Australian Legal Studies Student Tutorial Book Semester 2

Australian Legal Studies Student Tutorial Book Semester 2 2013 ? Australian Legal Studies Course Semester Two Tutorial Format 1 session of 1. 5 hours duration per week There is one tutorial session each week and each session will focus on topics from the previous weeks lecture. For example, in week 2 the tutorial will discuss topics covered in the lecture for week 1. The topics for each weeks lecture and the reading you are expected to do for that lecture are set out in the â€Å"Outline and Reading Guide†. As well as reading from the set textbooks you also need to read the additional readings and resource materials for each unit.These materials are located in the separate Legal Studies Supplementary Material booklet which accompanies this Tutorial Program. The questions which you will discuss or present in your tutorials are listed in this Tutorial Program. Before each tutorial you must complete the suggested reading for that week and then prepare formal, written answers to t he questions. You are expected to take an active part in these tutorials by discussing the topics and by raising questions. You will also be given regular writing and a team oral task to complete in tutorials and are expected to refer to decided cases in your answers.It is essential that you prepare for these tutorials by completing both the reading and writing tasks. This will ensure your success in the program. UNSW Foundation Studies 1 ALS Tutorial Book Semester 2 Australian Legal Studies Course Outcomes Rationale Australian Legal Studies introduces students to the Australian constitutional and legal framework. It assumes no previous knowledge. The course examines some detail of the major topic areas that students can expect to encounter at undergraduate level.Students will gain a clear awareness of the important institutions and processes in the Australian and Global legal environment and be exposed to current political and legal issues. Content Outcomes At the end of the course successful students will have developed an: ? understanding of the origins and sources of Australian and International law ? understanding of comparative legal systems and the responses of domestic law to global challenges ? awareness of how cultural differences impact upon the legal system ? appreciation of the impact of law on everyday life and on business operations understanding of basic legal terminology and concepts ? ability to analyse legal cases and apply the law to a range of situations ? awareness of the complexity of legal issues in the global business environment and in the world of e-commerce ? awareness of a variety of dispute resolution processes in Australia and from a global perspective UNSW Foundation Studies 2 ALS Tutorial Book Semester 2 Skills Outcomes At the end of the course successful students should be: ? competent in both oral and written English language communication skills required for successful undergraduate study proficient in using a range of commu nication technologies ? able to think critically and analyse problem solving questions in legal studies ? able to engage in independent and reflective learning ? proficient in locating and using information from a variety of sources ? able to work in groups and teams ? familiar with teaching and learning styles at Australian universities ? able to behave ethically and take responsibility for their own actions and educational outcomes ? effective at task and time management ? aware of different cultures and understand alternative viewpoints UNSW Foundation Studies 3ALS Tutorial Book Semester 2 Student Assessment in Australian Legal Studies Standard Program Assessment schedule Item Duration Weighting Semester 1 exam 1. 5 hours 30% Final exam (Sem. 2 topics only) 2. 5 hours 60% Tutorial Preparation & Participation Full year 10 % (2 x 5%) UNSW Foundation Studies 4 ALS Tutorial Book Semester 2 Semester 1 Exam Weighting: 30% This assessment item examines all units from Semester One. Norma lly a semester examination consists of multiple choice items and short written responses similar to those asked as tutorial questions. The semester exam covers semester 1 units only. Final Exam Weighting: 60%This Examination covers all units from Semester Two. Normally the Final Examination consists of multiple choice questions, short written responses and longer essay answers. The final exam covers semester 2 units only. Tutorial Preparation/Participation Weighting: 10 %( 2x 5 % per semester) Marks are allocated according to a variety of criteria relating to students overall tutorial performance. Some of these criteria might include: ? the quality of written answers prepared for tutorials and quality of graded writing tasks; ? individual oral presentations on particular tutorial questions as nominated by the tutor; ? o-operation and willingness to participate in and at times lead discussion on particular tutorial questions as nominated by the tutor ? evidence of completion of the r equired and additional reading; ? punctuality and attendance UNSW Foundation Studies 5 ALS Tutorial Book Semester 2 Australian Legal Studies Oral Presentation Student Feedback Sheet Student name / tutorial group: Grading Criteria Excellent Very Good Satisfactory Not Satisfactory Organisation Evidence of planning Content Relevant and accurate Quality Explanation of legal issues and concepts Discussion Facilitated and responded to class questions DeliveryConfidence, clarity, resources used Time Frame Kept within time limit 5-10 min Additional Comments by Tutor: Overall Grade: Date: Signature of Tutor: UNSW Foundation Studies 6 ALS Tutorial Book Semester 2 Required Textbooks KEY TO REFERENCES Alderson P (2006) Legal Dictionary for Australians,2nd ed. McGraw-Hill, Sydney. Note: Students are expected to make ongoing use of their dictionary. Carvan, John (2010) Understanding the Australian Legal System 6th ed. Lawbook Co. Sydney Chew Charles YC (2008) Business Law Guidebook 1st ed Oxford Melbourne Australia Australian Legal Studies Supplementary Material RELEVANT http://www. eo. gov. au (Parliamentary Education office) http://www. aph. gov. au (Australian Parliament House) http://www. hcourt. gov. au (High Court of Australia) http://www. austlii. edu. au (Aust. Legal Information Institute) http://www. lawlink. nsw. gov. au (NSW Courts and Tribunals) http://www. ipaustralia. gov. au (Intellectual Property Australia) http://www. ahtcc. gov. au (Aust. High Tech. Crime Centre) http://www. acia. org. au (Aust. Centre International Commercial Arbitration) http://www. law. unsw. edu. au/centres/klc( Kingsford legal centre UNSW) http://www. comlaw. gov. au (Commercial law) http://www. business. ov. au ( Business Law) http://www. australiancontractlaw. com (contract aw) http://www. flyingsolo. com. au ( sole traders) UNSW Foundation Studies 7 ALS Tutorial Book Semester 2 Semester 2 Outline and Reading Guide Unit Lecture topics Reading for Tutorials 1 Introduction to Commerci al Law Legal framework for the operation of a business Alternative business structures Obligations of business owners Chew ch 9 Carvan p. 194-198 SM Corporations Law Concept of legal personality and the corporate veil ( Salomon case) Advantages and disadvantages of Incorporation Role and responsibility of company directors (ASIC v Adler)Remedies for breach of duty 3 Negligence 1 Tort of negligence –Donoghue v Stevenson Duty of care-neighbour principle Standard of care – reasonable person test Causation – but for test Remoteness of damage 4 Chew ch. 8 Carvan ch. 8 SM Negligence 11 Liability for negligent misstatement and pure economic loss Liability of professional advisers Vicarious liability Defences-Contributory negligence Voluntary assumption of risk 5 Chew ch’s 10 &11 Carvan p. 194-198 SM Chew ch. 8 Carvan ch. 8 SM Contracts I Nature of contract law Elements of a contract Offer and acceptance Competition and Consumer Act UNSW Foundation Studies Chew c h. 2 Carvan ch. 7 SM ALS Tutorial Book Semester 2 Unit Lecture topics 6 Reading for Tutorials Contracts II Intention to create legal relations Consideration Remedies for breach of contract 7 International Sales Contracts 1 Contracts and International Trade Vienna Convention of CISG How to negotiate and carry out an export contract 8 SM International Sales Contracts 11 Case Studies Choice of Law rules Proper Law Private International law 9 SM Resolving Business Disputes ADR methods used in commercial disputes Case Study-International business dispute 10 Chew ch. 7 Carvan p. 85-87 Intellectual Property LawIntellectual Property (IP) concepts IP protection- Aust. and International UGG boots case study 11 SM Carvan p. 201-204 E-Commerce and the Law Case Study- Gutnick v Dow Jones Legal Challenges for the future e. g. identity theft Contracting on-line Cybercrime- defamation, fraud, piracy. 12 13 Chew ch’s 3&4 Carvan ch. 7 SM & Chew ch. 7 SM Revision Revision units for Exams M. C. & essay writing skills Review of Sample Exams Sample Exam Booklet Final Exam UNSW Foundation Studies 9 ALS Tutorial Book Semester 2 1 Introduction to Commercial Law Week 2 The following terms and concepts must be understood in the context of the tutorial.You should provide written definitions of these concepts. commercial law business entity sole trader partnership franchise company Prepare answers to the following questions using paragraph form. 1. What is the scope of commercial law? How do business and the law work together? (Give an example) 2. Mr. Lee wants to establish a construction business. He seeks your advice about different types of business structures. What are the alternative business structures he may consider? 3. What are the advantages and disadvantages of the following alternative business structures? ? Sole trader ? Partnerships ? Franchise . When establishing a business, what are some of the legal obligations of a business owner? Writing Task What is commercial l aw? Explain some of the legal obligations of the business owner when establishing and operating business. Student Presentation: Question 2 UNSW Foundation Studies 10 ALS Tutorial Book Semester 2 2 Corporations law Week 3 The following terms and concepts must be understood in the context of the tutorial. You should provide written definitions of these concepts. corporation corporate personality limited liability unlimited liability corporate veil fiduciary relationship shareholder irector perpetual succession Prepare answers to the following questions using paragraph form. 1. What are the advantages and disadvantages of incorporation? 2. Discuss the legal principle of the corporate veil and in your answer refer to the case of Salomon v Salomon & Co. Ltd (1897) UK. 3. When would the court lift or ignore the corporate veil? (give examples in your answer) 4. Explain the duties of Mr. Lee as a director of Lee Constructions Ltd. What remedies could the court impose for a breach of these d uties? (In your answer refer to ASIC v Adler (2002) Writing Task What is the corporate veil?Explain the circumstances under which the corporate veil could be lifted. (In your answer refer to a decided case) Student Presentation: Question 4 UNSW Foundation Studies 11 ALS Tutorial Book Semester 2 3 Negligence 1 Week 4 The following terms and concepts must be understood in the context of the tutorial. You should provide written definitions of these concepts. tort negligence duty of care standard of care â€Å"reasonable (person) test† causation â€Å"but for test† remoteness of damage defence Prepare answers to the following questions using paragraph form. 1. Explain the elements of negligence. 2.Discuss the element of duty of care developed in the landmark case of Donoghue v Stevenson (1932). Refer to Lord Atkin’s definition of â€Å"Who is my neighbour†? 3. Mr. Lee was having a business lunch at a hotel in Sydney with a client who bought him a can of beer. After drinking some of its contents, he found a fly in the can. When he saw it, he became quite ill. He decides to sue for compensation. The manufacturer claims that it does not owe the man any duty of care because it did not sell the drink to him. Instead the publican should be liable because he sold the can to him. (i) Identify the type of tort and relevant precedent case. (ii)If you were the judge, what decision would you make in this case? Explain the ratio of your decision. What are the possible civil defences? (iii) 4. Explain the element of breach of duty with reference to the following cases: Bolton v Stone and Paris v Stepney Borough Council Writing Task What is negligence? Explain briefly the elements which the plaintiff must prove to be successful in a negligence action. (In your answer refer to decided cases) Student Presentation: Question 3 UNSW Foundation Studies 12 ALS Tutorial Book Semester 2 4 Negligence 11 Week 5 The following terms and concepts must be understood in the context of the tutorial.You should provide written definitions of these concepts. negligent misstatement pure economic loss contributory negligence voluntary assumption of risk vicarious liability Mr. Lee has, for many years, operated a construction business in Sydney. He decided to expand his business but realised that to do so he would need to borrow a significant amount of money. Mr. Lee went to his local branch of the Oright Bank to ask for a loan. He spoke to Barlow, the branch manager. The Oright Bank has an established practice of giving free financial advice to members of the public. Barlow advised Mr.Lee that the Oright Bank would not grant him a loan and that in any event Mr. Lee's best course of action would be to borrow Swiss francs from the Bank of Geneva. The Bank of Geneva was lending Swiss francs at a much lower rate than Mr. Lee would have to pay if he borrowed Australian dollars. Acting on this advice, Mr. Lee borrowed one hundred thousand Swiss francs from the Bank of Geneva. Soon after Mr. Lee took out his loan the Australian dollar fell heavily against the Swiss franc. As a result of that fall, Mr. Lee must now repay, in dollar terms, twice as much as his original loan. Mr.Lee now claims that Barlow was negligent in not warning him of the risks of currency fluctuation and in not advising him to take out insurance to protect himself from those risks. He wishes to take legal action against the Oright Bank to recover his loss. Write a report to advise Mr. Lee of his chances of success based on the tort of negligence. (In your answer refer to decided cases such as Hedley Byrne, Shaddock, Esanda. ) You will need to consider these issues: a) b) c) d) e) f) g) Is the Oright Bank liable for damage caused by Barlow's negligence? Did Mr. Lee suffer pure economic loss? Does the Oright Bank owe Mr.Lee a duty of care? If so, has the Bank breached its duty? If so, did the bank's breach cause Mr. Lee’s loss? Is Mr. Lee’s loss too re mote? What are possible defences which the Oright bank can argue? Writing Task (Mandatory): Connie case (provided by tutor) Student Presentation: None UNSW Foundation Studies 13 ALS Tutorial Book Semester 2 5 Contracts 1 Week 6 The following terms and concepts must be understood in the context of the tutorial. You should provide written definitions of these concepts. offer acceptance agreement contract invitation to treat breach Competition and Consumer Act 2010Prepare answers to the following questions using paragraph form. 1. Identify and discuss the essential elements of a valid contract. (In your answer distinguish between simple and formal contracts under seal) 2. Explain the rules of offer and acceptance. (In your answer distinguish between an offer and an invitation to treat) 3. Analyse the case of Carlill v Carbolic Smoke Ball Co 1893. Discuss the facts, issue, arguments of both sides and decision in this case. Consider the relevance of the Competition and Consumer Act 2010 (previously the Trade Practices Act) S18 if the case was being heard today. 4.Mr. Lee sees the following advertisement in a magazine: â€Å"Use Hair Loss Restorer daily for 10 weeks and your hair will regrow to its original thickness, if not a full refund is guaranteed! † Mr. Lee purchases the product, uses it as directed, however his hair continues to fall out! He claims a refund but the company refuses to pay. Advise Mr. Lee as to his rights under the Law of Contract. (In your answer refer to one decided case) Writing Task: Bargain Stores case study (provided by the tutor) Student Presentation: Question 4 UNSW Foundation Studies 14 ALS Tutorial Book Semester 2 6 Contracts 11 Week 7The following terms and concepts must be understood in the context of the tutorial. You should provide written definitions of these concepts. intention to create legal relations consideration remedy damages specific performance Prepare answers to the following questions using paragraph form. 1. Ho w important is intention to enter into legal relations in contracts? Refer to Balfour v Balfour (1919) and Merritt v Merritt (1970) in your answer. 2. Explain the difference between adequate and sufficient consideration. Refer to decided cases. 3. Where there has been a breach of contract, what remedies are available to the innocent party? Refer to examples in your answer) 4. Mr. Lee has lost his dog and has placed an advertisement in the local newspaper offering to pay a reward of $50 to anyone who finds his dog, Spot. Bob, who has not seen the advertisement, finds Spot. He reads Spot’s collar and returns the dog to Mr. Lee. Is Bob entitled to the reward? Don has also lost his dog and similarly places an advertisement notifying a reward. He offers $100 for the return of his dog, Fido. Harry, the local dog catcher (whose job involves retrieving and impounding stray dogs and promptly notifying their owners), sees the advertisement.Later Harry finds Fido and returns him to Don. Is Harry entitled to the reward? Writing Task Coming of Age Designs case study (provided by tutor) Student Presentation: Tutorial Question 4 UNSW Foundation Studies 15 ALS Tutorial Book Semester 2 7 International Sales Contracts 1 Week 8 The following terms and concepts must be understood in the context of the tutorial. You should provide written definitions of these concepts. proper law Vienna Sales Convention(CISG) conflict of laws private International Law Prepare answers to the following questions using paragraph form. 1. What are the 3 basic legal questions for Mr.Lee to consider when entering into a contract with an overseas supplier of machinery for his construction company? 2. What are the aims and main provisions of the Vienna Sales Convention (CISG)? 3. Explain the different types of contracts which can be used for international sales of goods and services. 4. Explain the special features of international sales contracts. (In your answer refer to examples) Writing Task Wh at is an international sales contract? Explain briefly the basic legal questions which must be considered when entering into an international sales contract. Student Presentation: Tutorial Question 2 UNSW Foundation Studies 6 ALS Tutorial Book Semester 2 8 International Sales Contracts 11 Week 9 The following terms and concepts must be understood in the context of the tutorial. You should provide written definitions of these concepts. fundamental breach damages letter of credit nachfrist notice Prepare answers to the following questions using paragraph form. 1. What are the key issues to consider when problem solving a dispute over an international sales contract? 2. Discuss the following cases in terms of proper law of the contract: Oceanic Sun Line Special Shipping v Fay (1988) Amin Rasheed Shipping Corp. v Kuwait Ins Co (1984) 3.Explain the possible remedies for a breach of an international sales contract. 4. Lee Constructions Ltd. an Australian company, entered into a contract w ith Cologne Park Pty. Ltd. a German manufacturer of cranes, to purchase two new machines. The parties agreed that the payment would be by letter of credit but at the time of shipment the buyer had not obtained any letter of credit. Advise the seller as to their legal rights. Writing Task: Jill and Wen case study (provided by the tutor) Student Presentation: Tutorial Question 3 UNSW Foundation Studies 17 ALS Tutorial Book Semester 2 9 Resolving Business Disputes Week 10The following terms and concepts must be understood in the context of the tutorial. You should provide written definitions of these concepts. Alternative dispute resolution (ADR) Negotiation Mediation Conciliation Arbitration Independent expert appraisal Litigation Aust. Commercial Disputes Centre (ACDC) Aust. Centre for International Commercial Arbitration (ACICA) Prepare answers to the following questions using paragraph form. 1. What is a commercial dispute? (In your answer refer to examples) 2. Lee Constructions Lt d. has a dispute with a supplier of concrete which is necessary to complete a new building in the city.He may experience a loss of $5 million if the building is not completed on time. Outline possible methods which could be used to settle this dispute. 3. What are the advantages and disadvantages of ADR methods when used in the resolution of a consumer dispute between a landlord and a tenant? 4. What would be some of the problems of using litigation to settle an international commercial dispute? What are the advantages of Arbitration? Writing Task What is ADR? What would be some of the problems of using litigation to settle a consumer dispute between a builder and a customer? Student Presentation: Tutorial Question 2UNSW Foundation Studies 18 ALS Tutorial Book Semester 2 10 Intellectual Property Law Week 11 The following terms and concepts must be understood in the context of the tutorial. You should provide written definitions of these concepts. intellectual property (IP) copyright trademark trade secret patent registered design IP Australia infringement Prepare answers to the following questions using paragraph form. 1. What is Intellectual property? Give examples of different types. (In your answer refer to the UGG BOOT case study) 2. How can an effective intellectual property management strategy give Lee Constructions a competitive advantage? . Lee Constructions have expanded operations overseas and seek advice about international IP protection. How can the company protect its IP assets overseas? 4. Lee Constructions Ltd. have launched ? a new trademark, ? a new chemical which quick dries poured concrete, ? a new aluminium pylon, ? a software package for a design of buildings. Advise the company as to how it can prevent competitors from copying these IP assets. What possible remedies may be available for infringement? Writing Task How can an effective IP strategy improve the market share and profit of a company? Student Presentation: Tutorial Question 4Int ernet Sites http://www. ipaustralia. gov. au http://www. copyright. org. au http://www. wipo. org UNSW Foundation Studies 19 ALS Tutorial Book Semester 2 11 E- Commerce & the Law Week 12 The following terms and concepts must be understood in the context of the tutorial. You should provide written definitions of these concepts. cybercrime defamation fraud contracts on-line identity theft Prepare answers to the following questions using paragraph form 1. Mr. Lee is a victim of ‘identity theft’ and has money withdrawn from his bank accounts without his knowledge. How does the law in Australia deal with these types of offences? . Discuss the legal issue in Gutnick v Dow Jones & Co Inc (2002) and possible legal remedies. 3. Why is increasing use of the internet providing legal challenges to business? (give examples in your answer) 4. When engaging in e-commerce, what issues should be considered when entering into contracts on-line? Writing Task Explain the legal issue and si gnificance of the decision in Gutnick v Dow Jones & Co. Inc. Student Presentation: Tutorial Question 4 UNSW Foundation Studies 20 ALS Tutorial Book Semester 2 12 & 13 Revision Week 13 Revision ? Review of sample examinations ? Multiple choice questions Exam essay writing ? Using precedents UNSW Foundation Studies 21 ALS Tutorial Book Semester 2 UNSW Foundation Studies 22 ALS Tutorial Book Semester 2 UNSW Foundation Studies UNSW Foundation Studies UNSW Sydney NSW 2052 Australia Telephone: 61 2 9385 5396 Facsimile: 61 2 9662 2651 Email: foundation. [email  protected] edu. au Web: www. ufs. unsw. edu. au UNSW Foundation Studies is an education group of UNSW Global Pty Limited, a not-for-profit provider of education, training and consulting services and a wholly owned enterprise of the University of New South Wales ABN 62 086 418 582 CRICOS

Are Teenagers Apathetic to the Less Fortunate? Essay

I agree to a large extent that teenagers today are apathetic towards the less-fortunate. To be apathetic means to not care about something and to show no interest in that matter. Likewise, I feel that teenagers do not care and show no interest at all towards the less-fortunate and have an ignorant mind-set and attitude towards that matter. Most teenagers are self-centred, causing them to be apathetic towards the less-fortunate. In this materialistic world, teenagers have developed a very self-centred attitude and only care about themselves. They love themselves more than anything else and do not care about the people around them, yet alone the less-fortunate. A survey conducted amongst teenagers in Sydney, Australia has shown that when ask for a donation to help the less-fortunate, only 20% of the teenagers will donate and those who did donate, only donated small sums of money ranging from some spare change to one or two dollars at most. The teenagers who did not donate any money also admitted that they did not want to give the money away but instead wanted to keep it so that they could use the money to buy something for themselves. In a newspaper article about volunteering to help the less-fortunate, a teenager, Arianna had said â€Å"Why should I give my money away to charity just to help others? Why can’t I just keep the money and help myself?†. Another teenager Gerard has also commented, â€Å"Will I get anything out of donating to these people? Like a medal from the president or my name be pasted on the school’s honour board?†. This shows how self-centred these teenagers are and how they will only do things if it benefits themself and makes themselves look better. These teenagers simply do not care about the less-fortunate and only care about themselves. Teenagers are so busy that they are apathetic towards the less-fortunate. Today, teenagers have so many things to focus on such as studying, exams getting good grades, co-curricular activities and hanging out with friends that they are simply oblivious towards the less-fortunate. Their schedules are so packed and filled with activities the whole week they do not even get enough time to rest and relax by themselves, let alone to care for others that they do not even know personally, such as the less-fortunate. Teenagers these days would much rather spend their time studying or hanging out with friends than to volunteer at a shelter for homeless adults or to tutor less-fortunate children for free. A teenager, Max, quoted in a newspaper article about volunteering to help the less-fortunate, â€Å"Why should I sacrifice my own time just to help these people?†. Schools are not helping out either, placing a larger emphasis on scoring better grades and piling their students with homework as compared to placing an emphasis on community service and encouraging students to go help out. Teenagers in some countries are also not exposed to the less-fortunate, causing them to be apathetic towards the less fortunate. Teenagers in some countries are simply not given enough opportunities to be exposed and to interact with the less-fortunate, living an ignorant life during their years of adolescence. For example, teenagers in some countries such as South Africa, France and the United States of America, are not required to do any community service at all and remain ignorant and have no interest at all towards the less-fortunate. However, there are some countries in which schemes are successfully implemented to raise awareness amongst teenagers about the less fortunate. For example, in Singapore, all students in government secondary schools have to do a mandatory ten hours of Community Involvement Programme (CIP) each year in order to be promoted to the next grade at the end of each year. In this programme, students have to serve the community at large and also help the less-fortunate children and elderly. Students also doing the new International Baccalaureate (IB) programme have to do mandatory community service with the less-fortunate living in their community in order to successfully complete their diploma programme. I think that such schemes should be implemented in all countries as this successfully raises awareness amongst teenagers. In conclusion, I agree to a large extent that teenagers are apathetic towards the less fortunate and I think that this is mainly due to the fact that teenagers these days are self-centred, busy and are simply not exposed enough to the less-fortunate. I do not think that it is entirely the teenagers’ fault that they are so apathetic and ignorant towards the less-fortunate but that it is also partially the fault of the schools and the government. I also feel that teenagers should have more initiative to be more empathetic towards the less-fortunate.

Business Law Report Essay Example | Topics and Well Written Essays - 1500 words

Business Law Report - Essay Example More importantly, business laws do not only act as regulations on carrying out business activities but also are useful for the protection of individual entities and persons involved. For instance, business laws are crucial in partnerships due to the governance of relations between the individual parties in play. To facilitate comprehension, a more specific evaluation of the role of business law in limited liability companies (LLC) is in order. Basically, LLCs are legally formed business entities with provisions of limited liability to its members. The recent years have seen increased venturing into LLC across the globe arguably due to the extensive benefits accrued to their formation that impact directly on the owners. LLCs are allowed to choose their preferred tax regime such as either a sole proprietorship or a partnership. This implies that an LLC may be formed by a single individual or through combination of multiple members thereby creating a partnership. However, tax provisions vary across different regions implying that determination of qualification is carried out based on the laws governing LLCs in respective regions. Nonetheless, this provision is increases flexibility of LLCs making giving them some advantage over other business forms. Such an LLC may opt to be taxed as partnerships rather than a corporation to enjoy the benefits accrued to such entities. For example, members’ distributive share of incom e, gain, and loss among other sharable prospects may be done through other approaches apart from through determination of ownership percentage of individual members provided they are within the confines of laws in Treasury Regulation. Moreover, members of an LLC have limited liability implying that they are protected from liabilities of the LLC. However, this benefit is dependent on the state shield law with some providing for some of the liability rather than the entire liability. Additionally, LLC are arguably better compared

Positive Behavior Support Research Paper Example | Topics and Well Written Essays - 2250 words

Positive Behavior Support - Research Paper Example The positive behavior support is an essential form of applied behavior analysis. The PBS often uses system towards understanding the principles that often maintains the changing human behaviors. The inappropriate behaviors of humanity are often difficult to change since they form the functional purpose of humanity. Human behaviors are often supported and reinforced by the environment upon which they exist (Klein, Cook, and Richardson-Gibbs, 2001). Therefore, in case of children and students, adults’ form the environment about which the child grows. Thus, the behaviors of the adult that will shape and reinforce the child or student’s desirable behaviors since children and students will only receive attention and or objects because of the adult’s behavior.According to functional behavior assessments, behaviors are often identified within defined contexts including situation, time, and events that usually define or predict the occurrence or lack of occurrence of beh avior as well as the identity that will consequently maintain such a behavior. FBAs also create and summarize hypothesis on behavior (Gonzalez and Joint Doctoral Program in Educational Leadership, 2009). This hypothesis directly collects data and observes behaviors to obtain the baseline of these behaviors before other external or social factors get into play. Ideally, positive behaviors often support processes that lead to identification of goals, information gathering, implementation and monitoring, hypothesis development, and support plan design. (Simonsen and et al., 2010). Decreasing undesirable behaviors requires techniques that include desirability, feasibility, and effectiveness. However, teachers and parents often require these strategies, and they must be willing to use them towards making the students and children to participate in school and community development activities (Hanbury, 2007). Notably, positive behavior support has been recognized as a strategy that helps in meeting these strategies effectively. Changing reinforcement and stimulus in the teaching and environment of the child will automatically strengthen deficit skills in areas that their behaviors will change to allow them general education setting (Gonzalez and Joint Doctoral Program in Educational Leadership, 2009). There are usually three deficit skills areas that children and students will always changes due to the change in their environment factors. These areas include social skills, communication skills, and self-management skills (Riffel, 2011). Positive behavior support often forms a re-directive therapy especially in line with parent child relationship. In most cases, when other treatments plans fail, the re-directive therapy is often allowed for positive interaction between children and parents as well as between teachers and teachers. Origin and Development of Positive Behavior Support The positive behavior support or the positive behavioral intervention and or support originated from quite controversial circumstances that were overseen as related to the individuals’

Law Enforcement U1IP Research Paper Example | Topics and Well Written Essays - 750 words

Law Enforcement U1IP - Research Paper Example Why is the Command of Temper Important to the Demeanor of the Typical Police Officer? With regards to the principle i.e. â€Å"No quality is more indispensable to a policeman than a perfect command of temper; a quiet, determined manner has more effect than violent action†, it has often been viewed that police department, in the early 19th century, accepted violence as a norm for punishing wrong–doers, resulting in categorizing the department as large bureaucratic structure along the military lines. The increasing trend of treating the offenders violently resulted in criticizing the department concerning their theories and policies on ethical grounds. Scenario, since then, has apparently changed in the 21st century, where ethical conscience and responsibilities in every sphere of the society is considered as incomparable. Thus, it can be stated that the command of temper is very important in respect to the demeanor of a typical police officer, which restricts the policem an to conduct any aggressive behavior that might result in breach of his ethical commitments (Olsen, 2011). Again, the principle of â€Å"the securing and training of proper persons is at the root of efficiency†, it can be affirmed that rights availed to a policeman, holds significant influence on the law enforcement efficiencies of a society. Apparently, if the rights are availed to wrong person, who is observed as incompetent to understand and likewise, responds to their responsibilities, it might impose grave consequences on the societal health. Therefore, it was considered as quite vital that the selection and training of policemen made in accordance to a set standard to proper personnel who will be suitable for the department (Olsen, 2011). Do you feel that enough has been done in Law Enforcement to Develop the Proper Demeanor of Law Enforcement Officers? As per my understanding, in order to implement the principle of maintaining a perfect command of temper amidst the po licemen, enough law enforcements have been done. For instance, the ‘Law Enforcement Code of Ethics’ has been finalized and is implemented to generate adequate awareness and oblige policemen to maintain ethical conduct remaining calm and focused by controlling their temper. However, the change in the ethical and the cultural ways of living amidst the current periled may highlight the need of changes in some policies (Lawriter LLC, 2008). Again, the law provisions enacted under the ‘4973.17 Commissions for special police officers - term of office – training’, states the different criteria which are necessary requirements for becoming a police officer. However, there are certain factors that can improve the Demeanor of a police officer if implemented during their training session (Lawriter LLC, 2008). If you were the Chief of Police of a Local Law Enforcement Organization with the Opportunity to Establish Guidelines on Developing the Demeanour of Law En forcement Officers, What Methods Would you utilize? In relation to the stated principle of â€Å"no quality is more indispensable to a policeman than a perfect command of temper; a quiet, determined manner has more effect than violent action†, it can be viewed that the main reason behind implementing the Code of Ethics in the police department is to generate moral awareness within the policemen

Research Essay Example | Topics and Well Written Essays - 1000 words - 3

Research - Essay Example The common characteristics of all social networks are the provision rather the requirement of making a profile that usually demands some personal information including contact information. A national survey conducted by the American Life Project in collaboration with the Pew research center (as cited in Lenhart & Madded, 2007), revealed that more than half of the teenagers, aged between 12 and 17 years of age regularly use online social networking. A technology being used at such a rate definitely would be having some effects on the lifestyle of its users. According to Pew Internet (cited in Chartier, 2009), a survey in 2008 revealed that the ratio of adult versus teen users of online social networks is 1:2. Teenagers form a group almost double in size to that of adults comprising social network users. Such findings lead to the speculation that adults and teenagers might have different opinions regarding the usability, security issues, productivity and impacts of social networking on one’s life. This study aims at identifying and presenting the differences in opinion that exist among adults and teenagers regarding the usage of online social networking. The main objective is to explore the areas of perceptions regarding online social networking in which the two age groups differ. Different surveys conducted by Pew Internet in 2007 and 2008 have revealed that teenagers use online social networking twice as much as adults do. Keeping in view these striking differences, it is speculated that opinion differences regarding the usage of online social networking might also be prevalent among the two groups. This study is an attempt to reveal such perceptional differences among the two age groups. It is hoped that it will contribute eventually in bridging these opinion gaps among the two groups. If the findings are utilized properly, the study can lead in spreading proper awareness about

AMERICAN HISTORY TEXTBOOK ANALYSIS AND COMPARISONS Dissertation

AMERICAN HISTORY TEXTBOOK ANALYSIS AND COMPARISONS - Dissertation Example Particular emphasis in the course of the research study shall be based on the perspective of the Southern American dwellers and that of British perspectives regarding the African-American Civil Rights Movement (1955–1968). These perspectives shall be taken from textbooks from these two locations namely South United States of America and Britain. The researcher is therefore interested in finding answers to the following specific objectives at the end of the current research study: 1. What were the causes of the African-American Civil Rights Movement (1955–1968)? 2. What are the specific events that were recorded during the African-American Civil Rights Movement (1955–1968)? 3. Who are the major protagonists who led the African-American Civil Rights Movement (1955–1968)? 4. How do the British educational curriculums through its textbooks perceive the African-American Civil Rights Movement (1955–1968)? 5. How does the American educational curriculum th rough its textbooks perceive the African-American Civil Rights Movement (1955–1968)? 6. What were the eventual results of the African-American Civil Rights Movement (1955–1968)? 7. ... This assertion is the general hypothesis underlying the current research, which the researcher is going to compare and contrast ten different textbooks from America and Britain to draw a conclusion on the assertion. Most often than not, the kind of ideas that people from these two setting have of the African American depends on the encounter that they have personally had with them in history. The researcher’s goal for the research will therefore be accomplished if at the end of the day a conclusion is drawn on whether or not Americans and British perceive the African-American Civil Rights Movement (1955–1968) from the same perception. Significance of the Study There are major academic and practical justifications that back the importance of the current research and why it is worth undertaking. In the first place, the successful conclusion of the present research work is going to be a major tool for the establishment of historical accuracy. This said against the backdrop that different textbooks from different setting such as America and Britain seem to portray the same case from different perspectives. In some cases, such a practice tends to distort and bend some of the facts behind history. With this text analysis research, a line will be drawn between the contrasting facts to establish historical accuracy. Another importance of this research work will be to enhance personality awareness creation. This will be done from the viewpoint where the true identity of the African American will be understood through their history. Indeed, the history of the African-American Civil Rights Movement (1955–1968) establishes a lot about the identity of the African American population because it brings to bear their dreams and

Communication in Economics Essay Example | Topics and Well Written Essays - 250 words - 2

Communication in Economics - Essay Example Paul Krugman, a Nobel Prize winning economist argues that the move to raise the minimum wage would not lead to job loss because big companies like McDonalds cannot replace workers by machines nor move these jobs overseas. However, the implications may not be the same for small companies. According to the U.S Department of Labor, raising the minimum wage can be beneficial to the economy, for instance, it would reduce employee turnover and increase consumer purchasing power. Increasing the minimum wage may be beneficial to those who receive it even though this might have little impact on the U.S economy. Therefore, it is prudent to review critically the move by L.A to increase the minimum wage from a socio-political dimension rather than an economical point of view. It is high time that the electorate figure out the motive of many elected officers as that of garnering votes rather than boosting the

The types of leadership styles that are at work and acess their Essay

The types of leadership styles that are at work and acess their effectiveness - Essay Example This kind of leadership has control on all spheres of society’s activity. Some experts argue that a number of chief executives in the business world practice this kind of leadership like feudal lords in medieval Europe (Legacee, 2012). These are the kind of leaders who maintain absolute control on entrepreneurial structure and do not agree on the democratization of thoughts and decision. This leadership is weak because its followers are rendered passive. Since it’s a little close to tyranny, it’s likely that this kind of leadership will inspire upheaval from constituents. Transformational leadership is a principle-based leadership with combined features of charismatic and participative type of leadership. This type of leadership inspires involvement of people in decision-making through teambuilding and consensus. It’s a leadership that respects democracy and motivates its human resources to advance their empowerment as stakeholder of development and change (Gumusluoglu. & Ilsev, 2009). This kind of leadership leads by example and implore on the necessity of vision and mission that guides an organization to its targeted goal. They are good in strategizing the framework for optimized organizational performance. Transactional leadership on the other hand deals about the bureaucratic aspect of managing an organization. Oppose to transformational leadership, this kind of leadership wanted the retention of status quo and rest more on completing its goals by rules and stringent rules (Hugo, Dimovski, & Ã…  kerlavaj, 2009). There is less employee-employer interaction in this leadership style hence, misunderstanding is very potent which could lead to disenfranchisement of members. Hugo, Z., Dimovski, V. & Ã…  kerlavaj, M. (2009). Transactional and transformational leadership impacts on organizational learning, Journal for East European Management Studies, Rainer Hampp Verlag, vol. 14(2), pages 145 -

Human factors and ergonometric Essay Example for Free

Human factors and ergonometric Essay Injuries and as well as illnesses are usual things in the workplace and back injuries is said to be about 20% of it. Around 20 to 50 billion dollars are also estimated to be lost because of back injuries per year. Due to the seriousness of the problem and its economic costs, companies are implementing different ways such as the use of back belts in order to reduce if not totally eliminate back injury cases. Today, most workers are depending on back belts, also known as back support in order to protect themselves from back injuries that may happen in the workplace. There had been some claims that the use of back belts reduces the force on the spine and increase intra-abdominal pressure that counters the force exerted on the spine. It is also said that back belts also stiffen the spine and restrict bending motion. It also helps in reminding the wearer to lift properly and thus, reduces injuries specifically back injuries in the workplace. However, according to the National Institute for Occupational Safety and health or NIOSH, these claims lack scientific support and the validity and truthfulness of these claims cannot be proven. Studies done by the NIOSH also asserts that the difference in back injury incidence between those who use back belts and those who do not have no statistical significance. NIOSH also added that the strongest risk factor is the history of back injury and that the rate of having back injury of those who have history of having back injury is almost twice as the rate of workers without back injury history. Results of the study also shows that through comparing the injury claims and as well as self-reported cases failed to show any significant difference that is associated with the use of back belts even for employees who does the most strenuous type of jobs. Thus, NIOSH does recommend the use of back belts in order to reduce the cases of back injuries in the workplace. Still, although the use of back belts lack scientific evidences that it lessen the cases or the risk of having back injuries there is also no concreter evidence that will totally prove that using back belt have no effect in the performance and safety of the workers and so I will still recommend the use of back belts in the work place to reduce such cases. It would be better than using nothing at all and it may also improve the performance of the workers because they will that the company does care for their needs and safety. In order to guard the safety of the workers against back injuries any gadget is not enough. The best way to really reduce if not totally get away with back injuries is through ergonomics program that will help the workers not just to ensure their safety but as well to maximize their capabilities. Such program may include the assessment of all work activities. This is to make sure the every task in the company can be done without exceeding the worker’s physical capabilities. It is also important to provide a surveillance program that will identify any musculoskeletal problems that are potentially work related cases. Knowing those problems that may occur in the workplace will help the workers to really be cautious in certain types of works wherein the problems may originate. A medical management program is also needed as well as to monitor the workers condition and health to ensure that the workers are in good condition and to prevent not just back injury cases but other injuries and illnesses as well. Preventing the case before it is even able to develop is still the best way to eliminate such cases. Another important step that must be taken is to have a comprehensive training for all workers regarding lifting mechanics and as well techniques not just to be able to do the job better but also to do the job in a safely manner. This is not just for those who are newly hired by the company but also for those who had been working in the company for a long time. The proper ways and techniques especially in lifting are very important to prevent cases of back injuries. The use of back may not have sufficient scientific basis for its effectiveness is reducing back injury cases but there is also no concrete evidence that will disprove the claims. Also, using back belts may not just help the company regarding the issue of back injuries but it may be able to help the company in other ways. Through the use of back belts and right practice, the cases of back injuries in the work place can surely be avoided. References CCOHS. (10, November 2005). Back belt. Retrieved January 11, 2008 from http://www. ccohs. ca/oshanswers/ergonomics/back_blt. html NIOSH. (10, June 1997). Back belts do they prevent injury? Retrieved January 11, 2008 from http://www. cdc. gov/Niosh/backbelt. html NIOSH. (February 2001). Back belts. Retrieved January 11, 2008 from http://www. cdc. gov/niosh/backfs. html.

GAP Competitive Analysis

GAP Competitive Analysis Information resources: The research has been based on industry and marketing information from Mintel, Verdict Research, and Fame, which has been analyzed using different strategic theoretical frameworks such as the PESTEL analysis, Porters completive forces and blue ocean strategies, among others. (2) The overall strategic position of GAP Inc. in UK: The essay is mainly focused on two of its the sub brand of GAP Inc., which are GAP, and Banana Republic, analyzing the strategy of both operating situation. what are the advantages, such as the growth recent fiscal year 2009, market share? Distribution channels? Supply chain network? What are the disadvantages? What are the strategies that GAP Inc. should take? i.e. Gap needs to change the product to offer to a more fashionable and differentiated fashion one and turn to its initial brand identity of offering fashion forward apparel to a safe fashion consumer. Introduction (1) Fashion retail market The macro environment of fashion retail market. Disposable fashion is dead, says Carl McPhail, which means the consumers will more value the quality and the sustainable of the clothes. E-commerce trend Market demand: strong? The whole world value chain is changed (2) The purpose of the essay The purpose of the essay is to assess Gap competitive and strategic situation given this new market structure. This analysis will be based on the different strategic and marketing theoretical frameworks, in order to give the necessary business recommendations to the company for succeed in the UK market. (3) The structure of the essay This paper is organized in 4 sections. The first section evaluates the main literature and analytical frameworks that will be used along this research. The second section presents the Gap case study in terms of the companys background, the underperforming areas, and a thorough strategic and competitive evaluation of the external and internal forces that affect this company. The thirds part states the formulation of the recommendation strategies based on the strategic situation analysis of the company. The final section consists of the conclusions of the research Theoretical framework The theoretical framework is mainly based on Johnson et al. (2008), to analyze the strategic position and strategic choices of a company, it is necessary to evaluate the external and internal environment that affects the organization, as the strategic performance of an organization depends on the matches between its internal resources and capabilities and the opportunities and threats that are present in the environment (Day and Wensley, 1988, Porter 1991, Hunt, 2000). PESTEL Porters five forces Blue ocean strategy And all the theories are concluded into the framework of SWOT as the overall analysis of the case The above analysis will help determine what competitive strategies to adopt in order to gain a sustainable advantage in UK market. Gap Case study Background The Gap Inc., a brand that had been incorporated in the USA. As a global specialty retailer, the companys range of clothing is based on traditional US casual clothing, with a focus on t-shirts, hooded tops, trousers and denim. It has 142 GAP retail stores in the UK. GAP is positioned for a wide range of customers through its product lines, which including Gap, GapKids, babyGap, GapMaternity and GapBody, and offers iconic American style for all age who are looking for something with good quality and classic style. The company also extended its range over the years to include ranges such as Gap Maternity, GapKids, babyGap and GapBody by the end of the review period. (Euromonitor International, 2010) For the childrens wear sector, the company also teamed up with UK designer Stella McCartney in order to produce a range for its Baby Gap and GapKids Outlets. Gap was once considered to be the foremost US fashion brand in the UK, with a Gap Hoodie being an obligatory wardrobe staple for many fashionable consumers. However, this positioning slipped towards the end of march 2010, and the brand had to compete with an increasing number of US brands for fashion-conscious followers, such as Abercrombie Fitch and its sister brand Hollister. In addition Jack Wills, a British casual wear outfitter, became increasingly popular with younger consumers, with who Gap was traditionally popular (Euromonitor International, 2010). The retailer built its global growth on basics, but has struggled to rival fast fashion. (Jeremy Lee, 2008 p19). Gap operate inside the UK market that is seeking for added value that more than just basic and sustainable, and competitors within the fashion market are dynamic and drastic as well. One hurdle to Gaps growth was its reluctance to operate within dynamic and remunerative internet retailing, which largely inhibited its growth in a long-term. Without any option to buy Gap clothing and footwear online, many will not wait until their next trip to the high street to buy Gap jeans. They will instead simply purchase jeans online from another retailer. Gaps decision to partner with Asos.com and sell its goods online indicates that the company is aware that it is lacking in this channel. Consequently, Gap may launch its own UK internet retailing site in the near future, should its arrangement with Asos.com prove fruitful.

Health, Safety and Welfare at Work Essay -- Workplace Health and Safety

Health, Safety and Welfare at Work Health and safety in the workplace is not only the responsibility of the designated Health and Safety Officer, it is the duty of all members of staff to be responsible for the safety of everyone they may have to deal with during the working day; both their colleagues and members of the public. The Health and Safety Executive are a body whose role is to promote safety in the workplace; both by providing information to employers and their employees, and also by ensuring that rules and guidelines are adhered to in everyday practice. According to the Health and Safety Executive (or H&SE), the employer has a responsibility under law to ensure, as far as is reasonably practicable, the employee's health, safety and welfare at work. The employer's duties include: - Making the workplace safe and without risks to health - Ensuring that plant and machinery are safe and that safe systems of work are set and are followed - Ensuring articles and substances are moved, stored and used safely - Providing adequate welfare facilities - Giving the information, instruction, training and supervision necessary for health and safety It is the duty of the employer to assess the risks to the health and safety of his/her staff. This will often necessitate a vigorous and thorough inspection of the workplace, paying particular attention to any piece of equipment or plant and any working practice that may be hazardous to the safety of staff. If there are 5 or more employees, any findings of the risk assessment must be recorded. Plant and machinery must be regularly inspected to ensure that it is... ...struction-phase health and safety plan. This must be done before any construction work begins. - The client must be reasonably satisfied that all those who are appointed are competent to carry out all their health and safety responsibilities. - The client must ensure that the health and safety file that was compiled during the construction process is kept readily available for inspection by anyone who may want to conduct any further construction work on the site in the future. The client may choose to appoint an agent to act on their behalf. In these circumstances the client must ensure that any person appointed in this capacity is fully competent and qualified to carry out their health and safety responsibilities. The Health and Safety Executive must be informed of any such appointment before work commences.

I know why the caged bird sings :: essays research papers

Maya Angelou's I Know Why Caged Bird Sings illustrates how an innocent and naive girl growing up in the midst of the Great Depression overcomes life's many obstacles and becomes the powerful and influential woman she is today. Maya is a world renowned author, teacher, speaker, actress, and mother. Through this autobiographical piece, Maya's use of figurative language and allusion compounds her thoughts, as she depicts how one can supersede the expected barriers and soar to new heights.. In chapters 14 and 15 of the book, Maya's usage of figurative language conveys her struggle to speak. Through a tragic rape by her mother's boyfriend, Maya is scared for life and is led to believe that the very sound of her voice is lethal, consequently, she conceives a six year silence that, not knowing then, could limit her opportunities and convert her fate. After returning from St. Louis and entering Stamps, Maya entered her six year "cocoon." This haven extricated her metamorphic spurt into reality and womanhood. As with every cocoon, there is always a time when one must leave and bravely enter the unknown world behind the shell. Mrs. Flowers encouraged Maya to emerge and assisted her in finding her strongest defense and force, her love of literature, to open this barrier and allow Maya to end the silence. By doing this, it enhanced Maya's courage and willingness to conquer other barriers and fortresses. Maya's love of literature expanded and opened her horizons. One of Maya's favorite pieces of literature is The Tale of Two Cities. She enjoyed it because it was a tale of her life, although in different cities, now being St. Louis and Stamps, it seemed as if she was reading her own autobiography, which is, in fact, rather portentous and foreshadowing. With the first line of the book being, "it was the best of times and the worst of times...", it paints a portrait of Maya's childhood. Maya, even though she struggled through adolescence, was the best times of her life. It was her learning period. It was her no turning back period. She felt as if, even though the outer exterior of the environment was corrupt, why must her life be? It didn't have to be. Maya emerged into being a "dirty and inedible biscuit." Maya is becoming a very strong and independent woman. Most biscuits, when old, are moldy and have a very hard outer covering with a soft

The Concert Experience and the Song as Oral Tradition :: Communication Literature Essays

The Concert Experience and the Song as Oral Tradition Before the invention of written language that enabled the creation of book technology, the spoken word was the leading edge of communication. Spoken epic poetry such as the Iliad and Odyssey, the Anglo-Saxon Beowulf, and the Sumerian Epic of Gilgamesh was the content of the speech medium. These epics were created as spoken pieces, and because listeners lacked an alphabet to commodify them (separate them from their performance), the tales had to be heard and experienced first-hand. This group experience of the spoken epic involves what authors Hobart and Schiffman term commemoration: â€Å"In the world before writing, memory is the social act of remembering† (15). The way pre-literate media (speech) shaped culture includes this commemorative act. Pre-literate cultures had no other way of storing information and memory than to relive it. They could not write something down, forget about it, and then relearn the same information at a later date by reading it, because they lacked the technology of the written alphabet necessary to do so. Of course, they had the recollecting powers of the mind alone, but as today's stories, passed from one person to the next inevitably change, so did oral communications as human recollection failed in terms of an exact repetition of the original performance. Hence, each time listeners heard a spoken account of the Iliad, it changed a bit. In terms of an exceptional pre-literate performer of the Iliad or Odyssey, Rober t Fitzgerald goes as far as to say that "He inherited a traditional art comparable in range and refinement to the art of the musical virtuoso in our day, but more creative and fluid, for in some degree it remained an art of improvisation" (484). Mnemonic devices such as rhyme and meter aided memory and kept the story on track (Hobart & Schiffman, 24), and as McLuhan would agree, can be counted as technological advances prior to the invention of alphabet because they extend language technology. An analog to the spoken epic experience is the modern-day concert experience. Both are examples of live performance. For an example, the Rolling Stones' song "Sympathy for the Devil" is more like a spoken epic than a written account of an epic. This is because song and spoken epic utilize the same medium.

Netflix Case

Davor Ramesa k0956979 Netflix case Executive summary What is Netflix’s strategy in the on-line movie rental market? What are Netflix’s sources of competitive advantage? Identify the competences key to the success of Netflix’s strategy and explain why. Netflix was a late entrant to the movie rental market and it was a first mover in the on – line movie rental market. Netflix’s strategy in the movie rental market is differentiation from traditional movie rental stores. Instead of attracting customers to a retail location, Netflix offered home delivery of DVDs through the mail. Why only DVDs? In 1998, most available movies were in VHS cassette format but Netflix concentrated on using only DVDs because its marketing strategy was to develop cross promotional programs with the manufacturers and sellers of DVD players, providing a source of content for the customers. Also, there was no competition in that niche market and DVDs were small and light which made them perfect for mail delivery. Netflix had several sources of competitive advantage. For starters, Netflix’s website included a search engine that allowed customers to easily sort through its selection by title, actor, etc. Using these search engine customers could easily and quickly find a movie that they would like instead of looking on shelves of a retail store. Netflix was using the US Postal Service to deliver DVDs directly to a customer’s home. It was more convenient for customers. They used similar pricing to that offered by traditional video stores in the beginning but what gave them the competitive advantage was moving to a subscription prepaid service. And, soon afterwards they offered unlimited rentals to customers because they were targeting another group of customers – ones that wanted the convenience of watching a movie at any time and change them unlimited during a month. Netflix’s engineers developed a proprietary recommendation system. They have done so because mostly the new movies were being rented and they wanted to balance customers demand. How did this system work? Upon signing into a new account for the first time, customers took a survey to identify their favorite movie genres, as well as rate specific movie titles. This survey gave enough data to Netflix’s engineers to build a base and understand better customer’s preferences. Also, Netflix’s size and growth rate generated a positive †network effect† from its large customer – generated rating system. Because it had the largest collection of movie ratings in the world, customers recognized that they were more likely to have their tastes and preferences accurately reflected from Netflix’s site. The key to success in Netflix’s strategy was hiring Ted Sarandos as chief content office to manage content acquisition. He managed (due to his relationships) to negotiate direct revenue – sharing agreements with nearly all the majors studios. So Netflix was able to improve its relationships with its suppliers. The benefit was not just lower acquisition costs but the promotion of lesser known movies. So, customers had the benefit of large variety of movies. Also, using the proprietary recommendation system and the national inventory Netflix was able to replicate almost perfect inventory. This gave them a serious competitive advantage, since retail stores needed three or five times the copies of a movie to satisfy the same customer demand. Assess Netflix’s performance? Use multiple performance measures (strategic and financial). Table below shows (in 000$) Netflix’s performance using 2 financial ratios in year 1998 and 2006. (source : Netflix 2006 10-k) As we can see from the table, in year 1998 Netflix had poor performance. We can see that it was losing 16. 84 thousands of dollars to subscription (sales= revenue of subscription). Net profit margin was not any better a -18. 940$ . We can see that their operating profit margin was 0. 69 thousands of dollars and net profit margin was 0,04 thousand of dollars in 2006. Why was there such a change in profitability? Answer lies in the number of total subscribers which has grown from 107 000 in 1999 to 6 316 000 in 2006. (source: Netflix 2006 10-k). Number of subscribers was constantly growing since 1998 due to good strategy decisions like : proprietary recommendation system , hiring of Ted Sarandos and opening more distribution centers. All of these moves had one purpose: to add value to their product by increasing customer’s satisfaction. How does Netflix’s strategy compare to Blockbuster? Compare and contrast each’s value chain. Factors which determine the value of the product: Price – of the movie Delivery Time – how long do the customers wait for getting the movie Convenience – what actions do the customers have to do to get the movie Other factors(recommendation system, availability of new movies) Late fees Although prices of Netflix and Blockbuster for a single DVD rental are now the same (10$ per movie-source: http://reviews. cnet. com/4520-11445_7-6325775-1. html), Netflix had an additional value because it offered unlimited rental with the same pricing (an example: you pay monthly fee and you can exchange movies, so you can watch several different DVD†s for the price of one). If you want to rent a movie from a Blockbuster retail store, you can do it in a relatively short time (time you need to get to a retail store) as management proclaimed 10 minute drive for 70% of US population. Delivery time for Netflix is their disadvantage in comparison to Blockbuster, it takes a day or two. Convenience – Netflix has the advantage here since you can order movies from the comfort of your home by using the internet. Blockbuster doesn’t have a recommendation system like Netflix. It only has an employee that can recommend movies to a customer. Netflix has advantage here since it can recommend a movie accordingly to the taste of each customer. New movies are available pretty much the same for both companies. Late fees – in 2005. Blockubuster decided to abolish late fees which gave them an advantage over Netflix, increasing customer satisfaction but also gave them significant costs: 60 milion $ marketing + 600 million dollar of revenue loss. What challenges and opportunities does Netflix face? What are the major risks? Major challenge for Netflix’s online DVD rental business is VOD (video on demand). VOD offers additional value to the customer – no waiting period, since it uses streaming technology to provide customers a movie with no waiting period. This is also an opportunity for Netflix since it has the possibility to implement this new technology into its core business but there are several cons of doing so. First issue is that this feature would cannibalize the core business because Netflix would replace stream of positive cash flows with another. Also Netflix found no way to differentiate itself against competitors like MovieLink and Vongo. Another major risks or challenges for Netflix are cable and satellite providers which offer pay-per-view system, providing HD on demand. For now these services had two primary limitations: technology and content availability. Another major challenge is the entry of Blockbuster in the DVD online rental market. As a bigger company Blockbuster has the financial funds to attract more subscribers using heavy marketing. This entry directly enters Netflix’s niche market and now Netflix has to find a way to differentiate. For starters, what would be Netflix’s entry strategy to these new markets? It could ship the DVDs from USA but this option would have serious disadvantages like import tariffs, shipping costs, long delivery time which would lead to customer dissatisfaction and a very small market share with probably losses rather than profits. If Netflix would open a subsidiary in Europe it would not have problems like the latter but it would need investors since financing the whole subsidiary may present a problem for Netflix. Another issue is that Europe, as a difference to the US, is consisted of many small independent countries with their own laws and import tariffs so this could be a problem as well. Another problem is the customers preferences. If Netflix would try to ship movies from the US (which would also present shipping costs) the European customers might not like US movies that much. They might prefer European movies better. Another issue is that Netflix doesn’t have an established relationship with any European movie studio. So they would lose the competitive advantage that they have in the US. Another problem is the language barrier. In many countries like Germany, Italy, or Spain, movies are synchronized into their mother tongue. So customers might not be willing to rent these movies in the English language. Another issue is the competition in Europe which perhaps would be more competent than Netflix since they know better the customers needs, laws, and other issues mentioned already. Netflix as a company started with an emerging technology – DVD, then. Now the new technology is Blu- ray and as the VHS format was replaced by DVD there are good chances that Blu-ray will replace DVD format. Because Blu-ray technology gives a better resolution than a DVD customers might be willing to switch so Netflix should start to fill its inventory with blu-ray discs and maybe like they did in the past with VHS promote and rent only Blu-ray discs. The goal for Netflix’s is to find the best media (low cost, high quality) for watching a movie or even better – no media at all. Netflix’s, as I see it, biggest threat to DVD rental business is online video streaming. Why? With this technology customers have no waiting period and complete convenience. And these are very important factors when customers are making their decision about watching a movie. Decisive competence key for Netflix is the recommendation system and they should use it with online video streaming.

Penalties for success: Reactions to women who succeed at male gender-typed tasks Essay

Women are subjected to gender-biased evaluations with their performance on male gender-typed tasks often devalued and their competence denied. This result from the inconsistency between stereotypic perceptions of what women is like and the qualities thought necessary to perform a typically male job. The main idea of this article is to demonstrate this phenomenon, to provide insight into why and under what conditions it is likely to occur, and to examine its consequences for how women are evaluated and rewarded in work settings. Key to their argument is the dual nature of gender stereotypes that not only denote differences in how women and men actually are but also denote norms about behaviours that are suitable for each about how women and men should be. Thus behaviours are positively valued for men and typically prohibited for women. Gender stereotypes and the self-fulfilling expectations that they produce prompt bias in evaluations of women. When a woman is acknowledged to have been successful at performing male gender-typed work, her motivation in achievement situations are inhibited by her fear of disapproval for not being feminine. Or there are penalties for women who violate gender-stereotypic prescriptions by being successful are apt to take the form of social censure and personally directed negativity. It states that success can be costly for women in terms of social approval. Competent women for example as compared with competent men have been depicted as cold and undesirable as fellow group and also as severely wanting interpersonally (e.g. bitter, selfish, devious). In their first study, they sought to demonstrate the reactions to women and men on a male gender-typed job when performance on that job was clearly successful rather than ambiguous with regard to performance outcome. They predicted 2 hypothesis:1)In a male gender-typed job, women will be rated as less competent and less achievement oriented than men when information about performance outcome is ambiguous but not when success is clear. 2)In a male gender-typed job, women will be rated as less likable and more interpersonally hostile than men when information about their success is  clear but not when the performance outcome is ambiguousThe result of this study supported those hypotheses. Women were viewed as less competent and characterized as less achievement oriented than men only when there was ambiguity about how successful they had been; when the womens success was made explicit there were no discernible differences in these characterizations. However, when success was made explicit, there was differentiation between women and men in how they were viewed interpersonally hostile. In the second study, the subjects reviewed and evaluated men and women who were all highly successful, but at jobs of different gender types. They expected the following:1)Successful women as compared with successful men will be rated as less likable and more interpersonally hostile when the job is male in gender type but not when it is female or neutral in gender type. The study provided strong support for the hypotheses. So negative reactions to successful women occurred only when the job was male in gender type, but not when it was female or neutral in gender type. Same negative ratings were directed at successful men occupying female gender-typed jobs. But the findings suggest that the failure to act in accordance with gender-stereotypic norms does not uniquely produce social disapproval for men, if it does not the same then for women. The study 3 was focus on the effect of being disliked on how individuals are evaluated and on the types of recommendations made about how they should be treated in work settings. The premise behind this study was that people who are disliked are at a serious disadvantage when evaluations are made and rewards distributed. 1)Information about likability will have a significant effect on overall evaluations and reward recommendations made about both male and female employees regardless of how competent they are. These results suggest that being disliked can have detrimental effects in work settings. The fact that an unlikable individual has a worthy of salary  increase or promotions was found to be true, regardless of whether the individual is a man or woman. There are many things that lead an individual to be disliked but it is only women, not men, for whom a unique propensity toward dislike is created by success in a nontraditional work situation. That is meaning that success can create an additional impediment to womens upward mobility when they have done all the right things to move ahead in their careers. General discussion on this experiment:Success in traditionally male domains can have deleterious consequences for women. They are less liked and more personally derogated as compared with equivalently successful menNegative feelings about successful women can have serious consequences: affect on evaluations, recommended organizational rewards, including salary and special job opportunitiesWomens success would prompt disapproval only in situations in which the success signalled deviation from behaviour deemed appropriate for them (penalties for success only when the job was a male gender-typed)In none of the three studies, female subjects react differently to the stimulus targets than did male subjectsFinally, success in nontraditional areas is double-edged for women. The price is social rejection taking the form of both dislike and personal derogation, and appears to have definite consequences for evaluation and recommendations about reward allocation. Terms like bitch, ice queen, iron maiden, and dragon lady are invoked to describe women who have successfully climbed the organizational ladder. That provide some insight into why despite their success, high-powered women often tend not to advance to the very top levels of organizations.

How America Has Changed Forever Essay

Americans to this day will never act or feel the same way as they once used to. What we did then and how we did it, we can no longer do now. It has been over twelve years since the United States went through one of the most horrific, terrifying tragedies in all of United States history. As we all know today, on September 11, 2001, Al-Qaeda terrorists hijacked four passenger airliners so they could be flown into buildings in suicide attacks. Two of those planes were intentionally crashed into the North and South towers of the World Trade Center complex in New York City. For this reason, there has been an enormous amount of changes in the United States. The three major areas that have changed are the airport security, the government, and the psychological impact. Before the attacks on the World Trade Center, airports security was fairly simple. For instance, passengers only had to show your ID and passengers were allowed to bring sharp objects on board such as: penknives, box cutters, and sharp scissors. Passengers were also allowed to walk through security with their shoes on, a belt on, or even a drink in their hand. Whereas now, we have adopted a new form of security called the Transportation Security Administration. Security now stops you at every checkpoint and you have to show your ID. Also, you cannot carry sharp objects onto the plane. You now have to take off your shoes and belt, and have them ran through a metal detector. Another key point is that passengers are not allowed to have liquids above 3. 4 ounces when going through the checkpoints. Special items such as laptops must be pulled out of the luggage. One of the most noticeable changes is the need to arrive at the airport early. The United Airlines website, for example, suggested airport arrival times include this recommendation for Los Angeles International: â€Å"Customers with checked baggage should arrive 2 hours before flight departure. † Due to the excessive wait at security, an early arrival is necessary. The airport security was not the only factor the United States enhanced, but the government as well also made changes. Due to the attacks, for this reason, the United States adopted the Patriot Act. The purpose of this act is to: deter and punish terrorist acts in the United States and around the world, enhance law enforcement investigatory tools, and for other purposes. There were also more than one hundred and thirty pieces of legislation introduced that related to the attacks during the first year. Such as: the Aviation and Transportation Security Act, the Enhanced Border Security, and Visa Entry Reform Act. To be sure to stop another tragedy happening, the government created agencies after the attacks that include the Department of Homeland Security, which consolidated other agencies, including the U. S. Immigration and Naturalization Service. The last significant change that the United States has faced since the attack is the psychological impact on how we Americans view immigrants. To put it another way, some Americans responded with fear, anger, as well as a growing intolerance for immigrants, especially against those who are or appeared to be from the Middle East. For this reason, many Muslims and Asians in the United States reported that they were the victims of harassment and hate crimes days after the attacks. In fact, some Muslims were shot and killed only because of their race. Not only were people shot, people were also targeting institutions that related with the Islamic faith. Mosques were attacked as well as other religious buildings, including a Hindu temple in St. Louis, Missouri. Anger and fear are not the only psychological consequences that we Americans have faced, but also posttraumatic stress disorder. According to figures from three New York City 9/11 health programs, at least 10,000 police officers, firefighters and civilians directly exposed to the World Trade Center attacks have been diagnosed with posttraumatic stress disorder. Twelve years later, we Americans are still impacted from this tragedy. We will always be emotionally distraught, nor we will ever get back the loved ones that have passed away in the tragic incidents. On the positive note, the government passed many regulations to make sure that there will never be a 9/11 repeat.

Computerized Payroll System Essay

INTRODUCTION Technological advances in the past few decades have greatly increased the competitive nature of the economic business world. Companies have used software, computers and the Internet to transform their businesses from local places of business to national and global market competitors. Many companies have responded to these changes by automating their business processes and capturing industry-related information and using it to their advantage. Technology has also forced businesses to remain flexible, adapting their operations to newer and better technological advances. Payroll system is the sum of all financial records of salaries for an employee, wages, bonuses and deductions. In accounting, payroll refers to the amount paid to employees for services they provided during a certain period of time. Because money was involved company convert their payroll into a computerized to provide accurate result and to finish the work in no time. The manager is not aware of the time of admission o f the employee because of this, the manager can’t compute accurately of what time the employee enter. Therefore it is necessary to have an automated timekeeping system. Today’s automated timekeeping technology is a powerful resource for businesses, both large and small. It is designed to offer exceptional convenience, and to substantially improve profit margins by reducing the cost of labour. Many companies that are considering an automated timekeeping system are motivated primarily by the convenience it provides. However, what is often overlooked is exactly how much companies save by tracking their employees with an automated solution. An integrated and automated timekeeping approach will not only pay for itself year-after-year, but will also return immense savings. It is therefore a great advantage if the proposed computerized payroll system with automated timekeeping is applied. It would greatly help the manager to monitor his employee if there are always late and it easily to compute for the salary of each employee. Applying the computerized payroll system will give much m ore accurate computation of the salary. 1.1Statement of the problem General Problem How to develop a Computerized Payroll System and Timekeeping Monitoring with Fingerprint Technology for the Municipality of Kawit? Specific Problems †¢How to develop a module that will compute the employee’s salary? The Human Resource Management Officer 4 will compute the salary based on the timekeeping of the employee. They use MS Excel in computing the salary, even though they use MS Excel they need to input all the necessary information needed for the computation. It is prone to typographical errors and can be easily manipulated. †¢How to develop a module that will generate essential reports? Preparation of reports such as payslip, payroll summary and government reports they use MS Word and MS Excel. It is a very tedious process in the part of the accounting personnel and again prone to typographical errors and miscalculations. †¢How to provide a module that will be able to monitor the time –in /out of the employee? The organization is currently using Bundy Clock to monitor the attendance of employees. But it didn’t literally track the attendance because it easy for the employee to fake the records. 1.2 Overview of the Current State of the Technology Presently, all employee start at 8:00 AM and ends at 5:00 PM. The company uses Bundy clock in logging in and out of their employees. From Monday to Friday, at 8:00 am, the HR collects the time card to ascertain the present headcount of the company. The purpose of checking is for verification of the employee’s attendance. The employee should inform the company before 7am in filing absence. The employee must report to his respective supervisor if he is late for information thus it will be deducted to his salary. If the employee forgot to log-in then the HR will decide what to do to that employee. The HR or Human Resource Management is the one who prepares the salary of the employees. HR also collects the time card from the storage and also checks if the employee time in and time out, afterwards the HR will give the time card to the accountant. The Accountant will compute the salary and deductions then the accountant will give it to the treasurer to prepare the vouchers for each employee and prepares the budget for the salary, and then the treasurer will give it to the Municipal Mayor, the one who will approve the budget releasing; afterwards the HR will ensure the cheque for the withdrawal of the budget. Their cut-off is every 10th and 25th of the  month. After the cut-off period the attendance of the employee resumes, if there will be absences and late for the permanent worker it will be deducted in the vacation leave while the casual worker if there are absences and late it will be deducted to their salary. If they didn’t log-out for a day, it will be considered as under time. For permanent employee it will be deducted to their vacation leave. For every employee they have 15 vacation and sick leave. In applying vacation leave the employee must file the request 10 days before the leave. In applying sick leave the employee must provide a medical certificate if he is absent for more than three days while if he is absent for 1 to 3 days he can go back to work without providing a medical certificate. 2.1Proposed Research Project 2.1.1General Objectives To provide and develop a Computerized Payroll System and Time Keeping with Fingerprint technology that will improve the current Payroll System and Time Keeping of Municipality of Kawit. 2.1.2Specific Objectives †¢To develop a module that will compute the employee’s salary. The proponents will develop a module that will compute the salary of every employee accurately based on the integrated timekeeping of the employee. †¢To develop a module that is able to generate essential reports. The proponents will develop a module that will be able to generate reports such as daily time Reports (serves as replacement to the time card), contribution reports based on the record of the employee †¢To provide a module that will be able to monitoring time –in /out of the employee. The system will automatically monitor and record the attendance of the employee by fingerprint technology so that the employee must time –in/out by themselves unlike previously it can fake the records. 2.2.3 Scope and Limitations 2.2.3.1 Scope This study is about the coverage of the proposed payroll system and timekeeping. It covers the following qualification. File maintenance Module Employee file module – includes all information about the employee such as fingerprint of the employee, work schedule, position, department, and basic  information. Includes adding, updating and archiving employee records Department file module – includes the organization department and department code Transactions Salary Computation – The system will compute salary base on employee’s attendance and contribution. 13th Month Pay – A module for employee’s that are acceptable for 13th month pay. All employees that will work until the end of the year will receive the 13th month pay. Agency contribution – includes the deducted fee for the government agency such as GSIS, PAG-IBIG, Philhealth and withholding tax. Employee leave – includes the employee’s leave such as vacation leave, sick leave Employee Loan- includes all employee’s information such as load type, loan amount etc Other Deductions and Earnings – a module that includes other deduction and earning such as bonuses or other incentives. Reports Payslip – contain all information about the employee’s salary and deduction. GSIS Contribution Reports – Reports that contains employee’s total contribution per month for GSIS. PhilHealth Contribution Reports – Reports that contains employee’s total contribution per month for PhilHealth. Pag-big Contribution Reports – reports that contains employee’s total contribution per month for Pag – Ibig BIR/Withholding Tax Report – reports that contains employee’s total tax for a month. Payroll Summary Report – -reports that contains information about employee’s payroll. Daily Time Reports – reports that contain the attendance of the employee’s. Serve as an alternative to the time card of the Bundy Clock Leave form – a blank leave form for leave request. System Security Password- for security purposes that only the administrator and the HR knows the password. Administrator Level – have the full access on the system.  HRMO Level – can only access the attendance and monitor the leaves and absence of the employee. Accountant Level – can only access the transaction and the computation of the employee’s salary and the one that sets the computation in the option. Audit trail- serves as additional security that  measure all the login activities using the system, it will logged into the table including the username, time, date, and the task done. Timekeeping Fingerprint Technology – module that uses fingerprint technology for timekeeping Numeric Keypad Module – Module that uses numeric keypad technology that serves as an alternative if the fingerprint technology having technical problems. Timekeeping Entry– module that manually input the employee’s attendance, it serves as a back-up for the system. Back-up and Recovery The system has backup capabilities allowing the user to create a backup of the database which will be stored on secondary storage devices. It will also automatically back-up every cut off. If the program file of the payroll system are damage or corrupted there will be a duplicate copy either on the CD or secondary hard disk. Limitation The study is limited and focused only in the payroll system and the timekeeping monitoring of the organization however its capability is limited and cannot do the following task: †¢Employees are subjected to have only 2 accounts in regards to timekeeping (time-in and time-out). †¢Only employees that work in the municipality building are included in the proposed payroll system. An employee working outside the municipality is not required to time in and time out in the municipality. †¢In case of power failure, the attendance of the employee will record temporarily on a log book until the power come back. The data gathered on the log book will be transferred to the computerized system. Chapter 2 Theoretical Framework 2.1 Introduction Information System (IS) implemented within an organization for the purpose of improving the effectiveness and efficiency of that organization. Capabilities of the information system and characteristics of the organization, its work systems, its people, and its development and  implementation methodologies together determine the extent to which that purpose is achieved. Transaction Processing System (TPS) is a type of information system. Transaction Processing System collects, store, retrieve and modifies data that stored in an information system of an organization. Transaction processing system guarantees immediate action to negotiations made by persons and companies involved. It ensures a smooth flow of transaction, isolating particular transactions that have no credible assurance of the collected data’s authenticity A theoretical framework is a collection of interrelated concepts and provides definitions of relationships between all the variables. Theoretical framework helps researchers to determine problem areas, research questions that need to be addressed and the methodology in which helps to find an answer to the research questions. 2.2 Time Keeping Timekeeping is the monitoring of attendance of employee in time! A timekeeper is an instrument or person that measures the passage of time; in the case of the latter, often with the assistance of a clock or stopwatch. In addition, the timekeeper records time, time taken, or time remaining during events such as sports matches. They can then make operational decisions to increase productivity and reduce labor costs. 2.3 Fingerprint Technology Fingerprint technology refers to the automated method of verifying a match between two human fingerprints. Fingerprints are one of many forms of biometrics used to identify individuals and verify their identity. 2.4 Payroll System A computerized payroll calculates and tracks employee salaries, wages, bonuses, tax withholdings, and deductions. It prints employee pay checks, provides reports to better manage employee pay records, and generates complete weekly, monthly, quarterly, and annual payroll tax-related forms and reports. It is also used in automating and providing timely and accurate payroll processing for all types of employees. The computerized payroll is designed to process all types of payroll transactions for the purpose of computing and paying employees hence, computerization makes generating  payroll a much simpler and quicker process than if trying to perform these duties manually.

Accounting Recognition of Sales Revenue Research Proposal

Accounting Recognition of Sales Revenue - Research Proposal Example Generally Accepted Accounting Principal (GAAP) with regard to recognition of revenue is covered by FASB Statement of Financial Accounting Concepts No.5. As per paragraph 83 of said SFAC No.5 , revenue â€Å"recognition involve consideration of two factors, a) being realized and realizable, and b) being earned, with some time one and sometimes the other being the most important consideration†. Both criteria are required to be accomplished before the revenue is recognized. The revenue is treated as realized when cash is received for sale of product; and revenue is termed as realizable when a promise to pay is received and that may be either verbal promise to pay or written in the shape of notes receivable. The second condition is that the revenue must be earned. Revenue is treated as earned when enforceable exchange takes place of considerations. That is to say deliveries of goods have been given and promise to pay has been received. Take the case of credit sales where goods have delivered at the time transaction was entered into. In such a transaction a verbal promise to pay has been created on acceptance of delivery by buyer. Accordingly it can be said that revenue has been earned at the time of occurrence of a verbal promise to pay. Again as per SFAC No.5 before recognition of a transaction four basic criteria namely, the arising of basic element of asset or liability or change in equity through such transaction, measurability, relevance, and reliability, are required to be fulfilled.

Literature review matrix Essay Example | Topics and Well Written Essays - 750 words

Literature review matrix - Essay Example   The researchers designed two phases for the study. In the first phase, participants were interviewed and their responses noted down while in the second phase, the researchers studied participants independently and noted their observations.   In the results, the researchers were able to identify some factors which influence the proper implementation of evidence based practices. They included organizational and practice issues, multi-professional relationships and the role of project leaders.   Some of the factors that were identified as influencing the process of implementing evidence based practices include number of years in the nursing practice, the age of the nurses and the number of years since obtaining the last professional degree.   Majid, S., Foo, S., Luyt, B., Zhang, X., Theng, Y. L., Chang, Y. K., & Mokhtar, I. A. (2011). Adopting evidence-based practice in clinical decision making: nurses perceptions, knowledge, and barriers. Journal of the Medical Library Association: JMLA, 99(3), 229.   Rycroft†Malone, J., Harvey, G., Seers, K., Kitson, A., McCormack, B., & Titchen, A. (2004). An exploration of the factors that influence the implementation of evidence into practice. Journal of clinical nursing, 13(8), 913-924.   Dalheim, A., Harthug, S., Nilsen, R. M., & Nortvedt, M. W. (2012). Factors influencing the development of evidence-based practice among nurses: a self-report survey. BMC health services research, 12(1), 367.   Van Achterberg, T., Schoonhoven, L., & Grol, R. (2008). Nursing Implementation Science: How Evidence†Based Nursing Requires Evidence†Based Implementation. Journal of Nursing Scholarship, 40(4),