David, Mary And Erica Essays - The Last One, English-language Films

David, Mary and Erica The group I have decided to closely examine, is the group I encounter every day at work Altogether there is only four of us; David is our boss (he is a lawyer), Paul who is also a lawyer but works under David, Mary is the paralegal and Erica is the secretary. We have been together a little shy of a year. Over the course of this past year there have been many changes. I was hoping to look closely at the structure of this group and the changing aspects of it, mainly the cohesion. To start I would like to explain how the group first worked, the individuals in this group and their roles. Most of the roles have prevailed, but because of the development of our group, and the increased cohesion, some of our roles have changed. David should defiantly play the role of task orientation, and for the most part he does. He has this fear of being too bossy and tries not to demand too much. He leaves the details up to Mary, and however we wants to accomplish something he tries not to interfere. David is one of the stronger information givers of the group, but that is why we are a team, no one in the group knows how to do everything necessary to finish a project. David knows the law and the rules of the court. He isn't too big on details because both Mary and Paul will pick up where he leaves off. Anything that is related to the client's information, Erica has the appropriate information for doing that. David rarely plays any socioemotional roles. He tries to play the gatekeeper by attempting to keep equal participation, but the truth of the matter is that he is not usually around. Most of his mornings are spent in court and his afternoons consist of work in the field (he is a real estate lawyer so he often goes ou t to look at property or over see homes he or one of his client's are having built) or desk work which he gets so engulfed in, he doesn't know what is going on in the office. Every now and then though, he plays the playboy role and just spends the day out in the field or home. Paul is the information seeker and information giver. He has no time for any socioemotional roles, although he loves to be recognized for his work. He has no interest in the other people or their roles, until he wants something. Unfortunately, he played the dominator for quite some time. He was happy to pick up where David left off, in as far as authority, but his lack of interest kept him at a far enough distance so as not to create any enemies. Mary is the recorder. She is the last person to see the legal documents before they leave the office and must make sure everything is correct and all the necessary people have a copy. I think that just being a woman and a mother lead her to play a few socioemotional roles. She is big on encouraging the group through tough projects and setting standards. Erica, I feel, has played the most roles. Not all at one time, but through the course of the year she has fit into a couple roles. The biggest factor being that she was the last one to enter the group. Erica played a lot of socioemotional roles because that is where the lack was. Initially she played the follower role, just accepting the environment and observing the details, kind of going with the flow. She slowly came to play the harmonizer and the compromiser because she could. The other three were set in their ways and didn't want to hear otherwise, among themselves or with her. Most of the socioemotional roles became descriptive norms. It was Erica's responsibility to mediate when a problem arose between people in the group. As a result of David not usually being in the office, somewhere along the line, lunch became one and a half hours. No one would ever say anything to an individual who came back late from lunch because they knew they

The Origins and History of Wine Making

The Origins and History of Wine Making Wine is an alcoholic beverage made from grapes, and depending on your definition of made from grapes there are at least two independent inventions of the lovely stuff. The oldest known possible evidence for the use of grapes as part of a wine recipe with fermented rice and honey was in China, about 9,000 years ago. Two thousand years later, the seeds of what became the European wine-making tradition began in western Asia. Archaeological Evidence Archaeological evidence of wine-making is a little difficult to come by, of course; the presence of grape seeds, fruit skins, stems and/or stalks in an archaeological site does not necessarily imply the production of wine. Two main methods of identifying winemaking that are accepted by scholars are identifying domesticated stocks and discovering grape processing evidence. The main change incurred during the domestication process of grapes is that the domesticated forms have hermaphrodite flowers. What that means is that the domesticated forms of the grape are able to self-pollinate. Thus, the vintner can pick traits she likes and, as long as she keeps them all on the same hillside, she need not worry about cross-pollination changing next years grapes. The discovery of parts of the plant outside its native territory is also accepted evidence of domestication. The wild ancestor of the European wild grape (Vitis vinifera sylvestris) is native to western Eurasia between the Mediterranean and Caspian seas; thus, the presence of V. vinifera outside of its normal range is also considered evidence of domestication. Chinese Wines But the story really must start in China. Residues on pottery sherds from the Chinese early Neolithic site of Jiahu have been recognized as coming from a fermented beverage made of a mixture of rice, honey, and fruit, radiocarbon dated to ~7000–6600 BCE. The presence of fruit was identified by the tartaric acid/tartrate remnants in the bottom of a jar, familiar to anyone who drinks wine from corked bottles today. Researchers could not narrow the species of the tartrate down between grape, hawthorn, or longyan or cornelian cherry, or a combination of two or more of those. Grape seeds and hawthorn seeds have both been found at Jiahu. Textual evidence for the use of grapes (but not grape wine) date to the Zhou Dynasty (ca 1046–221 BCE). If grapes were used in wine recipes, they were from a wild grape species native to China- there are between 40 and 50 different wild grape species in China- not imported from western Asia. The European grape was introduced into China in the second century BCE, with other imports resulting from the Silk Road. Western Asia Wines The earliest firm evidence for wine-making to date in western Asia is from the Neolithic period site called Hajji Firuz, Iran, where a deposit of sediment preserved in the bottom of an amphora proved to be a mix of tannin and tartrate crystals. The site deposits included five more jars like the one with the tannin/tartrate sediment, each with a capacity of about 9 liters of liquid. Hajji Firuz has been dated to 5400–5000 BCE. Sites outside of the normal range for grapes with early evidence for grapes and grape processing in western Asia include Lake Zeriber, Iran, where grape pollen was found in a soil core just before ~4300 cal BCE. Charred fruit skin fragments were found at Kurban Hà ¶yà ¼k in southeastern Turkey by the late 6th–early 5th millennia BCE. Wine importation from western Asia has been identified in the earliest days of dynastic Egypt. A tomb belonging to the Scorpion King (dated about 3150 BCE) contained 700 jars believed to have been made and filled with wine in the Levant and shipped to Egypt. European Wine Making In Europe, wild grape (Vitis vinifera) pips have been found in fairly ancient contexts, such as Franchthi Cave, Greece (12,000 years ago), and Balma de lAbeurador, France (about 10,000 years ago). But evidence for domesticated grapes is later than that of the East Asia, but similar to that of the western Asia grapes. Excavations at a site in Greece called Dikili Tash have revealed grape pips and empty skins, direct-dated to between 4400–4000 BCE, the earliest example to date in the Aegean. A clay cup containing both grape juice and grape pressings is thought to represent evidence for fermentation at Dikili Tash, and grape vines and wood have also been found there. A wine production installation dated to ca. 4000 cal BCE has been identified at the site of Areni 1 in Armenia, consisting of a platform for crushing grapes, a method of moving the crushed liquid into storage jars and (potentially) evidence for the fermentation of red wine. By the Roman period, and likely spread by Roman expansion, viticulture reached must of the Mediterranean area and western Europe, and wine became a highly valued economic and cultural commodity. By the end of the first century BCE, it had become a major speculative and commercial product. Wine Yeasts Wines are fermented with yeast, and until the mid-20th century, the process relied on naturally-occurring yeasts. Those fermentations often had inconsistent results and, because they took a long time to work, were vulnerable to spoilage. One of the most significant advances in winemaking was the introduction of pure starter strains of Mediterranean Saccharomyces cerevisiae (commonly called brewers yeast) in the 1950s and 1960s. Since that time, commercial wine fermentations have included these S. cerevisiae strains, and there are now hundreds of reliable commercial wine yeast starter cultures around the world, enabling consistent wine production quality. DNA sequencing has enabled researchers to trace the spread of S. cerevisiae in commercial wines for the past fifty years, comparing and contrasting different geographical regions, and, say researchers, providing the possibility of improved wines. Sources: The Origins and Ancient History of Wine is a highly recommended website at the University of Pennsylvania, maintained by archaeologist Patrick McGovern. Antoninetti, Maurizio. The Long Journey of Italian Grappa: From Quintessential Element to Local Moonshine to National Sunshine. Journal of Cultural Geography 28.3 (2011): 375–97. Print.Bacilieri, Roberto, et al. Potential of Combining Morphometry and Ancient DNA Information to Investigate Grapevine Domestication. Vegetation History and Archaeobotany 26.3 (2017): 345–56. Print.Barnard, Hans, et al. Chemical Evidence for Wine Production around 4000 Bce in the Late Chalcolithic near Eastern Highlands. Journal of Archaeological Science 38.5 (2011): 977-84. Print.Borneman, Anthony, et al. Wine Yeast: Where Are They from and Where Are We Taking Them? Wine Viticulture Journal 31.3 (2016): 47–49. Print.Campbell-Sills, H., et al. Advances in Wine Analysis by Ptr-Tof-Ms: Optimization of the Method and Discrimination of Wines from Different Geographical Origins and Fermented with Different Malolactic Starters. International Journal of Mass Spectrometry 397–398 (2016 ): 42-51. Print.Goldberg, Kevin D. Acidity and Power: The Politics of Natural Wine in Nineteenth-Century Germany. Food and Foodways 19.4 (2011): 294–313. Print. Guasch Janà ©, Maria Rosa. The Meaning of Wine in Egyptian Tombs: The Three Amphorae from Tutankhamuns Burial Chamber. Antiquity 85.329 (2011): 851–58. Print.McGovern, Patrick E., et al. Beginnings of Viniculture in France. Proceedings of the National Academy of Sciences of the United States of America 110.25 (2013): 10147–52. Print.Morrison–Whittle, Peter, and Matthew R. Goddard. From Vineyard to Winery: A Source Map of Microbial Diversity Driving Wine Fermentation. Environmental Microbiology 20.1 (2018): 75–84. Print.Orrà ¹, Martino, et al. Morphological Characterisation of Vitis Vinifera L. Seeds by Image Analysis and Comparison with Archaeological Remains. Vegetation History and Archaeobotany 22.3 (2013): 231–42. Print.Valamoti, SoultanaMaria. Harvesting the ‘Wild’? Exploring the Context of Fruit and Nut Exploitation at Neolithic Dikili Tash, with Special Reference to Wine. Vegetation History and Archaeobotany 24.1 (2015): 35†“46. Print. European Wine Making In Europe, wild grape (Vitis vinifera) pips have been found in fairly ancient contexts, such as  Franchthi Cave, Greece (12,000 years ago), and  Balma de lAbeurador, France (about 10,000 years ago). But evidence for domesticated grapes is later than that of the East Asia, but similar to that of the western Asia grapes.   Excavations at a site in Greece called  Dikili Tash  have revealed grape pips and empty skins, direct-dated to between 4400-4000 BC, the earliest example to date in the Aegean. A wine production installation dated to ca. 4000 cal BC has been identified at the site of  Areni 1  in Armenia, consisting of a platform for crushing grapes, a method of moving the crushed liquid into storage jars and (potentially) evidence for the fermentation of red wine. Read more about the  wine production site at Areni-1 Sources This article is a part of the About.com guide to the History of Alcohol, and the Dictionary of   Archaeology.The  Origins and Ancient History of Wine  is a  highly recommended website at the University of Pennsylvania, maintained by archaeologist Patrick McGovern.   Antoninetti M. 2011. The long journey of Italian grappa: from quintessential element to local moonshine to national sunshine. Journal of Cultural Geography 28(3):375-397. Barnard H, Dooley AN, Areshian G, Gasparyan B, and Faull KF. 2011. Chemical evidence for wine production around 4000 BCE in the Late Chalcolithic Near Eastern highlands. Journal of Archaeological Science 38(5):977-984. doi:10.1016/j.jas.2010.11.012 Broshi M. 2007. Date Beer and Date Wine in Antiquity. Palestine Exploration Quarterly 139(1):55-59. doi: 10.1179/003103207x163013 Brown AG, Meadows I, Turner SD, and Mattingly DJ. 2001. Roman vineyards in Britain: Stratigraphic and palynological data from Wollaston in the Nene Valley, England. Antiquity 75:745-757. Cappellini E, Gilbert M, Geuna F, Fiorentino G, Hall A, Thomas-Oates J, Ashton P, Ashford D, Arthur P, Campos P et al. 2010. A multidisciplinary study of archaeological grape seeds. Naturwissenschaften 97(2):205-217. Figueiral I, Bouby L, Buffat L, Petitot H, and Terral JF. 2010. Archaeobotany, vine growing and wine producing in Roman Southern France: the site of Gasquinoy (Bà ©ziers, Hà ©rault). Journal of Archaeological Science 37(1):139-149. doi:10.1016/j.jas.2009.09.024 Goldberg KD. 2011. Acidity and Power: The Politics of Natural Wine in Nineteenth-Century Germany. Food and Foodways 19(4):294-313. Guasch Janà © MR. 2011. The meaning of wine in Egyptian tombs: the three amphorae from Tutankhamuns burial chamber. Antiquity 85(329):851-858. Isaksson S, Karlsson C, and Eriksson T. 2010. Ergosterol (5, 7, 22-ergostatrien-3[beta]-ol) as a potential biomarker for alcohol fermentation in lipid residues from prehistoric pottery. Journal of Archaeological Science 37(12):3263-3268. doi:10.1016/j.jas.2010.07.027 Koh AJ, and Betancourt PP. 2010. Wine and olive oil from an early Minoan I hilltop fort. Mediterranean Archaeology and Archaeometry 10(2):115-123. McGovern PE, Luley BP, Rovira N, Mirzolan A, Callahan MP, Smith KE, Hall GR, Davidson T, and Henkin JM. 2013. Beginnings of viniculture in France. Proceedings of the National Academy of Sciences of the United States of America 110(25):10147-10152. McGovern PE, Zhang J, Tang J, Zhang Z, Hall GR, Moreau RA, Nuà ±ez A, Butrym ED, Richards MP, Wang C-s et al. 2004. Fermented Beverages of Pre- and Proto-Historic China. Proceedings of the National Academy of Sciences 101(51):17593-17598. Miller NF. 2008. Sweeter than wine? The use of the grape in early western Asia. Antiquity 82:937–946. Orrà ¹ M, Grillo O, Lovicu G, Venora G, and Bacchetta G. 2013. Morphological characterisation of Vitis vinifera L. seeds by image analysis and comparison with archaeological remains. Vegetation History and Archaeobotany 22(3):231-242. Valamoti SM, Mangafa M, Koukouli-Chrysanthaki C, and Malamidou D. 2007. Grape-pressings from northern Greece: the earliest wine in the Aegean? Antiquity 81(311):54–61.

Socratic Philosophy Essay Example | Topics and Well Written Essays - 2500 words

Socratic Philosophy - Essay Example The original speech given by Socrates was written by Xenophon, but Plato's version is still considered to be the most reliable source of gaining information about the history of the Socrates. There is no assurance considering how close are Plato's words to the words employed by Socrates in the actual speech at the time of his trial but it is believed that they are as closest as they can be. The speech given by Socrates was an attempt to defend himself from the accusations that were presented in the court against him. These charges included his corruptive activities in order to deliberately corrupt young minds along with his belief in atheism and creation of new deities. Plato was the only one who was able to revive the existence of Socrates in that court and his true state of mind. 'The apology' begins with the confusion that Socrates explained during the trial which said that he does not know if people of Athens, which were presented in the courts as the jury have been convinced by his accusers to join the jury. According to Plato's version of Socrates, he believed in the instant usage of words that came right from his mind rather than the usage of metaphors and perhaps words that over elaborate. The speech clearly presents Socrates notion of philosophy, which was an integral part of his undeveloped wisdom and his belief that philosophy can never be there unless one a dmits the intensity of Ignorance. The Trial: There three men who accused Socrates were Anytus, son of Anthemion who according to Socrates became a part of the indictment to represent the anger of the politicians and craftsmen. Socrates explained the eminence of virtue and that it cannot be taught while providing evidences to prove that many Athenians have sons who are in many ways mediocre as compared to the greatness that they had to offer. He precedes with real life examples of Pericles and Thucydides to strongly support the notion. Anytus was aggravated by Socrates' offensive remarks and impolite behavior that persuaded Anytus to convict him for various charges. The second man to represent the accusations was Meletus, the only speaker during Socrates' defense speech. Socrates mentions that Meletus joined the indictment to represent the poets; he also describes Meletus's appearance as a young hook-nosed man who is not known to many. During their discussion Meletus permits Socrates to bombard him with baffling queries that entrapped him in Socrates little conspiracy. Meletus accused Socrates of atheism and his belief in demi-gods. The third and the final accuser was Lycon, a remarkable rhetorician who as per Socrates joined the indictment on behalf of the rhetoricians. Along with Lycon, Nails is also believed to be an accuser who strongly represented the indictment and the charges pressed against Socrates. Nails became a democratic politician right after the downfall of the four hundred; he accused Socrates for his active part as one of the thirty tyrants who were solely responsible for the execution of his son, Autolycus. Socrates was faced by a set of two accusations which he had to defend himself from. The first set of accusations comprises of his conviction in various sorts of crimes and his big mouth that has only offensive words to convey. This set of accusations

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

Bioterrorism - Essay Example This primitive way of introducing deadly microorganisms in the society is now modernized by the advancement of science and technology which allows scientists to create strains of germs and viruses that can harm the society either by causing diseases or making the human immune system more susceptible to diseases. One of the most recent examples of bioterrorism attack is the 2001 case of anthrax in the United States which caused a global stir by killing five people and infecting 17 others. The adverse effects of bioterrorism can never be overstated. It should be noted that these attacks are often aimed at creating mass panic and disruption in the community. Diseases which are often incurable propagate chaos and bring in more problems in the social and political arena. Bioterrorists attacks like the foot and mouth disease in the United Kingdom did not directly harm human being but had been very detrimental to its economy particularly in the produce of livestock.

Healthypeople 1 Essay Example | Topics and Well Written Essays - 250 words

Healthypeople 1 - Essay Example The spirit and intention of Healthy People 2020 policy was to ensure that every citizen access quality healthcare regardless of the social and economic status. Another fundamental point that you have raised in this post is that IOM must ensure that customer is the boss. Quality healthcare is achieved when the customer is satisfied. Patient should always come first in all issues of healthcare because without the patients there would be no need of constructing health facilities. You have concluded your well-written post by giving a recommendation to all patients to consider taking advantage of technological advancement such as mobile phones apps and Google searches to manage their own health. It is through technology that patients can become better informed about health issues facing the. The noble task of taking personal responsibility of educating patients is something that must be emulated and adopted by everyone because effort of a single individual has little impact in achieving the goal of Health for all by 2020 as compared to cumulative effort of many

A Critical Analysis Of The

A Critical Analysis Of The This essay will present a reflective account of communication skills in practice whist undertaking assessment and history taking of two Intensive Care patients with a similar condition. It will endeavour to explore all aspects of non verbal and verbal communication styles and reflect upon these areas using Gibbs reflective cycle (1988). Scenario A Mrs James, 34, a passenger in a road traffic collision who was not wearing a seatbelt was thrown through the windscreen resulting in multiple facial wounds with extensive facial swelling which required her to be intubated and sedated. She currently has cervical spine immobilisation and is awaiting a secondary trauma CT. Mr James was also involved in the accident. Scenario B Mr James, 37, husband of Mrs James, the driver of the car, was wearing his seat belt. He had minor superficial facial wounds, fractured ribs and a fractured right arm. He is alert and orientated but currently breathless and requiring high oxygen concentrations. Patients who are admitted to Intensive Care are typically admitted due to serious ill health or trauma that may also have a potential to develop life threatening complications (Udwadia, 2005). These patients are usually unconscious, have limited movement and have sensation deprivation due to sedation and/or disease processes. These critical conditions rely upon modern technical support and invasive procedures for the purpose of monitoring and regulation of physiological functions. Having the ability to effectively communicate with patients, colleagues and their close relatives is a fundamental clinical skill in Intensive Care and central to a skilful nursing practice. Communication in Intensive Care is therefore of high importance (Elliot, 1999) to provide information and support to the critically ill patient in order to reduce their anxieties, stresses and preserve self identity, self esteem and reduce social isolation (Joà £o: 2009, Alasad: 2004, Newmarch:2006). Effective communic ation is the key to the collection of patient information, delivering quality of care and ensuring patient safety. Gaining a patients history is one of the most important skills in medicine and is a foundation for both the diagnosis and patient clinician relationship, and is increasingly being undertaken by nurses (Crumbie, 2006). Commonly a patient may be critically ill and therefore the ability to perform a timely assessment whilst being prepared to administer life saving treatment is crucial (Carr, 2005). Often the patient is transferred from a ward or department within the hospital where a comprehensive history has been taken with documentation of a full examination; investigations, working diagnosis and the appropriate treatment taken. However, the patients history may not have been collected on this admission if it was not appropriate to do so. Where available patients medical notes can provide essential information. In relation to the scenarios where the patient is breathless or the patient had a reduced conscious level and requires sedation and intubation, effective communication is restricted and obtaining a comprehensive history would be inappropriate and almost certainly unsafe. The Nursing Midwifery Council promotes the importance of keeping clear and accurate records within the Code: Standards of Conduct, performance and ethics for nurses and midwives (NMC, 2008). Therefore if taking a patients history is unsafe to do so, this required to be documented. Breathing is a fundamental life process that usually occurs without conscious thought and, for the healthy person is taken for granted (Booker, 2004). In Scenario A, Mrs Jamess arrived on Intensive care and was intubated following her facial wounds and localised swelling. Facial trauma by its self is not a life threatening injury, although it has often been accompanied with other injuries such as traumatic brain injury and complications such as airway obstruction. This may have been caused by further swelling, bleeding or bone structure damage (Parks, 2003). Without an artificial airway and ventilatory support Mrs James would have struggled to breathe adequately and the potential to become in respiratory arrest. Within scenario B, Mr James had suffered multiple rib fractures causing difficulty in expansion of his lungs. Fractured ribs are amongst the most frequent of injuries sustained to the chest, accounting for over half of the thoracic injuries from non-penetrating trauma (Middle ton, 2003). When ribs are fractured due to the nature and site of the injury there is potential for underlying organ contusions and damage. The consequence of having a flail chest is pain. Painful expansion of the chest would result in inadequate ventilation of the lungs resulting in hypoxia and retention of secretions and the inability to communicate effectively. These combined increase the risk of the patient developing a chest infection and possible respiratory failure and potential to require intubation (Middleton, 2003). The key issue of Intensive Care is to provide patients and relatives with effective communication at all times to ensure that a holistic nursing approach is achieved. Intensive care nurses care for patients predominantly with respiratory failure and over the years have taken on an extended role. They are expected to examine a patient and interpret their findings and results (Booker, 2004). In these situations patient requires supportive treatments as soon as possible. Intensive Care nurse should have the ability and competence to carry out a physical assessment and collect the patients history in a systemic, professional and sensitive approach. Effective communication skills are one of the many essential skills involved in this role. As an Intensive Care nurse, introducing yourself to the patient as soon as possible would be the first step in the history and assessment taking process (Outlined in Appendix A). Whilst introducing yourself there is also the aim to gaining consent for the assessment where possible, in accordance with the Nursing and Midwifery Councils Code of Professional Conduct (NMC, 2008). Conducting a comprehensive clinical history is usually more helpful in making a provisional diagnosis than the physical examination (Ford, 2005). Within Intensive Care the Airway, Breathing, Circulation, Disability, Exposure/Examination (ABCDE) assessment process is widely used. It is essential for survival that the oxygen is delivered to blood cells and the oxygen cannot reach the lungs without a patent airway. With poor circulation, oxygen does not get transported away from the lungs to the cells (Carr, 2005). The ABCDE approach is a simple approach that all team members use and allows for rapid assessment, co ntinuity of care and the reduction of errors. Communication reflects our social world and helps us to construct it (Weinmann Giles et al 1988). Communication of information, messages, opinions, speech and thoughts are transferred by different forms. Basic communication is achieved by speaking, sign language, body language touch and eye contact, as technology has developed communication has been achieved by media, such as emails, telephone and mobile technology (Aarti, 2010). There are two main ways of communication: Verbal and non verbal. Verbal communication is the simplest and quickest way of transferring information and interacting when face to face. It is usually a two way process where a message is sent, understood and feedback is given (Leigh, 2001). When effective communication is given, what the sender encodes is what the receiver decodes (Zastrow, 2001). Key verbal features of communication are made up of sounds, words, and language. Mr James was alert and orientated and had some ability to communicate; he was breathless due to painful fractured ribs which hindered his verbal communication. In order to help him to breath and communicate effectively, his pain must be controlled. Breathless patients may be only able to speak two or more words at a time, inhibiting conversation. The use of closed questions can allow breathless patients to communicate without exerting themselves. Closed questions such as is it painful when you breathe in? or is your breathing feeling worse? can be answered with non verbal communi cation such as a shake or nod of the head. Taking a patients history in this way can be time consuming and it is essential that the clinician do not make assumptions on behalf of the patient. Alternatively, encouraging patients to use other forms of communication can aid the process. Non verbal communication involves physical aspects such as written or visual of communication. Sign language and symbols are also included in non-verbal communication. Non verbal communication can be considered as gestures, body language, writing, drawing, physiological cues, using communication devices, mouthing words, head nods, and touch (Happ et al:2000, Alasad:2004). Body language, posture and physical contact is a form of non verbal communication. Body language can convey vast amounts of information. Slouched posture, or folded arms and crossed legs can portray negative signals. Facial gestures and expressions and eye contact are all different cues of communication. Although Mr. James could verbal ly communicate, being short of breath and in pain meant that he also needed to use both verbal and non verbal communication styles. A patients stay in Intensive Care can vary from days to months. Although this is a temporary situation and many patients will make a good recovery, the psychological impact may be longer lasting (MacAuley, 2010). When caring for the patient who may be unconscious or sedated and does not appear to be awake, hearing may be one of the last senses to fade when they become unconscious (Leigh, 2000). Sedation is used in Intensive Care units to enable patients to be tolerable of ventilation. It aims to allow comfort and synchrony between the patient and ventilator. Poor sedation can lead to ventilator asynchrony, patient stress and anxiety, and an increased risk of self extubation and hypoxia. Over sedation can lead to ventilator associated pneumonias, cardiac instability and prolonged ventilation and Intensive Care delirium. Delirium is found to be a predictor of death in Intensive Care patients (Page, 2008). Every day a patient spends in delirium has been associated with a 20% increase ri sk of intensive care bed days and a 10% increased risk of morbidity. The single most profound risk factor for delirium in Intensive Care is sedation (Page, 2008) Within this stage of sedation or delirium it is impossible to know what the patients have heard, understood or precessed. Ashworth (1980) recognised that nurses often failed to communicate with unconscious patients on the basis that they were unable to respond. Although, research (Lawrence, 1995) indicates that patients who are unconscious could hear and understand conversations around them and respond emotionally to verbal communication however could not respond physically. This emphasises the importance and the need for communication remains (Leigh, 2001). Neurological status would unavoidably have an effect on Mrs Jamess capacity to communicate in a usual way. It is therefore important to provide Mrs James with all information necessary to reduce her stress and anxieties via the different forms of communication. For the unconscious patient, both verbal communication and non verbal communication are of importance, verbal communication and touch being the most appropriate. There are two forms of touch (Aarti, 2010), firstly a task orientated touch when a patient is being moved, washed or having a dressing changed and secondly a caring touch holding Mrs James hand to explain where she was and why she was there is an example of this. This would enhance communication when informing and reassuring Mrs James that her husband was alive and doing well. Nurses may initially find the process of talking to an unconscious patient embarrassing, pointless or of low importance as it is a one way conversation (Ashworth, 1980) however as previously mentioned researched shows patients have the ability to hear. Barriers to communication may be caused by physical inabilities from the patients however there are many types of other communication barriers. A barrier of communication is where there is a breakdown in the communication process. This could happen if the message was not encoded or decoded as it should have been. If a patient is under sedation, delirious or hard of hearing verbal communication could be misinterpreted. However there could also be barriers in the transfer of communication process as the Intensive Care environment in itself can cause communication barriers. Intensive Care can be noisy environment (Newmarch, 2006). Other barriers can simply include language barriers, fatigue, stress, distractions and jargon. Communication aids can promote effective communication between patient and clinician. Pen and paper is the simplest form of non verbal communication for those with adequate strength (Newmarch, 2006). Weakness of patients can affect the movement of hands and arms making gestures and handwriting frustration and difficult. Patients may also be attached to monitors and infusions resulting in restricted movements which can lead to patients feeling trapped and disturbed (Ashw orth, 1980). MacAulay (2010) mentions that Intensive Care nurses are highly skilled at anticipating the communication needs of patients who are trying to communicate but find the interpretation of their communication time consuming and difficult. The University of Dundee (ICU-Talk, 2010) conducted a three year multi disciplinary study research project to develop and evaluate a computer based communication aid specifically designed for Intensive Care patients. The trial is currently ongoing, however this may become a breakthrough in quick and effective patient clinical and patient relative communication in future care. This assignment has explored communication within Intensive Care and reflected upon previous experiences. Communication involves both verbal and non verbal communication in order to communicate effectively in all situations. Researching this topic has highlighted areas in Intensive Care nursing which may be overlooked, for example ventilator alarms and general noise within a unit may feel like a normal environment for the clinians however for patients and relatives this may cause considerable amounts of concern. Simply giving explanations for such alarms will easily alleviate concerns and provide reassurance. From overall research (Alasad: 2004, Leigh: 2001, MacAuley, 2010: Craig, 2007) Intensive Care nurses believed communication with critically ill patients was an important part of their role however disappointedly some nurses perceived this as time consuming or of low importance when the conversation was one way (Ashworth, 1980). Further education within Intensive Care may be requ ired to improve communication and highlight the importance of communication at all times. Communication is key to ensuring patients receive quality high standard care from a multidisciplinary team, where all members appreciate the skills and contribution that others offer to improve patients care.

Sesame Street’s Big Bird and Shakespeare’s Caliban :: Tempest essays

Sesame Street’s Big Bird and Shakespeare’s Caliban â€Å"Caliban...takes shape beneath the arc of wonder that moves throughout the play between â€Å"creatures† and â€Å"mankind,† between animate beings in general and their realization in the form of humanity. Is he man or fish? creature or person?" (Lupton, 3). â€Å"Although in The Tempest the word creature appears nowhere in conjunction with Caliban himself, his character is everywhere hedged in and held up by the politic-theological category of the creaturely" (Lupton, 3). "A freckled whelp, hag-born " (1.2.285). "Legged like a man, and his fins like arms! " (2.2.31-32). "I shall laugh myself to death at this puppy-headed monster" (2.2.146-147). "A howling monster, a drunken monster" (2.2.179). "This is as strange thing as e’er I looked on" (5.1.292-293). "He is as disproportioned in his manners /As in his shape" (5.1.294-295). He is a poetic paradigm. When performed properly, he can take an audience from tears of laughter to tears of sorrow within a few paragraphs. Caliban is an actor’s dream, a scholar’s vision. Sighted as being both the missing link, but also portrayed in adaptations as more human than Prospero, Caliban is commentary, character and caricature. However, there is a question that plagues authors, directors, actors, and stressed out, indignant English professors: What is Caliban? Many books, articles, updates, adaptations, and arguments tackle this question. Together we will confront these demons, I will lead you down a path, present arguments, ideas, my own bias, but in the end leave you to answer the daunting question of Shakespeare’s man-monster: Four pictures taken from different productions and different collections of The Tempest illustrate how diverse Caliban is. Each one has a unique view of who or, more precisely, what Caliban is. They progress in an order, from pure beast, through something less to someone almost resembling a man. The pictures lead us on a progression from something entirely bestial to something else entirely. The first image demonstrates the best description of Caliban, a creature that slightly resembles a man and slightly does not. Throughout Shakespeare's text, no character refers to Caliban as a man. The other characters describe him as the indescribable. As Alonso says, "This is a strange thing as e'er I / looked on (5.1.292-293)." One of the most common terms used in The Tempest to acknowledge Caliban is moon-calf. The Oxford English Dictionary defines moon-calf as "A misshapen birth, a monstrosity.

Aat Project Based on the Internal Control of Cookridge

1. Terms of Reference 1. 1. The researcher made investigation on the effectiveness of the internal Controls and accounting system of Cookridge Carpets Company. It also has some additional contents such as recommendations that helps the company to improve its strengths and weaknesses to protect the company’s reputation. 1. 2. The researcher also investigated on the stakeholders of the Cookridge Carpets company, both internal and external. The stakeholders play a very important role in helping the company’s growth. 1. 3.The report also investigates that the costs and benefits to Cookridge Carpets and stated that fraud is a major threat of the company. It is also been recommended by the researcher the terms in which this risks should be avoided. 1. 4. Lastly the researcher also investigated that the requirements of the internal Controls and Accounting systems Paper is part of the AAT Level 4 Diploma in Accounting. 2. Executive Summary 2. 1. This report investigates the eff ectiveness of the internal controls of the accounting systems of Cookridge Carpets company.The recommendations are also made to show ways in which the Cookridge Carpets company can improve its system and performance. It is investigated that Cookridge Carpets company uses the centralized accounting system. That is, its accounting system is done in one place. As findings of the use of centralized accounting system were made, it is recommended that the accounts staff of Cookridge Carpets should be trained and be qualified in order to be Competent on their work. Thus improve the performance of the company. 2. 2. The researcher recommends that the Cookridge Carpets company should aximize its security system to reduce the risks of fraud within the company. As well as BACS payments system should be used so that employees and suppliers are paid directly into their own accounts. This will minimize the use of cheques and cash as the way of payment hence improving the company’s payment control system. 2. 3. If there is maximum security within the Cookridge Carpets company, this will boost the staff members morale and improve the credit control, payments to suppliers and lastly reduce the risk of fraud within the company. 3. Methodology 3. 1.The researcher used the internet to research the data on how companies run or perform their its business. 3. 2. The researcher used books as a reference as an addition to find out the information to help with the report. 3. 3. The researcher also interviewed Managers from different companies on how they run their business and what is expected in order to run a successful business. 3. 4. A questionnaire was also produced by the researcher and sent to both Internal and external stakeholders to find out their different strategies Of running a successful business. 4. Introduction to the Organisation . 1. Cookridge Carpets company is a large carpets, soft furnishings and bed dealership in Southampton. It is a main dealer for [emailà ‚  protected] foam Beds and mattresses in the area and having been established in 2007, it has been trading for the past three years. It is a private limited company set by two brothers, Peter and john Cookridge. 4. 2. The two brothers purchased a large plot of land on which they developed An air craft hangar sized building to use as the carpet and bed showroom. They started out selling carpets and then expanded into beds and softFurnishings. In February 2010 Cookridge Carpets Company was asked by Memo Beds to become the main dealership for Southampton as the existing Local dealer was retiring. The two Brothers have been very successful in direct sales and have recently started selling carpets and beds over the internet. This Venture seems to have increased business. John is married to Paula, who acted as company secretary for the first two years of the company’s existence. 4. 3. The Cookridge Carpets company has a relatively flat structure (see Appendix1). This is a benefit to the company because the structure as few levels of management, has wide span of control, it is decentralized, this means that the communication between the superiors and subordinates is quick and also has high freedom of responsibilities of employees. 4. 4. The Cookridge Carpets company’s accounting department system is Decentralized system. This means the accounting systems are done in various places. This is an advantage to the company because the decisions within the company are faster compared to centralized system, the top management has more time to do other things that are part of the decision making, and also the system is dynamic, this is it is adapted to change.Leadership style of the company is normally laissez faire because controls within the company is lacking e. g. employees use accounts department computers for their self-interest. Supervision is also poor, employees do work in their own preferred time. 4. 5. External regulations affecting the organization 4. 5. 1. The Data Protection Act 1998- This regulation states how Cookridge Carpets company should handle or manage the confidential information or data about the business. Cookridge Carpets has to make sure that it follows the Act to avoid penalties if the data is disclosed without any egal agreement or action. 4. 5. 2. Late payment law- This Act states that Cookridge Carpets company must distribute payments fairly among employees and must not delay any payments for that matter. Failure to do so the company might face very disturbing penalties such as fines etc. 4. 5. 3. Health and safety legislation- Cookridge Carpets must company must Comply with the Act by making sure its customers or employees are having a nice safely working environment free from threats or hazards that may affect their health. 4. 5. 4. The company’s Act 2006- This Act regulates that Cookridge Carpets ust prepare financial statements and finalize them so that they are ready to be analyzed. Fraud Act 200 6- Under fraud act 2006 a person may face penalties if they breach one of the sections 2 (fraud by false representation), section 3 (fraud by failing to disclose information) and section 4 (fraud by abuse of position). Cookridge carpets especially the accounts department should make sure it abides by the Act to avoid penalties even imprisonment or even unlimited fines. 4. 6. Cookridge Carpets Internal Stakeholders 4. 6. 1. Owners- Peter and John Cookridge are the owners of the Cookridge Carpets company.As the owners of the company, their responsibilities are to make sure that the company pays tax according to the principle. They also look at the financial statements of the business to see if the business is making a profit or loss. They also look at the costs of the the business as well as turnovers and also make budgets of the their own business. 4. 6. 2. Management- The senior accounts clerk is responsible for the management of the business. He is responsible for managing the acco unting staff and making recommendations reports based on the weaknesses of the accounts system to improve them.Also to focus on the payroll system to make sure that it complies with the payroll Act required. 4. 6. 3. Employees- The business employed 20 members of staff; nine Direct Sales staff, three internet sales staff, two cleaners, two car delivery drivers, one accessory salesperson and lastly three part time staff in the small accounts departments. 4. 7. Cookridge Carpets External Stakeholders 4. 7. 1. Customers- Cookridge Carpets customers are owners of small business shops or stores who buy their goods from Cookridge Carpets and sells to other customers from their own shops. This is an advantage to both arties because the cash flow is being generated. 4. 7. 2. Suppliers- The supplies of Cookridge Carpets are manufactures of Goods including foam beds, mattresses and carpets. Suppliers will be focusing on the payments for goods being supplied. The financial statements will prov ide information to decide whether to provide credit to Cookridge Carpets company. 4. 7. 3. Bank- This is the main stakeholder of Cookridge Carpets because it deals with the financial accounts of the company as the company is facing some overdraft challenges. If the overdrafts needs to be repaid this might affect the company’s budgets and cash flow thus isturbing the company’s performance. 4. 7. 4. Westbridge Finance- Cookridge Carpets company offers monthly Payment terms to all customers at 6months interest free credit. Once this period expires there is an annual interest rate of 28. 4%. the company finance this through Westbridge, which charges an annual rate of 8. 7% to the company. 4. 7. 5. The debt collection agency- This agency charges ? 80 per case to Cookridge Carpets company plus 30% of any monies collected. 5. The Accounts Department 5. 1. Cookridge Carpets has accounts department office which is located on the first floor of the showroom.Access to the office is by a set of stairs at the rear of the building. Toilet facilities for staff and customers are also on the first floor, so the stairs are used by the members. The accounts staff are responsible for preparing sales invoices and to manage credit accounts. There is a waiting room for customer service. The accounts department use the code in the organization. 5. 2. The accounts department is mainly used to prepare and complete all sorts of activities on production of the accounts involving sales and purchase ledger and payroll. 5. 3. The accounts department internal stakeholders 5. 3. . Peter and John Cookridge- These are the owners of the Cookridge Carpets Company, as the owners of the company, their responsibilities is to make sure that the company pays tax according to the principle. They also look at the financial statement of the business to see whether the business is making a profit or loss. They also look at costs of the business as well as turnovers. 5. 3. 2. Wages Clerk- Thi s field is responsible for the preparation of the weekly and monthly payroll information. To accurately calculate all monies due wages and commission. To make up pay packets for the weekly paid staff nd prepare BACS returns for monthly paid staff. To prepare all associated returns and documentation and willing to undertake extra hours as needed. 5. 3. 3. Accounts Clerk 1- The accounts clerk is responsible for preparing sales Invoices (sales ledger) in the accounts receivables. Responsible to manage credit accounts. To ensure that all payments are made with 90 days. To prepare monthly management information and must be willing to undertake extra hours as needed. Also responsible for security of information and security of cash. 5. 3. 4. Accounts Clerk 2- The accounts clerk is responsible to check GRNAnd purchase invoices in the accounts payables (purchase ledger). Responsible for liaise with carpets, beds and soft furnishings suppliers. To manage accounts payable accounts. To ensure that all payments are made accurately and on time. To prepare monthly management information and must be responsible for security of information and security of payments. 5. 3. 5. Senior Accounts Clerk- Responsible for managing the accounting staff and making recommendations reports based on the weaknesses of the accounts system to improve them. Also to focus on the payroll system to make sure that it complies with the payroll Act. . 3. 6. Stores Staff- These are the company’s additional staff that helps with customers. They work mainly in stores and require complete supervision and accurate help from the accounts members. 6. Review of the Accounting System 6. 1. The researcher investigates the accounting system of Cookridge Carpets and also makes recommendations to improve the system. 6. 2. This section also investigates the financial reports the accounts system should hand to their stakeholders and to see if it is acceptable to agree or to meet the company’s needs an d the stakeholders needs. The trengths and weaknesses are aided in the SWOT analysis (see appendix 2). 6. 3. Working methods and practices 6. 3. 1. Strengths in the working methods and practices within the systems of Cookridge Carpets are stated in the SWOT analysis in appendix 2 as follows; * The Cookridge Carpets company’s accounting system and Inventory system operates its payroll system using Sage Payroll to calculate the employee’s weekly wages and salaries. It uses Microsoft Excel and the invoices are made using Word document. The computers can also access internet which is helpful to the employees to search and get information they need quickly. The company also has an alarm within the premise which is used to reduce the risks of theft within the company. * There is also the use of passwords on computers to protect confidential information from being disclosed or stolen. 6. 3. 2. Weaknesses in the working methods and practices within the systems of Cookridge Car pets are stated in the SWOT analysis in appendix 2 as follows; * There is lack of back-up of important information of the company and this put the company at risk of losing this important information. * Most of the employees are not familiar with using the current systems like Microsoft Excel and Sage payroll system.This is not good for Cookridge Carpets company because this might lead to errors in important data or documents of the company. * There is lack of discipline within the company. For example, some employees may just use the Accounts department computers for their self- interest like shopping on line. This is not good for the company because the computers are reserved to keep confidential information and should not be used by unauthorized staff members. * There is lack of communication in the company which may lead to poor decision making and action plans. * There is poor security within the company. For example, there was a ase when John found the door of accounts departm ent unlocked. * There is lack training for each of the roles within the organization. * There is lack of planning within the company. This is not good the company because this will make some errors in the business and the company would not be able to meet its goals or fail to meet its goals. * Most Cookridge Carpets staff is part time workers. This is a disadvantage because there are not available in the office at all times to monitor the company‘s performance or taking part in some tasks needed for the performance of the company. 6. 4. Record Keeping System 6. 4. 1.Weaknesses in the record keeping system are stated as part of the SWOT analysis in appendix 2 as follows; * The Cookridge Carpets company payroll is done manually, this is not good for the company because errors may easily result or occur. * Most staff is not comfortable or highly trained effectively on the use of Microsoft Excel system and the Sage payroll system. If they continue using these systems, errors on do cuments such as spreadsheet may build up and cause the company to produce inaccurate financial reports of the business. * There is no work being done for other members of staff when they are absent at work.Important or urgent work is there for done manually for them. This is not good the company because errors may result in the work being done. * The staff take cash directly from the till and the petty cash is not properly recorded. * Wages are done manually and in advance, therefore are not accurate. * The staff hours are recorded manually and the wages are calculated manually by the basic hours made by the staff leading to inaccurate payment. * There is lack of security within the record keeping department. This is not good for the company because confidential information may be stolen to be used against the company. . 5. Training of staff 6. 5. 1. The weaknesses in the training of staff of Cookridge Carpets company are stated in the SWOT analysis in appendix 2 as follows; * Cookr idge Carpets employees lack training in their accounting field. This is not good for the company because it leads to lack of knowledge and understanding about general controls and the company procedures. Errors may also occur due to lack of train, this might affect the performance of the business. * Cookridge Carpets staff is also lacking training on the use of the current systems.For example they are unable to used the pivot tables in the excel spreadsheets and the as well as the Sage payroll system. This is also good for the company because it can cause for further errors to the business. 7. Internal controls and analysis of fraud 7. 1. Internal System of Control 7. 1. 1. Cookridge Carpets company’s controlling system is not that productive, in other words is informal. The company’s control system is based firmly on trust. This is not good at all for the Company because fraud can be easily arises. Formal internal controls system is good for Cookridge Carpets because potential risks of fraud may be reduced. . 1. 2. The internal control system weaknesses are identified in the SWOT analysis in appendix 2 as follows; * Passwords – One password is being used to access the accounts department systems. All employees can be able to use the password in accounts office, this is not good for the business because the computer stores confidential information which is not allowed for the members of staff to see or disclose without any legal permission. * Wages- Wages are calculated and recorded manually within the business. This is not good for the business because inaccurate results or documents about wage are being produced.There is also no control in place for who collect staff wages and wages are not signed for in the business. * Petty Cash- There is no petty cash control system within Cookridge Carpets at all. The amount used from the petty cash is not recorded, which is also not good for the company because it influences the risks of theft withi n the business. * Cheques- The control system of the business involving cheques within the company is very poor. It is poor in the sense that blank cheques are signed and left with staff. The system is also poor because the office where the cheque books are kept can be left unlocked. Cash- The controls in regard to the use of cash is very poor within the business. Cash produced is normally used to pay wages of the staff and also calculated manually. Tills are also not counted for; the amount taken is also recorded manually. * Counter Signatures- Cookridge Carpets company’s controlling system on wages is not effective. Wages are not cross checked to prevent some errors that may easily be produced. * Credit Control- The company’s control in the credit control system is not that adequate. The company use or seek help from the credit reference agency when they grant credit to customers. New supplier and customers- Cookridge Carpets company has poor controls in regard to ne w customers and suppliers of the company. This is bad for the business because confusions between old and new customers and suppliers can be created and cause serious problems to the business. * Authorisation- Cookridge Carpets lack effective authorization control. Wages are not authorized in a formal manner because they are calculated and recorded manually. This is not good because errors can easily occur. Cheques are also needed to be signed by the owners. 7. 2. Analysis of fraud 7. 2. 1. There are possible frauds that could take place within theCookridge Carpets company’s control system. There are no evidence were the searcher found cases of fraud within the company. The effective controls should be introduced that prevents such cases. 7. 2. 2. The SWOT analysis in appendix 2 shows the weaknesses within the system as follows; * Cheque books are not safely stored in a secure place. This is not good for the company because the cheque books might get misplaced or they can be stolen. * The company use cash to pay wages which is not good for business because cash can easily get stolen by the employees without anyone noticing. The risk of fraud can easily take place in cases were cheques are signed and left blank for staff to use when the owners are not at work. * There are ways in which the staff can just take money directly from the tills instead of using the petty cash system. This is not good for the business because the staff can take the business money for their self- interest and don’t return it back or pay for it. * Cash is used to pay the members of staff and the payment is calculated and recorded manually. This is not good because errors may occur and this could make the staff to be paid more or less than the correct amount they should earn. . Recommendations to improve Cookridge Carpets Accounting System 8. 1. The following are recommendations that can be made to improve the weaknesses found by the researcher. 8. 1. 1. The password used t o access the system must be changed to Avoid the risks of disclosing confidential information and to reduce the risk of fraud. The staff of Cookridge Carpets must be informed of the need to have the effective controls to work efficiently. 8. 1. 2. Cookridge Carpets company staff must be given formal accounting training to improve on their weaknesses in order to reduce or eliminate possible errors.This could also help them to have much understanding of the importance and the need for controls within the company. 8. 1. 3. Cookridge Carpets should introduce controls that deals with new suppliers and customers to the accounts system. The owners should be fully involved to reduce the risks of fraud within the business. 8. 1. 4. The company should also introduce the effective petty cash control system within the organization. This will benefit the company because the petty cash would be recorded appropriately and this would reduce the risks of fraud as the cash taken from the till would b e recorded. 8. 1. 5.Cookridge Carpets company should back up its system. This will benefit the company because the important information would not be lost in the event of a system failure or if incidents like fire outbreak occur. 8. 1. 6. The Senior Accountant should be fully responsible for the management and operation of the new system introduced within the Cookridge Carpets company to avoid poor performance of the company and maintain efficiency and effectiveness. 8. 1. 7. The company must make payments to employees and suppliers by BACS. The payment should be made directly into bank accounts to reduce the use of cash and cheques for payments.This will benefit the company a lot because the risks of fraud and theft would be controlled as well as errors made during Calculations as the company make calculations manually. 8. 1. 8. Cookridge Carpets company should insure that it keeps cheque books in a locked and secure place like a safe. The system of signing blank cheques should als o be stopped. The Senior Accounts clerk should be put in control of signing cheques when the owners are upset. This would reduce the chances of fraud within the business. 8. 1. 9. There should also maintain a fully up to date register of working taff hours to ensure that staff are at work at required times. Cookridge Carpets company staff must always be informed to cover for each other’s absence to continue the working progress. This will be a good advantage to the company because the performance will improve. 8. 1. 10. Staff should also be trained on the operation of the new systems like the use of Microsoft Excel spreadsheet and the Sage payroll software. This would benefit the company because the staff would be having operational skills hence improve performance and efficiency of the company. 9. Cost benefit analysis 9. 1. The following is a completed cost benefit analysis of the ecommendations to introduce a centralized accounting system within Cookridge Carpets company; 9. 2. COSTS 9. 2. 1. Cookridge Carpets company would need to purchase effective equipment for the network of computers. The organization would rather buy cables or use a wireless network. The costs of all this is approximately ranging between ? 600-? 1,600. Wireless network would be faster than cabling but the connection could be lost on some occasions. Cabling on the other hand would be more reliable because it is less expensive compared to wireless network. 9. 2. 2. The staff can continue using the current manual system f the organization face some disturbance or disruptions to the new system. As the workload will be a lot, additional staff will be needed to enter data about particular documents of the organization so that the system would be fully operational. This would require costs of approximately ? 3000. 9. 2. 3. The organization would also need to look at costs of introducing procedure manuals to ensure staff can use the system and a rota to cover some elements when some st aff are not available at work. The senior accounts clerk will need to monitor this progress and would take approximately 30hours of their time f the workload is too much. 9. 2. 4. Cookridge Carpets company would also need to purchase centralized accounts package such as Accounts Professional which has been designed for both small and big companies. There are different types of packages of this kind and the company will have to choose which package is best suitable and needed by the company. This package would cost approximately ? 3,500 depending on the quality and size. The package should be simple to operate and should come with instructions on how it is used. 9. 2. 5. If the staff finds it more complex to use or operate the package urchased, the company would have to provide training for staff. Courses for staff would cost approximately ? 500-? 700 depending on the level of training. 9. 2. 6. As part of training on the operational of the new accounts package purchased, these would be an opportunity cost of the staff not be available at work. 9. 3. BENEFITS 9. 3. 1. Cookridge Carpets would need to complete the centralized system reports including the financial system of the business. This could be monitored by both the owners of the business or the senior accounts clerk to ensure that the business is running ccording to plan and the cash is being generated and managed effectively. This reports processed would include; * Payroll Reports * Income Statements * Aged debt analysis * Supplier payments reports * Statement of financial position * Cash flow statement * Costs by cost centre/code * Analysis of petty cash expenditure 9. 3. 2. Cookridge Carpets would need thee cash flow statement to help the owners John and Peter to study the cash flow of the organization. It could also help them to manage the cash more effectively and efficiently to minimize the overdraft and other fees within the business.It could also help them with planning and budgeting other cash ex penditures of the business. 9. 3. 3. The organization would need the age debt report to improve the system on making debts and to make sure that the customers who do not pay the business on time are closely monitored in order to minimize the issue. This could also make it difficult for the customers to misuse the current controls thus many bad debts would be closely prevented. 9. 3. 4. Payroll reports of Cookridge Carpets company would be more accurate and up to date on rules and regulations set by the business. This would minimize confusions and incorrect payments ade doing calculation thus improving the staff’s performance and efficiency in work. 9. 3. 5. Cookridge Carpets company would benefit a lot on using a centralized system because it will be used as a back up just in case the system being used breakdown. Cookridge staff would continue with their tasks if one of the computers fail to function or breaks down. There will be reduced risks of losing important data because if the main system fails to work, it would be operational once again and this time would be fast in performance. 9. 3. 6. Another benefit to Cookridge Carpets would be the formal training of staff.This would be helpful to the business because it will increase and improve efficiency and effectiveness of staff on their work. Their morale would also be improved thus bring commitment to the organization with lower staff turnovers. The morale of the non- accounting staff would also be improved due to the accurate and complete wages. 9. 3. 7. Cookridge Carpets would benefit by having an improved cash flow system because the supplier reports on payments are implemented and suppliers are paid on time. this could further more benefit the credit terms and conditions that suppliers grant Cookridge Carpets company. 9. 3. 8.Another benefit of the company would be the lower risks of fraud prevented by the improvement of the controls within the system as well as improved control cost. Reports on costs would help the owners of the business with the payments and wages and states where some costs are higher or lower than expected by the business when they are finally analyzed. 9. 3. 9. The business would use the statement of financial position to show the assets and liabilities of the company. It would also show details of the receivables (debtors) and payables (creditors) and allow the owners to have a regular and more accurate picture of these. This ould help the company to highlight any issues with the size of payables and receivables. 9. 3. 10. The business would also benefit by using the income statement to show the owners of the company the income or revenue received received and the costs of the business. This could show profitability by month or by product depending on the details required. This would help the owners with decision making and analyzing the business and would highlight key costs such as bank interest. Appendix 1- Organization chart Appendix 2- SWOT analy sis STRENGTHS| WEAKNESSES| * There is an alarm code they set every day evening when they lock up. * Access to the accounts office on the first floor is easy because the keypad lock is never used. | * All computers are loaded with licensed software owned by the company| * The password used on all of the computers is the same and never been changed. | * No member of staff is allowed to load any software onto the computers without subsequent permission from the manager. | * The check book is not kept in a perfectly safe area. | * No unauthorized devices are to be used for saving, uploading or downloading work other than those purchased and approved by the company. * There is lack of control as all staff can get access to the accounts office with the common password. | * No unauthorized discs, memory sticks, external hard drives or other devices are to be used within the accounting system. | * Cash being generated is used to pay wages; this is not good for the company because it increas es the risks of theft. | * Only authorized members of staff are to use computers. | * There are high risks of errors within the business as some staff is not qualified in accounting. | * The inventory information of beds, carpets and soft furnishings are kept on Microsoft excel spreadsheet. * The inventory information of beds, carpets and soft furnishings are kept on Microsoft excel spreadsheet. | * Two new computers were purchased by Cookridge Carpets Company and are both running the Windows vista operating system. They are also loaded with Microsoft Office 2007 ( with a three user license) . | * There is lack of control concerning the petty cash system; some staff can just take the money from tills without recording the amount being taken. | * There are also two new computers purchased and loaded with Sage Payroll software. * Some staff has lack of knowledge on using the new systems like Microsoft word excel. This is not good because it might cause plenty of errors within the busi ness. | * When the computer system was set up, a password was installed to protect the information stored on it. | * Invoices are processed manually; this is not good for the business because errors can easily be made during processing. | | * The cash taken from tills is not recorded; this is not good for the business because risks of fraud and theft may easily occur. | * There is inaccurate staff pay due to lack of controls on staff hours and manual calculations of wages. | | * Payments to suppliers are made without informing other staff members. This is not good because it may lead to high chances of fraud. | | * There is lack of authority; blank cheques are signed to cover absence. | | * There is inaccurate staff pay due to lack of controls on staff hours and manual calculations of wages. | OPPORTUNITIES| THREATS| * There is an opportunity to introduce some back up staff to cover for those who are absent so that work can continue being done without any delay. * If staffs who lack knowledge and experience continue using the spreadsheet and some other software, it will bring threats to the business. Errors will be made during the working progress therefore the results of the data being produced would be incorrect and inaccurate. | * There is an opportunity to introduce formal training to staff that lack knowledge and experience in accounting and also the new system they use like the use of Microsoft excel spreadsheet and new software introduced by the business. * If the company does not back up its current systems, there will be a threat of losing some important data of the business when the system in use breakdown. | * There is an opportunity to introduce close monitoring and control of the payroll system and internal audit to the company’s accounting system. | * It appears that one password is used to access the accounting department system. This is a threat to the business because the computers are likely storing confidential information which is no t supposed to be seen by the staff without any authority or permission. * There is an opportunity of using new systems such as the Microsoft excel spreadsheet to record and calculate data. This is good for the company because recording data manually will be replaced. | * Using cash to pay wages of the employees is a threat to a business because fraud and theft can easily take place within the business. The wages may on the other hand be incorrect due to the manual calculations. | * There is an opportunity to introduce some back up staff to cover for those who are absent so that work can continue being done without any delay. * It appears that office staffs are paid by cheques. This is a threat to the company because the frequent use of cheques can lead to risks of cheques being stolen or fraudulently used. | * There is an opportunity to introduce formal training to staff who lack knowledge and experience in accounting and also the new system they use like the use of Microsoft excel spreadsheet and new software introduced by the business. | * There is a threat of making incorrect and inaccurate invoices due to manual completion of invoices. * There is an opportunity to introduce close monitoring and control of the payroll system and internal audit to the company’s accounting system. | * If staffs who lack knowledge and experience continue using the spreadsheet and some other software, it will bring threats to the business. Errors will be made during the working progress therefore the results of the data being produced would be incorrect and inaccurate. | Appendix 3-Fraud Matrix Potential Fraud| Current Control| Risk To The Organization | Recommendations| | | | | | | | | | | | | | | | | | | | | | | | | | | | |

Agrarian Discontent and the 19th Century essays

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A last ditch effort to rescue the River Jordan - Essay Example Hence, it has become the most danger to the extreme environmental adversity. Unfortunately, the annual flow o River Jordan has considerably reduced since; Jordan, Syria, and Israel are competing at seizing clean water as much as they can (OBrien 1). This has the result in the annual water decrease, and many people are not aware that the river will soon dry up. Friends from Earth Middle East recently are trying to create awareness of the departure of the Jordan River. Due to habitat damage, the area experiences decreased rainfall with severe climatic conditions as a result of a change in climate. As a result, it will lead to water shortage in the area reducing production of food as well economic instability. Devotion to water concern is intensifying as political, social, and the development urgency (OBrien 1). The international community is debating on the creation of new strategies that will sustenance effort towards the rescue of Jordan River. It has taken years of demanding work and finally definite transformation is beginning to commence in the River

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Corporate finance - Essay Example e views that capital structure (debt or equity financing) and dividend policy do not matter in company valuation come from the same theory that made daring assumptions about corporate investment decisions and the efficiency of capital markets. In their classic papers on these issues, Miller and Modigliani (1958 and 1961) used as a starting point that the company has settled on its investment programme and determined how much of the investments would be financed from debt, with the remaining funds required being funded from retained earnings, and any surplus funds would be paid out as dividends. If the company decides to increase dividends without changing the investment and borrowing policy, the funds that would be needed to pay the dividends should come from somewhere. If debt is fixed, the only way it can fund extra dividends is to sell more shares. The new stockholders would invest only if you offer them shares worth as much as they cost, but how can the firm do this when its assets, earnings, investment opportunities, and therefore, market value are all unchanged? The answer is that there must be a transfer of value from the old to the new stockholders, with the new ones getting the new shares, each one worth less than before the dividend change was announced, and the old ones suffering a capital loss on their shares. The capital loss of the old shareholders would just offset the extra cash dividend they receive. Would it matter to the old stockholders to receive extra dividends plus an offsetting capital loss? It would if that were the only way they can get cash. But as long as there are efficient capital markets, they can raise the cash by selling shares. Thus, the old shareholders can â€Å"cash in† either by persuading management to pay a higher dividend or by selling some of their shares. In either case, there will be a transfer of value from old to new shareholders, and the only difference is that in the former case (higher dividends) this