Problem of Legal and Social Justice - Free Essay Example

Sample details Pages: 4 Words: 1249 Downloads: 9 Date added: 2019/04/08 Category Society Essay Level High school Tags: Social Justice Essay Did you like this example? The United States is in dire need of a criminal justice reform to reduce prison population and make changes to the mandatory minimums for nonviolent offenses. During the 1970s and 1980s the criminal justice system focused on rehabilitation then it shifted to retribution and crime control (Atkinson, 2018). According to Atkinson (2018), there has been a 500 percent increase in prison population over the last 40 years, bringing the total up to roughly 2.2 million. Don’t waste time! Our writers will create an original "Problem of Legal and Social Justice" essay for you Create order More than $80 billion per year in tax dollars are spent to maintain jails and prisons (Atkinson, 2018). It becomes a difficult balance between protecting innocent people from potential harm and being realistic about allocating funds appropriately. Until changes are made we will continue to see a rise in prison population which means more tax dollars used to sustain it. The purpose of legal justice is to ensure criminals serve time for the crimes they commit, which provides justice for the victim, victims family, and the community as a whole. Legal justice becomes impractical when innocent people go to prison for crimes they did not commit or when plea deals are given out at the expense of victims. Plea bargains are used to prevent excessive court expenses if the defendant is willing to admit guilt and accept responsibility for the crime (Hough McCorkle, 2017, p. 212). Pleas can be beneficial to the defendant if the prosecution has substantial evidence that would result in a longer sentence than the time offered in the plea deal. However, pleas can also be used to intimidate the defendant (who may be innocent) into admitting guilt in fear they would face a longer sentence if found guilty by the jury. An example of legal justice is the conviction of Dustin McCowan for the murder of ex-girlfriend Amanda Bach (Geberth, 2015, p.29). The prosecutor presented a slam dunk case equipped with biological evidence (the victims blood on the suspects shirt), incriminating cell phone records, and an eye witness placing the suspect in the area where the victims car was found. Dustin was ultimately sentenced to 60 years in prison for the murder of Amanda. Amanda, her family, and the entire community received justice in this case. Another example of legal justice was the conviction of Scott Peterson for the murder of his wife and unborn son. In 2005 Scott was given the death penalty for the 2002 murders. This case was more of a circumstantial evidence type of case, but the fact Scott was having an affair and told the lady he had recently lost his wife made him seem very guilty. Also, his odd behavior and indifferent attitude towards his missing 9-month pregnant wife made him also appear guil ty. Scott receiving his guilty verdict and ultimate death penalty sentence provided not only justice for the victim and her loved ones but also the entire country. The purpose of social justice is to ensure all people are treated fairly, because in order for justice to be served the person should be doing time and not a person. Wrongful convictions are fairly common and with organizations like The Innocence Project, innocent people are being released from prison after serving many years behind bars for a crime they did not commit. This causes unnecessary court expenses paid in taxes and wastes the time of all individuals involved in the trial when innocent people are convicted. Researchers found jurors from a higher socioeconomic status than the defendant tend to deliver a harsher penalty (Hough McCorkle, 2017, p. 203). According to Hough and McCorkle (2017), a death penalty verdict is more commonly recommended for a white victim than a black victim, and if the victim is a white female then the likelihood of a death penalty verdict is even higher. An example of social injustice where a plea bargain was used is the Leroy Harris case. Leroy accepted an Alford plea, meaning he plead guilty to lesser charges but never admitted responsibility for the crime (Feuer, 2017). Leroy had been convicted of robbery and rape in 1989 and was sentenced to 80 years. He never wavered from declaring his innocence and appealed the guilty verdict five separate times. Leroy was in prison for 28 years when the prosecutor offered the Alford plea after acknowledging there were substantial holes in the case against him. This is all too common that people are found guilty for crimes they did not actually commit. Situations such as these is where social justice becomes crucial in preventing the mistreatment of minorities facing criminal charges. Another example of a social injustice is George Zimmermans not guilty verdict in the murder of Trayvon Martin. Trayvon was only 17 years old and was just walking through a neighborhood George believed he didnt b elong in. Florida has a stand-your-ground law in place which allows citizens to use deadly force if they feel threatened or there is a perceived threat. George claimed he felt threatened by Trayvon, so he shot him multiple times taking his life. Trayvons death and the deaths of several other unarmed black men lead to the Black Lives Matter movement. This movement has brought awareness to police unfair treatment of minorities. After a person has been arrested and charged with the crime they go before a judge, usually within 24-48 hours, to determine whether they will be held in jail awaiting trial or be released on bail (Hough McCorkle, 2017, p. 200). If there are no plea deals offered, then the case will go to trial. At trial there will be witnesses for both sides including experts who provide testimony on a specific field. A judge determines if a person is an expert in their field by a using either the Daubert standard or the Frye standard. To be considered an expert, the person must demonstrate the ability to use scientific principles and be knowledgeable in the particular field their testimony is in relation to (Hough McCorkle, 2017, p.185). Once the judge deems the person an expert, they are then granted permission to testify in court. Experts are often used to assist with both the prosecution and defense and come from a wide range of fields. In the movie My Cousin Vinny, actress Marisa Tomeis chara cter was an expert on general automotive knowledge during a murder trial. Experts dont necessarily have to be a forensic scientist or a firearms specialist to be considered an expert. An important aspect of expert testimony is to speak in terms easily understood by the jurors to eliminate any confusion. The CSI effect also contributes to jurors misunderstanding and an unrealistic expectation of the evidence presented in a trial. People that watch a lot of crime shows on television believe they have a better understanding of evidence analysis and police investigation at a crime scene (Hough McCorkle, 2017, p. 194). One major misconception is jurors believe if there is no DNA evidence then the prosecution failed to do a thorough job (Shelton, 2008). The core principle of social justice is that all individuals and groups are entitled to fair and impartial treatment. It also focuses on preventing abuse of human rights and providing equal opportunities for all within a society. It is morally wrong to treat people differently based on how they look or who they are. Legal justice focus is solely on punishment for crimes committed in order to provide justice to the victim. Sometimes legal justice comes at the expense of social justice and vice versa. One day the hope is the United States criminal justice system will undergo reform, so it is fair to all and the victim receives the true justice they deserve.

Freedom In America - 2258 Words

The United States of America is and has always been very close to realizing democracy’s ideal of a country where there is â€Å"liberty and justice for all†, though a number of factors have conspired to move the country away from them in the past, and threaten to do so in our immediate future. Though their outcomes have varied considerably over the years, the main factors causing the U.S to stray from its ideals of freedom and equality have always been one or both of the following factors—discrimination and war. These factors are perennial, affecting every nation that has ever existed and probably every nation that will exist, and our nation’s reaction to them has been on par with that of every other nation in a similar position. From†¦show more content†¦One such factor is war. During World War I, the Espionage Act of 1917 was used to jail prominent critics of American intervention in the war—among them, Eugene V. Debs, four-time president ial candidate (Ball, 146). Shortly after the war ended, A. Mitchell Palmer used the powers granted by the act to conduct mass arrests and deportation of hundreds of foreign residents (Emert, 54, 55, 56). During World War II, the federal government forcibly relocated thousands of Japanese Americans into what were essentially concentration camps (Cooper, 10, 11). The Japanese internment was implemented in the name of combating a virtually non-existent military threat, for fear that Americans of Japanese descent might aid the Empire of Japan (Cooper, 63). After the September 11 attack on the World Trade Center in New York and the Pentagon and the declaration of the War on Terror, the USA PATRIOT Act was hurriedly conceived and passed into law (Ball, 38). Included in the law were provisions for roving wiretaps, the sharing of information between criminal probes and intelligence agencies and secret searches of private property in violation of the Constitution (Ball, 57, 74, 81). War has always been a major contributor to the detriment of civil liberties in all nations, andShow MoreRelatedAmerica s Freedom Of Freedom1495 Words   |  6 PagesIntroduction Since 2011, the Freedom House has classified Mexico as a purple, or a â€Å"not free† country in its annual Freedom of the Press report. The upraise of violence in the country, stemmed from its war against drugs, has threatened Mexico’s freedom of expression and practice of journalism, undermining the foundations of the country’s democracy. During the last 12 years, 82 journalists have been murdered, 18 have disappeared and there have been 33 attacks on media outlets according to the NationalRead MoreEssay on Freedom In America889 Words   |  4 Pages America is the universal symbol of freedom. But is it really free? Does the history of the United States stay true to the ideas of our forefathers? Or has the definition been altered to fit American policies? Has freedom defined America? Or has America defined freedom? I believe America was at first defined by freedom, then after time, America defined freedom, altering the definition to fit the niche it fi ts in, but still keeping key components so it still seems to be staying true to theRead MoreAmerica Is Considered For Its Freedom1616 Words   |  7 PagesAmerica is known for its freedom. Freedom to speak your opinion, freedom to practice any religion that you choose, and freedom to criticize the government. American’s are able to have the power or right to act, speak, or even think about almost anything they wanted to without restraint from the government or from other people. Migrants from other countries come to the United States to have a chance at freedom. To raise a family away from war torn cities or harsh governments. They come to AmericaRead MoreThe Importance Of Freedom In America1256 Words   |  6 PagesFreedom has been present in American literature and American history ever since this country was formed. Ever since the colonists declared independence from England, freedom has been the staple of America and it continues to be as many people leave their ho mes and come to our country just to seek it. The Declaration of Independence started the need for freedom and later documents such as What Is The Fourth of July to a Negro continued the prospect of everyone deserving freedom in America. EveryoneRead MoreThe Freedom And Freedom Of The United States Of America1603 Words   |  7 PagesAmericans, in this rightfully proud nation of The United States of America, have freedom and liberty set amongst the highest of our ideals. Generations were born and raised in this country. They were taught to always respect and cherish the rights and liberties given to us, the people, that were earned and are still being bravely defended to this day. Our rights were earned and are defended by our courageous, gun wielding soldiers. Currently, in this turbulent time of politics in our nation,Read MoreThe Importance Of Freedom In America793 Words   |  4 PagesAustin—a city renowned for its strives towards liberation—glimmers as a hub of cultural vibrancy in Texas. This city excludes itself from the conservative frame of mind that is deeply embedded within Texan culture, and its people celebrate the freedom to explore their human identity through self-expression. The live music here charms listeners, drawing them out to bars, clubs, backyards, garages, churches, and concert halls, filling the air with harmonies that comprise the spirit of Austin. PerformersRead MoreThe Religious Freedom Of America2138 Words   |  9 Pages Religious Freedom of America In this is paper I’m going to tell you about the religious freedom we have in America and how it’s uniquely American. There are many reason we have religious freedom in America, One being that it’s a law. I’m going to tell who wrote the bill of rights that made religious freedom a law and why they wrote it. I’ll tell you about the people who fight in war just to make sure we have this freedom among other freedoms. I’ll talk about how America is one place whereRead MoreFreedom Of Speech : America3324 Words   |  14 PagesAmerica is a land whose roots are nourished by equality, opportunity, and freedom. The first amendment that our forefathers sought to proclaim was that of freedom of speech. In doing so, all men were allowed to speak their minds, regardless of how it might impact someone else. This was a concept that was relatively marred since its conception in ancient Greece. Free loving nations have always sought to increase the happines s of its citizens, yet it has always failed. America is a benchmark of libertyRead MoreReligious Freedom in America569 Words   |  2 PagesFrom the beginning the United States of America was formed, it has been founded and established by religious toleration and freedom. Without religious freedom, people are forced to comply with laws and policies that blatantly contradict their beliefs. This results in people living their lives in a struggle between their personal beliefs and obeying the laws that are placed before them. Obviously upholding personal convictions is very important, but people are forced to decide if it is personallyRead MoreAmerica Is A Country Of Freedom2427 Words   |  10 PagesThe United States of America is a country of freedom, a quality highly desired by many non-Americans. As Americans, the Bill of Rights grants each of us native-born Americans with certain freedoms. For example, we have the freedom of religion, the freedom of assembly, freedom of speech, freedom of the press, freedom of petition, and freedom to bear arms. In addition to these freedoms, we also have the freedom to receive a free public education. As a future educator, this freedom directly affects me

3D printing revolution in fashion industry Free Essays

AD Printing Revolution in Fashion Industry Last week, I went to London Science museum, there was an exhibition of AD printing showing the completely new image of fashion in the coming 20 years. AD printing has been developing rapidly, now it is way more than printing plastic. It prints something that I cannot even believe: structural thing like house, complicated thing like gun, huge thing like rare plane and guess what, lively tissue. We will write a custom essay sample on 3D printing revolution in fashion industry or any similar topic only for you Order Now As AD printing becomes more mainstream, its applications are broadening (Rachel 2013). It started to hit the roll of fashion, besides AD printed handbags, dresses, we can see AD printed high- heel shoes and bikinis in the latest fashion shows. As Stephanie (2014) mentioned, the mix of apparel and technology shows the innovative soul of fashion, the future of fashion is truly tricked out with AD printing technology. As this evolution continues we can expect to see a AD printing revolution in our fashion industry. In the following sections, this essay is going to illustrate the revolution in production, supply chain and design aspects. Beginning with the first step of manufacture, production method in fashion field will e totally changed. According to some researches, 10% of all consumer products by the year 2025 will be made by the AD process. Richard (2013) discussed that since applications of the technology spread and prices decrease, more products will be manufactured at their location of purchase or consumption. Indeed, consumers will be printing their own clothing by 2020, according to inventor and futurist Ray Skuzzier (Tanya 2013). This implies that new household-level production will emerge. On top of it, production will no longer includes labor force, capital, natural resources, UT only the printing machines, raw materials and programs which lead a huge reform. Based on the change of production method, the supply chain will eventually be modified. â€Å"The world will transform from a macro-manufactured supply chain to a micro-manufactured supply chain or what is known as distributed manufacturing† (Nick 2014). Whereas cars today are made by Just a few hundred factories around the world, they might one day be made in every metropolitan area. The supply chain is going to be shortened as only machines and programs are involved, the whole supply chain may even only appear in our home. As the supply chain will undergo a makeover, certain categories of business will be eliminated. Countries will rather do domestic production than import since production will no longer require so much labors and places, shipping, delivery and inventory service will then go downhill. Before, the Internet technology has already overturned many traditional business models, so now the AD printing technology is going to revolute the fashion industry into a new era. Nature of design will be adjusted due the altered producing methods. Customization of goods is more significant due to maker can simply adjust the aerogramme (Richard 2013). As AD printing can solve some practicable problems of creative products, so it actually encourages the creativity in meeting individuals’ need. The Job of designer will change as they have to know well about technology and design the products with programmer, or even, everyone can become a designer. What Rachel (2013) mentioned is this kind of intersection of fashion and technology can give everyone access to creativity. People will be designing clothes for themselves which they know their size and style the best, so they can create personalized clothing. If you do not want to spend time on making your own AD printing programmer, you can simply buy it online as what we are doing for music file, consumers would pay a fee to download and print the renderings, Ideas may eventually never produce sportswear, but simply sell the format to print Jersey and sneaker. Due to this, keen competition between the brands will be stronger, millions of designers are compete to produce a tremendous variety of objects. Some researchers start to doubt whether AD printing will be widely spread since customized products may be more expensive than traditional mass-produced goods, ND spend longer time as well (Ashley 2010). And actually, since the technology is improving and supply increased, according to the scale of economy, the price of machine and materials for printing are eventually dropping. CNN did an experiment in 2013 that compared buying 20 items like phone case, spoon holder to the cost of printing them out directly. The result is, it took 25 hours to print all the objects and they saved up to $1926, depending on the quality of the comparable retail products. So we can definitely imagine all the time cost and price will be reducing by 2020. As what Nick (2014) pointed out, we are at the beginning of a revolution that will transform our society in ways we can’t even imagine. How to cite 3D printing revolution in fashion industry, Essays

Accounting for Business Place in the Market

Question: Discuss about the Accounting for Business for Place in the Market. Answer: Introduction AGL energy Ltd that started its operation in 1837 is currently one of the pioneers in the field of Energy Company. The company has a strong line of action and taken an action to limit the greenhouse gas emission and provides secure, as well as affordable energy to the customers. It has a huge experience of 175 years. It serve the customers through the entire eastern Australia and meet the requirement of customers in terms of energy needs, that includes gas, solar power, electricity and various other services (AGL Energy Ltd, 2015). When it comes to portfolio, it has a diverse power generation portfolio that contains base and intermediate generation plants spreading to generation of thermal, as well as sources of energy that is renewable like wind, hydro, solar, biomass, etc. With the due passage of time, it has cemented its place in the market and created a strong goodwill by serving more than 3.6 million customers. Statement of Financial Position Total Current Assets Total Current Assets Current assets 2015 2014 Cash and cash equivalents 259 456 Trade and other receivables 1894 1902 Inventories 396 191 Other financial assets 156 114 Other assets 262 318 Assets classified as held for sale 492 430 Total 3459 3411 Percentage difference 50.34 49.65 Current assets are those assets, converted into cash within a period of one year. It includes, cash, bank, sundry debtors etc (Christensen, 2011). From the above analysis, it can be observe that the current assets of AGL Energy Ltd in 2014 reported at 49.65% while it was 50.34% in the year 2015. This portrays that the current assets increased by 0.69% because of enhancement in the financial assets of the company that includes inventory holdings (AGL Energy Ltd, 2015). Such increase indicates that AGL has enough resources to repay off its debt obligations in the future and it has positive cash flows to develop (Northington, 2011). Total non-current assets Total non-current assets Non-current assets 2015 2014 Property, plant 6958 5694 Intangible assets 682 631 Investments 91 32 Trade and other receivables 44 46 Inventories 32 28 Other financial assets 596 484 Deferred tax 682 631 Assets evaluation 130 372 Other assets 31 18 Total 12374 10723 Percentage 54.63 45.36 Non-current assets cannot be converted into unrestricted cash within a period of one year of the date of balance sheet and from the above analysis, it can be observed that the non-current assets of AGL stood at 45.36% while in 2015 it increased by 9.27% and reported at 54.63%. It clearly signifies that the company had invested resources in intangible assets, inventories, fixed assets and other investments. Hence, it can be ascertain that AGL had made such investments taking into account the long-term prospects (Parrino et. al, 2012). In other words, AGL had opted for such investments that it estimates to keep for more than a year. Total current liabilities Current liabilities 2015 2014 Trade and other payables 1377 1417 Financial liabilities 269 477 Borrowings 443 45 Provisions 191 101 current tax liabilities 86 49 Directly associated liabilities 0 77 Total 2373 2166 52.28 47.71 Current Liabilities are the debt obligations of a company that must be paid within twelve months from the balance sheet date (Brigham Ehrhardt, 2011). From the above analysis, it can be seen that AGL Energy has increased its provisions and borrowings at a very high rate. On one hand, the provisions have increased from 101 in 2014 to 191 in 2015 while borrowings have largely increased from 45 in 2014 to 443 in 2015 (AGL Energy Ltd, 2015). As a result, it has more enough debt obligations to be paid off. Moreover, the current liabilities of AGL reported at 47.71% in 2014 and it increased to 52.28% in the year 2015. Total non-current liabilities Non- Current liabilities 2015 2014 Borrowings 3439 3669 Provisions 456 106 Other Financial liabilities 387 280 Other liabilities 363 275 Deferred tax liabilities 0 50 Total 4645 4380 Percentage 51.47 48.53 Non-current liabilities are the long-term financial obligations that are not due within the current accounting year. It is observe from the above analysis that AGL Energy ltd had not paid the borrowed funds (Graham Smart, 2012). Therefore, in the current year that resulted in the increase of non-current liabilities. If the deferred tax liabilities could not be paid, then such increment in non-current liabilities would be more. Moreover, the non-current liabilities stood at 48.53% in the year 2014 while it increased to 51.47% in the year 2015. Stockholder Equity Total stockholder equity 2015 2014 Contributed equity 6696 5437 Reserves (65) (99) Retained earnings 2175 2249 Non-controlling interest 9 1 Total 8815 7588 Percentage 53.74 46.25 From the above analysis, it is observe that the stockholders equity of AGL Energy reported at 46.25% in the year 2014 but it increased to 53.74% in 2015. This indicates that there is an increase in the capital or earnings of the company. It can be seen that the non-controlling interests of the company enhanced from 1 in 2014 to 9 in 2015 that led to the increase in stockholder equity (AGL Energy Ltd, 2015). This signifies good news especially for the shareholders as now they can entrust their faith upon the company and its activities (Williams, 2012). B. Stockholders Equity Total stockholder equity 2015 2014 Contributed equity 6696 5437 Reserves (65) (99) Retained earnings 2175 2249 Non-controlling interest 9 1 Total 8815 7588 Percentage 53.74 46.25 Stockholders equity is that portion of the balance sheet that portrays the receipt of capital from the investors in exchange for the paid-up capital (stock), retained earnings and donated capital. It is popular as shareholders equity (Horngren, 2013). The reason behind the increase in the contributed equity portion of the company in the year 2015 is that the company issued $83 million ordinary shares in 2014 but in the year 2015, the issue of ordinary shares increased to $1275 million. Such further issue of ordinary shares have facilitated in the increase of contributed equity of the company. Furthermore, the decrease in the retained earnings of the company also facilitated in the decrease of stockholders equity, otherwise it would have increased more (AGL Energy Ltd, 2015). The increase in non-controlling interests of the company from $1 million in the year 2014 to $9 million in the year 2015 has also facilitated in enhancing the contributed equity of the company from $5437m in 2014 to $6696m in 2015. Moreover, the stockholders equity of the company stood at 46.25% in 2014 while it increased to 53.74% in 2015. Statement of Profit Loss Total Operating revenue Total operating revenues 2015 2014 Revenue 10678 10445 Operating revenues generated from the day-to-day activities of a company that means revenue posted from the sale of goods and services of the company. From the above figures, it is observe that AGL Energy Ltd had incurred a loss as its operating revenues have declined from 10445 in 2014 to 10678 in the year 2015 (AGL Energy Ltd, 2015). Such loss further indicates that the core operations of AGL are not so profitable and an immediate change is required to either decrease costs or increase revenues. If AGL consistently incurs operating losses, then it will have to encounter bankruptcy in future. Cost of goods sold (in $m) COGS 2015 2014 cost of goods sold 61 73 Cost of goods sold (COGS) are the direct expenses attributable to the companys production of goods sold. These costs fall into the basic sub-categories of direct material, labour, and overheads. From the above figures, it is observed that the COGS of AGL Energy Ltd reported at $73m in the year 2014 but it decreased to $61m in the year 2015 that indicates lower gross profit margin obtained by the company in comparison with the previous year (Needles Powers, 2013). Total expenses before income tax total expenses before income tax 2015 2014 Finance income 20 24 Finance cost -250 -243 Depreciation -379 -326 TOTAL -609 -545 From the above figures, it can be observe that the total expenses before income tax of AGL Energy Ltd was significantly high in the year 2014 and reported at negative of 545 but in the year 2015, it further increased to negative of 609. The reason behind such increase is that the financial income of the company reduced from 24 in 2014 to 20 in the year 2015 and even the finance costs being negative in numbers increased from 243 in the year 2014 to 250 in the year 2015. Increment in such expenses will create various difficulties for the company and it will not be able to carry out its business activities in a smooth and efficient manner (Deegan, 2011). Any non-operating gain or losses NO Earnings per common share Earnings per share 2015 2014 EPS 33.3 98.2 Earnings per share defined as the portion of companys profits allocated to every outstanding share of the common stock, thereby serving as a clear indicator of the profitability of the company (Brigham Daves, 20012). From the above figures, it is observed that the Earnings per share of AGL Energy declined from 98.2 cents in the year 2014 to 33.3 cents in the year 2015. This indicates that the company has not been able to align with the expectations of the investors and it did not provide heightened concentration on proper capital allocation, efficiency, and productivity (Spiceland et. al, 2011). Such a decline in earnings per share can signal to the investors that the company is in major trouble, thereby leading to decline in the companys stock prices also. It is observe that even after an increase in the weighted average number of ordinary shares of AGL Energy, the company failed to deliver an appropriate EPS. The company based on such weighted ordinary shares that were 580,276,015 in the year 2014 calculates the above-mentioned EPS figures and it enhanced to 653,725,754 in the year 2015. Statement of Cash flow Net Cash inflow/outflow from operating activities Cash flow from operating activities 2015 2014 Receipts from customers 11587 11791 Payments to suppliers and employees -10236 -10733 Dividends received 32 26 Finance income received 24 23 Finance costs paid -216 -217 Income taxes paid -147 -191 Cash generated from operating activities 1044 699 percentage 59.89673 40.10327 From the above figures, it is observe that the net cash provided by operating activities of AGL Energy increased from $699m in the year 2014 to $1044m in the year 2015. Although cash utilized in operating activities in both years, yet there is an increase in the receipt of dividends, receipt of finance income and decrease in the payment of finance costs in 2015. The percentage increase in net cash provided by operating activities depict that the company has maintained an efficient and strong business (Davies Crawford, 2012). In the year 2014, the percentage stood at 40.10% but it increased to 59.90% in the year 2015. Net Cash inflow/outflow from investing activities Cash flows from investing activities 2015 2014 Payments for property, plant and equipment -744 -624 Payments for exploration and evaluation assets -34 -28 Payments for oil and gas assets -28 -46 Payments for investments in associates and joint ventures -80 0 Payments for intangible assets 0 -25 Payments for businesses and subsidiaries, net of cash acquired acquisitions in current period -1348 -79 acquisitions in prior periods -32 -33 Government grants received 32 190 Proceeds from sale of property, plant and equipment 6 2 Loans advanced to related parties -3 -126 Proceeds from repayment of related party loans 56 0 Net cash used in operating activities -2175 -769 From the above figures, it is observe that the net cash used in investing activities was in negative figures for both the years. In the year 2014, the net cash used in investing activities was negative of $769m but in the year 2015, it further increased to $2175m. The reasons behind such increase in use of net cash in investing activities are because of increased payment towards Plant, Property and Equipment, evaluation and exploration assets, investments in joint ventures and associates, less receipt of government grants, and acquired subsidiaries and businesses. This increase in net cash for investing activities portray that the company will face future problems while managing funds and it may fail to obtain a better stand in the market. In terms of percentage, the net cash used in investing activities reported at 26.12% but it enhanced to 73.88% in the year 2015. Net Cash inflow/outflow from financing activities Cash flows from financing activities 2015 2014 Proceeds from issue of shares, net of transaction costs 1210 1 Proceeds from issue of shares to non-controlling interests 8 1 Purchase of shares on-market for equity based remuneration -7 -6 Proceeds from borrowings 2647 2075 Repayment of borrowings -2580 -1547 Payments for settlement of derivative financial instruments -10 0 Dividends paid -344 -269 Net cash [provided by financing activities 924 255 From the above figures, it is observe that the net cash provided by financing activities of AGL increased from $255m in the year 2014 to $924m in 2015. The reasons behind such massive increase in cash provided by financing activities are the proceeds from share issue, proceeds from share issue to non-controlling interests, and proceeds from borrowings. The percentage of net cash provided by financing activities reported at 21.63% in 2014 but it increased to 78.37% in the year 2015 that is a very strong indicator for the company in terms of performance and managing of resources for future scenarios (Merchant, 2012). Net increase or decrease in cash during the year 2015 2014 Net (decrease)/increase in cash and cash equivalents 466 281 In both the years, cash utilized but in 2015, huge amount of cash expended for the investing activities of the company in comparison to 2014. The cash and cash equivalent at the end of 2014 reported at $466m that decreased to $259m in the year 2015. This clearly indicates that the company will pay cash issues in the upcoming future if it consistently maintains such results (Brealey et. al, 2011). Variations of strategies made so that costs decreased and revenues increased. In terms of percentage, the cash, and cash equivalent in 2014 stood at 64.27% while in 2015, it decreased to 35.72%. Conclusion The above findings are deriving through the figures provided in the annual report. Hence, the authenticity of the findings is sure. The findings give a complete picture that AGL Energy Limited has strong fundamentals that is observe from the balance sheet and the income statement. Therefore, from the report, it can be ascertain that the company is heading strong and the percentage calculation stress that 2015 has been fruitful. Further, the findings also indicate that financial number from the statements is enough to provide recommendation. Moreover, this method is accurate and devoid of any flaws. Even a common person can easily understand the percentage variation. Recommendations As per the findings and conclusion, AGL Energy is a safe bet and hence, can be selected for investment. It has explored new mechanisms and energy being one of the best areas for further landmark; it is bound to get additional benefit. However, just the worry figure is the earnings per share that has dropped. Apart from it all other factor indicate that the company has posted a strong figure and hence, ideal for investment purpose. References AGL Energy Ltd 2016, AGL Energy Ltd Annual Report 2015, viewed 15 September 2016, https://www.agl.com.au/residential Brealey, R., Myers, S. and Allen, F 2011, Principles of corporate finance, New York: McGraw-Hill/Irwin. Brigham, E. Daves, P 2012, Intermediate Financial Management , USA: Cengage Brigham, E.F. Ehrhardt, M.C 2011, Financial Management: Theory and Practice, USA: Cengage Learning. Christensen, J 2011, Good analytical research, European Accounting Review, vol. 20, no. 1, pp. 41-51 Davies, T. Crawford, I 2012, Financial accounting, Harlow, England: Pearson. Deegan, C. M 2011, In Financial accounting theory, North Ryde, N.S.W: McGraw-Hill. Graham, J. Smart, S 2012, Introduction to corporate finance, Australia: South-Western Cengage Learning. Horngren, C 2013, Financial accounting, Frenchs Forest, N.S.W: Pearson Australia Group. Merchant, K. A 2012, Making Management Accounting Research More Useful, Pacific Accounting Review, vol. 24, no.3, pp. 1-34. Needles, B.E. Powers, M 2013, Principles of Financial Accounting, Financial Accounting Series: Cengage Learning. Northington, S 2011, Finance, New York, NY: Ferguson's. Parrino, R., Kidwell, D. Bates, T 2012, Fundamentals of corporate finance, Hoboken, NJ: Wiley Spiceland, J., Thomas, W. Herrmann, D 2011, Financial accounting, New York: McGraw-Hill/Irwin,University Press Williams, J 2012, Financial accounting, New York: McGraw-Hill/Irwin.

Earths global Energy Budget

Earth’s Global energy Budget is an article written by Kevin Trenberth, John Fasullo, and Jeffery Kiehi. This article dwells on various issues related to earth’s energy budget. It also focuses on the sources of earth’s energy and various methods used to measure it (Trenberth, Fasullo, and Kiehl 1).Advertising We will write a custom essay sample on Earth’s global Energy Budget specifically for you for only $16.05 $11/page Learn More Sources of Earth’s Energy Earth’s climate is determined by the quantity and distribution of ration from the sun. A stable climate is usually achieved when outgoing longwave radiation (OLR) regulates incoming absorbed solar radiation (ASR). Inward bound radiant energy is usually absorbed by the earth’s atmosphere. The shortwave energy (radiant solar) is converted into kinetic energy, potential energy and latent energy before is it released as longwave radiant energy (Trenberth, Fa sullo, and Kiehl 1). Energy may be transported in different forms, stored for a short period or transformed into the different types, thus creating different types of climate on earth’s surface. In addition, the energy balance can be altered in several ways adjusting earth’s climate and weather (Trenberth, Fasullo, and Kiehl 1). Modern technology is currently being used to estimate and analyze earth’s energy budget. Some experts have used satellite data to document earth’s energy budget for the annual cycle and inter-annual changeability. Several new measurements have been done, especially from CERES (clouds and the earth’s radiant energy system) devices on a number of platforms. In addition, there are several new estimates made about earth’s energy budget that are credible. Several examinations on the content of ocean heat have also provided a comprehensive analysis of the global heat balance (Trenberth, Fasullo, and Kiehl 2). For example, Trenberth, Fasullo, and Kiehl present an evaluation of the earth’s energy budgets at the surface and Top of atmosphere (TOA) for the global ambiance, land surface and ocean on the basis of ocean temperature estimates, land domain simulations and analysis of data retrieved from satellite (2). They limited the TOA budget to correspond to estimates of the global disparity during latest periods of satellite coverage related to adjustments in climate and atmospheric composition (Trenberth, Fasullo, and Kiehl 2). They also analyze the ocean heat budget in great detail and provide observable estimates of energy deviation and a complete evaluation of uncertainty. By discretely examining the land and ocean spheres, Trenberth, Fasullo, and Kiehl discovered a setback in the previous alteration made to Earth Radiation Budget Experiment data when NOAA-9 fail and found it appropriate to harmonize the record independently over land and ocean rather than on a global basis.Advertising Lo oking for essay on environmental studies? Let's see if we can help you! Get your first paper with 15% OFF Learn More The outcome was a modified and somewhat better value for the global outgoing longwave radiation than in KT97. Nonetheless, even larger adjustments emerged from using CERES data that apparently reveal better precision of CERES retrievals and its accuracies in retrieval method as well as its utilization of Moderate Resolution Imaging Spectroradiometer technology for scene recognition (Trenberth, Fasullo, and Kiehl 2). The discussions above have outlined some of the key issues and problems associated with determining earth’s energy budget. It is appropriate to inspect the ocean and land spheres independently so as to take advantage of the limitations that arises with them and particularly to the capability of the land and ocean to store energy. Earth’ Energy Imbalance and Implications According to the article Earth’ Energy Imbalance and Impl ications, human beings are potentially susceptible to changes in global temperature. Although climate change is caused by several environmental agents, there is a general concession that the current trend in global warming is as a result of human activities that have altered atmospheric composition (Hansen, Sato and Kharecha 1). Causes of Global Warming The greenhouse effect is basically the major cause of global warming. For example, when the level of carbon dioxide rises, the atmosphere becomes denser at infrared wavelengths. A denser atmosphere causes the earth’s heat radiation in space to emerge from high and colder regions of the atmosphere thereby preventing heat energy to escape to space. The short-term imbalance between the heat energy absorbed by the atmosphere and heat energy released to space causes the earth to warm until planetary energy equilibrium is re-established. A climate forcing is defined by planetary energy discrepancy attributed to an adjustment of atmo spheric composition. Climate sensitivity, defined as the ultimate change of global temperature per unit forcing, is a well-known phenomenon. However, there are two key elements that constrain the ability of humans to predict changes in global temperatures on a long-term basis (Hansen, Sato and Kharecha 1). The first element is climate forcing brought about by man-made aerosol which is virtually immeasurable. Aerosols are fine elements; such as sulfates, dust and black soot, suspended in the air. Aerosol climate forcing is intricate since aerosols both absorb solar radiation (which increases temperatures) and reflect solar radiation to space (causing temperatures to fall). Moreover, atmospheric aerosol can change cloud properties and cloud cover. Second, the rate at which the temperature of the earth’s surface moves toward stability in reaction to a climatic forcing is determined by the manner in which heat perturbations are efficiently blended into the ocean (Hansen, Sato and Kharecha 2).Advertising We will write a custom essay sample on Earth’s global Energy Budget specifically for you for only $16.05 $11/page Learn More Climate sensitivity is determined by climate feedbacks- which entail numerous physical processes that arise when climate adjusts in reaction to a forcing. Positive (magnifying) feedbacks raise the climate response whereas negative (weakening) feedbacks decrease the response. Climate problem are mainly caused climate feedbacks. Climate feedbacks are complex phenomena to grasp because a climate forcing can be wrongly interpreted as a climate feedback and vice versa. Climate models- developed on the basis of physical laws that portray the dynamics and structure of the land processes, ocean and atmosphere- are utilized to simulate climate. These models help climate experts to grasp the nature of climate sensitivity since they can alter processes in the climate model and examine their interactions (Hanse n, Sato and Kharecha 4). As noted above, global warming is mainly caused by human activities. However, there are several environmental factors that contribute to changes in global temperature. Greenhouse gases such as carbon dioxide increases the density of the atmosphere which in turn prevents heat radiation from escaping to space. This phenomenon leads to global warming. In addition, humans are unable to analyze the underlying cause of global warming because of the complicated nature of climate feedbacks (Hansen, Sato and Kharecha 4). Principles of Remote Sensing According to the article Principles of Remote Sensing written by Aggarwal, remote sensing is a method used to monitor atmosphere or earth’s surface using satellite technology or airplanes (23). Several aspects of electromagnetic field are used in remote sensing. It captures data on electromagnetic energy reflected by the surface of earth. The quantity of radiation from radiance (object) is determined by both radiat ion striking the radiance and the property of the object (Aggarwal 23). Remote Sensing Remote sensing refers to the indirect process of acquiring information about objects found on earth’s surface. Humans use sensing instruments to measure electromagnetic energy transmitted by an object. Remote sensing instruments enable humans to capture images of earth’s surface in different wavelength areas of electromagnetic spectrum (EMS). A number of of the pictures symbolize reflected solar radiation in the observable infrared areas of the EMS whereas others measure the amount of energy released by the surface of earth (Aggarwal 24). Remote sensing is essentially a multifaceted science discipline which entails an amalgamation of several disciplines for example photography, spectroscopy, electronic, telecommunication and computer. These disciplines are combined to form a complete system called Remote Sensing System.Advertising Looking for essay on environmental studies? Let's see if we can help you! Get your first paper with 15% OFF Learn More There are several phases in a remote sensing process: discharge of electromagnetic radiation (EMR); transmission of energy from the source to earth’s domain; interface of electromagnetic radiation with the surface of earth; broadcast of energy from earth’s surface to the remote sensor; and output of sensor data (Aggarwal 24). The radiation from the sun is either reflected by earth’s surface, conveyed into the surface or emitted by earth’s surface. On interaction, the electromagnetic radiation experiences several adjustments in direction, magnitude, polarization, phase and wavelength. These adjustments are registered by the remote sensor and the interpreter is able to retrieve vital data concerning the object under observation. The data retrieved has spectral information (color, spectral mark and tone) and spatial data-direction, shape and size (Aggarwal 30). As noted above, the main source of radiation and electromagnetic radiation is the sun. Radiation f rom the sun is usually reflected by earth’s surface and sensed by airplane-borne sensor or satellite. The interaction between the atmosphere and electromagnetic radiation is critical to remote sensing for two key purposes. First, the interactions of electromagnetic with atmosphere enable interpreters to acquire important information concerning the atmosphere itself. Second, data conveyed by electromagnetic radiation is adjusted while navigating via the atmosphere. The atmospheric elements disperse and soak up the radiation reflected from the object by altering its spatial allotment. Both absorption and scattering differ with respect to their effect from one end of the spectrum to another (Aggarwal 34). Atmospheric scattering takes place when electromagnetic radiations are redirected by fine particles suspended in the atmosphere. Scattering not only alters the spectral signature of objects but also decreases the contrast of the image. The quantity of electromagnetic radiation scattered is determined by a number of factors: the wavelength of EMR; the mass of particles; the volume of particles; and the density of the atmosphere. The concentration of these particles fluctuates depending on the season and time. This implies that the outcomes of scattering will be spatially irregular and will differ from one season to another (Aggarwal 35). As noted above, the sun is the main source of EMR. Remote sensing refers to the indirect process of acquiring information about objects found on earth’s surface. Humans use different sensing instruments to measure electromagnetic energy transmitted by an object. The quantity of radiation from an object is determined by both radiation striking the radiance and the property of the object. Remote sensing is thus a useful technique for identifying and classifying various features of the earth and atmosphere. Works Cited Aggarwal, Shefali. Principle of Remote Sensing. Dehra Dun: Indian Institute of Remote Sensing, n.d. P rint. Hansen, James, Sato Makiko, and Kharecha, Pushker. Earth’s energy Imbalance and Implications. New York: Columbia University Earth Institute, 2010. Print. Trenberth, Kevin, Fasullo John, and Kiehl, Jeffery. Earth’s Global Energy Budget. Boulder, Colorado: National Center for Atmospheric Research, 2008. Print. This essay on Earth’s global Energy Budget was written and submitted by user Claudia V. to help you with your own studies. You are free to use it for research and reference purposes in order to write your own paper; however, you must cite it accordingly. You can donate your paper here.

O Pioneers essays

O Pioneers essays When assessing the impact that certain media will have on public audiences, one must consider the audience themselves and their preference towards a certain form of entertainment or education. Individuals who are in need of information, entertainment, and escape or any number of other uses can turn to television for gratification of that need. Among college students, for example, this preference can be explained best in terms of social theories which would suggest that TV is the more 'socially accepted' media with a greater appeal to young crowds than radio (Lazear, 1993). Therefore, the advertisers using a TV ad is more likely to influence public opinion among member of this one niche crowd than is the advertiser who places a similar piece in print. Television is indeed most popular among young people and "Generation Xers" but magazines and newspapers are more common among seniors (Tannenbaum, 1995). The company seeking to appeal to the opinions of either public must be cognizant of this. Nevertheless, there are several advantages and disadvantages of each group that remain constant regardless of the target market variable. And there are certain types of ads that all of us more readily seek out in print than we do on television. Where as a news print ad for clothing store might tells us all about which specific items are on a sale, the television version will usually only quickly alert us to the fact that there is a sale. Thus our opinion about purchases will not be as strong. But when we want to see some musical, "happy-go-lucky" reminder of why we "deserve a break" at McDonald's, our opinions are much more likely to be swayed by a television ad. When advertising through print, public opinion can be influenced over a greater period of time. Consider the fact that television ads are only in front of us for an average of thirty seconds; we see the entire thing and then it vanishes from our screen. Often, our recollection ...

Summary of support group meeting that focuses on mental health needs, Assignment

Summary of support group meeting that focuses on mental health needs, eg. depression etc - Assignment Example In a situation where she would not manage to access it, she had to go home or eat whatever was available, but the desire to eat would height. The worst problem was that she only craved for junks, a situation that resulted in uncontrolled weight gained, which made it very difficult for her to walk for long distances, run or even participate in activities that required physical strength. The meeting had eight members and each individual had a different story to share concerning their eating disorder, and how their families were tirelessly seeking ways through which they would help them solve the problem. I felt a sense of belonging, because I was among individuals that completely comprehended what I was going through and they were willing to share and engage each one of us in finding a solution to the problem that we were facing. I thought for a while, why it took so long to join the group, but I realized as most other members revealed that I lived in denial that I did not have a problem. I feel grateful to the people that encouraged me to take the step of engaging in the group therapy, because it helped me deal with the problem of isolation and stereotype that people who did not understand what I was going through displayed. As Halter and Varcarolis (2014) assert, group therapy offers quality ground on which people facing a similar issue can share their experiences and strategize ways to deal with the

ASU Essay Example | Topics and Well Written Essays - 500 words

ASU - Essay Example I have always been lazy about attending these kinds of event but it turned out to be good for me. I always thought that it was boring and useless, but, indeed it was fun for me. Back home we do not have these sorts of events where all the students in a school go somewhere or do something together. Well, at ASU everything is different and new to me so I liked the experience, but one of my friends did not like it at all. By the end of the event while we were going back down he got a headache, and I blamed myself as being responsible for this, because I had brought him alongside me. At the beginning he didn’t want to come but I spent a few minutes convincing him until he agreed to come with me and my other friend. Well, that was a great day for me, I liked it, and I hope to do it once more. It was the first time for me to attend a football match because we do not have that back home. I was very nervous on seeing the large number of fans who had turned up for the football match. It was just my friend and I that had attended the game and it was very crowded, so there was a lot of noise coming from all over the stadium. I liked what was going on at first but then it kind of irritated me, so I was planning to leave the match, just 15 minutes after it had begun. This was my very first experience in a stadium that big and what really a football matched looked like in reality. The experience was very different from what I had seen before on TV. While I was watching the match, I became bored since I do not know the rules of the game or how the game was supposed to be played, so I did not find it that interesting to me. I have always wanted to attend a football match, though I did attend, I am afraid that could be the first and last time for me to attend such a match again. This is for the sole reason that I am not the kind of a person who likes big crowds of people in addition to too much noise

Global marketing strategy and product launch Essay

Global marketing strategy and product launch - Essay Example Besides providing an opportunity to the people to go beyond the ordinary, Dinner in the Sky’s mission is to provide a perfect environment to the customers with friendly services and utmost satisfaction (Mills et al, 2003). The restaurant marks its presence in more than 15 countries (Dinnerinthesky.com, 2012). The focus and the gist of this report would be to present the opportunity which the market of Pakistan presents Dinner in the Sky and to present a marketing plan and an audit of the market in order to successfully launch Dinner in the Sky in Pakistan. ... The idea of taking the diners literally in the sky and serving scrumptious food is being widely accepted throughout where the restaurant operates. The restaurant’s main aim is to provide a service and an experience which no one else in the market is providing. The big idea is to cater the client’s lavish needs of conducting their events such as important meetings, marriages etc in the sky but the primary purpose of the entity is to provide an ultimate dining experience to the customers. The restaurant’s vision is to mark its presence globally and promote the idea throughout the world (Dinnerinthesky.com, 2012). In line with the restaurant’s aim to promote the idea globally, Dinner in the Sky will launch its services in Karachi, which is the business hub of Pakistan. The market presents a good opportunity to the restaurant with a growing middle class. As the economic trend show a rise of investment and economic activity in the Asian countries, Dinner in the Sky must grab this business opportunity. Not only the economic side seems favorable but the marketing aspect of the market in accordance with Dinner in the Sky’s aims and objectives compliment the launching of the venture (Hotel, Restaurant & Tourism Directory of Pakistan, 2009; State Bank of Pakistan, 2011). 2 Environmental Analysis: 2.1 Political and Economic Analysis: Karachi, as mentioned above is the business hub of Pakistan. Apart from that, Karachi also is a home of people coming from many cultures and background. This becomes reason for some political disturbance in the city however, the higher end areas of the city, i.e. Clifton, Muhammad Ali Jinnah Society, Tariq Road, Defense Housing Authority remain calm (Hashmi, 1965). Apart from this, the economy of Pakistan is growing at a steady rate. Its

Future Strategic Direction Challenges Health And Social Care Essay

Future Strategic Direction Challenges Health And Social Care Essay There are a number of challenges surrounding and defining the future strategic direction of health care. They are; information technology advancements, proposed health care reform and legislation, economics; including third party payers and maintaining a skilled workforceand pay for performance are just a few of the current challenges in health care that will still have a significant effect on the strategic direction of the future.This paper will highlight the above referenced challenges and attempt to explain how organizations may adapt its direction and strategies accordingly. Healthcare reform is stated that it will make health care more affordable, make health insurers more accountable, expand health coverage to all Americans, and make the health system sustainable, stabilizing family budgets, the Federal budget, and the economy. There are two main purposes for the Health Care reform. The first is toput American families and small business owners in control of their own health care. Second it bridges the gap between the House and Senate bills,including new provisions to crack down on waste, fraud and abuse. The new law could be considered a massive failure because it is not designed to meet the three most important goals:Health insurance for all Americans,reduced insurance cost for individuals, businesses and government and increased quality of care. Newt Gingrich, former US House Speaker said the new healthcare law is socialized medicine and must be repealed. He called the legislation a back door road to socialized medicine that puts America at the edge of a possible catastrophic failure. (Lazarus, 2012) The U.S. has the most expensive health care in the world and the growth of health care prices grows more rapidly, but it still leaves the number of uninsured on the rise. Since early in the 20th century, health insurance coverage has been an important issue in the United States. The people who are uninsured or under-insured, have a higher mortality rate than those who have coverage.The Medicaid and Medicare programs have grown substantially; federal and state spending for them soon will be unable to keep pace with the demand for services.Medicare is a valuable source of health insurance for nearly 45 million Americans, mainly seniors ages 65 and older, but also 7 million younger adults with permanent disabilities.(Kaiser Family foundation, 2012) Medicare is a popular program, but faces a number of issues and challenges in the years to come. A critical challenge is how to finance care forfuture generations without unduly burdening beneficiaries, taxpayers, or the general economy. Another pressing issue relates to the role of private plans in Medicare, in light of rapid enrollment growth in recent years, and concerns about the current payment system for private plans. A third issue is the relatively new Medicare prescription drug benefit and how to address concerns about its current structure and further limit the burden of prescription drug spending. Lastly, there is the challenge of how to make health and long-term care more affordable for beneficiaries in light of rising health costs. (Kaiser Family foundation, 2012) Access to Health Care for the uninsured and poverty levels through trying to cut costs, have encouraged the shifting of Medicaid and Medicare beneficiaries to managed care. Medicaid provides health care to low income families with few resources. There are more requirements for Medicaid such as age, disability status and pregnancy status. The states provide Medicaid services to people who receive federal income assistance.Some 48 million people, or one in every seven people in the US, are now enrolled in the health care program for the poor(Randall, 2010). The spike comes as the recession has wiped out millions of jobs, and more people have lost their employer-sponsored health care coverage. US states are also forecasting a 6 percent increase in Medicaid enrollment over the next year, which will place increased strain on state budgets already reeling under the weight of the weak economy. (Randall, 2010) Pay-for-performance is a term that is used in describing health care payment system, which rewards hospitals, healthcare providers and doctors for their efficiency in a predetermined set of quality measures and performances. The adaptation of Pay-for-performance is important because in the current health care system the care providers are paid for each service that they perform that meets or exceeds the criteria set. Pay-for-performance offers health care providers financial incentives to performing more services.Hospitals need to work together with insurers, physicians, nurses, businesses, employers and individuals for better, safer and more affordable health care. Rewarding doctors, hospitals and others who deliver high-quality care can encourage accountability for patient care, offer incentives to coordinate care delivery and lead to better health care processes. One of the most common types of quality improvement programs is the pay-for-performance programs. This program links payment to specific steps taken or results achieved in care. According to a survey of health care purchasers, government agencies and health plans, at least half of evaluated pay-for-performance programs have significantly improved clinical performance. (Gillette, 2008) Managers in companies and different organizations use pay-for-performance in hopes to attract and motivate their employees. They expect performance standards will outweigh the costs of whatever incentives they put in place. The future of health care record keeping is in electronic medical records (EMR); computerized patient orders and electronic health records (HMR). However, the real recipients of the information technology advancements of automated patient records are the patients. Organizations are increasingly becoming global in their operations. Technology has made it easy to transcend geographical barriers to collaborate within the health care industry even if you are thousands of miles apart. With the advancement of technology it allows health care providers to access information about previous care, medications, prescriptions, lab results, or clinical guidelines which could support more productive discussions about current medical issues. The provider-patient relationship is one of our most valued and important connection, Technology can be used to enhance communication, increase compliance, limit no-shows, and improve treatment outcomes. Health information is among the most frequently sought search categories on the World wide-web, and consumers have been increasingly empowered to participate actively in both treatment and preventions. (Shortlife, 2005)In order for health ITs to deliver on its promise, several obstacles must be overcome. First, health IT systems must be able to speak the same language; in computer terms, they must be interoperable. These systems must also be linked in some way. Another issue is whether patient privacy might be jeopardized by health IT systems. We all know that technology isnt cheap, so who pays for these advancements? Currently, providers are expected to bear most of the initial costs, while most of the savings accrue to others. For example, hospitals often spend tens of millions of dollars on CPOE systems, providing benefits for other stakeholders-insurers, purchasers and patients. One majorstudy found that it would cost more than $150 billion over five years to develop a nationally interoperable system, including equipping physicians with standardized IT systems. (Kaushal, 2005) Retaining a skilled workforce in health care is important to adding certainty in the deliverance of quality patient care. Physicians as well as the staff of health care organizations need to be trained continually and educated frequently to stay up-to-date with health care technology. Health care workers need be ready for the future direction of the geriatric population. As the baby boomers over 65 increases, more health care work force needs training in geriatric care. A strategic direction for health care is training in the health care sectors is training for health care jobs that require certain competencies. Caring for the needs of the elderly population and the skills to work with them is in high demand. Skilled health care workers have an understanding of chronic and terminal conditions and have valuable experience in different settings. Health care workers need skills in how to converse in geriatric and hospice care settings in order to achieve successful patient transition (G entiva Health Services, 2011). By building on established public-private partnerships, hospitals, government, educational institutions, businesses and community groups can all work together to meet our future health care needs.The Government will build on the reforms it is already delivering with further investment in new health workforce training and support measures.Maintaining a skilled workforce is a challenge in health care, and is important to the future direction of health care. This does not just refer to physicians, but front-end staff and more. Health care organization can adapt its direction and strategies accordingly by keeping their workforce resources and competencies updated with continuous training applicable in technique and in technology. Most health care providers and their organizations study strategic planning approaches and concepts that will lead to success and improvement in the health care sector. While an ongoing process, strategic adaptation can be greatly accelerated by a relatively dramatic and visible change or set of changes in the environment. Organizations which do not adapt their strategies and restructure accordingly in anticipation or in response to these changes may jeopardize performance. (Zinn, Mor, Feng, Intrator, 2007) Strategic direction of an organization should be the guiding force and framework in which they operate. There will always be changes made in every aspect of health care. There will be improvements in technology, financial support, advancements of medicine, and overall care of patients will continue to grow. Nobody can say for sure what will happen to our health care system or what changes will be effective. Organizations need to continue to communicate and have a willingness to adjust to changes within the organization and also make room for the needed improvements.

Its Time to Terraform Mars :: Argumentative Persuasive Essays

It's Time to Terraform Mars "Earth is Heaven. Venus is Hell. Mars is neither, yet." K.G.M. Paterson Introduction Our solar system began to form 4.6 billion years ago from a swirling mass cloud. Give or take a couple of million years, the gas cooled and joined to form large bodies called â€Å"protoplanets,† which later became the planets we know today. Whatever was left after the planets formed became comets or asteroids, strewn about all over the solar system. After 100 million years, the enormous ball of gas at the center of this swirling mass cloud overheated and exploded in a huge nuclear reaction. This reaction gave birth to the sun we know today. This sun has enough energy to provide for nine planets, and just the right mix of masses and orbits to provide Earth with the right ingredients to support life. Of course, after many more millions of years, these right ingredients led to the recipe for human life; soon people of the ancient world observed the movements of the planets. The ancient Greeks thought they were wandering stars, and gave them the name planetes, or wanderers . Of course, the Romans conquered the Greeks, and renamed the planets after their gods. Earth is the only planet whose name doesn’t derive from ancient Greek or Roman mythology. Earth comes from the Old English word Gaia; but the Romans called our planet Terra, hence Terra Firma. Mars was said to be named after the god of war because of its angry red color; but early on Mars was worshipped as a god of growth and fertility. Earth This third rock from the sun has just the right mix of variables to encourage and sustain life on it for so many years. But why here and no where else you ask? Most of it has to do with the fact that it is the third rock from the sun. The distance from the sun (150 million km) is just the right distance to allow for water to exist as a liquid, an important ingredient to sustain life. With over 2/3 of the planet covered with water, the Earth’s oceans are perfect for regulating the temperature of the planet at a consistent 22 °C, another important ingredient to allow life to survive. With a powerful magnetic field

Notes Receivables

NOTES RECEIVABLE * Represents claims for which formal instruments of credit are issued as evidence of debt, such as promissory note. The credit instrument normally requires the debtor to pay interest and extends for time periods of 30 days or longer. Notes receivables are considered current asset if they are to be paid within 1 year and non- current if they are expected to be paid after one year. NEGOTIABLE PROMISSORY NOTES * Unconditional promise in writing made by one person to another, signed by the maker, engaging to pay in demand or at the fixed determinable future time a sum certain in money to order or to bearer.An entity owned a tract of land costing P 800,000 and sold the land for P1,000,000. On January 1, 2011 the entity received a 1- year note for 1,000,000 plus interest of 12% compounded annually. Journal Entry: First year: Note receivable1,000,000 Land800,000 Gain on sale of land200,000 # DISHONORED NOTES * Promissory note matures and is not paid. * When the maker of a n ote fails to pay on the due date, the note receivable is considered to be dishonored. A dishonored note is no longer negotiable. Journal Entry: 2012 Jan. 1 Accounts receivable1,120,000 Notes receivable 1,000,000Interest income 120,000 # INITIAL MEASUREMENT * Conceptually, notes receivable shall be measured initially at PRESENT VALUE. * However, SHORT TERM NOTES are measured at FACE VALUE. * The initial measurements of LONG TERM NOTES will depend on whether the notes are INTEREST- BEARING or NONINTEREST- BEARING. INTEREST- BEARING LONG TERM NOTES are measured at FACE VALUE which is actually the present value upon issuance. NONINTEREST- BEARING LONG TERM NOTES are measured at PRESENT VALUE which is the discounted value of the future cash flow using the effective interest rate. SUBSEQUENT MEASUREMENTAmortized Cost * the amount at which the note receivable is measured initially minus principal repayment, plus or minus the cumulative amortization of any difference between the initial car rying amount and the principal maturity amount minus reduction for impairment or uncollectibility. For long-term noninterest-bearing notes: Amortized Cost = present value + amortization of the discount Or Amortized Cost = face value – unamortized unearned interest income Accordingly, only long-term notes receivable will be discussed in conjunction with the present value concept under the following situations: . interest-bearing note b. noninterest bearing note Problem 7-2 â€Å"FATHOM COMPANY† (INTEREST- BEARING NOTE) 2011 Jan. 1Cash1,000,000 Notes Receivable6,000,000 Land5,000,000 Gain on sale of land2,000,000 # Dec. 31 Accrued Interest Receivable720,000 Interest Income720,000 (6,000,000 x 12%) # 2012 Dec 31 Accrued Interest Receivable806,400 Interest Income806,400 # 6,000,000| +| 720,000| =| 6,720,000| | | | *| 12%| | | | | 806,400| 2013 Jan. 1Cash7,526,400 Notes Receivable6,000,000 Accrued Interest Receivable? 1,526,400 #Accrued interest receivable? 2011| | | 720,00 0| 2012| | | 806,400| | | | 1,526,400| Problem 7-3 â€Å"BUG COMPANY† (NONINTEREST- BEARING NOTE 1) 2010 Jan. 1Note receivable600,000 Sales540,000 Unearned interest income 60,000 # DATE| NOTES RECEIVABLE BALANCE| FRACTION| INTEREST INCOME| Dec. 31, 2010| 600,000| 1/2| 30,000| Dec. 31, 2011| 400,000| 1/3| 20,000| Dec. 31, 2012| 200,000| 1/6| 10,000| | 1,200,00| | | Dec. 31Cash200,000 Notes receivable200,000 # Unearned interest income30,000 Interest income30,000 # 2011 Dec. 31Cash200,000Notes receivable200,000 # Unearned interest income20,000 Interest income20,000 # 2012 Dec. 31Cash200,000 Note receivable200,000 # Unearned interest income10,000 Interest income10,000 # PROBLEM 7-4 â€Å"IMPRESS COMPANY† (NONINTEREST- BEARING NOTE 2) 2010 Jan. 1Cash100,000 Note receivable900,000 Sale? 820,540 Unearned interest income? 179,460 # Face value900,000 Present value (300,000*2. 4018)720540 Unearned interest income? 179,460 Present value720,540 Cash received100,000 Sales price? 82 0,540DATE| ANNUAL COLLECTION| INTEREST INCOME| PRINCIPAL| CARRYING AMOUNT| Jan. 1, 2010| | | | 720,540| Dec. 31,2010| 300,000| 86,465| 213,535| 507,005| Dec. 31,2011| 300,000| 60,841| 239,159| 267,846| Dec. 31,2012| 300,000| 32,154| 267,846| ? | Dec. 31Cash300,000 Unearned interest income 86,465 Note receivable300,000 Interest income 86,465 # 2011 Dec. 31Cash300,000 Unearned interest income 60,841 Note receivable300,000 Interest income 60,841 # 2012 Dec. 31Cash300,000 Unearned interest income 32,154 Note receivable300,000 Interest income 32,154 #

Damned vs. Dammed

Damned vs. Dammed Damned vs. Dammed Damned vs. Dammed By Simon Kewin An article from the Yale School of Forestry Environmental Studies recently revealed the shocking news that some South Korean rivers have been condemned to eternal punishment : The natural landscape of South Korea has been largely re-engineered, with nearly every river damned or forced into concrete channels. Of course, what the piece really meant to say was dammed with a dam on it. Dammed and damned are two words that are often confused, not least because they are homophones; they sound the same. Its also easy to miss an incorrect usage because the two words look so similar. The main evening news on the BBC recently displayed a graphic for a story about a damming report into the UK Ministry of Defence. The report had nothing to do with dams. To add to the confusion, the words are often deliberately mixed up by writers for the purpose of creating witty or ironic titles. The distinction is straightforward. Rivers are dammed and sinners are damned. LONDON - There are three kinds of lies, goes the old saying popularized by Mark Twain: â€Å"lies, damned lies, and statistics.† That’s been on my mind this month as I’ve watched a big scandal over aid workers’ (www.nytimes.com) gnawed through by the beaver family, all dead or dying under 3ft of water. The beavers have done what beavers do – dammed the stream that links one loch with another, allowing them to swim their territory instead of walk it. The result (www.theguardian.com) Want to improve your English in five minutes a day? Get a subscription and start receiving our writing tips and exercises daily! Keep learning! Browse the Misused Words category, check our popular posts, or choose a related post below:25 Subordinating ConjunctionsThe Difference Between "will" and "shall"While vs. Whilst

Desirees Baby essays

Desiree's Baby essays Kate Chopin's short story, "Desiree's Baby," begins by explaining how Desiree comes to live with Monsieur and Madame ValmondeMonsieur Valmonde finds her as a child sleeping on his property, and he and his wife decide to raise her. When Desiree grows up, Armand Aubigny falls in love with her, and despite Monsieur Valmonde's warnings that Desiree's origins are unknown, Armand marries her and they have a baby boy. At first, they are both extremely proud and happy, and Armand even treats his Negro slaves kindly because he is in such a joyful state of mind. However, Armand's manner changes when the baby is three months old: he stops looking into Desiree's eyes when he speaks to her, he treats the slaves awfully, and he seems to fall out of love with Desiree. Desiree is miserable and cannot understand why her husband has changed. One day she is in her room looking at her sleeping child and she notices that his skin color is darker than "normal;" she asks Armand what it means, and he tells her that the child is not white, so therefore she must not be white, and he sends her away and burns all of her things, only to read an old letter that reveals it was his own mother who was black. The moment Armand presumed Desiree to be of Negro origins, he wanted nothing to do with her or his own son because to him, being black was completely inferior; however, the irony is that it was him all along who had a black parent, sending Chopin's message that judging another human being based on his or her skin color is completely immoral The central character in this story is Desiree, who grows up to be a "beautiful and gentle, affectionate and sincere" woman with a fair complexion and long, silky brown hair. Desiree is happy and gleeful, is kind to her slaves, and wants to please her husband in any way. Chopin writes of Armand and Desiree: "When he frowned she trembled, b...

Cover Letter Personal Statement Example | Topics and Well Written Essays - 250 words - 1

Cover Letter - Personal Statement Example In addition, I have taken a number of courses that prepare me for a career in the industry. For example, I took a diploma in professional jewelry as well as a bachelor’s degree in business management. In addition, course like hotel management have helped me learn about the relevance of hospitality and other interpersonal traits that are important in the luxury industry. In addition to the educational background, I have adequate working experience to fit into any category in the luxury industry. My working experiences include leadership posts, sales executive in luxury cars as well as advertisement internship. In addition, I speak two languages and I have found this to be a useful trait in an international industry. My education, life cultural interactions and work experience have prepared me to work in almost all sectors of the luxury industry. In addition to my dedication and work ethic, they all ensure that I am a valuable addition to your company I welcome the opportunity to discuss my skill set and the position. If you have any questions or want to schedule an interview, please contact me using this number (Insert Phone number) or this email address (insert email address). I look forward to hearing from

Sidney becket Research Paper Example | Topics and Well Written Essays - 1000 words - 1

Sidney becket - Research Paper Example Bechet’s contributions to jazz music helped to define and legitimize the genre in creating recognition for the form as complex and engaging. Although different accounts dispute whether or not he could read music, he preferred not to, his ear perfect and suited for defining music to get to its soul. Bechet was born in 1897 to a family that was part of the Creole culture of New Orleans. Creole origins refer to those of Spanish or French heritage that populated the New Orleans region. Black Creole refers to those children of plantation owners and slaves that were able to gain their freedom. According to the Black Code of 1724, children of owners and slaves were allowed to be freed and could then own land. Many of the Black Creoles owned plantations and held successful businesses, giving them a vital position in New Orleans society. From the freedoms that money allowed, came the opportunity to pursue the arts. As well, most of their children were sent to France for an education and this wealthy class tended to be more associated with their European roots than the America in which they lived. Classical music was a part of the culture, and when combined with ragtime, European style dance music, and rich traditions of folk music, jazz was born (Kirchner 48). Thus, a great number of j azz musicians came out of New Orleans. Bechet’s musical talent was discovered when he was just a child. He bought a ten cent tin flute when he was twelve and revealed his talent on this toy instrument in such a way as to impress earn him the title â€Å"Wizard of Jazz†. He soon got a clarinet and took to disassembling the instrument and turning up randomly at the concerts of local bands and taking the stage. He left the audiences in awe of his talent (31). After his adolescence, he traveled the United States playing his music until he was discovered by Will Marion Cook in 1919 who offered him a space in the New York

Evaluate and develop an argument for or against the following Essay

Evaluate and develop an argument for or against the following statement the people process is more important than either the strategy or operations processes - Essay Example It is therefore just right to expect that nowadays, when we talk of systems and strategies, it should define a good, reliable, and flexible process. But it should be understood that we can say that most systems are just ideal when it comes to design but not in the implementation. Who makes the design work for a company Who makes the non-living ideas move for the company Isn't the answer human processes Perhaps the reason is because no matter how we try to improve the system or the strategy design, it will forever fail to recognize the maker of the design. When we talk of human processes, what comes into our mind Human processes in simple terms refer to that process in one company or group that does not take for granted the significant factors like the individuals as the main mover in a company. This process involves human's knowledge, skills and intellectual ability to be the fuel of the running company. And if the operations process is considered as the forefront of a business, human processes can be considered as the root and trunk of an organization where the lifeblood of the company flows and grows (Peoplecube 2007). Now what is being argued in this paper is the advantage of human processes over the strategy and or operations processes. ... Humans at that time took control of technology in the form of design engineers. Companies considered human factor as an indispensable thing to be considered because that was the area that can either make or break a product's use. Through the design for example, a product can either benefit or pose a threat to the user. When an engineer designer makes a wrong move in his masterpiece, that product can annihilate group of individuals in just a snap of one's fingers. That was also the time when usability testing became part of certain processes. Usability testing enables the first hand users to test what is working and what is not to a certain product. This whole idea of human factor causing a glitch to the company's process maybe blamed for giving birth to the concept of processes becoming more significant than the processor. This can then lead us to thinking that perhaps, that's also the same reason why software was invented by scientists, perhaps to avoid the human factor defects (Use rnomics 2005-2007). But then again, since we are talking about human processes as a thing of significance than that of operations processes, it is good for us to look at proper managing of human's knowledge and abilities to better see the benefits it could bring to an organization if it is trying to optimize its personnel's capabilities. Knowledge of the people is the house of new ideas and the bank of solutions to the different problems being encountered by the company. This is the reason why modern companies invest in trainings for their employees while others back or support their workers in finishing graduate degrees especially if the

Case study-outbreak of MRSA Essay Example for Free

Case study-outbreak of MRSA Essay 4P: explain possible priorities and responses when dealing with two particular incidents or emergencies in a health and social care setting. 3M: explain why it is important to maintain respect and dignity when responding to incidents and emergencies. 2D: Justify the need to review policies and procedures following critical incidents. Neonatal: Neonatal means new-born it’s a specialised unit for premature babies who have not fully developed yet because they are born way too early. The article is a case study based on a neonatal unit in a hospital in Lancashire. The neonatal unit have been shut down due to an MRSA outbreak which affected six babies from which five only had only bacteria on the surface of the skin whereas one baby had an MRSA bloodstream infection. I will investigate how they dealt with the situation with regards to priorities and responses and also well maintain respect and dignity of those included. It is an critical incident because as it affected the six babies there are more people who have been affected because they were either workers, visitors or patients as all of them are on risk off carrying the bacteria all of them have to come back in to get screened and checked. The neonatal unit was shut down and they spoke to parents of the babies to keep them up to date the hospital will not accept any new babies or patients onto the unit who are supposed to give birth or are in labour until doctors and nurses are 100% satisfied that there is no risk and the unit is clear of MRSA. They dealt with it very well as the health of the babies and the patients was their priority however they could have dealt with it a bit faster and warn people earlier because the impact they had on staff was that they think that it’s their fault of carrying poor hygiene and there are chances of losing their job. As mothers were already very depressed because their babies were premature they felt worse and more stressed when they got to know about the risk of having MRSA. Microbiology laboratories across the UK were asked to be vigilant and have been requested to send any suspicious samples of PVL for further analysis. It is very important to maintain respect and dignity when dealing with the incident as it is a neonatal unit patients and staff already know that it’s a specialised unit and therefore special and extra care is needed so that means everybody has to be ready for whatever comes up. It is also necessary to have policies and procedures because then it makes easier and quicker to do things right at the first time and there is less frustration and stress helping the staff by doing everything peacefully and accurate. MRSA: The full name for MRSA is methicillin-resistant Staphylococcus aurous. This bacterium is resistant to medicines called methicillin-type antibiotics, which means that it isnt killed by these antibiotics and can be very difficult to treat. Its sometimes called a superbug. It is normal for healthy people to have staph on their skin. Many of us do. Most of the time, it does not cause an infection or any symptoms. This is called â€Å"colonization† or â€Å"being colonized.† Someone who is colonized with MRSA can spread MRSA to other people. A sign of a staph skin infection is a red, swollen, and painful area on the skin. Pus or other fluids may drain from this area. It may look like a boil. These symptoms are more likely to occur if the skin has been cut or rubbed because this gives the MRSA germ a way to â€Å"get in.† Symptoms are also more likely in areas where there is more body hair due to hair follicles. MRSA infections in patients in health care facilities tend to be severe. These staph infections may be in the bloodstream, heart, lungs, or other organs, urine, or in the area of a recent surgery. Some symptoms of these severe infections are: Chest pain Cough or shortness of breath, Fatigue, Fever and chills, General ill feeling, Headache, Rash and Wounds that do not heal.

Measuring The Impact Of Given Hrm Strategy Commerce Essay

Measuring The Impact Of Given Hrm Strategy Commerce Essay Human resource is seen as one of the most critical differentiators contributes to the organizations competitive advantages. All the other assets, such as products, markets, cash, buildings and equipment are passive require human application to generate value (Caliskan, 2010). It is the manpower that plays the key factor to sustaining the productivity for the organizations. How people being managed effectively and the behaviours of theirs can tell an organizations performance. In other words, the organizational performance can be explained by productivity, efficiency, effectiveness and competitiveness made by the employees. INTRODUCTION This essay will discuss why work ethic principles and values are part of the human resources strategy, how training and further education can enhance employees behaviours therefore to offer more to the organizations performance, and how human resources impacts on corporate performance. THE FACTORS INVOLVED IN MEASURING THE IMPACT OF GIVEN HRM STRATEGY Every organization is powered by its people. And the organizational effectiveness is viewed by the quality of services deliver to their customers who develop the organizations reputation. HR strategies play to role to help to organizations to delivery excellent services. Successful organizations see HR strategy formulation and execution as a continuous and dynamic process. In fact, effective HR strategies are essential to ensure productivity and maximum success for organizations. Effectiveness is one way of measuring the impact of HRM strategy implantation. The true success of the human resources management could not be just measured by the organizations financial targets. We should not treat strategies isolated, they need to be bundled. Therefore, to measure the effectiveness of strategic contribution of human resource management should focus on the overall contribution to the success of the organization, in terms of added value, competitive advantage and the impact on business performance (The Association of Business Executives , 2008). And typically, ways in which this contribution has been made will include: Develop a positive and healthy working environment Enhance positive motivations and commitment Increase employee skills and extended the skills base Provide employees with extended responsibilities so they can make full use of their skills and abilities Provide career opportunities and define competence requirements Provide career development and job security to employees Instituting processes of performance management and continuous development Use reward management system to convey messages about what the organization believes to be important. Share information and management transparent. Provide employees with invoice. Treat employees as partners instead of team players. (The Association of Business Executives , 2008) THE AVAILABLE TOOLS USED FOR MEASURING THE EFFECTIVENESS OF HRM STRATEGY Organizations need to have a complete system for the followings: Identify what process should achieve (i.e. its objectives), then measure what is actually being achieved, compare what is actually being achieved against what should have been achieved, then provide required corrective actions if necessary, last implement new actions. By doing all these can measure weather the HRM strategy being effective or not. The popular concept for measuring the effectiveness of human resources strategy these days are: Balance scorecard and Benchmarking. Balance scorecard is comprehensive management tools to measure and share the organizations progress towards its achievement of the strategic goals. More specifically, the balance scorecard is a strategic planning management system that consists of people, strategy, process and technology to align the organization to share a version of achieving its success and getting the people working on the right tracks. Added value, it is people who develop visions, define and set goals, develop strategic plans and implement them (The Association of Business Executives , 2008).This right organization structure is to develop employees being motivate and managed effectively, gain their commitment therefore to deploy them effectively, productively. For example, traditional measures of performance such as value of sales per salesperson, With this strategic management scorecard system, the organizations operational performance such as financial status, customer results, operational efficiency and capacity building can be measured and valued. The balance scorecard is also a communication system through the whole organization to provide better aligning strategic objectives with resources. It sets goals and drives all the employees to adopt and adjust their attitudes and behaviours/actions to achieve them. The balance scorecard helps people within the organization to come to a better understanding regards the interrelationships between different organizational functions. Therefore the top management can avoid the functional barriers and improve decision-making and problem solving. Ultimately enhance the organizations performance. Last but not least, the balanced scorecard helps the organization focus on the future not simply the past or present. Another popular tool of measuring organizations performance is Benchmarking. In fact benchmarking has long been recognized in industry as an effective means of improving business performance. Benchmarking is frequently cited as the second most popular global technique (after business planning) for performance improvement (Bencharmarking, 2006). The shortest definitions of benchmarking is Finding and implanting best practice (Camp, 1995). It means searching for industry best practice that lead to superior performance. Benchmarking is the process of comparing ones business process and/or best practices from other industries. Organizations benchmark themselves in quality, time and cost etc. against their real peers therefore to improve their performance. Benchmarking process diagram (Bencharmarking, 2006) There are two types of benchmarking: Informal and Formal benchmarking. Here I would only talk about formal benchmarking, which consists: Performance and best practice benchmarking. Performance benchmarking involves comparison of the organizations financial status (such as expenditure, cost of labour, adherence to budget, cash flow, revenue collected etc.) and non-financial measures (such as staff turnover, budget processing time, complaints etc.). Through benchmarking, the organization can recognize whether is being a leader or it is far behind in the market. For example, by comparing the income with the organization itself to the industry, the organization can know whether it is making too small profits or there is still more rooms to grab more profits. These processes involve identifying, capturing, analysing and comparing, the organization gains knowledge to know its status well enough which leads to better business strategies and responding human resources practices. The CONNECTION BETWEEN HRM STRATEGY AND ORGANIZATIONAL PERFORMANCE Human resource is considered the most important factors to gain and sustain competitive advantages for organizations. In order to achieve this, the human resource management practices need to be aligned within themselves (internal fit). The human resource management also need to be aligned with the organizations strategy (strategic fit) (Lamboij, Sanders, Koster and Zwiers, 2006). Human resources strategy should always match the business strategy. It should be flexible, compatible, adoptive, integrated, and effective to the organizational changes. The goals of HR strategy process are strictly concerned with the managing people effectively which can assist in the achievement of organizational objectives. The best fit human resource strategies that help the organizations to gain and sustain competitive advantages should be: Invest in people to increase capability and align skills to the organizational needs through on-the job and off-the job training and further educations. Providing training and development, job security and satisfaction are key human resource techniques essential for high performance. Acknowledge the organizations identifies and the knowledge/attitudes that require to meet the organizational goals and satisfy the customers. Define and promote the behaviours and positive attitudes required for organizational success and encouraged, valued and rewarded them. The better employees know what to expect from them, the more they behave cooperatively towards their co-workers and their supervisors. HRM provides professional conduct guides that apply to from hourly employees up to top management to determine business related acts or behaviours are right or wrong. Appoint right employees with the right skills/abilities to do the right jobs to let them feel fulfilled and challenged. Gain employees commitment and loyalty to the achieve organizations missions and goals. ETHICAL CODES OF CONDUCT/BEHAVIOUR IN HRM STRATEGY There are a number of reasons why developing a workplace code of ethics is crucial. Workplace ethics is the moral conducts of behaviours developed by a place of business to determine what is expected of employees in a particular settings. Managers play the key role to take responsibility for determining and enforcing the acceptable and expected standards within their organizations. Workplace ethics set the rules of conduct for everyone at a particular business environment. It helps everyone to know what is encouraged/expected or inappropriate at work. If everyone is clear on what kind of behaviours are expected and what is unacceptable, employees are able to be point out when there are some actions are out of the lines. Workplace ethics also ensures that employees are treated equally and they always have rights to speak for themselves. Workplace ethics helps to enhance reputation by gaining consumers to think that the organizations are somehow better than their competitors. More impo rtantly, the ethical standards/values are shared and known within the organizations by the entire staff, the environment will be conductive to values-driven behaviours, such as values that can guide decision making and discussion and information sharing; values can help to enhance a sense of commitment to the organizations and therefore, are an important part of high commitment management. Values can improve the all the relationships within and outside the organizations. For example, within the organization, between the organization and its workforce, values and ethics codes identify the attitudes towards equal opportunities and diversity; Between management and employees, value and code ethics guide the managers to maintain a professional relationships with employees, and to identify the importance of trust, respect and equality; Between employees, values and ethics codes identify what sort of behaviours are expected among employees. Outside the organization, values and ethics and make an organization stand out among other competitors to its customers and consumers (The Association of Business Executives , 2008). Indeed an organization that has good value and ethics code can impress its customers with their attitudes, the responsibilities they have towards the social responsibility and the views of the environment, etc. THE ETHICAL IMPLICATIONS OF STRATEGIC HUMAN RESOURCE MANAGEMENT Human resource managers are in a key position to ensure that ethics codes management is applied through the whole organization. Communications and training programmes are essential. And managers need to make decisions ethically to determine business-related acts or behaviours are right or wrong. Business ethics can provide businesses with moral guidelines in conducting their affairs. Managers often face ethical dilemmas in the workplace but they may not aware of it. On reason is the manager is not trained in ethics so it is difficult to know when an ethical issue exists (Mintz, 2011). The first step in making ethical decisions is to be sensitive to identify the unethical signposts in question. Determine whether your decision harms one or more parties while benefiting others. Managers need to be aware that ethical decision making causes the consequences of the actions on others the stakeholders in the specific situation. The next step is to identify alternative choices and actions to evaluate them in the ethical way. Be sure to follow the laws, regulations, practices and company policy including the code of conducts. From an ethical perspective certain guidelines apply such as dont violate anyones rights; be fair-mined in deciding how best to resolve the dilemma, always follow basic virtues including honesty, integrity, reliability and being responsible and accountable for ones actions (Mintz, 2011). After evaluating the alternatives from the ethical perspective, managers need to know for certain how the potential decision might affect the stakeholders. It should create trusting or even legal problems/reputation damage among employees and top management. The last step in ethical decision-making is the most difficult one. It takes a lot to carry out an ethical decision with ethical action. It could be the case that the ethical decision and ethical action would actually do harm to the company reputatio n or other employees image among the organization. For example, if sales A found out that sales B, one of the top sales in the company, misleading customers a bit regarding the product (not a serious mistake) in order to get more sales. In this case, should sales A reports to the top management straight away or just pretend nothing happen? If reports to the top management, they may likely not do anything. Or they would think sales A is just getting jealous with sales B, which will lead them to think that sales A is not the type of guy that they want to keep for long term. Or the top management invest in the detail and find out the truth and they have to fire sales B, which the consequence will be the company lost a top sale and some big customers therefore it effects the organizations reputation and selling targets. One of the the rational way to deal with this unethical issue will be whistle-blowing. Sales A could make an anonymous complain or letter to report this unethical behavi our explain the behaviour or issue in detail as well as how the issue should be resolved. Nowadays organizations have employees from different culture background. One thing managers need to ensure that they do not discriminate unfairly in their decisions or actions towards employees, either before or during the employment. Organization should provide equal opportunities to everyone within the organization. Managing cultural diversity is never easy. Recognising the behaviours of discrimination is the first step towards establishing equal treatment working environment. All in all, the responsibilities of good managers in making ethical decisions are: Be sensitive with the ethical issues in working environment Be clear with the responding consequence followed by the ethical decisions/actions Identify company policy, code of ethics conducts and carry out the ethical actions TRAINING METHOD IN WORK PLACE Training in an organization can be divided to two broad types. They are on-the-job trainings and off-the job trainings. With on-the-job trainings, employees receive trainings while they are at work. In this way, employees are conducting and learning when they are working. On-the-job training gives employees motivation to start the job. Some reports indicate that people learn more efficiently if they learn hands on rather than just listening to the instructors. Example: New engineers could work with experienced engineers. They could ask questions about the machines and the tools they are operating on, the problems they may come across the usual solutions to them etc. Instructors need to make the plan for what should be taught, and how much time spend on it, and after the trainings employees will informed about their progress. The main methods of on-the-job/off-the-job training included: Demonstration / Instruction Showing on site to the trainers specifically how to get the job done. Coaching a more detailed and intensive method of training that involves a close working relationship between the experienced trainers and the trainees. Coaching gives trainees the chance to ask questions and receive honest answers. Lectures Lectures usually take place in a classroom-format. Giving lectures supply huge amount of information to a lot of people in a short amount of time. But lectures could get boring and trainees lose interest in it. Group discussion Group discussion is most likely to take place in a classroom where a group of people discuss issues. Group discussion can allow employees to ask questions and provide ideas for the management. Comparing to lecture, it gets more involvement from the employees, and managers can heave the voice from the employees. Role playing Role playing allows employees to act out issues that could occur in the work place. Role playing can be effective in connecting theory and practice. There are many methods of trainings. The key is to find the best training method to suit the actual situation. Assess each training method implemented in the organization and get feedbacks from trainees. Then decide to adopt the most effective method to specify the training programme (Silva, 2011) FURTHER TRAINING AND DEVELOPMENT These days for every business their goal is to stay competitive in the market. And highly skilled, motived and committed staff is the key factor to achieve that goal. Further-training widens employees skills and acknowledge, and therefore enable their personal advancement to contribute more to the organizations performance. Providing career development helps to motive employees and gain their commitment. In details, firstly, training and development helps in maximizing the human resource which further helps the organization to achieve organization goals as well as their personal goals. Secondly, training and development helps to provide opportunities to broaden employees knowledge, increase their skills, improve their personality even. Thirdly, training and development helps in increasing the productivity of the employees that helps the organization further to achieve its long-term success. Fourthly, training and development helps building the positive attitudes, good team spirits, and friendly working environment among the organization. It also helps improving the quality of work and work-life. Last but not least, training and development helps in the organization development. For example, the organization gets more effective decision making and problem solving with dedicated and skilled staff. Training and development helps in developing leadership skills, employee motivation, loya lty, positive attitudes, good perceptions between managers and employees. CONCLUSION Human resource is the most valuable resource to gain and maintain competitive advantage for organizations. From above we know that HRM impacts greatly on organizational performance. There are available tools such as balanced scorecards and benchmarking to measure the effectiveness of HRM. In workplace, unethical issues are inevitable and ethical codes of principles are necessary for every company. Mangers need to make ethical decisions and act on them ethically. Training and further education improves employees skills and abilities therefore enhance the organizations performance greatly.