 for each year of incarceration (Price of Prisons).Obviously withstanding the offender themselves, the most important person in the parole supervision and reform process is the parole officer. Parole and probation supervision is a social-based job, rather than one rooted in information and data and often culminates in an end-result of satisfaction and rewards when a parole officer gets the opportunity to have a positive impact on the life of one of their parolees. In a news article published in New Hampshire News, reporter Chris Jensen follows parole/probation officer John Loven through an average day in his line of work.Loven starts the day out with a folder containing the files of all of the parolees to which he is a ssigned. His job is to make sure that the people in these files are living up to the conditions agreed upon that are listed upon the parolee’s assigned certificate of release, and in the cases where they are not, it is his duty to see to it that they’re either rewarded for their efforts or punished for their lack thereof. Loven says that most of his cases involve problems stemming back to alcohol and drugs, though there are the inevitable outliers to this too. Each probation or parolee,† Loven states, â€Å"is really an individual; they have individual problems and they each have individual needs. † (Day in the Life)† Loven’s job entails a daily commute of up to (and sometimes more than) two hundred miles. Most of his visits are unexpected; intended to catch the parolee in their natural environment living out an average day. Hoping to catch them in the act, he often finds himself digging through their trash cans for evidence of recent drinking or drug use. One case special to Loven is that of a twenty year old recovering addict.Loven stops by her house regularly, checking up on her physical well-being, keeping track of what stage she is at in her recovery. Upon arrival, Loven finds the girl in a bad state. She appears visibly nervous, and is quite shaky and seemingly anxious and upset. At first Loven probes for any evidence of deviance from the court-ordered conditions but after a phone call informs the girl of family problems she breaks down in to tears. Loven works to console the girl, and that done, asks to look at her arms. She explains two bruising track marks as the areas from which she had her blood drawn for a recent medical procedure.Loven makes sure that she’s taking proper hygienic standards to keep herself in optimal shape. With a history of previously missed appointments, Loven then reminds her that she’ll have another meeting with him in two weeks time. After running through her schedule with him, he wishes her well and then heads back to his car to go about his day. With 96 cases that month, and nearly 110 the month before that, Loven keeps plenty busy. His visits take him to a variety of different environments filled with a variety of different people.Drug users, alcoholics, sex offenders, violent criminals and also everyday average American citizens; there are few limits drawn around Loven’s scope of duty. With a bachelor’s degree in Criminal Justice and graduate’s degrees in community counseling and psychology; although he does mention a huge amount of paperwork, he says that when it comes down to it, his job is a delicate balance of counseling and investigation. He must reach a point where he’s not unapproachable to his parolees, but at the same time, doesn’t come across as a sucker that will fall for their lies and tricks.He must count on a sense of reason and logic to guide him through the day to day. â€Å"You get to know them, you get to know their families, their lifestyles and how they’re doing. † Though not for everyone, the role of parole officer/supervisor is a job that will prove both enriching and rewarding to the right kind of person who is ready to endure the hard work and dedication required to meet the demands of a job so important in modern-day society. All in all, parole is one of society’s stepping stones towards a brighter future.Though not a guarantee of success and not without the occasional flaw, parole still holds much greater promise than most of the alternatives. Through the hard work of officers, parole gives criminal offenders a chance at putting together the pieces of a normal life in the wake of a lengthy prison sentence. So long as both officer and parolee are willing to put in the time and effort towards improvement on a personal and community level, parole gives a reformed and well-intentioned offender the chance for a new start and a better life.Works Cite d Alarid, Leanne Fiftal, and Carmen Rolando V. Del. â€Å"Probation. † Community-Based Corrections. Belmont, CA: Wadsworth, 2011. 139-55. Print. â€Å"Crime Victims' Rights Act. † Michigan Department of Corrections. N. p. , n. d. Web. 01 Apr. 2013. . â€Å"Crime Victims' Rights Act. † Offices Of The United States Attorneys. United States Department of Justice, n. d. Web. 01 Apr. 2013. . Jensen, Chris. â€Å"A Day in the Life of a North Country Parole Officer. † New Hampshire News. NHPR, 23 May 2011. Web. 01 Apr. 2013. . Marushack, Laura, and Erika Parks. â€Å"Bureau of Justice Statistics (BJS). † Bureau of Justice Statistics. N. p. , 29 Nov. 2012. Web. 31 Mar. 2013. Http://bjs. gov/index. cfm? ty=pbdetail&iid=4538 Michigan Exec. Order No. 2011-3, 3 C. F. R. (2011).Print. â€Å"Parole – Learning More. † Michigan Department of Corrections. N. p. , n. d. Web. 01 Apr. 2013. . â€Å"Parole Conditions. † LegalMatch. Ed. Ken LeMance. N. p. , 21 Oct. 2012. Web. 01 Apr. 2013. . â€Å"The Parole Consideration Process. † Michigan Department of Corrections. N. p. , n. d. Web. 01 Apr. 2013. â€Å"Parole Position

Health Care Delivery Systems Are Not Exempt From Disparities

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Management Accounting Cost Analysis Summary - 5399 Words

------------------------------------------------- ------------------------------------------------- ------------------------------------------------- ------------------------------------------------- ------------------------------------------------- ------------------------------------------------- ------------------------------------------------- Summary * Subject: MAC-4 * Course: IBMS – 1 Dear mate, This summary provides you with a general overview of the theory covered in MAC-4. It is based on the â€Å"Cost Accounting† book by C. Horngren (Pierson International Edition, 13th Ed.). It is NOT a substitution of the book, but may be used as a complementary to it. For success on the exam, we advise you to†¦show more content†¦* Strategic cost management – focuses specifically on the cost dimension within the overall strategy * Value chain – it is the sequence of business functions in which customer usefulness is added to products or services. There are six business functions: RD, design, production, marketing, distribution, and customer service: * Supply chain – describes the flow of goods, services, and information from the initial sources of materials and services to the delivery of products to consumers, regardless of whether those activities occur in the same organization or in other organizations. * Key success factors: * Cost and efficiency – companies face continuous pressure to reduce the cost of the products or services they sell. * Quality – customers expect high levels of quality. Total quality management (TQM) is a philosophy in which management improves operations throughout the value chain to deliver products and services that exceed customer expectations. * Time – new-product development time is the time it takes for new products to be created and brought to market. * Innovation – a constant flow of innovative products or services is the basis for on-going company success. * Five-step decision making process: 1. Identify the problem and uncertainties 2. Obtain information 3. Make predictions about the future 4. Make decisions byShow MoreRelatedAccounting Software Example1303 Words   |  6 PagesBUSINESS INTRODUCTION 3 ACCOUNTING SOFTWARE 3 ADVANTAGES 4 COMMUNICATION 4 FINANCIAL MANAGEMENT 4 SALES MANAGEMENT 5 INVENTORY CONTROL (IC) 5 HUMAN RESOURCES (HR) 5 DISADVANATGES 5 ANALYSIS OF DATA 6 SUMMARY 6 Bibliography 7 OBJECTIVES In this assignment I will review the accounting software appropriate to the outlined hypothetical company. On the one hand, I will consider advantages and disadvantages of the software which are relevant to the proper management of the company. On theRead MoreBlue Moon s New Business Strategy1036 Words   |  5 Pages ZiXiao Yuan 3536594 ACCT-1014-AUSCY-S2-SMR01/06 Table of Contents Executive summary 1 Introduction 2 Blue Moon’s new Business Strategy 3 Business Mission 3 Competitive Advantage 3 KSF’s for Blue Moon 4 Tools and techniques use for MAS 5 Conclusion 7 Referencing 7 Executive summary The purpose of this report is discuss how to design Blue Moon’s new management accounting system. The report will give an outline of Blue Moon’s new business strategy, include the businessRead MoreThe Impact of Contingencies on Management Accounting System Development.1725 Words   |  7 PagesTheory on Management Accounting SYSTEM 1 3.0 THE IMPACT OF CONTINGENCIES ON MANAGEMENT ACCOUNTING SYSTEM DEVELOPMENT 2 ( i ) Environment 2 ( ii ) Strategies and mission 3 ( iii ) Technology 4 ( iv ) Firm interdependence 4 ( v ) Business unit, firm, and industry variables 5 ( vi ) Knowledge and observables factors 5 ( vii ) Culture 6 4.0 Summary and Conclusions 6 5.0 REFERENCE BOOKs 7 1.0 INTRODUCTION The management of a company needs to develop cost and management accountingRead MoreCase Study11661 Words   |  7 Pagesinformation in two categories: accounting information and non-accounting information. The content of financial reports can be divided to accounting and non accounting information. 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Shakesperean Clothing Essay example - 764 Words

Have you ever looked at a picture of your parents when they were your age? Or maybe your grandparents from way back when? Well, judging by how much we laugh at their goofy clothes and ridiculous shoes, not to mention the hilarious hairstyles, styles have changed a lot. We?ve gone from high waists to low waists, baggy shirts to shirts that could fit your little sister, from bellbottoms to skin-tight jeans, and from voluminous hair to straight and silky locks. Yes, style can change a lot in a few decades and if you think thats a lot of change, try going back a few centuries, to the times of Shakespeare! Back then, the women wore a lot more clothes than we do, that?s for sure! The style included a chemise, stockings (hose), a corset or†¦show more content†¦The men these days wouldn?t be caught dead in those!), a codpiece, and a corset (who knew men had those). For over-clothes, they wore a doublet, with separate sleeves, breeches, a belt, ruff, cloak, shoes, and a hat. This age was also known as the peacock age, because sometimes the men were more elaborately dressed than the women! Make-up and hairstyles have also changed from then till now. Then, make-up was pale, and extremely white. Women wore hats and carried parasols to escape from the light, to stay as white as possible. Those with darker, tanned skin were generally workers, so it was important for the upper class to distinguish themselves from the peasants. Men also used this white paste to identify themselves from the peasants. Who knew that Queen Elizabeth set the standards for make-up in those days? Her case of smallpox, which left some blemishes, was easily covered by the heavy white make-up. This explains the absurdly pale skin in her many portraits. Cheeks and lips were ideally red. Kohl was used to darken the eyelashes. Light hair was also considered beautiful. Hair styles were also very elaborate. Can you imagine sitting in a chair for 4 days with 20 hairdressers? Well, many women spent al most that much time, because their hair was almost never styled. In those days, people very rarely took baths, meaning their hair would last for a long time. This may seem absolutely disgusting to us, but it was perfectly normal

Developmental case study Free Essays

It is important to know and understand the developmental milestones and be aware of the problems so children can be supported and offered the intervention if need. The bible provides a framework for Christian teacher’s hereafter and actions that teachers can nature kindness, patience, humility and love of their own lives and the lives of their students (Galatians 5:22-26). By understanding children development is like a road map to explore the perspectives of children developmental theorists use to understand how children grow and change. We will write a custom essay sample on Developmental case study or any similar topic only for you Order Now The developmental case study is greatly improve the ability to interact with children with the better understanding of the stages of development, greater sight into how children behave, think and feel in certain ways which is a helpful way to gain and feel more comfortable in talking, playing and working with them. It is also important to realize that development is an ongoing process through out the lifespan and having a greater understand of how people continue to grow and change can help appreciate and manage all stages of life. Participants Observation There are two participants in this developmental case study. First is a four years old boy, Monterey, who is a single child from African-American ethnicity. He attends NC Pre-K program, which provides high quality early educational experiences for four years old who are not attending preschool for various reasons and prepares children for kindergarten. Monterey is a very happy and high energetic child. He enjoys participate his friends in dramatic play center, running in the playground and eagerly to learn the new things during circle time. The second participant is ten years old girl, Kimberly, who is in fourth grade. Kimberly family are originally from Honduras, Kimberly is a bilingual student who speak fluently both English and Spanish. Her family moved to United States of America when she was three years old and she started to learn English when she attended preschool at the age of four. Kimberly is very easy to get along and likes to play with younger children as she spends her late afternoon with mother, who is the reechoes assistant teacher. She likes to watch television, exercises with her older sister but not heavy active activities. She is a honor student, very bright and very curious about everything around her. The Whole Child Concept The â€Å"whole child† concept is based on the accepted principle that all areas of human growth and development are integrated. All areas of growth are knitted together in mutually supportive network creating the uniqueness of each child. Teachers learn what makes each child special, what they look like when the children move their bodies or change their expressions. The observant teachers read through the way they express the â€Å"whole child† (Gordon Browne, 2013, p. 67). To define the â€Å"whole child†, observant teacher uses six developmental domains to express how children grow and develop, which are developmental of social-emotional, physical, cognitive, language, cultural identity and creativity. In this development case study mainly focuses on three developmental domains in each participant, which are: Social-emotional development, includes children relationship with themselves and others, self-concept, self-esteem and ability to express their feeling. Physical placement, includes gross mother, fine motor and perceptual motor activities. Cognitive development, includes curiosity, ability to perceive and think, memory, attention span, general knowledge, problem solving, analytical thinking, beginning reading and computing skills. Developmental Case Study Monterey is four years old and according the social-emotional development during preschool years, a young child’s social life evolved in relatively predictable way. The social network grows from the relationship with parents or other guardians and including family members. Social interactions extend from home to child-care arrangement or preschool. Erick Erosion’s theory of social development suggests that during the preschool year, children must resolve the personality crisis of initiative versus guilt. The child’s successful solution in this stage results in a sense of initiative and ambition tempered by reasonable understanding of the permissive (Slaving, 2012, p. 62). Monotone’s social-emotional development is age appropriated. He is learning what is acceptable and what is not. His emotional regulation skills expand and able to identify his feelings, as his language skill develop. Monterey enjoys being around his peers, during preschool years, peers begin to play the important roles. Peers conflict let children see that others have thoughts and feeling different from their own. Most of preschool interactions occur during play, which reflects the four levels of social interaction (solitary play, parallel play, associative play and cooperative play). Monterey spends most of the time in dramatic play center and he achieves in the cooperative play level, which occurs when children Join together to reach common goals, sharing and taking turn. Play also allows boys to express themselves through dramatic play and to learn how to negotiate social-emotional challenges. It is through imaginary scenarios that young children work through family situations, pretend to be, negotiate role and problem-solve other real-life situations (Groper et al. , 2011, p. 36). Movement is a hallmark of early childhood and dramatic changes occur in both gross motor skills and fine motor skills (McDermott Ramrod, 2013, p. 164). During preschool years, gross motor skills become smoother and better coordinated as a result of muscular control increasing. Young children infuse pretend role in into their physical play. In gender difference, boys have a larger proportion of muscle tissues Han girls, they are more physically active and participate in more rough-and-tumble play than girls (Gordon Browne, 2013, p. 341). In this observation, even though Monotone’s physical appearance is smaller than his friends in the classroom, he tends to play rough-and-tumble like other boys who are bigger than him, which in this case, size does not matter in his physical development. Monotone’s fine motor skills make major strides in his age by dressing himself, eating with utensils, building blocks, putting small puzzles pieces together, writing his name legibly and cutting by using scissor to follow certain patterns. Level Weights believed that the adults in the society foster children’s learning, engage children in meaningful and challenging activities and help them make sense of their experiences. Weights emphasized the importance of adult guidance in promoting cognitive achievements. Children’s learning involves the acquisition of information from others and deliberate teaching. Development occurs as the child internalizes, be able to think and solve the problem without the help of others, this ability is called self-regulation. There are three key concepts in Weights theory, which are a zone of proximal development (ZAP), scaffolding and private speech or self-talk. As Monterey being observed, he clearly shows one of the key concepts of Weights theory, Private speech or self-talk. There are many times when he is working on play dough, puzzles and building blocks, he usually talks himself out loud about his plan in what to do next. When thought and language first merge, children often talk to themselves. Self-talk serves an important function in cognitive development. By talking to themselves, children learn how to guide their own behavior through complex maneuvers (McDermott Ramrod, 2013, p. 17) and self-talk increases when children are performing more challenges task. Language development in children age three to seven years is tied with their thoughts, during these years, children talk aloud to themselves. After a while, self-talk becomes internalized so he children can act without talking out loud (Gordon Browne, 2013, p. 09). Children talk to themselves for self-guidance, self-direction and help children think about their behavior and plan for their actions. ZAP and scaffolding are also important keys in helping children develop their cognitive skills. ZAP helps hillier master their skills with the assistance of another skilled person and scaffolding is a useful structure to support children’s lea rning. Children who get advice to help them master the activities within their abilities tend to be more successful in their cognitive skills and development. Kimberly is ten years old girl, who is very curious about everything around her. By the time, children enter elementary school, they have developed skills for more complex thoughts, actions and social influence. The primary grade children will normally be spent working through Erosion’s fourth stage, industry versus inferiority. They contribute to their sense of industry and accomplishment. During this stage, children start to prove that they are â€Å"grown up† or â€Å"l can do it myself† stage. This stage also includes the growth of independent action, cooperation with groups and performing socially acceptable ways. Most children make great strides in terms of their ability to recognize emotions in themselves and others, control their emotions and communicate about their emotion with language. As Kimberly was being observed, her emotional regulation continues to evolve. She can substitute one activity to another, change the way they think about troubling situation. Only one thing that she tends to do is keeping her feeling to herself. According to McDermott Ramrod (2013), elementary and middle school students also tend to keep their feelings to themselves that suggest they are vulnerable (p. 37). Kimberly tends to move on to the new thing and does not like to be asked about the problem that bothers her. Throughout the school year, children have opportunities to face many circumstances to develop their emotional regulations and how to properly express their social expressions. Most children have a similar appearance during middle childhood, the body size increases and their legs are longer in pr oportion to the body. This steady growth results in an increase in height and weight. Girls mature somewhat quickly than do boys. As children progress through middle childhood, they become increasingly sensitive about their physical appearance (McDermott Ramrod, 2013, p. 165). This shows in Kimberly perspective of others in their appearances. She likes to ask why people wear certain types of outfit, hairstyles and the way people look. She was asked to explain about her ideas about her own curiosity, her answers give the result f what she wishes she could have or looks like. Self-conscious increases as children get close to puberty, which children start to notice the changes of their appearances. Many children exaggerate their own physical flaws, the reality is that appearance is influential in social relationship and affect how they feel about themselves (McDermott ramrod, 2013, p. 165). Jean Pigged referred the period of cognitive development of children age between seven to eleven years old is concrete operational stage. During this stage, children become increasingly skilled in the understanding of logical and concrete information. Even though, they still struggle with hypothetical or abstract concepts, they still be able to focus on multiple aspects of problem, thinking in different viewpoints and become less egocentric. They begin to have longer attention span and better able to remember information for longer period. Play still plays an important part in children during this age group. Middle childhood play fosters cognitive development. Children exercise their executive skills when planning pretense scripts. Using symbols in games, designing constructions and organizing games with rules (Bergen Foregoer, 2009, p. 428). Play also shows the ability to use what they already know to construct new knowledge. During the observation, Kimberly shows how she relates her cognitive skills with play ideas by creating new games, rules and being adjust them to be appropriated to younger children in her mother’s classroom. Play is the essence of creativity in children throughout the world, it is universal and reflects the children’s growth, life and how they look at the world. Not only cognitive development, play promotes learning for the whole child, providing benefits for all developmental domains. Conclusion Once, everyone was a child. Learning about child development can provide additional insight of how a child becomes later in life. The better understand of the age process, the better prepare when the issues emerge. Teachers, educators, parents and educator are not only gained the process of understanding but will be able to recognize what is normal and not normal in the children development. Bible also makes clear that each person is unique. All are able to contribute to life in a special way, using their distinctive gifts (Romans 12:4-8). Study human development tends to follow remarkably predictable patterns, which indicate the typical placement of each ages and stages. How to cite Developmental case study, Free Case study samples

L. S. Lowrys painting Waiting for the shop to open Essay Example For Students

L. S. Lowrys painting: Waiting for the shop to open Essay In the foreground, there are people queuing outside and waiting for the shop to open. Scenes of waiting in queues were very common during the wartime in England. In this line of customers there are elderly people and also middle-aged with their children. The shop is on the left hand-side Of the painting, it has a placard with the name of the greengrocers shop and beneath it there is the number Of the street Which is significant because its a reference to the place where the scene is happening and where J. S. Lowry lived. Most of his work are scenes Of life in Bundler and its surroundings (Greater Manchester). In the background. There are factories and houses with chimneys and aerials, very frequent and characteristic landscape in Lorrys style, such as the crowds of simple dark figures, also referred to as matchstick men. Besides, the lack of colors in the background contrasts with the foreground since in the front there are plenty of colors and dark tones, however, in the background there s an absence of them, the artist uses the white tort the environment and a few other colors to shape the scene. This is why L, S, Lowry was known as a Sunday painter due to the simple human figures and the lack tot weather effects. In Waiting for the shop to open we clearly see the war artists style, a landscape of an industrial district during a shortage in asses and how L. S. Lowry remarked: If people call me a Sunday painter, Im a Sunday painter who paints every day of the week! .