Tuesday, December 31, 2019
Analysis Of Africa By Maya Angelou - 768 Words
Beauty, Struggle, and Rise: The Journey of Africa Maya Angelouââ¬â¢s ââ¬Å"Africaâ⬠is an exceptional poem that talks about the injustices faced by the Blacks during the 18th century. In fact, the poem takes the readers back to the slave trade and the many difficulties it brought to Africans. Each stanza of the poem symbolizes a particular characteristic/stage related to Africa. While the first stanza describes Africas physical features, the second and third stanzas demonstrate the struggles of the continent and hope for a better future, respectively. Thus, the usage of personification, metaphors, repetition and imagery in Angelouââ¬â¢s poem portray the three distinctive stages of the African continent in a remarkable manner. The first stanzaâ⬠¦show more contentâ⬠¦With the help of wordplay such as ââ¬Å"churched her with Jesusâ⬠(15), Angelou illustrates how thousands of Africans were forced to convert to Christianity resulting in them abandoning their own a ncient, cultural, and spiritual beliefs. ââ¬Å"Bled her with gunsâ⬠(16) is another example of imagery used by the poet to depict the fatal killings and inhumane treatment of Africans by European colonizers. Altogether, the second stanza exemplifies the collapse of Africa through imagery, metaphors, and wordplay. To demonstrate how Africa has been consistently ascending from its downfall and tortuous history as a continent, Maya Angelou makes use of metaphors, personification, and repetition through the third stanza of the poem. She repeatedly refers to Africa as a woman with the use of personification and in the context of ââ¬Å"now she is rising,â⬠(18) found in line one of the third stanza, she compares how a woman would rise from her past and troubles to the continent of Africa changing positively. Angelou also takes advantage of repetition in the lines ââ¬Å"remember her pain/ remember her lossesâ⬠(19-20) to emphasize how much horror the people of Africa had to face in the past due to European-imposed imperialism. Line four of the third stanza employs personification and a metaphor by stating ââ¬Å"her screams loud and vainâ⬠(21) where the poetShow MoreRelatedAnalysis Of Africa By Maya Angelou769 Words à |à 4 Pagesââ¬Å"Africaâ⬠is a poem written by Maya Angelou which expresses the grave injustice done to Africa by the Europeans. Through her words Angelou is able to express the pain, suffering, and hope felt by the people of African during this time. The poem speaks to the beauty of Africa, goes into the injustice it has faced, and the hope that it has to one day go back to how it was. Three stanzas hold the words of Angelou, each filled with several literary techniques such as metaphors, rhyming, and personificationRead MoreAnalysis Of Maya Angelou s Poem, Africa1491 Words à |à 6 Pagesorigins begin in Africa. Maya Angelouââ¬â¢s poem, ââ¬Å"Africa,â⬠paints a portrait of the history of Africa. Her canvas de picts the beautiful landscapes with its people far and wide as well as those who were abducted from its shores. The three stanzas, which make up the poem, construct a story about a nation that was beaten, raped and left behind to die, and despite that was triumphant in the end. Maya Angelouââ¬â¢s poem is a tribute to the struggles and triumphs of Africa. Angelou refers to Africa as a woman throughoutRead MoreAnalysis Of Inaugural Poem By Maya Angelou767 Words à |à 4 Pageschose to examine was the Inaugural Poem by Maya Angelou. This poem was written specifically for one occasion; President Bill Clintons inauguration ceremony in January, 1993. Through the usage of several poetic devices, Maya Angelou enhances the meaning of her poem. The first poetic device I will focus on is the rhyme scheme. There is not a consistent rhyme scheme followed throughout the poem. The reasoning behind this was to capture the flow of Maya Angelouââ¬â¢s numerous thoughts on this historicRead MoreAnalysis Of The Poem Post Colonialism 1742 Words à |à 7 Pagesimplemented on them and the career of Maya Angelou, a black woman born in the height of racism in America, is a testament to the colonised population s vigour and power to endure. à In many of her protest poems Angelou expresses the overwhelming oppression of the black culture and cries out against a system that supports the economic oppression of blacks by the white majority. Born in 1928, Angelou s own parents would have experienced slavery, and, as a child of slaves, Angelou herself experienced the afterRead MoreComparative Analysis Of African Americ Annotated Bibliography878 Words à |à 4 PagesComparative Analysis of African American: An Annotated Bibliography Angelou, Maya. ââ¬Å"Africaâ⬠. The Norton Introduction to Literature 11th ed. New York: 2013 print Norton Mays, Kelly Wheatley, Phillis. ââ¬Å"On Being Brought from Africa to Americaâ⬠The Norton Introduction to Literature. 11th ed. Ed. Spencer Richardson-Jones. New York: Norton, 2013 The main point of this poem is Maya Angelou talking about her homeland, Africa. The narrator starts to describe the land of Africa by using Angelouââ¬â¢s bodyRead MoreHot and Cold: Warmth in Poetry Essay1234 Words à |à 5 Pagesof the comforting glow of the Latin deli. The final poem that relates to the concept is from the pen of Maya Angelou, a great African American writer whose works include I Know Why the Caged Bird Sings and the screenplay for Georgia, Georgia (MayaAngelou.com). However, for this topic in particular the focus shall be placed on one of her many poems written throughout her life. The poem ââ¬Å"Africaâ⬠is a short, twenty-five line poem detailing the ordeal of slavery that was the enslavement of Africans backRead MoreSexual Violence And Gender Based Crimes1877 Words à |à 8 PagesUltimately, the Court must reflect a gender neutral approach whilst bringing sexual violence to the spotlight to improve the struggle against these crimes. On the 12th of January 1993, in front of a white-male dominated crowd, civil rights activist Maya Angelou read the words ââ¬Ëhistory, despite its wrenching pain, cannot be unlived, but if faced with courage, need not be lived againââ¬â¢. The heart-breaking truth in those beautiful verses hides a saddening premonition. Indeed, history books seem like a compilationRead MoreAnalysis of Black Reconstruction Essay2741 Words à |à 11 PagesAnalysis of Black Reconstruction Prior to the Civil War and Reconstruction, the main goal of the African American population was to be granted freedom. African Americans had been enslaved since 1619 in America, when the first slaves were sold on the auction block. However, their concepts of freedom were extremely romanticized and highly unrealistic as a direct result of the atrocities they witnessed and endured in the institution of slavery. They visualized the abolition of slavery to
Sunday, December 22, 2019
Key Concepts Of Operations Management Essay - 1573 Words
The purpose of this assignment is to discuss and evaluate various key concepts of operations management and how each, when implemented within an organisation, can be beneficial and contribute to the improvement of its operational efficiency. (Hill, A. and Hill, T. 2011) describe operations management as being core to what organisations do, it is the process of transforming inputs which include information, people and materials into outputs such as services or products. (Slack, N, et al. 2013) states that every organisation has to have an operations function because every organisation creates in some form a service and/or a product. This in turn must mean that every organisation, in order to increase its profitability must strive towards improving the efficiency of its operations function. The key concepts that will be explored throughout this assignment are; Just in Time (JIT), Inventory Management and Supply Chain Management. Just in Time (JIT) is an inventory strategy of planning and control used by organisations with the aim to meet demands of consumers instantaneously with perfect quality and to limit waste (Mà ¨uller, M. 2011). In order for this method to work it is essential that the manufacturer is able to accurately forecast what the demand for their product will be. Being able to do so allows the organisation to request stock from their supplier/s as and when they are needed during the production process and not before. This means they are able to operate with a lowShow MoreRelatedOperations Management : An Organization Essay1107 Words à |à 5 PagesOperations Management Operations management is a field that can, at times, be misunderstood because of its multidisciplinary nature. However, its functions form the lynchpin of businesses the world over and success can often rest squarely on its shoulders. http://www.topmba.com/mba-programs/what-operations-management When people began to produce goods and service, the operations management was born. History of Operations management 1. Adam Smith (1776) The world have observed that Adam Smith isRead MoreGlobal Supply Chain Management And Its Application Within The Business Sector1438 Words à |à 6 Pages ââ¬Æ' Introduction/Forward This term paper focus on my experience and the knowledge gain during the fall 2016 semesters. The paper discusses the general topic on Global supply chain management and its application within the business sector. In addition, to the general topic discussed, I would also focus on the some of my experience doing the class and how those experience and knowledge gained can help me in the future. In my further reflection of the paperRead MoreConcept Design Services864 Words à |à 4 PagesCase 1 - Design house Partnerships at concept design services Case summary The case is all about CDS (Concept Design services) , earlier they were in to business to consumer business by d product name of ââ¬Å"Focusâ⬠now they have moved from business to consumer to business to business format. They have tied up with many design house and they give them the design which they manufacture and then distribute to the customer. They also moved from manufacturing focus products to high ââ¬â quality stylishRead MoreFactors affecting women entrepreneurs success1224 Words à |à 5 Pages1-1 Introduction to Operations Management Operations Management William J. Stevenson 1-2 Introduction to Operations Management Operations Management Figure 1.1 The management of systems or processes that create goods and/or provide services Organization Finance Operations Marketing 1-3 Introduction to Operations Management What Do Operations Managers Do? â⬠¢Ã¢â¬ ¯ What is ââ¬ËOperationsââ¬â¢? â⬠¢Ã¢â¬ ¯ â⬠¢Ã¢â¬ ¯ a function or system that transforms inputs into outputsRead MoreMarket Based Management: Its Application Today Essay1577 Words à |à 7 PagesRunning head: MARKET-BASED MANAGEMENT Market Based Management: Itââ¬â¢s Application in Business Today Lindsey Nelson Nova Southeastern University Market-Based Management: Itââ¬â¢s Application in Business Today Introduction Past management styles or practices have been mostly authoritarian or managed from the top down. There was little regard or consideration for the input of labor, supervisors or middle management. Their opinions and experience was only asked for in times of crisisRead MoreLean Six Sigma And The Effects On Operations And Technology Strategy1484 Words à |à 6 PagesProcess Analysis on Lean Six Sigma and The Effects on Operations and Technology Strategy Lauren M. Nanney East Tennessee State University Abstract Do not indent/ need to add headings/subheadings, etc Process Analysis on Lean Six Sigma and The Effects on Operations and Technology Strategy Over the course of the past three decades, American industrial organizations have sought a wide variety of management programs in hopes to improve their competitiveness. TheRead MoreCase Study : The Queens Head Hotel1633 Words à |à 7 Pagesbusiness unique. The hotelââ¬â¢s restaurant concept was changed from Stirrups Brasserie to Giuseppeââ¬â¢s, an Italian themed restaurant. The youngest son of the Giles-Gash had the idea of the new concept, so for the last year he managed the business. In case of success, he would manage all the hotelsââ¬â¢ restaurants of the family. To check the position of the restaurant and its performance, the owners asked for a review. The only way a concept of a food and beverage operation can be successful is only if the guestsRead MoreCrm and Scm Essay659 Words à |à 3 PagesCRM and SCM are both different management concepts: one focusing on concepts used by companies to manage relationship with their customers while the other focuses on planning, implementing and controlling the operations of supply chain. Both the concepts are similar in the way that they can be used to improve organizations functionality in the respective departments. Both management tools can be integrated with the ERP software. Both CRM and SCM can offer benefits in terms of lower costs, higherRead MoreMurphy Case Analysis.1226 Words à |à 5 PagesJust-In-Time Concept. Just-In-time manufacturing, or JIT, is a management philosophy aimed at eliminating manufacturing wastes by producing only the right amount and combination of parts at the right place at the right time. This is based on the fact that wastes result from any activity that adds cost without adding value to the product. The goal of JIT, is to minimize the presence of non-value-adding operations and non-moving inventories in the production line. This will result in shorter throughputRead MoreFood and Beverage Service Standard1469 Words à |à 6 Pages | INTERNATIONAL COLLEGE OF HOTEL MANAGEMENT | | TRANG NGUYEN 000884493Mr. RICHARD HUNTER 16/08/12 | [BBHM102: Food and Beverage Service Standards] | Assessment 1: Service Quality Standards | Table of Contents Introduction: 3 Body: 4 Conclusion 6 REFERENCES: 7 Executive Summary The reportââ¬â¢s aim is designed to examine the five fundamental concepts of food and beverage service quality standards for a commercial hospitality operation and hence recommendations can be review to enhance
Saturday, December 14, 2019
Ethics, Fraud, and Internal Audit at Ut Southwestern Free Essays
There are many taxpayer supported medical schools in this country, most receiving their fees for services through Medicare and Medicaid. The Department of Health and Human Services requires that medical students who have graduated to the resident status have a teaching physician physically present when performing key portions of patient service to be able to bill those services to Medicare. In fact, the patient chart must be legibly signed by the attending physician that they were present and supervising the specific service in order to bill Medicare (ââ¬Å"Guidenlines for teaching,â⬠2011). We will write a custom essay sample on Ethics, Fraud, and Internal Audit at Ut Southwestern or any similar topic only for you Order Now According to an article in the Dallas News, a former employee by the name of Jack Mooney was hired in 1991 by the University of Texas Southwestern Medical Center as a reimbursement manager to make sure that all medical billings submitted to Medicare and Medicaid were properly documented and billed (Dunklin Moffeit, 2010). For example, that the teaching physicians were physically present when residents were performing services to meeting the required mandates for Medicare billing. He discovered that was not the case and took the information to his supervisors. Stricter policies were put into place for the departments to follow to make sure that all employees were following the necessary guidelines. In 1997, when Mr. Mooney was the director of UT Southwesternââ¬â¢s billing compliance office, he was still seeing and documenting the same problems. Mooney left the college in 1998 shortly after filing a federal whistle-blower lawsuit. The earliest documentation that can be found of UT Southwesternââ¬â¢s Internal Audit departments involvement comes in a 2003 when they approve of some of the collegeââ¬â¢s compliance policies, but noted that they do not have a policy in place to review reimbursement claim documents. Dallas News notes that six faculty meetings were held during 2007 and 2008 in which billing concerns were discussed. The Internal Audit Annual Reports for those years do not report any ongoing audits, but do report that they provide the billing compliance committee ââ¬Å"independent consultation and guidance to help billing compliance activities address institution risksâ⬠(Rubel, 2008). In 2010 we finally see an internal audit performed of UT Southwesternââ¬â¢s billing compliance programs. The report stated that ââ¬Å"the audit identified a significant finding in the Hospital Billing Compliance programâ⬠. As of 2010, the program had not yet implemented the 2005 Department of Health and Human Services, Office of the Inspector General (OIG) Supplemental Compliance Program Guidance for Hospitals. Although this guidance is voluntary, it is highly recommended by the OIG to help hospitals in ââ¬Å"preventing the submission of erroneous claims and in combating fraud and abuse in the Federal health care programs (ââ¬Å"OIG supplemental complianceâ⬠). The guidance specifically states that ââ¬Å"hospitals should have in place procedures regarding resident rotation and monitoringâ⬠. The audit report recommends that the compliance program implement the OIG guidance, consolidation of the billing compliance groups (there are currently four), development of a single risk assessment plan with a corresponding audit plan, a monitoring system for both the risk assessment audit plan and the billing compliance audit report. Also of note in the audit report are repeated failures by the same department to meet billing practices. It is noted that these ââ¬Å"recurring systematic failures increase the risk of exposure to potential civil damages and penalties, criminal sanctions, and administrative remedies, such as program exclusionâ⬠. The audit recommends that the failures be addressed at the department level and to develop a formal training plan to improve billing compliance. According to the report, all significant findings are tracked by the University of Texas System Audit Office to make sure that all agreed upon recommendations have been implemented. These reports are unavailable for review and there has been no further comment on the billing compliance audit in the 2011 Internal Audit Annual Report. This issue was first brought to light 20 years ago by someone that was hired to review billing compliance. We know that 7 years ago the internal audit department was aware of the issue, but as far as we can tell, no significant audit of the hospitals billing department, in relation to Medicare billing requirements, was completed until 2010. Was the hospital fraudulently obtaining money from the government? Not in so far as anyone has determined. Was the audit department aware of the issue? Yes, as far as we can tell. Did the internal auditors follow the IIAââ¬â¢s mandatory guidance? Yes in the completion of the audit in 2010 but it is my personal opinion, given the facts provided, that the audit should have been ompleted years earlier. ? References Department of Health and Human Services, Centers for Medicare Medicaid Services. (2011). Guidenlines for teaching physicians, interns, and residents. Retrieved from website: http://www. cms. gov/Outreach-and-Education/Medicare-Learning-Network-MLN/MLNProducts/downloads/gdelinesteachgresfctsht. pdf Department of Health and Human Services, Office of Inspector General. (n. d. ). OIG supplemental compliance program guidance for hospitals (Vol. 70, No. 19). Retrieved from website: http://oig. hhs. gov/fraud/docs/complianceguidance/012705HospSupplementalGuidance. df Dunklin, R. , Moffeit, M. (2010, May 30). Feds probe alleged fraud at ut southwestern, parkland. Dallas News. Retrieved from http://www. dallasnews. com/news/community-news/dallas/headlines/20100530-feds-probe-alleged-fraud-at-ut-southwestern-parkland-. ece Rubel, R. (2008, November 03). Internal audit annual report fiscal year 2008. Retrieved from http://www. utsouthwestern. edu/media/footer_required_documents/aud it-2008. pdf Rubel, R. (2010, February 24). Billing compliance audit report. Retrieved from http://res. dallasnews. com/localnews/responsivedocs_audit_2010. pdf How to cite Ethics, Fraud, and Internal Audit at Ut Southwestern, Papers
Friday, December 6, 2019
An Economic Case for Batteries for Energy Storage and Life Cycle Manag
Question: Describe the Economic Case for Batteries for Energy Storage? Answer: Introduction: The country Australia is said to possess different types of resources of renewable energy that remain unexploited even to this day. The department of energy in Australia has pointed out that generation as well as utilization of age-old power system would mean incurring of increased cos (Heymans et al., 2014) t. On the other hand, demand for energy is on a constant rise across the globe. Thus, the storage industry would have a significant role to play to satisfy the overall demand of energy. The energy storage system possesses the potential to break the nexus amidst that of the electricity demand as well as its production(Esseghir and Haouaoui Khouni, 2014). It is argued that the Australian storage industry must promote its potential as well as activities to achieve the increasing demand of energy sustainably. The report emphasizes upon discussing all economic aspects of batteries for storing energy. Besides, this discussion would provide an overview of the Australian energy industry by depicting the present demand to store energy in the nation as well as the economic aspects to meet the overall demand for batteries for storing greater energy. Australian Energy Storage Sector in context to other nations In Australia it has been observed that power supply may be grouped into four different categories like that of generation, retail, transmission, and dissemination. Several other countries supply their power in three different routes such as production, transmission, and circulation. Nevertheless, maximum number of countries across the world focuses upon providing power supply by means of coal or any other related materials. In Australia, there has been successful expansion of resources of power supply throughout the nation with the utilization of renewable resources (Debnath, Ahmad and Habibi, 2014). These resources include solar power, wind power, and hydro power. It is identified that almost every nation generates power by blazing fossils such as gas, oil, coal, and others. Similarly, Australia is one such nation that utilizes burning fossils conventionally for supplying energy within large scale power stations. According to the Australian administrative authority, some of the key resources of renewable energy like that of solar, wind, and hydro power have been spotted so far. Thus, shifting of these resources of power over long distances would require the government to contribute increased capital in the transmission of the system to deliver electricity to the demand center. In order to minimize the limitation, the Australian legislature has emphasized upon the implementation of small scale network in the distribution purpose for supplying energy to different locations such as industries, local residences, etc. It is observed that electricity energy cannot be stored within the network (Hossein, Yazdan and Ehsan, 2012). As a result, the nation uses batteries to store energy. Also, the government of Australia suggests usage of pipes to store gas or even water energy resources within the network. Within the nation, it has been identified that total consumption of electricity by means of storage of energy by using chemical batteries are much into practice. For generating large scale energy and also circulation, it is considered that batteries are anyway more effective and also productive for generating and storing energy while consumed(Aguayo and Gallagher, 2005). It has also been identified that manufacturing chemical batteries for storing energy during consumption of electricity is far better an option than any other mechanism to store energy. The associated direct cost with that of the manufacture of batteries based on the framework of chemical energy storage has been estimated to be quite low. Besides, it is also observed that batteries result in little loss of electricity during changing it in the form of storage. The worlds largest energy storage resource has been developed by the group involved in energy investment by means of developing solar energy system (INABA, 2010 ). To develop the project of battery storage in Australia, more than around two million dollars have been invested. On the other side, some other nations like the United States and few from Europe have been considerably less as compared to that of Australia. Energy Storage Project in Australia: Current Future Situations The greatest battery tank of the world is that of the Australian Energy Storage. Within the country, the constructor of energy storage has always encouraged storing of energy or more than around 400MWH. It has confirmed that it has been generating more than 100 Mega Watt in presence of the chemical lithium battery innovation (Jupesta, n.d.). Reportedly, in the venture of battery storage, Australia invests increased capital as compared to other nations across the globe. As per the report of energy storage, it may be found that an Australian company ASX owns the whole business power. On the other hand, another company named Rio-Tinto supports by serving the remote bauxite operation in Queensland (00/00817 A multifunctional energy-storage system with high-power leadacid batteries, 2000). This has promoted the total production of energy of around 6.7 mega Watt(Lastoskie and Dai, 2014). According to the Director and CEO of Mpower, considerable potential of overall market growth has been evidenced with respect to energy storage as well as savings in support of chemical battery. All households in Australia can now easily bypass the retailers of electricity. Thus, in the near future the Australians would emphasize on buying electricity from open market with the help of advanced technology that are based on the chemical battery(McKenna et al., 2013). It is identified that Australians have pointed out a firm based in Canberra that has incorporated battery storage within six solar homes in Canberra and also undertook innovative technology further. The organization Renewable Energy Agency in Australia has already invested almost 445,000 dollars for this particular project for assisting all activities in context to battery energy storage. Currently, different organizations within Australia have been taking up numerous projects(Mehrara, 2007). The company Reposit Power is on e of the firms that deal with all kinds of projects related to energy storage in the country of Australia. It has also claimed to be the first energy storage program in the world that has been the leading firm for storage of energy. Future Scenario: The Agency of Renewable Energy of Australia has been assessing the development of the system of energy storage along with the help of simulation of the scenario with respect to designing and development of energy storage system during consuming energy in the country. The form of simulation reflects that development of energy storage system in support of the chemical battery enables reduction of energy usage and also consumption of fuel (Olken, 2005). The Australian government may develop low renewable energy infiltration by presenting the innovative engineering as well as technology. The Australian government has ventured into the energy storage that focuses on battery within 2011 and yet proceeded with their project of development u to 2030. Besides, suitable infrastructure to generate electricity in the country has been emphasizing upon the objectives of various energy saving projects that undertake the key steps to support the future economy of Australia. The concept of greenhouse gas within Australia has positive impacts upon the electricity generation. Life Cycle Management Process for Storage of Energy Remote Electricity Fringe System For storing energy in support of battery, remote system may be used since the process of this system is completely dependent upon the potential electricity generation. However, generation of electricity in the local regions was supported by the diesel plant. The department for energy storage must shift its energy saving lifecycle to that of some renewable system of energy. To obtain larger electricity grid, the department for energy resource emphasizes upon application of connection procedure to the network of energy transmission (Silva, de Oliveira and Severino, 2010). The concept of fringe system within the array of long signal network as well as supports in maintaining the regulation of energy during critical areas. Besides, constraints of infrastructure results in the increment of cost for strengthening the links. Network Support The expense of electricity is quite high in the country of Australia. On account of population growth, the electricity demand is also on a rise. To maintain the equipment to consume electricity, the government of Australia has emphasized upon the participation of demand side. This would support technological promotion of energy consumption (Swierczynski et al., 2015). Participation in the Market In order to store electricity energy, this concept of market penetration is essential. The market for national market has generated support for starting the wholesale market of energy storage. It has been identified that the function of the National Electricity market has a deeper link with the energy sector for storing power in the world (Takagi et al., 2013). Stability of Grid To be applied in the management of life cycle for storing energy, the concept of deman and supply would alter in the AC electricity grid. The stability as well as the frequency of each of the grid must be observed. The control service frequency would generate additional services that would be permitted in specific market design. Storage Systems at Residences For applying the life cycle management to store energy, distributed renewable generations need to be taken up for household purposes within Australia. The system of residential energy storage will be quite helpful to avoid lengthy electricity bills (Zhou, 2013). Challenges Economical Challenges Since the industry of unstructured electricity in Australia can be easily acquired by a single vendor of different kinds of benefits, it would not be possible for the government to capture the service that easily. Technical Challenges To control the interface is one of the key challenges that are encountered during implementation of life cycle management procedure. For utility battery, no specific standard is followed within the network resource by the vendors. Cultural Challenges To develop system of energy storage in the presence of chemical battery, almost every engineer would provide some kind of non-familiar technology to manage the AC system. this is often mistaken by that of future growth, possibilities and requirements. Using of UNEP Life Cycle Management Process Determine policies Organize Survey Set objectives Storage of energy to address issues Storage of Energy to address issues Various kinds of energy storage system are available to permit in restoring energy, for instance, thermal energy storage, electrical energy storage, electrochemical energy, mechanical energy, and chemical energy storage. Also, according to the issues of the current situations of energy storage within Australia, the system of electrochemical energy storage would be preferable. This is the most effective method of restoring energy (Silva, de Oliveira and Severino, 2010). Some gadgets are also available such as fuel cell, battery, etc which helps in conversion of chemical energy to that of electricity. Battery possesses immense storage potential and also charge density. Besides, energy density within the battery is much superior as compared to that of other devices. Battery has voltage effectiveness which is valuable as well as extent of yield of a battery is quite proficient as compared to that of other gadgets. Gadgets used for electrochemical energy storage like battery allows utilization of two types of batteries, for instance non rechargeable batteries as well as chargeable ones. All chargeable batteries possess excessive capacity and ability to re-energize. The rechargeable batteries have electro code which means the capacity to go prior to responses in both directions(Lastoskie and Dai, 2014). This promotes imparting free energy within the non spontaneous bearing which keeps away different varieties of supply energy as well as vitality during power consumption. By this manner, using electrochemical framework of vitality stockpiling, the nation Australia possesses the capacity to reduce issues of using energy with capital speculation to gain various resources other than fuel, coal, and so on. Another kind of storage for electrochemical ene rgy is that of fuel cell. This supports conversion of chemical energy to that of electricity. Conclusion Thus, this report has emphasized upon the analysis of current circumstances of industry of storage of energy within Australia. The present situations of the nation are favorable to adopt large scale of alternative mechanism for energy involving storage battery (McKenna et al., 2013). Commonly, the wholesale market of electricity must be applied since it would be operational within the western areas of the nation which has a population of more than around 2 million. Besides, utilization of natural resources like solar, wind and hydro power rather than oil, fuel, and gas would be helpful to develop scrap electrical generation capacity. The cost of greenhouse gas has been the key concerning issue for all policy makers of Australia. References 00/00817 A multifunctional energy-storage system with high-power leadacid batteries. (2000).Fuel and Energy Abstracts, 41(2), p.92. Aguayo, F. and Gallagher, K. (2005). Economic reform, energy, and development: the case of Mexican manufacturing.Energy Policy, 33(7), pp.829-837. Debnath, U., Ahmad, I. and Habibi, D. (2014). Quantifying economic benefits of second life batteries of gridable vehicles in the smart grid.International Journal of Electrical Power Energy Systems, 63, pp.577-587. Esseghir, A. and Haouaoui Khouni, L. (2014). Economic growth, energy consumption and sustainable development: The case of the Union for the Mediterranean countries.Energy. Heymans, C., Walker, S., Young, S. and Fowler, M. (2014). Economic analysis of second use electric vehicle batteries for residential energy storage and load-levelling.Energy Policy, 71, pp.22-30. Hossein, A., Yazdan, G. and Ehsan, A. (2012). The relationship between energy consumption, energy prices and economic growth: case study (OPEC countries).OPEC Energy Review, 36(3), pp.272-286. INABA, M. (2010). Rechargeable Batteries as Innovative Energy Storage Devices.Electrochemistry, 78(5), p.318. Jupesta, J. (n.d.). Energy, Climate Change and Economic Development: Indonesia Case.SSRN Journal. Lastoskie, C. and Dai, Q. (2014). Comparative life cycle assessment of laminated and vacuum vapor-deposited thin film solid-state batteries.Journal of Cleaner Production. McKenna, E., McManus, M., Cooper, S. and Thomson, M. (2013). Economic and environmental impact of lead-acid batteries in grid-connected domestic PV systems.Applied Energy, 104, pp.239-249. Mehrara, M. (2007). Energy consumption and economic growth: The case of oil exporting countries.Energy Policy, 35(5), pp.2939-2945. Olken, M. (2005). Storage: batteries included straight talk on the reality of electricity storage [From the editor.IEEE Power and Energy Magazine, 3(2), pp.4-8. Silva, S., de Oliveira, M. and Severino, M. (2010). Economic evaluation and optimization of a photovoltaicfuel cellbatteries hybrid system for use in the Brazilian Amazon.Energy Policy, 38(11), pp.6713-6723. Swierczynski, M., Stroe, D., Stan, A. and Teodorescu, R. (2015). Lifetime and economic analyses of lithium-ion batteries for balancing wind power forecast error.International Journal of Energy Research, p.n/a-n/a. Takagi, M., Iwafune, Y., Yamaji, K., Yamamoto, H., Okano, K., Hiwatari, R. and Ikeya, T. (2013). Economic Value of PV Energy Storage Using Batteries of Battery-Switch Stations.IEEE Transactions on Sustainable Energy, 4(1), pp.164-173. Zhou, H. (2013). New energy storage devices for post lithium-ion batteries.Energy Environ. Sci., 6(8), p.2256.
Friday, November 29, 2019
[pic] Cells and Their Organelles Essays - Anatomy, Biology
[pic] Cells and Their Organelles The cell is the basic unit of life. The following is a glossary of animal cell terms. All cells are surrounded by a cell membrane. The cell membrane is semipermeable, allowing some substances to pass into the cell and blocking others. It is composed of a double layer of phospholipids and embedded proteins. Color and label the cell membrane tan. Plant cells have an additional layer surrounding them called the cell wall. The cell wall is made of nonliving material called cellulose. Color and label the cell wall brown. The centrosome (also called the "microtubule organizing center") is a small body located near the nucleus. The centrosome is where microtubules are made. During cell division (mitosis), the centrosome divides and the two parts move to opposite sides of the dividing cell. The centriole is the dense center of the centrosome. Only animal cells have centrosomes. Color and label the centrioles purple. Microtubules are shaped like soda straws and give the nucleus and cell its shape. Label the microtubules inside the nucleus. 1. At what level of organization does life begin? 2. What surrounds all cells? 3. What is meant by semipermeable? 4. What 2 things make up the cell membrane? 5. The cell membrane is also called the _P_ ___ ___ ___ ___ ___ membrane. 6. Centrioles are found inside of what type of cell? 7. What additional layer is found around the outside of plant cells and bacteria? 8. Centrioles are found at the center of the _C_ ___ ___ ___ ___ ___ ___ ___ ___ ____. How do they help the cell? The nucleus in the center of a cell is a spherical body containing the nucleolus that makes ribosomes. The nucleus controls many of the functions of the cell (by controlling protein synthesis). It also contains DNA assembled into chromosomes. The nucleus is surrounded by the nuclear membrane. Color and label the nucleolus dark blue, the nuclear membrane yellow, and the nucleus light blue. Materials can move from the nucleus to the cytoplasm through nuclear pores in the membrane around the nucleus. Label the nuclear pores. Cytoplasm is the jellylike material outside the cell nucleus in which the organelles are located. Color and label the cytoplasm pink. All cells, even prokaryotes contain small bodies called ribosomes. Label the ribosomes. Proteins are made here by a process called protein synthesis. 9. Where is DNA found inside a cell? 10. What cell process is controlled by the nucleus? 11. DNA coils tightly during division and assembles into visible _C_ ___ ___ ___ ___ ___ ___ ___ ___ ___ ___. 12. Where are organelles located? 13. Where are proteins made in a cell? 14. Do all cells need ribosomes? 15. The process of making proteins is called ________________ ______________________. Rough endoplasmic reticulum (rough ER) is a vast system of interconnected, membranous, infolded and convoluted sacks that are located in the cell's cytoplasm. The ER is continuous with the outer nuclear membrane. Rough ER is covered with ribosomes that give it a rough appearance. Color and label the rough ER violet. Rough ER transports materials through the cell and produces proteins in sacks called cistern which are sent to the Golgi body, or inserted into the cell membrane. The Golgi apparatus or Golgi complex is a flattened, layered, sac-like organelle that looks like a stack of pancakes. The Golgi body modifies & packages proteins and carbohydrates into membrane-bound vesicles for "export" from the cell. Color and label the Golgi export vesicles red. Smooth ER does NOT have ribosomes on its surface. It makes proteins and lipids that will be exported by the cell. It also controls the Calcium level in muscles and detoxifies poisons, alcohol, and drugs. Color and label the smooth ER light green. 16. How does rough ER differ from smooth ER? 17. Rough ER is connected to the _____________ membrane and to __________ER. 18. Proteins made by rough ER travel to the Golgi in sacks called _____________. Golgi ____________ and ___________ proteins for export out of the cell. 19. Give 3 jobs for smooth ER. a. b. c. Chloroplasts are elongated or disc-shaped organelles containing chlorophyll that trap sunlight for energy. Photosynthesis (in which energy from sunlight is converted into chemical energy - food) takes place in the chloroplasts. Only plant cells, not animal cells, can make their own food. Color and label the chloroplasts dark green. Cells also contain fluid- filled sacs called vacuoles. The vacuole
Monday, November 25, 2019
Ionic Reactions Lab Essays
Ionic Reactions Lab Essays Ionic Reactions Lab Paper Ionic Reactions Lab Paper Ocean County College Department of Chemistry Chem 180 Lab 5: Ionic Reactions Submitted by Abstract: The purpose of this experiment is to work with aqueous solutions of ionic substances. Aqueous solutions are those solutions in which water is the solvent. When ionic substances are dissolved in water, the ions separate and become surrounded by water molecules. The focus of this experiment is on precipitates. The goal of this experiment is to study the nature of ionic reactions, write balanced equations, and to write net ionic equations for precipitation reactions. A detailed view of the results can be found in the table below. Cations used: Barium, Copper, Iron, Sodium, Cobalt, Nickel Anions used: Nitrate, Carbonate, Chloride, Hydroxide, Sulfate, Bicarbonate, Iodide, Phosphate Questions A Compare your results with the solubility rules and/or solubility table in your chemistry text. B Do your results agree with your expectations from the solubility rules/table? Yes, I feel like my results were comparable to the rules on the table in the chemistry text. C Which anions generally form precipitates? What are exceptions? Most salts of carbonate: CO 2-, phosphate: PO 3-, oxalate: C2O4 2-, chromate, CrO4 2-, sulfide: S 2-, and most metal hydroxides and oxides. Exceptions include alkali metal hydroxides and Ba(OH)2. D Which anions generally do not form precipitates? What are the exceptions? See solubility table/rules below Salts of nitrate: NO3-, chlorate: ClO3-, perchlorate: ClO4-, acetate: CH3CO2-, almost all salts of Cl-, Br-, I-, Salts of sulfate: SO4 2-. E Which cations generally do not form precipitates? Cations of group 1 and 2 have few insoluble salts, so they do not form precipitate. F Select 10 reactions that produce a precipitate, color change, or gas and write balanced chemical equation and a net ionic equation for each. Remember, a reaction may be indicated by the formation of a precipitate, color change, or the formation of gas. Record the well numbers of the precipitates you chose for your equations. 1) Well D3 Balanced: Ba(NO3)2 (aq) + Na2SO4 (aq) ( BaSO4 (s) + Na2(NO3)2 (aq) Ba 2+ (aq) + 2 NO3- (aq) + 2 Na+ (aq) + SO4 2- (aq) ( BaSO4 (s) + 2 Na+ (aq) + 2 NO3- (aq) Net Ionic Equation: Ba 2+ (aq) + SO4 2- (aq) ( BaSO4 (s) 2) Well A7 Balanced: Co(NO3)2 (aq) + NaOH (aq) ( CoOH (s) + Na(NO2)2 (aq) Co 2+ (aq) + 2 NO3- (aq) + Na+ (aq) + OH- (aq) ( CoOH (s) + Na+ (aq) + 2 NO3- (aq) Net Ionic Equation: Co 2+(aq) + OH- (aq) ( Co(OH)2 (s) 3) Well C5 Balanced: Fe(NO3)3 (aq) + Na2CO3 (aq) ( FeCO3 (s) + Na2(NO3)2 (aq) Fe 2+ (aq) + 3 NO3- (aq) + 2 Na+ (aq) + CO3 2- (aq) ( FeCO3 (s) + 2 Na+ (aq) + 3 NO3- (aq) Net Ionic Equation: Fe 2+ (aq) + CO3 2- (aq) ( FeCO3 (s) ) Well E5 Balanced: Ni(NO3)2 (aq) + Na2HCO3 (aq) ( Ni(HCO3)2 (s) + Na2(NO3)2 (aq) Ni 2+ (aq) + 2 NO3- (aq) + 2 Na+ (aq) + HCO3- (aq) ( Ni(HCO3)2 (s) + 2 Na+ (aq) + 2 NO3- (aq) Net Ionic Equation: Ni 2+ (aq) + HCO3- (aq) ( Na(HCO3)2 (s) 5) Well D7 Balanced: Ba(NO3)2 (aq) + NaOH (aq) ( Ba(OH)2 (s) + Na(NO3)2 (aq) Ba 2+ (aq) + 2 NO3- (aq) + Na+ (aq) + OH- (aq) ( Ba(OH)2 (s) + Na+ (aq) + 2 NO3- (aq) Net Ionic Equation: Ba 2+ (aq) + OH- (aq) ( Ba(OH)2 (s) 6) Well B2 Balanced: Cu(NO3)2 (aq) + NaI (aq) ( CuI (s) + Na(NO3)2 (aq) Cu 2+ (aq) + 2 NO3- (aq) + Na+ (aq) + I- (aq) ( CuI (s) + Na+ (aq) + 2 NO3- (aq) Net Ionic Equation: Cu 2+ (aq) + I- (aq) ( CuI (s) 7) Well B6 Balanced: Cu(NO3)2 (aq) + Na2CO3 (aq) ( CuCO3 (s) + Na2(NO3)2 (aq) Cu 2+ (aq) + 2 NO3- (aq) + 2 Na+ (aq) + CO3 2- (aq) ( CuCO3 (s) + 2 Na+ (aq) + 2 NO3- (aq) Net Ionic Equation: Cu 2+ (aq) + CO3 2- (aq) ( CuCO3 (s) 8) Well A1 Balanced: Co(NO3)2 (aq) + Na3PO4 (aq) ( CoPO4 (s) + Na3(NO3)2 (aq) Co 2+ (aq) + 2 NO3- (aq) + 3 Na+ (aq) + PO4 3- (aq) ( CoPO4 (s) + 3 Na+ (aq) + 2 NO3- (aq) Net Ionic Equation: Co 2+ (aq) + PO4 3- (aq) ( CoPO4 (s) 9) Well C1 Balanced: Fe(NO3)2 (aq)+ Na3PO4 (aq) ( FePO4 (s) + Na(NO3)2 (aq) Fe 3+ (aq) + 2 NO3- (aq) + 3 Na+ (aq) + PO4 3- (aq) ( FePO4 (s) + 3 Na+ (aq) + 2 NO3- (aq) Net Ionic Equation: Fe 3+ (aq) + PO4 3- (aq) ( FePO4 (s) 10) Well E6 Balanced: Ni(NO3)2 (aq) + Na2CO3 (aq) ( NiCO3 (s) + Na2(NO3)2 (aq) Ni 2+ (aq) + 2 NO3- (aq) + 2 Na+ (aq) + CO3 2- (aq) ( NiCO3 (s) + 2 Na+ (aq) + 2 NO3- (aq) Net Ionic Equation: Ni 2+ (aq) + CO3- (aq) ( NiCO3 (s) Experimental Results: Co(NO3)2 |Co(NO3)2 |Co(NO3)2 |Co(NO3)2 |Co(NO3)2 |Co(NO3)2 |Co(NO3)2 | |+ |+ NaI |+ Na2SO4 |+ NaCl |+NaHCO3 |+Na2CO3 |+NaOH | |Na3PO4 |NK |NK | |Light Precipitate |Precipitate Pink |Precipitate | | | | |NK |Pink | |Dark Green | |Precipitate | | | | | | | |Purple | | | | | | | |Cu(NO3)2 |Cu(NO3)2 |Cu(NO3)2 |Cu(NO3)2 |Cu(NO3)2 |Cu(NO3)2 |Cu(NO3)2 | |+ |+ NaI |+ Na2SO4 |+ NaCl |+NaHCO3 |+Na2CO3 |+NaOH | |Na3PO4 |Precipitate Yellow |NK |NK |Light Precipitate |Precipitat e Green |Precipitate | |Precipitate Green | | | |Green | |Blue | |Fe(NO3)3 |Fe(NO3)3 |Fe(NO3)3 |Fe(NO3)3 |Fe(NO3)3 |Fe(NO3)3 |Fe(NO3)3 | |+ |+ NaI |+ Na2SO4 |+ NaCl |+NaHCO3 |+Na2CO3 |+NaOH | |Na3PO4 |Gold |NK |NK |Yellow |Precipitate Yellow |Precipitate | |Precipitate Yellow | | | | | |Yellow | |Ba(NO3)2 |Ba(NO3)2 |Ba(NO3)2 |Ba(NO3)2 |Ba(NO3)2 |Ba(NO3)2 |Ba(NO3)2 | |+ |+ NaI |+ Na2SO4 |+ NaCl |+NaHCO3 |+Na2CO3 |+NaOH | |Na3PO4 |NK |Precipitate White |NK |Light Precipitate |Precipitate White |Light Precipitate | |Precipitate White | | | |White | | | |Ni(NO3)2 |Ni(NO3)2 |Ni(NO3)2 |Ni(NO3)2 |Ni(NO3)2 |Ni(NO3)2 |Ni(NO3)2 | |+ |+ NaI |+ Na2SO4 |+ NaCl |+NaHCO3 |+Na2CO3 |+NaOH | |Na3PO4 |NK |NK |NK |Light Precipitate |Light Precipitate |Light Precipitate | |Precipitate Tan | | | |Grey |Tan |Tan |
Thursday, November 21, 2019
Marriot International Essay Example | Topics and Well Written Essays - 500 words
Marriot International - Essay Example The organizational culture is diverse because of the diverse presence of the country; the Executive heads are the same but the functional heads are according to the geographic presence. Each place has its own certain standards to meet, has its own culture and its own unique features and an international chain has to adopt them for their own acceptability. Marriot has its own cultural touch but at the same time the diverse employees is the reason for the diverse culture in the organization. The diversity has to be managed by the HR and only professional people have to be hired to ensure it is properly managed. Marriot has an effective performance Management System, the system is very formal in nature, they have proper computerized systems that links the performance of each employee on the basis of their services, the duration they provided the services, their appearance, they pronunciation and the guests feedback about their stay. Employees are given feedback every quarter, until there is some exceptional situation where employees can be given feedback on irregular intervals. There are two feedback one the head evaluates his/her team members and the other through employee
Wednesday, November 20, 2019
Write four pages about month of Ramadan with references Essay
Write four pages about month of Ramadan with references - Essay Example ing to the American Dietetic Association, ââ¬Å"exceptions to the fast are made for individuals who are sick or travelling; women who are pregnant, breastfeeding or menstruating; children younger than the age of puberty; and the elderly, if their physical condition warrants exceptionâ⬠(187). The dates during which the period of Ramadan takes place can vary from year to year, but it is always during the Islamic calendar, which is a lunar calendar. As the month of Ramadan approaches its end, the Night of Power, which is sometimes referred to as the Night of Destiny is celebrated. The night marks the ââ¬Å"night when the first verses of the Koran were revealed to the Prophet Muhammad in a remote cave on Mount Mira, near Mecca, Saudi Arabiaâ⬠(McMahon 262). The end of the month is marked by a holy feast known as Eid al-Fitr. The religion of Islam was created by Prophet Muhammad. Muslims do not consider him the founder of the religion, since they believe that all he did was following the teachings of Allah. Muslims also believe that Muhammad was the last prophet that Allah spoke to. The scriptures written in the Quran were revealed to Prophet Muhammad by angel Gabriel. It took angel Gabriel years to reveal the scriptures to Prophet Muhammad, but it is believed that it is during the month of Ramadan that the transmitting of text began. Cragg points out that Ramadan ââ¬Å"celebrates the beginning of the Quran revelation to Muhammadâ⬠(22). The word Ramadan means excess heat and the reason the month was named so, is because when the ancient people ââ¬Å"changed the names of the months from the ancient language, they named them according to the seasons in which they fell, and this month agreed with the days of excessive heatâ⬠(Ali n.p.). The beginning, night of power and end of Ramadan are important dates during Ramadan. Ramadan begins when the new moon is sighted. According to Glassà ©, ââ¬Å"a new moon cannot be seen with the naked eye until at least twenty hours after the
Monday, November 18, 2019
PERSONAL PERSPECTIVE for DRAMA OF DIVERSITY class, about these 2 Statement
PERSPECTIVE for DRAMA OF DIVERSITY class, about these 2 questions When did you first notice that you were different fr - Personal Statement Example I always felt that it was my moral obligation to help out others. I have probably given over 100 tutoring sessions in my lifetime free of charge. To me helping others was a truly gratifying experience. Back when I was 12 years old I would always play basketball during lunchtime and after school. I would practice alone for hours upon hours because I loved the game. My teachers always told me that I was a very special student. I have always loved reading about different subjects. When the internet became popular back in the 1990ââ¬â¢s I became a more sophisticated student due to the fact that the internet provided me with an unlimited source of information. Since I was very young I was always very curious about learning new things. I believe that every human being has unique attributes and skills that can be used to make our society a better place. 2. A few years ago I was a member of an organization as a part-time worker. In this job one of my primary duties was giving refunds to t he employees that went on business trips. My supervisor was a very nice man that treated me with respect. After six months on the job my supervisor got promoted and he left the office to work at another division in another state. At that time the head of the office became my supervisor. From the start I did not like the way I was treated by this person. She though because I was young and inexperienced that I did not deserve any respect.
Saturday, November 16, 2019
Developing Personal Goals for Career Development
Developing Personal Goals for Career Development Abstract Planning goals is one step towards the development of a career. To achieve a goal, one must plan on how to make this happen. You just dont wake up one day and decide that this is what I want to achieve without first of all considering the ways and means of achieving that and the possible hindrances on the way. It is important to break down your goals because it is through this that that you are setting reasonable goals as well as creating a long term plan. It is also important to make a plan to achieve the goals that you have set. A goal that has been set but does not have a plan remains just that. A goal. That is why people have visions, dreams, ideas and intentions but these never happen because they have not been planned. Goal planning helps when you want to advance your career and a good goal should not necessarily be time bound. One needs to select an area of specialization as a target to your goals. In this case I have chosen Nurse Consultant as my area of specialization. This is the role which I will focus during my masters degree in a nursing program. I have expounded on the areas that I am competent in, and the potential areas that are of interest to me. I have chosen to specialize in nurse consultancy because this is a new field that is not heavily crowded. Hence there is a greater chance of getting employment and if not, I can still employ myself by opening a nurse consultancy. Introduction There is a need for people to set their own goals in life. The first step is usually setting goals that are not too high but which all in all present a challenge. This means that goals must be reasonable, attainable and achievable. One must then develop a plan on how to achieve the set goals because goals with no plans are simply fantasies. Also the goals that one sets must have a challenge. This is because what you have already achieved does not pose a challenge at all. SMAART planning methods are a necessary guide to achieving goals. SMAART goals are Specific, Measurable, Attainable, Action Oriented, Results oriented and Time-phased. This means that you should say what you want to achieve clearly and concisely, you should have a unit of measure for your goals hence they should be objective rather than subjective, should be realistic, should be written in an active rather than a passive voice, one should focus on end results and at least one should set a deadline to achieve the stat ed goals. My main goal in life is to be a fully qualified and successful nurse and work with the best institution in the country so as to help all the people regardless of their backgrounds. I plan to achieve this by completing my BSN and then after attaining a MSN. Career goal. My goal in life is to be a senior nurse in the best institutions in this country. I want to be a highly qualified nurse with an MSN.This I want to achieve by obtaining a masters degree from a nursing institution. I am aiming to attain this after completing my BSN which I will this year on June. After this I want to get a good highly paying job at the best institution in this country and it is after this that I will consider myself successful. I am a registered nurse with the National Health Service (NHS). I am currently working two jobs one as a Childrens nurse and the other one as a tutor in a small business college. Professional short term goal My professional short term goals is to better my career by attaining the BSN. When I achieve this, my career will have improved in terms of services that I will offer because I will have improved my scope of knowledge Professional long term goal. My professional long-term goal is to be the head nurse of a National hospital. This I can achieve after attaining my MSN. Personal short term goal My personal short term goal is to work just one job that is well paying because taking two jobs is becoming cumbersome on my part. Personal long term goal I want to earn more money and change my lifestyle want to have a good life and a nice car. I also want to buy a better house in a more posh and safer neighborhood also want to move away from my current home which I have rented and into a new home that I own. Needed skills The skills needed to achieve the goals I have set for myself include personal skills, social skills, and professional skills, educational and thinking skills Personal skills I need Self awareness in order to identify my own needs, attitudes, feelings, strengths and weaknesses in order to achieve my goals. I will also actively identify and utilize a wide range of all the available resources and seek other viewpoints and opinions. I will consider actively the implications of my studies on my daily activities and my job. That is why I have come up with a well developed but dynamic plan. I will consistently motivate myself and assure myself that I can make it no matter what. I will listen to other peoples opinion share with them and ask their support whenever I need it. I will work closely with my colleagues both in campus and at the job. I will make sure that I achieve my MSN so that my long term goals can be achieved. Management of time. I will need to routinely use time well and ensure that I have not wasted any time on unnecessary activities. When I enroll for my masters, I will drop one job so that may concentrate more on my studies. Milestones for achieving the goals. Short term goals After completing my BSN degree. when I start working one well paying job Long-term goals when I become the head nurse of a National hospital When I build my own house. When I move out of my neighborhood into a better high class neighborhood. Hindrances Fear-this is one of the barriers that may prevent me from achieving the goals. This may be fear of not fairing well in my BSN which may inurn inhibit me from enrolling for my MSN. I am also afraid that my application for masters may be declined. I plan to work hard to ensure that such an occurrence will not happen. Unsupportive people-I have many friends and relatives who do not have the level of education that I have. They usually discourage me a lot and tell me to stop harassing myself with books and that I have two jobs. I plan to keep them off and to those that I cannot; I will simply ignore and /or assume them. Conclusion Personal commitment and dedication will be required to achieve the above goals. I will have to work with other people closely to achieve my long term and short term goals. This is because no man is an island. I will avoid negative thinking completely and work on being optimistic and motivated. I must have a strong drive and belief that I will achieve these goals. Though I have not stated a particular deadline, I plan to attain these goals in stages and to finally achieve my long term goals within the next 5years.i will also trust in God and pray unto him to make my plans come into fulfillment. Recommendations A personal goal plan should be realistic and attainable. There is need for each and every person to write up a personal goal plan. This will help one know what he is aiming in life and also what one has achieved so far. Goals may change and therefore one need to critically think what he/she wants in life before listing down the goals. Even after there is a change in goals one should not see him/herself as a failure. In that case, one should write up new goals and aim to achieve them. Change of short term goals does not necessarily mean a change in the long-term goals.Ã References Chapman, A. (2007). Goal Planning Templates for Personal and Organizational Aims. Retrieved February 09 http://www.businessballs.com/goal_planning.htm Mind tools ltd (2010).Essential Skills For an Excellent Career. Retrieved 09 February http://www.mindtools.com/ Peterson, D. (2008). How To Write SMAART Goals and Objectives. Retrieved February 09 http://adulted.about.com/od/personaldevelopment/ht/smaartgoals.htm Johansen, K. (1996). The Business Focus of HRD Leaders. Paper presented at the 1996 Academy of Human Resource Development Conference held in Minneapolis in February, 1996. Legge, M. Career tools retrieved February 4, 2010 from http://www.coaching-life.co.uk/career/index.html Rouda, H. Kusy, M. (1995) Career Development.Tappi Journal.
Wednesday, November 13, 2019
Security Risk Management SRM and Auditing Essay -- essays research pap
Abstract The term ââ¬Å"be preparedâ⬠applies especially well to todayââ¬â¢s business environment, where enterprises across all industries and locations are challenged by a volatile, increasingly unpredictable world. In addition to protecting their internal resources, organizations must consider the security and well-being of their employees, partners, suppliers and customers, as well as the reliability of the web of networks and systems on which most now depend. Stop Managing Security. Start Managing Risk. The way forward lays in a security risk management (SRM) approach that protects your company from the most severe threats to critical IT systems and operational processes. SRM helps your organization understand its assets and analyze the vulnerabilities it must address. Security risk management also facilitates internal and external compliance initiatives. It enables your organization to enforce policies that relate to the integrity of customer data, the configuration of corporate applications and databases, and the accuracy of financial reports. Companies that take a systematic approach to SRM reap additional benefits: operational efficiencies that lead to better management of resources and reduced costs. It's up to all the parties involved in the IT operations and security mission to demonstrate that they can take on the demands of this new challenge. Security is a wide concept, it is a separated subject with its own theories, "which focus on the process of attack and on preventing, detecting and recovering from attacks" (William 1996). Certainly, these processes should be well organized in coping with the complex system issues. A coherent approach should be taken, which builds on established security standards, procedu... ...om norm', Network World Canada, Jun 24, Vol. 15, Is. 12, pp1-10, Gulati R, 1999, 'Network location and learning: the influence of network resources and firm capabilities on alliance formation', Strategic Management Journal, Vol. 20, Is. 5, May, pp 397-399 Osborne, Keith (1998), 'Auditing the IT Security Function', Computers &, Security, Vol. 17, NO.1, pp35-39. Hampton D K, Peter R &, Walker H T D, 1996, Relationship-Based Procurement strategies for The 21st Century, Vis, Canberra. Johnson, Jim (1995), 'CHAOS: The Dollar Drain of IT Project Failures', Applied Development Trend Oââ¬â¢Brien, James and Marakas, George (2007) Introduction to Information Systems, 13th ed. McGraw-Hill William C &, Dennis L &, Michael S (1996), Information Security Handbook, NY: MacMillian Press LTD Gladstone D, 1988, Venture Capital Investing, Prentice Hall, New Jersey.
Monday, November 11, 2019
My Own Performance Essay
During the course of the project, I feel that I have worked well independently to produce an excellent set of products. I found it fairly challenging at times but I think that I have put in a lot of effort and work into creating products that are of a high quality. I made sure to listen well in lessons so I could fully understand the tasks, and I focused hard when creating the products to ensure that they would be of a high standard. For me, time management was the key to having a successful project, so in lessons I made sure that I worked quickly and effectively. However, this meant that some of the products were rushed so I spent a lot of my time improving them. Even though it allowed me to improve the products and make them as good as possible, other areas in the project such as the product evaluations, were rushed. I also had to prioritise the project above my other subjects, so I had to put a lot of hard work into making sure the project was satisfactory, whilst still completing homework for other subjects. One thing that the project has helped me with is time management. I spent a lot of time improving products and this left little time for improving my evaluations, and this is an area I could focus on if I did the project again. Personally, I believe that if I had created a plan with a list of tasks and deadlines for them, I think the project I have produced would be much better and all the areas wouldââ¬â¢ve been covered accurately. Upon completion of the project, my time management skills have improved significantly and I am more likely to complete homework on time in my other subjects. Without a doubt, my test user, Julie Bircham, has been invaluable to me during the project. She has given me some outstanding feedback, and her comments have influenced me to improve my products, come up with new ideas and make decisions. Having a test user was a great thing to have because without her opinion, I think that the products I have created would be of a lower quality than what they are now. The comments that Julie gave to me assured me that my project was good, and were extremely useful to me when creating evaluations of products. I think that if I had to complete a similar project again, I would ask more people for test user feedback, because it would be good to get varying opinions as opposed to the same person all the time.
Friday, November 8, 2019
Leadership Values and Ethics
Leadership Values and Ethics Introduction Generally, all organizations have a code of ethics that spells out how they should carry out transactions within the business environment. However, some of these well-written documents are just but public relations efforts put by the management to present themselves positively to the public. Advertising We will write a custom essay sample on Leadership Values and Ethics specifically for you for only $16.05 $11/page Learn More This can be attested by the many times leaders in those organizations act contrary to the ethical standards as spelled out in their code of ethics. Although egocentrism may be the main reason for almost all unethical behaviors, power possessed by the leaders and expectations is the fuel that facilitates the unethical behavior. Such misuse of power contributes significantly to loss of trust on the leader by his followers. Description of the Organization Riverbank Credit is a microfinance institution found in the capital cit y of Kenya ââ¬â Nairobi, a country in East Africa. It began as a self-help group in 2002 with only seven members. At that time, it gave out loans to its members without tangible security but based on the borrowerââ¬â¢s character and cash flow of the business that is to be funded. However, as members increased it was no longer effective to use such terms in giving out loans. Therefore the institution was registered into a SACCO in 2009 and it has grown to have a membership of over 6000. The SACCO currently targets the low and middle-income families with a promise to empower them economically as spelled out in its vision and mission. Ethical challenge of the organization The management is mainly faced by dishonesty whereby it has in many occasions failed to keep the promises it gave to either its workers or clients.Advertising Looking for essay on ethics? Let's see if we can help you! Get your first paper with 15% OFF Learn More Dishonesty to clients When the SACCO is marketing its loan products, it makes its clients to believe that no tangible security is attached to the loan they secure. However when the client defaults, even for a short period, the company will be quick to seize some of the clientââ¬â¢s property. Dishonesty to employees The employees have been short-changed in many occasions in their remuneration whereby some deductions are done based on unfounded claims of penalties. Therefore, employees end up with less pay than was initially agreed. Secondly, the management uses deceptive information to attract employees to the organization. For instance, advertising some posts yet when the employees apply they are posted to very different posts with a promise to give them their preferred post after some time, a promise that will never be fulfilled. Effects of the managementââ¬â¢s unethical behavior Strategy recommendations of overcoming the challenge Train their marketers to be able to present the benefits of their loan products so that the issue of security will not discourage clients. This will help them to explain truly the penalties that face the client incase he/she defaults. Carry out a market research to find out the priority needs of the loan customers, therefore they will be able to serve those priority needs profitably. Cary out an internal research to determine the priority needs of the organization in terms of human resources. As a result, the organization will be able to advertise specific vacancies for the most needed personnel hence reducing remuneration expenses. This is because the company will have the minimum number of employees it needs and be able to pay them adequately. The company can develop a human resources plan through which it will attract college graduates and develop them to fit into the organizationââ¬â¢s strategy. Such employees demand a relatively low starting salary and can grow in to the companyââ¬â¢s system as they have not worked anywhere else.
Wednesday, November 6, 2019
Compare contrast the concepts of equal opportunities and diversity
Compare contrast the concepts of equal opportunities and diversity Compare & contrast the concepts of equal opportunities and diversity management ââ¬â Essay Example Comparison and contrast of the concepts of ââ¬Ëequal opportunitiesââ¬â¢ and ââ¬Ëdiversity managementââ¬â¢ Introduction Diversity management refers to a methodical approach that many organizations use to recruit and maintain employees from varied human backgrounds. This notion of diversity originated from the United States. The worry of managing diversity cropped up due to the escalating demographic difficulty in the market. This concept further spread to the UK in the mid 1990s where the British found it crucial in their businesses. Currently, most UK organizations have embraced the diversity management model over the equality opportunities theory in their organizational planning (Greene 2009, p.159). This essay will compare both the equal opportunity and diversity management approaches and analyze whether the latter model is a unique method of management or a means, which weakens the equal opportunities theory in the UK. Comparison of the concepts of ââ¬Ëequal opportunitiesââ¬â¢ and ââ¬Ëdiversity managementââ¬â¢ In order to compare the two approaches, two vital areas are considered. First is the emphasis of action; equal opportunity approach mainly focuses on group discrimination and group creativity and thin optimist knowledge foundation is its building block. On the other hand, diversity management theory emphasises on the growth of all people, worldwide initiatives and extensive knowledge foundation reinforces it tremendously (Pitts 2009, p.328). From the B&Q business case for diversity, we can deduce that B&Q developed worldwide initiatives starting as a small store in 1969 and later expanding worldwide to France, Taiwan and China. When B&Q experienced a drop in the housing market in 2007-2009, its main plans aimed at doubling the profits and strong emphasis on people. This is in accordance to the diversity management objectives on growth of people. Secondly, there is the level of incorporation. Equal opportunity tends to be operational and concerned with the process and can be influenced externally by low buy-in. Conversely, diversity management is strategic, worried of outcomes and can be internalized by all (Girling 2000, p.419). The expansion of B&Q into Chinese market was done through a strategy of vertical integration. It is also concerned with the outcome of employing old people on their customers. Contrast of the concepts of ââ¬Ëequal opportunitiesââ¬â¢ and ââ¬Ëdiversity managementââ¬â¢ Diversity management focuses at encouraging employees to bring their ultimate potential to the organization as a result of their differences contrary to equality whereby discrimination is rampant. B&Q took the time to sort out problems associated with older employees instead of discriminating them. The major emphasis of equal opportunities concept majorly deals with the human resource departments, but diversity management focuses on all the workers notably managers in the organization (Pitts 2009, p.328). From the B&Q case, one can note that the company focuses on the workers in addressing the labour shortages. Their policy proposed at targeting old people to implement their strategies, as opposed to the equal opportunities which focus on human resource departments. Conclusion The normal equal opportunity approach has its strong foundations in the archaic approaches of labour management. However, management diversity focuses on the business desire, with comprehensive policies including change of tradition. It also includes personal mentoring so as to enhance the work surroundings. The Human resource management emphasizes the responsibility of the each person, the significance of involvement and dedication that the diversity theory seems to be contented. References List Girling, S. (2000). What is managing diversity and why does it? Peer reviewed articles 3(4), pp. 419-433. Greene, G. (2009). The costs and opportunities of doing, Human Resource Management Journal 19(2), pp. 159ââ¬â175. Pitts, D. (2009). Diversity Management, Job Satisfaction, and Performance: Evidence from U.S. Federal Agencies, Public Administration Review 69(2), pp. 328-338.
Monday, November 4, 2019
Maternal stress as a potential risk factor for having an offspring Research Proposal
Maternal stress as a potential risk factor for having an offspring with a ventricular septal defect - Research Proposal Example ency, misalignment or failure of fusion of the components of the interventricular septum, viz., endocardial cushions, aorticopulmonary septum and the muscular part of the septum, is the primary cause of the ventricular septal defects (Shinebourne et al, 2006). A hole or complete absence of the septum allows the blood to mix in the ventricles, which is supplied to the lungs as well as the rest of the body giving rise to symptoms like ââ¬Ëblue babiesââ¬â¢. Soto et al (1980) gave an objective classification of the ventricular septal defects (VSD). On the basis of angiograms of 220 children with VSD, they observed that the defects in the septum could present with the following morphologies - perimembranous defects; muscular defects and subarterial infundibular defects. Perimembranous defects as well as the muscular defects were further divided into three sub-groups each. A stressful life of the mother has been studied as a risk factor for a number of congenital malformation in the offspring, e.g. orofacial cleft (Montenegro et al, 1995), neural tube defects (Carmichael and Shaw, 2000) and conotruncal heart defects (Suarez, 2003). Carmichael et al (2007) have conducted a comprehensive population based case-control study involving 1355 mothers and calculated a ââ¬Ëstressful life event scoreââ¬â¢ based on exposure to 18 possible stress-events and its association with congenital birth defects. Their results showed that a 3-point increase in the stress score increases the odds-ratio of a birth defect to 1.45 ( C.I. 1.03-2.06) and the risk is further aggravated to O.R. of 2.35 (CI = 1.47 ââ¬â 3.77), if the mother is not taking vitamin (folic acid) supplement during early pregnancy. Hansen et al (2000), in a rare 12 year prospective study with a 16 months retrospective component, reported an increased incidence of cranial-neural-crest malformatio ns as well as other congenital malformations in children born to mothers exposed to severe life events like death, hospitalization for
Saturday, November 2, 2019
Product Development of Subaru Assignment Example | Topics and Well Written Essays - 250 words
Product Development of Subaru - Assignment Example It is evidently clear from the discussion that the changing trends have affected Subaru due to changes in demand for cars. The demand for the SUVs increased in the last decade while there was a decrease in the demand for small cars. Such changes in consumer behavior affect the sales performance of the products delivered to the market. The success of any new product is based on the ability to resonate with the customers which are a plus if achieved. The change in the behavior of the customer must be reciprocated with product change or improvement. The company has invested in massive customer demand research with the focus being on the preferences of the customers especially to change in design and performance of the product. The success of the new approach is evident in the success achieved in the utility vehicles developed after the research. In the modern market, the customer is king as such the company must engage research for success to be achieved. The approach of Subaru in resea rch and development has increased product performance.
Thursday, October 31, 2019
How telecommuting can negatively impact innovation at work Essay
How telecommuting can negatively impact innovation at work - Essay Example As Gajendran & Harrison (2007), points out, telecommuting minimizes feedback, coordination, and supervision. One of these alterations is how employees are supervised. For instance, telecommuting removes the employee from the viewing area of the supervisor and impedes the supervisor from being able to observe the performance of the employers directly. For another thing, the employeeââ¬â¢s dependence on the supervisor is reduced, employees will have to work out more inventiveness and might have to make extra decisions on their own, because a supervisor will not be available to guide them stage by stage. This can bring effects to the organization whenever employees come up with bad decisions. Moreover, telecommuting reduces in-person contacts if your clienteles are adapted to high-level direct contact with the workers that handle their activities. Additionally, telecommuting reduces the workforce in the office, and this leads to stress in the non-commuting employees. Turetken et al. (2011), states that those workers that stay in the offices tend to feel left out of the advantages of telecommuting, such as flexible hours and feel bitter that their colleagues have the choice of working in a more relaxed place. Also, if there is no update on the communication systems of the organization to replicate a disseminated workforce, the non-telecommuting staff might experience an amplified workload and the weight of the client communication problem. Telecommuters might have a difficult time building and retaining relationships with their co-workers, which might interfere with the overall job satisfaction and productivity. Since relations often lead to confidence and operational collaboration, telecommuting can deteriorate the complete atmosphere. On the other hand, telecommuting can impair teamwork. Workers who usually work together phy sically will require ways to present and review work, specifically on a casual level. Therefore, there might be a depression in productivity
Tuesday, October 29, 2019
Being on time Essay Example for Free
Being on time Essay One of my pet peeves is people who arenââ¬â¢t on time for things. Just how much this upsets me was brought home to me twice today, and I decided it was time to rant about it. The first was a meeting I was supposed to have with the director of a local non-profit organization. The plan was that he would give me a call ââ¬Å"before noonâ⬠, to arrange a meeting shortly after noon. I was offering to put some scripts together on their website so they could post news more easily so people would know whatââ¬â¢s up with this organization. Off the top of my head, Iââ¬â¢d guess it was an offer of about a thousand dollar donation of services. He finally called at 12:30, calling my cell-phone (after Iââ¬â¢d given him my home number, saying that was the best way to reach me), leaving a message saying weââ¬â¢d have to reschedule. I left for lunch and a walk to clear my head at 12:45, and finally got the message at 2:45 when I got home and wondered if maybe heââ¬â¢d called the cell-phone. At this point, I donââ¬â¢t know if Iââ¬â¢m even going to bother trying again. Apparently my offer of services isnââ¬â¢t worth enough for him to call me when he said he was going to, which makes me wonder why I should bother helping out. The second was the president of a company for which we did some web design work. He was impressed with our work, and asked if we might want to put in a bid for some future work. The problem is that the person we had to work with at that company, ââ¬Å"marketing guyâ⬠, had blown off every single in-person meeting weââ¬â¢d scheduled during the previous project, and had been late for numerous phone calls weââ¬â¢d also scheduled (about a quarter of the final cost to the client was time we spent waiting for marketing guy, rather than doing productive work). I replied that weââ¬â¢d be interested in looking at the work, as long as marketing guy wasnââ¬â¢t involved. And Iââ¬â¢ll stick by that. I donââ¬â¢t think thereââ¬â¢s enough money to convince me to work with marketing guy again. The third event (a couple days ago) is a company Iââ¬â¢m contracting at. At this company, thereââ¬â¢s a regularly scheduled weekly meeting. It happens every week unless people decide there isnââ¬â¢t enough to talk about and we cancel the meeting. One of the team members has not been on time for the meeting that I can remember. It bugs me enough that even though this is the client providing most of my income at the moment, I think about simply walking away from the contract almost every day. So why do I feel this strongly about being on time? Well, most of it has to do with the saying ââ¬Å"A Manââ¬â¢s Word is His Bond.â⬠If you tell someone youââ¬â¢re going to do something, then you do it. If you donââ¬â¢t, youââ¬â¢d better give notice ahead of time, and have a pretty good reason. But another part of it is respect. When schedule a meeting, Iââ¬â¢m making a commitment to be there on time. When someone else is late to the meeting, I get the feeling that they figure theyââ¬â¢ve got something more important than my time. ââ¬Å"Sorry Iââ¬â¢m late, but traffic was brutalâ⬠is an excuse I hear all the time. Well, I had to get to the meeting through the same traffic, and I was on-time. If Iââ¬â¢ve got a meeting in the morning, Iââ¬â¢ll check the traffic reports or look out the window and make sure I leave early enough to get to the meeting. I respect the other people at the meeting enough that Iââ¬â¢m not going to waste their time by being late. I just realized that this also applies to monetary issues. Iââ¬â¢ve had clients who never pay on time. They agree in a contract to pay my invoices net-30 and then checks arrive like clockwork 45-60 days after the invoice. I wonââ¬â¢t work with that sort of client anymore. Iââ¬â¢ve got yet another job that I put in a bid on yesterday, but Iââ¬â¢ve heard through the grapevine that this client habitually pays late. When we meet to discuss terms, Iââ¬â¢m going to make it very clear that late payment on their part will be considered breach of contract. Fuck it. Itââ¬â¢s not worth my time to try and wheedle payment out of them, so if they donââ¬â¢t pay, work is stopping, and Iââ¬â¢ll hand the collections over to the lawyer. It may cost me the job, but at least itââ¬â¢ll keep me from getting upset with the client. And I think thatââ¬â¢s got to be my long-term approach. If a clientââ¬â¢s not willing to honor their commitments, whether itââ¬â¢s showing up on time for a meeting, or getting a check in the mail, Iââ¬â¢m not sure why I would want to work for them. I donââ¬â¢t need the headaches. Now I just have to figure out how to deal with the current client. Maybe changing the meeting to the afternoon will be the answer.
Saturday, October 26, 2019
Analysing the change in the role of the management accountant
Analysing the change in the role of the management accountant This work is focused on critically evaluating the tenacity of the change in the role of the management accountant from traditional accounting functions to that of a strategic planner and business partner. The work of Johnson and Kaplan (1987), titled Relevance lost has prompted a drill-down on this research area. Though most of the researchers agree to the changing role of the management accountant (Burns and Baldvinsdottir, 2005; Cooper and Dart 2009; Allot 2000; Chenhall and Langfield-Smith2007; Siegel1999; Kerby and Romine 2005; Vaivio1999; Ittner and Lacker2001; Ax and Bjornenak 2007;Bhimani 2006;Roslender and Hart 2002). The importance the traditional role still remains vital to others, and should serve to complement the new techniques or the change. (Bromwich and Bhimani 1998; Burns et al. 1999). Others are of the view that history is still a relevant part of the future or the changing trend. (Fleischman and Funnell 2006; Luft 1997;Beaman and Richardson2007).The type of organization as well as the management may also determine the nature of change. Yazdifar and Tsamenyi(2005). This change does not take the same form in organizations, but differs in pattern. Sulaiman and Mitchell (2005). With the present economic miasma, some researchers are even advocating a return to the old ways: the traditional role, (Baldvinsdottir et al (2009). The first section of this work will therefore review these views presented and try to draw a comparison between these views to see if the role of the management accountant has actually changed and to what extent. This will be done drawing support from literatures. It will immediately be followed with some of the new roles the management accountant is taking up in organizations. Thereafter the position of traditional accounting practice in this new trend of events will be discussed. This will enable us to know where to place the traditional accounting role, whether it has lost its usefulness and should be totally discarded or should serve to compliment the new roles. Next to that, some of the new techniques in management accounting that organizations are adopting, the factors that are driving the change in role as well as their significance to the new role will be discussed. Conclusions will then be drawn as to the management accountants roles change. The changing role of the management accountant. Johnson and Kaplan (1987) are deemed to have set the sail in this argument with their book titled Relevance lost: the rise and fall of management accounting. These strong terms used by them has prompted or necessitated a lot of research work in this direction. They argue that the existing form of management accounting lacked the know-how to meet up with the dynamic business environment. Their argument was supported by citing technological advancements, information technology, as well as global and domestic competition as reasons making the existing practices inadequate. According to an article published in the Journal of Accountancy (Most Companies Want Their CPAs to Be Business Strategists, Survey Says, 1996), much more is now being demanded of the management accountants within organizations. Their jobs are going beyond the preparation of financial statements as explanations and interpretation are now required of them of the information they provide. The management accountant is accordingly a high-level decision support specialist. Kerby and Romine (2005) argue that for management accountants to remain a relevant part of their organizations, there must be a change in emphasis from the traditional accounting practices which involves the counting, analysis, interpretation and presentation of financial information. They advocate that the management accountant should be versed with knowledge about changes affecting the business of his organization and imbibe qualities that would enable them function as full-fledged business partners. Smith (2007) opined that the focus of the management accountant within organizations is now shifting to the external environment. That the management accountant is no more uniformed of what happens externally to his organization, He now looks both inwards and outwards. Cooper and Dart (2009), give support to this view that, management accountants are moving from being information providers to supporting the decision making. Siegel (1999), noted that management accountants were before now not involved in the actual decision-making process, but acted in support of the decision makers and later got informed of facts. But the role of the management accountant had changed and greater part of their time was being spent as internal consultants or business analyst within their companies. Like most of the other writers he attributes this changing role to the advancement in technology which he states has freed the management accountant from what he describes as mechanical accounting. He stated that the new role of the management accountant now involves a lot of direct contacts with people throughout their organizations, and that they are more involved in decision making and cross-functional teams. This he termed evolution from serving internal customers to being business partners. The management accountant as strategic planner and business partner. The central message of this work has been on the management accountant assuming the role of strategic planner and business partner as opposed to the traditional role of corporate cop and bean counter. The management accountants role has evolved and is shaping up into a strategic financial planner and manager of information. The management accountant is said to be having less to do with the routine accounting practice. (Siegel 2000, Cooper and Dart, 2009, Latshaw, A. and Choi, Y., 2000). New areas of focus of the management accountant include the development of financial plans, information technology systems management, helping in the formation of business objectives as well as monitoring results and keeping up with marketing objectives. Others are management and organization of workforce, playing advisory role in operational decisions, programmes and projects. (Feeney and Pierce, 2007). For the management accountant to function effectively as business partner, certain skills must be acquired. This will include the quality of analyzing and processing oral and numeric data into meaningful information. This should be buttressed by the ability to work effectively in a team. (Curruth, 2004) As business partner, the management accountant combines both the traditional role of protecting the assets of the business with a new role of analysis and participation in decision making in the business administration.(Kennedy and Sorensen, 2006). Caron (2006), outlined steps that should be taken for the management accountant to assume the position of a business partner. They include: Acting as operation and knowledge expert. He/she should be able to provide best practice information and strategic skills. Should be able to put to practice the knowledge acquired in developing strategic management plans. He/she should be able to mobilize the human resources at his disposal. He/she should be able to disseminate accounting information effectively. Management accounting the position of the traditional role. Although Johnson and Kaplan(1987) opined that the traditional accounting role of the management accountant had lost its value and have argued that it is no more relevant to the dynamism of todays world, not everyone believe their opinion is best for management accounting, and have thus expressed their reservations. (Bromich and Bhimani 1989; Burns et al 1999; Yazdifar and Tsamenyi 2005). Baldvinsdottir et al. (2009) are of the opinion that a return to the traditional or mechanical accounting methods is of great importance especially at this period of economic down-turn. They argue that although the hype about the changing role of the management accountant, a lot of the traditional accounting role has relatively remained the same over several decades. Luft (1997) is of the view that history serves as a platform for understanding the present; that the lapses of the present could actually be alleviated by referring back to history. Fleischman and Funnell (2006), while agreeing with Johnson and Kaplan, that it is important that management accounting reports provide management with information that will aid them in minimizing cost and improved productivity, argue that although these activities are forward looking, they have to be based on what they described as intimate dependence between the past and future. They insist this is necessary because of the uncertainties and instabilities associated with commercial environments, coupled with the intricatsies of management. That, management accountants in the course of trying to make the information they provide more useful to their organizations should bear in mind that this should be done in observation of necessary ethical issues. Beaman and Richardson (2007) found out in their research that accounting practices within organizations are being confined to the traditional role, instead of the expected role of decision support and problem solving. There has been the acknowledgment of the wide use of traditional accounting techniques in most organizations as opposed to the supposed expectation of radically new innovative accounting techniques being adopted by these organizations. ( Burns and Scapens, 2000). Emerging techniques in management accounting. Some relatively new trends/techniques have emerged with the aim of tackling the inadequacies of the traditional accounting methods. Some of them have been lauded as the new champions of management accounting solution providers in organizations. (Cooper and Kaplan, 1991). Although these techniques are highly praised, their adoption and implementation may not have been as widely accepted as the hype associated with them. (Collier and Gregory, 1995; Roslender and Hart, 2003). These techniques include: Activity based costing (ABC); The advent of ABC has changed the practice of cost allocation requiring that management accountants develop more analytical skill to tackle the complexities of allocating overheads to different cost objects using cost drivers. (Burns and Yazdifar, 2001; Byrne and Pierce, 2007; Anderson, 1995). ABC made the management accountant an essential part of the decision making process by focusing on pertinent information needed to improve firm performance financially and market wise. (Kennedy and Affleck-Graves, 2001). Kaplan and Anderson (2004) however noted that organizations have abandoned ABC because of its failure to capture the complex nature of their operations, the delays of implementation and the cost effect which are usually too expensive. Balanced scorecard (BSC): The balanced scorecard enables the management accountant to strategically measure performance and develop a framework for the strategic measurement and management systems (Kaplan and Norton, 2007). It changes emphasis from financial aspect to embracing customer, internal and as well as learning and growth factors of organizations. (Kaplan and Norton, 1996). This has altered the role of the management accountant placing him strategically as a decision support specialist. (Latshaw and Choi, 2002). BSCs are adopted by firms for strategic performance measurement, but the outcome of these measures is usually developed to embrace operational strategy, however it was noted that organizations often fail in trying to put BCS into a particular use (Wiersma, 2009). Atkinson (2006) noted that the BSC has been found deficient from empirical results of its benefits. Strategic management accounting: Strategic management accounting (SMA): SMA shifts the focus of management accountant to non-financial factors external to the organization. (Simmonds,1981). It demands that the management accountant be knowledgeable in topics like performance indicators development, value chain analysis as well as capacity cost management. It broadens the scope of the management accountant beyond the firm to strategizing for competitive market and opportunities. (Whiteley, 1995). SMA requires the management accountant as a member of the cross functional team which his role now embraces to bring to bear relevant information and expertise that will aid decision making. (Roslender and Hart, 2001). The management accountant now addresses the impact of other non-financial activities, the cost position of competitors, and evaluation of rival products and services. These activities have placed the management accountant in the significant role of strategic planner and business partner.(Whiteley, 1995; Langfi eld-Smith, 2008). However, Roslender and Hart (2003), noted that what constitutes strategic management accounting is still not clearly defined. Collier and Gregory, (1995) opined that the level of implementation of strategic management accounting may defer in different economies. That is, the economy determines the strategy and functionality of the management accountants. Enterprise resource planning (ERP): ERP requires the management accountant to have sound knowledge that will enable him to provide information that will technically meet the needs of the firm. It also demands that the MA be versed with knowledge of business functions related to production, marketing and information technology. For the management accountant to get going with all these functions, he needs to build a sound inter-personal and social skills. (Barton, 2009;Pierce and ODea, 2003). It may however reduce jobs, creating unemployment. Enterprise resource planning (ERP): enables the management accountant to track production by job, work center, and activity (Zimmerman, 2009:720). However, respondents to research carried out by Knnerley and Neely (2001) were not sure the introduction of ERP to their organizations had made any noticeable impact. Factors driving the change in the role of management accounting. The usefulness of management accounting has come under scrutiny following factors like: automation of factory processes and procedures, information technology, competition, and globalization, complexity of business among others. Some of these factors and their significance will be discussed briefly. Information Technology: (Carruth, 2004; Beaman and Richardson, 2007), noted that information technology has enabled management accountants to take more responsible roles in their organizations. The management accountant is now able to save time in his analysis and interpretation of information. The management accountant helps in presenting data in a form that makes them relevant and useful for managerial purpose. This involves strategizing and being involved in the decision making process. Granlund, M. and Malmi, T. (2002) It has changed the nature of information and placed decision making on information provided by the management accountant. (Atkinson et al. 1999). Automation; requires the management accountant to develop more analytical skills and to be able to provide such information that will enable firms take decisions and adopt such strategies that will help them stay in competition. (Kerremans et al., 1991). Automation is advantageous in lowering labour cost, but may create job losses. (Mantripragada and Sweeney, 1981). Other factors: Other notable factors driving the role change in management accounting include; the emphasis on quality, intellectual capital, more customer focused organizations, increase in overhead cost, less of direct labour cost, and priority on environmental and external issues. These factors have helped tailor the management accountants role to that of a strategic planner and a business partner. The management accountant now takes a more proactive role in knowing and providing solutions to strategic issues in his organization. The issue of competitive business environment which is closely related to globalization is another major factor affecting the way management accounting functions are handled in organizations. Conclusion Although there have been needs for the change in emphasis on the role of management accountant, this change has not been absolute. This is because the cost and complexity of applying these new techniques have made their adoption slow. The introduction of new techniques in management accounting and the impact of various factors have made the management accountant more focused on non-financial aspects of organizations and has widened the scope of activities external to the organization, making him a useful part of the decision making process. However recent issues following the economic downturn has suggested retention of part of the traditional role in combination with new techniques might be more useful. ( Balvinsdottir et al., July/Aug. 2009) Moreover, the importance of these new techniques and the benefit they provide to organizations cannot be overemphasized. These new innovations have made the management accountant more flexible, a solution provider and an important part of the organization as business partner and strategist, restoring relevance. (Johnson, 1992). It is noteworthy that though many are the advantages of implementing these new techniques, some organizations still stick to traditional accounting because it is less complex to implement, saving time.
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