Generally Accepted Accounting Principles and Assets

ACC201 †¦ STUDY GUIDE for TEST ONE (Chapters 1, 2, 3) Test #1 will consist of 50-60 of the questions below. (Finding the â€Å"answers† to these questions is part of the review) True or False 1. Owner's equity represents the amount of assets that can be claimed by creditors. 2. The right-hand side of an account is always the increase side. 3. A ledger is a chronological record of a business’s transactions. 4. The chart of accounts proves that all transactions were correctly journalized and posted. 5. In accrual-basis of accounting, revenues are recorded when a service is performed. . Current liabilities are expected to be paid off or eliminated in the next 12 months. [pic] 7. Each time a business records revenue the account Cash is increased. 8. Accumulated depreciation of an asset – its depreciation expense = book value. 9. Financial accounting provides information for people inside the company while managerial accounting focuses on information for people o utside the company. 10. Every adjusting entry affects one account on the income statement and one account on the balance sheet. 11. Financial statements will be inaccurate if they are prepared before the djusting entries are completed. 12. The â€Å"current ratio† is calculated by dividing the Total Assets by Total Liabilities. 13. During the closing process, ALL revenue and expense accounts are closed. 14. â€Å"Liquidity† is a measure of how quickly an asset can be converted into cash. 15. Revenues and expenses are also classified as â€Å"current† or â€Å"long-term† on a classified Income Statement. 16. Cash-basis accounting results in a more accurate measurement of net income than does the accrual basis of accounting. 17. Financial statements will be inaccurate if they are prepared before the adjusting entries are completed. 8. Risk is the amount of uncertainty about the return we expect to earn in the future. 19. Accounting records are also referred to as the books. 20. Source documents provide evidence of business transactions and are the basis for accounting entries. 21. As prepaid expenses are used up, the costs of these assets become expenses 22. An account balance is the difference between the debits and credits for an account including any beginning balance. 23. The debt ratio reflects the risk of a company to both its owners and creditors. 24.The higher the debt ratio, the higher risk of a company not being able to meet its obligations. 25. The debt ratio is calculated by dividing total assets by total liabilities. 26. A company that finances a relatively large portion of its assets with liabilities is said to have a high degree of financial leverage. 27. If a company is highly leveraged, this means that it has relatively low risk of not being able to repay its debt. 28. A company's fiscal year must correspond with the calendar year. 29. Adjusting entries are made after the preparation of financial statements. 30.Curren t assets and current liabilities are expected to be used up or come due within one year or the company's operating cycle whichever is longer. 31. For a corporation, the equity section is divided into two main accounts: Common Stock and Retained Earnings. 32. Profit margin can also be called return on sales. 33. The Income Summary account is closed to the retained earnings account. 34. The primary objective of financial accounting is: A. To serve the decision-making needs of internal users B. To provide financial statements to help external users analyze and interpret an organization's activities C.To monitor and control company activities D. To provide information on both the costs and benefits of managing products and services 35. A corporation: A. Is a legal entity separate and distinct from its owners B. Must have many owners C. Has shareholders who have unlimited liability for the acts of the corporation D. Does not have to pay taxes 36. Net Income: A. Decreases equity B. Equals assets minus liabilities C. Is the excess of revenues over expenses D. Represents the owners' claims against assets 37. Return on assets is: A. Also called rate of return B.Computed by dividing net income by beginning assets plus ending assets divided by two C. Computed by multiplying net income by total assets D. Used in helping evaluate expenses 38. Risk is: A. Net income divided by average total assets B. The reward for investment C. The uncertainty about the expected return that will be earned from an investment D. Unrelated to expected return 39. The statement of retained earnings: A. Reports how retained earnings changes at a point in time B. Reports how retained earnings changes over a period of time C.Reports on cash flows for operating, financing and investing activities over a period of time D. Reports on amounts for assets, liabilities and equity at a point in time 40. A written promise to pay a definite sum of money on a specific future date is a(n):   A. Unearned rev enue B. Credit account C. Note payable D. Account receivable 41. On September 30, the Cash account of Value Company had a normal balance of $5,000. During September, the account was debited for a total of $12,200 and credited for a total of $11,500. What was the balance in the Cash account at the beginning of September? A. $4,300 debit balance B. a $4,300 credit balance C. a $5,700 debit balance D. a $5,700 credit balance 42. The Fireside Country Inn is a very popular destination for tourists. The Inn requires guests to make reservations at least two months in advance of their stay. A twenty percent down payment is required at the time the reservation is made. When should this inn recognize room rental revenue? A. On the date the reservation is received B. On the date the money for the reservation is received C. On the date the guests stay in the inn D. On the date the guests pay the remaining eighty percent due 3. Stride Rite has total assets of $425 million. Its total liabilities are $110 million. Its equity is $315 million. Calculate the debt ratio. A. 38. 6% B. 13. 4% C. 34. 9% D. 25. 9% 44. Listed below are two pieces of information. Where is the best place to locate this information, in the journal or the ledger? Details of a transaction which took place on October 3rd All of the sales activity which took place during the current month   A. 1. Journal 2. Journal B. 1. Journal 2. Ledger C. 1. Ledger 2. Journal D. This information is only available on the financial statements 5. Interim financial statements refer to financial reports:   A. That cover less than one year, usually spanning one, three or six-month periods B. That are prepared before any adjustments have been recorded C. That show the assets above the liabilities and the liabilities above the equity D. Where revenues are reported on the income statement when cash is received and expenses are reported when cash is paid 46. Profit margin is defined as: A. Revenues divided by net sales B. Net income divided by net sales C. Net income divided by assets D.Assets divided by net sale 47. A company earned $2,000 in net income for October. Its net sales for October were $10,000. Its profit margin is:   A. 2% B. 20% C. 200% D. 500% 48. Which of these shows a company’s financial position as of a specific date? A. Income StatementC. Statement of Owners Equity B. Balance Sheet D. Chart of Accounts 49. GAAP stands for: A. generally accepted auditing practices B. generally accrued auditing procedures C. generally accrued accounting principles D. generally accepted accounting principles 50. Liabilities are: xpenses incurred by the business increases in owner's equity earned by delivering goods or services economic resources of a business creditors claims to the business's assets 51. Which of these have a remaining balance after the closing process is completed ? A. service revenueC. accumulated depreciation. B withdrawalsD. depreciation expense. 52. A $250 payment on account was recorded as a debit to accounts receivable and a credit to accounts payable. This error will cause: A. owner's equity to be overstated B. accounts payable to be understated C. ash to be understated D. accounts receivable to be overstated 53. Receiving a payment from a customer on account would: A. have no effect on total assets or owner's equity    B. increase net income and decrease liabilities C. increase both assets and owner's equity D. decrease liabilities and increase owner's equity 54. The entry for depreciation has what effect on the financial statements: A. increases expenses and decreases assets B. decreases net income and increases assets C. increases assets and decreases liabilities D. decreases assets and increases liabilities 5. Equipment with a cost of $120,000 has a useful life of 4 years and no salvage value. Using straight-line depreciation, what is the book value after 1 year? A. $28,750C. $103,000 B. $86,250 D. $ 38,333 56. The balance in accumulated depre ciation after adjustment represents: A. a contra liability on the balance sheet B. a contra asset on the balance sheet C. a liability on the balance sheet D. a contra account on the income statement 57. A list of all of the accounts (without balances) used by a business is called: A. trial BalanceC. account master B. hart of accountsD. adjusted trial balance 58. Which of these shows results of a company’s operations over a period of time? A. income statementC. statement of owners equity B. balance sheetD. chart of accounts 59. These â€Å"types† of accounts appear on the Income Statement? A. assets and liabilities. C. all owners equity accounts B. revenues, expensesD. all accounts of a business appear 60. These â€Å"types† of accounts appear on the Balance Sheet? A. assets and liabilities. C. all owners equity accounts B. revenues, expensesD. ll accounts of a business appear 61. If Assets = $150,000 and Liabilities = $60,000, Owners Equity = _____________. |a) $ 240,000 |c) $ 150,000 | |b) $ 90,000 |d) $ 210,000 | 62. A business bought land paying $100,000 (paying $25,000 cash and owing $75,000). The land had an asking price of $115,00 and an appraised value of $125,000. What amount should the business use to record the purchase in the accounting â€Å"books†. a) $ 25,000 |c) $ 115,000 | |b) $ 100,000 |d) $ 125,000 | 63. In May a business had: Revenue of $15,000, Accounts Receivable of $25,000; Liabilities of $8,000; Expenses of $11,000 and a balance in the Cash account of $5,000. The â€Å"Net Income† (or net loss) for May was _______________. |a) $ 64,000 |c) $ 11,000 | |b) $ 16,000 |d) $ 4,000 | 4. Company buys Supplies paying $500 in Cash. Company buys more Supplies for $1,000, on account. Company pays $500 of the amount it owes for supplies. The balance in the Supplies account is: | a. $ 500 |c. $ 1,500 | |b. $ 1,000 |d. $ 2,000 | 65. The â€Å"accounting† term that refers to copying transaction information fro m the journal to the ledger is termed: |a. increase |c. ebit | | b. decrease |d. credit | 66. Unearned revenue is always a(n) ______________ type of account: |a) revenue. |c) owners equity. | |b) contra-revenue. |d) liability. | 67. Accrued expenses are expenses that have: |a) been paid. |c) not been paid nor incurred | |b) been incurred and paid. |d) not been paid but incurred | 68. Accrued revenue is which of the following? |a) Revenue that has been earned and collected. |b) Revenue that has been collected but not yet earned. | |c) Revenue that has been earned but not yet collected. | |d) Revenue that has not been collected or earned. | 69. On a classified balance sheet, assets that are expected to be converted to cash, sold, or consumed during the next 12 months are referred to as: |A. current assets. |C. leveraged assets. | |B. market assets. |D. liquid assets. | 70. What accounts may have balances (that are not -0-), on a post-closing trial balance? |A. assets, liabilities & r evenues. |C. revenues, expenses & capital | |B. ssets, liabilities & expenses |D. assets, liabilities & capital | 71. Which of these would have no effect on TOTAL assets or TOTAL liabilities? |a) payment of a liability |c) buying supplies on account | |b) payment of an expense |d) buying supplies and paying cash | 72. The accountant for BobCo did not make any adjusting entry for depreciation expense. What is the effect of this error on TOTAL liabilities? a) liabilities are understated |c) liabilities are overstated | |b) liabilities are not affected |d) I don’t have a clue! | 73. Buying a $300,000 building by signing a $300,000 note payable results in: |a) owner's equity increasing. |c) no change to owner's equity. | |b) owner’s equity decreasing. |d) no clue on this one either! | 74. The â€Å"Matching Principle† directs accountants to: |a) match total debits to the total credits. | |b) match Assets to the (Liabilities – Owners Equity). | |c) match expen ses against revenues of the period. |d) once again, I have no clue! | 75. A $75 payment for Rent Expense was mistakenly posted as a: debit to Supply Expense (the credit was correct). What is the impact on the Trial Balance |a) the credit total is off by $75. | |b) the debit total is off by $75. | |c) no impact on the Trial Balance | |d) nothing has changed – no clue! | 76. If a company is using the accrual method of accounting, when is revenue recorded? |a) when cash is received, regardless of when the work is done. | |b) when the work, or services are begun. |c) when the work, or services are completed. | |d) when the expenses to pay for the job, or services, are incurred. | 77. Assets are __________________________________________________________ 78. Liabilities are _______________________________________________________ 79. Equity is ____________________________________________________________ 80. Revenues are_________________________________________________________ 81. Ex penses are _________________________________________________________ 82. How do you INCREASE these accounts †¦ by a DR (debit) or a CR (credit) ? ______ Assets ______ Expenses ______ Revenues _____ Liabilities ______ Capital ______ Withdrawals Unearned Accumulated ______ Revenue ______ Depreciation 83. Indicate whether these accounts appears on the: IS (Income Statement only), the BS (Balance Sheet only) or BOTH (Income Statement and Balance Sheet) ______ Cash ______ Furniture ______ Revenue ______ Supply ______ Accounts ______ Accounts Expense Payable Receivable Unearned Interest _____ Revenue ______ Revenue Definitions – matching 84. cost of assets or services used up or consumed to generate revenues. They decrease retained earnings. 85. resources generated from a company’s earnings activities. They increase retained earnings. . 86. Assets = Liabilities + Equity 87. the result when revenues are larger than expenses. 88. A company records the expenses incurred to generate the revenues reported. 89. Every business is accounted for separately from its owner or owners. Revenues LiabilitiesEquity ExpensesNet IncomeGAAP Net Loss AssetsAccounting equation 90.A list of all ledger accounts and includes an identification number assigned to each account (does NOT include account balances). 91. A record of increases and decreases in a specific asset, liability, equity, revenue or expense item. 92. The accounting â€Å"book of original entry† where transactions are first recorded in a chronological order. Identifies and describes transactions and events entering the accounting process (either in hard copy or electronic form). 93. A record containing all accounts used by a company, a collection of all accounts and their balances. Post from the journal to the __________. 4. A list of accounts, and their account identification numbers, (without any dollar amounts or balances) that may be used by a company. 95. The process of transferring journal en try information to the ledger. |A. Debit |F. Chart of Accounts | |B. Credit |G. Trial balance | |C. Account |H. Ledger (general ledger) | |D. Posting |I. Source documents | |E. Journal |J. Account Balance | 6. a method or technique of accounting that â€Å"recognizes revenues when cash is received and records expenses when cash is paid†. 97. this is â€Å"a list of accounts and balances prepared after adjustments (adjusting entries) are recorded†. 98. this is â€Å"the process of allocating the costs of these (plant) assets over their expected useful life†. 99. these are â€Å"costs that are incurred in a period but are both unpaid and unrecorded†. 100. an â€Å"account linked with another account, it has an opposite normal balance, and is reported as a subtraction from the other (linked) account’s balance† 01. this â€Å"refers to revenues earned in a period that are both unrecorded and not yet received in cash (or other assets)’ |A . Accrued Expenses |F. Contra Account | |B. Accrued Revenue |G. Cash Basis Accounting | |C. Depreciation |H. Unearned (deferred) Revenue | |D. Adjusting Entry |I.Prepaid (deferred) Expenses | |E. Adjusted Trial Balance |J. Matching Principle (expense recognition) | Journal Entries 102. Bill starts a business by investing $10,000 cash in the business. 103. The business completes work for a customer and collects $1,000 from him. 104. The business receives this month’s phone bill in the amount of $ 100. The business will pay the bill NEXT month. 105. The business does work for a Customer and sends Joe a bill for $ 750. 106.On Jan 1, BobCo received $3,000 from a customer to provide landscape services for Jan, Feb and Mar. (BobCo made the correct entry on Jan 1 to record the receipt of the Cash). Prepare BobCo’s adjusting entry for JAN 31 107. BobCo pays Salaries of $5,000 per week. Mon, Tues, Wed are in JAN while Thurs and Fri fall into FEB. Prepare the adjusting entry a s of JAN 31 108. A machine was purchased for $24,000 on JAN 1. Its estimated useful life is 48 months. Prepare the entry for depreciation on JAN 31. 109. In JAN, interest revenue of $100 has been earned but not yet received. It will be received in MAY). Prepare the adjusting entry for JAN 31. 110. On JAN 1 the Supplies account balance was $3,000. On JAN 31 there were $ 1,000 of Supplies remaining (unused). Prepare the adjusting entry for JAN 31 111. On JAN 1 BobCo bought $500 in Supplies on account. On JAN 31 only $200 of the Supplies remain. Prepare the adjusting entry. 112. On JAN 1 BobCo. paid, in advance, $3,000 for 6 months of Insurance (Jan thru June) Prepare the adjusting entry for JAN 31. ONE MORE PAGE On the next page, IF you close ONLY the correct accounts, you will receive one bonus points. Adjusted Trial Balance |Debits |Credits | |Cash |$ 15,000 | | |Accounts Receivable |$ 6,000 | | |Unearned Revenue | |$ 1,000 | |Accounts Payable | |$ 2,500 | |Sales Revenue | |$ 11,000 | |Depreciation Expense |$ 2,000 | | |Rent Expense |$ 500 | | |Withdraws |$ 1,000 | | |Capital | |$ 10,000 | Note: Prepare the closing journal entries using whatever data above that you need.

Personal and professional development Essay

Self managed training is a when an individual plans, executes and evaluates his or her own learning. The learner is in control of when learning can happen, the duration and the learning experience or outcome. It is important to always review and adapt your training plan. It is unproductive to remain rigid with the plan, and allowing adaptations will improve its applicability and suitability to individual needs. On the job training is another way to self manage training as it allows the individual to apply what they have learnt to real life experience and develop their skill set by actively taking on tasks and duties within their role. This allows the individual to understand their skill set and realize any deficiencies which can be rectified through on the job learning. Learning such as this is lifelong and it is only by exposure to new tasks that the person can develop. This can be applied whilst working. Again a plan can help to keep you on track and provides a reminder of the objectives you have set. Self managed training allows individuals to learn at their own pace while managing their time constraints and work duties. It gives control back to students in deciding how they take on the learning, how much they learn and the content they learn. This, in turn, can make happier and therefore more successful students as they will be able to apply a concentrated effort to the tasks at hand rather than spread themselves thin in meeting deadlines, learning courses that don’t interest them and balancing work at the same time. 1. 2: Proposing ways in which lifelong learning in personal and professional contexts can be encouraged. There are no formal institutions instead it’s an on-going process where one learns from day-to-day interactions with different people, by observing the world around us and imbibe them to form a definite ‘knowledge’ of what has been experienced by the individual (Herminia, 2003). Lifelong learning in a professional context can be encouraged by providing incentives such as monetary rewards and career development. These are well suited to the most ambitious employees who thrive on challenge and have a deep rooted interest in self development. This has the benefit of companies retaining their employees, as developing their skill set will result in a diverse work force that can tackle many problems. Employees that feel invaluable to their company will thrive and perform better knowing they are a vital part of the workforce. In a personal context, it is important to appeal to the individual based on their personality, their life experiences and their future ambitions. The realization of personal development and its applicability to their future goals will enable them to realize their potential and motivate them to continuously learn and develop. 1. 3: Evaluating the benefits of self-managed learning to the individual and organisation In self managed learning the individual is solely responsible for their own learning and time management. In order to see if this method is effective for the individual, a comparative analysis can be undertaken where any change in work output has occurred after successful completion of the course. An improvement in performance would suggest the training was well received. A further promotion would be a strong indicator of how effective the overall process was. Another indicator is if upon successful completion of a course, if the individual has volunteered for further courses as it shows they have been encouraged to accomplish more and the style of learning was well suited to them. For the employer, if self managed learning has proved to be successful through a visible improvement in employees work output then it is evidenced that it has been useful. It is also beneficial in that the organization does not need to invest more time, effort or money towards the process of self development for individuals thereby saving extra costs for the company but simultaneously consistently improving their work force and making them more efficient. Through the method of self managed learning operational costs can be brought down by not having to spend more money on arranging workshops and further courses internally. By improving their workforce through self managed learning they can utilize employees within the organization to carry out more specialized duties instead of outsourcing to external employees. The progression path can be monitored through arranging regular reviews and collating information on work performance, this information can be stored on a database to compare in reviews and track progress. This is also useful to highlight any changes to be made to further improve. It has also been corroborated that self-managed learning benefits the individual and well the organisation (Murphy-Latta, 2008). TASK 2 2. 1: Evaluating one’s own current skills and competencies against professional standards and organisational standards During the meeting with the training manager of United Utilities I discussed methods to evaluate competencies skills against standards both professional and organizational. The employee review each month with the manager can be compared with the organizational standards to check for areas of improvement and whether employee is reaching targets. The competencies within professional standards can then be used to identify the current skills that the individual has achieved and what more he/she need to do to reach a professional standard. A log or journal of the individuals owns learning and performance can be an ideal way to record progress. Thus, one’s own current skills and competencies do contribute to set a definite professional standards and organizational standards (Bandura, 1997). 2. 2: Identifying own developmental needs and the activities required to meet them In order to identify own development needs it is helpful if a record of learning is kept. Individuals can use a diary or log to do this and can look back at this to reflect and decide on a way forward. This is an opportunity to self reflect, analyse and highlight weaknesses. The individual when put through self-managed learning process he or she would be well aware about their own positive as well as negative sides (Jasper, 2006). A review or a meeting with your manager is a good way to seek advice on areas of concern that may need to be developed. The professional and organizational standards must always be referred to in order to compare and form an idea about the skills that need to be enhanced. The skills or competencies that are highlighted as weak can then be focused on to improve. The training manager can be informed of these issues and suggest the relevant training/course which is beneficial for those issues. 2. 3: Identifying development opportunities to meet current and future defined needs A regular review with managers and trainers is the best way forward as this gives the individual an opportunity to identify which activities are proving to be difficult. It is also a chance for the individual to voice their concerns and request additional training that they feel will be beneficial. Employees can be proactive and request to be placed onto a course that they feel will be beneficial. An employee could devise a business plan to show to the manager how the course will benefit the employee and how it will achieve development needs. The objective and goals should be outlined in the plan and a time frame given to achieve those goals including any reasonable steps that should be taken to achieving said goals. 2. 4: Devising a personal and professional development plan based on identified needs Once development needs have been identified and established, a plan should be implemented to tackle those issues. The plan must include both the personal and professional development as the success in one will inevitably lead to success in the other. The plan must specify objectives that reflect the individual’s needs and how the objectives can be achieved alongside a reasonable timescale. Each objective may have an associated set of steps or actions which will enable the objective to be met in a timely manner. The development needs or gaps in knowledge are normally a priority objective before further development can ensue. A chat with your manager, colleagues or other professionals may ascertain any gaps in knowledge or issues to improve on. The plan should allow for some flexibility upon periodic progress reviews. TASK 3 3. 1: The process and activities required to implement the development plan The process required to implement the development plan occurs after identifying the development needs and once the plan has been arranged. In this case the BT PLC Group human resources manager will need to identify the course that is relevant for employees and will need to assess the workforce and establish what percentage of the workforce can attend training. The company has to remain operational therefore it is important to work out a schedule for employees to attend training/courses without sacrificing current company strategy. The next phase is to make arrangements regarding the actual training program, where the course will be held, for how long and enlisting our services as a training provider. A timetable has to be arranged, fees established and enrolment conducted. 3. 2: Undertaking and document development activities as planned Development activities can be documented by having a record of activities that are derived from the development plan needs that were established. After each training session a form or list can be issued to evaluate what the learner has achieved. This can then be compared to the actual objectives to tick off targets that have been met. This method can also highlight anyone who is struggling to meet targets, which gives the trainer a chance to create other ways to fulfil those goals by making adjustments to their learning plans and varying methods of delivery of the course. The person in charge of the individual’s development prepares a suitable method of recording progress made through adhering to the plan. The documents then get cross-checked by the superior in the administration and approval for the changes is secured from the ultimate authority. At every point in implementing the development program, any progress, accomplishment or changes of the tasks is signed by senior authorities in charge to confirm it has been approved. 3. 3: Critically reflecting on own learning against original aims and objectives set in the developmental plan The learner can critically reflect on own learning by reviewing after each training session what they have learnt or achieved. This can be either done individually or discussed with the trainer. Where there were areas that learners struggled on, those issues can be discussed and an alteration within the action plan will focus the learner. Testing learners is another way to establish what they have been successful in and what they haven’t. An overall score can be given to realize any further areas of development. Learning progress must be compared to the original aims and objectives that were suggested in the development plan. A comparison can be made with the actual learning and the objectives, so as to view where there are any gaps remaining if any. 3. 4 How to update reflect critically on own learning against original aims and objectives set in the development plan Based on the review and evaluation of own learning it is then important to adjust the development plan specifying those areas that still need to be concentrated on. The adjusted plan of action will specify how this can be achieved and set a realistic time frame. The development plan must be reviewed again once this further change of action has been addressed to see how much improvement has been made. The process of planning and reviewing is a lifelong learning tool that will enable the learner to gain knowledge about their own capabilities and to develop a sense of self awareness. TASK 4 4. 1: Selecting work based solution on various situational problems The presentation that I will conduct with employees of Hounslow Council as requested by their Human resources manager is regarding work based solutions on various situational problems. In the presentation I will hand out a document with a quiz in order to interact with the audience. There will be ten questions each giving a scenario with an example of a work based problem. There will be four options listed for the learners to choose from. The learners will need to answer each question keeping in mind the best possible solution. A prize will be offered to the person with the most points out of ten. An example of a one of the questions is if an employee has a voluntary dinner conference at a graduate bureau but then an emergency meeting is arranged for the employee with the manager. Four possible answers are given and the learner must select one. Once the papers are marked, a discussion can occur between learners attending the workshop regarding the answers. Learners gain knowledge on handling work based problems in a relaxed and interactive way. 4. 2: The various communication methods available for being effective at workplace and various situations to use it There are many methods of communication in the workplace with the increasing influence of technology and its usefulness. The different methods are firstly, written communication which can be paper based that can be stored in files for later references and also in digital format such as e-mails and fax (Murphy-Latta, 2008). Written communication is mostly used by the companies to communicate in the workplace. If there is a crisis such as documents stored on the computer deleted in error then written documents can be used as testimonials. Secondly, it is oral communication, either face to face or over the telephone and now with latest technology Skype is an alternative. Oral communication is mostly used in the stock exchanges where everyone is within the audible reach (Susan, 2002). Meetings can provide an opportunity to communicate face to face and can be an effective method to liaise with colleagues and provide the ideal environment for collaborative endeavours. Speaking over the telephone can be a hindrance depending on the quality of the phone line, also relying on people actually answering the phone. However, telephone conferences are a good method of briefing employees, which can save companies time and money. Thirdly, latest technology such as emails, internal memos, fax and intranet sites are effective as it is an instant method to communicate information within the company as it is quick, easy and cost effective. 4. 3: The various factors of time management and strategies Time management is one of the most important elements of successful work and being recognized as an efficient employee. There are various factors on which time management depends such as individual characteristics of the employees, balance in one’s work life, and the influence of the organisation on the individual, the usage of the latest technology that saves time and adds to the accuracy (Golding and Gray, 2006). In order to efficiently manage time employees should plan tasks according to the priority. Employees must be aware of the risk of distraction and wasting time in conducting tasks which will inevitably affect productivity. This eventuality will in turn affect revenue of the company and the employee job security. The strategy to manage time is to plan ahead in all tasks, keeping a checklist of tasks to do and updating this as tasks are being completed. Prioritise the most important or relevant jobs to do, also allocating sufficient time is vital to enable the task to be performed correctly.

Effective staff development programme for nurses Research Paper

Effective staff development programme for nurses - Research Paper Example A Clinical Nurse Educator is a registered professional nurse with an advanced education, including postgraduate clinical and educational training combined with several years of expertise in a healthcare specialty (Coe, n.d.). A combination of clinical expertise and a passion for teaching are two of the fundamental skills that are needed by nurse educators (March & Ambrose, 2010). Nurse educators should have research and writing skills needed to identify learning needs and develop the right educational programmes and teaching strategies for their target learners (March & Ambrose, 2010). They should also have classroom teaching skills, where they are prepared to design and assess academic and continuing education programs for nurses and clinical staff (Coe, n.d.). At the workplace, they design informal continuing education programs that aim to enhance professional competencies as part of the individual learning needs. In addition, nurse educators serve as leaders who redefine processes for improved work-flow, document the results of educational programs and assist staff, students and patients through the learning process (Coe, n.d.). Nurse teams work closely with healthcare professionals and patients to develop enhanced disease outcomes and innovative approaches for patient management, which range training of professionals on new treatment protocols to working with patients and healthcare workers to instruct, train, advice and provide clinical support (Coe, n.d.).

Attend an online religious service and describe prior misconceptions Assignment

Attend an online religious service and describe prior misconceptions - Assignment Example The teacher did indeed wear traditional robes, but I was surprised to note that not a single attendee wore anything even resembling a saffron colored robe. Jeans, sweatshirts and western dress was the norm. I learned from watching this that there is no proscribed dress code for attending a Buddhist teaching service, at least not with this teacher. The setting looked like a conference room that was equipped with a microphone so the teacher’s voice filled the room. The room was bright and airy without a single candle. A second misconception I had about Buddhist teaching was that it was more interactive. For some reason, I always pictured the teaching of The Buddha occurring as conversations under that tree. I was surprised to find that the flow of the teaching ceremony closely resembled that of other religions I have attended. In a Christian church, a rough outline of the worship service consists of an invocation, a hymn; the pastor’s message another hymn and then a bened iction. The same was true for this teaching session. The session opened with chanting, the teacher spoke for about an hour and a half on the link between common sense, philosophy and realization, and then several sessions of meditation concluded the meeting. The purposes of the meditation and chanting seemed to serve the same purposes as prayer and congregational singing in a Christian service. I was surprised to see that the two religions operated in such similar ways. A final misconception that disappeared by watching this video was the idea that Buddhist teachings were somehow delivered in riddles. I expected the instruction to be more mystical, more open to interpretation and opaque. What I witnessed was clear instruction on the link between unhappiness and want, desire and ego. The teacher clearly taught how common sense without philosophical depth leads to a shallow existence without a realization of one’s self and the world around us. The teaching was clear, even thoug h the teacher had limited English proficiency. After watching this service, I feel that I have a better grasp on how Buddhists apply the principles of their religion in the modern world. I understood the basic teaching of the Buddha, but I understood them in abstract. This teacher was very adept at using real life situation that occur in modern times to illustrate how to apply the teachings in the lesson. Following the themes of common sense, philosophy and realization, he spoke candidly about applying the teachings of The Buddha in our interpersonal relationships, our relationships with material goods and out perception of ourselves. I learned that Buddhist teachings are compatible with everyday life in a way that I did not understand before viewing this video. The teacher used humor often in his teaching, which was unexpected for me and seemed to make everything updated. I understood that The Buddha taught about how to be happy by overcoming our own desires for wealth, fame and po wer, but I don’t think I realized just how incredibly ingrained these desires are in each one of us, including myself. I gained a deeper understanding through this video of the mindset that is expected in Buddhism. The teacher taught that depending on common sense alone to get us through difficult times alone could lead us to unhappiness because we become self-satisfied and self-centered. We must also have a philosophy

Security - Network Design Essay Example | Topics and Well Written Essays - 13500 words

Security - Network Design - Essay Example Literature Review reveals that there is more to security than just putting up defences. It also relates to the psychology of security that adds to the threat instead of obviating it. Technologically security measures and intrusion capabilities are advancing alongside each other and the race is yet to be decided. Hence it is imperative to tackle this issue more seriously an in a practical way. A case study has been examined to highlight the most common threat of stealing of data for misuse. The findings show that human carelessness and not giving priority to security measures coupled with psychological factors of not being open and forthright mix to result in huge losses. Business across the world is embracing Information Technology for collecting and dissemination information. This requires Networks to connect various information centres for transfer of this information. The increase in connectivity provides access to larger and varied resources of data more quickly than ever before, and it also provides an access path to the data from virtually anywhere on the network-based environment (Seleznyov, 2001). The Network is usually on Local Area Network (LAN) which is an arrangement of communication between hardware, software and communication devices in a closed area. Generally LAN’s connecting devices are located within a 2,000-foot radius for maximum effect. LAN’s generally have higher transmission rate than PBXs and use bus or ring topology. The Network itself may be spread worldwide like the World Wide Web. This arrangement makes it possible for the data (text, voices and graphics images, and more recently video clips) to flow between different types of hardware such as mainframes, PCs, terminals and input/output devices through use of various software. Since a LAN is spread over a defined work space, however large it may be, it is secured by various means against any external intrusions like viruses and malware. Of course no LAN can be

Fireworks Term Paper Example | Topics and Well Written Essays - 1250 words

Fireworks - Term Paper Example Fireworks The properties of firework explosions are force, velocity and heat. The combusting components undergo rapid entropic change, and thus this lends to the term â€Å"firework explosion.† The forces produced are generated by the rapid evolution of gases and heat that force them to expand according to the combined gas law (PV/T=k) where p is pressure, V=volume and T is temperature. The force of explosion is a component of the gas pressure. It is exerted equally in all directions obeying Pascal’s principle. Therefore, P=F/A where the ‘A’ is the area of confined combustibles. The force is responsible for the launching of the fireworks, their dispersion velocity and sound (report). Heat is a consequence of combustion and exothermic reactions such as oxidation and thermite-like redox reactions with the firework. The total summation of the energies produced obeys the first law of thermodynamics by adhering to the basic principle of â€Å"conservation of energy† Fireworks are generally composed of three chemical compounds; a fuel, an oxidizer, color producing compounds, a chlorinator and a binder. Manufacture of the fireworks is mainly done using chemicals that are non-toxic. Some compounds though, elicit high reactivity and toxic properties if handled directly. As will also be seen in later sections, the reactive products given off some other compounds are toxic. The fuel is the main component that allows the fireworks to burn. It is composed of sulphur, carbon based compounds, or metals. Phosphorous is also added to some fireworks for its glow in the dark properties. The most common metals are aluminum and magnesium. These burn brilliantly and are therefore preferred to others such as titanium. They are also cheaper. Often, the alloy, Magnalium is used. This is because magnesium does not form a protective oxide coat. This can be directly attributed to its high reactivity and thus higher risk of uncontrolled combustion. It may also cause serious burns and blindness due to its characteristically high temperatures and brilliance on combustion. The oxidizer is the accelerant used to make the burn more intense and violent. Potassium compounds are mostly preferred for this purpose. They include the nitrates, perchlorate, chlorate and peroxides. The potassium ions may also impart a pink color to the flame. Direct contact with these compounds may ca use an oxidizer burn to human skin or any organic material. Not to mention the fire risk if exposed to already combustible organic materials such as cloth, natural gas or dry grass. The colour imparting compounds are mainly metals. Their cations are the main contributors of the color. Their anion compounds determine how brilliantly they burn. Examples are the chlorides and nitrates that enhance brilliance. Carbonates and oxalates reduce brilliance. This is also where the aspect of toxicity emerges. a) Infra-red color- rubidium nitrate- it is not directly toxic, but is capable of oxidizing compounds b) Silver/ white- antimony sulphide- exists as stibnite and the antimony pentasulphide. The pentasulphide is flammable and can have potentially toxic effects on reacting with strong acids such as HCl. The reaction produces hydrogen sulphide which is a potent nerve toxin. HCl is naturally found in the stomachs of many mammals as a component of gastric juice. The pentasulphide is thus poten tially harmful if ingested. The stibnite form is also potentially toxic c) Blue- copper arsenite- the compound is toxic, and this can be

Loosening Credit Standards Research Paper Example | Topics and Well Written Essays - 1750 words

Loosening Credit Standards - Research Paper Example ods and services that implies some form of consumer credit (meaning the credit extended is for eventual consumption) by the borrower and the lender expects to be repaid either in money or in kind later on. Credit had been used since immemorial times back to Biblical periods or even extending back to antiquity as shown by the Hammurabi Code of ancient Babylon in which there was the provision for punishment for people who do not pay their debts or try to escape their financial responsibility by absconding or running away. The purpose of credit had always been the same; it is used to facilitate the exchange of goods and services long before modern economics came into being as a distinct academic discipline and as a legitimate profession itself. The Hammurabi Code consisted of about 282 laws with approximately half of these laws dealing with commercial contracts in which there is a graded punishment for contract violators. In modern free-market capitalist economies today, the sanctity of contracts is always upheld to help promote trade and commerce by creating conditions of trust in which parties to a transaction are assured of payment and other stipulations by which to ensure compliance by the other party. The loosening of strict credit standards can lead to serious, unforeseen, and dire consequences for an entire economy because it causes higher credit default rates as borrowers cannot pay. Credit is used in perhaps ninety percent of all commercial transactions compared to the use of cash. This is because cash can be limited at times which can hinder the completion of any contemplated transaction; credit provides the necessary link for the transaction to push through despite the absence or lack of sufficient cash on the part of the buyer. If the seller is willing to be trusting or take a risk as to the trustworthiness of a buyer, then credit is extended. People trusted other people to honor financial obligations in such ways as a mere handshake to seal a deal.

Replacing a Legacy AIS Application Case Study Research Paper

Replacing a Legacy AIS Application Case Study - Research Paper Example Like any other system AIS is also a system consisting of different components which are interrelated to each other. Each of the sub-systems that make up the whole system performs several specific tasks which get integrated to be able to perform the ultimate task. Different components of AIS include, People, Procedures, Software, Data, and infrastructure for information technology. This study is all about the requirement of the public company which needs to replace its existing AIS. The needs and requirements of such change required by the company, a detailed analysis of all the various alternatives available to the company with regards to this change and the best possible alternative that needs to be implemented by the company have all been discussed in this study. Analysis The company being a publicly traded company must be requiring lot of transactions to be carried out every day. Hence in order to increase its efficiency, new effective AIS are the necessity for the organization. N ew AIS, replacing the old inefficient existing AIS of the company, can prove advantageous for the organization. ... New technologically improved AIS would help the company management to take various critical decisions which could have a significant positive impact on increasing the effectiveness of the management of the company, thereby increasing the profitability of the company. Various critical decisions that could be facilitated through the improved AIS of the company could be related to the accurate and precise information regarding the outstanding debt of the company, the sales trend, the assets possessed by the company, cash inflows and cash outflows, performance of the different product lines of the company, the trend of returns generated by the company, etc. AIS would primarily serve three purposes associated with it. They are a) It would help to effectively store the data related to all the business transactions of the company, b) The data would be then processed into useful information which would facilitate various decision making process and c) It would help in safeguarding the assets of the company through effective control mechanisms using AIS. Thus introducing improved AIS would help the company to have competitive advantage over its competitors and have a sustainable growth in future. However AIS has its demerits and risks as well. AIS are mostly computer based system. It mainly helps in automation of the various business processes done manually. This type of automation is associated with the risk of the inaccurate transaction data going undetected in the system. This could ultimately pave the way for the occurrence of accounting frauds. Since a larger number of users have the facility of accessing the data in the AIS, it is associated with control risk. The information might get edited by unauthorized

Global Study Assignment Example | Topics and Well Written Essays - 250 words - 1

Global Study - Assignment Example According to the article â€Å"The Chinese Century† by Joseph E. Stigitz, China overtook the US as the largest Economy of the world. The writer states that it is a wakeup call that came as a surprise for the US. Is it true that China is the words largest economy as of now, and what are the future expectations? China enters the year 2015 as the world’s largest economy (Stiglitz). Latest news show that China has truly become the world’s leading economy and the US is number 2 after 142 years (Since 1872). The economy of the Chinese is worthy $17.6 trillion while that of the US is worth $17.4 trillion. China’s economy will still grow further: IMF estimates it to be 27 trillion in 2019. The New York Times article â€Å"China’s Economic Empire† by Heriberto and Juan America and Europe has become uncomfortable with China’s rise economically. Is it true that China is taking over American and European companies? What is evident is that China has bought large companies of the west such as the American pork producer, Smithfield Foods and Club Med (HERIBERTO and JUAN). According to BBC news, Chinese companies have 2 ways in which they expand overseas: ‘organically’ through scaling their processes, or ‘organically’ acquisition of foreign

Trust in the Press Essay Example for Free

Trust in the Press Essay Trust in the Press is essential in an ever changing society. Not only must the Press be trusted but it must be believed and must behave in an ethical manner. But what constitutes an ethical manner? Laws might be set to achieve certain outcomes and may not necessarily be ethical. What is legal and demanded by law may not be considered ethical from a journalistic point of view. With respect to your personal point of view of the above, discuss what you believe journalists have to do to maintain the trust and respect of the public. The historian Thomas Babington Macaulay introduced the notion of the media as the Fourth Estate; the role of a watchdog that checks on abuses of power by government and professionals.1 Lord Hutchinson, QC defence council for the ABC Case regarding the Official Secrets Act 1989, said it is the task of the press to examine, probe, question and find out if there are mistakes to embarrass the government.2 With such a role of responsibility, it is vital that the public trust what the press tell them. Codes and laws are in place to make sure journalists act as a collective conscience.3 In practice this is difficult as individual consciences come into play, along with the obstacles of time, money and competition that face journalists in their profession. One common rule among journalists is to never reveal your sources. If you do, your career will be tainted with mistrust. This journalistic ethical code secures a relationship with the public and provides protection. But there are laws that contravene this. Section 10 of the Contempt of Court Act 1981 says courts have the right to demand that journalists reveal their source if disclosure is necessary in the interests of justice or national security or for the prevention of disorder or crime. The Police and Criminal Evidence Act 1984 says police investigating a serious offence can obtain an order requiring the journalist to submit evidence considered useful to the court. It is difficult to defy the law, especially when the consequence could be imprisonment or a fine. However, I would still try to keep my sources confidential; otherwise they could face a fine or imprisonment. I would find that difficult to live with because I am just as responsible for protecting my sources and for imparting the information. In these circumstances I would argue for freedom of expression under the Human Rights Act 1998. Trainee journalist Bill Goodwin appealed successfully with this argument after he was fined for refusing to hand over documents concerning engineering company Terra Ltd. In another case the Guardian exposed their source Sarah Tisdall in 1984 under pressure from the courts. She leaked information about the delivery of cruise missiles to RAF Greenham Common and was jailed as a consequence.4 Where a source has taken the initiative and given a story to the press, especially in matters relating to national security, they must have recognised the risk and it is not unreasonable for them to take the consequences. There are legal reporting restrictions that a journalist can overturn. Section 39 and 49 of the Children and Young Persons Act 1933 can be lifted if a juvenile has committed a serious crime and naming them would act as a deterrent to others. Journalists often cite public interest in their reasons for disagreeing with the law and this is an ethical way to maintain the trust and respect of the public. Yet the problem lies in defining public interest. The Press Complaints Commission states that public interest includes: 1. Detecting or exposing crime or a serious misdemeanour 2. Protecting public health and safety 3. Preventing the public being misled by some statement or action of an individual or organisation5 Reporter Ryan Perry went undercover in 2003 as a footman at Buckingham Palace in order to observe their security methods. His report in the Daily Mirror highlighted the need for tightened security and this was achieved. His behaviour, although deceitful, was for the publics safety and I agree with German journalist Gà ¯Ã‚ ¿Ã‚ ½nter Wallraff who said, you have to disguise yourself in order to unmask your society.6 The BBC reiterates this in their guidelines for public interest: when dealing with serious illegal or anti-social behaviour it may occasionally be acceptable for us not to reveal the full purpose of the programme to a contributor.7 This is when the ethical behaviour of a journalist starts to depart from the ethical code of the public and indeed the law. I would find it difficult to lie in order to get a story but if it was for the publics benefit, I could do it. I do not think behaving this way, if it revealed vital information, could lose the respect or trust of the public. If the person I was exposing was a family member or boyfriend, I could not report on the story. I would not cover up their crime but similarly, I would not offer them up for public scrutiny. Ethical manner as a journalist is different to ethical manner as a daughter or girlfriend and in this case the personal is stronger than the professional. I do not think Perrys report on Buckingham Palace should have included photographs of private bedrooms and details on the storage of breakfast cereals. This does not come under the Press Complaints Commission code of public interest and I do not think it can be justified as ethical behaviour. Undercover work cannot be held up as ethical when the outcome is less important than the act and Perrys inclusion of these private details undermine the ethical reasons for reporting undercover. When it becomes a matter of what the public are interested in, rather than what they need to know, ethical manners begin to vary between journalists and other factors come into the equation. The media is to a certain extent controlled by the people who own the newspapers, radio stations and television companies. They pay the journalists salary and they ultimately make the decisions. A senior executive of News International said: If an editor went to Murdoch and said that he had carefully examined the PCC code of conduct on chequebook journalism and had come to the conclusion that to pay to get a story would be a breach of the code and, therefore, he hadnt done it, he would be fired.8 This shows that a journalists so-called ethical behaviour is not always their own. However the journalist can decide who they work for. If I was asked to pay for stories that revealed matters that I did not consider of public interest, then I would refuse and work for a different organisation. This is, of course easier said than done and when one organisation is willing to pay for a story, others follow suit to keep up with competition. The public are aware of this and join in the game. Neighbours of Shannon Matthews have begun to charge for their stories, and they know the media will pay. It is difficult not to succumb to this method of journalism when competition is so fierce but then motivation for talking to the press becomes about money rather than truth. The competition and pressure to get a good story causes some journalists to fabricate, especially in the television industry. Regulators Ofcom demonstrated the penalty of misleading the public when they fined ITV à ¯Ã‚ ¿Ã‚ ½5.675 million for phone vote scandals. Journalist Max Hastings said deceit is woven into the very nature of television. He described how some camera crews in war zones have encouraged soldiers to open fire so they can film dramatic footage that was missed when it actually happened.9 I understand the desire to produce a captivating documentary but asking soldiers to potentially put themselves and others in danger for dramatic effect, is not ethical behaviour. In television there is a fine line between deceiving the public and assuming they know about the editing tricks of the trade. Filming a sequence over a three-day period but presenting it as one day is not harmful deception but the reality of television production. The BBCs broadcast in 2007 of the Queen storming out of a portrait session was deceiving because editing gave a false representation of the actual events. Ofcom hold a similar view in regard to fairness. They say broadcasters should take reasonable care that material facts have not been presented, disregarded or omitted in a way that is unfair to an individual or organisation.10 When covering a story about parishioners protesting against their church being demolished, I was told by my editor to ask them to shout save our church for the camera. They did this and it brightened up the news package. It could be argued that this was unethical behaviour because it misled the public about the protest; as soon as I had gone, the shouting stopped. I did question my actions. However the desire to entertain the viewer, the opinion of my editor, the willingness of the protestors themselves and the low impact it would have on the public perception stopped me going against the decision. This is a minor case but it shows how potential deception in television is an ever-present reality. The need for impartiality is heavily stressed in journalism codes of conduct. Ofcom states that television and radio programmes must exclude all expressions of the views and opinions of the person providing the service on matters of political and industrial controversy and matters relating to current public policy (unless that person is speaking in a legislative forum or in a court of law).11 To be impartial as a journalist is not as simple as it seems; merely editing requires some personal judgement. As a reporter, it is not that easy to completely remove yourself from a story. Journalist Gill Swain said simply, dont get emotionally involved.12 Yet detach yourself too far and your reporting will get labelled as forensic.13 Sometimes the best journalism happens when you do engage emotionally and follow a story with passion. If Bob Woodward and Carl Bernstein had not done that, the revelation of Watergate and eventual resignation of US President Richard Nixon in 1974 would have never come about. Personal interest and involvement can be a helpful motive in investigative journalism. A few years ago I wrote about my college boat club in a university magazine. I was told various stories about club money that had gone missing. As a member of that boat club, I felt obliged to find out what had happened and inform university students. After publication the head of the boat club asked me to her office to explain myself. She was unable to deny any of the facts. If I had not had personal involvement in this story, the financial difficulties of the boat club would have not been revealed. Yet the actual writing of the story should be impartial and not convey the opinion of the journalist. The public should trust that you are giving them a fair and accurate report on a matter of importance to them. However, sometimes personal belief and gut instinct that go against codes and ethical manners can benefit the public. During the time Senator Joseph McCarthy made charges that the United States government had been infiltrated by Soviet spies, American journalists had to abide by the strict codes of reporting without analysis or comment. They knew McCarthys claims were false but the journalistic laws meant they were unable to investigate his statements and tell the public the truth. More recently, the Washington Post, New York Times and New Republic all apologised to their readers for not being sceptical when reporting White House claims that Iraq had weapons of mass destruction.14 Part of being a journalist is to face adversity and going against a law or code is sometimes the only way to tell the public the truth, but truth is what ultimately gains their trust and respect. Laws and codes are necessary to provide a benchmark for journalists to work from and maintain professionalism. Without them some journalists would lose sight of what fundamental principles they need to follow in order to behave responsibly. There are times when a journalists own instinct and ethical manner will maintain respect and trust of the public better than the codes. There are also instances when pressure, time and money prevent a journalist from maintaining those codes. Whatever the circumstances, the one rule that should be constant is that journalists are the eyes and ears of the public; their trust and respect should always take precedence. BIBLIOGRAPHY Frost, Chris. Media Ethics And Self-Regulation. Pearson Education Limited, 2000. Harcup, Tony. The Ethical Journalist. Sage Publications Ltd, 2007. Keeble, Richard. Ethics For Journalists. Routledge, 2001. Rosenstiel, Tom and Mitchell, Amy S., ed. Thinking Clearly: Cases in Journalistic Decision-Making. Columbia University Press, 2003. Welsh, Tom, Greenwood, Walter, Banks, David, eds. McNaes Essential Law For Journalists, 19th Edition. Oxford University Press, 2007. Wesbites: http://www.ofcom.org.uk 1 Richard Keeble, Ethics For Journalists (Routledge, 2001) 127. 2 Tom Welsh, Walter Greenwood, David Banks, eds. McNaes Essential Law For Journalists, 19th Edition (Oxford University Press, 2007) 415. 3 Keeble 131. 4 Keeble 29. 5 Tony Harcup, The Ethical Journalist (Sage Publications Ltd, 2007) 36. 6 Harcup 41. 7 Harcup 45. 8 Harcup 112. 9 Harcup 12 10 http://www.ofcom.org.uk/tv/ifi/codes/bcode/fairness/ 11 http://www.ofcom.org.uk/tv/ifi/codes/bcode/undue/ 12 Keeble 130. 13 Keeble 140. 14 Harcup 17.

The Death of Alan Turing

The Death of Alan Turing Alan was left with no choice but to subject himself to doses of the female hormone Estrogen in order to check his libido by rendering him impotent. This form of treatment involving chemical castration led to a gynaecomastia or a growth of breasts! He was on probation for a period of one year, with a result that his movements were tracked. Alan was automatically barred from entering the U.S. as he joined the ranks of those who had criminal records. In 1952 the British Government introduced the concept of Positive Vetting or the practice of investigating the character or ability of a person engaged in sensitive work involving state secrets. This had a direct implication in terms of withdrawal of Alans clearance for cryptographic assignments. The government believed in the theory that defined homosexuality as a perversity often characterized by an unstable emotional balance and a mind which can swerve towards indiscriminate perilous acts in moments of tribulation. This meant that homosexuals were easy targets for blackmailers interested in extracting ultra-secretive documents of the state. Alan went to Norway in mid-1952 lured by the prospect of men only dances and was enamoured by Kjell, an attractive Norwegian lad. This highlighted the fact that his spirit remained unbroken and he withstood the trial displaying the same resilience with which he nonchalantly faced the scornful attitude of his peers and tutors at Sherbone. Alan went to Greece for a short holiday in 1953 which raised suspicion and frayed the nerves of security officers. Kjell , his acquaintance from Norway came to visit him but it led to a crisis as they were not permitted to meet each other. It cannot rain forever. Alan continued with an in- depth research in the complex theory of morphogenesis. He now preferred working from home, where he set up a small laboratory with pans of chemical solutions growing weeds, formulating amino acids, studying different forms of marine life beginning with the mono-cellularRadiolariaà ¢Ã¢â€š ¬Ã‚ ¦ The visitor was greeted with an overflowing stack of letters on the latest developments in the fields of logic which physically and metaphorically filled his world! Alan extended his study of mind and matter taking interest in the psychology of the mind. He visited a psycho-analyst Franz Greenbaum who was open to the idea of accepting his sexual instincts as a part of his personality. Alan sought to delve deeper into his own sub-conscious mind and went in for a dream analysis. Dreams they say are a window to the soul. Alan was surprised to note that though his current relationship with his mother was cordial, his childhood mysteriously reflected undercurrents of hostility probably due to a judgmental attitude on Alans failure to meet up with social courtesies. Alan made peace with his past that was marked by being raised with an absentee father who provided for the family but perhaps alienated the kids from himself due to a rigid mental framework.Though Alan falsely accused his brother for a lack of sympathy during his trial, he harbored no ill-feelings in his heart. He genuinely perceived his mother as an ally and a spirit of friendliness perva ded their relationship. Alans probation period ended in April 1953 and he rid himself of the hormonal implant in his thigh which he felt would be effective even after the treatment was completed. Alan enjoyed reading the novel Finistere which described the complexity of a homosexual relationship of a teenage student with his teacher. Homosexuality was a social taboo, a stigma which threatened the morality of society at large. The protagonist in the novel tragically committed suicide as he was pushed to brink by those who questioned the sanctity of his value-system. An escape into the Heaven of Freedom. On the evening of Tuesday 8th June Alan Turing was discovered dead with froth in his mouth, lying beside a half-eaten apple by his visibly devastated housekeeper. He had supposed to have expired an evening before. The coroner concluded that it was a deliberate act of self-annihilation in an impulsive moment as one can expect from people of his type who were believed to possess an unpredictably volatile mindset.The apple had probably been dipped in the deadly potassium cyanide that he often used for his experiments. This venomous potion was enough to guarantee a swift transition from the real to the abstract world.Alan Turing finally reconciled the equation between life and death by using free-will to put a deterministic end to his melancholy often solitary existence.Mrs.Turing true to her religious stance, vehemently denied the possibility that her son could end his life which was a gift from God in this cowardly manner. Alan perhaps displayed his sensitivity to his mothers emotions and did her a service by dramatizing his death to add an element of intrigue and ambiguity. The apple was not analyzed and so there was scope to give Alan the benefit of doubtà ¢Ã¢â€š ¬Ã‚ ¦ His mothers contention was that his unkempt nails and a blatant disregard for cautious hygiene would have led to traces of the cyanide being embedded in them, and this was ingested when he ate an apple which was his daily routine before he retired for the day. The fact that he had theatre tickets purchased for the near future and had even booked the computer lab for the night of 8th June added to the mysterious circumstances of his death that baffled his friends and psychoanalyst alike. Alan Turings cheery disposition masked any thoughts of death that lurked behind his mind. The only factor that takes our chain of thoughts to that end is the fact that he made a new will on the 11th of February 1954 barely three months before his death. The trial was behind him and he faced it with stoic resilience having the courage to speak up and accept the bitter truth rather than resorting to the crutches of hypocrisy. Perhaps the burden of carrying secrets of the state and the sensitive nature of his work infringed upon his personal freedom and this dichotomy seemed too heavy to bear. The social stigma along with the fact that he could be arrested any time for events that made up his past and be turned into a scapegoat on account of social prejudice and condescension were enough to push him to the brink where death was a final escape from the tormenting reality of his life.Alan Turing was cremated on 12th June 1954, in the presence of his mother and brother. Turingsma or the charisma of Turing In June 2009, the British Prime Minister Gordon Brown , made a statement of apology for the tormenting trial to which Turing was subjected, when all his life this extra-ordinary human continued to seek the ordinary pleasures of life. An extraordinarily gifted genius who was denied the adulation and honor he so truly deserved got registered in public memory as a law-breaking criminal! The legacy of Alan Turing pervades our lives when we try to unravel the enigma surrounding the proliferation of life in the biological and the intellectual dimensions of revolutionary inventions. Alan Turing deserves credit for the existence of the innumerable interactive gadgets that lend an illusory effect to our lives, whether its through the online revolution where long distance communication is possible via Skype , or online shopping in a virtual market, online tutoring and even medical consultations that have collectively blurred the line between the abstract and the real. The enigmatic saga of Alan Turing leaves us with a sense of disillusionment and deep regret of this act of betrayal on the part of the Government machinery which rallied around his intelligence at the peak of war and shoved him into the depressive dreariness of criminality for no fault of his. The anomaly really lay not in the realms of the homosexual mind but in the conditional prejudices of society at large. The paradoxical act of self-annihilation from the genius who mastered the art of creation reflects the heavy price a law-abiding citizen paid in a hypocritical, distorted world. The loss is magn ified manifold if we ponder upon the collective loss to humanity on account of the premature end to a genius researcher of his stature. Alan Turing the legendary genius, inspires us to steadfastly persevere till the prize is won and lives on as the epitome of truthfulness and ingenuity in the minds of the future generation. The seeds which sprouted as tiny saplings in the fertile mind of Alan, have today blossomed into a grove and Alans vision of Thinking Machines which simulate the working of the human brain is a now a mundane reality.Computerization and bio-technological research in the area of genetics with special reference to artificial intelligence is indeed the most revolutionary legacy of the twenty-first century. The all encompassing nature of the application of computer-generated programmes and techniques, bring to the fore the eternal validity of Alans pursuits. The domain of Alans research is dynamic and even hundred years after his birth undoubtedly challenges and beckons intellectuals to unravel the boundlessly intriguing capabilities of the modern computer.

nuclear war? :: essays research papers

A Nuclear Solution? During the nuclear age, some nations have attempted to reduce the number of their nuclear weapons as much as some nations have tried to obtain the weapons. Numerous programs have been started to decrease the number of nuclear missiles. The problem with those plans is â€Å"decrease† and not disarm. Many countries don’t want to give up their biggest weapon and who could blame them. Some countries need that weapon as a way of defense against an aggressive nation. Since the only true solution to nuclear weapons will not realistically happen in today’s world, I think that we should attempt to make the best of the situation and if we are going to use them we should use them fairly. Therefore, I offer a counter solution. Instead of ridding ourselves of nuclear weapons we should use them to our advantage. We must realize that nuclear weapons, whether we like it or not, have become an integral part of our world environment. Nuclear weapons are a part of our global security setting. Knowledge will continue to exist; it cannot be disinvested. Nuclear weapons can be used as a deterrent to war. Nuclear devices have come a long way since the first two were dropped on Japan by the United States during the Second World War. Today’s nuclear weapons are respected as more than simple weapons and the mere mention of them demands attention. Therefore, countries around the world have found that nuclear weapons are more useful as a political deterrent to deter common war and non-nuclear or non-biological warfare. Professor Richard Haas furthers my point by stating, â€Å"Nuclear weapons have made a major contribution to world peace. The Cold War only remained cold because both the United States and the Soviet Union understood that any direct confrontation between them would likely escalate i nto a nuclear holocaust. The American nuclear arsenal aids deterrence in hot spots like the Korean Peninsula, where there has been no real war for forty decades. Indeed fear of American nuclear retaliation deterred Sadaam Hussein from using biological agents against allied forces during the Gulf War.† Nuclear weapons steer people away from the usage of these terrible forms of war, which saves the lives of innocents. Many leading nations use the threat of nuclear weapons for deterrence and they use them with in the bounds of treaties and rules set up by the United Nations.

The Orphan Characters of in Conrads Heart of Darkness Essay -- Heart o

The Orphan Characters of Heart of Darkness  Ã‚  Ã‚  Ã‚      All Conrad's major characters are, in a fundamental sense, orphans. To men like Marlow, his parents offer him no predestined place in an ordered world, or, if such a place exists, they do not feel it is a real alternative for them. The knowledge of a hostile, annihilating force at the center of existence brings to Conrad's characters a constant sense of their personal vulnerability. Before this revelation, they were orphans in search of a ground for their lives, but they never doubted their ability to discover such a ground. For most of Conrad's characters, the experience of vulnerability marks the real beginning of their voyage. Conrad's novels are attempts to come to terms with this experience, to work out ways of living with or overcoming this knowledge, for only if some such way can be found can man ever attain a stable identity. Perhaps mind can confront the darkness directly and master it. Although this darkness is in its essence something alien to mind, if mind can asset its control over this force, if it can give it rational form and substance and thus fix the image of the "ombre sinistre et fuyante" the darkness will be robbed of its destructive potential. By assimilating its sources in this way, it might still be possible for man to achieve self, sufficiency. While he will not have found a father, found some source, which naturally confers its reality upon him, man will have made one. For most of Conrad's characters, the initial thrust of their attempt to assert sovereignty over the ground of their existence is directed toward its immediate source in the irrational. Ultimately, however, man's efforts to control the darkness must lead him beyond t... ...land; it is among the things they order better in France. Mr.Graham Greene, who has learned both from France and Conrad, has grasped this fact, and never proposes to make our flesh creep as Conrad and James in these stories do. Kurtz may be described as the logical consequence for any man of admitting a breach in those defenses that the guarding of personal integrity constantly requires. The line of human heads with which his station had been embellished only showed, Marlow reflects, "that there was something wanting in him- some small matter which, when the pressing need arose, could not be bound". Or- as it is expressed elsewhere - "his nerves went wrong". There are several other tales of this period- notably Falk and The End of the Tether-, which turn upon this theme. And it makes, if with a somewhat less lurid coloring, the basis of Lord Jim (1900). (22)   

Steroids, Illegal or Not, a Quick Fix for Some Athletes :: essays research papers fc

Issues of cheating or winning at any cost, are becoming more and more common among athletes of all ages and levels of ability. The use of steroids is one of the biggest issues in the current debate weather or not it is fair for drug-free athletes to have to compete with athletes that break the law and take illegal steroids. Allowing those with an unfair advantage to compete can pressure drug-free athletes to use anabolic steroids to remain competitive. In fact, some legal analysts have viewed this issue as a reason for an Anabolic Steroid Control Act, but does the Anabolic Steroid Control Act work? Whether providing criminal penalties for illegal steroid use is the proper and most effective way of dealing with the "steroid problem" has been debated for quite some time, but the Control Act has been found to deter trafficking, protects young people, and preserves fair competition in sports. The following exert is from an editorial by M.G. Di Pasquale concerning drugs and sports. â€Å"Contrary to what most people believe (the media's irresponsible sensationalism has resulted in the widely held mistaken view that the use by athletes of anabolic steroids and other performance-enhancing drugs is a problem on par with heroin and cocaine abuse), the use of drugs, such as anabolic steroids, by athletes is a problem, not because of the addictive and dangerous side-effects of these compounds, but because these drugs offer an unfair advantage to the athletes who don’t use them.† Anabolic steroids were developed in Europe around 1930 to treat undernourished and healing patients after surgery. Anabolic steroids are a drug containing hormones which can be used to increase strength and promote muscle growth. Competitive weightlifters began using these steroids around the 1950s as a way to increase their athletic performance and gain an upper hand on the rest of their competitors. After its initial use in bodybuilding the drug spread like wildfire thought the rest of the sports world, ranging from sports in high school to professional athletes in the Olympic Games. The use of anabolic steroids has been on the rise in the last ten years. It has been estimated that at least 1 in 15 male, high school sports athletes have used steroids, which means more than a half-million high school athletes have used steroids. On the web site, www.steroidabuse.org, an article states â€Å"There has been recent evidence suggesting that steroid abuse among adolescents is on the rise.

A General to Remember : Francis Marion “Swamp Fox” Essay

â€Å"Come, my boys! Let us go back and we will find the Gamecock. But as for this damned old fox, the devil himself could not catch him!† That was the famous quote by Banastre Tarleton, a British general and soldier, who gave the â€Å"Swamp Fox† his name. Francis Marion was the â€Å"Swamp Fox’s† real name. Marion was born on February 26th 1732, in Goat Field Plantation in Saint Johns Parish, Berkeley County, South Carolina. When Marion was a boy, he set off to sail at the age of 15 but ended up being stranded at sea for a week before him and 7 other crewmembers drifted to shore stated in the online Smithsonian Magazine The Swamp Fox. Marion later joined the South Carolina militia just before his 25th birthday to fight in the French and Indian War, however, during this War; Marion took an interest in the guerrilla fighting technique and became a mastery of irregular warfare and rapid mobility. Francis Marion is an anti-hero because he was humble, used un ruly methods of attack, and was a father to all. One of Francis Marion’s actions that made him an anti-hero was because he was humble. For instance, when he joined the war; he did it to fight for his country. Marion was a man who was a priggish disciplinarian who dressed modestly, abstained from drinking, and forbade his troops from plundering their Loyalist neighbors, said in an article named Francis Marion. He never expected any sort of popularity in return, but many people admired him and his actions anyways. An article from Smithsonian Magazine named The Swamp Fox, has a man named Busik, who has written the introduction to a new edition of Simms’ The Life of Francis Marion, based on facts alone he quotes: â€Å"Marion deserves to be remembered as one of the heroes of the War of Independence.† Not only was his humbleness an anti-hero quality, but also Marion used unruly methods of attack. He would fight in a guerrilla fashion to succeed in the wars he fought in that made him more of an anti-hero. Marion was promoted by the President and became a general under Nathanael Greene in January 20, 1780 as said in the book: Swamp Fox: The life and campaigns of General Francis Marion. Marion was one of the first to ever take on the style of killing the generals or higher leaders first instead of the soldiers like the ‘rules of war’ were. On January 20th, 1780, Francis Marion became promoted to brigadier general under a man named Nathanael Greene, said in the book Swamp Fox: The Life and Campaigns of General Francis Marion. Marion got his nickname from a man named Banastre Tarleton because of his ways for guerrilla warfare and how good he was at them. Tarleton was frustrated with chasing Marion around through Ox Swamp and gave up saying: â€Å"Come, my boys! Lets us go back and we will find the Gamecock. But as for this damned old fox, the devil himself could not catch him!† This was found in the NPS.gov article General Francis Marion. However, despite what he did fighting, he was a father to all. Marion had no children of his own, but treated his nieces and nephews and friends all the same as if he was their father. He cared about them and looked out for them, hence why he would forbid his troops from plundering their Loyalist neighbors, which is again is said in the article Francis Marion. Marion was a father to all; everyone looked up to him and appreciated him for what he did and what he was like. Some people may say that the Swamp Fox wasn’t even a hero, let alone an anti-hero. People think that because of Marion’s guerrilla style way of fighting, he wasn’t a good guy because he went against the ‘rules of war’. With his fatherly ways, people took that as an arrogance thing. That he was stuck up and wanted to treat everyone as if they were younger than him. Others took his humbleness as another form of arrogance and thought of him as disgust. Because of all of this they thought of him as a villain instead of a hero. Though some people may have looked down upon Marion and his actions as a person, the majority of the people who know about him or knew him will say differently. Francis Marion’s ways of being humble, his fighting being an unruly way of attack, and his actions being fatherly, would still make him an anti-hero to all. A day is dedicat ed to Marion for his actions in the wars he has fought in. General Francis Marion Day, which is held on the twenty-seventh day of February, became founded in 2007 said on their official website Revolutionary History, Clarendon Country, SC. The Swamp Fox is a general to never be forgotten for the things he’s done.

Developing Yourself as an Effective Human Resources or Learning and Development Practitioner Essay

Today’s human resources department are in each and every company, one of the important aspect for human resources is to develop an emphasis and educate their human capital, in order for more efficiency and effectiveness for the company. The Charted Institute Personal Development â€Å"CIPD† covers the implication of profession map which assists for better results in companies. The profession map captures the knowledge and behaviors that human resources need to improves and sustain the value for the organization to meet its requirements, the professional map is divided into three segment where each segment defines. First segment Profession areas: contains ten activities that human resources apply for the employee to gain knowledge. Performance and reward: Assist in create and sustain a high achieving organization culture environment by carrying programs that prize and recognize the productivity and capabilities of the employee. Through motivation, employee enhances their skills and performances and experience to receive a reward for an outstanding performance. For example; American Express Company, any agent who meet the quality of the call center and deliver the message in a professional way, by having high quality and quantity calls, the agent will be recognized and rewarded for this outstanding performance. Another example; in Ithamar Bank any employee who has a creative and innovative idea will get rewarded, this is an appreciation from the bank to encourage the behavior of brainstorming, which might lead the company to huge success. Learning and development: Learning and development is a subdivision of human resources department, which objects to develop and to educate group and individual performance by increasing and enhancing knowledge and skills. For example; Direct English institution provided me for a course in human resources course â€Å"CIPD† in order to have improved effect company by applying the benefited knowledge from the course. Developing the human capital to have a better outcome performance and experience and knowledge helps the company to have improved outcome. Learning and development is part of an organization’s management strategy which is designed to align with the organization’s general vision and goals. Organization design: confirms the company’s structure design is according to company’s goals for both the long run and for the short. Organization development: ensures that human resources applies its strength and improving its weakness to develop the organization by changing its activities through align strategies with the company’s objective. Resourcing and talent planning: ensure that the human resources the use its assets in useful and efficient and productive approach for achieving company’s objective. Employee engagement: ensures that to improve the communication skills in the work environment for greater productivity and greater contribution toward the company’s objective through leadership Employee relations: enhance the relationship between the employees and manage it through the company’s structure through policies and code of conduct and rules and by relevant law. Service delivery and information: Ensures the quality and informatio n of the customer through human resources by applying project management to enable effective and cost-efficient service delivery throughout the company. Learning and managing human resources function: Ensures that the leadership is to hence the maximizing the contribution by supporting and developing others, by acting as a role model in the organization. Strategy insight and solutions: develop a strategy that aligns with the company’s vision by improving the understanding of the organization. Second segment behaviors: The Profession Map Behaviors define the capabilities for human resources profession. Human resources need to carry and achieve related role to reach the level of professionalism, the role requires specific competencies to be proven at each band level throughout the human resources path. Courage to challenge: Shows courage and confidence to speak up skillfully and to challenge others, even when challenged with resistance or unfamiliar circumstances. For example; you have to prepare a presentation for an important meeting for the first time, the person needs to overcome this challenge and break their fear of a failure, by putting the trust in their self for this accomplishment. Role model: Regularly leads by example. Acts with honesty, A role model is a person other individuals look up to in order to help define appropriate behaviors. Role models can be either positive or negative. For example, positive role models offer a variety of supportive or valuable behaviors and actions. On the other hand, the negative role models offer examples of injurious or troublesome failure behaviors and actions. Curious: Future concentration, create an evolving and innovative ways to add value to the organization. Decisive thinker: Establishes the ability to investigate and understand data and information. Using knowledge and information in a structured way to recognize opportunities. Skilled influencer: Reveals the ability to inspire and to gain the necessary commitment and support from the organization. Personally credible: create professionalism through joining commercial and human resources expertise to add value to the organization. Collaborative: Works effectively and inclusively with a variety of employees, both within and outside of the organization. Driven to deliver: Establishes determination, creativity, and persistence to carry the finest outcome for the organization and its people.Third segment bands: The four bands of professional competencies define, the contribution that human resources professionals mark at every stage of their profession. It aids to give a clear path and em phasis to all human resource professionals progress planning and behaviors. At Band 1: the role would be a human resource consultant, whose role would be to focus on consumer support and direct and ongoing problems, spend time providing information, handling data and serve the consumer with facts and evidence and peace of mind. They must also be well-organized, flexible and give client satisfaction. Band 2: the role would a human resource advisor who counsels and manages human resource related matters and linking to the individual or a team. Human resource advisor has an understanding of the estimated process and solutions available. Assists the consumer with flexible selections and recommendations and allow frequent business. Band 3. Leads a professional range acting as an advisor or partner, reports the key human resource challenges at an organizational level for the average and long-term. Band 4. Leads and accomplishes professional areas in the organization. Responsible for devel oping and carrying organizational and human resource strategy.Activity 2 2.1 In order to priorities the conflicts within the company and to manage the customer’s priority, each matter needs to be adjusted to either imported or urgent. Upon this, a decision can be made whichever is important or urgent, and the matrix describes it into four categories, 1. Important and Urgent: There are two different types of urgent and important activities: ones that you could not have expected and others that you have left until the last minute. 2. Important but Not Urgent: These are the activities that support you to achieve your personal and professional goals for the long run and complete important work. 3. Not Important but Urgent: Urgent but not important tasks are things that prevent you from accomplishing your goals always try to reschedule or delegate them. 4. Not Important and Not Urgent: These activities are just a disruption, avoid them if possible. An external customer is someone who consumes your business’s products but is not part of your company. For example, an external customer is an individual who enters your store and buys merchandise or service. An internal customer is any member of your company who trusts on support from another to their job responsibilities, for example; sales representative who needs help from a customer service representative to complete an order. Another example for an internal customer; a customer calls on the call center to ask about his credit balance, the customer service agent calls the credit department to assist him to pass on the information to the end customer. And lastly, we have end users customer, business to business; which is a business that emphasis on marketing and selling products and services to other companies; for example in our direct English institution, we have other institutions that request to purchase our particular education course. Dealing with different customers the organization must priorities for each, which mainly depends on its importance and its urgency for each situation and condition. 2.2 Effective communication is important to the company and it can be improved in many ways. In truth, communication act as a role in product development and customer relations also employee management and almost every aspect of a business’ operations process. Employees are a key audience because they often serve as the conduit to other audiences. If employees are knowledgeable, communications with other communities are likely to be strong as well. Effective structural communication will create a strong communication and the teamwork for employees to achieve company goals. There are mainly three types of communication, Verbal Communication which can be through a telephone or internet Skype, which is only through a voice channel, and Nonverbal Communication like emails, fax, SMS, test and lastly we have, Visual Communication which is mainly faced to face or meetings. Each has its own advantages and disadvantage for example; Verbal Communication you can communicate with a large numb er of customers in short time, on the other hand, customer won’t be able to fully understand everything as the visual communication, and for Nonverbal Communication for example; customer has a reminder and a proof of the text which is reliable, on the other hand, some messages might be sent incorrectly and cause a large damage, Visual Communication is what customers prefer as so that they can express their emotions in better way, the disadvantage that this process takes lots of time to deal with each customer. 2.3 Effective service delivery, There are several overall points to think about when managing and planning the delivery of your services and products to be measured. There are also some particular aspects and methods that you may find helpful if you have limited time or resources. Within the framework of planning the business some aspects should be considered in order to improve the quality and the trust relationship with the community: Delivering service on time Time is limited. You cannot buy more time, but there are several things you can do to manage your time more efficiently. Plans rarely show up to be accomplished in the best way, and even the finest managers have to deal with unpredictable matters like suppliers not delivering on time, one of the employee members getting ill or trains are being delayed, equipment breaks, etc. Nevertheless, if you plan sufficiently you are more likely to deliver on time. When business starts deliver on time the business will start to be trusted and dependable, and this will attract lots of customers due to its timely delivery quality. Delivery service on a budget Planning a strategy based on a budget will enable you to identify the resources needed accurately before you start a project. Try to mark the things that may cost additional money. You should also make sure you are not forgetting anything that could end up costing you additional cost. Some practical preparation tools can be used to assist you to approximate how much resources will be needed at each stage of the process and how much will it cost and how long will it take. By then the business will start to reduce cost and be more efficient and effective in dealing the on a budget. Dealing with difficult customers First of all the one who deals with the customer needs to adjust his mindset once he/she is aware that the client is unhappy then the first priority is to have a customer service mindset. Secondly listen actively which is the most important phase of the whole dealing process is listening actively to what your client or customer is saying. Repeat the customer’s concerns to make sure that addressing the right issue, ask questions to make sure that you’ve identified the problem correctly. These matters should be considered when dealing with difficult customers, and it helps to solve future problems. Handling and resolving complaints Be Empathic and Apologize for example; â€Å"I understand why you’re upset. I would be too. I’m very sorry that we didn’t get the samples to you on time, especially since it’s caused these problems. And then to find or suggest the solution to his problem, if the suggested solution didn’t please the customer try to hear his perspective suggestion for the solution. Once you have both decided on a solution, you need to take action straight away. Explain every process to fix the problem to your customer Take Action and Follow-up to show your customer that you care. And lastly, use the Feedback from the complaints to decrease the risk of the condition happening again. References BIBLIOGRAPHY Eisenhower. (August 19, 1954). Eisenhower’s Urgent/Important Principle. Address at the Second Assembly of the World Council of Churches, Evanston, Illinois: The American Presidency Project. Steven Edwards, K. J. (n.d.). Turning a Challenge into an Opportunity. Retrieved from www.mindtools.com: https://www.mindtools.com/pages/article/unhappy-customers.htm