Food Hygiene & Sanitation Essay

Only without oxygen at an ideal temperature 43? C c. Only with oxygen at an ideal temperature of 43? C d. Only without oxygen at an ideal temperature of 39? C 7. Which of the following groups of hazards are most likely to cause a foodborne disease outbreak? a. Bacteria and viruses b. Parasites and molds c. Vibrio spp. and Shigella spp. d. Chemical and physical hazards 8. Bacteria grow best within a narrow temperature range called the temperature danger zone. The temperature danger zone is between: a. -18? C and 104? C b. -8? C and 65? C c. 5? C and 60? C d. 5? C and 100? C . Bacteria that cause foodborne illness will only grow on foods that have pH at _____ or above and a water activity (AW) above____. a. 3. 2; 0. 85 b. 4. 6; 0. 85 c. 6. 5; 0. 80 d. 8. 0; 0. 75 10. Which of the following bacteria produce a toxin that is more likely to cause death if consumed? a. Campylobacter jejuni b. Clostridium botulinum c. Shiga-toxin producing Escheria coli d. Listeria monocytogenes 11. Some bac teria form spores to help them: a. Reproduce b. Move easily from one location to another c. Survive adverse environmental conditions d. Grow in high acidic foods 12. Which of the following is a histamine poisoning? a. Ciguatoxin b. Scombrotoxin c. Mycotoxin d. Paralytic Shellfish Poisoning (PSP) 13. Which of the following is not considered a potentially hazardous food group? a. Red meats b. Fish and shellfish c. Poultry and eggs d. Dried grains and spices 14. The most effective way to control the growth of bacteria in a food establishment is by controlling: a. Time and temperature b. pH and oxygen conditions c. Temperature and water activity d. Time and food availability 15. Food borne illness can caused by: a. Poor personal hygiene b. Cross contamination c. Temperature abuse d. All the above 16. Regarding food thermometers, which statement is false? a. Be calibrated b. Measure temperatures between 5? C and 57? C c. Measure temperatures between -18? C and 104? C d. Be approved for use in foods 17. Good personal hygiene includes a. Using hand sanitizers instead of washing hand b. Keeping hands and clothes clean and sanitary c. Wearing attractive uniforms d. Cleaning and sanitizing food-contact surfaces 18. Cross contamination is a term used to describe the transfer of a foodborne hazard from 1 food to another: a. By a food worker’s hand b. From a cutting board c. From a knife blade d. All of the above 19. After proper cooking, all foods that are to be held hot must be held at: a. 74? C or above b. 57? C or above c. Room temperature until served d. 49? C or above 20. Food workers should wash their hands after which of the following? a. Taking out the trash b. Touching their faces c. Handling raw food d. All of the above Section B (10 marks) Answer either True/ False. 1. The Hazard Analysis Critical Control Point System is only used to monitor food processing in manufacturing plants. () 2. Certification of food protection managers and workers refers to screening done for health problems. () 3. The term food establishment includes any site where food is processed, prepared, sold or served. () 4. Bacteria and viruses cause most foodborne illness. () 5. One of the potentially hazardous food is cut melons. () 6. There are two types of bacteria that are spore forming and non-spore forming. () 7. Clostridium botulinum cannot cause death. () 8. E. Coli can be found in the intestines of warm-blooded animals. () 9. Prevention of cross contamination can be done by keeping raw food and ready-to-eat food together during storage. ) 10. Bacteria take 25 minutes to multiply. () Section C (20 marks) Briefly explain on each answer. 1.

Macbeth the Play

Throughout the play Macbeth and Lady Macbeth together demonstrate how ambition can turn a loyal soldier into a bloodthirsty murderer with his scheming and devious wife turning weak and disturbed as ambition slowly destroys her. Macbeth’s ambition to become king of Scotland turn’s him independent and ruthless. â€Å"The dead butcher and fiend-like queen†, is an accurate description as this is all they amount to. At the start of the play Macbeth is a loyal soldier returning from the civil war. The witches tell Macbeth that he will become Thane of Glamis, Thane of Cawdor and King of Scotland.The witch’s prophecies make Macbeth ambitious and tap into pre-existing ambition. Macbeth believes these prophecies as the first of his prophecies has been fulfilled. Afterwards the second prophecy is carried out. Immediately Macbeth thinks of murdering King Duncan so the third of his prophecies will be fulfilled even though he is horrified by the idea. Lady Macbethâ€⠄¢s greed makes her determined the third prophecy will come true. But believes Macbeth is not capable of murdering Duncan but will provoke him. When Lady Macbeth hears the news that that Duncan is coming to visit she believes it is the ideal opportunity to kill Duncan.Lady Macbeth calls on the spirits of darkness and evil to replace her nurturing and feminine qualities with remorseless cruelty. Macbeth is appalled of the thought of killing his king and can think of many reasons for not going ahead with the murder. So Lady Macbeth manipulates him by accusing him of being a coward and unmanly, until he agrees to proceed with the murder. Lady Macbeth presents her plan that when Duncan’s servants are asleep, he will enter Duncan’s chamber and kill him. Macbeth carries out this murder so the third prophecies will be fulfilled.It is demonstrated that ambition and greed can influence Macbeth and Lady Macbeth to commit murder and therefore the description, â€Å"The dead butc her and fiend-like queen,† is accurate as this is all they amount to. Macbeth’s ambition to become king was a large sacrifice as he becomes a blood-thirsty murderer. After killing the king he begins to turn into the â€Å"dead butcher†. As Macbeth’s ambition leads Macbeth into committing these horrendous murders. After killing the king he also kills Duncan’s servants to make it seem as if they killed the king and so no one would suspect him. â€Å"O, yet I do repent me of my fury, that I did kill them.†Act 2, Scene 3 (page 95) Macbeth claiming he killed the servants in rage however he killed them as they would of suspected him. Macbeth continues his heartless murders by hiring murderers to kill Banquo and Fleance as Macbeth becomes obsessed with Banquo’s prophecies that he will be, â€Å"Lesser than Macbeth, and greater. † Macbeth convinces the murderers that Banquo is there enemy and deserves to be killed. Macbeth promises the murderers that he will remove them from the general list and place them on the special list to move them from a low class of society and put them in the high class.Macbeth’s ambition to become king was a large sacrifice as he becomes a blood-thirsty murderer. After killing the king he begins to turn into the â€Å"dead butcher†. As Macbeth’s ambition leads Macbeth into committing these horrendous murders. After killing the king he also kills Duncan’s servants to make it seem as if they killed the king and so no one would suspect him. â€Å"O, yet I do repent me of my fury, that I did kill them. † Act 2, Scene 3 (page 95) Macbeth claiming he killed the servants in rage however he killed them as they would of suspected him.Macbeth continues his heartless murders by hiring murderers to kill Banquo and Fleance as Macbeth becomes obsessed with Banquo’s prophecies that he will be, â€Å"Lesser than Macbeth, and greater. † Macbeth convinces the murderers that Banquo is there enemy and deserves to be killed. Machbeth promises the murderers that he will remove them from the general list and place them on the special list to move them from a low class of society and put them in the high class. Macbeth finally kills Macduffs family to get revenge as Macduff portrayed him by refusing to attend his banquet and leaving for England to seek military assistance to attack Macbeth.It is demonstrated that after killing the King Macbeth begins turning into a bloodthirsty murderer and therefore the description â€Å"the dead butcher† is an accurate description as this is all Macbeth amounts to. At the start of the play Lady Macbeth is devious and scheming, as she is determined Macbeth will become King but in the end Lady Macbeth is destroyed by ambition and greed as it turns her insane. Initiatly Lady Macbeth spurs Macbeth on as she believes Macbeth is not capable of murdering Duncan. Lady Macbeth plans Duncan’s murder and manipulates Macbeth into going ahead with it.However after the murder of Duncan Lady Macbeth becomes weak. Lady Macbeth is suffering from troubled sleep, nightmares, and loss of appetite. But hides the distress. But later on her guilt overpowers her and a doctor is employed to watch her. Lady Macbeth is hugely disturbed as she obsessed with washing her hands to clean the blood she sees and smells, speaks vivid recreations of the murders, sleepwalks and talks in her sleep. â€Å"This disease is beyond my practice. † Act 5, Scene 1 (page 213) The doctor cannot cure the mental disturbance and warns them he suspects she is suicidal.Lady Macbeth later on dies. It is demonstrated that ambition and greed turned Lady Macbeth from scheming and devious to weak and disturbed. The description â€Å"fiend-like queen,† is an accurate description as this is all Lady Macbeth amounts to. After the king’s murder Macbeth begins on the path to becoming the â€Å"dead butcherâ € . Ambition has turned him independent and ruthless. But this ambition destroys him as he becomes paranoid about anyone overthrowing him. Macbeth makes plans independently for Banquo and Fleance to be murdered and refuses to give Lady Macbeth any details.†Be innocent of the knowledge, dearest chuck, till thou appalled the deed.† Act 3, Scene 2 (page 129) Macbeth sends a third murderer to kill Banquo and Fleance as he no longer trusts anyone. Macbeth goes back to see the witches independently and demands that they answer his questions. The witches tell Macbeth to beware of Macduff; that he will not be killed of anyone born of woman; and he will be defeated only when the trees of Birnam wood move towards his castle. Macbeth decides to murder Macduff’s family to seek revenge as he has left for England.However soon after he becomes paranoid about anyone defeating him but the prophecies reassure him although everyone has deserted him. Macbeth’s arrogance con vinces him that he cannot be killed. However in the end Macduff explains that technically he was not born a woman as he was a caesarian. Macbeth realizes he is defeated but shows bravery as he refuses to surrender and will fight to his death. â€Å"Lay on, Macduff; And damn’d be him that first cries ‘Hold, enough! † Act 5, Scene 8 (page 249) It is demonstrated that Macbeth’s ambition to become king of Scotland turn’s him independent and ruthless.But this ambition destroys him as he becomes paranoid about anyone overthrowing him. â€Å"The dead butcher†, is an accurate description as this is all he amounts to. Together the Macbeth’s illustrate how ambition can a loyal soldier into a bloodthirsty murderer with his scheming and devious wife turning weak and disturbed as ambition slowly destroys her. Macbeth’s ambition to become king of Scotland turn’s him independent and ruthless. But in the end it is ambition destroys them both. â€Å"The dead butcher and fiend-like queen†, is an accurate description of Macbeth and Lady Macbeth as this is all they ever amount to.

Personal risk management plan

Risk and costs happen all the time in our lives. Everyone will encounter a variety of risks. A risk management plan is a process that identifies loss exposures faced by an organization and selects the most appropriate techniques for trading such exposures. The first step for all of the risk plans is identifying the loss exposures. The first kind of loss exposure I'm identifying is health loss exposures. This kind of loss exposure can be costly, such as disability, sickness or even premature death.The second loss exposure is property loss, such as pet damage for the apartment. I have a cat for which I have to pay a deposit for it to live in the apartment, but it may damage the apartment and that will cost me; it's a loss exposure. Loss of equipment can be a property loss such as a lost cell phone in class, a stolen Pad or a laptop left in the library. I lost my pod before and I know I will never get it back. Also, bank accounts or online accounts can be stolen or used by someone else. Car theft or a car accident can be accounted as a property loss.If the car gets stolen or if it gets into an accident, such as no fault, fault with property damage or fault with bodily injury, I won't have anything to drive. The third one, for me, is the foreign loss exposures. Because I'm from a foreign country, I have to travel to go back home so when I take the plane, some loss exposures exist, such as acts of terrorism on the plane or at the airport, accidents, and lost baggage in the airport with all my belongings inside. Sometimes, when I purchase plane tickets I also purchase the flight insurance to cover up the loss if anything happens.Also the currency lost exposures are also under the foreign loss exposures. For example, I bought Chinese currency when the exchange rate was 1 :8 and now the exchange rate change to 1:6, I lost part of my money because of the change of the currency in the market and the possibility that the rate may keep dropping throughout times. The fourth catalog I have is the crime exposures including robbery and fire damage. In addition to the big part of crime exposures, there are Internet and computer loss exposures and identify loss, such as losing your passport or ID card.The second step for a risk management plan is to analyze the loss exposures and he third step is to select an appropriate risk management technique for treating the loss exposure utilizing the risk management matrix. There are a number of changes of loss under the health loss exposure catalog. According to my insurance policy, sickness is identified as â€Å"Illness or disease which first manifests itself, is contracted or commences, and for which a licensed physician identified diagnosis is recorded during the period the Insured Person's coverage is in force†.The probability of me getting sick during the flu season is really high. I may have to go to the clinic to get reattempts and skip classes, which will cost me the chance to be in class and learn knowledge. For that circumstance, the loss frequency is low and the loss severity is not high, either. If I missed class while I was in the clinic, I could get an excuse for being sick. I could also ask my classmates for the notes and even email my professors to ask what I missed and study it by myself, after all.Depending on the risk management matrix in the case, my getting the flu fits the retention technique. But if I get a horrible virus from the flu that causes me to stay in the hospital and be absent or a few days, the loss severity will be higher because the cost of recovery will be higher and the cure time will be longer. In that case, I need the medical insurance that Marshall University requires all the international students to have. The medical expense benefits under the policy are the maximum benefit of $250,000 per injury and sickness with the deductible of $50 per policy year.The policy will pay 90% of the POP (preferred provider organization) allowance for covered m edical expenses incurred until an out of pocket maximum of $5,000 has been met; then 100% of POP allowance is paid thereafter, and the accidental death benefit is $1 5,000 per life. From the technique of risk management, we can tell this kind of loss with low loss frequency and high severity belongs to the insurance. The insurance company won't mind if it happened one time.Nonetheless, this kind of loss can be avoided easily, like keeping myself warm and washing my hands more often, not going out in the public so frequently during the flu season. Damage to my 2012 Mazda 3 because of a collision with another vehicle, nature, or another hazard would be handled through this risk management plan technique of insurance. My current auto policy has both the comprehensive coverage and collision coverage with a deductible set at $1,000 on each. Bodily injury liability of property damaging limit for each accident is $25,000; medical payments coverage for each person is $5,000.Uninsured motor vehicle coverage is If I get in an accident damaged the car and have to put it into the shop, I have the car rental and travel expenses coverage, and the insurance company will cover 80% of the rental for each day and $500 for each loss. Also the deductible is $400 on my car. Because I'm a new driver, in the case of an accident the loss severity is high. However, because I'm a new driver, I pay more attention to not cause an accident so the loss frequency is low. The appropriate risk management plan is insurance.Online and banking accounts can be hacked easily today, all of my information can be found online. Bank cards can be copied by online shopping; some websites reveal my payment information and a few days later I received a phone call from my bank telling me my card had been used on a few websites spending a mass of money on strange things. They thought is was identity theft so they froze my account and stopped the payments and also made a cancellation. Under this condition, l oss frequency is really high and the loss severity can be high as well, so the appropriate risk management technique is avoidance.A foreign loss exposure such as currency is a high chance of loss. When I first came to the Untied States, the exchange rate between dollars and Chinese Yuan was 1 to 8. 3, it meaning 1 dollar was worst 8 Yuan. My father bought at least $25,000 and wired it to my account when the rate was around 1:8. 3, but a short time after the read, the rate went down to 1:7. China's economy is growing, so fast that exchange rate is Just keeps dropping, so we lost some money Just because the currency rate was dropping and kept dropping.Using the risk management matrix, you can see the loss frequency is high because Chinese money is worth more value everyday and the loss severity is also high, so the best I can do it to avoidance the loss. So now my father only transfers little amounts of money to my account and puts the majority in the bank. Once I swipe the card in th e USA the bank exchanges the money with the rent exchange rate to avoid the loss exposure from the rate dropping. I currently reside in an apartment in Huntington and my rental office requires that everyone have to have renters insurance.According the text, I would have low frequency and high severity when dealing with rental insurance. My renters insurance is through my host family's homeowner's insurance policy, which is provided from State Farm. My current deductible is set at $1000 and the current policy has the following covers the following: Personal Property up to $20,000, Personal Liability for each occurrence p to $100,000, Medical Payments for each occurrence up to $1,000, Credit Card/ Bank Card and Forgery up to $1,000, Damage to Property of Others up to $1,000, Loss of Use (Actual Loss Sustained) up to $500.The current policy also has added on Endorsements, which included the following: Jewelry and Fur up to $1000, Silver/ Gold ware Theft up to $2,500, Business Property up to $1 ,500, Firearms up to $2,500, Home Computer up to $5,000, Fire Department Service Charge up to $500 When reviewing the risk management, I find out I don't really have a lot of protection insurance. When it is time for me to implement my plans by contacting insurance agencies and finding the best one to meet my needs.Then the step that I would take would be to go over all of my risk assessments every year to better insurance that I am getting the best deal. This would change if a major purchase occur, such as a child was born, or a newer car was purchased. My personal risk management will be easily assessed, because you continuously have to pay the bills on insurance and so you are reminded of it. However, it's important to reconsider your policies and needs, so that you can revise your policies correspondingly.

Distracted Driving in The United States Research Paper

Distracted Driving in The United States - Research Paper Example Various laws and legislations have been implemented in different states of US but this still remains an uphill task for the states. Various new recommendations and options are coming up in the shape of laws. Slowly and gradually this problem will be overcome by introducing safety measures and educating the youngsters. There have been incidents of mobile usage that resulted in loss of lives. There was a high school girl Alex Brown who lost her life to texting while driving. So her parents are eager to create awareness of texting while driving after losing their daughter. Her parents have made a website for educating people on distractions caused by texting while driving (â€Å"Remember Alex Brown foundation†). Chirping mobile phones are less expected to make flying dangerous. It endangers the lives of other onboard passengers. Comparatively danger is more on ground and these electronic devices have killed people on the roads. As per the department of transportation, chatting dr ivers are exposed four times to a crash. If we compare the reaction of an alcohol drunk driver with a driver using mobile phone then the distraction from a cell phone using driver slows and equals to a legally drunk individual (Carlson). Texting while driving is more dangerous than texting while driving. Looking down on any object or receiving and sending messages during driving is foolish. According to research carried out at Virginia Tech Institute, a driver takes his eyes off the road for approximately 5 seconds while sending or reading a text message. In this time, driver covers about length of a football field at 55 mph (Carlson). If we observe handling of mobile phone while driving then it is clear that it attracts total attention of drier. While reading text it catches visual attraction. Physical distraction is there when one is holding the phone in hand and mental distraction when concentrating on the material it shows on screen. So, it takes complete attention of the driver (Simon). Today the number one reason of auto accidents is distracted driving. The percentage has touched the alarming stage in recent past. Distracted driving has become the number one safety concern of road driving. Transportation secretary named distracted driving as â€Å"epidemic†. Now Toyota motors is spending about 50 million US dollars on research on issues associated with distracted driving. They named it as â€Å"growing cause of accidents.† National Highway Traffic Safety Administration (NHTSA) released some facts and figures at the end of conference which shows that more than 5800 people died and about 515000 were injured last year due to distracted driving. Other studies show that technological advancement has proven to be a major factor in traffic accidents (O’ Donnell). Statistics also show that texting has become the most accurate and very famous form of communication. People send or receive about 110 billion text messages per month. According to a survey, about 11 percent of teens have admitted the habit of texting during driving. Other reason for popularity of texting is that it is very short. That is why drivers believe it is the quickest form of communication from behind the wheels. Studies do not confirm this mind set rather it is proved that how exposed one is to accident while texting during driving. Even at slower speed the risk of accident is high (O’ Donnell). The Fatality Analysis Reporting System (FARS) has gathered data regarding

Government's Policies and Economic Development Essay

Government's Policies and Economic Development - Essay Example Problems faced by developing & transition economies, in which more markets are lacking, the markets that do exist may function less effectively, and information problems are more severe than in industrial countries simply because of the rapid change in the economic environment. While markets failures loom larger over this developing and transition economies, the capacity of the government to correct these market failures is often weaker. So the question arises is what should have been the role of the government in the past two decades. Assessing the appropriate role of the government requires the recognition of both the need for and the limitation of the government action. Successful governments have helped create markets such as bond and stock markets and long- term credit institution. They have established and enforced laws and regulations that have financial markets more stable and increased competition in all sectors. In many cases government has acted as a surrogate entrepreneur, encouraging the firms to enter the certain markets. Especially in export markets governments have provided firms with strong incentives. Some econometric evidences suggest that many of these interventions were quite effective. For instance, an analysis of the mild financial restraint evidenced in most East Asian economies suggest that it did lead to more rapid economic growth, but it can not be inferred that all governments are infallible. Even in the East Asian economies governments have made mistakes. The Japanese government for example initially prevented Honda from entering the automobile industry. Government cannot fix every problem. Government definitely has a plac e, but it should know its place. Economic growth in the last 20 years has shown a very clear decline in progress for some countries as compared with the previous two decades (1960 - 1980). The poorest group of countries went from a per capita GDP growth rate of 1.9 percent annually in 1960-80, to a decline of 0.5 percent per year (1980-2000). For the middle group (which includes mostly poor countries), there was a sharp decline from an annual per capita growth rate of 3.6 percent to just less than 1 percent Progress in education also slowed in the last two decades. The rate of growth of primary, secondary, and tertiary (post-secondary) school enrollment was slower for most groups of countries. There are some exceptions, but these tend to be concentrated among the better performing groups of countries. By almost every measure of education, including literacy rates, the middle and poorer performing groups saw less rapid progress in the period of globalization than in the prior two decades. The rate of growth of public spending on education, as a share of GDP, also slowed across many countries. Over the past few years the persistent economic crisis in Asia has called into question much of the received wisdom that liberalization has enhanced the economic contribution of international capital markets. The Asian crisis is but the most recent example of other similar episodes: the

Hypothesis Testing Essay Example | Topics and Well Written Essays - 250 words - 1

Hypothesis Testing - Essay Example These projections are based on the average marks for the whole class in which those parents get the insights of their students’ performance before, the results are out. Therefore, the null and alternative hypotheses may be stated as; From these two propositions, the first one (H0) is the null hypothesis while the H1 is the alternative hypothesis. Such an idea is based on the idea of probability and the rejecting the null hypothesis may be influenced by different factors (John, 2007). If the students do not revise well and cover the expected chapters, their performance will be adversely affected and the chances are high that they will not attain the mean mark of 50%. Therefore, under such circumstances the null hypothesis will be rejected and conclude that the mean mark was less than 50%. However, Type I error may occur whereby the H0 is rejected while the students had performed to the average mark. Such an idea may be caused by computational errors or using a poor approach (John, 2007). On the other hand, we could accept the H0 and conclude that the mean mark was on average of 50% when on reality the mean mark was less than 50%. Such an aspect allows the tutor to report a false result (John,

Comparing (FASB) Financial Accounting Standands Board vs. GASB Research Paper

Comparing (FASB) Financial Accounting Standands Board vs. GASB (Governmental Accounting Standards Board) - Research Paper Example ard is an autonomous body that works for the establishment and improvement of the financial reporting and accounting standards for the United States of America and its local governments. It was founded in 1984 through the agreement of Financial Accounting Foundation (FAF) along with other 10 national organizations as well as local government. It is recognized by the accounting industry and the government alike for being the source of Generally Accepted Accounting Principles (GAAP) for the local and federal government. (Board, 2010) It brings in to use the useful information for decision making for users of government while and issues communications and standards for guidance. Some of the government users of its information and standards are: Furthermore, the GASB provides services to educate the people involved in preparation of the financial statements, auditors and other users of the financial statements regarding the government requirements to be presented in the financial statements. The Governmental Accounting Standards Advisory Council also advices the GASB which constitutes of a group of 30-members that are chosen by the Financial Accounting Foundation Trustees which are characterize a variety of the GASB’s elements. Managerial costing must apply a foundation of recognition, accounting and calculation concepts as suitable for the purpose that it is intended. The information pertaining to costing which is build up for diverse purposes must be extracted from a source that is common and reports of the production must be reconcilable to one another. The costs of a particular item may be accounted for in different manner and can be analyzed and reported in different ways. The cost accounting principles suggest that managerial cost accounting must supply costing information utilizing a basis of recognition and measurement which is suitable for the intentional application of the information. In case when the cost and managerial cost accounting is employed

The Fashion Industry and the Role of the Media in Shapin Dissertation

The Fashion Industry and the Role of the Media in Shapin - Dissertation Example The study "The Fashion Industry and the Role of the Media in Shapin" concerns the fashion and media and analyzes the Changing Perception of a Woman’s Physical Image. After World War I, with the popularity of fashion magazines, print media, television and the internet, the popular media has presented the perceived ‘ideal’ image of a woman. This mostly unrealistic perception, being pushed on to the people, has had a negative effect on the women’s own perception of their physical image often putting health on a lower priority or even contradicting healthy routines in favor of attaining such physical attire. The complicated perceptions of one’s own physical image make one concerned about this aspect. Research on this self perception has found discontent among women showing their body dissatisfaction and at a higher rate than males. Such false projections, which have nothing to do with a real drive to get a better appearance, put individuals at a risk of disturbance and discontent. The idealized thinness and prejudiced height, hair and weight projected by the media as being ‘attractive’ influences the masses and makes women match those descriptions which is not only destruction of originality but also dangerous for health the way it gets commercialized, rather littered, and then picked by the adolescents. The wrong message of ‘standards for acceptability’ that the models from fashion industry and the media send do not actually define the beauty; in fact, the repeated pushing of such image on the women.... ? that the models from fashion industry and the media send do not actually define the beauty (Dittmar & Howard, 2004; Thompson & Stice, 2001); in fact, the repeated pushing of such image on the women population puts a conflict between the actual standards and the depicted standard making a woman choose to be unhealthy in order to achieve that standard (Dittmar & Howard, 2004, p. 478). This has been found in previous research to have direct proportion to the time of exposure to such commercial propaganda (Schooler et al. 2004). Many times, the sole purpose of such depictions and portrayal is to create an artificial need of the products, which are not actually needed, and then to sell them to that audience. 2.0 Purpose of research The purpose of this research is to evaluate the change in perception of a woman’s physical image in the eyes of the population in general and in the eyes of woman herself. Researching on why and how these perceptions have changed over this period of ti me, which can safely be regarded as an era of contemporary change in this respect, can provide us with useful results that actually provide some insight on how the fashion and show business industry has driven this. Addressing everlasting concern over weight and appearance in a non issue approach can help minimize the prejudice on being slimmer from as young as 6 years old (Striegel-Moore & Franko, 2002). The dissatisfaction, which is one of the major issues in a woman’s teenage due to perception of one’s own physical image (Schwitzer, Bergholz, Dore, & Salimi, 1998; Stice & Whitenton, 2002), is a topic that needs special attention to guard young girls from further worsening their health situation in fear of weight gain (Striegel-Moore & Franko, 2002; Field et al., 1999). What you think of

Activities to enhance learning Essay Example | Topics and Well Written Essays - 1500 words

Activities to enhance learning - Essay Example Technology can be used to enhance learning and education. Traditional classrooms are increasingly being replaced by virtual classrooms in the globalized education system. Some of the systems that can be used in the promotion of online learning include the use of the audience response systems and clickers. At the same time, advanced institutions are using simulation in the laboratories to prepare the students from the professional market experiences. Distance learning happens when the learner is separated from the teacher geographically and time-wise. According to instructional technology, distance learning is the process of extending resource sharing opportunities to other classrooms through the use of video and multimedia communications. This essay aims at having a creative look into the online activities that enhance student learning, assessment and engagement through critical thinking. These analytical suggestions can greatly improve the learning outcomes of the N534 course. The I nternet is one of the most important media when it comes to online learning environment and technology. Online learning especially in nursing is known to reduce time and space barriers in the process of learning. Online learning can be entirely electronic or a hybrid of learning environments. Hybrid learning tends to combine virtual learning strategies with face-to-face learning. The Internet is known to have introduced the concept of pluralisation of place. This means that persons and participate in multiple environments using a virtual atmosphere. In the case of online learning, the instructor is responsible for moderating and mentoring students. However, the students are expected to have a strong self-drive. The e-learning atmosphere is known to provide a platform for students’ discussions across the continents (Allen, 2007). Students in a nursing class can access online resources, share important documents through online applications and submit examination in the online c lassroom (Bonk & Zhang, 2008). Technology has allowed online students to interact with faculties and mentors. In the online learning environment, materials are presented through videotaping, audio taping, and links to websites. There are interactive websites designed to host online learning environments (Bonk & Zhang, 2008). In the case of learning environments, the interaction can be real-time, which is also known as synchronous, or asynchronous. Synchronous online interactions entail the use of chat room in the process of teaching (Allen, 2007). This involves typing. Asynchronous communication means leaving messages that others can read in their convenience (Shea-Schultz & Fogarty, 2002). In the online learning strategy, the entire programs and group courses are offered online. Online learners can attend virtual universities like California Virtual University. There are unique materials that serve as a means of promoting online learning and teaching. Successful learning must be as sessed on a regular basis. The method of learning has a great impact in the process of learning (Bonk & Zhang, 2008). The entire process and assessment of learning require substantial institutional and financial investment. Institutions must invest in faculty development, infrastructure, and equipment. Technology aided teaching strategies dramatically affect the way teaching and learning occurs. This challenges the traditional relationship between academic institutions and students. Students must be encouraged to participate in the learning process. This entails inviting them to speak in the classroom (Shea-Schultz & Fogarty, 2002). This learning strategy can have a profound effect if the teacher creates a safe environment for the students to learn. The teacher is expected to summarize discussion from time to time. This helps in highlighting key points and allows students to follow on the discussion (Allen, 2007). Th

Steganography Research Paper Example | Topics and Well Written Essays - 2750 words

Steganography - Research Paper Example The modern era of steganography is witnessed with the development of digital techniques in the late 20th century. Finally, the digital era of steganography is demonstrated to have greatly expanded the reach and complexity of these practices through visual, audio, and programming techniques. Table of Contents Introduction†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦....4 Background†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦...†¦.4 Modern Incarnations†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦9 Concerns with Ter rorist†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦....10 Miscellaneous Uses†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦12 Conclusion†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦13 References†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.14 Introduction Steganography is the art and science of constructing hidden me ssages in a way that nobody but the sender and receiver can sense its existence. While steganography was implemented to crucial importance in the 20th century, particularly in World War II, the process itself has been in practice since antiquity. Still, it wasn’t until the Renaissance period when steganography became a recognized term. In 1499 Johannes Trithemius wrote ‘Stegnographia: the art through which writing is hidden requiring recovery by the minds of men,’ a treatise on cryptography and steganography that was disguised as a book on magic (Sing, p. 10). Stenography takes on a variety of forms. Most prominently perhaps are forms of steganography that transfer one form of text to a cover-text. Still, steganography also includes messages that are transferred to images, articles, or even invisible ink. Steganography has often been confused with cryptography. The difference between these two forms, however, is that steganography is the concealment of a message, whereas cryptography is the writing of a message into code (Murphy, p. iv). The obvious advantage of steganography over cryptography is that the latter, because of its eccentric style, draws attention to its existence; conversely steganography is a more subtle form of communication. Steganography is an expansive discipline that throughout history has made a considerable impact on the world. This research essay examines the history of steganography, its various uses and dimensions, and a variety of ways that it has been enhanced over the years. Background As noted the earliest use of the term steganography was implemented by Johannes Trithemius. Trithemius was a German Abbot who lived between 1462 and 1516. His text ‘Stegnographia: the art through which writing is hidden requiring recovery by the minds of men’ was a three part tome. The first two parts are today recognized as some of the earliest books written on cryptography. The third part is ostensibly a book written on occult astrology. This third book contains a number of obscure tables containing numbers. In the late 20th century two researchers at the University of Pittsburgh – Thomas Ernst and Jim Reeds – became convinced that these tables of numbers were actually secret code. They began researching the text and uncovered a number of hidden phrases.

The effect of mohammed ali on Arabic culture in Egypt i mean how Dissertation

The effect of mohammed ali on Arabic culture in Egypt i mean how mohammed ali make modern egypt education scholarships , - Dissertation Example Research Methodology Why Muhammad Ali? As Viceroy (alternately Wali, Khedive or Pasha) of Egypt 125 years earlier had a revolutionary impact on Egyptian society, politics and culture. He also established a dynasty in 1805 that would last for almost 150 years: A dynasty that would only end with the Egyptian revolution and establishment of a Republic in 1953. (Dodwell, 1977, passim.) The following discussion will focus on the first Muhammad Ali and his impact on Egypt and Egyptian development. Initially, a brief biography of the Viceroy will be presented. The body of the discussion will focus on his reforms to various aspects of Egyptian life such as the army, academia and administration. The concluding section of this discussion will assess the impact of these changes and their importance. Biography Muhammad Ali was born in 1769, in the Ottoman province of Kavala, which was located in present-day Greece. According to Encyclop?dia Britannica online his â€Å"ethnic background is unkno wn, though he may have been an Albanian and was certainly a Muslim and an Ottoman subject.†(n. d.) Historian Afaf Lutfi Al-Sayyid Marsot, argues that even his birthday is unknown and suggests that 1770 was his actual date of birth. He also argues that Muhammad Ali was not Albanian but Kurdish. (1984, pp 24-25) His father was a military leader for the governor of Kavala. Muhammad Ali sustained a rumour that his father died when he was very young and thenceforward the young man was raised by the governor.(Encyclop?dia Britannica online, n. d.) Again, Marsot disputes this tale and asserts that his father did not die until Muhammad Ali was a married man of 20. (1984, p. 25) Details are sketchy but he followed in his father's footsteps in the military while also dabbling in trading and in 1787 he married his first wife, a relative of the governor. (Encyclop?dia Britannica online, n. d.) The various versions of Muhammad Ali's early life are complex and contradictory. However, this p roposal and the subsequent dissertation will focus on his life after 1801 and his impact on Egyptian politics, culture and society. Therefore, these specific historical questions do not have a major impact on this discussion. However, these disputes do clearly establish that the historical record of Muhammad Ali (as it is present in both primary and secondary sources) must be closely assessed for veracity and accuracy. What is clear and undisputed is military experience and connections to the government led to his being dispatched in 1801 as an officer in a force of Albanians sent to Egypt by the Sultan to drive out the French, who had invaded the Ottoman province three years earlier. He was to succeed in a manner that far exceeded the Sultan's expectations or desire. Napolean and Muhammad Ali The French invasion of Egypt in 1798 by Napoleon Bonaparte's Army of Italy had numerous motivations. Personally and politically, his eye on control of all of France, Napoleon hoped to enhance his popularity and prestige. Further, he was accompanied by an army of scholars who were assigned to explore and document Egypt's natural and ancient history. The French were also exploring the possibility of constructing a 'Suez' canal to facilitate destruction of Great Britain's hold over India (Harten, 2003). Eventually, the British defeated the French in Egypt, but themselves evacuated in 1803 once the Napoleonic threat was eliminated. Muhammad Ali remained and and a

Article Analysis Essay Example for Free

Article Analysis Essay Write a short, clear summary of the article: The article argues that the West should apply economic sanctions coupled with security pressure in order to prevent Iran from further development of its nuclear program. The author believes that sanctions would work better than incentives through not providing rewards for inappropriate behavior. The author concludes that, in case sanctions fail, preemptive strike is not the best solution, but it is more preferable to the situation in which Iran acquires nuclear weapons. What is the context of the article? The article, published in winter 2007 issue of Middle East Quarterly, appeared in the midst of the heated debate on the possible measures used to prevent Iran from developing its nuclear program. At that time, several approaches were on the table (e.g. American, European, and Russian suggestions), and an unbiased analysis of the projected effectiveness of each approach was highly needed. What seems to be the author’s purpose? The author’s purpose is to present his stance on the situation in Iran and explicate the rationale behind the beliefs he holds concerning this matter. He also aims to persuade audience of the necessity to adopt the suggested approach. In what type of publication did this appear? Describe it. The article appeared in Middle East Quarterly. It is quarterly journal devoted on Middle Eastern affairs. The publication has been referred to as a useful resource of information on political, economic, and cultural developments in the region for politicians, academics, and journalists. Main types of articles published there include in-depth studies, interviews, commentary, and reviews. Write a brief analysis of the author’s credentials and possible expertise or bias. If no information is available on the author, try to take a guess based upon his or her knowledge and writing ability, which you might derive from the article. The author of the article is Patrick Clawson, senior editor of the Middle East Quarterly, is director for research at the Washington Institute for Near East Policy. He is a well-established expert on Middle Eastern affairs and the author of more than seventy articles about regional affairs that appeared in reputable publications like New York Times, Wall Street Journal, and Washington Post. Iranian nuclear program has been his focus for several years already; one of his books is titled ‘Getting Ready for a Nuclear Ready Iran.’ Who seems to be the target audience? Be specific. The target audience of this article encompasses members of public-at-large interested in world politics and Middle Easters affairs. This publication is not intended for professionals dealing with the issue of Iran or academics: it does not operate terminology or data that needs particular expertise in international relations. However, the article presumes that the potential reader is aware of the development of the situation in Iran since it refers to certain well-known facts and opinion concerning the problem. The author also assumes that the target audience has sufficient education level and enough knowledge of international affairs to be able to grasp certain historical examples or evaluate data supplied by international organizations. In short outline form, show the author’s stance. Then, explain and evaluate the presentation of the author’s stance. In other words, what’s the thesis? What reasons are given for this stance? Are the reasons supported well? The author argues that the West should opt for exerting economic pressure on Iran. He argues that the country is dependant on international economic transactions in securing its well-being. The author suggests a list of measures that might be effective in dealing with Iran, such as harshening restrictions concerning financial operations and trade, pressuring charities that work closely with Iranian leaders, discouraging the investment in Iran’s oil and gas industry, decreasing the presence of international firms and financial institutions in the country. These sanctions will be effective since the primary concern of Iranian government now is delivering its promises in terms of raising quality of life and well-being of the nations. However, economic sanctions are not enough and should be coupled with security inducement through showing how a decision to denounce the nuclear program might contribute to the viability of the country. In the concluding section, he argues that using preemptive military force is not the best option. Explanation for that is found earlier in the text: attack on Iran can be used to rekindle the lost fervor of revolutionary days. Analyze the writer’s language. What is the writer’s tone? Why might he or she have chosen this tone? Is it effective? What words are defined or left undefined? Give examples. Writer’s language and tone are both effective if we keep target audience in mind. The language of the article is easily accessible yet very official. Some rhetorical devices (i.e. rhetorical questions) are used to reinforce writer’s thesis. However, the article relies on logical rather than emotional appeal. As for the terms, ‘security inducements’ referred to in the last chapter before the conclusion are loosely defined, especially as compared with ‘economic sanctions’ which are listed and discussed in detail. Based upon your analysis, is this a credible piece of writing? Explain. It is possible to conclude that the article is a credible piece of writing. Lacking in-depth analysis or innovative approach, it provides a comprehensive summary of main arguments on the issues and has no factual mistakes. Finally, and in detail (really think about this—refer to specifics) how do the stance and language choices relate to the author’s purpose and target audience? Explain. Since the article is a persuasive essay, the author explains his argument carefully and consistently. Taking into account that the target audience consists of members of public-at-large rather than academics, every argument is backed by accessible analysis and abundant factual data (such as figures, quotations, and historical examples). Since the educational level of target audience is high, the author keeps within the limits of official and quasiscientific style of writing.

The Characteristics Of Financial Statement Accounting Essay

The Characteristics Of Financial Statement Accounting Essay The main purpose of this assignment is to determine the five types of accounting users, their needs for Continental Limited financial statement, prepared an income statement and balance sheet with necessary working for Continental Limited for year ending 31 Dec 2010 for the internal use, prepared the income statement and balance sheet of Continental Limited for year ending 31 Dec 2010 in accepted format for external reporting or publication and, an appropriate accounting ratios for year ending 31 Dec 2010 will be prepared base on income statement and balance sheet which done on task 2 and task 3. Last, industry averages provided to access profitability and liquidity of Continental Limited will be compared. Firstly, the accounting users can be categories into internal users and external users. Internal users includes of creditors, suppliers, investors, tax authorities, government agencies, customers, and financial analysts or adviser. Internal users are the users that inside or within an organization, it is usually includes of managers, employees, and shareholders. Next, the 5 characteristics of financial statement is comparability, reliability, timely, relevance, and accuracy. Table of Content Pages Introduction 3 Introduction to task 1 4 The 5 types of accounting users and their needs. 4-5 The 5Characteristics of Financial Statement 6-7 Conclusion for task 1 7 3.0 Introduction for task 2 8 3.1 The process of preparing income statement and balance sheet for 8-16 Continental Limited 3.2 Conclusion for task 2 16 4.0 Introduction to Task 3 17 4.1 Classify expenses into contribution cost and Administrative expenses. 17-20 4.2 Conclusion for task 3 20 5.0 Introduction for Task 4 21 5.1 Calculation of accounting ratio 22-23 5.2 Comparison between Continental Limited and Industry Averages to Assess 24 Profitability 5.3 Comparison between Continental Limited and Industry Averages to Assess 25 Liquidity 5.4 Conclusion for task 4 26 6.0 Conclusion and recommendation 27 7.0 Reference 28-29 Introduction Accounting is a system where an organization uses to record all the business transaction. It can help organization to analysis their business performance or make any business decision. According to Michael Russell, he demonstrates that account is a recording of financial or money transactions. In task 1, the five types of accounting users and their needs for Continental Limited financial statement will be defined. Besides, the five regulatory characteristics of the financial statements that help to provide useful information to those accounting users will be explain too. Accounting users is the people who need accounting information to make decisions, invest, planning and budgeting. In task 2, an income statement and balance sheet with necessary working for Continental Limited for year ending 31 Dec 2010 for the internal use by company directors and management will be prepared. Income statement can help organization to note down the expenses and profit and it usually prepared for 1 time in years. In task 3, the income statement and balance sheet of Continental Limited for year ending 31 Dec 2010 in accepted format for external reporting or publication will be prepared. Which is means that after the income statement and balance sheet of Continental Limited prepared, it will be shown to the public or outsiders for external reporting. In task 4, an appropriate accounting ratios for year ending 31 Dec 2010 will be prepared base on income statement and balance sheet which done on task 2 and task 3. Next, the industry averages provided to access profitability and liquidity of Continental Limited will be compared. 2.0 Introduction for Task 1 In task 1, 5 types of accounting users and their needs for the financial statement of Continental Limited will be discussed. Next, the 5 regulatory characteristics of these financial statements that will provide useful information to the users will also be defined in this task. 2.1 The 5 types of accounting users and their needs. Users of accounting can be categories into external users and internal users. External users are the users outside of the organization which includes of creditors, suppliers, investors, tax authorities, government agencies, customers, and financial analysts or adviser. Internal users are the users that inside or within an organization, it is usually includes of managers, employees, and shareholders. The first type of accounting users is managers of the company. Manager is a person who in charge in overseeing and manage all the activities of others working which includes of planning, organizing, leading and controlling. Accounting information is needed to a manager to know that whether the organization are earning or losing. Accounting information also helps managers in making business decision because it can let manager know that the current financial situation of an organization. Besides, it also helps managers to know how much their customers owe and how much they owe to their suppliers. Accounting information also helps managers in organization budgeting process by know the financial situation of the organization and allocate the money to each department wisely. Accounting information are important to managers to ensure their business are managed efficiently and effectively. The second type of accounting users is suppliers or creditors. Suppliers are the person who provide or supply products or services and in return get an agreed payment. But usually suppliers didnt have proper communication and less interact among each others. Suppliers need to know an organization accounting information to know the current financial situation of an organization whether the organization able to pay the debts that the organization owe. Supplier also includes of money lenders such as bank or landlord. So, if they want to lend money to the organization, they had to check the current financial situation to make sure they will be able to pay back in future. The third type of accounting users is investors. The people who wish to invest to an organization with expectation to get back reasonable profit in return are known as investors. So, they need to know about the organization account information to measure the performance of the organization and see whether it is worth to invest or might bring loss to the investors The forth type is the employees of the organization. Employees is the people who are recruit by the organization and use to provide products and services and get salary in return. They must know the account information of an organization to insure employees benefits or pension funding is able to pay to them. The fifth type is the shareholders or owners of the company. They are the boss of the company, so they were needed to know the performance of the organization and determine the future plan. Besides, they also need to know the accounting information to know how much they can withdraw as dividend payment. So, these are the five types of accounting users that use financial information to fulfill their different types of needs. 2.2 The Characteristics of Financial Statement Financial statement is a document that use to record down all the business transaction or the organization financial activities. Financial statement are includes of trial balance sheet and income statement. The first characteristic of financial statement is relevance. Relevance is use to generate more information to helps all accounting users in decision making. It can help accounting users to predict future outcome such as profit or loss. To ensure the accounting information are accurate, so those financial account prepare based on accounting concepts and policies present must be relevant which is capable of influencing the economic decision of the users. The second characteristic of financial statement is timely. Timely is referring to the information which is present or past. So that the accounting information that accounting users received are trustworthy and useful in helping them make any decision. If the account information not prepared to provide information in time, it will affect the decision making of accounting users which might cause loss. The third characteristic of financial statement is accuracy. Accuracy is about how preciseness of the financial statement of an organization that provides many important information to all accounting users. If the financial statement are not accurate or made in past time, it may cause many problem to an organization in planning their future activities and affect the decision making of accounting users. The next characteristic is reliability. Financial statement must be reliability to make sure that it can fulfill accounting users needs. A financial statement is reliability when it able to reflects the substance of transaction to present faithfully and truly what has already happened. Next is the financial statement are done free from bias and it is neutral. Last, the financial statement must in prudent and realistic where there is any uncertainty. The last characteristic of financial statement is understandability. A financial account should be prepare in a condition which easy to understand by others that have knowledge or experiences in business, accounting and those economics activities. So, these are the five characteristic of a financial statement that an organization should revise when preparing the company business financial accounts. 2.3Conclusion for task 1 In my conclusion, there are many types of accounting users that use account to fulfill their need. Their needs includes of making decision, invest, giving loan and know the situations of the organization. Besides, there are also 5 types of criteria of financial statement that an organization should revise when they preparing financial statement. 3.0 Introduction for task 2 In task 2, the income statement and the balance sheet of Continental Limited for the end of 31 December 2010 will be prepared. It will be prepared in an accepted format for the needs of external reporting and publication. 3.1 The process of preparing income statement and balance sheet for Continental Limited (A)Closing stock should be recorded at cost or net resale value which one is lower. Since cost RM65000 (B) Cash Account RM RM Sales 5000 Purchase 4000 Stationery 700 Electricity 300 5000 5000 Sales in trading account of income statement =RM360000 + RM5000=RM365000 Purchase in trading account of income statement =RM200000+RM4000=RM204000 Stationery as expense put in profit loss account of income statement=RM700 Electricity water in profit loss account of income statement= RM7000+RM300=RM7300 (C) Sales commission as expense put in profit loss account of income statement =RM18000 (paid from trial balance) +RM1500 (accrued at end of year) =RM19500 Then, the accrued sales commission RM1500 is recorded under current liability in balance sheet. Office salaries as expense put in profit loss account if income statement. =RM28000 (paid from trial balance) -RM2000 (prepaid at the end of year)=RM26000 Then, prepaid office salary RM2000 is recorded under the current asset in balance sheet. (D) Debtor Account RM RM Balance B/D 75000 (-) Bad debts 5000 Balance C/D 70000 75000 75000 Balance B/D 70000 Bad debts account RM RM Debtor 5000 P/L account 5000 Provision for bad debts closing balance =10% x Debtor closing balance RM70000= RM7000 Provision for bad debts account RM RM 31 Dec 2010 Closing Balance C/D 7000 1 Jan 2010 Opening Balance B/D 5000 Increase different 2000 7000 7000 1 Jan2011 Balance B/D 7000 (E.F) Vehicles account RM RM Balance B/D 300000 Vehicles disposal a/c 50000 Balance C/D 250000 300000 300000 Balance B/D 250000 Provision for depreciation on vehicle account RM RM Vehicle disposal account 12500 1 Jan 2010 Opening Balance B/D 60000 31 Dec 2010 Balance C/D 60000 Depreciation as expense put in P/L account 12500 72500 72500 1 Jan 2011 Balance B/D 60000 Vehicle disposal account RM RM Vehicle cost sold 50000 Provision for depreciation on vehicle sold 12500 Proceed from disposal of vehicle 35000 Difference for loss on disposal of vehicle 2500 50000 50000 Provision for depreciation on premises account RM RM Balance C/D 54000 1 Jan 2010 Opening Balance B/D 40000 Depreciation as expense put in P/L account 14000 54000 54000 Balance B/D 54000 (g) Taxation charge RM15300 is deducted from net profit at the bottom of income statement. It is also recorded as accrued taxation RM15300 under current liability in balance sheet. h) Proposed dividend to be deducted from net profit at the bottom of income statement =2% x RM500000 (share capital from trial balance) = RM10000 Then, the proposed dividend RM10000 is recorded under current liability in balance sheet. Income statement of Continental Limited for year ending 31 Dec 2010 for internal use RM RM RM Sales 365000 Less Return Inwards 10000 Net Sales 355000 Opening Stock 50000 + Purchase 204000 Return outwards 15000 + Carriage inwards 5000 244000 Less Closing Stock 65000 179000 Gross Profit 176000 Add Income: 5000 Dividend received 181000 Less Expenses: Stationery 700 Office electricity water 7300 Office salaries 26000 Sales commission 19500 Bad Debts 5000 Increase in provision for bad debts 2000 Loss on disposal of vehicle 2500 Depreciation on vehicles 12500 Depreciation on premises 14000 Vehicle expenses 12000 Interest charge 3000 104500 Net profit 76500 Less Taxation charge 15300 Less proposed dividend 10000 Profit for the year 51200 Add Retained earnings brought forwards 100000 Retained earnings carried forward 151200 Balance Sheet of Continental Limited as at 31 Dec 2010 for internal use Fixed assets/ Non-current assets RM RM Office premises at cost 350000 (-) Provision for depreciation on premises (54000) Vehicles at cost 29600 (-) Provision for depreciation on vehicles 250000 Long-term investments (60000) Current assets 190000 Closing stock 65000 Trade debtors 70000 -Provision for bad debts (7000) 63000 Bank 42000 Prepaid office salary 2000_ 172000 758000 Issues share capital Share capital 500000 Add Reserve Retained earnings carried forward 151200 Shareholders equity 651200 Add Long-term liabilities/ Non-current liabilities Loan 55000 Add Current Liabilities Creditors 25000 Accrued sales commission 1500 Accrued Taxation 15300 Proposed dividend 10000 51800 758000 Conclusion for task 2 In my conclusion, income statement and balance sheet of an organization is very important to know that organization are now in profit or loss. 4.0 Introduction for task 3 In task 3, the income statement and balance sheet of Continental Limited for year ending 31 Dec 2010 in accepted format for external reporting or publication will be prepared. Which is means that after the income statement and balance sheet of Continental Limited prepared, it will be shown to the public or outsiders for external reporting. 4.1 Classify expenses into contribution cost and Administrative expenses. Distribution costs Administrative expenses RM RM Stationery 700 Office electricity water 7300 Office salaries 26000 Sales commission 19500 Bad debts 5000 Increase in provision for bad debts 2000 Loss on disposal of vehicle 2500 Depreciation on vehicles 12500 Depreciation on premises 14000 Vehicles expenses 12000 Total 53500 48000 Income statement of Continental Limited for year ending 31 Dec 2010 for external reporting RM RM Turnover 355000 Cost of sales 179000 Gross profit 176000 Distribution costs 53500 Administrative expenses 48000 101500 Operating profit 74500 Dividend received 5000 79500 Interest charges 3000 Profit on ordinary activities before taxation 76500 Taxation charge 15300 Profit on ordinary activities after taxation of the year 61200 Proposed dividend 10000 Retain profit for the year 51200 Retained profit brought forward 100000 Retained profit carried forward 151200 Balance sheet of Continental Limited for the year ending 31 Dec 2010 for external reporting Fixed Assets RM RM RM Tangible assets: Premises 296000 Vehicles 190000 486000 Investment: Long term investment 100000 586000 Current Assets Stock 65000 Debtors 63000 Prepaid office salary 2000 130000 Cash at bank 42000 172000 Less Creditors: Amount Falling Due Within One Year Creditor 25000 Accrued sales commission 1500 Accrued taxation 15300 Proposed dividend 10000 (51800) Net current assets 120200 Total Assets Less current Liabilities 706200 Less Creditors: Amount Falling Due After More Than One Year Loan (55000) 651200 Capital and Reserves Called up share capital 500000 Profit and loss account 151200 651200 3.2 Conclusion for task 3 In my conclusion, income statement and balance sheet for external reporting or publication must be prepared neatly and precisely. Because it might affect the image and the business of the organization, Introduction for task 4 Accounting ratio is one of the ways to define the relationship among result and the others, such as balance sheet, and profit loss account. Accounting ratio can use to measure the efficiency, effectiveness and profitability of the organization according to its financial reports. 5.1 Calculation of accounting ratio The table below is the calculation of the accounting ratio between Continental Limited and the industry averages for year ending 31 Dec 2010. Ratio with formula Ratio calculation Industry for year 2010 averages Percentage of gross profit on sales 17600 x 100 30% = Gross profit x 100 355000 Net sales = 49.58% Percentage on operating profit on sales 74500 x 100 18% = Operating profit x 100 355000 Net sales = 20.99% Return on capital employed 9% = Net profit before interest x 100 (76500 + 3000) x 100 and taxation 158000-51800 Total assets-current liability =11.26% Current ratio 2:1 = Current assets 172000 Current liabilities 51800 = 3.32 : 1 Stock turnover period 90 days = 365 days 365 days/3.11 times Stock turnover in Times = 117.36 days Stock turnover = Cost of sales Average stock value Average stock = (Opening stock value + Closing stock value) / 2 = (50000 + 65000) /2 = 57500 Stock turnover = 179000 57500 =3.11 Times Debtor collection period 0.177 x 365 days 45days = Debtor ratio x 365 days = 64.6 days Debtor ratio = Debtor Net credit sales = 63000 355000 = 0.177 : 1 Creditor payments period 0.132 x 365 days 60 days = Creditor ratio x 365 days = 48.18 days Creditor ratio = Creditor Net credit purchase = 25000 (204000-15000) =0.132 : 1 Comparison between Continental Limited and Industry Averages to Assess Profitability According to the table above, it has state that the gross profit margin of Continental Limited is 49.58% while the gross profit margin of industry average is 30%. In this situation, when the gross profit margin are higher, it means that the organization are controlling their purchasing cost effective and efficient Besides, it also show that the organization perform good in allocating their raw materials and labor force to helps in reduce production cost and increase their gross profit. Next, the operating profit margin of Continental Limited ratio calculation for year 2010 is 20.99% while the industry average is 18%. When the operating profit margin is high, its means that the organization profits are still high even finish paying those variables cost. Operating profit margin can show whether an organization are effectively in their expenses and variable cost. Lastly, the return on capital employed (ROCE) of Continental Limited in 2010 is 11.26% while it is 9% in industry average. ROCE are usually used to measure all the resources that available in the organization and demonstrate the efficiency and revenue of an organization. So, when the percentage of ROCE becomes higher, the performances of the organization are better. The percentages of Continental Limited is higher than the industry average, Comparison between Continental Limited and Industry Averages to Assess Liquidity According to the table above, it has show that the current ratio of Continental Limited is 3.32:1 and the current ratio of industry average is 2:1. Current ratio is use to measure the financial status and the ability of the organization in using their current assets to finance its current liabilities. In this situation, it shows that the finance of the organization is stable and did not face any short-term financial problems. Secondly, is the stock turnover period of Continental Limited which is 117.36 days and the industry average is about 90 days. Stock turnover period is the time that the goods keep before purchased by customers. In this situation, Continental Limited had longer stock turnover period compare to the industry average, it might cause short-term financial problem because of keeping stock for long time and slowly taken out for resale. Next is the debtor collection period. The debtor collection period of Continental Limited is 64.6 days and 45 days for industry average. Based on this period we can know that Continental Limited is taking longer time than industry average to collect debts from the debtors. It might cause organization having shortage of pay back those liabilities and face short-term finance problem. In last, the creditor payment period of Continental Limited is 48.18 days and the industry average is 60days. Which shows that Continental Limited has the shorter time to pay the creditors compare to industry average and it might cause lack of many to pay back the creditors Conclusion for task 4 In my conclusion, accounting ratio can enable an organization or accounting users understand the liquidity and profitability of an organization. So, it make easier when an organization plan for future of budgeting. 6.0 Conclusion and Recommendation In my conclusion, this assignment enables me to understand the usefulness and the function of the account which can helps to know well an organization easily. In task 1, the most common accounting users are defined and let me understand of the 5 basic characteristics of financial statement. So, it helps a lot in preparing an organization financial statement. While in task 2, it let me know that income statement and balance sheet of an organization is very important to know that organization are now in profit or loss. It also let me let the proper way in preparing balance sheet and income statement for an organization. In task 3, income statement and balance sheet for external reporting or publication must be prepared neatly and precisely. Because it might affect the image and the business of the organization, In task 4, accounting ratio can enable an organization or accounting users understand the liquidity and profitability of an organization. So, it make easier when an organization plan for future of budgeting.

English as a Universal Language

English as a Universal Language Language is an important tool of understanding and communicating between any members of a community in all fields of life. For the process of communications and understanding to go smoothly, one must know and be aware of signs, symbols and meanings associated with each language, as well as the cultural side behind each symbol and sign. Learning a foreign language especially English can help felicitate an individual and community ways of understanding what is going on and help to integrate and benefit from achievements as well as increase innovation. Although English is regarded as the number one spoken language in the world. one out of every five people on the entire Earth can speak English to some extent [englishenglish.com] which means fifth of the world which is not enough as those speakers come from different parts of the world and they come with different background, culture, value and beliefs. The English spoken in the UK is not the same English spoken in USA or Australia. The importance of finding a universal language due to increased movement of people and the availability of different types of communication such as the internet and other means in economic, scientific fields and the expansion of economic transactions between countries and international companies to facilitate communication in meetings between representatives of the companies. The openness of the labor market which is a result of globalization made it easier for people to travel around and look for jobs in all parts of the world which led to the pursuit of employers and major companies to take advantage of this and search for employment that reduces cost and maximizes profits, but, there is a challenge that comes along with it, the world is diverse, people come from different characters, cultures, traditions and languages. Language is not just words that are put together and structured into a sentence; it is awareness of cultures, customs and values. Therefore, the language exchanged in many companies especially international ones has a huge importance, because it means the easy exchange of information and data relating to the job among the staff as well as instructions issued by the managers, it brings employees closer together if they can understand each other and understand any technical terms that relate to the job. Religion, language and cultures are all factors that need to be taken into considerations when doing business. Each person is shaped by their own culture, where they realize it or now. Our very own opinions, beliefs and actions are dependent on the background we come from. We only realize our differences when we are faced with another culture and a different way of doing things. It is important to understand a culture to be able to communicate so that everything goes smoothly without facing problems. A worker speaking little English might have a hard time communicating and speaking up and feeling frustrated whenever having to speak the language, I personally felt this way when I was in France and just started to learn French. It is the fear of being judged and lack of confidence in knowledge which can lead them to be closed in their personal space or even worse thing would be not understanding what they have to do exactly and doing the job wrong because they were afraid to ask for help. There are different types of language that are not just expressed by words and language the is used differently between females and males and they all affect how people deal with each other in a multicultural business/work environment. Despite the many differences in defining the concept of language, I think it is ok to agree that it is the tongue of a culture; it is the channel where information travels in a nation and from a nation to another. Language is a pulse that interacts with feelings and sensations and affects them. Language is a profound mental logic that gives suggestions and gestures. Body Language Body language is communicating with people without any words spoken that are used in all aspects of dealing with others. Movements by individuals, using their hands, facial expressions, tone of voice and headshaking so that the addressee understands the message better and often used by someone unable to express what they want to say in words and wanting to clarify by making hand movements. Body language is an essential mean of communication with others that is used on daily basis. Non verbal communication is extremely important in every culture, as communication is not always with the use of words. Therefore, understanding body language and using it in a an effective manner , can improve relationships with others and may also help overcome and deal with different situations which one can be exposed to when doing business. Problems can occur from the misunderstanding of hand gestures or any other type of physical signals, because they can mean one thing in on culture and have a completely different meaning in another. You can change your body language in the workplace and the way you are looked at work, what your non-verbal communication and body language sends different messages to people you work with in an intercultural environment depending on where they come from. Despite the fact that smiling is a form of welcome in many cultures, it can be viewed as a form of embarrassment in some Asian cultures. Working with different nationalities and understanding body language is a value to the employees. In certain places the right body language can help others see your openness, flexibility and honesty. Especially in American cultures as they are all about business and getting things right therefore, sitting upright in a chair during a meeting says that you are open and alert. But it can change completely once you put your hands behind you head or cross arms in front of chest, suddenly you are expressing boredom and superiority and puts you in a defensive position. Clenching fists that is related to a nxiety or tension, scratching nose, forming a bridge with hands, reflects on lack of interest can probably make the people around you feel uncomfortable. Maintaining eye contact translate into honesty, but it is ok to look away at times as it can be seen as starring or being intense or in some Asian culture it can be looked as threatening. Respecting personal space of others is a good way to express body language in a workplace. Personal space varies to individuals from different races. (ad example for the British here) Determining the appropriate body language in a workplace in relation to touching might be a bit sensitive. A firm handshake is welcoming but touching someone on the arm, tapping on the back maybe not be. Some find it normal and some others maybe feel uncomfortable with it. In India the constant shaking of the head from side to side can be misunderstood as a non verbal way of saying no but is the contrary as it is a way to show that they understand what you are saying or a sign of agreement. Where in America shaking your head is a sign of disagreeing and saying no while people from some countries raise their chins. British people are said to be more reserved and formal. Americans are considered more open and outgoing, while Australians are seen as casual and relaxed. Gender language Different interests and tendencies between the two genders might be a reason why they speak differently. Even though woman and men live in the same environment or have the same education and lever of profession growing up there were things that were acceptable for boys to do or say and were considered to be inappropriate for girls which is maybe a reason why they communicate differently. A man has his own way of expression, he uses words that correspond with the meaning of what he wants to say exactly and briefly using specific terms that he really means while maintaining sequence. A woman may speak with simpler words and phrases. Even though they speak the same language, they do not talk in similar context. Men glorify power, efficiency and achievement. They do things to prove themselves, develop skills and strengths they have, define themselves by their ability to achieve results. Giving advice to a man without him asking for it might make him feel like he does not know what he is doing. Woman are quite the contrary, they appreciate communication, beauty and relationships. Their ideas of themselves are determined b their feelings and quality of the relationships, they feel fulfilled by participation, communicating and staying in touch. Which can maybe lead to woman getting more jobs in the service sector as they involve being chatty, social and having to face and d eal with customers. The different way of seeing things in a professional environment can lead to major miscommunication between the two genders. men and women approach communication with different interpretive frames. Where one may expect direct explicit statement, the other maybe expecting indirect expression. Not meaning men are direct and women are indirect when one expects directness and the other uses indirectness wrong interpretations and miscommunications will be the result. In a work environment if a boss who is male asks a worker who is female to finish a report he might be very direct and straight to the point while if it was a female boss she might choose her words more carefully and try not to be very pressuring if the job she asked for is not urgent. Paralanguage Sigmund Freud said He that has eyes to see and ears to hear may convince himself that no mortal can keep a secret. If his lips are silent, he chatters with his fingertips; betrayal oozes out of him at every pore. The definition of paralanguage is non verbal means of communication such as one of voice, laughter and sometimes gestures and facial expressions that accompany speech and convey meaning. Silence can also be considered as a type of paralanguage, even when we say nothing we mean something. For example, when a teacher decides to stop speaking during a lecture because of the noise in the room waiting for the students to become conscious of the silence and start paying attention. In intercultural communication, paralanguage can be a bit puzzling. For example, Europeans interpret the loudness of Americans to aggressive behavior, while Americans might think the British are secretive because they talk quietly. Talking speed and the amount of silence in conversations also differ among cultures. The Japanese are comfortable having several pauses in their conversations, while Americans and many Arabic people are uncomfortable with any silence. Knowing this can help the work flow in a company go well without having workers and staff being offended and tense because you cannot change people and how they act you just have to adapt to the environment and accept change. Learning and understanding the language used between the staff and administration is very important as it reflects the strength and depth of the relationship between the administration and the teams that belong to it. Which can be shaken or changed by the interpretation or misinterpretation of that language, especially when the administrations exercises its power on employees. Knowing the meanings of words and sentences without knowing the meaning and cultural contextual use of each word is incomplete knowledge and the allegation that the foreign language learner does not need to know the cultural aspects contrasts with many goals of learning a foreign language.

The Destruction of the American Dream in Fitzgeralds The Great Gatsby

In The Great Gatsby, by F. Scott Fitzgerald, the main theme is most directly related to the American Dream. The American Dream is based on the idea that any person, no matter who they are, can become successful in life by working hard. The Great Gatsby is about what happened to the American Dream during the 1920's, an era when the dream had been corrupted by the relentless pursuit of wealth. The pursuit of the American Dream is the ultimate cause of the downfall of the main character, Jay Gatsby. Throughout the story, Jay Gatsby avoids telling the truth of his hard, ordinary childhood. He does this to keep his image and to save himself from the embarrassment of being in a state of poverty during his youth. His parents were unsuccessful people who worked on the farm, and because of this Gatsby never really accepted them as his parents. Jay Gatsby?s real name is Jay Gatz and he is from North Dakota. He changed his name to Jay Gatsby when he was seventeen years old, which was the beginning of his version of the American Dream. In all realities Gatsby arose from his Platonic view of himself, the idealistic self-view that a seventeen year old boy has of himself (Fitzgerald 104). Gatsby's embarrassing childhood is a major source of determination in his attempt to achieve the American Dream. It was in the army as a young adult when Gatsby first met Daisy. He initially loved Daisy because of her extraordinary house and because many other men had already been with her. Gatsby fell in love with Daisy, and in turn Daisy fell in love with Gatsby. ?Daisy was the first ?nice? girl that he had ever known?(Fitzgerald 155). Their love was an uneasy one at first for Gatsby to comprehend because he wasn?t rich by any standards and ... ...ramatic affirmation in fictional terms of the American spirit in the midst of an American world that denies the soul (Bewley 46).?Gatsby?s strong desire for wealth and Daisy, (the American Dream), prove to be the greatest reasons for his grave downfall. Works Cited Bewley, Marius. ?Scott Fitzgerald and the Collapse of the American Dream.? Modern Critical Views: F. Scott Fitzgerald. Ed. Harold Bloom. New York: Chelsea House Publishers,1985: 32-45. Bruccoli, Matthew J., Preface. The Great Gatsby by F. Scott Fitzgerald. New York: Simon and Schuster, 1995. Fitzgerald, F. Scott. The Great Gatsby. 1st ed. New York: Scribner, 2004. Print. Mizener, Arthur. ?F.ScottFitzgerald: The Great Gatsby.? The American Novel: From James Fenimore Cooper to William Faulkner. Ed. Wallace Stegner. New York: Basic Books, Inc., Publishers, 1965: 180-191.

The Tomorrow City by Monica Hughes :: Hughes Tomorrow City

The Tomorrow City by Monica Hughes The plot of this book centres around two adolescents, David and Caro and an evil supercomputer which aspires to control the futuristic city of Thompsonville.   Dr. Henderson, Caro's Father creates the "perfect" computer designed to solve all of the problems of Thompsonville by gaining almost complete power of the city.   The computer then begins to make rash decisions of it's own. It decides that humans are incapable of making decisions of there own and soon devises a method of controlling the minds of everyone in the city.   Ã‚  Ã‚  Ã‚   Only two young people, Caro and David, are not manipulated by the computer.   They band together and work out a strategy to disable the computer.   The two make a daring infiltration of the building that the computer is located and after a traumatic episode in which Caro is blinded, the computer is destroyed and the city is returned to it's previous state.   The theme of the book is to show that technology is not a perfect solution to the many problems faced by man.   By using a product of technology, the computer, and showing how it was supposed to be a perfect solution to the city's problems, yet it made a grave error in calculations, the author is saying that many problems faced by man cannot be solved by the use of technology.   Technology played a negative role in this book.   The computer, the major aspect of technology used in this book, used its capabilities to immorally rule the citizens and the city of Thompsonville.   The computer transmitted hypnotic signals through peoples T.V. sets and would use them to carry out it's will to ultimately control the city.   It then discarded anything or anyone who were useless to it's purpose including the elderly and the sick. One of the major arguments that the author uses to emphasize the theme is the significant malfunctioning of the computer.   It was designed to be flawless and solve the numerous problems of the city.   But, the computer's rationing is shown throughout the book to be poor.   Ã‚  Ã‚  Ã‚     Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   The methods in which it goes about solving the city's problems

Iago as a Satan Figure in Shakespeares Othello Essay -- Othello essay

Iago as a Satan Figure in Othello      Ã‚   The play "Othello" by William Shakespeare is based on an Italian story in Giraldi Cinthio's Hecatommithi (Groliers). In "Othello" we encounter Iago, one of Shakespeare's most evil characters.   Iago is an ensign in Othello's army and is jealous of Cassio's promotion to Lieutenant. Through deception and appearance, we see unfolded a plethora of lies and clever schemes. The astonishing thing about Iago is that he seems to make up his malicious schemes as he goes along without any forethought. Noted writer Samuel Taylor Coleridge describes Iago's plan as "motive-hunting of a motiveless malignity" (Scott 413). Iago seizes every opportunity to further advance his plan to his advantage. Greed plays a major role as a motive for his various schemes. Throughout the story, Iago portrays himself as a Satan figure. In many ways, Iago can compare with Satan.      Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   Iago, like Satan, has proved himself to be a master at deception. He lies to everyone taking great care to disguise his own thoughts. For example, in Act 1, scene 2, when he is speaking to Othello about his feelings toward Cassio, he uses very strong language of a manly soldier, while at the same time, he lies throughout the whole speech faking loyalty to a fellow soldier and all the while implying that he is reluctantly holding back the full truth: "I had rather have this tongue cut from my mouth/ Than it should do offense to Michael Cassio" (I.ii.21-22). This deception impresses and convinces Othello that his ensign is a good and loyal soldier. Iago also succeeds in deceiving Cassio. After Cassio's drunken fight, Iago counsels him to speak to Desdimona about trying to convince Othello to reinstate him as lieutenant, all th... ... to refer to him as, He says: "I am the I AM. . ." (Ex. 3:14). Iago says that he is the I am not. He is, in essence, the exact reverse of God. As we have seen, metaphorically and by example, Iago has proven to be the epitome of evil in that he uses the same tactics that Satan does to get what he wants.    Works Cited Carey, Gary M.A. Cliff's Notes. Cliff's Notes Incorperated. Lincoln Nebraska,1980. Holy Bible. New American Standard Version. The New Grolier Multimedia Encyclopidia. Rel. 6. CD-ROM. Online Computer Systems Incorperated. 1993. Scott, Mark. Critical Interperatation of Othello. from Shakespeare for Students. Detroit, Michigan: Gale Research Incorperated, 1992. 411-457. Shakespeare, William. Othello, The Moor of Venice. from Literature and the Writing Process. McMahon, Day, Funk. Prentice-Hall Publishers: New Jersey, 1996. 864-947.

Corporate Structure of Yamaha

October 28, 2010 Message from the President Management Emphasis on CSR Yamaha Corporation Group CSR Policy Group-wide Quality Management System Corporate Governan Compliance Group-wide Quality Assurance Structure Quality Management System Quality Risk Management Quality Improvement Measures Stronger Customer Support System Improving Convenience by Standardizing Customer Helpdesks Policies for Retained Earnings and Returns to Shareholders Proactive Investor Relations Efforts to Promote Understanding of the Company Inclusion in Socially Responsible Investment IndexesInitiatives for Employees Basic Policy on Hiring and Employment Job-Tailored Training and Education Systematic Transmission of Skills Initiatives for a Better Work-Life Balance Assisting Women's Careers Measures to Prevent Harassment Occupational Health and Safety Policy Administration Initiatives for Business Partners Fair Evaluation and Selection in Partner Relationships Survey of CSR Measures of Business Partners Contrib uting to Society Through Sound and MusicSupport for Aspiring Young Musicians Hamamatsu Jazz Week Reaching Out to Schools with Lessons on the Science of Sound Environmental Management Environmental Management Promotion Structure Material Balance Goals and Achievements Environmental Accounting Management of Chemical Substances Management of Chemical Substances and Reduction of Emissions Environmental Accounting (Environmental Accounting)Yamaha Group (Environmental Accounting)Resort Facilities (Environmental Accounting)Group Manufacturing Companies Located OverseasContributing to Local Communities Donations in Response to the Sumatra Earthquake Yamaha Kakegawa Grand Piano Factory Restarts Factory Tours Third Round of Tree-PlantingShizuoka Contribution Activities at a Local Train Station Handmade Guitar Workshop in Cooperation with College Student Accepting Students for On-theJob Contributing to Training for Junior High School Teachers Joining to Support the Society to Send Instruments to Developing Countries Global Warming Countermeasures Global Warming Countermeasures Initiatives at OfficesManagement of Water Resources Effective Use and Conservation of Water Resources Waste Management Waste Reduction and Resource Recycling Environmentally Friendly Products and Services Environmentally Friendly Products Conserving Wood Resources Environmental Communication Environmental Risk Management Environmental Education and Training Environmental Data (Environmental Data)Yamaha Group(1) (Environmental Data)Yamaha Group(2) (Environmental Data)Resort Facilities (Environmental Data)Group Manufacturing Companies Located Overseas Environmental Data by Site Environmental Data by Site)(1) (Environmental Data by Site)(2) (Environmental Data by Site)Resort Facilities (Environmental Data by Site)Sales Offices,Overseas Contributing to Social Welfare Proceeds from Musical Charities Support Children Marathon Fundraising in Support of Measures to Combat Childhood Disease ISO 14001-Certif ied Sites History of Environmental Initiatives Management Emphasis on CSR Message from the President Management Emphasis on CSR Yamaha Corporation Group CSR Policy Group-wide Quality Management System Corporate Governance Compliance Message from the PresidentYamaha Group CSR Through business activities founded on sound and music, the Yamaha Group strives to achieve its corporate objective of â€Å"Creating ‘Kando*' Together. † Yamaha Group’s philosophy of management is customer-oriented and quality-conscious, transparent and sound, values people and is in harmony with society, and we work to fulfill this philosophy in our activities. We consider corporate activities in alignment with this philosophy to be CSR-oriented management. In February 2010, we established the Yamaha Corporation Group CSR Policy, a summary of the Group’s approach to CSR.Based on this policy, we intend to work as a whole to further promote CSR activities. *'Kando' (is a Japanese word that) signifies an inspired state of mind. In April 2010, we launched our new medium-term management plan, â€Å"Yamaha Management Plan 125† (YMP125), under which we will aim to create the foundations for future growth in the lead up to Yamaha's 125th anniversary in 2013. We also established a vision for what Yamaha should be: a trusted and admired brand, with operations centered on sound and music, and an achiever of growth through both products and services.Promoting CSR-oriented management is a crucial component of our effort to be a trusted and admired brand. CSR-oriented management as practiced by the Yamaha Group is distinguished by the fact that we contribute to the development of musical culture and the enrichment of society through our business activities themselves, not as an afterthought. By making the most of Yamaha’s strengths to provide products and services that satisfy all customers who love music, we can contribute to the development of musical culture s and enrich lives worldwide.In tandem, as the Yamaha Group develops operations on a global scale, we believe it is vital to do our part to address the issues faced by local communities, as well as worldwide concerns such as global warming and biodiversity. The Yamaha Group will continue promoting efforts to address social problems in a variety of ways, focusing on those activities best suited to the particular nature of our businesses. We will make efforts to support cultural and educational development in each region, use raw materials more efficiently, and reduce the environmental impact of our development and production activities.We will also support forest revitalization as a company that utilizes wood materials to manufacture its products. 2010 CSR Report This fiscal year, our CSR Report includes features an effective utilization of wood materials and tree-planting, representing Yamaha's relationship to trees in our quest to achieve a sustainable society. We also offer exampl es of social contribution through sound and music, contributions to local communities, and environmental conservation initiatives, among others.The policies and systems underlying these activities, as well as environmental data and other basic information, can be found in the digital version of the report available on Yamaha’s corporate website. We welcome any opinions or suggestions you may have. September 2010 President and Representative Director, Yamaha Corporation Management Emphasis on CSR The Yamaha Group seeks to implement our corporate philosophy, pursue sustainable business, leverage our core technologies and assets and deepen communication with all stakeholders. Constantly creating ‘Kando*' and enriching culture—that is the Yamaha Group's CSR. ‘Kando' (is a Japanese word that) signifies an inspired state of mind. Yamaha Corporation Group CSR Policy – Our Aim is â€Å"Creating ‘Kando' Together† The objective of the Yamaha Corpo ration Group is to continue to createâ€Å"Kando*† and enrich culture with technology and passion born of sound and music, together with people all over the world. Based on this Corporate Objective, Yamaha conducts its CSR activities according to the following guidelines to further strengthen the bonds of trust with its stakeholders through its corporate activities and contribute to the sustainable development of society. . Yamaha provides support to people who want to perform music and people who want to enjoy it by contributing to the popularization and development of music and musical culture. 2. Yamaha works to maintain a healthy global environment by understanding the significance of protecting the natural environment, maintaining biodiversity, and reducing the burden on the environment, as well as promoting the proper use of wood resources, and cooperating with forest protection activities. . As a â€Å"corporate citizen† that is a member of society, Yamaha contr ibutes to creating a better society by actively participating in many kinds of activities that further the development of the community and culture. 4. Yamaha complies with laws and high ethical standards, works to create an environment in which its personnel can draw fully on their sensitivities and creativity, and aims to build a corporate culture that will enable it to offer better products and services. 5.For its shareholders, who support its corporate activities financially, Yamaha aims for a high degree of transparency by disclosing management information and engaging in active and sustained communication. For its business partners, Yamaha conducts transactions fairly and transparently, endeavors to deepen mutual understanding, and works to build strong relationships of trust. (Established in February 2010) Corporate Governance Yamaha seeks not only to pursue efficient management and to ensure global competitiveness and a high level of profitability, but also to fulfill its so cial responsibility through fair and sustainable management.In keeping with its corporate philosophy, Yamaha is working to develop an organizational structure and mechanisms for management that will form the basis for transparent and high quality corporate governance. Creating a Management Structure Through the Board of Directors and Executive Officers As of June 25, 2010, Yamaha has five directors, including two outside directors. In order to accelerate decision-making by the Board of Directors and enhance supervisory functions, in fiscal 2011 we have decreased the number of directors serving concurrently as executive officers by four, and added one outside director.Outside directors also act as members of the Corporate Governance Committees and serve to ensure transparency of management decision-making. The Board convenes once monthly in principle, and is responsible for the Group's management functions, including proposing Group strategy and the monitoring and directing of busine ss execution carried out by the divisions. In order to clarify responsibilities, directors are appointed for a term of one year. Yamaha also employs an executive officer system, with the purpose of strengthening consolidated Group management and business execution functions by divisions.As of June 25, 2010, the executive officer system comprises 16 executive officers, including two managing executive officers, who are allocated to business or administrative divisions dealing with important management issues. The executive officers support the President, the chief officer in charge of business execution. Managing executive officers, who serve concurrently as Company directors, are assigned to oversee the operation of businesses and administrative divisions, in accordance with the importance of these responsibilities.In addition, five senior executive officers oversee the entire Company organization. As group managers, they are responsible for the performance of key divisions within t he Company, and manage and direct in a manner appropriate for bringing the functions of each group to the fore. An Audit System to Ensure Fair and Transparent Business Practices Yamaha is a company with a Board of Auditors as defined under Japanese law, and has worked to enhance governance functions by introducing an executive officer system, as well as by setting up Corporate Governance Committees and an internal control system.These actions, in conjunction with consistent audits conducted by the Company's system of fulltime auditors, combine to raise the effectiveness of governance. As of June 25, 2010, Yamaha has four auditors, including two outside auditors. In principle, the Board of Auditors convenes once monthly. Based on audit plans, auditors periodically perform comprehensive audits of all divisions and Group companies, and participate in Board of Directors' meetings and other important meetings such as management councils.Yamaha has also established a Corporate Auditors' O ffice (with one staff member as of June 25, 2010) as a dedicated staff for the auditors, to ensure an environment conducive for performing effective audits. With respect to accounting audits, the suitability of such audits is determined based on periodic progress reports from the accounting auditors of their audits of the Company's financial statements. The Internal Auditing Division (10 staff members as of June 25, 2010) is under the direct control of the President and Representative Director.Its role is to closely examine and evaluate systems pertaining to management and operations, as well as operational execution, for all management activities undertaken by the Company and Group companies from the perspective of legal compliance and rationality. The evaluation results are then used to provide information for the formulation of suggestions and proposals for rationalization and improvement. In parallel, Yamaha strives to boost audit efficiency by encouraging close contact and coor dination among the corporate auditors and the accounting auditors. ;;Click to enlargeRegistration of Independent Officers Yamaha has registered outside director Haruo Kitamura and outsideauditor Kunio Miura as independent officers in accordance with the stipulations of the Tokyo Stock Exchange. Fiscal 2009 Activities by Outside Director and Outside Corporate Auditors Outside director Takashi Kajikawa attended 13 of the 14 meetings of the Board of Directors held in fiscal 2009. Utilizing his ample experience and considerable insight as a representative director of a publicly owned company, he made necessary statements as appropriate during the consideration of meeting agenda items.Outside corporate auditor Kunio Miura attended 12 of the 14 meetings of the Board of Directors held in fiscal 2009. He also attended 12 of the 15 Board of Auditors' meetings, and made statements mainly from his specialist standpoint as an attorney. Outside corporate auditor Yasuharu Terai attended all 14 of the meetings of the Board of Directors held in fiscal 2009. He also attended all 15 Board of Auditors' meetings, making statements based primarily on his experience and insight as a management executive. Outside corporate auditor Haruo Kitamura attended 10 of the 11 meetings of the Board of Directors held after his appointment.He also attended all 10 of the Board of Auditors' meetings held during his term, and made statements based primarily on his experience and insight as a chartered accountant. Support System for Outside Directors and Outside Corporate Auditors For agenda items at meetings of the Board of Directors and the Board of Auditors to be attended by outside directors and corporate auditors, full-time staff members send documents and other materials to the outside directors and corporate auditors prior to the meeting and provide explanations as necessary to enable them to perform a complete preliminary study.When necessary, outside directors are also individually provide d explanations regarding proposals and reports to be submitted to the Board of Directors. As for outside corporate auditors, with regard to other material matters, the Company strives at all times to maintain an effective auditing environment, including by providing information, supplying materials, listening to opinions, and supporting research and data collection. Fundamental Concept of the Internal Control SystemYamaha has established an internal control system pursuant to Japan's Company Law and the Enforcement Regulations of the Company Law. Along with pursuit of the optimal corporate governance for enhancing both corporate value and the Yamaha brand, the Company endeavors to qualitatively enhance the internal control system, in recognition that doing so will improve the efficiency of business activities, increase the trustworthiness of Yamaha's accounting and financial data, and lead to stronger compliance, asset soundness, and risk management capabilities.The Yamaha Group has defined an internal control policy as a specific measure pertaining to the Group-wide internal control system. In line with this policy, the Company is standardizing the rules in place at its subsidiaries, and implementing Company-wide monitoring liaison committees in connection with the internal control system operated by corporate staff divisions, with the goal of making monitoring activities more comprehensive. Business Continuity Plan (BCP)From fiscal 2008, Yamaha has embarked on the development of a Business Continuity Plan (BCP), designed to enable it to quickly resume operations in the event of an earthquake in Japan's Tokai region or other major natural disasters that could cause damage to its structures or facilities. Yamaha has formulated its BCP Guidelines as a fundamental Company-wide policy in this regard. In April 2009, Yamaha established and initiated activities by the Corporate Committee, chaired by the President and Representative Director.In June 2010 the Risk Man agement Committee began activities at all operational sites and at Group companies, while putting the necessary systems and countermeasures in place to respond to new flu strains and various other risks. Compliance The Yamaha Group aims to achieve a high level of compliance management not only by conforming with laws and regulations, but also through adherence to social norms and corporate ethics. Compliance Oriented ManagementYamaha began conducting compliance activities in Japan in 2003 with the establishment of the Compliance Committee and the formulation of the Compliance Code of Conduct. Revisions were made to the Compliance Code of Conduct in fiscal 2006, including additions regarding the prohibition of forced and child labor, and other information essential for Group Companies with overseas business interests in order to contribute to the establishment of a structure suitable for global business development.In April 2008 we enhanced this structure to incorporate unified princ iples and guidelines for the entire Yamaha Group, including completion of codes of conduct that reflect the various local laws and regulations governing overseas Group companies. In fiscal 2009, we pushed compliance forward with the slogan â€Å"Compliance and Communication: Creating a Corporate Culture of Doing the Right Thing in High Spirits. † In June 2010, we reorganized the companywide Governance Committees and the compliance activities are now steered by the newly set-up Risk Management Committee through its CSR and Compliance Subcommittee.For details on Compliance Initiatives, see: http://www. yamaha. co. jp/about/corporate/compliance/ (Japanese only) Fiscal 2009 Compliance Measures Compliance and communication: Creating an environment where employees can do the right thing, transparently and correctly The results of the Fourth Compliance Survey conducted in fiscal 2008 showed the need to fostering a healthy organizational culture and promote communication. Based on th is recognition, from fiscal 2009, Yamaha has been conducting compliance promotion activities based on the keywords above.Feedback was provided to various divisions and Group companies on the aspects of their organizational culture and compliance issues that came to light during the fiscal 2008 survey. The Compliance Committee (Secretariat) subsequently conducted follow-up interviews with the responsible managers, in order to reconfirm the features of the organizational culture and promote the resolution of individual issues. Starting with a lecture in Compliance Promotion Month (October), Yamaha has implemented the following initiatives to promote communication in the workplace. (1) 4th Compliance Seminar (lecture)In addition to the 345 participants who attended the original lecture, a DVD recording of the lecture was screened at all workplaces, allowing a total of around 2,000 employees, mainly managers and executives, to benefit from the seminar. (2) Promoting Compliance e-Learnin g for All Managers and Executives This e-learning program incorporates the concept of â€Å"assertion† as it encourages participants to think about ways of communication when faced with compliance issues. A total of 1,247 people took part in this training between November 2009 and June 2010 (96. 1% completion rate). (3) Group Compliance MeetingsApproximately 70 responsible managers and others in charge of compliance at key divisions and domestic Group companies participated in the Compliance Meeting to share understanding of and information about compliance promotion activities. Participants both reviewed initiatives to date and were requested to provide training for all employees at their places of work. (4) Transparent and Correct Compliance Meetings (Training for all employees) The committee secretariat provided training tools, including presentation materials, for this training, which had been held 224 times as of April 2010, training a total of 3,340 employees.The secret ariat is providing individual support for all workplaces that have yet to hold the training, and working to ensure that all workplaces implement it successfully. ?Yamaha Music (Russia) LLC established in 2007) formulates a compliance code of conduct ? Conducted compliance survey (self-administered progress check) at overseas subsidiaries Overseas Initiatives Compliance Help Line (April 2009 to March 2010) A total of 43 communications were received throughout the year, 8 fewer than in the previous year. Of these, 37% were reports, and three came from overseas subsidiaries (one from Indonesia and two from Russia).There have been 344 communications over the past 7 years. With Our Customers Group-wide Quality Assurance Structure Quality Management System Quality Risk Management Quality Improvement Measures Stronger Customer Support System Improving Convenience by Standardizing Customer Helpdesks Quality Management System The Yamaha Group considers customer satisfaction to be its top pri ority, and has put in place a Company-wide quality management system to ensure the production of high quality products that meet the high expectations of our customers.Under the Company-wide quality management system, quality policies and targets and important quality-related measures are deliberated by the Quality Committee, and then issued from the president to the operating divisions. Each business division is responsible for the quality of its own products and establishes its own divisional targets in line with the quality policies and objectives set by the president. Each business division follows ISO 9001 international standards for quality management systems and conducts activities designed to achieve quality targets.The Quality Assurance Division, established in April 2010, audits whether the quality assurance systems of each operating division and the quality of their products meet the standard to which Yamaha aspires. The results of these audits are taken into account in i mproving the Company-wide quality management system. The Quality Management Representatives conference comprises people in charge of quality management for the operating divisions and works to disseminate Company-wide quality policies, targets and important quality-related measures.The conference also conducts joint research with the operating divisions on improvement case studies. In January 2010, in order to enhance the effectiveness of the Company-wide quality management system, the Yamaha Group established Product Quality Guidelines, which stipulate the level of quality which all Yamaha products should meet. ;;Click to enlarge Acquiring ISO 9001 Certification As of March 31, 2010, the Yamaha Group had acquired certification under the ISO9001 international standards for quality management systems at 25 business divisions, covering approximately 63% of the workforce on a consolidated basis.Quality Risk Management Measures to Prevent Product – Safety Issues The Yamaha Group takes precautions during the development, design, and production stages to prevent any product safety issues. Development and design divisions have also tightened their design reviews concerning product safety while production divisions have introduced measures to strengthen FMEA (Failure Mode and Effects Analysis) during production processes. The Yamaha Group has put in place a system that enables faster responses to ensure the safety of customers.For example, a product safety information database has been developed. In the event of a product safety issue in the marketplace, this database allows employees receiving information on a safety problem to report it immediately to the applicable department and the head of the Quality Assurance Division, who convenes an Emergency Action Committee Meeting*. The committee then advances instructions on necessary inspections and corrective measures, decides a proper response with respect to customers, and notifies top management of the situati on.In fiscal 2009, we decided to directly notify customers and repair free of charge possible defects in one product that could have potentially resulted in injury to customers, filing a recall report with Japan's Ministry of Economy, Trade and Industry. * Emergency Action Committee Meeting: A meeting attended by representatives from relevant production and sales divisions, the Service, Legal, and Public Relations Divisions, as well as from any other division named by the head of the Quality Assurance Division.Conformance with Product Regulations and Standards Worldwide Yamaha has developed a structure for full compliance with regulations and standards worldwide pertaining to product quality and safety, and environmental protection. Under this structure, the Company is able to collect information on regulations and standards in each country and to respond quickly to these regulations or issues that may arise.In addition, to monitor the status of legal compliance while developing pro ducts that conform to standards, Yamaha Corporation's headquarters includes a quality evaluation facility equipped with an array of measuring, analytical, and evaluation devices, including state-of-the-art electromagnetic wave-measuring facilities. Anechoic chamber used for electromagnetic wave measurement Quality Improvement Measures The Yamaha Group strives to ensure product safety and improve quality. At the same time, the Yamaha Group works to strengthen quality management training, while pursuing quality, ease of use and convenience in order to satisfy customers.Quality Management Training To develop quality human resources, Yamaha's personnel training system contains expert training related to â€Å"quality assurance,† as well as training tailored to individual job positions. The goal of this system is to raise awareness and enhance skills with respect to quality management. In fiscal 2009, approximately 150 people took courses offered in various areas, including Qualit y Engineering and FMEA/FTA*1. Furthermore, the Yamaha Group revised its training program in order toward enhance the training system geared to enhancing safety and environmental awareness and skills. 1 FMEA:Failure Mode and Effect Analysis FTA:Fault Tree Analysis Methods of systematically analyzing potential malfunctions and defects in products and other items Measures to Improve Usability The Yamaha Group always makes an effort to develop products from the customer's perspective. For example, employees act as product testers, and the results of their tests are reflected into product specifications. In this and other ways, Yamaha is working to improve usability. Piano Division, Yamaha CorporationYamaha's Piano Division is developing new types of pianos that incorporate digital technologies into a traditional piano. Examples include the Disklavierâ„ ¢ E3 player piano released in 2009, as well as silent pianos and hybrid pianos. The Disklavier in particular actively incorporates ne w functions such as Internet connection and simultaneous video recording and playback, offering users a multitude of ways to enjoy the product. The most important question for any product, however, is whether such functions are easy for customers to use and operate.The Piano Division is conducting usability tests*2, with the aim of making the Disklavier a more approachable and user-friendly product. These tests involve not only the product development division, but also sales divisions and the Quality Assurance Division. Sharing issues with each other facilitates a rapid response to any problems by the relevant division. For usability tests, the division creates a situation in which testers can try all the functions included in the Disklavier. Test subjects operate the products or prototypes in a special testing room.Representatives from the various divisions watch the test subjects from a separate room, taking notes. Observers pay particular attention to details such as hand moveme nts, which are recorded on video, and following the test they analyze and verify the results. This type of testing identifies unanticipated problems and allows the relevant divisions to modify specifications in order to enable more user-friendly, natural operation by customers. *2 Usability tests: In-house tests to confirm product usability have employees operate the product on a trial basis.Improving Convenience by Standardizing Customer Helpdesks Customer Support Department, Domestic Sales & Marketing Division, Yamaha Corporation The Yamaha Group has numerous business divisions, and has taken steps to put a robust support structure in place. Among other actions, in April 2008, the Group reorganized the Customer Support Department within the Domestic Sales & Marketing Division, coupled with the opening of a Customer Communication Center, as a means of integrating product-specific helpdesks in an effort to improve customer convenience.Moreover, in fiscal 2008, we took steps to impro ve our support structure, building a unified nationwide support system by clarifying helpdesk names and installing a standardized phone system using navi-dial,*1 among other means. For customers, these changes have resulted in more intuitive helpdesks for each product, and enabled a smoother customer service response. In fiscal 2009, we overhauled our phone management system by transitioning to a cloud model, supervising phone response service levels and strengthening system maintenance.Through these and other initiatives, we are constantly working to improve the system. At the same time, in order to improve the level of service, we have attached numerical values for various aspects of service quality, such as ease of reaching a representative by telephone and the speed of response to e-mail inquiries, and we are managing service based on these indicators. Through steady efforts in operator training and creating databases of the details of customer inquiries, we are continuously str iving to improve the indicators for service quality. 1 â€Å"Phone system using navi-dial†: A phone system that utilizes a â€Å"navi-dial† number, which automatically connects callers to helpdesks at local dialing rates wherever they call from in Japan, resulting in a more efficient provision of guidance and services to customers. >>Click to enlarge Staff field calls at the Customer Communication Center With Our Shareholders Policies for Retained Earnings and Returns to Shareholders Proactive Investor Relations Efforts to Promote Understanding of the Company Inclusion in Socially Responsible Investment Indexes Policies for Retained Earnings and Returns to ShareholdersYamaha Corporation has adopted a basic profit allocation policy linked to the level of consolidated net income in the medium term that provides for increasing return on equity (ROE) by retaining earnings as appropriate for strengthening Yamaha's management position through investments in R, sales capabili ties, capital equipment and facilities, and other areas, while also emphasizing higher shareholder returns to reflect consolidated performance. Specifically, Yamaha endeavors to provide continuous, stable dividends and has set a target consolidated dividend payout ratio of 40%.We also apply information gained from shareholders and investors to the management of our businesses, with the aim of improving corporate and shareholder value always in mind. Personnel responsible for investor relations support management by supplying top management with opinions and suggestions gathered through communication with market participants, institutional investors and shareholders. Proactive Investor Relations Efforts to Promote Understanding of the Company Yamaha Corporation adheres to a disclosure policy that ensures fair and timely disclosure of information to institutional and individual investors around the world.In addition to holding quarterly results conferences for institutional investors in Japan, Yamaha conducts conferences and briefings for individual business segments as well as factory and facility tours on occasion. For institutional investors in other countries, along with making available English translations of all information provided to institutional investors in Japan, we visit investors overseas several times a year to foster mutual understanding through direct communication.For individual shareholders Yamaha runs a special benefit plan designed to encourage more shareholders to become active proponents of Yamaha's products and philosophy. Additionally, we utilize our website to provide corporate information in an easy-tounderstand format, distribute an e-mail magazine with important information, and are stepping up other activities, including Yamaha's active participation in events for individual shareholders. Through these initiatives, we work to enhance communication with investors, and use the results of feedback and other information gained to impro ve investor relations activities and management performance.Inclusion in Socially Responsible Investment Indexes Socially Responsible Investment (SRI) indexes and funds in Japan and other countries evaluate potential investments not only from a financial perspective, but from CSR environmental viewpoints as well. Yamaha Corporation continues to be listed in some of the world's most prominent SRI indexes, including the FTSE4Good Global Index (managed by Britain's FTSE), and the Morningstar Social Responsibility Index (MS-SRI). As one way of measuring financial soundness, each year Yamaha Corporation requests a long-term bond credit assessment from bond ratings agencies.The results are shown below. For the People We Work with Initiatives for Employees Basic Policy on Hiring and Employment Job-Tailored Training and Education Systematic Transmission of Skills Initiatives for a Better Work-Life Balance Assisting Women's Careers Measures to Prevent Harassment Occupational Health and Safet y Policy Administration Initiatives for Business Partners Fair Evaluation and Selection in Partner Relationships Survey of CSR Measures of Business Partners Basic Policy on Hiring and EmploymentThe Yamaha Group observes employment and labors laws in the countries where it does business and conducts appropriate labor management based on labor practices and labor-management relations. We respect human rights in hiring and employment and work to maintain fair hiring practices and provide employment opportunities to a diverse range of people. Utilizing the Senior Partner System Yamaha Corporation instituted an employment extension program in April 2004 called the Senior Partner System that provides willing employees with the opportunity to work beyond age 60, the normal retirement age.There were 195 people working under the system as of the end of March 2010. The system allows us to effectively utilize personnel with a wealth of operational knowledge, skills and experience, and it provi des financial benefits to employees past the normal retirement age. Younger employees also receive instruction and training through the system. We revised the application process and how benefits are structured in fiscal 2008 in order to facilitate more active use of the system. Group companies have also established similar programs in an effort to provide employment to people beyond the normal retirement age.Employing People with Disabilities Yamaha Corporation established a special subsidiary*1 in 1989, Yamaha Ai Works Co. , Ltd, to promote employment for people with disabilities and the development of conducive working conditions. An application was made in fiscal 2008 for Yamaha Business Support Corporation under the Group Application system*2 and the scope was expanded accordingly. *1 Subsidiaries recognized under the Act for Employment Promotion, etc. of Persons with Disabilities. Special subsidiaries must meet certain criteria in connection with the number and ratio of employ ees with disabilities.People with disabilities employed by such subsidiaries are counted as employees of the parent company when calculating its employment ratio. *2 A system under which the parent company of a special subsidiary may treat other related subsidiaries as a single unit when calculating employment ratios, etc. upon approval by the director of the public employment security office. Job-Tailored Training and Education Yamaha believes that creating a mutually beneficial relationship between the employee and the Company inspires motivation.Therefore, the Company works to create a system that is equally focused on education and training and career development. Each training program is tailored to a specific objective in one of the following categories:Strategic Personnel Development, Function-Specific Training,Stratified Training, and SelfDevelopment Education. The Strategic Personnel Development program includes the flagship Yamaha Global Institute, which aims to mold the p ersonnel who will be the backbone of the Company in the future, both in Japan and overseas.Another program designed to cultivate the next generation of core employees is the Yamaha Advanced Skill School, held at production facilities in Japan. The Function-Specific Training program trains employees in core technologies, Monozukuri Education seminars and international awareness. The Stratified Training program, meanwhile, provides training at career turning points, such as when an employee has been promoted or made a manager. Finally, in the Self-Development Education program, Yamaha provides support for employees' self-directed studies, including through the Yamaha Business School, a distance learning-based program.Yamaha also provides employees approaching the age of 50 opportunities and information to help them consider their individual life paths, and offers â€Å"Life Design Seminars† to support their future careers. Going forward, Yamaha will further strengthen its progr ams for providing each employee with the highly specialized job-specific training and education they need to perform at a higher level in fulfilling the Yamaha values of being customer-oriented and qualityconscious. Systematic Transmission of SkillsMany highly skilled employees in manufacturing positions have been reaching the retirement age in recent years. Moreover, over the next several years, around 100 employees a year will be leaving the production floor. Given this state of affairs, Yamaha Corporation has been conducting skill transmission initiatives to ensure that core production skills are faithfully passed down to younger workers. In order to develop a framework for skill transmission and personnel development, in 1996 we first registered the skills possessed by the Company using the Skill Registration System, which was created for that purpose.Registered skills are categorized and prioritized, and the data is used to make lists of essential skills and who possesses them and to design programs for their transmission. The From-To Program was created to aid in the transmission of especially important skills in a very practical way. Under the program skilled veterans pair up with younger workers on a man-to-man basis (sometimes in groups depending on the skill) and provide systematic training in order to pass down their skills. To date, around 150 sets of workers have completed training.Workers in their thirties and forties who received training when the program was initiated are now in the position of conveying their knowledge to younger workers and are doing their best to maintain and pass down their skills. In recent years, more and more employees in their teens and twenties who have only been with the Company for a short time are succeeding our veteran employees, so the program is also helping to foster a younger generation of employees who will support production activities in the years to come.We will continue to promote skill transmission initia tives and develop our personnel with the goal of being a world-leading manufacturer in our core field of sound and music. Initiatives for a Better Work-Life Balance The Yamaha Group considers cooperation between labor and management in achieving a better work-life balance to be fundamental to realizing corporate growth and a fuller life for all employees. Based on this philosophy, Yamaha Corporation has for many years worked on a range of initiatives to shorten total work hours and provide support for both work and family.In order to help employees combine work with caring for a family, Yamaha has made proactive efforts, including the introduction of child care and nursing care leave ahead of statutory requirements. In April 2006 Yamaha established the Work-Life Balance Committee to provide individual employees with support for both work and a fuller life outside of work, and to help them combine the two. Specific measures focused on reducing working hours and implementation and imp rovement of work/family support systems for the variety of circumstances encountered by employees. Basic Policy on Work-Life BalanceIn order to realize both expanded business activities and lifestyles that offer personal fulfillment, we will proactively promote work-life balance that respects a wide range of values and lifestyles. People can use the extra time created by increases in the quality and productivity of work in many different ways, and doing so leads to enhancement of overall quality of life and energize body and mind. This energy can provide the power for new value creation, and serves as a source for a continued good work, enhancement of corporate value, and the realization of a fulfilling life.We will work toward the creation of this type of virtuous cycle at Yamaha. Self-Directed and Highly Productive Work Styles (Reduced working hours) In an effort to prevent overwork, management and labor have jointly established and implemented guidelines for overtime, and encoura ged employees to utilize paid holidays, take special leave, and revise their work styles. We have established structures and conduct ongoing operational checks aimed at reducing the work hours of each employee, and allowing for a self-directed, highly productive work style.In fiscal 2007, we re-introduced a system allowing employees to take their accumulated paid vacation time all at once, which increased the average number of holidays taken by all employees during the year by two days. In fiscal 2008, we added an initiative that mandates at least one â€Å"No Overtime† day per week throughout the entire Company, in an effort to further reduce the number of hours worked. We have continued these efforts, including reducing overtime and holiday working hours, maintaining the â€Å"No Overtime† day, and prohibiting work past 10 p. . , and as a result, the total number of hours worked per employee in fiscal 2009 declined by 64. 4 hours year on year. A Dynamic Organization with Flexible Working Conditions(Building and improving work-life balance support systems responsive to the diverse circumstances of individual employees) In response to the enactment in 2003 of the Act for Measures to Support the Development of the Next Generation, Yamaha created a three-year action plan starting in fiscal 2005 and submitted it to the Ministry of Health, Labour and Welfare.Through consultations with labor, the Company established concrete goals for the three-year period, and began working to achieve its objectives, receiving Ministry recognition of its efforts in 2008. Yamaha also formulated a new five-year plan that began in fiscal 2008, and is working to achieve its objectives. As the first step, during the spring 2008 labor negotiations, management and labor reached an agreement on further expanding systems for a work-life balance.We extended the period of eligibility for shortened work hours for employees with small children, and established a scheme of shorten ed work hours for parents to participate in school events. We also implemented a program of shortened work hours for employees enrolled in adult self-development courses, as well as introduced an employee assistance program (EAP). Yamaha will continue to pursue measures to develop its corporate culture and implement programs responsive to the varied situation of individual employees, promoting the establishment of a friendlier work environment and seeking to create a truly dynamic organization.Ministry of Health, Labor and Welfare mark recognizing Yamaha's support for the development of the next generation Principal Measures for Better Work-Life Balance (from fiscal 2005) Fiscal 2005 Revision of programs for childcare leave and shortened work hours for childcare Flexible work hours introduced for employees raising small children. Receipt of the Fiscal 2005 Family Friendly Company Award from the Ministry of Health, Labor, and Welfare The award recognized Yamaha's programs to provide broad support for work and family, and to create a friendlier work environment.Fiscal 2006 Extensive revision to employee benefit programs Lifestyle-related benefits were newly established or revised, providing expanded support to employees struggling with economic burdens arising from childcare, education, disability or nursing care. A wide range of membership-based welfare benefit services were also introduced. Fiscal 2007 Introduction of Company-wide vacation The Company has established a labor agreement stipulating three days per year when all workers take paid vacation, two days more than in the previous fiscal year.Fiscal 2008 Ministry of Health, Labor and Welfare Recognition for Yamaha's support for the development of the next generation Extension of period of eligibility for shortened work hours for employees with small children Introduction of system for shorter work hours for parents to participate in school events Introduction of an Employee Assistance Program (EAP) Intro duction of a system for reemployment of spouses of employees on overseas assignment Childcare Leave for Male Employees Development Management Group Production Technology Department Digital Musical Instruments DivisionI took one month of childcare leave when my first child was born in 2007 and when my next was born in 2009. The company has been encouraging male employees to take childcare leave, and I got on board with the idea. I wanted it to be my wife and I who raised our children and did not want to depend on my parents. I also wanted to go on record as taking childcare leave because I believe that an increase in childcare leave for men would make it easier for people raising children to work, for both men and women.Taking this leave time, although shorter than the amount of childcare leave generally taken by women, allowed me to care for my children with my wife and gave me a real understanding of how hard it is, something I only had an abstract understanding of before. I also t hink I was able to partially share in how my wife was feeling, as she had to leave, albeit temporarily, a workplace where she was a key member. More and more male employees at our company are taking childcare leave, and I got the sense when I took time off for my second child that everyone's acceptance had progressed from the time I took the leave time for my first child.I think for future generations, it will be the norm for fathers to take the time to help raise their children like this. Balancing Work and Caring for a Loved One CP Production Management Section CP Business Department Automotive Component Division Yamaha Fine Technologies Co. , Ltd. My mother, who was full of life even in her eighties, was suddenly hospitalized last year and diagnosed with dementia. I currently care for her at home and use a nursing care facility during the day. At first I didn't now what to do at all. For about three months after she returned home from the hospital, I would be awakened in the midd le of the night and had many sleepless nights. I consulted a care manager referred to me by my boss, who had experience with nursing care. That very day, the care manager arranged for a special nursing care bed and wheelchair and gave me instructions on how to apply for longterm care certification. It was at that time that I realized how important it was to have someone you could consult with.After that, I reoriented myself to fully accepting my mother as she is now, and since that time her symptoms have been better. I have been blessed with understanding managers and an accommodating workplace, so I have been able to continue my job while caring for my mother. Of course, I prioritize my job. It is because of my job that I am able to provide nursing care for my mother while also supporting my family. And it is because of my situation that I have come to be attentive to my own health and the health of my family.In our house, my wife takes care of housework and childcare, and I take r esponsibility for caring for my mother. In the morning I wake my mother up and care for her by changing her clothes and feeding her. I then take her to a daytime care facility and head off to work. During the day I have the peace of mind to totally dedicate myself to my job. After returning home, I resume caring for my mother, and in the evening we all try to have dinner together as a family. An hour before going to bed, I make time to talk with my mother.We talk about her day at the care facility, memories from childhood and all sorts of other things. I believe that this is helping her recover. I have found that nursing care goes more smoothly when you don't think too hard on your own and find someone to consult with, and when you don't strain too hard and ease up on things when you can. Assisting Women's Careers The Yamaha Group holds the diversity of its employees in high regard, and aims to be a place where all employees can make the most of their abilities, regardless of their gender, nationality or other factors.Measures implemented in the past have resulted in nearly an equal average number of years of continuous employment for male and female employees at Yamaha Corporation, and the proportion of women returning to work after childcare leave is nearly 100%. Positive Action Projects Establishment of the Diversity Development Department Yamaha Corporation inaugurated the Positive Action Project in May 2004 by inviting employees to apply for a position on the project group.Over the course of a year, the project group examined the situation of women at Yamaha and other companies, held lectures and created an internal website in an effort to create a comfortable working environment and employment system for women. The results of the activities over the course of the year were compiled into a recommended action plan. In order to further accelerate support for women's careers, based on this action plan, in March 2006 Yamaha established the Diversity Planning Department as a dedicated organization within the Human Resources Division.The department is carrying out the following measures aimed at broadening opportunities for women to develop their abilities and play an active role, and creating a more comfortable working environment. Major Measures to Assist Women's Careers Proactive hiring of female employees Increase ratio of female new graduate hires, targeting 30% for the immediate future Securing outstanding human resources through hiring activities that include information about the active roles played by female employees and by creating a more comfortable working environment for women.Actively recruiting and increasing opportunities to develop the abilities of female employees Increasing recruitment of women for managerial positions Planning and implementing various training programs Creating working environments that are comfortable for women Responding to next-generation laws on gender equality in employment, childcare and nursing leave Implementing the Yamaha Action Plans Promoting the operation of a balanced support system and revision and creation of structuresChanging workplace awareness and fostering a corporate culture Providing information through an internal website Conducting educational activities through training, conferences, and pamphlets Promoting efforts in the Yamaha Group Promoting Action Plans to support the careers of women throughout the Yamaha Group The Yamaha Group seeks to create workplaces where every employee can perform to his or her fullest potential. In order to achieve this goal, we will build comfortable workplaces, create more opportunities for both women and men to succeed, and support them in every challenge they take on.Action Statement from the Yamaha Group’s Action Plan to Support Women's Careers Report on Women's Career Support Project Yamaha Travel Service Co. , Ltd. Members and associates of the Women's Career Support Project In April 2009, Yamaha Travel Service Co. , Ltd. launched a Women's Career Support Project. The team, led by and consisting entirely of women, worked on project activities for approximately ten months. The team focused their efforts on learning what kind of awareness women need to have active careers, and what kinds of obstacles they face.First, to get a better understanding of current conditions, the team conducted interviews with all employees. This not only helped to narrow the focus of the project, but also proved effective in generating more lively communication between employees. The team also held in-house lectures, attended seminars outside the company, and visited other companies. These activities enabled them to meet with a wide variety of people both inside and outside the company, and were a great source of inspiration. By February 2010, the team had compiled its final report, proposing new systems and activities.As a result of these proposals, we are now working on concrete steps to implement a program enco uraging employees to take their holiday time, improve the visibility of our employee evaluation system, and other measures. In the fall of 2009, Yamaha Travel Service Co. , Ltd. established a gender equality declaration, which was subsequently registered with Shizuoka Prefecture. Measures to Prevent Harassment The Yamaha Group Compliance Code of Conduct prohibits any language, behavior, or unfair discrimination that could be construed as sexual harassment or other impropriety.In an effort to prevent sexual harassment and other forms of harassment in the workplace, Yamaha has distributed the Code of Conduct to all employees, as well as clarifying and making all employees aware of the consequences for failure to comply with company rules and regulations. We also work to prevent harassment through workplace meetings and management training to better educate employees about the issues involved. We set up a counseling desk and helpline, and respond promptly in working to solve any proble ms that are brought up through these channels.In 2008, we revised our company rules and regulations, altering them to more concisely and unequivocally prohibit sexual and other forms of harassment. These revisions provided an opportunity to embark again on awareness-raising campaigns to prevent sexual harassment in the workplace. Going forward, we remain committed to establishing a work environment that enables employees to fully utilize their skills, regardless of gender. Occupational Health and Safety Policy Administration Based on its management charter, on September 1, 2009 the Yamaha Group established its Group Health and Safety Management Policy.This policy sets for the Yamaha Group’s basic philosophy regarding health and safety, recognizing that ensuring the health and safety of everyone involved in Yamaha's business activities constitutes the foundation of those activities, that all employees should work together to promote the formation of a healthy, safe, and comfor table working environment, while also maintaining our health and safety management standards with respect to our customers. Health and safety are fundamental conditions for leading a happy and rewarding life.Based on this philosophy, the Yamaha Group has formed an Industrial Safety and Health Committee, headed by the Director in Charge of Industrial Safety and Health, with membership comprising branch managers, area leaders, and the chairs of various subcommittees. This committee is charged with managing occupational health and safety, traffic safety, and activities to promote good health. Striving for Accident-Free Workplaces To ensure employee safety, the Yamaha Group not only has in place safety measures related to machinery and equipment, but also promotes programs to dentify and remove potential causes of accidents. For example, there is a set of routine confirmation motions and statements to ensure that all equipment is prepared properly, and a range of other activities design ed to avoid near-miss incidents. In fiscal 2008–2009, Yamaha Corporation’s headquarters and factories cooperated with specialists and worksite managers in conducting inspections based on the Occupational Health and Safety Work Standards Checklist*1, a tool designed to enhance work safety, making improvements with reference to the actual work being conducted.We also conducted training at each business site to stress the importance of occupational health and safety, targeting relatively inexperienced employees and recent transfers, as well as contracted and temporary employees at Yamaha Corporation. In fiscal 2010, as part of our efforts to reduce work-related risks, we rolled out our Risk Assessment Program*2, positioned it as a key priority for our domestic Group companies, and promoted it along with our other activities in this area. 1 Occupational Health and Safety Work Standards Checklist: A document listing critical points for performing each work procedure more sa fely, as well as the rationale behind each point. Particularly for production sites, this list is in place for every work procedure. *2 Risk Assessment Program: For each work procedure, factors including frequency, potential for injury, and degree of severity are assessed numerically. Activities then focus on reducing risk by making improvements in those areas with the highest numerical score.Ensuring Employee Health Viewing both periodic health checks and special screenings as an opportunity to improve lifestyle habits, ensure greater caution at work, and improve workplace environments and procedures, the Yamaha Group has worked proactively to promote prevention of a number of lifestyle and work-related conditions. In fiscal 2009, for example, we offered individualized health guidance to employees working with organic solvents, using a health interview sheet as part of a special screening.Workplace health training based on workplace ranking data collated from screening results can then be linked to enhancing worker awareness and improving workplace methods and conditions. To protect the health of all of our workers, smokers and non-smokers alike, in 2008 Yamaha Corporation established a resolution introducing a policy that will ban smoking on all Yamaha Corporation property, including the removal of all smoking areas, beginning April 1, 2011.In preparation for this move, in fiscal 2009 we began offering individual quitsmoking support, established smoke-free days once a month, sponsored no-smoking events, began plans to reduce the number of smoking areas, and promoted a variety of other anti-smoking activities. As a result, in ten years the percentage of smokers at Yamaha Corporation factories has fallen from 32. 3% (40. 1% for men) to 19. 7% (23. 1% for men).In fiscal 2010, we will continue this push with weekly smoke-free days, group health education and support for smokers trying to quit, as we work towards achieving a completely smoke-free environment. In addition, we are also initiating measures to prevent workers from smoking outside of the workplace, contributing to the health of not only our employees, but of our customers and the people in our communities. Concerning mental health initiatives, in fiscal 2009 we worked to raise awareness by including a self-assessment and lectures on workplace stress in our employees' regularly scheduled health checkups.We also worked to further enhance mental health care by providing internal training for production-line workers, individual services from our own industrial physician and counselors, a mental health counseling desk staffed by psychiatrists and clinical psychologists, and counseling provided by outside institutions through our Employee Assistance Program (EAP). In addition, we continued our efforts on both a Company-wide and individual business site level to encourage a self-help approach to promoting good health, including the Walk for Health, the Indiaca Tournament, and other eve nts.Fair Evaluation and Selection