Thursday, September 3, 2020

Philip Larkins Faith Healing Essay -- Philip Larkin Faith Healing Poe

How regular as far as subject, topic, structure and versification is Confidence Healing by Larkin? Philip Larkin's Faith Healing In 1964, Philip Larkin distributed his third book of verse, entitled 'The Whitsun Weddings'. One of the numerous widely praised sonnets was 'Confidence Healing'. In this exposition, I expect to investigate how run of the mill this sonnet is as far as subject, topic, structure and versification. In Faith Healing, ladies rush to an American Faith Healer for a favoring. The persona of the sonnet is composed from an outcast's point of view, glancing in at this sight. Confidence Healing is partitioned into three verses, every one of ten lines. Rhyming pentameter is utilized to give 5 significant worries to every one of the 10 lines. The three refrains really add to the activity of the sonnet. In the primary verse, the ladies go ahead to the Faith Healer; in the second, they leave and 'Timidly stray'. At long last, the sonnet finishes up with the third verse where Larkin investigations the circumstance. This versification is undoubtedly very commonplace all through The Whitsun Weddings. 'Here' is another sonnet from this assortment, and Larkin again composes in predictable rhyming. He utilizes the customary versification to depict an excursion from a modern city to a spot where substantially more fulfillment can be picked up. This excursion was likewise mapped by the structure of the sonnet. Larkin composed 4 verses and every one denoted a movement in the excursion. This is like Faith Healing where every verse moves the story onto the following occasion or event. It is a comparable case for 'Mr Bleaney' where each line is written in poetic pattern, with just a single exemption for the principal line. This sonnet likewise recounts to a story with the initial four stanzas being clear befo... ...t we truly want while Faith Healing recommends that on the off chance that these ladies had understood their depression before throughout everyday life, they could have adored and been cherished in kind. This is just a slight distinction; yet merits thinking about when posing the inquiry of the ordinariness of Faith Healing. Generally, I feel that the similitudes exceed the distinctions and it can be presumed that Faith Healing is infact very like a determination of different sonnets in Whitsun Weddings. There are a few contrasts and Faith Healing is remarkable in certain regards, for example, Larkin not encountering this occasion by and by. Be that as it may, in general Faith Recuperating is a run of the mill Larkin sonnet, with hardship and forlornness as topics, measured rhyming and enjambment as language highlights and with at first illustrative refrain's before proceeding onward to close with a intelligent and mindful scene.

Saturday, August 22, 2020

Human Capital Management free essay sample

Human Capital Management Hafidz Surapranata 19009166 School of Business Management CHAPTER I INTRODUCTION Human Capital Management The definition is that the administration of an associations workers. While human asset the executives is now and then alluded to as a delicate administration ability, viable practice inside an association requires a vital concentration to guarantee that individuals assets can encourage the accomplishment of hierarchical objectives. Successful human asset the executives likewise contains a component of hazard the executives for an association, which is as a base, guarantees authoritative consistence. Self-improvement Plan (PDP) Personal Development Plan is best portrayed as close to home arranging strategy to create ones abilities sets because of satisfaction of employment necessities or want in expanding individual skills through activity plans dependent on mindfulness, values, reflection, objective setting and getting ready for self-awareness inside the setting of profession, instruction, relationship, or simply personal development or self-realization. In light of the two definitions, we could see that Human Capital Management has a significant job towards PDP and an organization on the grounds that the relationship is unmistakably reliable. By utilizing PDP technique in Human Capital Management, we could characterize the separation in discovering representatives aptitudes that identified with the activity examination and employment prerequisites itself. So that is the reason PDP is essential to HCM or even in reverse as a result of this we could know whether the representative aptitudes is fit or not for the organization inside the activity necessity. Future Job Expectation later on, my fantasy work desire is to work in one of the greatest oil organization on the planet. The organization which I needed to pick is Total Oil Company, the explanation I is needed to work at Total Oil Company is on the grounds that my other dream is additionally to be in Paris from my youth where I could see the Eiffel Tower and taste of the deserts of Paris Foods, I appreciated preparing and food since I was still I kid. It will be a life-changing encounter to me to work in Total Oil Company. I generally trust that some time or another in the event that I could occur in working at Total, I will get an opportunity to be the CEO of Total Company. Being an understudy in SBM ITB could assist me with accomplishing the future Job that I wished to be the CEO, since I was shown numerous information on the best way to deal with an organization and advise how take care of issue in numerous perspective particularly Human Resource Subjects. Expected set of responsibilities The Description of CEO of Total is to lead, control, oversee and furthermore make a superior vision and execution than before where I could the organization to fruitful and the top oil organization on the planet. I will make an incredible group dependent on their division and authority where they need to concentrate on their activity work area, yet they additionally must be adaptable to hold hand towards all the division on the off chance that they required any assistance after they finish their activity course of events. I will likewise attempt to extend through around Indonesia where I could contend emphatically with pertamina. Organization Total S. A. is a French global oil organization and one of the six Supermajor oil organizations on the planet. Its organizations spread the whole oil and gas chain, from raw petroleum and flammable gas investigation and creation to control age, transportation, refining, oil based commodity showcasing, and universal raw petroleum and item exchanging. Complete is likewise an enormous scope synthetic concoctions producer. The organization has its administrative center in the Tour Total in the La Defense locale in Courbevoie, close to Paris. History The organization was established after World War I after the French Prime Minister Raymond Poincare dismissed framing an association with Royal Dutch Shell for making a totally French oil organization. At Poincares command, Col. Ernest Mercier enrolled the help of ninety banks and organizations to establish Total on 28 March 1924, as the Compagnie francaise des petroles (CFP), actually the French Petroleum Company. Oil was viewed as indispensable on account of another war with Germany. In any case, the organization was from the beginning a private area organization (it was recorded on the Paris Stock Exchange without precedent for 1929). CFP took up the 23. 75% portion of Deutsche Bank in the Turkish Petroleum Company (renamed the Iraq Petroleum Company), granted to France as pay for war harms brought about by Germany during World War I by the San Remo meeting. In 1991 the organization name turned out to be essentially Total. After Totals takeover of Petrofina in 1999, it got known as Total Fina. A short time later it likewise obtained Elf Aquitaine. First named TotalFinaElf after the merger in 2000, it was later renamed back to Total in May 2003. Starting at 2010, Total had more than 96,000 workers and worked in excess of 130 nations [2] as of late as 1992, the French government despite everything held 5% of the organizations shares, down from a pinnacle of more than 30%. In the timeframe somewhere in the range of 1990 and 1994, remote responsibility for firm expanded from 23 percent to 44 percent. Hypothetical Background * Competency The meaning of capability or competency is capacity of a person to play out work appropriately. A competency is a lot of characterized practices that give an organized guide empowering the ID, assessment and advancement of the practices in singular workers. Competency frequently observes as a mix of information, aptitudes and conduct used to improve execution; or as the state or nature of being enough or all around qualified, being able to play out a particular job. For example, the board competency may incorporate frameworks thinking and enthusiastic insight, and aptitudes in impact and arrangement. Additionally considered as a mix of information, aptitudes and conduct used to improve execution; or as the state or nature of being enough or very much qualified, being able to play out a particular job. Using ability as a proportion of occupation value was presented in 1973 by â€Å"David McLelland† who recommended that the best proportion of a person’s work value was through a proportion of fitness and not by straightforward knowledge, an idea that turned into a discovery at that point. Presently ability estimation turns into a standard that numerous organizations stick to, estimating whether an individual merits utilizing or not, by estimating all parts of fitness. * Career It’s an occupation attempted for a huge time of a people life and with open doors for progress. It additionally could be characterized as course or progress through life. Every individual should design their profession later on the grounds that somebody can get mindful of individual abilities, interests, information, inspirations, and different attributes, and sets up activity intends to accomplish explicit objectives as of late. The vast majority could procure a fortunate or unfortunate vocation; it relies upon how they respond and aptitudes towards the position that they dealt with. * Training is portrayed as a progression of projects that expects to give abilities, information, and capabilities to an individual be it hypothetical, professional, or viable. The aptitudes that are given are usually helpful and pertinent to the company’s needs, expanding the competency of representatives so they can play out their employments better, expanding efficiency and, in the long run, productivity. As per Hani Handoko (2001), Training is a procedure planned to improve the dominance of different abilities and methods of executing a specific work, point by point and standard. The advantages of preparing and advancement are : * Improve the exhibition * Allows workers to utilize HR frameworks all the more adequately * Reducing representative turnover * Motivate representatives with vocation advancement and arranging * Improving the abilities of representatives * Improving the viability of self-representatives Training could likewise be isolated into a few strategies relies upon each organization. The organizations must be consider about the expense and advantage for them on the off chance that they use preparing to improving their representatives execution. Time, cost of learner, offices, materials, and misfortunes of profitability are the average costs that organizations must looked on. Then again, by utilizing that costs, benefits are likewise picked up.

Friday, August 21, 2020

How Practitioners Can Take Steps Essay Example for Free

How Practitioners Can Take Steps Essay h)Explain how specialists can find a way to ensure themselves inside their regular practice in the work setting and on off-site visits. A critical component of a practitioner’s job in securing themselves is understood arrangements and techniques that are set up to defend them and kids or youngsters in their consideration. In a school setting an expert can secure themselves by. All staff in schools ought to guarantee that their associations with students are suitable to the age, sexual orientation, incapacity and ethnic cause of the understudies, taking consideration that their lead doesn't offer ascent to remark or hypothesis. Perspectives, attitude and language all require care and thought, especially when staff of either sex are managing juvenile young men and young ladies. Dress and Appearance :A person’s dress and appearance are matters of individual decision and selfexpression. Anyway it is important and shrewd for staff to think about the way of dress and appearance suitable to their expert job, instead of that which might be embraced in their own life. Dress and Appearance A person’s dress and appearance are matters of individual decision and selfexpression. Anyway it is fundamental and insightful for staff to think about the way of dress and appearance suitable to their expert job, rather than that which might be received in their own life. Physical Contact Unnecessary physical contact with understudies : A student, parent or spectator may confound physical contact. Such contact can incorporate well deliberate casual and formal motions, for example, putting a hand on the shoulder or arm, which whenever rehashed with an individual student could prompt genuine inquiries being raised. Along these lines, as a general rule, representatives must not reach students and it is indiscreet to credit contacting to their style or as a method of identifying with understudies. Rehashed physical contact with a student might be amateurish and may prompt disciplinary strategies or a claim of physical/sexual maltreatment. Any type of physical discipline of students is unlawful, just like any type of physical reaction to trouble making except if it is by method of restriction. It is especially significant that staff get this, to secure their own position and the general notoriety of the school. Where physical contact might be satisfactory: There might be, particularly with more youthful kids, occasionsâ where an upset understudy needs solace and consolation, which may incorporate physical soothing. Such consolation could for instance, include an arm around the shoulder or a soothing embrace. Representatives should utilize their caution in such cases to guarantee that what is, and what apparently is by others present, typical and characteristic doesn't become pointless contact, especially with a similar understudy over some stretch of time. Where a representative has a specific worry about the need to give this kind of care and consolation he/she should look for the exhortation of the Head. Obviously those working with babies and little youngsters have a serious diverse task to carry out from those engaged with optional young or developing kids in essential/auxiliary/uncommon schools. Some little youngsters may require a lot of solace and backing to assist them with managing everyday encounters in school life. Thinking about Pupils with Particular Problems : All youngsters reserve an option to wellbeing, security and respect when contact of a cozy nature is required (for instance helping with toileting or taking off wet/dirtied dress). A consideration plan ought to be drawn up and concurred with guardians though kids who require cozy couldn't care less all the time. Youngsters ought to be urged to go about as autonomously as could be expected under the circumstances and to attempt as their very own lot individual consideration as is practicable. At the point when help is required, staff ought to guarantee that another suitable grown-up is in the region and knows about the assignment to be attempted. Emergency treatment and Administration of Medication: When controlling emergency treatment, staff ought to guarantee that another grown-up is available, or mindful of the move being made, at whatever point conceivable. Guardians ought to consistently be educated when medical aid has been controlled. Students may require prescription during school hours. In conditions where kids need drug consistently, a social insurance plan ought to be attracted up to guarantee the security and assurance of understudies and staff. With the consent of guardians, the youngsters ought to be urged to direct the prescription themselves. On the off chance that an individual from staff is concerned or questionable about the sum or sort of medicine being given to an understudy, this ought to be examined with the suitable senior associate at the soonest opportunity. See DOH/.DfES Guijdance: First Aid for Schools Private gatherings with understudies: Teacher ought to know about the threats that may emerge from private meetings with singular students. It is perceived that there will be events when classified meetings must happen at the same time, where conceivable, such interviewsâ should be directed in a stay with visual access, or with the entryway open, or in a room or territory which is probably going to be frequented by others. In their dealings with students at school, staff should know that their activities might be confounded. Demonstrations of preference ought to be prepared for, for example, giving a student a preposterous measure of private individual consideration. Giving an understudy customary lifts home is certifiably not a reasonable strategy. Fascination: Staff should know that understudies can be unequivocally pulled in to an individual from staff and may build up a hetero or gay fixation. All circumstances ought to be reacted to delicately to keep up the respect of all concerned. Staff ought to likewise know that such conditions consistently convey a high danger of words or activities being misjudged and for claims to be made against staff. An individual from staff who becomes mindful that a student may have built up a fixation (on themselves or an associate), ought to talk about this at the most punctual open door with a senior partner so suitable move can be made where fundamental. Along these lines, steps can be taken to maintain a strategic distance from hurt and trouble for all concerned. Staff should know that it isn't extraordinary for a student to build up a fascination on an individual from staff. Educational program: The educational program can now and again incorporate or lead to impromptu conversation about topic which is explicitly unequivocal, or of an in any case delicate nature. Reacting to pupils’ questions can require cautious judgment and staff may wish to take direction in these conditions. Instructive Visits and Extra Curricular Activities All staff should be especially cautious when administering students in a private setting, for example, a field study trip or other broadened visits from home. So also the less proper methodology maybe embraced in extra curricular exercises for the most part may be available to confusion. Albeit progressively casual connections in such conditions will in general be normal, the standard of conduct expected of staff will be the same as the conduct expected inside schools. Youngsters are qualified for regard and protection when changing garments or scrubbing down. In any case, there should be a necessary degree of oversight to protect youngsters and fulfill wellbeing and security contemplations and to guarantee that harassing or prodding doesn't happen. The management should be fitting to the necessities and age ofâ the youngsters concerned. In specific circumstances staff or volunteers might be required to move youngsters. Given the potential dangers, an assigned individual from staff ought to be selected to design and give oversight of all shipping game plans and react to any troubles that may emerge. At every possible opportunity and practicable it is prudent that transport is attempted other than in private vehicles, with in any event one grown-up going about as an escort. Staff ought to guarantee that their conduct is sheltered and that the vehicle courses of action and the vehicle meet every single legitimate necessity. They ought to guarantee that the vehicle is roadworthy and that the greatest limit isn't surpassed. http://www.merton.gov.uk/board/pdf-developingsafeworkingpractices.pdf

Monday, June 8, 2020

Essay on “Ethics and true and fair view in financial reporting”

Essay on â€Å"Ethics and true and fair view in financial reporting† Financial reporting Financial reporting according to Pervan et al. (2010) is presenting all the relevant financial information of a business in a structured way for easy comprehension. A look at Tesco’s financial statements, there is a clear indication that that it is specifically aimed at impressing the shareholders(Tesco, 2012). The company may be giving true and accurate information but the focus is on creating benefit to stakeholders involved including customers and shareholders. For instance, the review by the chief executive focuses on strengthening the company for the future and there are numerous illustrations that show the company’s impressive performance and organizational culture(Tesco, 2012). Just like in many other company reports, too much focus is laid on the positive outcomes about the company’s operations. According to Hardin (2002), this is a common way for corporate to use financial reporting as a means of hiding behind formalities(Hardin, 2002). Financial reporting is not only crucial to the companies that send out the report but also to public agencies, competitors, business partners, consumers and investors who receive and use the reports. Enderlie (2004) says that during reporting, companies portray and explicitly convey an image of their philosophies and activities to the public. He further says that the companies use reporting as a means to enhance their reputation and be accountable for their activities and objectives. With regards to the recipients of the report, Enderlie says that they need some truthful information to base their decision on and to hold the corporations accountable(Enderlie, 2004). This further implies that financial reports cannot primarily be designed for shareholders alone. Companies cannot make an assumption that shareholders are finance specialists or the industry. It is for this reason that other users such as banks, customers, suppliers, governments, and employees have to be considered during preparation of the report. There is a lot of vested interest from all these recipients. Other authors such as Albert (2002) agree with these assertions of Enderlie (2004). Albert even goes ahead to cite examples of cases that support the importance of ethics in financial reporting. For instance, the collapse of Enron was due to unethical practices in financial reporting. The free market policy is basically made possible by the ability of stakeholders to properly evaluate the financial disclosures of companies(Criado-jimà ©nez, et al., 2008). The accuracy of the information presented in the financial reports is not supposed to be subjected to individual evaluation by stakeholders. However, the interpretation of the information in the reports is subject to individual evaluation(Enderlie, 2004). Aims of financial reporting There are several aims of financial reporting identified by scholars. Frecka (2008) says that financial reporting is useful in identifying the economic resources of a company. The reports can also be used to identify the claims to economic resources of a company and the impact that circumstances, events, and transactions will have on the identified resources(Ionescu, 2010). Potential and existing investors and creditors are among the group of focus in financial reporting. This is because they use the statements to assess the uncertainty, timing, and amount of cash inflows to a company(Jo Kim, 2008). In addition, financial reporting is useful to both potential and existing creditors and investors for making important decisions relating to investment and credits(Frecka, 2008). The role of ethics in financial reporting According to surveys conducted by Gallup, there is evidence of dishonesty by business people in the corporate world. Compared to other sectors, the poll showed that business people have a 25 percent level of honoring ethical practices in their reporting(Marx Els, 2009). This is quite a low figure. Gibson (2002) says that it is likely that such polls are discriminating and biased against corporations. However, the one thing that makes them to be more accurate and significant is the fact that they are individually reviewed(Gibson, 2002). Because of the numerous concerns about the accuracy and comprehensiveness of corporate financial reporting, analysts have always sought to answer the question whether corporations use financial reporting to hide behind their formalities or represent a true substance of their performance(Palmrose Saul, 2001). Ethics in financial reporting therefore refers to the standards and requirements of trust and transparency by auditors, certifiers, corporate, and any other individual who uses the financial reports. According to Staubus (2005), little attention was given to truthfulness and honesty in reporting before the occurrence of the major scandals of Enron and Andersen in the US. Staubus notes that the reports were believed to be accurate because ofthey were subjected to auditing by publicly recognized auditors. But the point is that auditors can also take part in unethical practices in financial reporting. He therefore notes that the ethics of reporting is a serious problem witnessed by professionals within the financial sector(Zeff, 2003). The problem is not only concentrated in the US but also in companies from other regions such as Europe(Blake, et al., 1996). Trust and truthfulness of financial reporting is argued to be very complex and that it takes more than just decisions and actions of accounting professionals and corporate executives to enforce ethical practices in reporting(Xu, et al., 2007). Even though the cited cases of Enron and Andersen indicated that the problem lied at the micro level or the individual level of all aspect of a company, it would still be unfair to lay blame on individuals(Jo Kim, 2008). The macro level or the regulatory level can also be considered since it plays a significant role in preventing unethical practices in reporting. Importance of ethics It is important to have ethical standards in financial management as well as reporting because issues to do with finances can sometimes make professionals do strange things(Stolowy Breton, 2004). Most of the applications used in accounting and finance are designed in such a way that organizations and their constituents can use them to their benefits. This makes it possible for accounting and finance professionals to move around numbers in all different ways just to ensure they add up in a particular manner(Roychowdbury, 2006). In response to such kind of practices, companies have to adopt ethics in financial management so that they can have a source of guidance. Without the moral barometer, cases of mismanagement and unethical practices in reporting will remain to be witnessed. Frecka (2008) says that without considering ethical standards in reporting, it is hard to create limitations or boundaries to corporate culture. With the nature of accounting, management decisions about statements and financial reports become necessary. Management decisions impact reporting and cause it to range from fraud to high quality reporting at both extreme ends of the spectrum(Rockness Rockness, 2005). This implies that some management decisions during financial reporting can be regarded as unethical but not fraudulent(Kalbers, 2009). The three ethics models that are commonly used in management decision include deontology, utilitarianism, and virtue ethics. When considering the Kant’s deontological approach to ethical decision making, the results or consequences of action has little significance in establishing what is right or wrong(Nandi, 2006). This implies that the consequences of unethical practices in financial reporting have very little significance of determining whether the practices are moral or immoral. In this view, the end is not related to the means used to reach the end and the results cannot be used to justify the means. Therefore, Kant argues that the bottom line is to maintain the standards of morality irrespective of the outcome(Nandi, 2006). When it comes to financial reporting, as long as a company meets the standards of reporting, the outcome does not matter. The other model of ethical decision making is utilitarianism which gives considerations to the consequences of an action. Essentially, this approach requires individuals to only do the actions that have the best results. According to Ugleitta (2001), in order for an individual to act morally, he or she has to choose the actions that bring the best outcome. Therefore, if an individual is aware that the outcome or consequence of one action is better compared to those of another action, common sense should dictate that the individual chooses the one with the best outcome. Utilitarianism can be used in making financial decision in organizations(Bok, 1999). Lastly, according to virtue ethics model, a lot of emphasis is laid on moral characters or virtues. It contrasts with deontological approach which emphasizes on rules or duties and utilitarian approach which emphasizes on the consequences of an action. Supposing it is obvious that accounting professionals should always give true and accurate information during reporting, a virtue ethicists will point out to the fact it is good to be honest. According to the utilitarian model, the argument will be based on the fact that giving truthful information has consequences beneficial to many people; while deontologists will argue that giving truthful information honors rules and standards of morality despite the outcome(Nandi, 2006). Trust and transparency are the most basic aspects in proper financial reporting. Looking at this from the angle of utilitarianism, finance managers have to be aware that the trust and transparency will bring the best positive and beneficial outcome in reporting. The benefits of transparency and trust will be felt by the company as well as every other recipient of financial reporting. The confidence of shareholders, employees, governments, banks, suppliers, and customers to companies will increase(Pervan, et al., 2010). On the contrary, if financial managers decide to engage in unethical practices during reporting, the outcome will be detrimental to all the stakeholders involved as well as the company. Some of the cases cited as examples of compromised ethical standards in finance reporting provided by Albert (2002) include: the case of IBM, Global Crossing, and Enron. True and fair view in financial reporting True and fair view in financial reporting has been a subject to debate by many financial analysts with regards to their usefulness, importance, and meaning. In addition, the general accepted principles of accounting have also been subjected to debate. According to Kirk (2001), true and fair view in financial reporting is closely associated with judgment. He distinguishes the true and fair view from the general accepted accounting principles and says that the latter tends to be rule based as there are established standards expected to be followed. Kirk points out that there is no specific definition in true and fair judgment in financial accounting. This therefore allows users to make professional judgment and find meaning of the phrase ‘true and fair’ through usage(Blake, et al., 1996). Interpretation of accounting statements requires fairness and truth in order for the information presented within the statements to be reliable. Assets and liabilities reported in financi al statements have to have a one to one relationship with the quantities they purport to measure(Blake, et al., 1996). What is considered to be true and fair, can only be established through professional judgment. The intention behind the use of this view is associated with the wider moral stances within the society. The view makes an attempt to balance between the abuse and use of power during reporting by providing judgment based on legal standards. Several scholars have agreed to the fact that both the terms truth and fair do not have precise definition(Blake, et al., 1996). For instance, truth has a nature to be either absolute or relative. However, despite this fact, the concept of truth has been applied in accounting and research. The concept of fairness has also been described to be very open. It varies in several degrees and subjected to individual interpretation and application. Scholars, and analysts also agree to the fact that time and place can be factor that causes both truth and fairness to vary(Blake, et al., 1996). It is for this reason that one cannot be surprised when such varying patterns are witnessed during financial reporting. The concept of true and fair view is therefore a very slippery one when relating it in accounting and financial reporting. Circumstances can actually be used to give meaning to the concept rather than the definition of the concept. According to (Jo Kim, 2008), in order for financial managers to achieve a true a fair judgment in their reporting, they have to present data both in a manner that is easily understood by others and a manner that is impartial. This is however in contrast to the definition of fairness by other authors, who tend to describe the concept as applying judgment to rules and standards which are already established. Instead of being neutral to matters that raise different interest, it is only fair if one follows the rules. Other authors have also leaned more towards the general accepted accounting principles to be the description of truth and fair(Blake, et al., 1996). Hence, when the accounting principles are applied consistently, it will amount to true and fair judgment. From the discussion of the concept of true and fair view in application of accounting theory and general reporting, it is clear that financial reports go against the three ethical models. Both fairness and truth are considered to be relative, abstract, and subject to individual interpretation. Circumstances and time can be used to determine application of financial standards during reporting. The model of utilitarianism may fail to apply during financial reporting because the outcome does not matter. The concept of fairness and truth allows different circumstances to determine whether to apply standards of financial reporting. The Tesco financial statement 2012 uses the model of utilitarianism where a lot of consideration is given to the outcome of the accounting practices. The company focuses on ensuring that the financial reporting brings benefit to all the stakeholders involved.

Sunday, May 17, 2020

From An Ordinary Man Analysis - 866 Words

Racial hatred is prejudice and hostility targeting groups of color or ethnic backgrounds in various ways. â€Å"Night† by Elie Wiesel is a story about the authors experience during the Holocaust and how he survived through the harsh treatment of the concentration camps. Paul Rusesabagina’s â€Å"From An Ordinary Man† is about how the author saved many people from an ongoing tribe attack by putting them in his hotel. In Elie Wiesel’s â€Å"Night†and Paul Rusesabaginas â€Å"From An Ordinary Man†, both the authors use of overall purpose, theme, and use of rhetoric help tell the stories of survivors. In these novels the theme I chose was racial prejudice, were it also gives a message racism and how far it could go. Further into â€Å"From An Ordinary† its†¦show more content†¦In â€Å"An Ordinary Man† Paul tries to persuade the Hutu soldier to not kill his family and friends and paid for their lives â€Å"It’s was the price we had finally agreed on: a million Rwandan francs for everyone†. The German soldiers persuaded the Jews to to get on the train. However â€Å"Night† states some rhetoric to help others, when the Maria the christian made to try to persuade the Wiesel family to hide in the hut with her, â€Å"Our former maid came to see us. Sobbing, she begged us to come with her†. After reading these two novels I think the overall purpose of these authors is for Paul to inform the reader about racial hatred and Elie to describe his experience during the holocaust. Paul talks about how humanity should be â€Å"Kindness is not an illusion and violence is not a rule. The true resting state of human affairs is not represented by a man hacking his neighbor into pieces with a machete. That is a sick aberration. No, the true state of human affairs is life as it ought to be lived.†. Elie goes describes what he saw, felt, and thought about during his time in the concentration camp â€Å"Blessed be Gods name? Why, but why would I bless Him? Every fiber in me rebelled. 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I argue that Russell’s theory is superior as it can handle negative existentials but that it is also subject toRead MoreEssay Ordinary Men by Christopher Browning1256 Words   |  6 PagesOrdinary Men by Christopher Browning I. Ordinary Men is the disconcerting examination of how a typical unit of middle-aged reserve policemen became active participants in the slaughter of tens of thousands of Polish Jews. Reserve Police Battalion 101 was made up of approximately 500 men most from working and lower-middle-class neighborhoods in Hamburg Germany. They were police reservists, not trained in combat, some of whom worked with and had been friendly with Jews before the war. Read MoreThe Abc Murders1040 Words   |  5 PagesThe ABC Murders - Summary and analysis Summary (Spoiler Alert): Hastings, Hercule Poirots partner and assistant, returns to Britain, just as Poirot receives a sinister letter from an unknown person under the alias ABC. The letter says, that he should look out for Andover, on the 21st of the month. Just as stated in the letter, something happens on the 21st. A woman in Andover, named Alice Asher, turns up dead. On the crime scene an ABC railway guide is found, and Andover is marked. The policeRead MoreMusà ©e des Beaux Arts by W. H. Auden Essay1106 Words   |  5 Pagesperceptions and how we use them to observe, or block out human suffering. While we are doing ordinary things like eating, or opening a window, bad things can be happening to others and it is as easy as looking up, to see what is actually going on. Auden illustrates societies’ indifference to human suffering through the form of his poem and by alluding to artwork that compares human perceptions and juxtaposes ordinary images with images of suffering and tragedy. The form of Musà ©e des Beaux Arts plays anRead More1984 Essay819 Words   |  4 PagesWinston: Oceania Hero Or Not? â€Å"George Orwell once offered this definition of heroism: ordinary people doing whatever they can to change social systems that do not respect human decency, even with the knowledge that they can’t possibly succeed.† In George Orwell’s novel, 1984, the protagonist, Winston Smith is described in words of being the ordinary, everyday man to the dystopian society that Orwell envisions to us through Winston’s eyes. the life of a Oceanian citizen. However, in the closing

Wednesday, May 6, 2020

London by William Blake and Upon Westminster Bridge by...

London by William Blake and Upon Westminster Bridge by William Wordsworth This essay aims to compare and contrast the differences and similarities between the two poems London and Upon Westminster Bridge. They both create powerful, contrasting images but are both similar in the use of language and exaggeration. The first poem to be commented upon is London by William Blake, written a couple of decades before the second poem written by William Wordsworth. William Blake negatively describes London and uses the first person narrative to make it seem as if it were him wandering the lonely streets of London. He creates a woeful and miserable impression of the capital city of England. I†¦show more content†¦This is another exaggeration of the feeling that the miserable people of are wandering around the streets with chains attached to them. These chains are purely imaginary on Blakes part, exaggerating his bitterness and negative opinion of London. In the third stanza, Blake criticizes the Church with the following line: Every blackening Church appalls I think he is actually criticizing the Church leaders, saying they are hypocrites for ignoring the problems faced by the people of London. He uses the word cry again which indicates the hardships that people endured. He also mentions the cry of an unhappy soldier and accuses the Palace of purposely ignoring this problem. The soldiers who risk their lives in war to protect their country feel that they have very little or even nothing worthwhile to return home to after the war. I think he could also be referring to the cries of all the people of London and the whole situation, not just the remorse felt by the soldiers. How the youthful Harlots curse, Blasts the new-born Infants tear In the last stanza of this poem, Blake refers to the young prostitute and her suffering, because the existence of prostitution suggests the society is immoral. The curse he refers to is probably a sexually transmitted disease that the prostitute could be carrying or spreading. This suggests that the city of London is oneShow MoreRelatedComparison of London by William Blake and Lines Composed upon Westminster Bridge by William Wordsworth1105 Words   |  5 PagesComparison of London by William Blake and Lines Composed upon Westminster Bridge by William Wordsworth Earth has nothing to show more fair, taken from William Wordsworths Lines composed upon Westminster Bridge, could not be more of a contrast to the way William Blake describes what he sees in his poem London. William Wordsworth and William Blake both wrote their poems within a very similar time, yet they are completely different in all aspects. Lines composed upon WestminsterRead MoreComparison Between â€Å"London† by William Blake and â€Å"Composed Upon Westminster Bridge† by William Wordsworth850 Words   |  4 PagesComparison between â€Å"London† by William Blake and â€Å"Composed Upon Westminster Bridge† by William Wordsworth The city of London has inspired many poets throughout the ages. Two of the most distinctive portrayals are William Blake’s â€Å"London† published in Songs of Experience in 1974 and â€Å"Composed Upon Westminster Bridge, September 3, 1802† by William Wordsworth. While both Blake and Wordsworth comment on the conflict between appearance and reality, Blake shows the gloomy ugliness by taking down London’sRead More Comparing Composed Upon Westminster Bridge by William Wordsworth and London by William Blake1459 Words   |  6 PagesComparison between William Blake and William Wordsworth’s Views of London William Blake grew up in the slums of London and this is shown in his poem, he wrote his poem in the slums and back alleys of London as he never had very much money. He describes London as being â€Å"charter’d†, this gives us the impression that everything has rules and boundaries in London, and that there is no mystery to be discovered. Also chartered means on a map, almost as if it is owned, by the king perhaps. The lineRead MoreA Comparison Between William Wordsworths Upon Westminster Bridge and William Blakes London1006 Words   |  5 PagesA Comparison Between William Wordsworths Upon Westminster Bridge and William Blakes London The English Romantic period spanned between 1789 and 1824. This period was not so-called until the mid 19th century when readers began to see six different poets as part of the same movement. These poets were William Blake, William Wordsworth, Samuel Taylor Coleridge, Lord Byron, Percy Shelly and John Keats. Some aspects of Romantic poetry were; there was an increasing interest Read More Comparing William Wordsworths Composed Upon Westminster Bridge and William Blakes London1181 Words   |  5 Pagesand Contrast William Wordsworths Composed Upon Westminster Bridge and William Blakes London William Wordsworth and William Blake wrote poems about London, but they presented their views from different angles. Wordsworth sees the beauty in London and Blake sees only the ugliness. William Wordsworths Composed Upon Westminster Bridge gives a step-by-step look at the awe-inspiring beauty of a London sunrise, whereas William Blakes London shows the dreary ugliness of London life by takingRead More How London is Portrayed in Composed upon Westminster Bridge and London531 Words   |  3 PagesHow London is Portrayed in Composed upon Westminster Bridge and London William Wordsworths poem, Composed upon Westminster Bridge written in 1904 looks at the positive side of London city and it natural Beauty. Whereas William Blake wrote the poem, London in 1794, the poem is negative towards authority and politics. The theme of the two poems is the city of London and how different people preserve it. All bright and glittering in the smokeless air (line 8) is a romantic viewRead MoreComposed Upon Westminster Bridge By William Wordsworth And London1003 Words   |  5 PagesThe two poems ‘Composed upon Westminster Bridge’ by William Wordsworth and ‘London’ by William Blake’s both show sharp contrasting views about the city of London. Wordsworth sees the beauty in London whilst Blake only sees the ugliness. It is through these different perspectives of London that both poets present their ideas of nature, darkness and suffering. In ‘London’, Blake portrays a gloomy perspective of London, whereas in ‘Composed upon Westminster Bridge’ Wordsworth’s tone is bright andRead More Comparing Composed upon Westminster Bridge versus London Essay527 Words   |  3 PagesThese two poems are both written about London, one titled London is written by William Blake. The other Composed up Westminster Bridge is written by William Wordsworth. Even though these poems are written on the same setting, they are opposite sides of a coin. London shows the appearance of the city from the position of an onlooker, it shows the suffering of the common man. Westminster Bridge tackles a different view point, it portrays London as the city really is. The rich upper classesRead MoreComparing the Poets Use of Language To Present Their View of London in Composed Upon Westminster Bridge by Wordsworth and London by Blake1571 Words   |  7 PagesTheir View of London in Composed Upon Westminster Bridge by Word sworth and London by Blake London was, is and undoubtedly always will be, a city of enormous interest and controversy, especially for those employed in the field of writing. The two poems, Composed Upon Westminster Bridge, 1802, by William Wordsworth and London, 1794, by William Blake, demonstrate this through their opposing views. The intention of both William Blake and William Wordsworth was to portrayRead MoreWilliam Blake And William Wordsworth1099 Words   |  5 Pagesthose poets are William Blake and William Wordsworth. Although Blake was a contemporary of the era, he had a little in common with Wordsworth. Religion is the focus of Blake’s visionary works, which does not exist in any other Romantic poetry. William Blake uses satire in most of his work to criticize the corrupting influence of religion on imagination. For Wordsworth, nature was like a religion. He talks about his own spiritual life when he refers to nature. According to Wordsworth, being alive meant

Principles of Conducting Clogistics Management †MyAssignmenthelp.com

Question: Discuss about the Principles of Conducting Clogistics Management. Answer: Introduction The report presents a brief overview of the logistics management. The Golden bridge food manufacturing company has been selected for the report. The report explains and analyzes the order cycle and inventory management. It describes the various theories of logistics management. It also explains the core functional areas of interface and its approaches. It also describes the economic order quantity. It is the well-known food company which is dealing in various food products. The company was founded in 1993 in Singapore. The company is manufacturing several western and eastern products under its own name in Singapore. The firm is dealing in stuffed fish, sausages, and seafood and hams products since 20 years. The company is obtained ISO 22000 and HACCP certification in Singapore. It is one of the biggest achievements for the firm. Through this certificate, the company is able to make a different image in the market. HACCP certificate and good quality of products are the unique strength s of the association. Further, the company is producing the unique and good quality of products. The firm products differ from the competitor's products in Singapore. It is serving its products in more than 9 countries across the world. The firm is producing innovative products in order to meet long-term success and growth in the market. It looks after the tastes, preferences, and expectations of the customers to meet the goals and objectives of the company. It provides the safe working environment to the employees. Further, the company maintains the hygiene standards and food safety in the market to attract the more customers across the world. It provides the career advancement opportunities to the employees. After various researches, it has been found that the company is overcoming on the competitors with its effective strategies and good quality of food. It prefers the demand and choices of the customers and provides healthy and hygiene food to them (Fernie Sparks, 2014). The interface is a term which is concerned with the technique that is helpful for Golden Bridge Foods Manufacturing Company. This Company set an Interaction among various related aspects, Department and the factor of Company. According to this report logistic management of the company is concerned with entire Activities which are discussed below (Bosona Gebresenbet, 2013). Processing of Food Including Position of requested Orders. Text Messages Broadcasting and processing Dispatch and Forwarding Changing/Cancelling already dispatch orders. Adding/removing transport objects Visualizing and recording activities Processing of the actual time ( arrival/ departure time, start/Finish of work) Thus, Interface is a technique which helps the company to communicate and interact with various issues of the company. According to this report, logistic management of an organization is a way to function in all departments of the company. It can relate to accounting, finance, marketing or even production. The entire interfaces play a vital role in logistics management. One can be the interface of any of the department of the company. The three core functional areas of logistics management have discussed below (Christopher, 2016). Production department interface The production department is responsible for checking and maintaining the productivity of the materials produced. The production is done in such a manner that it becomes easy to market. The smooth productivity helps the company to achieve its set goals and objectives. The cost and quantity are an important function of productivity. It is checked at the time of producing the units. The number of units at the time of production is checked by the managers and the cost of production is set accordingly (Seuring, 2013). Production at Golden bridge foods manufacturing limited is done by analyzing that how the company follows production system. The companys span of time becomes a major issue. If it turns out to be within short time period, the product is rejected. Therefore, the company has to make its step towards the process of production through proper planning. It becomes necessary for the company to change the cost of production at the time of production procedure according to the product (Caunhye, Nie Pokharel, 2012) Marketing department interface The logistics management in the marketing department is a way of knowing the department that affects the marketing process. The logistic department and the marketing activities have different perspectives which show the relationship between the companies (Seuring Gold, 2012). Mainly the company focuses on four main perspectives while interfacing with the market. They have been discussed below. Traditionalist Relabeling Unionist Intersections The company has faced different types of changes while market interfacing. The traditional views of the market are analyzed and evaluated by the firm. It shows that the marketing activities and logistic activities are completely different from each other. They follow no interface between each other. The perspective of Re-labeling perspective talks about the relation of the two activities by analyzing the market in a larger fraction. The Unionist as the name suggests and it talks about both the activities together. It collectively administrates the presentation of the company (Ngai, Leung, Wong, Lee, Chai Choi, 2012). Accounting and finance department interface The interface between the accounting and finance department is one of the very important interfaces. It deals with checking the firms accounts and the finance sector. It tells about the economic benefits that the firm goes through. The Golden bridge foods manufacturing company also takes help of the accounting and finance department. It administers of the companys logistic nature from top to bottom. It gives suggestions to improve the performance of the business in finance and accounting. The companys finance and accounting department investigate and evaluate the overall all expenses and gains done by the company. The Golden bridge foods manufacturing company is looking at the front position to take only some more ladders to cut and administer the added cost (Soysal, Bloemhof-Ruwaard, Meuwissen van der Vorst, 2012). The time from ordering the raw material from the supplier till the product is reached to the customer, the product has to go through many stages like placing the order, then placement information is received, the order is packed and shipped. This period is called order cycle (Hofer, Eroglu Hofer, 2012). In other words, Order cycle time refers to the time period between the insertion of one order and the next order. It is the specific time duration between two orders which are placed in order. The time period between receiving and placing of an order is known as the order lead time. The Golden bridge manufacturing company is using the effective and unique order cycle techniques to meet the goals and objectives of the firm. It is using innovative techniques and method to maintain the order cycle in the company (Subramanian Ramanathan, 2012). The Golden bridge foods manufacturing limited has to go through the same order cycle while supplying its products. The Company uses best technologies and better advancement techniques in order to manage and keep a check on the order process (Kudla Klaas-Wissing, 2012). The following steps are used by the company for managing the best logistic activities of the firm: The placed order is made ready to be shipped after coming from the suppliers. This is the first level of companys production process (Lee Lam, 2012). After the placement of order, it is checked time to time till it does not reach to its customers. The calculating the Economic Order Quality point, the firm evaluates and analyses the minimum stock left in the warehouse, which is the other evaluation technique. Lastly, the order is placed by the company according to the minimum inventory level and the production level of the Golden bridge foods manufacturing limited (Gligor Holcomb, 2012). Key performance indicators (KPIs) of Golden bridge foods manufacturing limited according to the investigation states and the key performance indicators role in the company is to check and measure the performance of the order that is been supplied by the company is reached or not to the customer. The tracking record of the product at every step of the process is checked and is updated to the customer (Barney, 2012). Recommendation for the order cycle Inventory management is very important in any business. It is recommended for every firm to maintain an inventory to keep the extra units that are required in future, safe. It is a method of estimating the amount of stock left in the business and the number of units to be called later. The Golden Bridge foods manufacturing limited maintains a proper inventory. It manages the record of the amount of inventory left and the number of units further needs to be called as an inventory (Sarkar Sarkar, 2013). The process of managing the inventory by the company is commendable. They work with perfection with managing the stock in the warehouse. Some recommendation has been suggested for the improvement in the management with respect to the techniques of inventory management which have been discussed below. This technique of inventory management checks and measures the amount of stock left in the warehouse. It is recommended to call for more stock only when there is a minimum amount of stock is left in the warehouse. This is valuable as to meet the companys inventory management system effectively and efficiently (Crdenas-Barrn, Chung Trevio-Garza, 2014). The fixed order point stands for fixed order point. This technique of inventory management is recommended in the company because it allows maintaining the fixed amount of units of the product left in the inventory. This is done to match the units sold with that of units left in the warehouse as a stock. The fixed order time refers to the fixed time. This technique of inventory management is recommended so that the company can order the number of units to keep it as a stock within a fixed time. The company is asked to give a timely call to the suppliers to make the units ready for supply. This allows the company to meet the requirements of the customers (Borio, 2014). Conclusion The report is based on the significance of the logistics management. Further, it explains the economic order quantity, inventory management and various kinds of interfaces. After various researches, it has been concluded that logistics management is very important for every company. The techniques and strategies of the logistics management that are used by the company is increasing the chances of earning profits and revenue. Further, the recommendation has been given to flourish and expand its business more efficiently and effectively in the market by adopting the various techniques and strategies. The recommendations present in the report will allow the company in reducing the cost and increasing the quality of supply. The economic order quantity and inventory management also play a vital role in logistics management. References Barney, J. B. (2012). Purchasing, supply chain management and sustained competitive advantage: The relevance of resource?based theory.Journal of supply chain management,48(2), 3-6. Borio, C. (2014). The financial cycle and macroeconomics: What have we learnt?.Journal of Banking Finance,45, 182-198. Bosona, T., Gebresenbet, G. (2013). Food traceability as an integral part of logistics management in food and agricultural supply chain.Food control,33(1), 32-48. Brandenburg, M., Govindan, K., Sarkis, J., Seuring, S. (2014). Quantitative models for sustainable supply chain management: Developments and directions.European Journal of Operational Research,233(2), 299-312. Crdenas-Barrn, L. E., Chung, K. J., Trevio-Garza, G. (2014). Celebrating a century of the economic order quantity model in honor of Ford Whitman Harris. Caunhye, A. M., Nie, X., Pokharel, S. (2012). Optimization models in emergency logistics: A literature review.Socio-economic planning sciences,46(1), 4-13. Christopher, M. (2016).Logistics supply chain management. Pearson UK. Fernie, J., Sparks, L. (2014).Logistics and retail management: emerging issues and new challenges in the retail supply chain. Kogan page publishers. Gligor, D. M., Holcomb, M. C. (2012). Understanding the role of logistics capabilities in achieving supply chain agility: a systematic literature review.Supply Chain Management: An International Journal,17(4), 438-453. Hofer, C., Eroglu, C., Hofer, A. R. (2012). The effect of lean production on financial performance: The mediating role of inventory leanness.International Journal of Production Economics,138(2), 242-253. Kudla, N. L., Klaas-Wissing, T. (2012). Sustainability in shipper-logistics service provider relationships: A tentative taxonomy based on agency theory and stimulus-response analysis.Journal of Purchasing and Supply Management,18(4), 218-231. Lee, C. K. M., Lam, J. S. L. (2012). Managing reverse logistics to enhance sustainability of industrial marketing.Industrial Marketing Management,41(4), 589-598. Ngai, E. W. T., Leung, T. K. P., Wong, Y. H., Lee, M. C. M., Chai, P. Y. F., Choi, Y. S. (2012). Design and development of a context-aware decision support system for real-time accident handling in logistics.Decision support systems,52(4), 816-827. Sarkar, M., Sarkar, B. (2013). An economic manufacturing quantity model with probabilistic deterioration in a production system.Economic Modelling,31, 245-252. Seuring, S. (2013). A review of modeling approaches for sustainable supply chain management.Decision support systems,54(4), 1513-1520. Seuring, S., Gold, S. (2012). Conducting content-analysis based literature reviews in supply chain management.Supply Chain Management: An International Journal,17(5), 544-555. Soysal, M., Bloemhof-Ruwaard, J. M., Meuwissen, M. P., van der Vorst, J. G. (2012). A review on quantitative models for sustainable food logistics management.International Journal on Food System Dynamics,3(2), 136-155. Subramanian, N., Ramanathan, R. (2012). A review of applications of Analytic Hierarchy Process in operations management.International Journal of Production Economics,138(2), 215-241.