Finance accounting assignment Essay Example | Topics and Well Written Essays - 1250 words

Finance accounting assignment - Essay Example Income encompasses both revenue and gains. Revenue is income that arises in the course of ordinary activities of an entity and is referred to by a variety of different names including sales, fees, interest, dividends and royalties. â€Å"Revenue is recognised on the provision of goods and services that relate to the ordinary activities of the entity† (ACCA, 2013). Gain or loss is calculated with reference to the amount received in excess or short of the asset's carrying amount in the books of account. It is also important in accrual accounting that revenue and expenses are required to be matched with the accounting period. IAS 18 clearly specifies that â€Å"When the selling price of a product includes an identifiable amount for subsequent servicing, that amount is deferred and recognised as revenue over the period during which the service is performed† (ec.europa.eu, p. 2). For instance, income received in respect of annual maintenance contract by a company can recogni se only 1/12th of revenue in a month. It is immaterial whether a sale is made on cash or credit basis. Revenue is recognized when title of the goods or services is transferred to the buyer. In the case of construction companies or the projects which takes several years for completion, revenue is recognized to the extent the project is completed during the period. In the case of ‘hire purchase’ the sale at future date is agreed between the parties. The payments collected in instalments in advance by the seller are treated as hire till the last instalment payment is collected. Gross profit in this case is calculated only in proportion to cash received. This concept is important to avoid overstatement or understatement of profit or gains. Similarly, in sale and repurchase agreement, they should be dealt with together. IAS 18 has specified u/s14, the conditions to be satisfied for recognition of revenue from the sale of goods. Section 20 specifies the conditions for recogni tion of revenue associated with rendering of services and 30 specifies the bases for recognising interest, royalties and dividends. This standard also prescribes the norms for disclosure of the accounting policies adopted for recognition of revenue, including the methods adopted to determine the stage of completion of transactions involving rendering of services. Question 2: Case Study A. In the case of sale of electrical goods, it is important to ascertain whether the entity has transferred to the buyer the significant risks and rewards of ownership of the goods. Ibi Ryan Plc retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold as he has sold the goods and despatched them in the normal course of business. Therefore, the accounting treatment is appropriate. B. C. The terms of the company’s contract with Witney specify that the goods remain the property of Ibi Ryan until they are paid for by Witney. Amount owing to Ibi Ryan from Witney ?600,000 includes ?50,000 for the products delivered by Liverpool warehouse. Therefore ? 600,000 treated as sale in the books of account should be reversed fully. 50% of this sale amount i.e. ? 300,000

Business Analysis of Yoplait in Mauritius

Business Analysis of Yoplait in Mauritius What is yogurt? Yogurt is a dairy product formed by the fermentation of milk from the action of two live bacteria; lactobacillus bulgaricus and streptococcus thermophilus. These are micro-organisms which transform the milk into the yogurt through a process by which they convert the lactose present in the milk into lactic acid, making the product digestible for people who are cannot ‘tolerate milk and maintaining the balance in the intestinal flora. The yogurt should contain 10 millions of lactic ferments per gram and must be alive to be designated as ‘yogurt. Yogurts are thus fresh products which should be kept frozen at most at 6à ¢Ã¢â‚¬Å¾Ã†â€™ up to its expiry date in order to conserve all its nutritional benefits. History of Yoplait Yoplait was established in 1965 and was recognised as the first complete range of fresh daily products. Furthermore, Yoplait showed innovation as it was the first brand ever to offer refrigerated products to its customers in ‘throw-away packages whereas other products were still sold in jars. In 1967, Yoplait came with the concept of fruit yogurt and established itself on the French market before conquering the world. From its huge success, new products were consecutively launched; diet dairy products in 1972, the first drinking yogurt, Yop, in 1974, yogurt specially for kids in 1985, the fromage frais, Cà ¢lin, in 1987, a range of milk-based desserts in 1992 and Perle de Lait in 1996 (to cite the most famous ones). Yoplait also differentiates itself from other yogurt brands as it constantly shows originality by launching new products, improving them and working strongly on promotion around the world. Today, Yoplait is so successful that it is present in almost 50 countries through subsidiaries, joint ventures and franchisees. It is the number two worldwide (after Danone) and latest statistics show that more than 15,000 cartons of Yoplait are eaten every minute around the world. As the Chairman of Yoplait states, â€Å"We are determined to ensure that the little flower continues its growth and blossoms all over the world.† Yoplait in Mauritius The Yoplait brand established itself in Mauritius in 1976 through a franchise with Maurilait Productions Ltà ©e, a subsidiary of the Food and Allied Group of companies, established in 1966. Maurilait Productions Ltà ©e is today the producer of Yoplait, Candia and Miko products through franchise, technical partnerships and international branding. Marketing mix of Yoplait in Mauritius Product The presence of Yoplait in Mauritius is not only concerned with yogurts, but with a variety of other products. However, for the purpose of the study, it should be noted that the emphasis will be entirely made on yogurts. In this sense, Maurilait has segmented its yogurts into different categories; 1. Firm yogurts; comprising of Nature Sucrà ©, Nature, Silhouette Nature, and Ti-Yoplait. 2. Mixed yogurts; 3. Drinks It should also be noted there also exists different conditionings and groupings for Yoplaits yogurts, namely, tubs of 100g, 115g, 125g, 150g and 1kg. Price Different Yoplait goods have different production costs and therefore have different market prices. When these products are freshly manufactured at Maurilait Productions Ltà ©e, they have a lower price than when they are distributed by Panagora Marketing Ltd. This is so, because Panagora also has to gain a profit from their transactions. However in Mauritius, the outlets show differences in price of Yoplait yogurt products over the whole island. Since, there is no law pertaining that the manufacturer or distributor can impose a fix price for their products, retailers have the right to put their own prices irrespective of whether it is exaggerated or not. Thus, Maurilait and Panagora can only recommend prices for the products. (see Appendix) Place (Distribution) It is Panagora Marketing Ltd, another subsidiary of the Food and Allied Group of Companies, which is in charge of the distribution of all products manufactured at Maurilait Productions Ltà ©e. It ensures that all Yoplait products are accessible to everyone within the island. To do so, it was established that the distribution will be carried out according to three distinct groups: 1. CDP, that is, Commerce De Proximità ©. This category englobes all cornershops, cafetarias and other little businesses around the island. 2. GMS, that is, Grandes et Moyennes Surfaces. For this group, Panagora ensures that the distribution is adequately made to all supermarkets and hypermarkets in the country. 3. Food service, comprising the sale and distribution of Yoplait products in bulk, namely to hotels and restaurants. It should be noted that this system is in fact used for all products distributed by Panagora Marketing Ltd, in order to ensure that the specific needs and requirements of the different categories are met. Promotion All advertisements of Yoplait in Mauritius are designed and disseminated by one of the most famous advertising agencies in Mauritius, namely, Circus Advertising Company Ltd, which is again a member of the Food and Allied Group of Companies. Regarding sales promotion, feasibility studies are conducted by Maurilait Productions Ltà ©e in collaboration with Panagora Marketing Ltd. If the studies reveal that such promotion will be profitable for both organisations, it is again Circus which will be in charge of promoting the new offers. Literature Review Introduction This section will mainly investigate how customer satisfaction, retention and loyalty affect an organisation. But before going into the subject, an essential point should be considered; customer relationship. As will be demonstrated in details below, satisfaction is more likely to induce loyalty and hence profitability if relationships between customers and firms are effectively managed. Customer Relationship Management (CRM) deals with the management philosophy that enables a business to identify, attract and retain the most ‘profitable customers and at the same time build and manage strong relationships with them by delivering superior value and satisfaction. The different stages related to the creation of those relationships are illustrated below: The courtship stage is the one in which the company starts to ‘know the customer and so loyalty is very weak and nearly inexistent. The relationship phase is where the feeling of commitment towards the organisation starts to grow. A strong attachment to the firm is created and the customer is no more likely to switch to competitors. Finally the marriage stage is when a long lasting relationship is created. At this stage, the degree of loyalty is very high and the customers even get personally involved in the organisation. It should be noted that the customers should somehow not be taken for granted. The marriage stage is not an eternal one, and if ever the customer gets disappointed by the company repeatedly or if the relationship is not effectively managed, he may stop any contact with the company, that is, dissolute the relationship. From now on, this section of the study will focus on how these relationships are linked to the satisfaction rate of the customer and how it affects the whole organisation. Customer satisfaction In earlier decades, Hunt (1977) already identified customer satisfaction as the degree to which the customer is pleased by a product and how far he feels his needs and wants being met. More recently, Schiffman, et al. (2008) defined customer satisfaction as being ones perception of the performance of a product or service relative to ones expectations. As can be noticed, the dimensions of customer satisfaction have evolved and they are no longer restricted to simple terms like pleasure and needs fulfilment. Instead, thorough investigation was conducted to come with the essence of the customer satisfaction state; expectations and perceptions about the products and services offered. Kotler et al. (2005) also argued in the same sense, saying that â€Å"customer satisfaction depends on the products perceived performance relative to the buyers expectations.† Both definitions show that if the performance of a product is below the level of expectations, the customer will eventually be dissatisfied and if ever the expectations level matches that of the product performance, satisfaction occurs. Hoyer and MacInnis (2001) illustrated this theory by using the confirmation and disconfirmation paradigm; This model conceptualises the occurrence of satisfaction and dissatisfaction states. For instance, consumers have expectations about the performance of a product. For example, a consumer has certain expectations before tasting a yogurt. If the level of expectations matches that of the performance, in this case the taste of the yogurt, there is confirmation of expectations and the customer is neither satisfied nor dissatisfied. On the other hand, if the performance of the product goes beyond customers expectations, there is positive disconfirmation and the customer is satisfied. If ever the performance of the product is below the level of expectations, there will be negative disconfirmation and thus, dissatisfaction. Furthermore, it is also claimed that a customer is highly satisfied and even delighted if the performance experienced from the product exceeds the expectations level, meaning that both satisfaction and delight may occur from the positive disconfirmation stage. To come forward with this argument, Lovelock and Wirtz (2004) adapted a diagram of how factors influence the customers expectations based form Zeithaml et al. (1993) work. However, there is no ‘absolute definition of the term ‘customer satisfaction and over the past years, many authors tried to illustrate it but we can observe that the different definitions converge to the same broad ideas on the relationship between how the product performs and what the buyers expect from the good itself. During the last decades, organisations came to understand the growing importance of customer satisfaction and from there, the need for delivering value to customers and building relationships came into existence. Importance of customer satisfaction Even with the growing importance of customer satisfaction, some companies still underestimate its value. In the article Surveys value is underestimated (Anon, 2005) it was consequently argued that measuring customers satisfaction also involves the measurement of their dissatisfaction. The author firmly believed that the dissatisfied customers, together with prospects, hold valuable information contributing to the success of the company. Arussy, L (2005) even consolidates this argument by saying that customers and companies both demonstrate distinct ways of thinking, operating and decision-making. Companies fail to satisfy their customers as they assert that they understand them when in fact, they are just following their own rules. Behaving in such a manner ends up in creating the efficient relationship paradox, as illustrated below. In simple terms, the efficient relationship paradox relates to the way in which customers are taken for granted. Before the creation of any relationship with customers, that is, at the courtship stage, companies invest huge amounts of money in promotion and other marketing tools to attract them. When the customer enters in the relationship phase, that is, he starts to demonstrate financial and emotional interests, the firm drops the level of investment in order to maximise profits. In so doing, the customer does not feel valued and automatically defects, thus having the opposite result of firms prior expectations. This is illustrated as the gap in the above diagram, showing that there is a complete misunderstanding between the customers anticipations and the companys actions. Consequently, organisations must be able to understand that customers should not be treated as â€Å"one time acquisitions†. They should essentially be oriented towards valuing their customers and fulfilling their expectations in order to provide them with what they are waiting for and so, giving them satisfaction. Sà ¶derlund (1998) also points out that customer satisfaction generates a powerful tool of colossal importance for organisations; the word of mouth. As described by the cited author, it is â€Å"the extent to which the customer informs friends, relatives and colleagues about an event that has created a certain level of satisfaction†. Hart et al. (1990) went into more details by claiming that the level of the satisfaction may either positively or negatively affect the word of mouth. For instance, satisfying the customer creates positive word of mouth, that is, talking ‘good about the company, and dissatisfying the customer leads to negative word of mouth, that is, talking ‘bad about the firm. He added that â€Å"customers who have had bad experiences tell approximately 11 people about it; those with good experiences tell just 6†. This demonstrates that companies should be extremely careful in delivering value to their customers as failing to do so, may cost them a lot in terms of their reputation. Bad comments may be spread nearly twice faster than it would have been with positive comments. Subsequently, organisations should focus on providing satisfaction to their customers so as to enhance the building of a good reputation. To return on the efficient relationship paradox subject, firms should be conscious that maintaining such an unwise strategy will create a pool of frustrated and dissatisfied customers who will not hesitate to ‘bad-mouth† them and degrade their reputation, which would evidently imply extensive costs for the organisation to overcome this dilemma. Factors affecting customer satisfaction Many drivers of customer satisfaction have been identified through the numerous research conducted during the past decades. However, for the purpose of this study, factors influencing customer satisfaction in the service industry will not be considered since it will not be relevant with the actual research being performed. Consequently, some of the most important drivers of satisfaction are summarised below:- Total Quality Management (TQM) In this line, Rampersad (2001) argued that to attain satisfaction of customers, everyone in the organisation should consider that constant improvement in performance is of primary importance. In order to achieve this, there are fundamental questions that the firm should take into consideration: Which products/services the company provides The product/ service should be defined as more concretely as possible; the more specific the definition is, the better the customer needs are met. Who are the customers The company should know all its customers and examine their needs attentively. It should be noted that both internal and external customers should be considered, the internal ones being the employees. What are the wants and requirements of customers At this stage communication is crucial. Customers needs and desires should be investigated together with their feedback about the current offering. Which are the processes that need to be improved From all the data collected, the company becomes aware of whether they are able to fulfil their customers expectations, needs and wants. And the firm is also now able to improve areas in which all the above steps revealed failures. However, even if everything is respected, TQM relies on the principle that there is always room for improvement. Employee Skills and Satisfaction Rampersad (2001) also stated that â€Å"All employees determine the degree of customer satisfaction. Employees from within departments should be considered as customers of each other† For a customer to be satisfied, he should obtain a good service from the employees, and for the latter to deliver such a service, they should be satisfied with their job. Regular surveys Monitoring customers expectations and perceptions via regular research is an excellent tool for maintaining the standards of an organisation. When a firm is well informed about the expectations of a customer, it can easily deliver value according to those anticipations. Furthermore, it is also essential for a firm to be aware of how customers perceive it, together with the perceptions of the product or service offerings and performance. With these precious pieces of information, organisations are able to be proactive and thus know exactly how to satisfy and even delight its clientele. Technology According to McKinsey (2001), technology can be critical in leading to critical improvements in levels of customer satisfaction if it is properly used. West (unknown) also added that companies should compulsorily be up to date with technological advances or else be confronted to irreversible consequences. Technology can provide additional features to a product, enhancing better product quality. Technology can also improve productivity and thus be easily fulfilling increasing demand. Taking Yoplait in Mauritius as example, technology succeeded in increasing the yogurts lifetime from 28 to 30 days within only a few years. Reputation and Credibility Kuusik (2007) found in his research that it is of critical importance to match the image and values both from the companys and customers perspective. Also referred as trustworthiness, the level of credibility is critical to the behaviour of the customer. If the level of trustworthiness decreases, the customers will no longer be satisfied and will eventually start to look out for other alternatives. A company should always maintain a high reputation in order to keep its customers satisfied. Sales and Post-Sales Experience It is often the case that products are more likely to be sold by distributors rather than the manufacturers themselves. Therefore, an eye should be kept on the customer experience at the point of sale, since the satisfaction level of customers is inevitably linked to the service quality obtained there. As such, customer sales experience can leave â€Å"a good or bad taste†. If a customer obtains a great sales experience, it is most probable that he will be satisfied and stay with the organisation, whereas if the sales experience is poor, he is more likely to switch to competitors. In the same line, after sales is also a critical factor. The customer should be able to obtain the desired information and assistance about the products purchased. For example, a customer must be able to ask for exchange if ever he purchased an expired product. Customer loyalty Oliver (1999) suggests that loyalty is â€Å"a deeply held commitment to rebuy or repatronise a preferred product or service consistently in the future, thereby causing repetitive same-brand or same-brand set purchasing, despite situational influences and marketing efforts having the potential to cause switching behaviours.† However, the term customer loyalty may be found to be complex to define, and for this reason, many authors tried to categorise and segment customers with the aim of understanding the nature of their loyalty and thus take the most appropriate marketing actions. Rowley (2005) tried to illustrate it by asserting that customers may show loyalty in various ways; i) they can choose to continue to do business with a particular provider, ii) they may also increase the number of purchases or the frequency of those purchases or iii) they can become advocates of the firm. However, it should be noted that the categories above may eventually be overlapping, that is, a customer may show all three behaviours, or simply one or two of them. Taylor, Celuch and Goodwin (2004), came with the following research model Taking the definition of Bowen and Chen (2001), the behavioural approach considers the repeat and consistent purchase of products and services making the customer a loyal one. However, repeated purchase does not necessarily symbolise a form commitment to the company Attitudinal approach uses the emotional and psychological attachment felt towards the firm. It states that â€Å"the attitudinal measurements are about the sense of loyalty, engagement and allegiance.† After having questioned nearly 10,000 respondents in the United States of America about the real application of these variables on loyalty, these two authors reached to the following conclusions: Behavioural loyalty is mostly concerned with brand equity and trust while affect, resistance to change and value do contribute but to a lesser proportion. Concerning satisfaction, it seems that there exists no significant statistical relationship. Again, brand equity and trust have a major relationship with attitudinal loyalty whereas affect and satisfaction have a smaller contribution. In contrast with the results obtained with behavioural loyalty, no significant statistical connection seems to be present between attitudinal loyalty and value and resistance to change. Therefore, they asserted that all the variables present in the model have a contribution to the loyalty level of customers but they can vary across different settings and situations. Bowen and Chen (2001) in addition to the behavioural and attitudinal approaches, illustrated another measurement of loyalty; the composite approach. It combines both the behavioural and attitudinal dimensions which states that loyal customers have positive attitudes towards the organisation, are committed to repeat purchase and recommend the product/service to others. Furthermore, Dick and Basu (1994) argued that loyalty is in fact the strength of the relationship between those behavioural and attitudinal behaviours (repeat patronage and relative attitude) and accordingly proposed four conditions of loyalty which are illustrated in the diagram below Rowley (2005) segments even more the loyalty dimension by suggesting four additional orientations: Captive are most of the time customers who continue to purchase and use a product or service because they have no other alternative. They have a positive attitude towards the brand but may easily be poached by competitors who offer alternative products and especially if the switching cost is reduced or facilitated. Convenience-seekers are routine buyers who purchase with low involvement and usually engage in repeat transactions associated with the brand. They do not show any particular attitude towards the brand and are susceptible to promotions offered by competitors which show more convenience than what they are actually having. Contented customers generally evaluate products based on their merits and attributes and the brand owner may use this opportunity to build relationship with those customers who already made transactions with the brand. They have a positive attitude towards the brand but may switch if they get better value elsewhere or if the product is lagging behind compared to others on the market Committed ones barely consider other brands and are prepared to be involved in the brand or firm. They have a positive attitude and deliver positive word of mouth comments. These customers may somehow be lost if the product fails repeatedly with no appropriate recovery and if competitors offer new products that deliver more value. Each level of the diagram can be defined as follows;  · Suspects: These include all the buyers of the product present in the marketplace who are either unaware of the product or have no intention of purchasing it  · Prospects: These are potential customers who are attracted by the businesss offerings but have not yet started any transaction.  · Customers: Buyers of the product who do not have any feeling of attachment towards the organisation.  · Clients: These are repeat customers who do have a feeling of attachment towards the company but whose contribution is more passive than active.  · Advocates: They are clients who support actively the organisation by recommending the product and service to people around them.  · Partners: This is the strongest form of customer-supplier relationship which is maintained as both parties perceive the relationship as being mutually advantageous. Relationship between customer satisfaction, customer loyalty and profitability. Many companies tend to assume that the link between satisfaction and loyalty is simple and linear, that is, the higher the satisfaction level, the higher the loyalty rate. However, many studies showed that this believed link is neither simple, nor linear. In their study, Bowen and Chen (2001) found out that â€Å"customer satisfaction does not equal customer loyalty†. The resulting table below indicates the relationship between the overall satisfaction of the respondents and their intent to return and willingness to recommend the company. Score on overall satisfaction % Stating they would recommend the hotel % Stating they would return 7 62.6 65.0 6 29.8 24.6 5 and lower 7.6 10.4 Their research, making reference to that of Oliva et al. (1992), also revealed that when satisfaction has reached a certain level, there is a considerable increase in loyalty, and similarly, when satisfaction level declines to a certain point, loyalty drops radically. As the research of Bowen and Chen shows, only extremely satisfied customers would repeat purchases and spread positive comments on the firm. The authors Hill and Alexander (2006) also gave their opinion about this relationship. Based on the research of the Royal Bank of Scotland (n.d), they pointed out that there was a very close link between satisfaction and intended loyalty and customers could only be retained at the highest levels of satisfaction. On their part, Mittal and Lassar (1998) claimed that, while a dissatisfaction state was synonymous with a switching behaviour, a satisfaction one did not guarantee loyalty. They therefore asserted that, still, there was a correlation between satisfaction and loyalty, but that this relationship was rather asymmetrical. In this sense, Bennett and Rundle-Thiele (2004) concluded that managers should not entirely rely on sole fact that satisfaction ratings of customers are high are enough to predict future purchase. Hence, companies should realise that merely satisfying customers is not enough; instead they should concentrate their efforts to extremely satisfy and delight them. As Berman (2005) stated, organisations must do more than delivering on expectations of their customers. In this sense, Gee et al. (2008) added that customer delight can provide the stable loyalty that companies look for. The Kano (1984) model cited in Berman (2005) work distinguishes three levels that explain how customer delight can be reached. i) Must be requirements It is defined as the basic requirement that the customer expects from the product. If this requirement is not matched, the customer will eventually be dissatisfied. ii) Satisfier requirements This requirement has the ability to bring about satisfaction. The more of these are fulfilled, the higher the level of satisfaction. iii) Attractive requirements These are additional requirements that the customer neither expected nor expressed. It is believed that if these requirements are met, delight will be attained. Nevertheless, Gustaffson et al. (2005) also identified two other drivers of customer loyalty, namely, calculative commitment and affective commitment. The calculative commitment is the rational and economic decisions taken by the customer regarding costs and benefits implied, together with costs of switching to other brands, whereas the affective commitment is an emotional factor based on the value and trust offered to the customer. Subsequently, as argued, loyalty is essential to retain current customers. Reichheld (2002) suggested that if customer loyalty is obtained, profits will eventually follow. In his collaborative study with Sasser (1990) and cited in Lovelock and Wirtz (2007), four reasons why loyalty contributes to a firms profitability were identified; 1) Profit is derived from increased purchases When an organisation provides high-quality products and service, individuals may wish to purchase more with them. This may be due to an increase in family size or increase in affluence. It should be somehow noted that in whatever the cause, the loyal customer will continue to purchase with a single company. 2) Profit is derived from reduced operating costs Loyal customers cost less to serve because they know the product and attached procedures and thus require less information and assistance. 3) Profit from referrals of other customers Loyal customers provide free promotion to the company by spreading positive word of mouth, implying that the firm needs less investment in this domain. 4) Profit from price premium It often happens that new customers benefit from an introductory discounted price, whereas loyal customers are more likely to pay regular prices, and even higher ones during peak periods. Clark (1997) went in the same sense by saying that loyal customers will remain customers for a longer period, will purchase more, will be willing to pay more and will provide more business by means of referrals. However, organisations should understand that it is far better to ‘cultivate existing customers than to ‘hunt for new ones. Reichheld and Sasser (1990) even found that 5% increase in customer loyalty and retention is enough to generate a profit increase range of 25% to 125%. Still, companies should bear in mind that all their customers are profitable ones. Clark (1997) recognised that a firm should accurately choose and care for its most profitable customers and at the same time, deselecting the least profitable ones. To make the right decision, organisations can make use of Reinartz and Kumar (2002) model. Customers are segmented into four categories based on their forecasted lifetime duration and profitability. According to Noone et al. (2003) interpretation of Reinartz and Kumar (2002) work; * Butterflies are highly profitable short-term customers. They are always in search of best deals and avoid building relationships with organisations. * True friends are highly profitable long-term customers. These customers are believed to exhibit true loyalty and commitment to a single firm and efforts should be directed towards building relationships with them. * Strangers are low profitable short-term customers. It is with this kind of customers that firms should particularly avoid investing in building relationships with them. Gee et al. even states â€Å"Identify early and dont invest anything† * Barnacles are low profitable long-term customers. They are usually loyal but have a negative impact on profitability. Dear Sir/Madam, My name is Marie-Estelle Lebon and I am a student in Marketing Management Level III at the University of Mauritius. For the purpose of my final year project, I would like to have your opinions on the Yoplait yogurts specific range of products and I would be grateful if you could assist me in filling this questionnaire. Rest assured that all the information that you will provide is only for academic purposes and will rema

Effective Use of Humor in Hamlet Essay -- GCSE English Literature Cour

Effective Use of Humor in Hamlet    The use of humor in a tragic story helps to give the reader a break from the monotony of a depressing story line. â€Å"If a story were completely filled with depressing and tragic events, the readers' interest would most definitely be lost†( Bloom 91). William Shakespeare's, Hamlet is based on the tragedy of a murder of the king of Denmark, whose son must revenge his murderer. Therefore it is classified as a tragedy and if humor weren't present in the play it would be very depressing. Shakespeare ironically uses Hamlet; the main character to add the comedy bit of the play when he is the one the tragedy affects most. This humor is evident throughout the play by Hamlet. When Hamlet is upset at someone like Claudius or Polonius he will mock them in their presence without either one of them really catching on too quickly. The first one of Hamlet's stand up routines is with his uncle, Claudius in Act I, scene ii. Claudius comments on Hamlets mourning and Hamlet snaps back with a clever pun. Claudius. How is it that the clouds still hang on you? Hamlet. Not so, my lord. I am too much in the sun. (Shakespeare I.ii. ll. 66-67) When Hamlet refers to the sun he is actually saying that he feels that he is "too much of a son" to Caudius, when he is really supposed to be his nephew. The whole complication between Hamlet and Claudius is that, Hamlet's father died and then Hamlet's uncle, Claudius married his mother. This leaves Hamlet with a strange family tree because his uncle doubles as his stepfather. The line that proceeds the ones seen above also tells the reader of the awkwardness of the situation. Hamlet. A little more than kin, and less than kind! (Shakespeare I.ii. ll. 6... ...r the reader. The comedy helps break the story up a bit and gives the reader a mental breather from some of the complications in the play. While the reader is given a mental breather from the seriousness of the play they also are fed some of Hamlet's inner thought about the people he is interacting with. Hamlet is able to directly tell the other person exactly what he feels of them and by using humor, sneak it past them in most cases. Works Cited and Consulted: Bloom, Harold. Modern Critical Interpretations Of Hamlet. New York, NY: Chelsea House Publishers, 1986. Brodwin, Leonora. Hamlet Character Analysis. Monarch Notes. Brodwin's Notes Scott-Hopkins, Benjamin. "Dark Humor of Hamlet" Shakespeare-Online Shakespeare, William. "Hamlet." The Unabridged William Shakespeare. William George Clark and William Aldis Wright, ed. Running Press. 1989.

Corporate Human Resources †Hackney. Essay

This plan sets out the key aims and activities of the Corporate Human Resources service during 2003-04 and in particular how the service will support the achievement of the 2020 Vision for the borough and the other corporate objectives agreed by the Council, which are to: * Make sure the Council works properly and efficiently * Involve the public in what we are doing to get better * Improve opportunities and quality of life in the borough and promote social inclusion 1. OUTLINE OF THE SERVICE 1.1 Corporate Human Resources is managed by the Assistant Chief Executive (Human Resources), a member of the Core Management Team, who is responsible for ensuring the council’s compliance with employment legislation. The purpose of the HR function is to work in partnership with managers to maximise the efficiency and effectiveness of our workforce in order to support the council’s business strategy and achieve excellence in service delivery 1.2 The components of the Corporate HR function are: à ¯Ã‚ ¿Ã‚ ½ Strategic human resource management Develops a strategic framework that provides direction for the organisation in order to optimise employee productivity and achieves continuous improvement in the context of best value. Sets standards of best practice ensuring consistency of approach to create one organisation. Provides both guidance and input into operational HR functions. Provides the tools to drive up performance and productivity and drive down sickness absence. Works in partnership with employee representatives in order to create and embed a positive and constructive industrial relations environment that achieves service excellence. Development and implementation of procedures and guidelines to ensure managers work towards a productive employee relations culture. à ¯Ã‚ ¿Ã‚ ½ Learning and organisational development Develops and introduces strategies, policies and programmes to develop the capability of the council, its Members and employees to successfully implement business objectives and priorities. Establishes a competency based performance management approach to become a learning organisation, bring about culture change and to harness and extend the knowledge, skills and experience of all those within the council in pursuit of service excellence. à ¯Ã‚ ¿Ã‚ ½ Health safety and welfare Promotes a healthy and effective workforce, promotes good practice in health and safety, and addresses ill health at work and ill-health early retirements. Ensures compliance with occupational health, safety and welfare legislation and guidance. Develops and implements Occupational Health service policies in co-operation with the Council’s nominated provider. à ¯Ã‚ ¿Ã‚ ½ Strategic HR Contracts team Procures and monitors the payroll contractor to ensure timely payment of Hackney employees and pensioners. Monitors the Independent Referral Unit, which provides a 24/7 confidential telephone help- line. This is an independent specialist service where employees can raise their complaints and concerns about racial discrimination, racial harassment and racially discriminatory practices in the workplace. Monitors the One-Stop Recruitment contract responsible for permanent and temporary recruitment and the job matching service for the council’s redeployees. Procures and monitors the Occupational Health Service contractor which carries out pre-employment health checks on new appointees and provides medical advice to help manage sickness absence. 2. SUMMARY OF PERFORMANCE FOR 2002/2003 The service was restructured in March 02 to downsize by eight posts and interviews were completed over March and April; there were some redundancies with staff leaving in June. Two vacant posts were filled by August. The Departmental Strategic Objectives for 2002/03 were: à ¯Ã‚ ¿Ã‚ ½ To review and implement an HR strategy to reflect organisational needs and the new senior management structure; to consult all stakeholders – Directors, senior management and members by April 02. We achieved the early stages and with the appointment of the Head of HR in August 02 this is being carried forward for completion by April 03. à ¯Ã‚ ¿Ã‚ ½ To introduce competency based performance appraisal in the organisation by April 02 and carry out regular audits of service areas. We are currently in the process of reviewing the implementation process of the performance appraisal and development framework. A report of the findings will be produced for Core Management Team in December 2002. à ¯Ã‚ ¿Ã‚ ½ To achieve Investors in People standard – with assessments carried out across directorates by September 02. This was achieved by Corporate Human Resources and the Social Services directorate. Assessments of the remaining directorates will take place in early 2003. à ¯Ã‚ ¿Ã‚ ½ To work towards Commission for Racial Equality level 4 standard. This has been replaced by the Equality Standard for Local Government level 2 and is being carried forward for completion by April 04. à ¯Ã‚ ¿Ã‚ ½ Continue to fight racial discrimination by following through the Race Equality Action Plan, to reduce the number of complaints to the Independent Referral Unit, measuring the number of cases referred and their outcomes Ongoing. à ¯Ã‚ ¿Ã‚ ½ Develop corporate HR database and to ensure that systems are in place to provide workforce and BVPI monitoring information with complete audit trails. We are on target to procure a Human Resources Information System by April 03, have had the approval of Cabinet and are meeting the milestones of the new corporate procurement process. The Departmental Service Priorities for 2002/03 were: * Recruitment of third tier managers by 30 June. 88% achieved, 6% under review, 6% vacant. Continuation of this activity is identified as a key project in Appendix 2(B) * TUPE of Education staff to Hackney Education trust by 1 August. Achieved * TUPE of finance staff to external provider. This exercise is still under review and the decision deferred whilst the organisation examine the feasibility of a strategic partner arrangement. * Implementation of Best Value Performance Plan; production of annual BVPP estimates and actual performance by Feb 02. Achieved * Implementation of the second stage of Single Status. Ongoing. * Trade Union facilities agreement. Corporate agreement and budget reduction achieved. Local consultation agreements ongoing. * HR Standards & Frameworks. Review of existing documentation – consult Executive and negotiations with Trade Unions as necessary. All managers complying with HR standards and frameworks. Available on website March 2002. Existing standards and frameworks on website. Continuation of this activity is identified as a key project in Appendix 2(B) * Objective: reduce days lost per employee through sickness and industrial action. Project Manager of sickness absence team appointed, project developed and now being implemented. * Race Relations Amendment Act. New Council policy agreed. Achieved * Non Discrimination Notice Requirements. Production of regular monitoring information for the CRE. Achieved Regular ET panels to be convened. Dates have now been scheduled for the remainder of 2003 and the programme of panels will continue through 2003/4. * To reduce spending on the Payroll Services Contract to save à ¯Ã‚ ¿Ã‚ ½250,000 per annum by 2004/05. On target to appoint new contract for Feb 04 and achieve savings on current contract. * Bring payroll debt under control by 31 March 2003. New HR Information system to be implemented by September 03 will be single point on data entry to prevent new debt occurring. ITNet to be invoiced for debt due to their errors at end of financial year. The Training and Development Plan for 2002/03 * Culture Change Executive Coaching programme. Achieved Phoenix Programme – Race Equality Action Plan. Achieved Progress training and development related to the Race Equality Action Plan. Achieved * Race Equality Action Plan/ Investors in People Implement workforce development interventions and initiatives. Achieved Implement a mentoring and coaching programme for employees. Ongoing * Corporate Induction – Organise a series of induction programmes throughout the year. Achieved * Management Development Implement competency based appraisal & development framework. Achieved * Human Resource Management training. Ongoing * Workforce/ Organisational Development (Race Equality Action Plan) Investors in People. Ongoing; achieved in HR and Social Services Corporate development events/ road shows. Achieved Budget The HR cash limit for 2001/2 was set at à ¯Ã‚ ¿Ã‚ ½1,179k. Changes to accountancy practices meant that the costs of the corporate trade union facility and for the Occupational Health Service were no longer recharged to the payroll overhead as in previous years and no budget was transferred to the cash limit. This could have resulted in a à ¯Ã‚ ¿Ã‚ ½330k overspend but was contained by keeping seven posts vacant and through good housekeeping. HR were then on course to achieve the cash limit, however in February 2002 we were given the responsibility for the payroll debt and had to make a bad debt provision of à ¯Ã‚ ¿Ã‚ ½271k for other departments debts. An under spend of à ¯Ã‚ ¿Ã‚ ½35k therefore became an overspend of à ¯Ã‚ ¿Ã‚ ½236k. 3. CHALLENGES FOR THE YEAR AHEAD 3.1 Implement an HR strategy to reflect a one organisational approach. Reviewing and re-launching the HR standards and frameworks. 3.2 Completing the government direction of recruiting the council’s third tier of management and working through a programme to increase 4th tier capacity. 3.3 Embed performance management to increase productivity, tackle under performance and achieve service improvements through appraisal, sickness absence management, health and safety performance management and HR standards monitoring. 3.4 Embed competency-based performance appraisals in the organisation. 3.5 Review the council’s recruitment and retention strategy to improve the management capacity at all levels. 3.6 Reducing sickness absence levels to achieve the government’s targets of 9 days by 2005 and embedding an attendance culture in the organisation. 3.7 Whole organisation achievement of the Investors in People standard in 2003 and maintaining a continuous learning culture. 3.8 Procure, implement and deliver a Human Resources Information System across the council and improve all manual HR processes to meet audit requirements and best practice. 3.9 The payroll function will be subject to a competitive tendering process by 31 January 2004. 3.10 Continue the programme of single status implementation with Waste Management and Finance. Ensure that the programme of job evaluations for Scale 6 staff and below is completed in line with the single status agreement. 3.11 To achieve level 2 of the Equalities Standard for Local government. 3.12 Embedding a performance management model for Health and Safety across the council. 3.13 To implement a Members’ Development Programme. 3.14 To implement a Leadership Programme for third tier management. 3.15 SWOT Summary STRENGTHS OPPORTUNITIES * Nurture and maintain CMT/top team support for HR * Increasing organisational stability ? shared corporate knowledge * Increasing financial stability ? Less moving of goal posts * New Political stability ? Better decisions * New legislation ? Support Hackney change objectives * Continue to develop own (HR) skills * Develop SMARTER ways of working as a team (e.g. by cross-team project working, matrix teams, greater appreciation and awareness of each other’s strengths). * Develop and achieve improvement to HR information systems. * Redistribute reducing HR recruitment budget and improve capacity-building (in HR) * Corporate Performance management framework – All managers and staff are clear about the requirements and good practice standards. * Improving recruitment and retention; new employer brand improving rewards and recognition; better and new skills balance. WEAKNESSES THREATS * Impact of reducing budgets possible constraints on obtaining appropriate funding for changes required or innovating. Need to monitor closely and use more wisely and creatively. * Poor balance between operational versus strategic HR activities ? Need to improve capacity to focus more on strategic roles and review opportunities for improving efficiencies in delivery of operational functions. * Pressures of deadlines imposed by others. Affect ability to deliver reliably; need to renegotiate earlier; need to improve how we manage our needs/demands as well as other stakeholders/clients MAKING SURE THE COUNCIL WORKS PROPERLY AND EFFICIENTLY 4. MANAGEMENT AND STAFF PROVIDING HIGH QUALITY SERVICES 4.1 Investing in the development of staff ? Revise frameworks in line with recommendation ? Ensure consistent standard of implementation ? Evaluate the impact of the supporting Training and Development programmes (quality and quantity) ? Design, commission & implement programme ? Design, commission and implement Scrutiny, Members development programme. ? Evaluate 2002 development programme ? Implement revised programme ? Develop Phase II of development programme ? Design and implement Development Programme ? Evaluate Phase I of Development Programme ? Implement programme ? Monitor Implementation ? Evaluate programme ? Implement programme ? Monitor Implementation ? Evaluate programme ? Prepare for strategic assessment of the council ? Audit standard to ensure continuous improvement and compliance in meeting IIP standard ? Implement programme ? Monitor Implementation ? Evaluate programme ? Implement programme ? Monitor Implementation ? Evaluate programme 4.2 Ensuring staff performs to high standards. Embed performance management to increase productivity, tackle under performance and achieve service improvements. Embed competency-based performance appraisals in the organisation. 4.3 Tackling poor performance. Reducing sickness absence levels to 9 days by 2005 and embedding an attendance culture in the organisation. Reviewing and embedding capability framework. 4.4 Equality of opportunity in recruitment and employment practices. Monitoring of corporate Equalities Plan and Equalities Scheme. 5. ACCOUNTABILITY FOR THE USE OF TAXPAYERS MONEY 5.1 HR are addressing the following corporate objectives: * New financial management systems – by procuring a corporate HR Information System. This will be a single point of data entry to payroll for starters/leavers and absence recording to remove the current problem of overpayments to staff and leavers caused by processes being paper-based and difficult to enforce. * Consistent records are kept and procedures followed by – à ¯Ã‚ ¿Ã‚ ½ HR Standards and Frameworks giving a clear guide to managers on recording staff attendance and maintaining personal files, à ¯Ã‚ ¿Ã‚ ½ Maintaining a cost centre validation tool introduced to prevent staff being placed on payroll without a valid cost code, à ¯Ã‚ ¿Ã‚ ½ Developing and implementing an Establishment Post number system for all staff to ensure only valid members of staff are being paid. * Ensuring budget holders manage their budgets – by issuing guidelines on verifying appropriate staff are on the payroll and paid at the correct scale. HR has local monitoring systems, which are reconciled to the general ledger every month. The ACE (HR) hold weekly budget meetings with the HR management team to identify and tackle potential areas of risk. * Improving the way we procure services – by participating in the corporate procurement training programme and involving the Hackney Procurement Centre at all stages of current procurement projects; project management of these and participation in post-procurement reviews. 5.2 District Auditor’s Regularity Review * Risk based planning. Operational and financial risks are being identified and evaluated as part of the on-going, six weekly scrutiny process. Risk identification, evaluation, monitoring and management arrangements are being embedded in the 2003/04 budget preparation and service planning process. Improved monthly financial monitoring procedures have been introduced and a new scheme of delegation has been finalised. * Payroll. A reconciliation exercise between payroll records and local employee monitoring and forecasting systems has been undertaken and additional resources have been deployed to clear the backlog of payroll overpayments. Revised procedures are being developed to reduce the risk of future overpayments and the new HR Information System will act as a single point of entry to replace current paper-based processes. * Contracts. Contracts registers established. Contract monitoring and management procedures are embedded. * General income. Work is underway to improve income collection and debt management and recovery procedures. Income profiles are being established, against which collection performance will be monitored on a monthly basis. Revised procedures for debt management and debt recovery are being introduced and performance will be monitored on a regular basis. Arrangements are be being strengthened further in the 2003/04 budget preparation process. * Payments to agency staff. A One Stop Recruitment contract for permanent and temporary recruitment is in place as a result of a competitive tendering exercise. There is a single point of invoicing from appointed agencies via the leas supplier who provides monthly financial monitoring information to the council. 5.3 Key procurement activities are: à ¯Ã‚ ¿Ã‚ ½ the purchase and implementation of an HR Information System (see 3.7) à ¯Ã‚ ¿Ã‚ ½ The competitive retendering of the payroll contract which expires 31 January 2004 (see 3.8). à ¯Ã‚ ¿Ã‚ ½ Future retendering of the Occupational Health Service contract by April 2004. INVOLVING THE PUBLIC IN WHAT WE ARE DOING TO GET BETTER 6. REVIEWING OUR NEW DEMOCRATIC ARRANGEMENTS 6.1 The Head of Learning and Development is working with the Deputy Mayor and INLOGOV to design and implement a Members Development Programme. Members training needs such as IT training and Scrutiny skills are being identified to implement a training programme. 7. IMPROVING INFORMATION TO THE PUBLIC 7.1 All current job vacancies in the council are now published weekly on the Hackney Live website. The public can download job details and profiles, advice and guidelines on how to apply for posts and complete application forms. The One Stop Recruitment contractor Bartlett Scott Edgar manages and maintains the database of advertised posts and acts as a single point for enquiries and response handling. Hackney recruitment now has corporate branding and materials are produced to improved quality standards. We intend to make it possible in the next year to make it possible to complete and send applications online. 7.2 Our equalities scheme: we will use our council website to publish the results of consultation exercises and the monitoring information in accordance with our requirements under the Race Relations Amendment Act 2000. 8. DEALING WITH SERVICE REQUESTS PROMPTLY AND EFFICIENTLY 8.1 Members’ enquiries are logged and responded to within three days. All responses are approved and submitted by the ACE (HR). The service also implements the corporate letter monitoring and complaints procedures. 8.2 Complaints about externally provided HR services are raised in regular contract meetings with providers and used to review and fine tune services provided. Contracts are to monitored against HR local BVPI’s. IMPROVING OPPORTUNITIES AND QUALITY OF LIFE IN THE BOROUGH AND PROMOTING SOCIAL INCLUSION 9. GIVING OUR ADULTS THE SKILLS TO GET JOBS 9.1 HR will explore the increased involvement with apprenticeships and work experience schemes to improve access for local people to council jobs. 10. PROTECTING AND SUPPORTING THE MOST VULNERABLE PEOPLE IN OUR COMMUNITY 10.1 HR ensures that all staff interviewed for posts with unsupervised access to young people have a pre-employment check through the Criminal Records Bureau. Agencies providing temporary staff through the One Stop Recruitment contract also carry out pre-employment and police checks before placing them with Hackney managers. All agencies under the contract have had to pass quality criteria to ensure they carry out these procedures.

Employment Law Compliance Plan Memorandum Essay

The following memo is an Employment Law Compliance Plan for Landslides Limousines. The plan summarizes key federal and Texas State employment laws. This report also includes recommendations and consequences of these laws. Please note that Landslide Limousines is subject to additional laws if the business exceeds employing more than 50 individuals. If Landslide Limousines fails to comply with the laws highlighted in this memo, the company is subject to serious penalties, including hefty fines, lawsuits, and possible prosecution. The federal law requires that all businesses in the United States comply with standard laws. Some of the laws include the Equal Employment Opportunity Commission (EEOC), the I-9 Employment Eligibility Verification, and the Social Security Act (1935). Additional laws include the Americans with Disabilities Act (ADA) and the Federal Unemployment Act. It is imperative that Landslide Limousines complies and understands what these laws detail. The EEOC law prohibits any business from discriminating against its employees. Both the EECO and the Texas Workforce Commission Civil Rights Division (TWCCRD), mandate that businesses cannot discriminate against any employee based on race, sex, religion, disability, or age (Employee Rights & Laws, 2013). According to the law, â€Å"Employers with 15 or more employees engaged in an industry affecting commerce, employment agencies, and labor unions are prohibited from denying equal employment  opportunities† (Business Employer Requirements, 2013, para. 3). Failure to comply with either of these laws will result in potential lawsuits by employees and potential financial loss for the company. Employees have the right to file a claim against their employer if they believe that they experiencing discrimination. According to the Department of Labor (2013), if the complaint is valid the â€Å"Employee may be entitled to a remedy that will place you in the position you would have been in if the discrimination had never happened. You may be entitled to hiring, promotion, reinstatement, back pay, a pay raise, or reasonable accommodation, including reassignment† (para. 12). The I-9 Employment Eligibility Verification is required for any employee. The Immigration Reform and Control Act, states that the United States employers must verify the identity of all workers (Employee Verification Compliance, 2013). Employers must check documentation like identification, social security card, work visa, passport, etc., to ensure that employees are legally able to work in the United States (Employee Verification Compliance, 2013). The EEOC and the TWCCRD, work to enforce the law. If a business violates these employment laws, penalties like fines, and possible prosecution will ensue. The Department of Homeland Security, Department of Labor, or office of Immigration can investigate any business, when they so chose. If errors are found in the I-9 documentation, forms are missing, or if it is discovered that an employer knowingly employs an unauthorized worker, Landslide Limousines is subject to serious penalties (Employee Verification Compliance, 2013). Penalties for I-9 paperwork errors can include fines up to $1,100 per employee (Employee Verification Compliance, 2013). Studies show that the number of employers, who violate I-9 employment eligibility verification, continues to rise (Employee Verification Compliance, 2013). Therefore, it is imperative that Landslides Limousines pays close attention to this. Texas Payday Law is a law that Landslides Limousines needs to be knowledgeable of. The law states that employers are not required to pay employees additional wages for working holidays or weekends (Texas Payday Law, 2013). This is at the digression of the employer. Rest breaks over 20 minutes and lunch breaks exceeding 30 minutes must be paid. Texas law requires that wages â€Å"must be delivered to the employees at their regular  place of work during working hours, mailed by registered mail, or by direct deposit to be received by the employee no later than payday† (Texas Law, 2013, para. 2). Under Texas law, employees can file a claim for unpaid wages. They may do this up to 180 days from when pay is due (Texas Law, 2013). If an employee is laid off, quits or is fired, the employer must pay the employee owed wages by the next pay period (Texas Law, 2013). Employers are not required to pay employees vacation pay, unless this benefit is offered in writing before or during employment (Texas Law, 2013). The Texas Department of Safety Health Consultations (OSHCON) is a program that is available to businesses by the Texas Department of Insurance. Companies with fewer that 150 employees are entitled to a free inspection (Business Employer Requirements, 2013). If companies â€Å"meet the federal requirements, they are exempt from a scheduled inspection for 12 months† (Business Employer Requirements, 2013, para. 1). This is a program that Landslides Limousines needs to take advantage of. All businesses must meet federal requirements to operate legally. Landslide Limousines is eligible for a free inspection because it employs fewer than 150 employees. A free inspection also saves the company money. To comply with Texas child labor laws the company should refrain from hiring individuals under the age of 21. Due to the limited hours that a minor is able to work in the state of Texas, Landslides Limousines should hire individuals over the age of 21, have excellent driving records, and at least five or more years of driving experience. A background check and a copy of employees driving records are needed from the insurance company. The limousine industry requires that employees have flexible hours such as graveyard shifts. This is illegal for anyone under the age 18. Minors are unable to work before 5 a.m., or after 10 p.m. (Chapter 15 Texas Labor Code, 2013). Federal law also states that minors cannot exceed more than three hours of work on a school day. In addition, minors cannot exceed or 18 hours during a school week (Chapter 15 Texas Labor Code, 2013). Employers who violate the child labor law can be charged with a misdemeanor (Chapter 15 Texas Labor Code, 2013). Under Texas State law, â€Å" If an employer violates child labor law, in addition to criminal penalties TWC may assess an administrative penalty against the employer up to $10,000 per violation† (Texas Child Labor Law, 2013, para. 3). To save the Landslides Limousine money, we recommend that Landslide  Limousines refrain from offering employees benefits, until the company exceeds 200 employees. This approach saves the Landslides Limousines money, which allows the company to expand its clientele. Federal law states that employers are not required to offer health insurance benefit plans (Cascio, 2013, p. 477). However, beginning in 2014, â€Å"employers with more than 50 employees, including full time-equivalent employees, who do not offer healthcare coverage and have at least one employee receiving a tax credit for health-coverage premiums will have to pay a penalty of $2.000† (Cascio, 2013, p. 477). Landslide Limousines will need to be aware of this law should employment exceed 50. As Landslide Limousines begins to grow, the company will need to be aware of the laws required for medium and large businesses. The company needs to continue to follow and stay current with all Texas State and federal laws. This will help avoid penalties like prosecution and fines. We recommend that an additional evaluation be conducted at the end of the year. Please let us know if there are any further questions regarding the information provided. The company is more than happy to discuss the above listed laws further in detail. References Business Employer Requirements. Texasopenwideforbusiness.com. Retrieved from: http://www.texaswideopenforbusiness.com/small-business/requirements.php Cascio, W.F. (2013). Managing Human Resources (9th ed.). New York: The McGraw Hill Companies. Chapter 15 Texas Labor Code. 2013. Texasworkforcecomission.com Retrieved from: http://www.hrp.net/wp-content/uploads/2013/03/childlaborlaws_faq.pdf Employee Rights and Laws. 2013. Texas Workforce Commission. Retrieved from: http://www.twc.state.tx.us/customers/jsemp/employee-rights-laws.html Employee Verification Compliance. 2013. Cmrkmurrah.com. Retrieved from: http://cmarkmurrah.com/lawyer//I- 9_Compliance_Assistance_pa11620.htm Department of Labor. 2013. DOL.com Retrieved from: http://www.dol.gov/ofccp/regs/compliance/factsheets/wprights.htm#Q12 Texas Child Labor Law. 2013. Texasworkforcecomission.com Retrieved from: http://www.twc.state.tx.us/ui/lablaw/texas-child-labor-law.html#penalties

Crystal Paper Snowflake Ornaments

Crystal Paper Snowflake Ornaments Make your own crystal snowflake ornaments by crystallizing borax onto homemade paper snowflakes. These sparkling snowflakes can be made in any size to suit your decorating needs. Materials for Crystal Snowflake Ornaments round paper coffee filtersboraxwaterscissorsfood coloring (optional) Make Crystal Snowflake Ornaments Cut a paper snowflake (or another shape) from the coffee filter.Prepare crystal solution by stirring borax into boiling water until no more will dissolve. Youll know the solution is ready if borax powder starts to accumulate on the bottom of your container.Add a drop of food coloring, if you want colored snowflake ornaments.Place the paper snowflake onto a plate or saucer. Pour the crystal solution over the snowflake, making sure it is completely covered.Allow crystals to grow on the snowflake until you are satisfied with their size. Small crystals take about an hour to form. You can allow the crystals to grow overnight if you want larger crystals.Pour off the crystal solution and carefully dislodge the crystal snowflake from the plate. This is best done with a fingernail or butter knife. You can remove any crystals that are stuck in the holes of the snowflake. Allow the crystal snowflake to fully dry before removing it and hanging it. Other Types of Crystal Snowflakes If you dont have borax, you can still do the project. You can substitute other salts, such as table salt, sea salt, or Epsom salts. Simply stir the salt into the hot water until no more will dissolve. Another option is to use sugar. Sugar crystals work the same way, but you dont need very much water to dissolve a lot of sugar. Start with a small amount of boiling water (perhaps a half cup) and stir in sugar until it stops dissolving. Another option is to boil water on a stove and add sugar. Let the sugar water cool a bit and pour it over a paper snowflake. Sugar solution gets very thick as it cools, so its best to use it while its still warm.

Biography of Girolamo Savonarola

Biography of Girolamo Savonarola Savonarola was an Italian friar, preacher and religious reformer of the late fifteenth century. Thanks to his struggle against what he considered a corruption of Catholicism infesting Florence, and his refusal to bow to a Borgia Pope he considered much the same, he was burnt, but not after ruling Florence in a remarkable four years of Republican and moral reform. Early Years Savonarola was born in Ferrara on September 21st, 1452. His grandfather – a mildly famous moralist and trusted physician - educated him, and the boy studied medicine. However, in 1475 he entered the Dominican Friars in Bologna and began to teach and study scripture. Why exactly we don’t know, but a rejection over love and a spiritual depression are popular theories; his family objected. He took up a position in Florence – home of the Renaissance - in 1482. At this stage he wasn’t a successful speaker – he asked the guidance of famed humanist and rhetorician Garzon, but was rudely rejected – and remained bitterly disaffected at the world, even the Dominicans, but soon developed what would make him famous: prophecy. The people of Florence had turned away from his vocal shortcomings until he bought an apocalyptic, prophetic heart to his sermons. In 1487 he returned to Bologna for assessment, failed to be selected for academic life, perhaps after disagreeing with his tutor, and from after that, he toured until  Ã¢â‚¬â€¹Lorenzo de Medici secured his return to Florence. Lorenzo was turning to philosophy and theology to stave off a darkening mood, illness, and loss of loved ones, and he wanted a famed preacher to balance the hostile views of the Pope to Florence. Lorenzo was advised by the theologian and preacher Pico, who had met Savonarola and wanted to learn from him.​ Savonarola becomes the Voice of Florence In 1491 Girolamo Savonarola became Prior of the Dominican House of S. Marco in Florence (set up by Cosimo de Medici and reliant on family money). His speech-making had developed, and thanks to a powerful charisma, a good way with words, and a very effective grasp of how to manipulate his audience, Savonarola became very popular very quickly. He was a reformer, a man who saw many things wrong with both Florence and the church, and he spelled this out in his sermons, calling for reform, attacking humanism, renaissance paganism, ‘bad’ rulers like the Medici; those who watched were often deeply moved. Savonarola didn’t stop at just pointing out what he considered faults: he was the latest in a line of Florentine would be prophets, and he claimed Florence would fall to soldiers and their rulers were it not better led. His sermons on the apocalypse were hugely popular. The exact relation of Savonarola and Florence – whether its history affected his character more or less than his demagoguery affected the citizens – has been much debated, and the situation was more nuanced than just a man of words whipping people up: Savonarola had been deeply critical of Florence’s Medici rulers, but Lorenzo de Medici may have still called for Savonarola as the former was dying; the latter was there, but might have gone of his own accord. Savonarola was drawing huge crowds, and attendance at other preachers was falling. Savonarola becomes Master of Florence Lorenzo de Medici died two years before he, and his fellow rulers in Italy, faced a major threat: a French invasion which seemed on the verge of great conquests. Instead of Lorenzo, Florence had Piero de Medici, but he failed to react well enough (or even competently) to keep power; suddenly Florence had a gap at the top of its government. And at this very moment, Savonarola’s prophecies seemed to be coming true: he and the Florentine people felt he had been right, as a French army threatened a slaughter, and he accepted the citizen’s request to head a delegation to negotiate with France. Suddenly he had become a leading rebel, and when he helped a Florentine agreement with France that saw a peaceful occupation and the army left, he was a hero. While Savonarola never held any office himself beyond that of his religious career, from 1494 to 1498 he was the de facto ruler of Florence: again and again, the city responded to what Savonarola preached, including creating a new government structure. Savonarola now offered more than the apocalypse, preaching hope and success for those who listened and reformed, but that if Florence faltered things would get dire. Savonarola did not waste this power. He began a reform designed to make Florence more Republican, rewriting the constitution with places like Venice in the forefront of his mind. But Savonarola also saw a chance to reform the morals of Florence, and he preached against all manner of vices, from drinking, gambling, to types of sex and singing he didn’t like. He encouraged ‘Burning of the Vanities’, where items deemed inappropriate to a Christian republic were destroyed on mighty pyres, such as lewd artworks. The works of the humanists fell victim to this – although not in as great quantities as later remembered - not because Savonarola was against books or scholarship, but because of their influences from the ‘pagan’ past. Ultimately, Savonarola wanted Florence to become a true city of god, the heart of the church and Italy. He organized Florence’s children into a new unit that would report and fight against vice; some locals complained t hat Florence was in the grip of children. Savonarola insisted that Italy would be scourged, the papacy would be rebuilt, and the weapon would be France, and he kept allied to the French king when pragmatism suggested a turn to the Pope and the Holy League. The Fall of Savonarola Savonarola’s rule was divisive, and an opposition formed because Savonarola’s increasingly extreme position only increased people’s alienation. Savonarola was attacked by more than enemies within Florence: Pope Alexander VI, perhaps better known as Rodrigo Borgia, had been trying to unite Italy against the French, and excommunicated Savonarola for continuing to support the French and not obeying him; meanwhile, France made peace, abandoning Florence and leaving Savonarola embarrassed. Alexander had tried to trap Savonarola in 1495, inviting him to Rome for a personal audience, but Savonarola had quickly realized and refused. Letters and orders flowed back and forth between Savonarola and the Pope, the former always refusing to bow. The Pope may have even offered to make Savonarola a Cardinal if he’d fall into line. After the excommunication, the Pope said the only way to lift it was for Savonarola to submit and Florence to join his sponsored League. Finally, Savonarola’s supporters grew too thin, the electorate too against him, the excommunication too much, an interdict in Florence threatened, and another faction got into power. The trigger point was a proposed trial by fire proposed by a rival preacher which, while Savonarola’s supporters technically won (rain stopped the fire), it had introduced enough doubt for his enemies to arrest him and his supporters, torture him, condemn him, and then publically hang and burn him in Florenco’s Piazza della Signoria. His reputation has endured thanks to a group of passionate supporters who remain, five hundred years later, convinced of his Catholic belief and martyrdom, and wish for him to be a saint. We don’t know whether Savonarola was a clever schemer who saw the power of apocalyptic visions or an ill man who experienced hallucinations and used them effectively.

Using Ethnomethodology to Understand Social Order

Using Ethnomethodology to Understand Social Order What Is Ethnomethodology? Ethnomethodology is a theoretical approach in sociology based on the belief that you can discover the normal social order of a society by disrupting it. Ethnomethodologists explore the question of how people account for their behaviors. To answer this question, they may  deliberately disrupt social norms to see how people respond and how they try to restore social order. Ethnomethodology was first developed during the 1960s by a sociologist named  Harold Garfinkel. It is not an especially popular method, but it has become an accepted approach. What Is the Theoretical Basis for Ethnomethodology? One way of thinking about ethnomethodology is built around the belief that human interaction takes place within a consensus and interaction is not possible without this consensus. The consensus is part of what holds society together and is made up of the norms for behavior that people carry around with them. It is assumed that people in a society share the same norms and expectations for behavior and so by breaking these norms, we can study more about that society and how they react to broken normal social behavior. Ethnomethodologists argue that you cannot simply ask a person what norms he or she uses because most people are not able to articulate or describe them. People are generally not wholly conscious of what norms they use and so ethnomethodology is designed to uncover these norms and behaviors. Examples of Ethnomethodology Ethnomethodologists often use ingenious procedures for uncovering social norms by thinking of clever ways to disrupt normal social interaction. In a famous series of ethnomethodology experiments, college students were asked to pretend that they were guests in their own home without telling their families what they were doing. They were instructed to be polite, impersonal, use terms of formal address (Mr. and Mrs.), and to only speak after being spoken to. When the experiment was over, several students reported that their families treated the episode as a joke. One family thought their daughter was being extra nice because she wanted something, while another’s believed their son was hiding something serious. Other parents reacted with anger, shock, and bewilderment, accusing their children of being impolite, mean, and inconsiderate. This experiment allowed the students to see that even the informal norms that govern our behavior inside our own homes are carefully structured. By violating the norms of the household, the norms become clearly visible. What We Can Learn from Ethnomethodology Ethnomethological research teaches us that many people have a hard time recognizing their own social norms.  Usually people go along with what is expected of them and the existence of norms only becomes apparent when they are violated. In the experiment described above, it became clear that normal behavior was well understood and agreed upon despite the fact that it had never been discussed or described.    References Anderson, M.L. and Taylor, H.F. (2009). Sociology: The Essentials. Belmont, CA: Thomson Wadsworth. Garfinkel, H. (1967). Studies in Ethnomethodology. Englewood Cliffs, NJ: Prentice Hall.

Crime and Justice law Essay Example | Topics and Well Written Essays - 2500 words

Crime and Justice law - Essay Example The influence of judiciary starts from the point of conviction of an offender or a violator to the sentencing as well as their rehabilitation, if required. Let us now discuss about the UK judicial system, observing the proportionality and authenticity of its sentencing law. It is a known fact that UK does not have a written constitution. That gives it the space for its flexibility, which leads to the huge number of amendments; every amendment is deeply correlated with the judicial decisions on the substantial cases. Hence, as far the UK judicial system is concerned, it does not only hold the responsibility to convict and decide the case but it is also responsible for its manipulative decision on a case which reflects in the policy making Take for example, the R v Templecase, the Court of Appeal held that a basis of plea should normally be expected to set out the facts, different to those in the prosecution papers, on which the defendant is prepared to admit his guilt.   The court c ommented adversely on placing undue reliance on an unsigned basis of plea and drew attention to the importance of the guidance in the case of R v Underwood that recommended on the use of the responsibility for alerting the prosecutor to areas of dispute rests with the defense.1 In addition, as a result of the case R v H and Others, it was decided and regulation was made that if a defendant wishes to be sentenced on a basis which is not agreed, the prosecution advocate should invite the judge not to accept the defendant's version unless he or she gives evidence on oath to be tested in cross-examination.   In such circumstances the defence advocate should be prepared to call the defendant and, if the defendant is not willing to testify, subject to any explanation that may be given, the judge may draw such inferences as appear appropriate.2 Judicial system of UK Having a vital responsibility given to the court, it has to be approachable to a quality decision making simultaneously nee d to maintain a companionate relation with public. The judicial system needs to provide security to both physical as well as psychological fear emerged due to frequent violence. Hence, the judicial body has the duty to segregate the categories of level of crime and criminals, followed by its conviction and decision for the required sentencing. Further, the duty binds the body to design a secure rehabilitating plan for criminals, so that the general public will be safe from reoccurrence of violence from the convicted criminals. To establish the proportionality of the English sentencing law we need to explore its previous sentencing system. Let us take the example of R v Reynolds and others3.   In this case, the prosecuting advocates were made aware of the impact of statutory provisions simultaneously avoid wrong judgment. The prosecution advocate may also offer assistance to the court by making submissions, in the light of all these factors, as to the appropriate sentencing range. To secure obedience with the above mentioned responsibilities, the prosecutor is required to prepare a plea and

Developing a Marketing Strategy for a Multinational Company Essay - 1

Developing a Marketing Strategy for a Multinational Company - Essay Example Branding ranges from the name of the products to the display of the product images. Branding will help make a mark for the product on the international market. Aspects of co branding also feature in the race to have the product appreciated on the market but these will involve the use of other brands too and alliances between companies to cater for product promotion. Co branding incorporates the existing brand advantage to the new product to create a driving force to market the product (Begemann, 2008). The fact that Lenovo has other brands performing well on the market simplifies the marketing approach and the expected efforts. The marketing strategy will involve advertising that would aim at producing specific adverts for different markets in different countries. Through these, the cultural aspects are easy to put into consideration. Customizing adverts creates an effect for the selected countries that seeks in deeper than the standardized approach. Marketing with regard to the different cultures available makes the product easily understood by the countries the product is destined. Advertising in the different countries also creates a close link and association of the different people easily with the product hence creating dominance in the market. One of the major countries that the product will feature in is Kenya. Kenya is a country in the East African Region that has the highest technological effort in the East and Central region of Africa. The market is very fertile with a high percentage of youths and the middle class that view this product fit for their social lives and work aspects. The country has a high respect for technological electronics having proved one of the most successful markets that have consumed other Lenovo products especially laptops. The population targeted of youths and middle class individuals provides a large

Public affair class media material plan Case Study

Public affair class media material plan - Case Study Example A committee member reckoned that, â€Å"the international students form a huge part and we are conscious of their different problems and they should therefore feel encouraged and safe while applying for courses in the United States†. â€Å"The main reason for this press release is to address the problem of online courses that are increasing radically† added another committee member. It is challenging for the department to control the number of colleges that are advertising for international courses online since we do not have control or access to the information that is released to people all over the world. In this regard we are therefore, looking for ways to control the number of these adverts over the internet and engage other government department to help in curbing the problem. The Department of International Students has received these complaints from citizens currently in the United States and in other parts of the world. We want to reiterate that although it is possible to control the problem within the country the same cannot be replicated in other parts of the world. This is because some of the messages the students receive are scams and they may originate from the home country. We are advising all students that although the terms and conditions for some and not all of these institutions may seem credible it is advisable if they could contact us so that we can get the information and relay to them whether it’s credible or not.We are looking to engage other student bodies and organizations in other countries to get their view on the methods that they use to eradicate the problem and see what we as a department can use to help the students. â€Å"However, as aforementioned, the student bears the highest responsibility since they make the independent choices on the best courses that are in line with their abilities and interests†, concluded the

Childhood Obesity Assignment Example | Topics and Well Written Essays - 1000 words

Childhood Obesity - Assignment Example Obesity not only brings concern about health but it adds to the financial burden too. Obesity augments the health care costs. Estimates reveal that obesity accounts for approximately 10% of yearly medical expenses, increasing the obesity-associated medical costs to $147 billion in 2008. Obesity has reached an alarming position in USA, and two well distinguished categories have been demonstrated namely obese and extreme obese. Findings disclose that over one-third adults of United States adults were found to be obese during the year 2007–2008 (Flegal, 2010). According to The National Health and Nutrition Examination Survey (NHANES), the incidence of obesity in the United States could be estimated by means of data for height to weight ratio. The prevalence rate of obesity display that there was a steady increase in obesity equally in both the sexes belonging to all ages from 1976 -1980 to 1988-1994. On the other hand the trend in obesity augmentation between 1988-1994 and 1999-2 000 was significant in other ages except for the males belonging to the age between 40 to 59 years. While data analysis from 2001-2002 to 2003-2004 recommended escalating trends since 1999-2000 in males and not in females (Flegal, 2006).? Complications of Childhood Obesity Reports illustrate that around 7 million American children and teenagers are supposed to have elevated cholesterol concentrations. If LDL concentration rises at young age and when these kids grow as adults they are bound to have prominent LDL cholesterol intensities. Such overweight kids are likely to develop cardiovascular disease and diabetes, these diseases are otherwise associated with adults in their middle-age. A drastic rise in type 2 diabetes have been reported by pediatricians among the children and adolescents (Web: Child Obesity In America). Type 2 diabetes is associated with obesity. Reports reveal that almost 40% of the children are associated with this condition. Beside, the obese child also witnesse s physical health issues and social troubles. Morbidly obese children also suffer from emotional distress as a result they develop profuse eating habits. Observation reveals, obese children are delighted if they get eatables they wish for, thereby develop a tendency to eat constantly and still are not satisfied even after consuming a large full meal. Research reports highlight that that eating behavior of children have considerably altered over the past twenty years or so. Children are consuming greater percentage of their calories from junk food items and snacks, containing high proportion of fat, salt and sugar contributing to the obesity of the child (Ludwig & Ebbeling, 2001). Eating Habits The most favorite food items for kids of present epoch are ice creams, soda pop, hamburgers, cheeseburgers, pizza, French fries made of potatoes that is full of starch, milk shakes that are sugar syrups, chips, and candy bars. These food items are devoid of fibers and are rich in fats and chol esterol. Children find raw fruits and salads icky, as they are

Take home final exam Essay Example | Topics and Well Written Essays - 1000 words

Take home final exam - Essay Example The companies may opt to engage both the public and private investors in conducting out research on the occurring trends in the market and the market expectations from the companies to keep the competition real and be ahead of their competitors. The research will make them have hands-on information on the preferences of the customers thereby producing goods that meet their expectations (Mazzucato 76). Partnering with the correct stakeholders in trying to pull up together all the resources that are required to be ahead of their competitors is also another strategy of making sure that the companies are ahead in the market. The industries may end up employing the most qualified personnel and come up with a perfect marketing team that will sell the products of the company widely thereby surpassing the efforts of its competitors. Finally, the companies may try to focus on those programs that tend to encourage them to transform their basic and applied research into new products and manufacturing processes that lead to high-quality goods being produced for the customers (Mazzucato 56). During farmers production, profits and revenue should not be the only factor that the USA farmers should consider. These farmers should also consider factors like time, entrepreneurship and natural resources. During their production, farmers should consider entrepreneurship as a major factor of production. As entrepreneurs, the farmers should consider themselves as innovators and come up with new and improved ways to provide improved products to the market. They should decide on how their land, labor and capital should be used to make sure that they reap maximum profits from their farms. These benefits only accrue to the farmers and they, therefore, need to do many considerations during their production process (Uphoff 40). The farmers also need to put the issue of time in their considerations. The

American political history Essay Example | Topics and Well Written Essays - 2000 words

American political history - Essay Example War on terror is one of the major outcomes of the 9/11 incident. It started from Afghanistan on October 7, 2001, immediately after the 9/11 incident. America believes that the major culprits behind 9/11 Osama and Mulla Omar (Taliban leader) are currently operating from the Afghan-Pakistan borders. In order to seize Laden and Mulla Omar and also to destroy Taliban from Afghanistan, America started the Afghan war immediately after the 9/11. It is widely known that the roots of contemporary terrorism originated in Afghanistan when United States sponsored Afghan mujahideen in their bid to repel Soviet Union which resulted in the formation of CIA trained terrorists united under the banner of Osama Bin Laden’s Al-Qaeda† (Ahmed, 2005, p.3). Afghanistan is an uncivilized country and most of the people in Afghanistan are illiterate. Religious fundamentalism is at tits bests in Afghanistan because of the organizations like Taliban. Earlier during the cold war period, Soviet Union intruded into the Afghanistan territories and America did everything possible to remove Soviet troops from Afghanistan. The United States never thought that they will face the consequences of their action in future when they cultivate religious fundamentalism in Afghanistan in order to expel Soviet troops. America deliberately cultivated strong patriotism and religious fundamentalism in the veins of the Afghan people during the Soviet regime in Afghanistan. America made the Afghan people aware of the evil effects of communism. They spread the propaganda that Soviet regime may destroy religion from Afghanistan so that the dominant Muslim population in Afghanistan may be forced to avoid their religious beliefs in future. In other words, America tried to exploit the religious beliefs

Take home final exam Essay Example | Topics and Well Written Essays - 1000 words

Take home final exam - Essay Example The companies may opt to engage both the public and private investors in conducting out research on the occurring trends in the market and the market expectations from the companies to keep the competition real and be ahead of their competitors. The research will make them have hands-on information on the preferences of the customers thereby producing goods that meet their expectations (Mazzucato 76). Partnering with the correct stakeholders in trying to pull up together all the resources that are required to be ahead of their competitors is also another strategy of making sure that the companies are ahead in the market. The industries may end up employing the most qualified personnel and come up with a perfect marketing team that will sell the products of the company widely thereby surpassing the efforts of its competitors. Finally, the companies may try to focus on those programs that tend to encourage them to transform their basic and applied research into new products and manufacturing processes that lead to high-quality goods being produced for the customers (Mazzucato 56). During farmers production, profits and revenue should not be the only factor that the USA farmers should consider. These farmers should also consider factors like time, entrepreneurship and natural resources. During their production, farmers should consider entrepreneurship as a major factor of production. As entrepreneurs, the farmers should consider themselves as innovators and come up with new and improved ways to provide improved products to the market. They should decide on how their land, labor and capital should be used to make sure that they reap maximum profits from their farms. These benefits only accrue to the farmers and they, therefore, need to do many considerations during their production process (Uphoff 40). The farmers also need to put the issue of time in their considerations. The

Diversity Assignment Example | Topics and Well Written Essays - 1250 words

Diversity - Assignment Example The company intends to foster remarkable cultures that celebrate diversity. In order to achieve the company’s commitment to promoting diversity, the company has the following objectives. Focusing on providing a remarkably inclusive workplace, which enables each of the employees to utilize skills and competencies and participate in innovation and creativity for the benefit of the company (Bond & Haynes, 2014). In addition, the company exhibits its commitment to diversity in its promotional strategies. Notably, all the employees who have the relevant qualifications for the promotion are eligible to apply. The selection process will have its basis of merit in accordance with the equal employment opportunity and diversity policies. In order to ensure that none of the staff members is disadvantaged, the teams responsible for the promotion give consideration to none traditional patterns of achievement that are evident in any member of the staff regardless of the gender, ethical backgrounds, or disability. In addition, the company will consider a proper assessment of an individual’s achievement relative to opportunity (Armache, 2012). Therefore, applicants should always include their achievements and inform the team so that fairness and diversity can be promoted. The company is committed to ensuring that all the employees receive further training and education in order to improve their competencies. The company appreciates the qualifications of each employee, but has in place a program for training all the new employees. The company operates in unique ways and wants all the employees to understand the basic operations that define the company’s business. In addition, the company also offers training programs for each team. The training programs for different teams are suited to fit their job description. Usually, the training needs of each group are identified from the group

Evaluating The Different Changes To Child Protection Social Work Essay

Evaluating The Different Changes To Child Protection Social Work Essay When researching the changes that have taken place in the last decade, it is notable that law, guidance and application to practice are constantly under revision. The aim of this project is to identify and assess the impacts of the recent changes in child protection as well as public opinion and awareness of them. Evaluating changes in child protection is challenging as defining the rights of children has never been particularly straightforward. Once, in Victorian times, they were considered the property of parents who can treat them in whatever manner they like. Fortunately, most people today believe that children should be emotionally safeguarded and should receive protection from government agencies from physical and sexual abuse. In examining how child protection has evolved during the past ten years, this project will also be discussing the facts and misconceptions about class and sexual abuse. Different types of data were used to identify those secondary research section underlines previous studies, findings, evaluation of government and voluntary agencies actions in order to come to a conclusion, whereas in primary research data was collected by using a questionnaire to summarise public opinion and trends about the subject. Feasibility study was conducted to identify any possible diffi culties in completing the project and methods used are evaluated in methodology section. Whilst assessing the changes in policies, the research will give an insight into public attitudes and government legislation regarding child protection which is of interest to students who are hoping to progress onto a Social Work degree course and pursue their future career working with children. For students who are hoping to work with adults, the research might provide base for understanding the problems of paedophilia and an insight into recent Acts of Parliament. This was the reason why the research topic was selected. Secondary sources of information, such as journal articles and government publications, will be selected to identify recent changes in the system. Even though these are widely attainable, the terminology used in selected journals is exclusively directed to professionals who work with children and some additional research will be essential in order to understand the topic and some legal terms. Whilst secondary data will be obtained from books, journals and government publications, the primary data will be obtained from an interview with a child protection professional and questionnaires which will be completed regionally and anonymously by adults. Therefore, time will need to be designated for designing the questionnaire and interview questions. Questions will need to be written so that answers provided will be easy to analyse. However, primary data will not be obtained from children due to the sensitivity of the topic. Basic computer skills, forward planning, determination and patien ce will be necessary in producing the following. Marina Trifunovic Methodology Study: Analysis of the Methods Used to Complete the Project The project is structured according to the requirements of the grade descriptors and it is outlined to meet the standardised criteria. In addition, the methods used in gathering primary and secondary data were suggested and encouraged by the college tutor. The research for the project involved gathering primary and secondary data and its cogency relies on validity of those sources. The information is independently generated using the methods which are briefly evaluated in this section. In terms of secondary data, validity was assured by using a variety of sources, such as books, newspaper articles and web pages which demanded patience and persistence. However, it provided a fundamental base for the project and most significantly, it subsequently led to a greater knowledge of the subject. Application of this knowledge allowed the critical evaluation of the issues relating the child protection. This broad approach to secondary research imposes time limitations and requires excellent understanding of the terminology. In addition, primary data was gathered using the questionnaire and an interview with a child protection officer, employed by the NSPCC in Manchester. The interview with the social worker provided an excellent insight into the issues related to child abuse and poverty. However, the preparation for this was time consuming and difficult due to the limited availability of the interviewee and even though she tried and stay objective, some subjectivity as well as a degree of interpretation might have influenced the findings. Measures were taken to enhance the reliability of the findings generated by questionnaire by using a public sample from various age groups, genders and occupations and similar results enhance validity of the findings. However, the questionnaire was completed regionally and with a relatively small sample (36 people took part) which does not allow generalisation. Unlike interviews, using questionnaires does not require prior arrangements and information can be collected from a large number of people relatively easy. Qualitative data used in the research covers a very broad area of different aspects to child protection. This is gathered from secondary as well as primary sources. Though information is brief comparable to that gathered by quantitative approaches, it poses difficulties when measuring it with reliability. Qualitative data found in secondary research such as in numerous books and journals require intensive reading and analysis in order to determine appropriate sources of information, e.g. finding and recognising the objective data in newspapers articles. Qualitative data is descriptive and this method was used to gather information using an interview. Nevertheless, the qualitative data poses risks in terms of written work as it is easy for a researcher who is still learning about the subject to express it in a descriptive rather than analytical manner. In this project, a degree of critical analysis was maintained by constantly questioning why findings are in a way as they were found. Quantitative data was obtained by counting and coding the information gathered by the questionnaire in primary research. The information was transformed into numerical data and represented by using charts and graphs in the primary research section. This was further used to numerically measure the public opinion of child protection as well as to support the qualitative data and evidence found and analysed in secondary research. However, quantitative data in this project is not an infallible indicator on how people actually feel about child protection. The questions which were left unanswered in a questionnaire might be interpreted as the information which could not be limited to numerical descriptions and due to the sensitivity of the topic, some socially desirable answers are expected. Marina Trifunovic Secondary research: Changes in Child Protection During the 2000s Law and guidance which regulates the child protection is constantly under revision. Nevertheless, the twentieth century featured the shift in attitudes when the family moved on from Victorian times where Children were seen and not heard (Morgan,1985, p.89). Fortunately, most people today believe that children are not property of their parents and that they should be emotionally safeguarded and when necessary receive protection from government agencies from physical and emotional abuse. Therefore, when a report is made, the child is usually taken from the parents and put into care. Many sociologists believe that this is primarily associated with the lower socio-economic classes because poverty is believed to be related with increased chances of instability in the family (NSPCC, 2011). Although that is statistically correct, children in more desirable neighbourhoods may be more vulnerable if there is a general belief that childhood abuse could not possibly happen in these areas as poor children appear to be the easy choice for the sexual predators of the world. In examining how child protection has evolved during the past ten years, also the secondary research section involves analysis of the facts and misconceptions about class and sexual abuse. Child Protection Reforms Every society has an interest in protecting its children, not only because they are the stewards of the future, but because one of the merits which grades the level of development of civilisation is how well a particular culture treats its children. In England, there have been some arguments about reinforcing social values of the English way of parenting on people from foreign cultures. However, the tragic story of Victoria Climbie had influenced politicians to discuss the ways to improve the law in place with regards to child protection in the UK. The Labour government also analysed how the holes in the system could be closed and systematically, the media had played a role in informing the public of what was regarded by the journalists as a blinding incompetence of government agencies (Lonne, 2009). The inquiry into the case discovered that a number of agencies such as the police, NHS, NSPCC and local churches that Victoria attended all noticed the signs of abuse, but had done noth ing to assess the situation. As a result of the blinding incompetence in which way this case was assessed, Parliament passed an amendment to the original 1989 Children Act to the updated 2004 Children Act (The National Archives, 2011). These amendments to the Act gave much greater discretion to child protection agencies and power to react when protecting children and the new principle of every child matters led officials to not dismiss certain cases because of the social or cultural background of the child in question. The Home Secretary appointed a review of safeguarding children in June 2007 and measures were put in place to ensure better communication and cooperation between the agencies and the government agencies are exchanging data regarding sex offenders in England and Wales under the guidance of multi-agency public protection arrangements (MAPPA). In a controlled way, information is also made available to various people, such as teachers, employers, landlords and parents. The extent to which information is reviled involves regional variations and is further stimulated by a campaign for sex offenders disclosure scheme, commonly referred to as Sarahs Law. This scheme was piloted in Hampshire, Cleveland, Cambridgeshire and Warwickshire over a one year period in 2008 and it allowed members of the public to attain information from the police about any sex offending convictions of an individual, for example, a family friend or a neighbour. However, the scheme does not mean that information is unr eservedly made public. During the pilot period a total number of 585 enquiries were initiated, 315 of which were preceded further and resulted in a total of only 21 criminal disclosures being made. Also, 43 disclosure applications prompted other safeguarding actions such as referral to social services (Almandras, 2010) which indicates the schemes useful application in practice. The Home Office carried out the research which concluded that criminal justice agencies had benefited from Sarahs Law which resulted in increased intelligence as well as in an improvement in a way which public concerns are handled. This led to an announcement in August 2010 that the scheme would expand to twenty more police force areas and remaining forces were invited to consider the introduction of the scheme by March 2011. However, even though police seniors feel confident that information which is disclosed under the scheme will remain confidential, organisations such as NSPCC have stressed that criminal disclosure might encourage violent attacks. When evaluating this extent of information disclosure, it is important not to forget that it only involves the information about individuals who have been convicted for a sexual offence. This does not eliminate the need for public awareness to safeguard children from yet unknown offenders. Other significant methods to tackle the child abuse include a cultural shift of condemning violence within the home to the same extent as violence outside the home, and some researchers argue that Parliament could pass more amendments in safeguarding children, notably against corporal punishment, such as the case in sixteen European countries, as a part of a revised Children Act in future (Wilson and James, 2007). Nevertheless, designing a strategy to tackle the issues of child protection involved creating a profile of child abuse, for example, assessing which families would be more at risk to abuse children and social workers concluded that a degree of risk is strongly correlated with poverty, social isolation, family breakdown and poor parent-child relationships (Wilson and James, 2007). This has led government and voluntary agencies to focus their work on poorer households where such risks are statistically more possible as the economic factors inevitably create stress that can ac cumulate and result in parents to take out their frustration on their closest family, most notably on their children. Struggling to survive and financial problems, however, are not the primary reason behind the child abuse among middle and higher class families. Studies have found that abuse in the higher social circles are directly related to factors such as the abuse of drug and alcohol, and there is some hesitation to prosecute perpetrators from middle-class and upper-class backgrounds because they would be unable to provide economic support to their family members if they are prosecuted and put in prison. In addition, such an individual would be able to bring more financial resources to fighting the legal charges and it is argued how it would be easier for such a person to obtain personal references from affluent friends and family as well as have an advantage of the access to greater funds for legal help (Faller, 1993). New Labour reforms and Children Act 2004 aim to prevent children from being on repeated reports on the child protection registers (Powell 2002). In practice, this means that children would be much less likely to be removed from one abusive situation and placed in another. The reforms of the government legislations reinforce increased measures for assessment of the prospective foster parents, and more strict evaluation of the biological parents who are hoping to gain back the custody of their children (Powell 2002). Protecting children online Government experts argue that parents, influenced by media, are contributing in creating the paranoid culture and thus are overprotecting their children. The risk-averse approach to raising children has resulted in an increasing number of children who are exploring the world of the internet and particularly social networking sites as they are disallowed to play outside. London School of Economic had carried the comprehensive survey which found that ninety eight percent of children have access to internet (UK Children Go Online, 2006) and another study concluded that nearly all questioned parents (95%) do not recognise the slang that their children use to let other people know that their parents are supervising them (Netlingo, 2011). Nevertheless, the generation gap often leaves parents unable to fully understand the complexity of the conduct of cyber bulling nor significance of online safety (Khan, 2009). This influenced the government to react and the agencies such as CEOP, UKCAS an d IWF are developed and designed to provide information and support for the victims as well as minimise the availability of images of child sexual abuse and help to prosecute the offenders. The number of intelligence reports from Child Exploitation and Online Protection Centre (CEOP) that led to police arrests increased from eighty three in 2006-2007 to four hundred seventeen in 2009-2010. In 2009, Prime Minister Gordon Brown, marked the UK approaches to online child protection as one of the most effective in the world (IWF, 2009). Childhood Sexual Abuse: A Class Distinction Childhood sexual abuse in reputable families was often undetected because the biggest percentage of the higher classes appears to consist of respectable citizens. From a sociological point of view, taking children into care would be a more difficult decision in these cases as sexual abuse that involves immediate biological relatives is statistically more rare comparing to those involving lovers of the parents. Career people, doctors, teachers, and successful men, sometimes women, as well as ministers of church were therefore able to carry on the sexual abuse of children because of the widespread misconception that such terrible things could not possibly be committed by these model citizens. Another reason why many offenders were successful in hiding their crimes was because they chosen the victims who were often vulnerable and lonely children that did not have warm relationships with parents and intended to obey authority. For example, in one case study, a child was abused in front o f the neighbours who simply looked the other way because the father of the abused child had created a negative opinion of the child in their minds by repeatedly telling them what a naughty and difficult child she was. So when he chased her around while she was undressed and hit her outside, the neighbours thought nothing of it as it was an all white, middle class neighbourhood where such things never happened (Itzin 2009). Their targets are not the conventionally perceived social underclass, though many victims will be drawn from that, but are rather from a collection of groups who form the fodder of abusive networks; who are subjected over and over again throughout their lives to multiple abuses (Itzin 2000, p. 390). Unfortunately, there is no way to completely eliminate the horror of sexual abuse from society, but there is a way to encourage a shift toward making children less vulnerable. Children Act 2004 recognised children as individuals in their own right who do not deserve to be beaten, raped, or psychologically tortured. Protecting children from harm should be a responsibility of all adults as well as implementing a zero-tolerance policy on child abuse and prosecution as well as rehabilitation of all offenders, regardless to the social class.