How Britain Should Move Forward With Respect For Its New...

Brexit – How Britain Should Move Forward with Respect to its New Independence from the European Union On August 24th, 2016 at the Heritage Foundation, a panel of speakers discussed the next steps on the road to Britain’s Independence from the European Union. The panel included Iain Murray, Vice President for Strategy at the Competitive Enterprise Institute and co-author of Cutting the Gordian Knot: A Road Map for British Exit from the European Union, Rory Broomfield, Director at the Freedom Association and the Better Off Out campaign and co-author of Cutting the Gordian Knot: A Road Map for British Exit from the European Union, Marian L. Tupy, Senior Policy Analyst at Center for Global Liberty and Prosperity, Cato Institute, and Victoria†¦show more content†¦According to Bromund, the Brexit vote was a landmark in Britain’s ability to regain its sovereignty and regulate its own domestic and foreign policies. Iain Murray began by explaining that the laws and regulations of the EU constitute a knot, one that the British must untangle itself from. According to Murray, Brexit could prove to be a disaster depending on how the British government chooses to move forward. He stated that for Brexit to be a success, the new British government must set out the vision of an open and welcoming UK, which means open trade and markets with the entire world. The British Government must invoke Article 50 of the Treaty of the European Union as a matter of adherence to international law, which will begin negotiations between the UK and the European Council regarding the withdrawal. Murray remarked that these negotiations will include the phasing out of the application of EU programs to the UK, the status of trade arrangements with third parties, and the status of UK and EU nationals resident in the other jurisdictions. Domestically, he suggested repealing undesirable EU laws and regulations, while keeping t he regulations of value. Murray proposed a Royal Commission on Regulatory Reduction with the targets of reducing EU generated regulation by 25%, suspecting it could reduce regulations significantly within five years of Brexit. He signified that the UK cannot apply for membership to the EEA because it brings with it a significant

Why Npv Is the Best Method for Project Appraisal Free Essays

A rational capital budgeting functionality should answer two major questions. First is that, whether one particular project is a good one? Second, if we get more than one available project opportunities, but we should choose only one of them, which one should be that â€Å"one†? In real life we very frequently come across with question like whether to pick up a lump some payment of retirement account accumulated during years or receiving monthly retirement pensions until the rest of our life. In this case, NPV is the most appropriate answer out of two or three most widely used techniques in capital decision making. We will write a custom essay sample on Why Npv Is the Best Method for Project Appraisal or any similar topic only for you Order Now While doing so we also should keep in mind two major features of NPV: 1) in monetary terms, NPV is the difference between today’s market value of the investment and its original cost. 2) a financial manager should always act on behalf of the interests of shareholders through distinguishing and picking up projects with positive NPV, since it’s very clear that the ultimate target of any investment is the maximization of owners’ wealth. Another major characteristic of NPV is that they cannot be straightforwardly originated in the market, so they need to be estimated. Since there’s always the possibility of a poor estimation, financial managers need to use a number of other criterions for project evaluation for additional information regarding whether or not an investment has a positive NPV indeed. (fundamentals corporate finance) Internal rate of return and payback period are the major evaluation tools used by supervisors as an alternative to NPV. It might be feasible to use mentioned methods during evaluation process as well, however each of these methods has very significant shortcomings. For example: Major drawback of IRR is that it states the result in terms of percentage rather than through monetary amounts (variances in scale). Comparison through only percentage results while considering the overall purpose of maximization of shareholders’ wealth can be a misleading approach during evaluating investments. (Atrill/McLnaey) Then when assessing mutually exclusive projects IRR rule can lead to an incorrect decision making, due to its reinvestment assumptions. The assumption of reinvestment of proceeds derived from the project supports the consideration of superiority of NPV over IRR. According to the assumption if NPV is accepted then the cash flows derived from the project could be reinvested maximum as the cost of capital. But IRR assumes that all cash flows from the investment can be reinvested with the same IRR of the original project. Theory states that, a firm should take all projects which a return that exceeds the cost of capital but any other available funds could only be reinvested at the cost of capital and this assumption is consistent with NPV approach mentioned. drury) Major shortcomings of payback period can be concluded as 1) ignorance of cash flows beyond the payback period, 2) its failure to contribute to the owners’ wealth while it underlines taking projects that recover original costs most quickly and 3) its ignorance of time factor. For instance: If one borrows a student loan which has a payback period of 13 years, the full amount of the loan is due 13 years after the first payment, which occurs on an agreed-upon date. Over the course of the payback period, a borrower must either pay back the loan with his own finance take out a different loan to pay off the first. As a conclusion I would like to stress that, during project evaluation two essential facts should be considered thorugh a well-grounded method of assessment. The first one is the rule â€Å"cash is the king† (cash can be invested anyway or another when it’s available) and the second one is the time value of money. This suports the fact that the money is to be invested immediately where it could result in capital gain and. Then since purchasing power diminishes year by year due, the most correct method of the capital budgeting is the one that combines both the risk,inflation and time factors such as NPV. (management acc for business decisions) How to cite Why Npv Is the Best Method for Project Appraisal, Papers

Performance Management of Lawyers Staff-Free-Samples for Student

Question: Discuss about the Performance Management of lawyers Staff working at the Attorney General Office (AGO). Answer: Introduction Performance management has been a major part of the business strategy of the organizations in the contemporary organization. The performance management system mostly includes the employee development and the performance appraisals which are two of the significant concerns of the human resource departments. However in reality most of the organizations suffer from several flaws in this department, where the managers and the employees lament regarding their ineffectiveness on a regular basis. In a recent survey in Australia, around forty percent of the entire employees stated that the systems in their organizations had established clear goals regarding their performance within the organization, generate sincere feedback or utilized the technological advancements for helping the employees in improving their performance (Van Dooren, Bouckaert. and Halligan2015). In most cases the management system of the organizations indicate the performance management system has been designed poorly, ho wever, not only the poorly designed processes and tools cause complicatedness, it is also due to the fact that in most of the organizations, the performance management system is personal and it is quite a threatening procedure for the employees and the managers. Similar thing has happened in the chosen organization where the managers are not informing the employees regarding their poor performance as they themselves know that the employees are not happy with their job. There are numbers of organizations where the managers do not provide honest feedback and have discussions with the employees due to their fear of damaged relationship within the organization as they mostly count on these individuals for completing the work (Buckingham and Goodall 2015). This report will trigger this very issue of performance management of the staff lawyers who are working at the Attorney General Office (AGO). This study will also demonstrate the relevant theories and models on this issue and after dra wing necessary sources for analyzing the issue, this essay will also recommend the possible changes that can be made within this organization. Concept of Performance Management According to Seuring and Gold (2013) the term performance management refers to the continuous process of identifying, measuring and developing performance in organizations by linking each individuals performance and objectives to the organizations overall mission and goals. It is an ongoing procedure that includes an infinite procedure of setting fixed objectives and goals for the employees, observing their performance and giving and at the same time receiving feedback and providing necessary coaching to the underperforming employees. Van Dooren, Bouckaert. and Halligan (2015) states that, The performance management also needs the managers to make sure that the outputs and activities of the employees are congruent with the goals of the organization. At the same time, the entire procedure of performance management also requires to gain a competitive advantage for the organization. Therefore it creates a direct connection between the organizational goals and the employee performance al ong with making the contribution of the employees explicit to the organization (Mone and London 2014). It should also be labeled that there is a slight difference between the performance appraisal and the performance management. A performance appraisal system only includes the evaluation of individual employee at least once in a year without making any effort of providing honest feedback about their performance within the organization and mentoring the underperforming employees. However, the performance appraisal is a significant part of the performance management procedure, but it is not the whole system. The performance management also includes creating transparent job descriptions and the plans for employee performance along with the performance indicators (Buckingham and Goodall 2015). It basically sets the platform for the employees for getting rewarded by aligning the objectives and mission of the organization with the individual accomplishments of the employees. Figure 1: Performance Management System Source: Buckingham and Goodall 2015 Relevant Theories of Performance Management There are numbers of motivational theories which are utilized for improving the performance management. Goal Setting Theory, Expectancy theory, Social Cognitive Theory, Control Theory are the major ones that are used for the performance management within the organization. The theories are discussed below: Goal setting theory This theory states that the willingness of working towards accomplishing the goals is the primary motivation of the job. This theory includes two of the main eventualities, those are: Self efficiency and Goal commitment. The self efficiency is the faith and self confidence of the individual employees that he or she has the required potential to perform certain task. This theory also presumes that the employee requires being committed towards the goal for not leaving in midway (DeNisi and Smith 2014). Specific and difficult goals will lead the employees to the higher performance compared to the nonspecific vague goals. In the chosen organization, it can be seen that around 80% of the employees do not meet their deadlines and target. This may be because of the reason that they do not have specific goals. Therefore they are not at all committed towards their goals either. Figure 2: Goal Setting Theory Source: DeNisi and Smith 2014 Control Theory This theory deals with the behaviors of the inputs and the modification of the behavior with the help of feedback. The primary objective of the theory is controlling the system while the output of the system is the desired signal of the control. Therefore this theory can be referred as the cybernetics or the feedback controls (De Waal 2013). It can also be described in the self regulating terms where the ongoing procedure is aimed at the reduction of the discrepancy standard of the behavior and the impacts of the actual behavior. In Attorney General Office (AGO), the employees are never given feedback from the higher management. Even if there are poor performers, the management taken no actions for them as well. This has affected the well performing employees to a great extent. Figure 3: Control theory Source: De Waal 2013 Social Cognitive Theory This theory entails to the theoretical perspective where the learning is done by observing. This theory is mostly grounded by the few basic assumptions. Firstly, this theory says that the learners can acquire the knowledge and behavior by observing a model where the model can be considered as the senior employee. According to Pollitt 2013 this theory also says that the learning is also an internal procedure which may or may not turn into a behavior because it will not occur right away. However the behavior can be goal directed as well. Therefore it can be said the motivation of learning is influenced by the three major factors, the thoughts of performer, the work environment and the performance of the individual. Therefore, strong performance of the employees will require more positive beliefs of efficacy. In Attorney General Office (AGO), the employees do not get any model to look up to, rather around 80% employees are not happy with their jobs. They also do not have any integrated performance appraisal. This can be the primary reason for employees leaving the organization after a certain point of time. Figure 4: Social Cognitive Theory Source: Pollitt 2013 Other than these theories, the concept of Henry Fayol has influenced several organizations to shape their work methods. Fayol has stated that there are five elements in the management. Those are: Planning: Setting the aims and objectives and the policies, strategies and procedures for achieving them. Organizing: Setting the jobs for achieving the objectives. Along with that, task allocation to the individuals or the groups for empowering the employees who are responsible for the specific jobs (Van Dooren, Bouckaert. and Halligan 2015). Commanding: Instructing the employees for carrying out the task. Coordinating: Making sure that there is only one shared and common approach for all the groups for meeting the objective and aim of the organization. Controlling: Making sure that the performance of each individual fits to the plan and it can also be corrected wherever it is necessary (Budworth, Latham and Manroop 2015). These five management theories are still relevant in the contemporary world for improving the performance management within the organization. Peter Druckers work also followed the work of Fayol and he also determined the five categories of the operations of management. Those are: Setting the objectives of the organization which is followed by the organization of the senior managers for making the objectives into the targets. Organizing the entire workload by dividing it into comparatively manageable jobs and activities. Motivating the employees which involve the communication with the employees along with creating the suitable conditions so that the target can be achieved (Van Dooren, Bouckaert and Halligan 2015). Measuring the performance by comparing their performance with the targets Developing the people so that they can utilize their talents accordingly. However both the Drucker and Fayol had completely different opinions regarding the role of the employees. Considering Fayols work, it can be said that he always considered the employees to be someone who can do whatever is told to them. On the other hand, Druckers theory was about empowering the employees and providing them the chance of using their talents and skills while the managers occupy the role of coaching and assisting the employees. Performance Management and Employee Development The term performance management is closely related to the employee development within any organization. Even if apparently performance management is an objective setting method of performance appraisal procedure, an honest performance management process should involve all of these procedures. As stated by Budworth, Latham and Manroop (2015) the idea of performance management is significant in the system of the organization in order to manage the employee performance, organizational performance along with integrating the organizational management with the concept if employee performance. The concept of performance management involves various scrutiny stages which are linked to evaluating the human resources and the organizational performance. Performance management helps the organization to comprehend the effectiveness of the employees. This systematic procedure helps both the employees and the organization itself. It helps the employees by providing individual feedbacks and helps the organization to collect the organizational data that can be utilized in the future planning of human resources and the program evaluation. According to Mone and London (2014) performance management is a continuous process for recognizing, assessing and further developing the employee performance within the organization. The initial stage of this procedure is to gather the necessary data through systematic observation and not only for measuring the present performance of the employees, but also for providing honest feedback to the employees so that they can improve their performance in future. The main purpose of the performance management is to measure the improvement of the employees by differentiating their performance level, determine their training requirements, authenticate the rewards and identify the particular employees for further promotion. The performance management system is an integral part of the human resources practice therefore it has been organized that there shou ld always be a positive link between the strategic human resource practice and the employee performance. As per Wolpert et al. (2014)s view, the progressive practice regarding human resources include the staffing in a selective way, training and compensating them in a way that is related to the improvement of organizational performance. In any organization, the performance management procedure begins with setting goals. These goals tend to define the method the employees will aim for achieving the organizational objectives. The goals of the organization are the basic criteria of planning the performance, appraisal, improvement and the reward system. Wolpert et al. 2014 stated that, without such objectives and goals, the performance of the employees will not be able to contribute to the organizational performance as well. The goals of the organization should also focus on the resource they have and the time of the organization and the individual have for a certain job. Without these common goals, the employees will move to various directions and they will not be able to collaborate at a common point. According to Kerr and Hayward (2013) there should also be performance appraisal so that the employees realize that their performance is being recognized by the organization. A recent study also indicated that the perform ance management system has a significant and positive effect on the employee performance. Other than that, the competitive advantage will be strengthened through the practices of performance management which will also enhance the motivation for the employees (Wolpert et al. 2014). The appraisal system acts as an assessment system for the employees which can help the employees in enhancing their performances and can distribute the rewards on the basis of their performance. Issue of Performance Management in the organization The issue in the concerned organization, Attorney General Office (AGO), is that most of the employees are not meeting their deadlines even if they are working overtime. Within this organization, the primary work of the attorney general is to represent all the state ministries and the departments at the court and to provide the legal opinion to the ministry. The attorneys who are currently working at AGO are the civil servants; therefore they are under the rules of civil service. There are approximately twenty five lawyers at the Attorney General Office at the present time. It has been seen that around eighty percent of them do not meet their deadlines even if they work more than their allotted time. The management has also noticed that around seventy percent of the attorneys are not happy with their work. They consider that their performance management is unfair as they have to overwork. The data also shows that around eighty five percent of the lawyers do not stay in Attorney Genera l Office for more than three years due to their dissatisfaction regarding their work. This issue has been a major one for a long time in Attorney General Office. The employees are not loyal towards their work and they tend to underperform most of the times. Cause of the Problem Considering the current issues at the Attorney General Office, it has been recognized that the performance management in below the average. There are not capable personnel in the management of the organization to set the specific performance standard and control the performance of the employees, therefore it had led to weak performance and absence of employees. The employees have also taken numbers of sick leaves. The employees are also unaware of their particular positions within the organization or where exactly they stand considering their performances for the organization. This is also because there is no such performance appraisal procedure in the organization. The performance appraisal happens once in every six months but the employee only gets the information regarding his or her performance but they do not get to know that against the target of the organization. In this organization, if the employee does not score more than eighty five percent within every six months, he or s he may also lose the promotion scheduled in every two years. In addition to that, there is not such integrated strategic approach for the performance appraisal as well. Even if the procedure is scheduled in every six months, the organization mostly utilizes the outdated methods which often provide unfair result and those are not capable of providing adequate success for the organization. For instance, the marking criteria of the organization may allocate particular marks for doing particular tasks, but the employees are most of the times allocated tasks which are out of their job descriptions. For such reasons the employee is given low marks in that category for the obvious reason, however this is a sheer result of unfair means within the organizations, Therefore this procedure does not really bring success for the organization as the employees are not much motivated with the performance management and the performance appraisal procedure. The organization also does not set any kind of common objective and vision, therefore it has also been recognized that the employees tend to become confused regarding their purpose within the organization. There is no such common vision as well. There is also a psychological issue with the working timing. As the work time ends at 2 p.m., the employees who work after the scheduled time, they are mostly considered to be the hard working ones, whereas the ones who leave sharply at 2, they are considered as not being much devoted to their work. The employees are also not given honest and timely feedback for their job. The line managers do not make much effort for developing the employees who are underperforming; rather they tend to highlight their underperformance. They also do not have sufficient time for managing the underperforming employees. Recommendations of the problem Considering the issues in the Attorney General Office, this study will recommend some solutions to it. There are some serious lacks within the performance management system in the organization as their system is below the average. The recommendations in this situation are as follows: Upgrading the technical system The organizations should upgrade its entire performance management system. It can be done by using the contemporary guideline or criteria or any specific written criteria. They should utilize the modern tools so that it does not produce wrong results. For instance, the organization can segment the employee lawyers in different departments according to their job descriptions and their academic specialization. Therefore, the organizations would be offering the fair jobs to the employees so that they are given tasks according to their specializations. This will also motivate the employees because they will feel happy and content with their job. Moreover, this will bring success to the organization. Creating specific vision and mission The organization should set their specific mission and vision, so that the employees have a common vision. They also should have it as they are not confused with their purpose of the job and they can all work together for achieving the same goal. Performance standard The organization should have a definite system to set the performance standard. This will make the organization capable of controlling the employee performance. Therefore the organization will easily be able to know if there is any employee with continuous low performance rate. In this way the organization will be capable of identifying the employees who will require the further mentoring and coaching Honest and regular feedback The organization should make sure that the senior management provides continuous and honest feedback to the employees. For this reason, they have to conduct the performance management procedure after a regular span of time. Therefore, the management can provide regular feedback to the employees. This will make the employees aware of their position within the organization and they can work for their future improvement. Deadline of the jobs The employees should have regular deadlines. They should also have fixed numbers of the deadlines, they have to meet. In this way, the employees will know their workload and they can work accordingly. This will also provide the employees their performance objectives which can be worked together as well. Performance rating The organization should rate thee performance level of individual employees and as a groups using certain definition. They should judge the performance of the employees against the deadline or the fixed target, so that they can understand the level of the employee performance on a regular basis. The factors that should be fixed for determining the employee performance are: Job description Rating Administration: Showing effectiveness in the planning of the task Efficiently handling and organizing the activities Eliminating the pointless activities Exceeds Expectations Meets Expectations Below Expectations Unsatisfactory None of the above Teamwork: The rate of getting along with the coworkers Respecting the employee rights for others Showing corporate spirit Exceeds Expectations Meets Expectations Below Expectations Unsatisfactory None of the above Decision Making Effectualness of comprehending the possible problems within time Make solutions of the issues Taking practical decisions Exceeds Expectations Meets Expectations Below Expectations Unsatisfactory None of the above Communication with others Effectively listening to other employees while they express their ideas Writing and speaking ability while managing Staying within budget Exceeds Expectations Meets Expectations Below Expectations Unsatisfactory None of the above Knowledge of the work Considers the level of skills of the employees Understanding all the phases of thee takes and provides feedback to the employees honestly. Exceeds Expectations Meets Expectations Below Expectations Unsatisfactory None of the above Review their performance The organization should prepare the performance factors which will be responsible on reviewing the performance of the employees. These performance indicators will be fixed for each job description and will help the organization in evaluating the work performance of each of the employees. The performance rating definitions can be like this: Performance being superior continuously Outstanding Performance being above the job descriptions on a regular basis Exceeds the expectations Performance being dependable and competent on a regular basis Meeting the expectations Performance failing to meet the requirements of the job frequently below the expectations Performance being unacceptable on a regular basis Unsatisfactory Contribution to the organization The organization should fix the performance indicators; therefore the senior management should always provide the honest feedback to the employees. This will make sure that the employee knows about their individual contribution to the organization. Therefore, the organization will also get to know which employees will require more mentoring and coaching. The organization should also fix a team for continuous training and development of the employees. Motivate the employees The organization should adapt the necessary tools for motivating the employees. However, in order to do that, they should not exceed the allocated budget as well. Taking step for the poor performers The organization should also take the effective steps for the poor performers. If an employee has been showing poor performance for a long time they should be sacked. However, they should give a legal warning to the individual employee previously. Conclusion In conclusion, it can be said that, there is a constant link between the organizational performance and thee performance management practices. Therefore the performance management practices would help the organization in achieving the sustained growth. The study has shown that the organization should address the issues within organization immediately and take actions for it. There should also be a performance appraisal procedure which can determine the position of the employees within the organization. After that, the study has also recommended few measures that could be taken for improving the existing performance management system in the Attorney General Office Reference List Albrecht, S.L., Bakker, A.B., Gruman, J.A., Macey, W.H. and Saks, A.M., 2015. Employee engagement, human resource management practices and competitive advantage: An integrated approach.Journal of Organizational Effectiveness: People and Performance,2(1), pp.7-35. Barrick, M.R., Thurgood, G.R., Smith, T.A. and Courtright, S.H., 2015. Collective organizational engagement: Linking motivational antecedents, strategic implementation, and firm performance.Academy of Management Journal,58(1), pp.111-135. Buckingham, M. and Goodall, A., 2015. Reinventing performance management.Harvard Business Review,93(4), pp.40-50. Budworth, M.H., Latham, G.P. and Manroop, L., 2015. Looking forward to performance improvement: A field test of the feedforward interview for performance management.Human Resource Management,54(1), pp.45-54. De Waal, A., 2013.Strategic Performance Management: A managerial and behavioral approach. Palgrave Macmillan. DeNisi, A. and Smith, C.E., 2014. Performance appraisal, performance management, and firm-level performance: a review, a proposed model, and new directions for future research.Academy of Management Annals,8(1), pp.127-179. DeNisi, A. and Smith, C.E., 2014. Performance appraisal, performance management, and firm-level performance: a review, a proposed model, and new directions for future research.Academy of Management Annals,8(1), pp.127-179. Gerrish, E., 2016. The Impact of Performance Management on Performance in Public Organizations: A Meta?Analysis.Public administration review,76(1), pp.48-66. Jain, A.K. and Moreno, A., 2015. Organizational learning, knowledge management practices and firms performance: an empirical study of a heavy engineering firm in India.The Learning Organization,22(1), pp.14-39. Kerr, E.A. and Hayward, R.A., 2013. Patient-centered performance management: enhancing value for patients and health care systems.Jama,310(2), pp.137-138. Kinicki, A.J., Jacobson, K.J., Peterson, S.J. and Prussia, G.E., 2013. Development and validation of the performance management behavior questionnaire.Personnel Psychology,66(1), pp.1-45. Mone, E.M. and London, M., 2014.Employee engagement through effective performance management: A practical guide for managers. Routledge. Moynihan, D.P. and Kroll, A., 2016. Performance management routines that work? An early assessment of the GPRA Modernization Act.Public Administration Review,76(2), pp.314-323. Pollitt, C., 2013. The logics of performance management.Evaluation,19(4), pp.346-363. Rothaermel, F.T., 2015.Strategic management. McGraw-Hill Education. Seuring, S. and Gold, S., 2013. Sustainability management beyond corporate boundaries: from stakeholders to performance.Journal of Cleaner Production,56, pp.1-6. Sun, R. and Van Ryzin, G.G., 2014. Are performance management practices associated with better outcomes? Empirical evidence from New York public schools.The American Review of Public Administration,44(3), pp.324-338. Van Dooren, W., Bouckaert, G. and Halligan, J., 2015.Performance management in the public sector. Routledge. Vuki?, V.B., Bach, M.P. and Popovi?, A., 2013. Supporting performance management with business process management and business intelligence: A case analysis of integration and orchestration.International journal of information management,33(4), pp.613-619. Wolpert, M., Deighton, J., De Francesco, D., Martin, P., Fonagy, P. and Ford, T., 2014. From reckless to mindfulin the use of outcome data to inform service-level performance management: perspectives from child mental health.BMJ Qual Saf, pp.bmjqs-2013.

Senegal - An In Depth Study Essays - , Term Papers

Senegal - An In Depth Study Senegal is a republic located in western Africa and has Dakar which is its largest city as capital. On the northern border is located Mauritania, on the east is Mali and on the Guinea. Senegal is also bordered by the Atlantic ocean on the west. Located in the center of the country is the small republic of Gambia. The county is pierced by the River Gambia. (see figure: 1) Figure 1 Senegal primarily is made up of a large plain. The only real exceptions to this are in the south east where relatively high elevations exist. There are only a few rivers of any reasonable size in Senegal, these include; the Saloum, Gambia, Casamance and of course the Senegal which runs along the northern border of the country. Like all rivers, these recess during dry seasons and surge forth during wet seasons. Like most other countries of this region in Africa, Senegal has a vast multitude of climatic regions. These range from dry desert to a wet tropical zone in the southern portion of the country leaving the dry region to the north. There are two distinct seasons; the dry season, and the rainy season. The latter lasts from July to October in the north. (see figure: 2) Figure 2 Here, the rainfall averages 350 mm . In the south the season starts a month later in June but ends as it does in the north in October. In the north the average yearly rainfall averages 1525 mm . In January the average temperature is 22 degrees centigrade and in July it averages at 28 degrees centigrade. In Senegal the citizens to indeed have to endure very diverse climatic conditions. Figure 3 Figure 4 As mentioned before the northern portion of the country is dominated by very dry desert like conditions while the south is a very wet region. The northern portion of the Country is part of the Sahal which is a buffer for the wetter southern part of the country against the Sahara which is located to the north of the country. In the Sahel the vegetation resembles that of the movie The Lion King in that it consists primarily of savanna grasses with random outcroppings of small stunted shrubs (see Figure: 3). As you move south towards the Gambia trees become more common. Further south still, there are actual swamps and dense forests. In these forests the typical tropical woods can be found including mahogany, palms and bamboo. In the Gambia and the others rivers as well crocodiles and hippopotamuses can be found. Other animals such as elephants can be found in the eastern portion of the country. Senegal's infamous varieties of snake include the cobra and the boa constrictor. Senegal possess many minerals and other natural resources. Among these is Senegal's principal exploited mineral resource, phosphates.( see figure:5) Iron ore is also present I but it has not yet been exploited due to a lack of accessibility. In the 1970's deposits of both natural gas and petroleum were located off the western coast of Senegal. Figure 5 Senegal's economy is based primarily on agriculture. The soul of the agricultural economy is based on peanuts, literally. Although this is the case Senegal has a growing industrial sector which is the largest in West Africa. Senegal receives aid from France and other European countries through the World Bank. Senegal is starting to learn to budget, and is now only spending $700 million more than the country brings in every year. About 27% of Senegal's land is arable which is very inproportionate to the 78% of the population which relies on subsistence farming. Because of French colonization, Senegal is now the leading producer of peanuts in the world. These peanuts are primarily grown in the north-west but are also grown in other parts of the country. Peanuts and peanut oils constitute a significant percent of the yearly export earnings ranging from 29% in the 80s to 12% in the early 90s . Most of the land is Figure 6 devoted to the production of peanuts and great strides have been made recently to diversify the types of crops grown. (see Figure:6) Among the crops to

The Crimes of Scorecard Killer Randy Kraft

The Crimes of Scorecard Killer Randy Kraft Randolph Kraft, also known as the Scorecard Killer, the Southern California Strangler, and the Freeway Killer, is a  serial rapist, torturer, and killer who was convicted for the mutilation and deaths of at least 16 young males from 1972 through 1983 throughout  California, Oregon, and  Michigan. A cryptic list found at the time of his arrest linking him to 40 additional unsolved murders became known as Krafts Scorecard. Early Life Born on March 19, 1945, in Long Beach, California, Randolph Kraft was the youngest child and only son of four children born to Opal and Harold Kraft. As the baby of the family and the only boy, Kraft was showered with attention from his mother and sisters. However, Krafts father was distant, preferring to spend most of his non-working time with his mother and sister. Krafts childhood was mostly unremarkable. He was, however, prone to accidents. At the age of 1, he fell from a couch and broke his collarbone. A year later, he was knocked unconscious after falling down a flight of stairs but a trip to the hospital determined that there was no permanent damage. Krafts family moved to Midway City in Orange County, California when he was 3. His parents purchased a former Womens Army Corps dormitory located in a commercial zone within 10 miles of the  Pacific Ocean and converted the structure into a three-bedroom home. Although the house was modest, both parents worked to pay the bills. Early Education At the age of 5, Kraft was enrolled in the Midway City Elementary school. Although a working mother, Opal was was a member of the PTA, baked cookies for Cub Scout meetings, and was active at church, making certain that her children received Bible lessons. Kraft excelled at school where he was recognized as an above-average student. In junior high school, he was placed in the advanced curriculum program and continued to maintain excellent grades. It was during these years that his interest in conservative politics grew and he proudly declared himself a diehard Republican. By the time Kraft entered high school, he was the only child still living at home. His sisters had married and moved into homes of their own. Since both his parents worked and were not often around, Kraft was fairly independent. He had his own room, his own car, and money he earned working part-time jobs. Kraft seemed like a typical fun-loving kid. While he was academically gifted, Kraft got along well with his peers. He played the saxophone in the school band, enjoyed tennis, and was a founder and participant in a student club focused on conservative politics. Kraft graduated high school at the age of 18, ranking 10th in his class of 390 students. College Years and Homosexual Awakening During his final year of high school and unbeknownst to his family, Kraft began cruising gay bars. After graduating, Kraft enrolled at Claremont Mens College on a full scholarship where he majored in economics. His interest in conservative politics continued, and he often attended  pro-Vietnam war  demonstrations. Kraft joined the Reserve Officers Training Corps, and in 1964, was a staunch supporter of Republican presidential candidate Barry Goldwater. During his sophomore year of college, Kraft became involved in his first openly homosexual relationship. He also changed his political affiliation from conservative to left-wing liberal. (He would later explain his years as a conservative as merely an effort to be like his parents.) Although Krafts homosexuality was not a secret at Claremont, his family was still unaware of his orientation. In an effort to clue his parents in, Kraft often brought homosexual friends home to meet his family. Remarkably, they failed to make the connection and remained unaware of Krafts sexual preferences. While still in school, Kraft took a part-time job as a bartender at The Mug, a popular gay bar located in Garden Grove. During this time, Krafts sexual appetites flourished. He began cruising for male prostitutes at known pickup spots around Huntington Beach. In 1963, he was arrested after propositioning an undercover police officer but the charges were dropped because Kraft had no previous arrest record. Change in Lifestyle In 1967, Kraft adopted more of a hippie look. He let his hair grow long and started sporting a mustache. He also became a registered  Democrat and worked on the Robert Kennedy campaign. It was at about this time that Kraft also began suffering from recurring headaches and stomach pain. His family doctor prescribed tranquilizers and pain medicine- which he often mixed with beer. Between his bartending job, his own drinking and drugging, his sexual experimentation, and heavy political campaigning efforts, Krafts interest in academia declined. In his final college year, rather than studying, he spent his time getting high, gambling, and hustling. As a result, he didnt graduate on time. It took him eight additional months to earn a Bachelor of Arts in economics, which he received in February 1968. U.S. Air Force and Coming Out In June 1968, after scoring high marks on the Air Force aptitude tests, Kraft enlisted in the U.S. Air Force. He threw himself into his work and quickly advanced to the rank of Airman First Class. It was at this time that Kraft finally decided to come out to his family. His ultra-conservative father flew into a rage. While she did not approve of her sons lifestyle,  Krafts mother continued to show love and support for him. His family eventually came to terms with the news, however, the relationship between Kraft and his parents was never the same. On July 26, 1969, Kraft received a general discharge from the Air Force on medical grounds. He later claimed the discharge came after he told his superiors that he was gay. Kraft briefly moved back home and took a job as a forklift operator and also worked part-time as a bartender- but not for long. Relationships with Jeff Graves and Jeff Seelig In 1971, after deciding to become a teacher, Kraft enrolled at Long Beach State University. While there, he met fellow student Jeff Graves. Kraft moved in with Graves and they stayed together until the end of 1975. It was Graves who introduced Kraft to bondage, drug-enhanced sex, and threesomes. The open relationship between Kraft and Graves grew more volatile as time went on. They frequently argued. Kraft had grown less interested in cruising for one-night stands and was looking to settle down into a monogamous relationship. Graves wanted just the opposite. Kraft met Jeff Seelig at a party in 1976, about a year after he and Graves split up. At 19, Seeling, who worked as an apprentice baker, was 10 years younger than Kraft. Kraft took on the mantle of a mentor in the relationship. He introduced Seelig to the gay bar scene and taught him about cruising a nearby U.S. Marine base for partners to engage in threesomes. Kraft and Seelig advanced in their careers. Eventually, the couple decided to purchase a small home in Long Beach but after Kraft landed a computer job with Lear Siegler Industries, he began spending a lot of time away from home on business trips to Oregon and Michigan. Tensions between the pair grew. The age gap, as well as the disparity in their educational backgrounds, and general personalities differences began to take their toll. The couple split up in 1982. The Tip of the Iceberg: Krafts First Murder Charge On May 14, 1983, two California highway patrol officers spotted a car weaving down the road. The driver was Kraft. The officers signaled for him to pull over but he continued driving for a short distance before coming to a stop. When Kraft finally pulled over, he quickly emerged from the car and walked toward the patrolmen. He smelled of alcohol and his fly was open. After failing a standard field sobriety test, the patrolmen went to take a look at Krafts car, where they found a young man, his pants pulled down and barefoot, slumped over in the passenger seat. The victims genitals were exposed, his neck showed signs of strangulation marks, and his wrists were bound. After a brief examination, it was determined the young man was dead. The victim was identified as a Marine stationed at the El Toro Marine Airbase, 25-year-old Terry Gambrel. Gambrels friends later reported that the young Marine had been hitchhiking to a party on the night he was murdered. His autopsy revealed hed been killed by ligature strangulation, and also indicated that his blood contained excessively high levels of alcohol and tranquilizers. The Scorecard and Other Key Evidence During the search of Krafts vehicle, patrolman found 47 Polaroid photos of young men, all nude, and all appearing to be unconscious- or possibly dead. The photographs were likely viewed by Kraft as trophies he could use to revisit the murders. Perhaps even more alarming was evidence found inside a briefcase taken from the trunk of Krafts car that contained a list of 61 cryptic messages. Investigators came to believe the messages- later dubbed Krafts infamous scorecard- formed a list of Krafts murder victims. Further evidence gathered at Krafts apartment- including clothing owned by victims, fibers from a rug matching fibers found at murder scenes, and Krafts fingerprints were later linked to various unsolved murders. Police also found pictures next to Krafts bed matching three cold-case murder victims. Krafts Modus Operandi All of Krafts known victims were  Caucasian males with similar physical characteristics. Some were gay, some were straight. All were tortured and murdered but the severity of torture varied by degree from victim to victim. Most were drugged and bound; several were mutilated, emasculated, sodomized, and photographed postmortem. The severity of the violence his victims endured seemed to correspond with how Kraft and his lover were getting along at the time of the incident. When Kraft and his lover were on the outs, the victims would often pay the price. Investigators learned that Kraft often traveled to Oregon and Michigan while employed at an aerospace firm from June 1980 through January 1983. Unsolved murders in both areas coincided with the dates that Kraft was there. This, along with decoding some of Krafts cryptic scorecard messages, added to the growing list of Krafts victims. Possible Accomplice Some of the investigators working the case believed Kraft must have had an accomplice. As damning as the evidence was, they couldnt ignore the fact that many of the victims had been pushed out of a car traveling at about 50 miles an hour- a feat that would be next to impossible to do achieve alone. Jeff Graves became the  main person of interest. He and Kraft had lived together during the time that 16 of the known murders took place. Graves backed up Krafts statement to police about his whereabouts on March 30, 1975, the night that 19-year-old Keith Daven Crotwell disappeared. Crotwell and his friend Kent May had gone on a drive with Kraft that evening. Kraft supplied both the teens with drugs and alcohol. Kent passed out in the back seat. Kraft pushed Kent out of the car. Crotwell was never seen alive again. Witnesses who saw May being thrown from the car helped police track Kraft down. When questioned, Kraft maintained that  he and Crotwell went for a drive and that the car had gotten stuck in the mud. He said he called Graves to come help but Graves was 45 minutes away so he decided to walk and  find help. When he returned to the car, Crotwell was gone. Graves corroborated  Krafts story. After Krafts arrest for murder, Graves, then in the advanced stages of AIDS, was questioned again. He told investigators, Im really not going to pay for it, you know. Graves succumbed to his illness before revealing anything incriminating. The Trial Kraft was initially arrested and charged with the murder of Terry Gambrel but as forensic evidence linking Kraft to other murders piled up, additional charges were filed. By the time Kraft went to trial, he was charged with 16 murders, nine counts of sexual mutilation, and three counts of sodomy. Kraft went to trial on September 26, 1988, in what turned out to be one of the longest and most costly trials in the history of Orange County. After 11 days, a jury found him guilty and he was given the death sentence. During the penalty phase of the trial, the state called Krafts first known victim, Joseph Francher to  testify  about the abuse hed suffered at Krafts hands when he was just 13, and how it had impacted his life. Kraft is currently  on death row in San Quentin. In 2000, the California Supreme Court upheld his death sentence.

A Beautiful World

Seven years ago, I was on plane. The sky was full of darkness, but had speckles of light scattered all over the atmosphere. Looking down, I observed millions of buildings illuminating. I experienced a dropping feeling down in my stomach, and my ears were starting to ache. I pulled out a piece of gum and started chewing; we were about to land! Being in a plane for about twelve hours made me want to escape unless I slept the whole way. Entering the terminal, our family welcomed us. Our family was so excited to see us. When we arrived at their house, I went straight to bed. The next day I was awakened with the aroma of my aunt’s delicious cooking. She prepared eggs, beans with sour cream, fresh bread, fresh tortillas, and tamales! After breakfast my siblings and I climbed the long, cold cemented stairs to the roof, a place where we could examine the beautiful volcanoes in the distance, hundreds of houses all clustered together, markets, and a park. My aunt lived in the vivacious city. As we were exploring, we heard a sound coming from the house in front of us. We strolled to the front end of the house. Then, four boys about my age approached us, greeted us, and inquired millions of questions. That day my siblings and I played soccer and hide and seek with them. Those four boys became our friends. Guatemala, a beautiful world, provided my family and me with rich cultures.

Juvenile Justice Essay Example | Topics and Well Written Essays - 500 words

Juvenile Justice - Essay Example Failing to complete the program message or continuing it on a steady platform the ultimate outcome will be the message to be distorted or incomprehensive for the young adult. The quality of delinquency of preventive programs in the school system have been heavily correlated with the outright success of the program all together. When the program is not implemented completely and successfully the outreach of the program on youths is processed at a failing return. An example of a program would be any program where implementation is assessed by organization capacity, organizational support (training, supervision, principal support), program features - manuals, implementation standards, quality control mechanisms, and integration into normal school operations, local initiation, and local planning (D. Gottfredson and G. Gottfredson 5-7). Directing the message with the use of these characteristics can implement a more successful outreach within the school. Aside from delivering positive mes sages to youths there is the likely little or no contributions being made on behalf of the adolescent’s parents.

Family on Film Movie Review Example | Topics and Well Written Essays - 500 words

Family on Film - Movie Review Example In both of these movies, the directors show these mothers in different terms of success: Beth does not succeed because she cares too much about society, and Antonia and Danielle succeed because they are willing to break free from society’s constraints. In â€Å"Ordinary People,† Beth is the mother of Conrad and Buck. After Buck dies in a boating accident, Beth focuses a lot of pent-up guilt and blame on Conrad, and acts in a way that defies the expectations of what it means to be maternal. Mostly, people think of maternal nature as being warm and nurturing, abut Beth is cold and sarcastic towards Conrad, and berates him for being weak, just because he needs to see a psychiatrist about their dysfunctional family. Beth is fixated on the idea that the family should appear â€Å"normal,† and fit in to society. For example, when Calvin, Conrad’s father, lets it slip that Conrad has been seeking mental help at a party, Beth is furious, because this disrupts the idea of the normal family that she has strived so hard for (Ordinary, 1980). And when Conrad finally gathers the courage to tell Beth that he blames her for never visiting him in the mental hospital, she is still cold and sarcastic to him, using this as an opportunity to tell him once again how much more she loved Buck than she loves him.

Looking at Women Essay Example for Free

Looking at Women Essay â€Å"Looking at Women† by Scott Sanders was first published in spring of 1989 in the Georgia Review and was later reprinted in Sander’s essay collection titled â€Å"Secrets of the Universe† (1991). In this work, Sanders tells us his thoughts on how men look at women, hence the title; he explains to us that he feels that men turn women into things rather than people by objectifying their bodies. He goes into great detail about how a lot of women feel their role in today’s society is to exist for the pleasure of men and he questions how simple minded creatures we must be to fall for such things. Although I agree with his argument, I also see the other side of it. This could be the subject of a long drawn out debate, there is a much simpler way to approach it in that we get used to a certain way of thinking and it eventually becomes habit to look at a female and judge her, to make her feel as though she has to fit a certain image because she knows people expect that much of her, to make her want to dress and act a certain way for people to actually see her and so when she does a good job at it, she feels good. When a person is young, they look at things in an innocent manner. As they mature over time, they start to look at things in a different way. A guy for example, will start to notice things he didn’t before such as the way a girl walks, how tight her clothes are, the curves on her figure, and other things. And these of course, are all things he has seen before, just never in this light. So he continues to look and as that happens over time he get in the habit of searching for these fine details, even if he isn’t necessarily interested. Sander’s addressed that thought in Looking at Women when he stated that â€Å"what attracts our eyes and rouses our blood is only partially instinctual† (187) which implies that some of it is learned. The way men look at women over time has reached a point where it has become degrading and on some level can be disrespectful. The things we do as women to get men to look at us are not required to get the same end result, and this is also approached with in the text where it says that â€Å"The fraction of desire that leads to procreation is †¦ irrelevant† (Sanders 180). Sometimes men do look because they’re interested in the woman herself.. However most of the time, he will look and in his mind he has already have graded this woman on a scale of 1-10 without even realizing it because he’s so used to doing it. I think a lot of people would agree that females have always been painted as submissive, delicate things who are there to be dependant and cared for. We’re supposed to do â€Å"girly† things like paint our nails, cook, clean, and wear high heels while the men go out and get all the attention. We are portrayed as a â€Å"fluff pastry †¦ plastic figurine †¦ to achieve the status of art† (185). We are works of art though, we do not wake up with our faces painted and hair perfect – we have to make it happen and like true art, it takes time and effort. We are to be delicate and beautiful, something worth bragging about, a thing to look at and admire. With this type of thinking, we slowly become objects, instead of people. Scott Sanders poses the question, a few times in the story â€Å"Why †¦ do so many women decorate themselves like dolls?† (184). Upon further reading, we will come to see that the answer (qtd. in Le Deuxieme Sexe) lies within the text: we do it simply because â€Å"it is the most potent identity available to (us)† (Sanders 184). While it might be nice as a man to have a woman to take of you or even to have one dependant on you, it’s not what defines us as a species and it certainly isn’t the only role we are capable of playing. As this is the role we identify most with, we feel this need to be good at it. It is typically viewed as an immoral, degrading thing (trying to be sexy) but with a little bit of tweaking and experience (also stores such as Victoria’s Secret help), we can perfect it to where it then becomes a tool, a weapon, a trap. â€Å"Women need not make spectacles of themselves in order to draw the attention of men† (186), in other words we don’t need to dress up and put makeup on our faces or wear shoes with heels that prevent us from walking. We know we don’t and that if men really want to look, they will do so regardless of what we look like or what we’re wearing. Although, it’s easier to just conform to the role society as created for us. For some women it can even be fun, if they happen to be bored or insecure enough to crave that type of attention. They don’t see themselves as a pretty damsel in distress, rather a lion or a tiger with the strength, cunning, and speed needed to hunt and capture its prey. They can entice a man, and make him want more, make him crave it. She’ll draw him in with a false sense of security, because as a man, he naturally assumes he is in control. But he’s not, he’s just flying along and suddenly caught in a web. And just like that, like the lion pounces on the gazelle, he has fallen victim to â€Å"put-ons whose only purpose is in being taken off† (184). And just like that, the roles are reversed. Two spiked heels, a ton of lace, and one tube of bright red lipstick later, she is on top and he is an object she is toying with. He then becomes a trophy of what she is capable of, and what she has accomplished. She is proud because she has done so with the role society designed to diminish her. As time goes on, these social roles with change and hopefully everyone will be seen for whom they are not what they look like. Sanders made many interesting points in his story about the way society views women and we take that idea and run with it. Society took us and tried to turn us into an object that can’t be feared, an object simply for admiration and we became works of art that we too can be proud of. However, we should not be proud of the fact that this has become a habit and that we insist on making people feel like they need to fit a certain image in order to be proud of themselves. While society may not like it, we are strong and independent and can handle anything they throw at us. We’re champions and they’re going to hear us roar. Works Cited Sanders, Scott. â€Å"Looking at Women.† The Norton Reader. 13th ed. Eds. Linda Peterson. New York: W. W. Norton Company, Inc. 2012: 179-189. Print.

Searching For Meaning in Virginia Woolfs Between the Acts Essays

Searching For Meaning in Virginia Woolf's Between the Acts I wanted to examine the states at the limits of language; The moments where language breaks up...I wanted to examine the language which manifests these states of instability because in ordinary communication--which is organized, civilized--we repress these states of incandescence. Creativity as well as suffering comprises these moments of instability, where language, or the signs of language, or subjectivity itself are put into "process". (Julia Kristeva) Any attempt to study the complex layers of the human endeavor of "meaning-making" should include an examination of those places where the spoken word (or articulation itself) "breaks up" or fails. Woolf's Between the Acts is itself a study of the struggle of relying on language to act as the sole currency of significance in a world which refuses to be contained. The novel does in fact put language, the signs of language, and subjectivity into "process". Consequently, "meaning" becomes complicated as it often falls outside, (but not entirely), of ordinary discourse and speech. "Meaning" wedges itself in between words; it is found in the silences between two characters, in the interruption of a speech by wind, in the social taboos which make the unsayable so much louder than the said. " kind of meta-discourse emerges in Between the Acts, one which pushes the conventional foreground (i.e. the characters themselves and their conversations) of a novel into the background. This inversion p laces humans in a broad dialogue that the characters themselves, (and even we the readers), may fail to recognize as a dialogue because it does fall outside of normative, controlled language. It is in this larger context of silences an... ...ess process. In the traditional narrative of resolution, there is a sense of problem solving...a kind of ratiocinative or emotional teleology... "What will happen" is the basic question. In the modern plot of revelation, however, the emphasis is elsewhere, the function of the discourse is not to answer the question or even to pose it...It is not that events are resolved (happily or tragically) but rather that a state of affairs is revealed. (Seymour Chatman) Works Cited Julia Kristeva, 'A Question of Subjectivity--An Interview',Women's Review, no. 12 (1986), pp. 19-21 Ferdinand de Saussure,From Course in General Linguistics, Modern Literary Theory ,Third Ed. (1996),Ed. Rice and Waugh, pp. 8-15 Jacques Derrida, 'Structure, Sign and PLay in the Discourse of the Human Sciences', Modern Literary Theory ,Third Ed. (1996),Ed. Rice and Waugh, pp.176-190

Tears of a Tiger Questions

After the tragic accident, Andy isn't treated well by the people not close to him at school. Some people don't talk to him, others make rude comments. There are even some who won't even look at him in the halls. Everyone has the right to express their own opinion; however, they should look at the situation more carefully before lugging. It was Andy fault because he should not have been drinking and driving but, it was not intentional for Rob to die. 2. After the tragedy, death takes main focus in Andy life.While all of Andy friends eventually get over the death of their reined, Andy does not move on. He continues to close up more and more and Just lets everything overwhelm him. He does go back into basketball as soon as he is allowed to. His grades also continue to slip. He feels this is the way to continue his life because all the blame is on him so it no longer matters. 3. Many things happen after the tragedy that leads to the gradual decline and loss of control in Andy life. Andy has agreed to continue his sessions at a therapist's office.These are to help him open up and get him back to normal as much as possible to move on from the accident. However, after a while he fools the therapist and his parent's and teachers into believing that he is finally moving on from the accident. He doesn't hang out with his friends much anymore, and when he does he doesn't talk much about anything. After his break up with Geisha, he moves on past her and doesn't feel the need to talk to her anymore. His family and friends cannot help Andy, because he closes up with his friends and makes his parent's think he is getting better and does not say anything to them. 4.Andy final decision is seen as a coward's way out because instead of leaning with the accident and living through it and getting past it, he decides to take his life so he does not have to live with it any longer. It affects many people in his life. A) His parent's now have to deal with the loss of a kid and worry a bout how it will affect their other son. His parent's get a divorce and live in separate houses and his mother cries all the time. B) His brother Monty now has to go through life remembering what happened to his older brother. He has to grow up remembering his brother committed suicide and he has to learn to live with that.

Macbeth: A Failure As King? Essay

To be regarded as a great king involves many important factors such as being honorable, gracious, and fair. It is far more difficult to regard a king as being great than as being a failure. In Macbeth there are examples of great kings as well as failures as kings. Duncan is a fair and gracious king who is kind to all of his subjects, and Malcolm has the potential to be a great king through the way in which he fights to overthrow Macbeth. Macbeth, however, through his lack of noble qualities is another story. Through arrogance, actions, and cowardice versus bravery Macbeth emerges as the only true failure as a king. Arrogance surfaces in Macbeth because the protagonist believes that he knows better about everything than anyone else. For example, Macbeth is arrogant to his own thoughts and feelings. He easily lets Lady Macbeth manipulate him into killing Duncan by questioning his manhood. Again, Macbeth is just as arrogant when he quickly dismisses Macduff as a threat because an apparition tells him that â€Å"none of a woman born shall harm Macbeth† (IV. i 86-87). Only after a short while does Macbeth decide to kill Macduff, and only as a precaution in case Macduff was actually not born of a woman, which Macbeth does not know, and does not even plan on finding out. Finally, Macbeth is very arrogant when an apparition tells him that he will be overthrown when Birnam wood comes to him: That will never be: Who can impress the forest, bid the tree Unfix his earth † bound root? Sweet bodements! Good! Rebellious dead, rise near till the wood Of Birnam rise, and our high plac’d Macbeth Shall live the lease of nature, pay his breath To time and mortal custom (IV. i 103-109) Macbeth feels very secure in his position as king of Scotland, and that he has absolutely nothing to worry about. He does not even attempt to decipher the riddle. Macbeth’s arrogance is brought on by the seeming sureness of his position and by excess pride, and it is a huge cause of his downfall. Actions reflect largely upon the type of person one is and whether one will be a success or a failure. To begin with, Macbeth kills Duncan, who is also a king. The only reason he kills Duncan is that Macbeth has ambition to become the king. Subsequently, Macbeth kills Banquo because he is a threat to him, and he, or his sons, could take the throne away from Macbeth at any  time, or so Macbeth believes: To be thus, is nothing, But to be safely thus: our fears in Banquo Stick deep; and in his royalty of nature Reigns that which would be fear’d: â€Å"tis much he dares, And, to that dauntless temper of his mind, He hath a wisdom that doth guide his valour To act in safety. There is none but he Whose being I do fear; and under him My genius is rebuked, as it is said Mark Anthony’s was by Caesar. He chid the sisters, When first they put the name of king upon me, And bade them speak to him; then prophet like They hail’d him father to a line of kings: Upon my head they placed a fruitless crown, And a barren scepter in my gripe, Thence to be wrench’d with an unlineal hand (III. i 52-67) This heartless murder demonstrates Macbeth’s ruthless actions which cause chaos, since the Great Chain of Being has been disturbed. Last of all, Macbeth once again shows his cruelty with the murders of McDuff’s family. Macbeth originally set out only to kill McDuff, and only slaughters McDuff’s family just to make sure that in the future none of them will be able to harm him. Macbeth is not remorseful in any way for any of his actions, and is a cold-blooded killer. Cowardice and bravery determine whether a character will become a success or a failure in life. If one is a coward, one cannot properly rule a country because one will not be able to stand up to any opposition, and be a guide to doing the right things for others. In fact, Macbeth fulfills his own destiny knowingly when he and Lady Macbeth plot to murder Duncan. Even though Macbeth wants to become king desperately, right before the murder he becomes a coward and tries to back out: We will proceed no further in this business: He hath honour’d me of late; and I have bought Golden opinions from all sorts of people, Which would be worn now in their newest gloss, Not cast aside so soon. (I. vii 33-37) Only after Lady Macbeth’s persuasion and manipulation does Macbeth regain a bit of bravery to proceed with the murder. In addition, Macbeth is a coward because he manipulates others into doing his â€Å"dirty work† for him, as for example, arranging the murder of Banquo: Do you find your patience so predominant in your nature, That you can let this go? Are you so gospell’d, To pray for this good man and for his issue, Whose heavy hand hath bow’d you to the grave And beggar’d yours for ever? (III.i 93-98) Macbeth is not involved in any of the killings, other than Duncan’s, and he cowardly hides behind murderers to avoid any guilt he  may have. In comparison, Macbeth shows bravery at the end of the play. Macbeth shows that he is capable of bravery when he does not give up without a fight: I will not yield, To kiss the ground before young Malcolm’s feet, And to be baited with the rabble’s curse. Though Birnam wood be come to Dunsinane, And thou oppos’d, being of no woman born, Yet I will try the last. Before my body I will throw my warlike shield: lay on, Macduff, (V.viii 32-38) Macbeth knows that he will be overthrown since everything the apparitions said would have to happen for him to be overthrown actually happened, but he still has faith in himself, and continues fighting. Though Macbeth demonstrates both cowardice and bravery, his cowardice far more apparent and intentional, and his bravery is only self beneficial and, therefore, selfish. Through arrogance, actions and cowardice versus bravery, the protagonist in Macbeth , is regarded as a failure because of his selfishness, and utter lack of remorse for his actions. While other kings strive to do good, Macbeth dwells further and further into evilness and makes it apparent he is the only true failure as a king.

What is mercantalism essays

What is mercantalism essays Mercantallist theory states that a nations power can be measured by the amount of precious metals, usually gold or silver, the nation posseses. Between 1600 and 1800 most of the states of western Europe were heavily influenced mercentallist theories. This was essentially an effort to achieve economic unity and political control. There are many broad definitions but I belive that mercantallism is a collection of policies, which are used by the mother country, in order to keep itself prosperous, by in a way leeching off of the colonies. There are numerous positive and negative effects of mercantalism. The colonies have some leeway in their legislature. They also receive protection from the mother country. This can be direct (having troops stationed in the colonies in case of attack), or through a more indirect approach. This would be intimidation. No one wants to go attack a colony of a country who is for example the biggest naval power. People look at the colonies as a part of the whole, and not a seperate entity. Something else that mercentalism sets up, is the chance for a colony to become is own free state. This has happpened in many cases, including our own. Funds from the mother country build the colony. They fund industry and establish an economy and trade. After years, the colony becomes self sufficient, and with a bit of rebellion, can become its own free state. This in many cases is good, because the people who left the original country in the first place, left because they wanted to form something of their own, and their dreams are fulfilled. We get more players in the global economic ring, which in turn creates competition and the economies flourish. The colonists gain their own identity. However, for every action, there is an equal and opposite reaction. Murphy's law clearly states that if anything can go wrong it will. The mother country is usually strict and clamps down on colony legislature. The col...

Ice fili case Essay Example | Topics and Well Written Essays - 250 words - 1

Ice fili case - Essay Example Although the local companies register commendable profits, they lack the capacity to grow (Xin 4). The ice cream market in Russia is set to experience more competition in future. The main reason for this stems from the fact that competition among local producers has been high over the years. In addition to the local producers, foreign companies have infiltrated the Russian ice cream market, increasing the level of competition. Although the Russian ice cream producers remain dominant in the market, it is expected that if they do not change their marketing strategies, the foreign companies will dominate the market. Today, foreign companies have influenced a number of local consumers, through advertisements. Investing in intensive advertising is affordable to most foreign companies such as Nestle, while the local Russian ice cream producers claim to lack advertising funds. Although these remain popular today, in future, the Russian ice cream market might be taken over by foreign companies (Xin 3). Since competition is high in the Russian ice cream market, Ice Fili should develop an effective differentiation strategy. Ice Fili competes with Nestle in the production of high quality ice cream. Therefore, this company should build differentiation in order to compete favourably. First, Ice Fili should increase its brand recognition through more promotions and advertisements. Currently, the company has limited brand recognition. Secondly, the company should invest only in its strong brands. Today, Ice Fili has a wide range of products it produces, and it has failed to cater for the cost of advertising and promoting all the products. Therefore, by choosing to invest in the strongest brands, the company will have easy time managing them. Finally, the company should widen its distribution networks locally and globally. This will help the company build their brand and brand

Smoking Cessation Esay Essay Example | Topics and Well Written Essays - 750 words

Smoking Cessation Esay - Essay Example In a population of 45 million adults in U.S. 21% are cigarette smokers (Gerhardt and Stuart, 2009). Major component of cigarette; nicotine is extremely addictive and it increases the level of dopamine in brain creating feelings of satisfaction and contentment. Cessation of smoking causes withdrawal symptoms. Smoking cessation ensures a better health quality of life by reducing the risks of coronary artery disease, stroke and COPD. According to Pignone and Salazar (2009), smoking cessation can increase life expectancy of up to 3 years in women smokers and 2 years in men. In other researches, the life expectancy of a non-smoker is 13-14 years higher than a smoker (Chandler and Rennard, 2010). Studies have confirmed that smoking cessation has inflicts immediate health benefits to the individual. Several interventions are successful in smoking cessation which includes counseling, pharmacotherapy or a combination of both. In this respect, the most important factor is client’s self chosen health goal to quit smoking and both pharmacotherapy and counseling prove to be useful for such patients, however, in patients with unwilling behavior to quit pharmacotherapy is ineffective. Medical counseling approach should emphasize on health and economic benefits of cessation, motivational interviews, patient education on disease risk factors, community/family support and relapse prevention. Pharmacological therapies consist of nicotine replacement therapy which includes nicotine patch, gums, lozenges, nasal sprays, inhalers etc. (Pignone and Salazar, 2009). All of these have shown to be equally effective in smoking cessation. In addition, anti-depressant therapy with drugs such as Bupropion, varenicline and Clonidine have been proven as effective smoking cessation agents. Several studies have suggested that a combination of these pharmacological therapies is quite effective i.e. nicotine gum with nicotine patch etc. (Chandler and Rennard, 2010). Non-pharmacological inter ventions include practices such as hypnosis, acupuncture, herbal supplement, support groups etc. Several studies have been conducted over the past few decades to relate smoking cessation and health promotion in individuals. Two of these are discussed below. Ellerbeck et al., (2009), studied the varying levels of disease management in randomized trials. The research divided the clients into three treatment groups i.e. pharmacotherapy alone (nicotine replacement and anti-depressant therapy i.e. bupropion), combined pharmacotherapy with moderate intensity disease management and high intensity disease management comprising of counseling and provider feedback on smokers with or without the desire to quit. For pharmacotherapy with moderate intensity disease management, 2 counseling calls were made in every 6 months whereas in high intensity disease management 6 counseling calls were made in 6 months. Results demonstrated that self reported abstinence rates were much better in moderate and high intensity disease management than in pharmacotherapy alone. 23.5% and 27.9% abstinence rates were reported respectively for these groups. This group (37-60% patients) reported to have discussed smoking cessation and its potential benefits with their physicians. Also, free

Give 1 or 2 examples of how evaluation of a theory can help you Article

Give 1 or 2 examples of how evaluation of a theory can help you understand the importance of theory in nursing - Article Example As an example, when a nurse wants to understand how to better work with patients, there are many theories that provide a model of how this work can be done. As an example, Brant, Beck and Miaskowski (2010) evaluated the Theory of Symptom Management (TSM) and provided insight on why this evaluation was important. The authors state that understanding more about the interventions that are used in TSM provide a better way for nurses to develop other interventions. In this case, understanding a few ways that symptoms of some diseases are managed, can bring about other ways of managing these diseases. Another reason that theories are important to understand is because it can lead nurses to the discovery of other diseases and how to handle them. As an example, Boggatz and Dassen (2011) provide information on a conceptual model for understanding why older people use nursing care. Their study is important because it showed what to look for when working with older people. They point out that seeking care is a self-care process in some respects, so it becomes more important to understand older people’s motivation for seeking care. This information can also provide reasons that older people do not seek treatment. Brant, J., Beck, S., & Miaskowski, C. (2010). Building dynamic models and theories to advance the science of symptom management research. Journal Of Advanced Nursing, 66(1), 228-240. doi:10.1111/j.1365-2648.2009.05179.x Marlaine, C. S. (2001). Analysis and evaluation of contemporary nursing knowledge: Nursing models and theories. Nursing and Health Care Perspectives, 22(2), 92-92. Retrieved from

Communicate effectively Assignment Example | Topics and Well Written Essays - 250 words

Communicate effectively - Assignment Example The company should avoid using women managers because males in China do not respect women’s ability to lead a company. KPMG is a company that faced cultural adaption issues in its relations with stakeholder groups such as employees and customers. To offset these problems the company has set up a program called Global China Practice to assist clients. The official language spoken in China is Manderin. Chinese people nod politely or blow slightly when greeting (Culturegrams, 2015). The use of handshakes is also an acceptable form of greeting another person. In general the Chinese prefer the use of formal introductions. Chinese do not like to be touched by people they do not know (Culturegrams, 2015). Older people in China do not like their person space invaded. Keeping a distance between a person and an elder person is a sign on respect. Gestures are not used to punctute conversations. To point out things Chinese people use an open arm instead of a

Background Of Yeo Hiap Seng Management Essay

Background Of Yeo Hiap Seng Management Essay Mr. Yeo Keng Lian is the founder of YEO HIAP SENG. In the year 1990, Yeos history has started in Amoy, China with a small soya sauce factory was set up in that particular year. In the year 1957, the first YEO HIAP SENG office in Malaysia was established. Now, YEO HIAP SENG (MALAYSIA) BERHAD has become a public listed company on Bursa Malaysia. It operates in the consumer products sector which engages in the production, marketing and sale of food and beverage products. (BURSA MALAYSIA, 2011). Mr. Tjong Yik Min, who is a Singaporean and was appointed as the Chief Executive Officer on 1 June 2010. (YEO HIAP SENG (MALAYSIA) BERHAD, 2011) The company offers its food and beverage products included the Yeos, Cintan, Justea, SoyRich, Isotonic H-Two-O, and Yogurt brand names. They use the freshest ingredients for their products to maintain the quality of their products in order to achieve their vision which is to be the No.1 Asian food and beverage company in Malaysia. YEOs has achieved their vision in soya milk, tea drink and can meat category; and now they are trying to achieve their vision in can food and instant noodles category as well. (YEO HIAP SENG (MALAYSIA) BERHAD, 2011). There are several main competitors of this company such as Nestlà © S.A., Coca-Cola Co., Fraser Neave Holdings Bhd (FN) and some others. The most important factor that leads to succeed of this company is their 5Cs guiding principles that are not applied by other companies. These 5Cs are consumer focus, category leadership, channel management, cost control and confidence. (YEO HIAP SENG (MALAYSIA) BHD, 2004) CORPORATE SOCIAL RESPONSIBILITY ACTIVITY Marketplace Corporate governance Statement on Corporate Governance The Board of Directors has fully committed to the principles of corporate governance and best practices as embodied in the Malaysian Code on Corporate Governance (the Code). The Board has taken every step to ensure the highest standards of corporate governance are practiced throughout the Group in order to protect and enhance shareholders value and the financial performance of the Group. Composition of Board Balance The board of the company consists of nine members, including two Executive Directors and seven Non- Executive Directors. There is one-third of the Independent Non Executive officer in the board membership. Furthermore, the chairman is separate apart from the chief executive director. The chairman is responsible for leadership of the board and monitoring the effectiveness of the company. However, the chief executive director is control over the groups business such as implementation of major strategies where adopted by the member of the board. Senior Management Remuneration The determination of the remuneration of the Non-Executive Directors is a matter for the Board as a whole. However, Directors are not allowed to participate in decision making where regarding to their own remuneration. Shareholders have approved the remuneration of the directors on the AGM. Besides, the Audit Committee and Independent Non-Executive Directors are paid attendances allowances to be as a board committee. Internal control The Board has recognized the importance of a sound system of internal control and acknowledged its ultimate responsibilities in maintaining the same, which includes the establishment of an appropriate control environment and risk management framework, as well as reviewing, monitoring and ensuring its adequacy and integrity. CSR Management/ Reporting Corporate responsibility statement Yeos has integrated its corporate responsibility into a sustainable business model that goes beyond shareholders interests, for the betterment of society, as a socially responsible company. It has reflected their commitments to customers, employees, investors, suppliers and the community. Third Party Report Audit and Review The board of Yeo Hiap Seng (Malaysia) Berhad is included audit committee as their member. Audit committee is to review the issues of accounting policies and presentation for external financial reporting. Meanwhile, audit committee has monitors the works of the internal audit function and ensures an objective and maintained the relationship with external auditors. Reporting guideline The Directors of Yeo Hiap Seng (Malaysia) Berhad are responsible to ensure the integrity of the financial statement and the effectiveness of the financial controls, risk management systems and internal control. Other than that, the directors are also responsible to ensure that all financial statements are accordance with Companies Act, 1965 and Malaysian Accounting Standards (MASB). Stakeholder Engagement Yeo Hiap Seng (Malaysia) Berhad engage in constant dialogue with their stakeholders through Annual General Meeting (AGM) and other meetings. Their AGM are in the primary platform for two direct way interactions with stakeholders and board of the company. They are constantly updating the companys performance to the stakeholders such as quarterly financial announcement. Procurement policies Maintain the Highest Halal Standard Compliance During the year 2011, Yeo Hiap Seng (Malaysia) Berhad has commitment with the highest Halal Standard Compliance. This honor had proven that the company had contributed a lot of works on their ingredients, employees and systems in order to maintain the most rigorous of halal standards in Malaysia. Moreover, the company adheres to strict hygiene standards and stringent quality control in order to ensure the high quality of all its products to their consumers. ENVIRONMENT Environmental policy Reusable Resources. Yeos has committed and passionate about environmental conservation. Yeos has become the first food and beverage to introduce their Asian Drinks products in Tetra Pak packaging which is environmental friendly and recyclable. Set targets for improvements and significant initiatives to reduce Moving Toward Paper-less Yeos has introduced several programmes to upgrade IT infrastructure which aim to encourage paperless environment through electronic communications and e-filing system. Beside, Distributor Management System (DMS) has been introduced and implemented by Yeos to enhance the effort of paperless environment. WORKPLACE Health Safety (HS) issues Committed to Hazard Free Zone Yeos has dedicated to afford a safe, healthy secure and contributive workplace for all the visitors, employees and business stakeholders. The promise to the effective implementation of Occupational Safety and Health Policy has achieved a hazard-free work zone. Yeos has organized different communications activities and campaigns to confirm the employees awareness of safety precautions. Human capital development Continue to Build Human Capital Yeos has entrust to provide a supportive working culture for the companys employees through training and development programmes. During the year 2011, the employees have participated in external training programmes and various in-house from technical-related skill to soft management skills. Yeos expected to bring up the future workforce of their industry; hence, Yeos continues to welcome the interns of short-term attachment to complete their degree requirements. Employee welfare Employee benefit Yeos aim to enrich the performance of staff throughout staff recognition schemes, offering equal opportunities, training and development and creating sound employees relations. Every year, in acknowledgment of the loyal, devoted and committed employees, Yeos has pleased and rewarded the long service employees at its Annual Dinner and Dance. COMMUNITY Details on the companys community investment initiatives Yeos Program Susu Soya Sekolah 2 Yeos initiated a corporate responsibility campaign, Yeos Program Susu Soya Sekolah in year 2010 and received positive feedbacks from public. Thus, Yeos continued this initiative with Yeos Program Susu Soya Sekolah 2. This campaign covered another 100 schools and reached out to another 50,000 students with an aim to instill the importance of a balanced diet and in educating the students on preserving the environment through recycling. Yeos Scholarship Programme Students from 51 primary schools in the Klang Valley and Putrajaya took part in the Yeos Program Tajaan Biasiswa Sekolah backed by the spirit of enthusiasm and perseverance. Yeos logo from empty beverage packs was collected by students to struggle for the scholarship. Yeos achieved their primary objective in setting a platform for students to exercise creativity and problem solving skills through this programme. It also promotes the spirit of esprit de corps amongst students and teachers to work towards achieving the school category scholarship for school development fund. 1Malaysia Creative Sculpture Recycling Competition Yeos support the 1Malaysia philosophy by embarked on its green and remarkable 1Malaysia recycled sculpture competition among all participating schools of Yeos Program Susu Soya Sekolah using Yeos recyclable materials. It is to encourage the youngs creativity and nurture recycling mindset. Yeos awarded the winning schools each with school development fund to support the development and extra-educational activities at school level in order to recognize their effort in this competition. My New Village Carnival Yeos joined Nanyang Siang Pau in My New Village Carnival for three consecutive years to reach out to smaller communities and villages. Yeos contributed part of its sales generated from the carnival to the schools in those villages to support their infrastructural and facilities building fund. Besides that, Yeos also embarked on Embellish Your Village with Yeos in which the participating villages has collected, cleaned, and recycled Yeos recyclable materials to embellish a selected spot in the participating villages. Furthermore, Yeos has also shared knowledge of creative recycling through fun and interactive games. Dynamic Dance Competition Yeos in collaboration with China Press, organized a national dynamic dance competition in line with Lead a Joyful Life campaign. The main objective is to encourage the communities to live and lead a healthier and joyful lifestyle. Support of World Vision Malaysia Movement In order to raise fund for World Vision Malaysias movement, Yeos has supported 30-Hour Famine program through the sponsorship of soy milk to individual camps. It is to help those who are suffering from poverty and hunger, giving them the opportunity for improved health, better quality life, and hope. Factory Educational Visits Yeos continues its initiative to welcome the local and overseas colleges and universities to enhance students knowledge about the food and beverage manufacturing processes. AUDIT PROCEDURE MARKETPLACE Corporate Governance Statement on Corporate Governance The audit procedure that will be adopted is observation. For corporate governance, the BOD has fully committed to the principles of corporate governance and best practices. We should observe what step has been done by Yeo Hiap Seng ( Malaysia ) Berhad to ensure the highest standards of corporate governance are practiced to protect and enhance the shareholders value and the financial performance of the group. Composition of Board Balance Inspection of records and documents is required in the composition of board balance. The documents or records that we needs to observe including the legal form given by the company and annual general meetings and circular resolution. Those legal form or meetings are highly reliable since they are collected from government. Furthermore, confirmation letter send to third party from auditor to obtain reliable evidence to ensure the existence of the board that are independent. However, receive positive response from third party represents it is reliable evidence. Senior Management Remuneration The inspection of records or documents is needed in audit procedures. Before verify the transactions, we need to examine the reliability of the documentary evidence through vouching and tracing. Vouching is selecting an item from ledger or journal and then examines the underlying document, to ensure the occurrence of the transaction while tracing is another way round, for checking the completeness of the whole transaction. After confirmed the reliability of documentary evidence, just we will able to verify the transactions. Furthermore, computation of remuneration is needed in this circumstance. Computation consists of checking the mathematical accuracy of documents or records. Despite of checking any errors exist, it is normally considered as a highly reliable evidence when auditor creates this type of evidence, it include checking the posting from journals to ledgers, basic computation, recalculation of the transactions, reconciling ledgers to account balances. Internal control Control environment and risk management framework were established to maintain the internal control. Inquiry have to carry out with the board to gain an understanding of the importance of a sound internal control system and its techniques. Besides that, confirmation from the internal auditor of the company should be obtain to verify whether the company internal control function accordingly. CSR Management/ Reporting Corporate responsibility statement The audit procedure that will be used is confirmation of the arrangement to obtain corporate responsibility in marketplace area. Yeos has integrated into a sustainable business model. Thus, we should confirm if it exceeds the shareholders interests and reflects their commitments to customers, employees, investors, suppliers and community. Third Party Report Audit and Review Inspection of records and documentation is required for the audit committee. Therefore, we should review the evidence whether the audit committee is existed. While at the same time, we should inspect the relationship between the company and the board. Inspection is necessary in order to judge the independence of the board of audit committee. We need to check whether audit committee is having financial interest with the company. Moreover, inspect the relevance internal document is required in the audit procedures such as annual return, circular resolution and other form. In this circumstance, inquiries are needed in order to observe the employees are awareness towards the policy and regulation. Reporting Guideline We should review the policy and observes the evidence that the policy has been really followed such as Company Act, 1965, Malaysian Accounting Standards (MASB) and financial reporting standard. Moreover, inspect the relevance internal document is required in the audit procedures such as annual return, circular resolution and other form. In this circumstance, inquiries are needed in order to observe the employees are awareness towards the policy and regulation. Stakeholder Engagement Observation needed to perform on this circumstance. It consists of looking at a process or procedure being performed by others, for an example, the auditor might need to attend the organizing committee meeting, review the minutes of meeting or even attend the activity to perform the observation. However, it might face difficulty that people might act differently once the auditor is not around and the evidence is very limited. Procurement Policies First of all, Inspection of relevance records and documents about Yeo Hiap Seng (Malaysia) Berhad is needed. The main reason of inspection is to ensure the company is provided a safety and halal food as they apply in the field operation. Other than that, confirmation letter can be send to third party, the distributor of the honor to obtained evidence and ensure the reliability and credibility of this honor received by Yeo Hiap Seng (Malaysia) Berhad. Besides that, auditor on-site visit is needed in this commitment. The main purpose is to have more understanding the workplace environment to ensure that the food provided in clean, halal and safety, although it allowed auditor to obtained evidence but relatively low reliability and it do not leave an audit trail because they might act differently when they were being observed. ENVIRONMENT Environmental policy Reusable Resources The audit procedure that will be taken was inquire the management to get more understanding on the concept of Tetra Pak packaging uses in food and beverages products and the detail information of processing and packaging. Beside, physical observation on the process of packaging should be carry out to ensure quality control on the packaging done time to time and entire process was follow the company policies and procedure. Moreover, As an auditor, we should obtain Quality Control Report from the management and review report from independent consultant as an evidence whether the Tetra Pak packaging implement by Yeos is environmental friendly and recyclable. Lastly, any certification from relevant authority should be obtain from management. Set targets for improvements and significant initiatives to reduce Moving Toward Paper-less Yeos has introduced several programmes to upgrade IT infrastructure which aimed to encourage paperless environment. Auditors should inquire the management on whether the Distributor Management System (DMS) is implemented and function effectively by Yeos. Observation carry out to determine whether the system helps to enhance the effort and work effectively such as improving the reliability and quality of service in terms of reducing outages, minimizing outage time and decreasing the uses of paper. Besides, confirmation from independent IT consultant on the effectiveness of system should be obtain as an evidence. Services Report of DMS should require from the management to verify whether update and improvement on system have been carry out timely to ensure the system function effectively and efficiently. WORKPLACE Health Safety (HS) issues Committed to Hazard Free Zone The audit procedure taken is review the term of policy. The Occupational Safety and Health Policy were implemented to accomplish a hazard-free work zone. In consequence, we should review the term of Occupational Safety and Health Policy to make sure the visitors, employees and business stakeholders be familiar with the policy clearly and pay attention to safety and health. Besides, report for the activities and campaign that held by Yeos and the feedback of the employees should be obtain to perform checking whether the activities and campaign have enhance employees, customers, and other stakeholders awareness of safety n health. Moreover, confirmation should be obtain from related authority if there is any certificate that awarded by the society. Human capital development Continue to Build Human Capital The audit procedure that will be carried out is inquiry. Yeos has entrust to provide a caring working culture for the companys employees over and done with training and development programmes. We have a duty to inquire the employees on whether there is any programme or activities being performed by Yeos. Other than that, we have to inquire and confirm that what skills will be used, learned and will boot the future workforce through the programmes. Moreover, confirmation should be obtain from external specialize or processor who in-charge for the programmes to ensure the reliability of the information. Lastly, we should review the programs report of each function to ensure that every employee have involved. Employee welfare Employee benefit The audit procedure that we applied is review of the record of employees. We should review every employees detail and observe whether period of service have been recorded clearly. Inspection and scanning on the employee welfare policies should be carry out to examine whether management have perform accordingly. COMMUNITY Details on the companys community investment initiatives Yeos Program Susu Soya Sekolah 2 The audit procedure need to be done is obtaining confirmation from third parties. We have obtained a confirmation from Yeos Program Susu Soya Sekolah which received positive feedbacks from the public. We also inquire the management and students of some of the schools that involves about their involvement in this campaign. We can make sure that the existence of Yeos Program Susu Soya Sekolah 2. Yeos Scholarship Programme The audit procedure that we carried out is inspection on the documents that related to Yeos Program Tajaan Biasiswa Sekolah and checked the activities that have been done by Yeos to achieve their objective. We also performing the computation on the amounts that being given as scholarships to ensure that the amounts are not used for other purpose. 1Malaysia Creative Sculpture Recycling Competition The audit procedure to be done is obtaining confirmation from the winning schools whether they receive the fund from Yeos. Next, analyzing cash flow and profit of Yeos. We checked whether the fund is a cash outflow for Yeos and being minus out from its profit. My New Village Carnival The audit procedure carried out is inquiry Yeos whether has participated in My New Carnival with Nanyang Siang Pau. Besides that, we need to get confirmation from Nanyang Siang Pau about the existence of the carnival and involvement of Yeos. We should confirm the sales generated from the carnival have been contributed to support the schools infrastructural and facilities building fund. Dynamic Dance Competition The audit procedure done is inspection on the documents which related to the campaign and checked the activities done by Yeos to encourage communities to live and lead a healthier and joyful lifestyle. Support of World Vision Malaysia Movement The audit procedure carried out is obtaining confirmation from third parties about sponsorship of soy milk in 30-Hour Famine Programme. We have obtained the confirmation letter from the individual camps about the sponsorship to them. Factory Educational Visits The audit procedure need to be done is obtaining confirmation from colleges or universities about their visiting. Besides that, we should observe the method done by Yeos to enhance students knowledge about the manufacturing process of food and beverage. WEAKNESS AND RECOMMENDATION MARKETPLACE As we know that, Yeo Hiap Seng (Malaysia) Berhad is focus more on the details of the Companys internal control and they did not much detail on the CSR event of the market place. Yeo Hiap Seng (Malaysia) Berhad have to pay more attention on the CSR event of market place. The company is have a good internal control, yet does not focus more on the event of CSR such as empowerment of women and blood donation campaign. Moreover, product responsibility should disclose in the annual report. Product responsibility is needed for this company since Yeo Hiap Seng (Malaysia) Berhad is a food and beverage industry. Product responsibility is a status for the company that it has provided a safety product and services. Recommendation Product responsibility is required in the Yeo Hiap Seng (Malaysia) Berhad. Product responsibility can addresses the effect of product and services management on the customers such as health and safety, information and labeling, marketing and privacy. The company should exercise due care in the design of their products and services in order to ensure they are fit for the intended use. Some other specific policies and regulations are needed in order for Yeo Hiap Seng (Malaysia) Berhad to function efficiently. However, the policies and regulations are to be set in place to govern the process of acquiring and keeping goods. As their main products are food and beverage, it is of the importance that the quality is maintained. Yeo Hiap Seng (Malaysia) Berhad should set their reorder levels as such their inventories level is low and adequate without jeopardizing their daily operation. ENVIRONMENT Yeos does not have measurement systems The company does not implement the measurement systems in place to measure emissions of carbon dioxide and other greenhouse gases, energy consumption, water consumption and waste production and management which will harm the environment. The example for the measurement systems is Continuous Emissions Monitoring Systems. Recommendation Yeos should implement Continuous Emissions Monitoring System, a tools to monitor and calculate the carbon footprint of stores and improve performances. Besides, internal control policies should be set up for the environmental concern to measure and reduce the direct and indirect emissions deriving from their operations in stores. Yeos can enhance the effort by implement the environmental and energy management systems, creating knowledge-based schemes within the company. Yeos does not conduct environmental impact assessment In Section 34A, Environmental Quality Act, 1974, it requires the projects that have significant impact to the environment have to carry out the Environmental impact assessment and submit the report to the Director of Environmental Quality for examination. Recommendation EIA is an assessment of the possible positive and negative impact that a proposed project may have on the environment, social and economic. Therefore, the environmental impact assessment should be conducted by Yeos for preventing environmental problems due to their business operation. Projects which bring the detrimental effects to environment will be discarded. The elements that will be assessed by EIA project are water quality, noise, air quality, wealth and other social impacts. Lastly, when EIA integrated with the existing planning and decision-making machinery, it could provides additional information for better decision making. WORKPLACE Yeos does not implement the work-life balance Use a better work-life balance to ensure that the employees have good quality of life. Nevertheless, Yeos company is not exercising the work-life balance. It does not offer the flexible working arrangements, pension plans, counselling or assistance programmes and sport activities for the employees. Recommendation Yeos should build up counselling service at the workplace and sport activities for employees. If a business environment is filled of challenges, employee will easily get nervousness and stressful all the time. Provided the counselling service, it can assist the employees to deal with the stress and mentally problem. Due to that, employees with a good physically and mentally condition will easily deal with the jobs problem and lend a hand company to accomplish a superior performance. Yeos does not cultivate diversity in workplace Having cultivate diversity in workplace is essential because it brings a great deal of creative suggestion, new idea and innovations from people who are in different background and different experience. Other than that, it may also bring a diverse pool of candidates means a more qualified workforce. Unfortunately the company does not work on the diversity in workplace this is because Yeos does not employ people with disabilities. Recommendation We recommend that Yeos should provide equal opportunities to people with disabilities. Discriminatory case on gender, races, nationality and physical ability should be avoided. We should involve everyone one of your employees to assist in achieving organizational goals and objectives regardless of race, colour, gender, ethnicity, age, religion, disability, or national origin. Learn to appreciate the unique differences in all individuals. Yeos should evaluate them based on their qualifications and the skills they possessed but not rejecting them even before they are been interviewed. Furthermore, Yeos may provide diversity training and select diverse individuals for leadership roles. COMMUNITY Employment of local workforce in its operation Yeos does not only hire local workers in its operation but also employ low-skilled foreign labours. Although it will reduce the expenses of company as the wages are low but it will create unemployment for the local workers. Furthermore, it will cause a low productivity since they are low-skilled and unable to perform some tasks that need professional skills. It needs training for them to perform those jobs which will incur additional cost. Recommendation We recommend that employment of local workforce to be carried out not only in management area but also the manufacturing area. The salary and welfare of employees should be discussed and improvement should be done to ensure that local workforce to be employed and reduce foreign labours. An adorable welfare system may help to attract more local workforce to work in the company. Internship or graduate placement schemes Yeos does not practice internship or graduate placement schemes. An internship can provide trainee to learn the skill to handle the jobs and gain some experience before they enter into workplace in future. A graduate placement can help the fresh graduates in their future career prospects as it builds the confidence and get relevant work experience. However, Yeos does not offer the internship and graduate placement schemes for the community. Recommendation Internship or graduate placement scheme should be provided by Yeos to community. Yeos can offer university students to have their internship in company. This can train undergraduate students to have more knowledge about this sector as well as skills and experience in the company. Besides that, Yeos can offers scholarship to college or university students. The scholarship enables students to save their costs for education expenses. By doing so, students will have the opportunity to work in the company after they graduate. Encouraging employee volunteerism Yeos encourage its employee to voluntary involve in activities that contribute to society. Employee volunteerism to the community is always appreciated by the company. The employees of Yeos are not unite and do not strive as much as possible in their work and lead to low productivity. Recommendation The company should put more effort in encouraging employees volunteerism in its CSR activities. An Employee Volunteerism programme should be developed by the company to attract employee involvement. Employee volunteerism is important for a company as it can improve the performance of employees in their works, enhance the companys image and reputation and increase the employees loyalty. For example, compa