Free Zones and Their Contribution to the Economic Development of the UAE

Free Zones and Their Contribution to the Economic Development of the UAE Introduction Background and rationale for the study The United Arabs Emirates (UAE) is one of the most prosperous countries in the Gulf Region. The country is characterised by a high level of political and social stability due to its monarchical system of governance. Furthermore, its leadership system has contributed greatly towards the country’s economic growth. The UAE is cognisant of the role of economic integration in promoting economic growth.Advertising We will write a custom case study sample on Free Zones and Their Contribution to the Economic Development of the UAE specifically for you for only $16.05 $11/page Learn More Subsequently, Abed (2001, p.30) notes that the country is a member of a number of economic zones such as ‘the Arab League, the United Nations, the Gulf Co-operation Council, and the Organisation of the Islamic Conference’. In addition, the UAE has also adopted the concept of ‘free zone’ as one of its strategies towards achieving its macroeconomic goals. The Oxford Business Group (2008) defines the concept of ‘free zone’ as a perimeter within which businesses are accorded a unique trading environment such as an exemption from taxation and custom fields. However, businesses operating in the free zones are required to boost the country’s economic growth by creating jobs, increasing their volume of exports, and promoting diversification by investing in various economic activities. Over 32 free zones have been established across the UAE, twenty-six of them are located within Dubai, and they mainly cover trade and service activities. The UAE government has nurtured an enabling environment for businesses to operate. For example, businesses operating in the free zones are not subjected to customs, foreign trade controls, and quotas. Furthermore, the government has implemented an unrestricted profit and capital repatriation policy. Foreign firms operating in the free zones have full ownership of their business (Balazadeh 2012). Free zones have had remarkable contribution in the economic development of the UAE. For example, the zones have attracted quality Foreign Direct Investments (FDI) especially within the private sector, created employment opportunities for the Emiratis, enhanced technology transfer, and promoted the growth of exports. The UAE’s free zones have provided the country with a perfect opportunity to display its development. Furthermore, the country has experienced quantum growth with regard to industrial development (Dubai Information Site 2010). Therefore, the contribution of free zones in the UAE’s economic development cannot be underestimated. Statement of the research problem The proliferation of free zones in the UAE emanates from the government’s effective planning and policy formulation. For example, the UAE government has nurtured an environment conducive for conducting business. Subsequently, numero us foreign companies have established their operations in the region.Advertising Looking for case study on business economics? Let's see if we can help you! Get your first paper with 15% OFF Learn More The attractiveness of the UAE, especially amongst firms in the private sector, has also improved courtesy of the government’s commitment to create a knowledge-based economy. Approximately, 60% of the world’s biggest business organisations are located in the Dubai’s free zones (HSBC Global 2013). However, emerging economies around the world are increasingly adopting the concept of free zones in an effort to stimulate economic growth. Some of the strategies that emerging economies are adopting include improving their infrastructure within the free zones in order to improve their competitiveness. For example, governments are progressively implementing data centres, increasing the size of industrial land and improving logistics together with w arehousing facilities in order to meet the needs of different investors (Farole 2006). Subsequently, the attractiveness of the UAE’s free zones faces major future challenges. For these zones to maintain their competitive advantage, it is imperative for the government to recognise the importance of improving the zones’ structures and competitiveness. Furthermore, the UAE government should understand the challenges and opportunities presented by the prevailing macroeconomic and microeconomic factors. Gaining such understanding will remarkably improve the contribution of the free zones to the UAE’s economic development(HSBC Global 2013). Research objectives The aim of this study is to investigate the economic challenges and opportunities faced by the private sector and the UAE government in it pursuit to promote economic growth through the development of free zones. Research questions A number of research questions will be considered in an effort to attain the afor ementioned objective. Some of these questions are illustrated herein. What structures should the UAE government institute in order to improve the competitiveness of the free zones? What opportunities can be derived from the UAE’s free zones? What are the challenges faced by firms in the private sector operating in the UAE’s free zones? Limitations of the study A number of limitations were experienced in the process of conducting this research. First, the researcher was limited by resource availability with regard to time and finances. Subsequently, the researcher was not able to conduct a study on all the 32 free zones established in the UAE. Consequently, the findings from the free zones considered are only representative of the prevailing conditions in the UAE.Advertising We will write a custom case study sample on Free Zones and Their Contribution to the Economic Development of the UAE specifically for you for only $16.05 $11/page Learn More Organisation of the paper This report is organised into a number of sections, which include literature review, methodology, analysis, conclusion, and recommendations. Literature review Free economic zones have become a critical global phenomenon over the past few decades. The zones play an essential role in promoting structural reform and economic development in both developed and developing economies. A study conducted by the Organisation for Economic Cooperation and Development (2002) shows that it is easy to establish a free zone if the necessary government approval is obtained. Goods and services provided by businesses in the free zones are exempted from customs duties. Economies can adopt different types of free zones. Some of these zones include Free trade zones (FTZs) these are the most prevalent types of the FEZs. Different trade activities including re-exportation, transhipment, and distribution of goods are undertaken in the FEZs. Subsequently, the FTZs can be define d as centres of international trade. Most free trade zones are located in major distribution centres and routes such as seaports, airports, railways, roads, and maritime routes. There strategic location provides import-export companies with a perfect opportunity to improve their operational efficiency (Mankiw 2009). Export processing zones (EPZs) these zones are also referred to as service and industrial free zones. The zones are specifically designed in order to promote specialised manufacturing activities such as production of different consumer goods like clothing, consumer electronics, textile, and industrial components (Jenkins 2000). FEZs are an important vehicle in countries’ pursuit for various micro-economic objectives such as stabilising the foreign exchange rate and promoting employment. FEZs are also essential in promoting attainment of political and macro-economic objectives. Furthermore, FEZs are characterised by preferential application of economic policies d efined by a particular geographical zone (Organisation for Economic Cooperation and Development 2002). The geographical coverage of the FEZs varies from a few hectares to thousands of square kilometres. The zone can also be located within the borders of a country. Malhotra and Papadopoulos (2009) argue that FEZs do not only serve the purpose of promoting free trade. However, FEZs are also designed in order to protect domestic economy from the adverse effects of the global economy (Guangwen 2003). Corporations, which are established in the FTZs, are motivated by the need to position their businesses in a beneficial location. The FTZs are usually low cost structures. IBPUSA (2007) asserts that free zones have undergone remarkable growth due to the high rate of trade liberalisation. Most economies, which had previously adopted a closed economic system, are relinquishing their closed trade policies and inclining towards open economic policies.Advertising Looking for case study on business economics? Let's see if we can help you! Get your first paper with 15% OFF Learn More China is among the emerging economies that have adopted open economic systems by integrating free zones. By 2008, China had established over 213 free zones in over 9 regimes. By the end of 2008, the free zones established accounted for over 47% of China’s total exports (Carter Harding 2011). Free zones explain the spiral economic growth in most Eastern European countries. A number of Sub-Saharan African countries have also derived their economic growth from free zones. In 2009, the region had 101 free zones in which Kenya led with 33 FEZs (International Energy Agency 2005). Free zones are considered to a strong pillar in promoting the UAE’s economic performance. Free zones in the UAE Free zones have played a fundamental role in enhancing the level of foreign direct investment in the UAE. Most free zones in the UAE provide investors with similar incentives, which include Extended leases Inexpensive and abundant energy 100 percent foreign ownership 100 percent tax exem ption Quick approval procedures The zones function under the Free Zone Authority [FZA]. The body is charged with the responsibility of issuing licenses to firms, which intend to establish their operations within the FTZ. Furthermore, the body has to provide businesses with the necessary support. Investors intending to establish businesses in the zone can adopt different business structures. Some of these formats include Free Zone Companies (FZCO), Free Zone Establishment [FZE], or subsidiaries of foreign companies. The FZCO are limited liability companies, which must be owned by more than one shareholder. The FZCOs and FZEs are required to adhere to the rules and regulations set by the free zones. Furthermore, the FZEs and FZCOs must have an average financial capital base ranging between AED 50,000 and AED 1million (Terterov 2006). Upon gaining legal presence in the UAE’s free zone, a particular business entity is required to obtain a license from the FZA and lease land or p remises in which it will conduct its operations. Firms operating in the zones are restricted from selling their merchandise within the country. However, they can only engage in domestic trade through a local and registered official agent (Zaman 2011). Methodology Research design The study has adopted both qualitative and quantitative research design. The decision to adopt qualitative research design was informed by the need to gather substantial data from the field. Qualitative research design was considered due to the explanatory nature of the study. Adopting qualitative research design also gave the researcher a chance to carryout an in-depth study of the various issues associated with free zones. Quantitative research design was also incorporated in order to condense the diverse data collected from the field. Integrating qualitative research design was also informed by the need to ensure that the target stakeholders such as the UAE government and other non-governmental entities u nderstand the study’s findings. Population and sample In order to develop a comprehensive understanding of the structure, challenges, competitiveness, and opportunities associated with free zones in the UAE, researcher decided to collect data from government representatives and private firms operating in the free zones. Random sampling technique was used in selecting the sample study. The sampling technique was selected for it is easier and manageable to evaluate a sample when compared to the total population. Simple random sampling technique enabled the researcher to eliminate the element of bias in selecting the respondents. A sample of 200 respondents was selected from the free zones in the UAE. The researcher ensured that the selected respondents were conversant with the operations of the free zones in the UAE. Data collection The researcher relied on both secondary and primary sources of data. This decision was informed by the need to improve the reliability of the study . Interviews and questionnaires were used as the main primary data collection tools. Considering the resource limitation in conducting the study, the researcher conducted interviews over the phone. One the other hand, the questionnaires were mailed to the respondents. The questionnaires were semi-structured in nature by integrating both closed and open-ended questions. Data analysis and presentation The research questions considered in the study were evaluated and analyzed individually. The analysis was conducted by taking into account the responses from the various respondents considered in the study. Tables and graphs were used in presenting the data collected from the field. Therefore, the researcher was in a position to condense the voluminous data collected. Analysis The study considered respondents of different gender and age as illustrated below. Gender Number of respondents Male 100 Female 100 Total 200 The chart below illustrates the respondents’ age grou p. Age Group (years) Number of respondents 20-30 60 31-40 70 41-50 40 51 and above 30 Total 200 The core objective of this study is to highlight the economic challenges and opportunities facing the UAE government and firms operating in the region’s free zones. The researcher considered a number of aspects, which include Main structures that the UAE government has implemented in its quest to guide business operations within the free zones. Opportunities presented by the UAE free zones Challenges experienced in the UAE free zones In a bid to understand the competitiveness of the UAE free zones, the researcher sought to the opinion of the respondents on whether the structures implemented by the government promote the free zones’ competitiveness. The respondents had varied opinions. Ninety five percent (95%) of the respondents said that structures implemented by the UAE government promote FDI within the free zones. Only 5% of the respondents faulted the attractiveness of the free zone structures implemented by the UAE government. When asked why, the respondents cited a number of issues. First, the respondents cited the absence of taxes, custom privileges, and 100% foreign ownership as some of the core factors that make the UAE free zones most competitive foreign investment destination within the Middle East. The respondents cited the Jebel Ali Free Zone Authority, the Sharjah Airport International Free Zone, Ajman Free Zone Authority, and Hamariyah Free Zone Authority as some of the most attractive. On the other hand, the respondents who faulted the UAE free zones cited a number of reasons. First, they asserted that companies operating in the free zones are forced to confine their business activities within the zone. Subsequently, their market reach in the UAE is limited. Failure to comply with the set regulations may lead to a fine of more than US$35,000. When asked the main legal considerations that firm’s must have in or der to establish businesses in the UAE free zones, three main forms were identified. They include FZ Establishment, Branch, and FZ Company. The table below illustrates the core elements that must be adhered to in order to establish a business in the FTZs as suggested by the respondents. Free Zone Establishment Branch Free Zone Company Maximum number of shareholders 1 Parent company 2 Minimum number of shareholders 1 5 Minimum share capital $272,500 0 $ 136,000 Incorporation period 2 weeks 3 weeks 2 weeks Company structure Limited liability Unlimited liability Limited liability From the above results, it is evident that the UAE limits the type of business structures that can be established within its free zones. Furthermore, the restriction for businesses established in the free zones to sell their merchandise within the stipulated areas hinders businesses’ ability to achieve diversification. Free zone businesses are only allowed to rent premises outside the d esignated areas. The UAE government recently announced its intentions to allow businesses in the Dubai free zone to undertake activities outside the Dubai Free Zone. However, the government is yet to define the parameters within which the business activities will be undertaken. When asked about the opportunities that can be derived from the free zones, the respondents cited various benefits. 97% of the respondents identified increased foreign earnings, 93% cited Free zones to be a major employment creator and income generator, while 86% asserted that free zones is a major factor in attracting FDI. On the other hand, 78% of the respondents interviewed were of the opinion that free zones are vital in enhancing knowledge spillover and technological transfer, which in turn promote economic development. The chart below illustrates a summary of the respondents’ opinion on the opportunities associated with nurturing free zones in the UAE. Opportunity Percentage response Attract ion of FDI 86% Fostering knowledge spill over 78% Foreign exchange earnings 97% Income generation and employment creation 93% Conclusion and recommendations The study shows that free zones have played a remarkable role in promoting the UAE’s economic development. The establishment of free zones has enhanced the attractiveness of the UAE amongst foreign investors. Subsequently, the country has experienced significant growth in the size of FDI. Furthermore, free zones have created employment opportunities amongst the Emiratis, hence increasing their purchasing power. Fostering knowledge spill over and technology transfer is another major benefit that the UAE can gain from the free zones. However, the study shows that the UAE government has implemented a number of structures, which may hinder the contribution of the zones to the country’s economic growth. In order to achieve economic sustainability, it is imperative for the UAE government to consider improving t he country’s competitiveness. This move will play a fundamental role in attracting foreign and local investment. The government should consider the following. The UAE government should ensure that optimal laws and policies are formulated in order to promote the operations of business within and without the free zones. The government should establish different free zones in order to attract investors from different economic sectors, such as production, manufacturing, and services sectors. The government should also nurture an enabling legal and economic environment in the free zones. Some of the aspects that the business should focus relates to the nature of business structures that can be established in the zones to promote the establishment of different types of businesses. Reference List Abed, I 2001, United Arab Emirates; a new perspective, Trident Press, London. Balazadeh, M 2012, ‘The role of free trade zones in economic development’, Journal of Basic and Applied Scientific Research, vol. 2 no.11, pp. 11196-11201. Carter, C Harding, A 2011, Special economic zones in Asian market Economies, Routledge, Abingdon. Dubai Information Site: Start a business in Dubai, Abu Dhabi and Northern Emirates 2010, Green Initiative, Abu Dhabi. Farole, T 2006, Special economic zones; progress, emerging challenges, and  future directions, World Bank, Washington. Guangwen, M 2003, The theory and practice of free economic zones; a case study of China, University of Heidelberg, Bonn. HSBC Global: Making free zones work 2013. Web. IBPUSA: Doing business and investing in United Arabs Emirates guide 2007, International Business Publication, New York. International Energy Agency: Middle East and North Africa insights 2005, OECD, Paris. Jenkins, M 2000, Export processing zones in developing economies; theoretical and  empirical consideration, Brandeis University, Brandeis. Malhotra, S Papadopoulos, N 2009, A comparative analysis of investments  climate at free trade zones and host country mainland, Carleton University, Halifax. Mankiw, G 2009, Principles of macroeconomics, Cengage Learning, Mason. Organisation for Economic Cooperation and Development: OECD investment policy  Reviews 2002, OECD, Paris. Oxford Business Group: Report 2008, Oxford Business School, Dubai. Terterov, M 2006, Doing business within the UAE, GMB, London. Zaman, N 2011, UAE and globalisation: attracting foreign investment, GRIN Verlag, New York.

Vellum Review Read This Guide Before Using It!

Vellum Review Read This Guide Before Using It! Vellum Review: Read This Guide Before Using It! From Google Docs to Scrivener to our very own Reedsy Book Editor, there are countless tools out there for writers to create, edit, and ultimately format and export their books to publish. Vellum is another one that you probably recognize, though you might not be completely familiar with its mechanics. That’s why we wanted to comprehensively review the latest Vellum software! In this post we'll evaluate key features, overall pros and cons, and how to know if it’s the right software for you.First off, let’s cover what Vellum is, as well as the different packages and pricing available.What is Vellum?Vellum is a book creation tool for Mac that allows you to professionally format books for publication. The Vellum software is free to download and use, but you’ll need to purchase a package to actually export your files to publish.The Vellum package options are:1. Vellum Ebooks - allows you to create and export unlimited ebooks. 💠°Cost: $199.992. Vellum Press - allows you to create and export unlimited ebooks and paperbacks. 💠°Cost: $249.99 What is the Best Service for Print on Demand Books? Read post If you purchase Vellum Ebooks first, you can upgrade to Vellum Press for an additional $99.99. However, the mathematically-minded user will realize that this is $50 more than you’d pay for Vellum Press alone. So if there’s even a chance that you’ll end up printing your books, you might want to invest in Vellum Press outright.These prices might seem pretty steep for publishing software, but keep in mind that you’re not just going to be using Vellum as a replacement for Microsoft Word. Indeed, its primary function is formatting, not writing, and its features allow for fairly sophisticated book design. Its strengths include great import and export abilities, style templates, and a multi-platform previewing tool - all of which we’ll cover below.Did you know? The material â€Å"vellum† is parchment made from stretched calfskin, used by writers for centuries in lieu of paper. Though it’s much rarer nowadays, vellum is still used for certain religious and archival purposes, such as printing scrolls of the Torah and the British Acts of Parliament.Key features of Vellum 2.5.3📠¥ Import capabilities If you’d like to test out the importer (or any of the following features) yourself, you can do so using the sample documents provided on the Vellum Tutorial page.ðŸ“â€" Book StylesIf any one feature makes Vellum worth its hefty price tag, it’s Book Styles. Once you’ve arranged your chapters to your heart’s content, you can navigate to this panel (under â€Å"Styles† on the left) to tailor just about every other aspect of your formatting and interior design. Start by selecting the overall aesthetic of your book under the main Book Style heading (with stylishly named options such as â€Å"Meridian,† â€Å"Artisanal,† and â€Å"Oxford†). Then go on to customize just about everything else!As you switch back and forth among the different styles, Vellum will also display each option in an e-reader preview on the right, so you can get a sneak peek at the final product. Speaking of which, those previews aren’t just for experi menting with Book Styles†¦Ã°Å¸â€˜â‚¬ Preview modeAnother helpful feature of Vellum is its Preview mode. Most formatting tools have a preview mode of sorts, but Vellum’s is particularly thorough. It allows you to see how your book will look on a wide variety of e-readers: Kindle Fire and Paperwhite, Apple iPad and iPhone, Nook SimpleTouch, Kobo Glo, and Android tablet. Simply click on the tablet icon in the toolbar to select your mode of choice.You can also preview how your pages would appear in a print book. Vellum definitely shines here, as it has both Draft mode (for looking at the overall text) and Proof mode (for scrutinizing the layout and design). The only downside is that Proof mode can be a bit slow to run. So if you’re using Vellum to preview a print book, you should probably save the â€Å"Proof† preview until your very last once-over.📠¤ Export capabilities What Are the Standard Book Sizes in Publishing? Read post Finally, we have Vellum’s export capabilities, which match its trusty import capabilities: the app exports smoothly and true to preview. As long as you’ve checked over your book on every kind of e-reader, you should have no trouble. Naturally, it also exports in various file types for ebooks, and different trim sizes for print books.However, it’s easy to forget that you won’t be able to export files from Vellum without paying for a full package - and you don’t want to frustrate yourself by designing the perfect book, only to realize you don’t actually have the budget for it. So be honest with yourself about what you’re willing (and able) to spend, and weigh your formatting options carefully before you begin this process. Luckily, our next section should help you with that!Overall pros and cons of Vellum👠 ProsVarious professional, aesthetically pleasing formatting options with Book Styles.Can include links to external sources a nd your other books. If you provide it with the right identifier, Vellum will even generate the correct link depending on what kind of file you export - so for example, if it’s a MOBI for Amazon, Vellum will automatically insert the appropriate Amazon link.Preview function helps clearly envision the final product, whether it’s an ebook or print book.No limit to the number of books you can export after you’ve purchased a package - great for authors self-publishing long series, and even has built-in box set capabilities.👎 ConsMuch more expensive to use than comparable book formatting tools, such as Apple Pages (free), Kindle Create (free), the Reedsy Book Editor (free), and Scrivener ($45).Not available for PC - though you can still use Vellum on a PC, if you’re willing to pay for access to a â€Å"virtual† Mac.Doesn’t lend itself well to substantial textual edits. For example, if you write a new sentence to replace an old one, but then want to undo the typing (Ctrl+Z), Vellum will undo each individual letter rather than the whole sentence at once. (This is why, though it can be used as a word processor, we recommend waiting to import your book into Vellum until you have a final draft.)The bottom lineVellum software is a solid investment if you’re planning on self-publishing multiple books, especially if you’ve been dissatisfied with other DIY formatting options in the past. However, if this is only your first book, and/or you’re not sure whether you’ll go the self-publishing or traditional publishing route, it’s best to hold off for now - especially if you’re on a budget, since $199.99 (at minimum) is nothing to sneeze at. The Best Novel Writing Software of 2019 Read post In the meantime, why not check out some free book formatting tools, just to get a feel for the process? (We hear that RBE is pretty cool.) Or if you’re on the hunt to purchase some writing software, but don’t quite have Vellum-deep pockets, check out this post on the best - and relatively affordable - pieces of novel writing software in 2019. Don’t be afraid to try out lots of different programs: that’s the only way to find out what’s right for you!Have you used Vellum to format your books? If so, tell us about it in the comments - and if not, leave a question for someone who has!

The death penalty, when preceded by long confinement and administered Essay

The death penalty, when preceded by long confinement and administered bureaucratically, dehumanises both the agents and recipients of this punishment and amounts to a form of torture - Essay Example Debates on retention or abolition of the capital punishment have predominantly existed for years causing some countries to consider prolonged delays that precede execution, mostly allowing the condemned person reasonable time to appeal3. Such prisoners are condemned to dehumanizing conditions in â€Å"death row† units that have been criticized for transforming humans to caged animals. Penologists and criminologists have been actively engaged in extensive researches to find the answers to perennially baffling issues on prolonged delays that today precede execution4. The question of whether the prolonged delays can serve a just cause and whether they should be retained has in itself been a subject of debate among human rights lawyers, legal scholars, jurists, judges and social theorists the world over5. Whether the delays aptly serve the real purposes of punishment, whether eliminating the delays can promote the rights of the prisoners or violate them, and what message the brutal existence can send to the society are issues that this paper attempts to address6. In all, the dehumanizing conditions serve to portray the prisoners are being secluded from the society. Even as human rights activists have held that they should be reformed and corrected to make them sober citizens, studies7 have showed that such prisoners who undergo brutal conditions are made to be worse8. Such situations view the pre-arranged and proportional punishment as in conformity with Bentham’s theory of penal objectives which suggest that the pain of the offender should be higher than the pleasures he enjoys following the commission of the crime9. However, the element of â€Å"higher† must be proportional and uniform10. Even as legal and moral philosophers and scholars have examined the various objectives or justifications for death penalty, social scientists have focused more on explaining the effects of the

Cyber Management Ethics Essay Example | Topics and Well Written Essays - 2750 words

Cyber Management Ethics - Essay Example They have abused it through downloading movies, downloading pornographic materials and/or pirated software. (Fox, M., Phillips, L. & Vaidyanathan, G., 2003) E-mail Accessed for Personal Benefit A statistic data from a pornographic industry consultant have noted that almost seventy percent of all visits to their website occur during the office hours or to be specific between 9 o’clock in the morning to 5 o’clock in the afternoon. According to the results received by Nielson or NetRatings, the online stock trading gets at least a ninety-two percent hits during the office hours and at least forty-six percent of the shopping done online during the holidays usually take place between nine o’clock in the morning to five o’clock in the afternoon. Another study made by Fox in 2002 showed that almost twenty five percent of employees in companies are suffering from addiction with the usage of the Internet. Another study conducted by Fox in 2002 was the activities th at were most addictive to individuals today. It revealed that gambling online has sky rocketed to the top five most addictive activities to individuals and translating it to a specific proportion would show that about eight percent of the respondents have become addicted to online gambling. (Fox, M., Phillips, L. & Vaidyanathan, G., 2003) Information Week also presented a study that predicted the amount of e-mail messages business organizations would receive that is based on their sizes. For example, the large business organization that has revenue of more than a billion dollars would roughly receive about two million and four hundred thousand e-mail messages a day and send around one... Cyber Management Ethics The paper analyzed the steps should be taken into account in order to change toward the new approach of stakeholder relationship to fit in the era of digital society. Furthermore, the method of literature review was applied as a basis of theoretical construction on stakeholder relationship approach that should be engaged in avoiding of the crisis. The sudden discovery of the World Wide Web or Internet and its usefulness to the business organizations has greatly affected the productivity of the employees within the business organization. It cannot be disputed that the impact of the internet would have both positive and negative influence and it is up to the business organization to determine if its positive the effect outweigth its negative effect. And, if the freedom of transactions presented by the internet is abused by the employees, it is the prerogative of the business organization to implement measures to curb or arrest any misfeasance or malfeasance. According to the statement made by Anandarajan, Simmers and Igbaria in 2000, these are some positive effects that business organizations could expect from the Internet to enhance the productivity of the organization where it has utilized the internet or the world wide web as their primary tool in completing and performing tasks. Examples of these tasks would be the analyzing, researching of data, the business organization would also have the shorter cycle times, products that would be marketed the costs that are related to the business organization would be reduced.

Adaptive effectiveness Essay Example for Free

Adaptive effectiveness Essay The business environment is dynamic and changes constantly thus making it complex. As a result, our understanding of the environment and ability to predict its response to management actions becomes limited. In conjunction with the changing social values, a knowledge gap emerges which results in ambiguity regarding the most appropriate way to manage an organization. Despite the ambiguity, managers have to make decisions and implement organizational plans. An adaptive model of management therefore comes into perspective in providing a proper way for managers to proceed sensibly with their decisions and plans in the face of uncertainties (Nyberg, 1999). An adaptive model of management can be valuable to organizations in testing, refining and improving their policies and objectives. Despite the fact that development and implementation of organizational policies and objectives is based on the best available information and expertise, the organization is required to implement numerous new and experimental strategies. See more:  Masters of Satire: John Dryden and Jonathan Swift Essay In such situations, the organization is faced with questions regarding how best to implement the strategies such that they are aligned with its objectives and the best actions for the implementation (Nyberg, 1999). In addressing such questions effectively, an adaptive model offers the most appropriate approach. An adaptive model of management entails â€Å"integration of design, management, and monitoring to systematically test assumptions in order to adapt and learn† (Salafsky, Margoluis Redford, 2001). A comprehensive research is incorporated into conservation action to ensure the model is effective and produces best results. Moreover, the model seeks to use management intercession as a tool to examine the functioning of the ecosystem through testing of its key hypothesis (Resilience Alliance, 2010). Uncertainties are first identified and methodologies for testing their hypotheses are established. In addition to management being utilized as a tool for changing the system, it is also used as a tool for learning about the system. This paper seeks to explore the Model of Accessing Adaptive Effectiveness in organizations and its role in the realization of organizational success. The appreciative inquiry approach, a technique that supplements the adaptive model, will be examined as a result of its influence on organizational changes. Moreover, in probing the adaptive model, business impact assessment is crucial in evaluating the changes realized and their effects on the organization’s position. This paper will therefore examine the features of this model and its impact on organizational changes.

American History Essay -- History, British Colonies, War

From 1754 to 1763, the French and Indian War cost Britain greatly. Feeling that the colonists benefitted the most from this war, Britain decided to tax the thirteen colonies to help pay for it. After all, the war provided the colonists with greater protection from the natives, and now had more land that had been conquered from France. Colonists in the early 1700’s were English subjects. As Englishmen, they were entitled to certain rights. One of these rights was there was to be â€Å"no taxation without representation†. Due to the vast distance England was from the colonies, it was impossible to have a colonist represent the colonies in Parliament; therefore they should not have to pay taxes that Parliament dictated. Having Parliament dictate taxes was not merely a breach of rights, but was basically an indirect way of utterly controlling the affairs of the colonists. By getting taxes from the colonists, Britain could directly give these taxes to their governors, who o ften did not have colonist’s best interests in mind. By taxing themselves, the governor would have to go through their representatives to get money, and in so doing, would have to â€Å"play nice† I order to pay for things he wanted done. Colonists were afraid they would lose their self-governing abilities, and ultimately suffer at the hands of tyrannical governors. (As an analogy, it would be like Ohio having no senators, and Washington making all of our laws for us.) Britain did not take colonist arguments against taxation as valid. Britain began this fight by revamping the Molasses Act, into the Sugar Act 1764. By increasing the enforcement of the new act, and by reducing the percentage from 6 to 3 %, Britain hoped to keep colonists in line. Perhaps if the colonists wer... ...these acts, the first continental congress was formed. Among the leaders were Patrick Henry, George Washington, Samuel Adams, and John Adams. They believed that the Thirteen Acts of Parliament were not only unconstitutional, but went against basic human rights. They didn’t want to have war, but they did make a stand. They decided the best idea was to completely boycott all British goods, and to stop all export of colonial goods to Britain. They were able to stop the import and export by having each county, city, and town select a committee to oversee that the colonists were all in accord (Faragher. pg. 145). These committees are what enabled the colonists to organize retaliation from British troops. â€Å"On September 1, 1774, General Thomas Gage sent troops to seize stores of gunpowder and arms from several storehouses on the outskirts of Boston† (Faragher pg. 145)

HR Training Class Essay

Justify the use of a needs assessment of your company’s proposed employee customer service training, stressing five (5) ways in which such an assessment would expose any existing performance deficiencies. An employee needs assessment is an asset to have in the retail industry. In this demanding line of work it is imperative that we have employees who are fully capable of doing their job well and quickly. Therefore, the needs assessment is needed to help shine the light on those candidates who best fit our needs. One way that a needs assessment may expose any existing performance deficiencies is by looking at the candidates’ individual needs. A needs assessment would help the company see which candidates need what type of training and save time not training the right person incorrectly. Another way that a needs assessment would expose any existing performance deficiencies is by looking at the organizational performance. This will help figure out the skills, knowledge and abilities that an agency needs from a candidate and help the organization recruit only those individuals that will help them and not hinder them in any way. The other way that a needs assessment can help expose any existing performance deficiencies is through an occupational needs assessment. This assessment examines the skills, knowledge, and abilities required for affected occupational groups. Occupational assessment identifies how and which occupational discrepancies or gaps exist and analyzes how well an employee is doing a job. It then determines the person’s capacity to do new or different work. Another way that a needs assessment can expose any existing performance deficiencies is by conducting a personality test. Not all individuals are capable of working in retail or with other individuals in that capacity so they would not be good candidates. The 5th way that a needs assessment would expose any existing performance deficiencies would be to assess an individuals’ mental  capacity to perform. Retail is a stressful field and if a person is not able to handle the demands they could crack under the pressure. Develop a customer service training implementation plan and determine how the method of training (i.e., presentation, discussion, case study, discovery, role play, simulation, modeling, or on the job training). Training in the retail industry is very important and will be the starting point for every single individual who works for our company to understand how they are representing the company. It will also give new hires a chance to learn more about the company history and what makes the company a unique one to work for. There are several ways that new hires should be trained when working in retail customer service including: presentation, case study, role play, modeling and on the job training. All of these trainings include a way to train individuals who learn differently, such as auditory, visual and kinetic. This is the best way to train new hires if there are a large group of individuals so that everyone is able to learn the information and apply it. This eliminates any way for a new hire in the retail industry to not understand the material. Justify why you selected the training method that you did. I selected the presentation method because I believe that this is one of the best ways to help individuals learn. With a presentation the individual is not only hearing the information but they are also seeing the information and able to follow along visually. This makes sure that the individual has an auditory recall of the information as well as visual. The case study selection was picked because it helps new hires to see the typical day to day activities in the retail industry. By knowing what to expect, the individual is more prepared for the customers and the other duties that a retail employee must be able to handle at all times. Role playing will help enforce the case studies. It is easy for a new hire to read through a case study and read the solution. The role play helps the new hire fully appreciate how things may happen in the retail industry. By role playing kinetic learners are able to get up and apply the information that they have been taught. This is good for all retail new hires because they can see what may or may not happen while at work. This type of exposure will help cut down on confusion when a real world problem presents itself. Modeling is  great for new hires in the retail industry because they are able to see how a situation should play out if handled properly. By modeling the correct behavior and activities in front of a new hire the organization is able to ensure that the employee was taught the proper way by someone in the field who is an expert at what they do. On the job training is beneficial to any new employee, especially in the retail industry. By shadowing other employees who have more experience and learning along the way is the best way to train. All three learning areas; auditory, visual, and kinetic, are being tapped into. The employee is able to pick up more quickly because it is in the moment. Retail organizations should always include on the job training for their new hires so they can make sure that their employees are trained properly and fully aware of how the company should be running. All of these training methods that I selected are helpful and highly recommended in the retail industry. They each offer a different method of training that is intertwined with another method to offer a stair step affect. Propose two (2) ways to motivate an employee who has no interest in attending a training class. Training classes are not the first thing a typical new hire wants to do before they are able to go out into the field and really get a grasp of their duties and how to handle customers. In order to handle employees who have no interest in attending a training class the HR department must look at ways to implement fun activities that enforce the information that they need to learn. The first way that an employee could be motivated who has no interest in attending a training class is to start a professional development course that will help employees advance in the workplace. This course would encourage employees to attend trainings and in return give credits for the course. When an employee reaches a certain level of credits and has accrued a certain amount of credit hours they will be eligible for a promotion. This is a positive way to increase the likelihood of an employee wanting to atte nd a training and help promote the retail organization as one that believes in the whole person and wants to develop their employees. Another way to motivate an employee who does not want to attend a training class is by paying for training and offering that pay on the first paycheck. By paying the employees for their time before they officially start working for the company shows the employee that they are  valued for their time. Employees would also know that initial training is mandatory for employment. It is imperative for employees to know how to do their jobs correctly and efficiently. If an employee is not able to dedicate their time to training they will be asked to leave. This will encourage employees in a positive way and also reinforce the organization’s standing with attendance and expectation of their employees. This may be off putting to some employees but it shows that the organization that they work for is serious about their employees’ futures and their time that they invest into everyone who comes to work for the company. This could also be a good promotion for the retail organization because it sets them apart from competitors. By being more strict and enforcing policies a company could attest that they are interested in developing the whole person and that they are dedicated to providing all of the training and development that an individual needs to be a part of a winning company. Develop a survey to collect feedback from the employees who attend the training. 1. The objectives of the training were clearly defined. 2. Participation and interaction were encouraged. 3. The topics covered were relevant to me. 4. The content was organized and easy to follow. 5. The materials distributed were helpful. 6. The organization understands the services of my store. 7. Overall how satisfied are you with the amount of communication between you/your store and the organization? 8. This training experience will be useful in my work. 9. The trainer was knowledgeable about the training topics. 10. The trainer was well prepared. 11. The training objectives were met 12. The time allotted for the training was sufficient. 13. Customer service representatives are well trained. 14. Customer service representatives adhere to professional standards of conduct. 15. Customer service representatives act in my best interest. 16. Customer service representative are well supervised. 17. The meeting room and facilities were adequate and comfortable. 18.  Overall I am satisfied with the customer service representatives who conducted my training. 19. What did you like most about this training? 20. What aspects of the training could be improved? 21. How do you hope to change your practice as a result of this training? 22. What additional customer service trainings would you like to have in the future? 23. Please share other comments or expand on previous responses here. Developing a training program for customer service individuals in the retail industry takes time and dedication because of the impact that these positions play in the company. In order for an organization to be successful they must understand that all employees are important and that it starts with the entry level position all the way to the CEO for effective customer service as well as experiences shopping. When a company puts thought and emphasis into the new hires in the company they are establishing a culture that promotes all employees from day one. This culture is very powerful and determines how the organization is ran for a long time. It is up to the HR department to make sure the proper needs assessments are being administered so they can find the best candidate possible for the position. The HR department must also understand that having the proper methods to train the new hires is what encourages individ uals to stay with the organization long term. This method is probably the best way for employees to see that they are being taken care of. By conducting a training survey the organization is able to collect data that will tell them how they are doing with their training process and this will help the HR department improve their training methods. This also gives the new hire and other employees the opportunity to give feedback on the process that they went through. If they saw room for improvement or really thought that a particular part of the training was very successful they can voice their opinions there and help improve the process for future trainees or keep parts of the training that worked well. References Customer Service Tips. (n.d.). 21 for Better Customer Relations. Retrieved August 22, 2014, from http://www.businesstrainingworks.com/training-resources/21-customer-service-tips Retail Customer Service Training. (n.d.). Course. Retrieved August 22, 2014, from http://www.businesstrainingworks.com/course-outlines/retail-customer-service-training-course Stewart, G. L., & Brown, K. G. (2012). Human resource management. (2nd ed.). Danvers, MA: John Wiley & Sons, Inc.

Motivation and Team Case Study Essay

The motivation theories that can be found in Two Mens and a lot of Trucks are the desire many people have to take the risk of trying to start and develop their own profitable business. The motivation Mary had to start her own business is followed up threw her franchising the company to other individuals with similar motivation. In Mary’s situation her motivation came after her children finished college and she decided to quit her career to pursue the success of the corporation. She then had given the ability to other individuals to fabricate their own motivation of success threw franchising the company. Mary’s approach to creating high-performance teams within the company started with the principles of the company. These principles are simple but vital to the company. It began with the uniforms and is followed by the attitude to treat customers how you would want your grandmother to be treated. The motivational theories in Siemens’s New Boss are proof of the need for evolving styles of leadership within corporations. Kleinfeld had new approaches to running business. He had foresight and the motivation to request things from employees (such as working weekends) to maintain the profitability of that portion of a much larger corporation. His motivation for success was shown in his dedication to raise a family while working and going to school full time. His approach to creating high-performance teams was in experience of many different areas of the corporation and his ability to be comfortable in any international situation. Kleinfeld had a canny ability to tell stories. Another large part of his success in creating high performance teams was his personal investment in One Siemens. He personally invested in a program thus showing his confidence in the program. This increases the others to put forth the extra effort when they see the boss taking such a personal financial interest.

How Technology is Changing the Way We Communicate essays

How Technology is Changing the Way We Communicate essays I believe technology is evolving the ways in which we communicate. Forty years ago, the ways in which we communicated were limited to face-to-face, letter or telephone. It should be no surprise that as new technologies emerge to make life easier, new ways to communicate emerge as well. The two most popular technologically advanced medians in which we communicate are email and the internet (personal web pages, chat rooms, etc...). Email may be the biggest evolutionary advance in communication in modern history. Initially, email was thought that they were too impersonal. Like written mail, how do you convey tone of voice, sarcasm, and nonverbal cues in which the reader gets a feel for how his message is being received? The answer is as ingenious as email itself, emoticons. Emoticons, according to Adler (1997), are combinations of keyboard characters that relay nonverbal facial expressions. They are so commonly accepted and used, that on most word processing programs typing a colon and a back parenthesis yields J rather then : ). Other emotions that can be displayed are: :o for surprise, L for sad, or ;) for a wink. Although emoticons are more commonly used in chat room environments, it is common to see them in email as well. In the business world, email is often frowned upon due to its impersonal nature. It may work for interoffice messages replacing the memo system, but I believe anyone who has been in a business environment trusts face to face communication sealed with a handshake rather than electronic correspondence. I believe there should be a balance of both. According to Adler (1997), emailers can choose the desired level of clarity or ambiguity, seriousness or humor, logic or emotion. Unlike face-to-face communication, electronic communication allows a sender to say different things without forcing the receiver to respond immediately and ...

Top Biology Programs in U.S. Universities

Top Biology Programs in U.S. Universities College and university biology programs provide the opportunity to study a plethora of ideas and concepts. Below is a list of the top biology programs from colleges and universities in the United States. Obviously, publications rate the programs differently, but Ive seen the following programs turn up consistently in the rankings. It is always best to compare and contrast different programs as biology programs are unique. Always choose the best school for your interests and aspirations. Good luck! Top Biology Programs: East Boston UniversityOffers programs of study with undergraduate specialization in behavioral biology, cell biology, molecular biology genetics, ecology conservation biology, neurobiology, and quantitative biology. Brown UniversityOffers opportunities for study at all levels of biological organization, as well as a range of collaborative opportunities for independent study and research. Carnegie Mellon UniversityOne of the nations top private research institutions, this university offers courses that focus on five core areas: genetics and molecular biology, biochemistry and biophysics, cell and developmental biology, neuroscience, and computational biology. Columbia UniversityOffers programs to prepare students for careers in basic research, medicine, public health, and biotechnology. Cornell UniversityCornells Biological Sciences program has hundreds of course offerings with concentrations in fields such as animal physiology, biochemistry, computational biology, marine biology, and plant biology. Dartmouth CollegeCourses of study provide students with an understanding of biology at environmental, organismal, cellular, and molecular levels. Duke UniversityProvides opportunities for specializations in sub-disciplines including anatomy, physiology and biomechanics, animal behavior, biochemistry, cell and molecular biology, evolutionary biology, genetics, genomics, marine biology, neurobiology, pharmacology, and plant biology. Emory UniversityOffers advanced programs of study in various sub-disciplines including cell and molecular biology, physiology, ecology and evolutionary biology. Harvard UniversityOffers specialized plans of study in biomedical engineering, chemical and physical biology (CPB), chemistry, human developmental and regenerative biology (HDRB), human evolutionary biology (HEB), molecular and cellular biology (MCB), neurobiology, organismic and evolutionary biology (OEB), and psychology. Johns Hopkins UniversityOffers opportunities for study in biomedical engineering, neuroscience, biophysics, cellular and molecular biology, microbiology, and much more. Massachusetts Institute of Technology (MIT)MIT offers courses of study in areas such as biochemistry, bioengineering, biophysics, neurobiology, and computational biology. Penn State UniversityIncludes programs of study in fields including general biology, ecology, genetics developmental biology, neuroscience, plant biology, and vertebrate physiology. Princeton UniversityOffers opportunities for study in areas including molecular biology, ecology and evolutionary biology, and chemical and biological engineering. University of North Carolina at Chapel HillThe programs of study at UNC prepare students for careers in the biological, environmental, and medical sciences. This includes fields such as medical, dental, and veterinary medicine. University of PennsylvaniaOffers areas of study including genetics, molecular biology, cell biology, development, plant biology, vertebrate physiology, neurobiology, behavior, ecology, and evolution. University of VirginiaThe biology curriculum offers specialization in areas such as genetics, molecular biology, cell biology, ecology, and evolution. Yale UniversityThe Department of Molecular, Cellular, and Developmental Biology (MCDB) provides opportunities for study in biotechnology, plant sciences, neurobiology, genetics, cell and developmental biology, biochemistry, molecular biology, and chemical biology. Central Indiana University - BloomingtonStudents earning a degree in biology at this university are prepared for careers in biology, biotechnology, and health-related fields. Specialized areas of study include ecology, genetics, microbiology, cellular, developmental, environmental, and molecular biology. Michigan State UniversityOffers various programs in the biological sciences including biochemistry and molecular biology. Northwestern UniversityOffers opportunities for study in the biological sciences with concentrations in biochemistry, genetics and molecular biology, neurobiology, physiology, and plant biology. Ohio State UniversityPrograms of study include forensic biology, life sciences education, and pre-health professions. Purdue UniversityOffers a wide range of study in fields of biology such as biochemistry; cell, molecular, and developmental biology; ecology, evolution, and environmental biology; genetics; health and disease; microbiology; and neurobiology and physiology. University of Illinois at Urbana-ChampaignProvides opportunities for study in genomics, physiology, ecology, evolution, and cell and molecular biology. University of IowaOffers biology programs of study in areas including cell and developmental biology, evolution, genetics, neurobiology, and plant biology. University of Michigan at Ann ArborPrograms provide opportunities for study in ecology and evolutionary biology; molecular, cellular and developmental biology, and neuroscience. University of Notre DameBiological and environmental sciences programs allow students to study evolutionary biology, cellular and molecular biology, cancer biology, immunology, neuroscience, and more. Vanderbilt UniversityOffers courses and research opportunities in biochemistry, structural biology and biophysics, cell biology, genetics, molecular biology, computational biology, evolutionary biology, ecology, developmental biology, and neurobiology. Washington University in St. LouisProvides opportunities for study in genetics, neuroscience, development, population biology, plant biology, and more. West Arizona State UniversityThe field of biological science at Arizona State offers opportunities for study in animal physiology and behavior; biology and society; conservation biology and ecology; genetics, cell and developmental biology. Baylor UniversityBiology programs at Baylor are designed for students interested in medicine, dentistry, veterinary medicine, ecology, environmental science, wildlife, conservation, forestry, genetics, or other areas of biology. Rice UniversityOffers opportunities to study in biochemistry and cell biology; biological sciences; ecology and evolutionary biology. University  of Colorado at BoulderOffers four undergraduate  biology-related  programs of study in molecular, cellular and developmental biology; ecology and evolutionary biology; integrative physiology; and biochemistry. University of KansasProvides opportunities for study in biochemistry, biology, microbiology, and molecular biosciences. University of MinnesotaPrograms of study in biology and in cell and molecular biology are offered for individuals interested in graduate study or professional training in the biological and health sciences. University of MontanaOffers opportunities to earn degrees in biology, microbiology, and medical technology. University of Nevada Las VegasUNLVs biological sciences program offers areas of concentration in biotechnology, cell and molecular biology, comprehensive biology, ecology and evolutionary biology, education, integrative physiology, and microbiology. University of OklahomaThis biological sciences program prepares students to enter medical, dental, or veterinary training, as well as other  biology-related  careers. University of OregonOffers biology programs of study with concentrations in ecology evolution; human biology; marine biology; molecular cellular developmental biology; and neuroscience behavior. University of Wisconsin at MadisonThe University of Wisconsins biology program includes opportunities for specialization in neurobiology and evolutionary biology. Pacific California Institute of TechnologyOffers opportunities for study in biology or  bioengineering. Stanford UniversityThis biology program gives students the foundation needed to pursue careers in the medical and veterinary  fields, as well as preparation for graduate study. University of California at BerkeleyProvides opportunities for study in biochemistry molecular biology; cell developmental biology; genetics, genomics development; immunology pathogenesis; and neurobiology. University of California at DavisStudent may choose to major in several concentrations including biochemistry and molecular biology; biological sciences;  cell biology; evolution, ecology and biodiversity; exercise biology; genetics; microbiology; neurobiology, physiology and behavior; and plant biology. University of California at IrvineOffers opportunities for study in biological sciences, biochemistry and molecular biology, biology/education, developmental and cell biology, ecology and evolutionary biology, genetics, microbiology and immunology, and neurobiology. University of California at Los AngelesProvides opportunities to study in biology and a number of biology-related areas including  ecology, behavior, and evolution; marine biology; microbiology, immunology, molecular genetics; molecular, cell developmental biology; integrative biology and physiology; neuroscience; and computational systems biology. University of California at Santa BarbaraStudents may choose to major in several specialized areas of biology including aquatic biology; biochemistry and molecular biology; ecology and evolution; cell and developmental biology; pharmacology; physiology; and zoology. University of Southern CaliforniaOffers opportunities for study in biological sciences,  human development  and aging, neuroscience, environmental science, and more. University of Washington at SeattleProvides opportunities for study in areas of biology including ecology, evolution, conservation biology; molecular, cellular developmental biology; physiology and plant biology.

Family Law Essay Example | Topics and Well Written Essays - 2500 words

Family Law - Essay Example n his judgment, Lord Nicholls was of the view that: â€Å"Often than not, tribunals and courts in interpreting the requirement threshold outline under section 31 0f the Act have constantly have to decide whether or not an alleged event actually took place. In his wise decision, Lord Nicholls further observed that as a general rule where there is a possibility that a past event might have taken place then that is proof enough to the requisite standard or threshold and the law regards such an incident as definitely having taken place† 2 The legal implication of such a decision by the court is that the determination should be made following the statutory, legal policy or otherwise. Consequently, determination of such an issue is susceptible to change since it is the judiciary and not the legislature that sets the policy and it is still in the hands of the court to reconsider the viability solution for the problem. In the case of Lancashire County Council and Another v. Barlow and Another and One Other Action Lord Nicholls of Birkenhead stated that the court is empowered under section 31(1) of the 1989 Children Act to make an order putting the child under the local authority supervision or placing him or her under the care of local authority, or even under the care of a probate officer. Nevertheless, certain minimum conditions must be met before the court making such an order this conditions are usually referred to as threshold conditions. These threshold conditions are outlined under section 31(2) the 1989 Children Act which reads: A care order or a supervision order may be made by a court if it satisfied ­_ a); that the child in question is suffering, or is likely to suffer, substantial harm; and b). that the harm, or possibility of harm, is actually attributable to the... Courts have held that they are empowered under section 31(1) of the 1989 Children Act to make an order putting the child under the local authority supervision or placing him or her under the care of local authority, or even under the care of a probate officer. Nevertheless, certain minimum conditions must be met before the court making such an order this conditions are usually referred to as threshold conditions. These conditions include: that the child in question is suffering, or is likely to suffer, substantial harm; and that the harm, or possibility of harm, is actually attributable to the care accorded to the child, or the care likely to be given to the child in the event the order was not made, and the care not being what it would be rational to suppose a parent to give the child; or where the child is beyond control of the parent . The court further noted that in the interpretation of section 31 of the Children Act of 1989, particular attention should be paid under section 1(3 ) of the Act which sets out the Childs' welfare checklist. The welfare checklist under the foregoing section includes consideration of any harm that the child is at risk of suffering or any harm that the child concerned has suffered and the capability of each of the child's parent to satisfy the needs of the child. Accordingly, the connection between the casual likelihood need not be that direct, sole, or dominant cause and effect and that a causal connection that is contributory meet the requirements.

CIMA Official Learning System - Performance Operations Essay

CIMA Official Learning System - Performance Operations - Essay Example Since all organization produce more than one product and the overhead costs are incurred together and thus the allocation, appropriation and absorption of these overhead costs have to be done most justly. Allocation allocates the overhead costs to the cost centres or units from where these costs are incurred. Appropriation is done on two levels. On the primary level, appropriation is done by dividing overhead costs to both product and service centres on an equal basis. On the secondary level, overhead costs are distributed on arbitrary bases, depending upon either time or usage. Absorption is the absorption of overhead costs to the production cost. To do this, absorption rate is determined using the following formula: Overhead Recovery Rate = Overhead Costs/ Unit Chose The advantage of full cost approach is that it is relatively simple to use this approach if the firm can account for its costs easily. This approach also brings stability to the pricing system, thereby allowing the firm to justify their prices to the consumers. Full costs approach also makes it easier to understand the pricing strategy of their competitors. Under the full cost approach, the firm can expect a reasonable rate of recovery for its products. However, there are certain disadvantages of the full cost approach.... However, there are certain disadvantages of the full cost approach. The full cost approach does not allow for the adjustment of prices according to the changing demands and competition and thus may result in increased prices of the products against the competition. The full cost approach also does not allow the organization to adapt its pricing structure to prevent loss. This is because the volume of production of the products is not flexible and thus when demand goes down, the volume cannot be suitably adjusted. The treatment of costs in the full cost approach is also standardized and thus do not allow for the differentiation between relevant and irrelevant costs (Lal, 2008) Marginal Costing Approach Marginal Costing has been defined by I.C.M.A London as ‘the ascertainment of marginal costs and of the effect on profits of changes in the volume or the type of output by differentiating between fixed costs and variable costs’ (Murthy and Gurusamy, 2009). Marginal Costing a llows the organization to write of its fixed costs in the profit or loss account while using the variable cost to determine the profit margin for the product. The Profit in marginal costing is determined by subtracting the variable and fixed costs from the selling price of the product. By differentiating between fixed and variable costs, marginal costing allows the organization to effectively decide the feasibility of the product by studying the current manufacturing costs. Since the costs are variable, the selling price of the product can also be adjusted to meet the pricing demands of the market. Marginal Costing Approach basically allows flexibility in the management decision, including the make-buy decision, the sales mix and the method of product to be used. Marginal Costing is more