How Knowledge-Management Repositories are Used within Organizations Essay

How Knowledge-Management Repositories are Used within Organizations - Essay Example Apart from that the essay will also highlight on the various types of storage systems. Finally the report will shed light on the advantages of the mentioned storage systems Table of Contents Introduction 4 Data Warehousing 5 Types of Storage system 6 References 8 Introduction Knowledge management can be defined as the set of methods that are responsible for arrangement, distribution, and deployment of knowledge. Knowledge management has a long history; however the form of knowledge management was different from time to time. Knowledge management is a broader topic and plays a significant role in today’s age of information technology. It hugely impacts the action we perform and the decision we make, as both are influenced by some form of knowledge. According to Thomas Bertels knowledge management can be defined as the management or supervision of the organization in the context of continuous regeneration of knowledge. Incorporating information technology within the organization , circulation of knowledge and developing the structure of organization are the examples of knowledge management (The knowledge management forum, n.d.). Thus knowledge management can be portrayed as the capability to manage knowledge. These days organizations have also started to view ‘knowledge’ as a type of resource. ... Such activities are principally carried out to preserve knowledge assets of the organization and also to facilitate group working. The next half of the report will present a brief description about data warehousing. Data Warehousing Data warehousing is the process by which an organization stores its historical data in a structured form, so that it can be used further. Data warehousing can be defined as the set of techniques, methods and tools that are employed to offer support to the knowledge workers such as managers, directors, and analysts. The primary function of a data warehousing is to facilitate availability of information which further helps in the process of decision making and also for enhancing informational resources. William H. Inmon defined data warehouse as an integrated, non volatile, issue oriented collection of data which helps in the decision making process of the management (Inmon, 2005, p. 32). Data warehouse is the base storage location, which contains data from a number of sources and then transforms it into a multi dimensional and informational model that can be used for the process of querying and investigation. A data ware house also holds the capability to carry out many activities. For example a training manager from an organization may ask ‘what are the best possible orientations for a newly recruited employee?’ Apart from that personnel from administration department may ask ‘which particular strategy is more likely to get success in the market place’. Each of the aforementioned questions needs information pertaining to the area of research and this information instigates from the data warehouse. In general, on regular basis information the operational systems are imported and extracted in the data

First Viewing of a Horror Film Essay Example | Topics and Well Written Essays - 750 words

First Viewing of a Horror Film - Essay Example There is no emotion other than fear, which has such a lasting impact on our minds. We are not able to come out of it. We just cannot help it. Horror films are one genre of movies that invoke negative emotions in the viewers by manipulating their most imaginative fears. They create such an aura of fright and dreadfulness that we become friends with sleepless nights and eerie feelings for many days to come.   Scream (1996) was the first horror movie I ever saw. It was directed by Wes Craven; and, it starred my favorite heroine at that time, Drew Barrymore. It was one fine evening that my friend and I decided to watch Scream. I was at my friend’s house for a slumber party. We fetched some popcorn after dinner and seated ourselves in front of the television. Back then, we used video cassette players since DVD players had not been invented. My friend inserted a video cassette inside the player, and the movie began on the television screen. The story was about a pair of psychic fr iends who killed young nubile girls for fun’s sake. Casey was a young girl alone in the house. She received a call which she thought of as a prank call. She flirted a little when the caller had already sneaked into her house. Wearing a white mask, the killer chased her, and then stabbed her to death when her parents were just entering the house.  

Project Construction Management Plan

Project Construction Management Plan Dear VU Pty. Ltd., RE: Construction Management Services I refer to your advertisement regarding the delivery of construction management services, as tendered online on 8th March 2017 and thus desire to express our interest in executing the expected objectives of the project. Best builders and management services had been established in the year 2005 and for the past 12 years, we have been basically engaged in managing and delivering projects. Our familiarity with your preferences and objectives is totally unparalleled thus making Best builders and management services team an immediate asset to the VU Development complex project. The experience, expertise and competency of Best builders and management services will indefinitely ensure a successful project termination which will undoubtedly be executed within the prescribed budget and time period. Below mentioned are our prime strengths that perfectly favor your proposed project: Sound knowledge and strong track record of planning, initiating and executing projects within the prescribed budget and time Diverse experience in the development of high rise buildings The same project team has been working on similar kind of projects since the establishment of Best builders and management services Team coordination and mutual understanding of individual roles and responsibilities in delivering a successful project We as a team are pretty confident that the quality of our experienced professional staff will indefinitely lead to VU development complex project a success. And hence, we all are excited about the opportunity to work with your organization for the execution of this project. I thus look forward to discuss this with you further. Yours sincerely, Glenn Maxwell Project Director Best Builders and management services 1. Introduction of our firm Best Builders management services is privately owned professional firm providing design, construction and management services. The firm was established in 2002 in Melbourne CBD with a view to take after the most elevated proficient norms. Regardless of whether a venture is expansive or little the experts at BBMS work with the steadiness and responsibility to fulfill customer needs with the mix of involvement, expert aptitudes and the innovative use of ideas. Our operation started in 2005 with the motivation behind giving assortment of services on request of its first significant client. We have been included in outline and development of numerous medium ascend and elevated structures in Melbourne. With more than 25 profoundly devoted lasting staffs and different partners give an incorporated way to deal with multidisciplinary designing and construction projects. 1.1 Capability BBMS has a reputation of over 12 years in the field of building design, construction and management services for local and worldwide projects. We have offices and extensive building assets and experience to give point by point designing outline, development and consultancy administrations for compositional, basic, electrical, mechanical and sterile designing plan. Our dedication and diligent work to rehearse imaginative strategies has helped BBMS to set new guidelines and values. We have highly qualified groups of designers, engineers, construction teams, project and risk managers. At BBMS the hard-working attitude is alive. The experts drew in here are completely devoted to give the absolute best yield at least conceivable cost. Best builders and management services has undertaken many large scale and challenging projects in the past years which gives us the confidence to undertake your proposed project. Relevant services, Best builders and management services has been involved with: 1.2 Past successful projects Assignment name: Construction of 35 Spring street Country: Australia Location: Melbourne Address: 35 Springs Street Melbourne VIC 3000 Professional Staff Provided: Architects, Structural Engineers, Civil Engineers, Electrical Engineers, Sanitary Engineers and HVAC Engineers Number of staff: 17 Client: Colliers International Start Date: March 2014 Finish Date: February 2017 Duration: 35 months Name of Senior Staff: Romil Team Leader / Civil engineer, Construction manager (28 years industry experience) Shreysha Head of Architecture (25 years industry experience) Vani Sanitary Coordinator (23 years industry experience) Simar HVAC Designer (20 years industry experience) Estefania Senior Structural Engineer, Construction manager (24 years industry experience) Jack Senior Electrical Engineer (20 years industry experience) Description of Project: The project is the construction of the 35 Spring street apartment building. The Complex is 45 stories high (166m), with a construction budget of $350,000,000 with a 35 month build time Assignment name: The construction of Vision Apartments Country: Australia Location: Melbourne Address: 500 Elizabeth street Melbourne VIC 3000 Professional Staff Provided: Architects, Structural Engineers, Civil Engineers, Electrical Engineers, Sanitary Engineers and HVAC Engineers Number of staff: 25 Client: Visions Apartments Start Date: September 2010 Finish Date: December 2013 Duration: 39 Months Name of Senior Staff: Romil Team Leader / Civil engineer, Construction manager (28 years industry experience) Shreysha Head of Architecture (25 years industry experience) Vani Sanitary Coordinator (23 years industry experience) Simar HVAC Designer (20 years industry experience) Estefania Senior Structural Engineer, Construction manager (24 years industry experience) Jack Senior Electrical Engineer (20 years industry experience) Description of Project: The project is the construction of the Visions Apartments complex in Melbourne. The structure is 69 stories high (223m) and has a construction budget of $500,000,000 with a construction time of 39 months Assignment name: Construction of Optus Centre Melbourne Country: Australia Location: Melbourne Address:367 Collins street Melbourne VIC 3000 Professional Staff Provided:Structural Engineers, Civil Engineers, Electrical Engineers, Sanitary Engineers and HVAC Engineers Number of staff: 14 Client: Optus Start Date: April 2011 Finish Date:September 2013 Duration: 30 Months Name of Senior Staff: Romil Team Leader / Civil engineer, Construction manager (28 years industry experience) Shreysha Head of Architecture (25 years industry experience) Vani Sanitary Coordinator (23 years industry experience) Simar HVAC Designer (20 years industry experience) Estefania Senior Structural Engineer, Construction manager (24 years industry experience) Jack Senior Electrical Engineer (20 years industry experience) Description of Project: This project consists of the construction of the Optus centre in Melbourne. The structure is 34 stories and has a budget of $300,000,000 with a construction time of 30 months. Assignment name: Construction of The International Tower 1, NSW, Sydney Country: Australia Location: New South Wales Address: 200, Barangaroo Avenue, Sydney NSW 200 Professional Staff Provided: Architects, Structural Engineers, Civil Engineers, Electrical Engineers, Sanitary Engineers and HVAC Engineers Number of staff: 13 Client: ITS development Start Date: 2016 Finish Date: 2012 Duration: 40 months Name of Senior Staff: Romil Team Leader / Civil engineer, Construction manager (28 years industry experience) Shreysha Head of Architecture (25 years industry experience) Vani Sanitary Coordinator (23 years industry experience) Simar HVAC Designer (20 years industry experience) Estefania Senior Structural Engineer, Construction manager (24 years industry experience) Jack Senior Electrical Engineer (20 years industry experience) Description of Project: The project is the construction of the International Tower 01 office and residential building. The Complex is 49 stories high (712f), with a construction budget of $49,000,000 with a 40 month build time Assignment name: Construction of Freshwater place North Melbourne Country: Australia Location: Melbourne Address:1 Queens Bridge Square Melbourne VIC 3000 Professional Staff Provided: Structural Engineers, Civil Engineers, Electrical Engineers, Sanitary Engineers and HVAC Engineers Number of staff: 16 Client: Freshwater Place apartments Start Date: 2002 Finish Date: 2005 Duration: 36 Months Name of Senior Staff: Romil Team Leader / Civil engineer, Construction manager (28 years industry experience) Shreysha Head of Architecture (25 years industry experience) Vani Sanitary Coordinator (23 years industry experience) Simar HVAC Designer (20 years industry experience) Estefania Senior Structural Engineer, Construction manager (24 years industry experience) Jack Senior Electrical Engineer (20 years industry experience) Description of Project: This project consists of the construction of the Freshwater Place apartments in North Melbourne. The structure is 63 (673f) stories and has a budget of $295,000,000 with a construction time of 38 months. 1.3 Project objectives Deliver a successful and profitable project Prepare complete design for the proposed construction work Prepare cost estimate and review the viability and feasibility of these works in terms of cost, time and quality Carry out complete construction supervision during construction stage Ensure that the work is carried out in a timely manner Ensure that the project is implemented in accordance with the conditions of the contract Ensure that the cost of construction is controlled without exceeding the allocated budget Prepare monthly reports regarding the progress of the works and the conditions of site, investigate the obstacles and recommend practical remedies. 2. Project description: The proposed VU development complex is to be constructed in the CBD area of Melbourne. The site is located at 364 and 372 Lt Lonsdale St. Currently, both sites (364 and 372 Lt Lonsdale St) are occupied with single and double storied vacant buildings made up of bricks. The site of the proposed building is bounded by roads and properties on four sides. A road runs between existing site marking the boundary for 364 and 372 Lt Lonsdale St on the eastern and western side respectively. The shape of the site is regular and the area is about approx. 1935 m2 including the dividing roads. 32 storied complex has been proposed on the site for office use. The conceptual design consists of 4 basements for parking and numbers of plant rooms required for the complex. Ground floor is designed for retail purpose. The street level floors will be fully landscaped and will have limited area of retail and entertainment areas. The cost of the building is estimated to be around $120 million including financial charges and cost escalation. The total development period is 30 months including three phases (design, permits and construction). ORGANIZATION STRUCTURE MANAGEMENT TECHNIQUES TO BE ADOPTED WHILE EXECUTION Construction management plan Construction supervision and management aims at the accomplishment of the construction as per the contract agreement. Construction work can be imagined to be having two parts, namely manpower and material mobilization It basically consists in the provision of a competent team of supervisors who can for see the requirement of a particular quantity of the material and manpower in the different stages of the works The list of jobs to be done are as follows Quality assurance and timely performance of the works Check and approve time and construction schedule, drawings, data and samples submitted by contractor Maintains accounts of construction Inform the management at a specific period on the status of the project in terms of cost, time and performance (daily reports, monthly progress report, site meetings report and final reports). Preparation of project completion report Project handover Final acceptance certificate Quality assurance procedures We have proposed a team of experts with highest professional skills in order to maintain the quality works of the project. The design and drawings will be carried out as per the relevant codes. Final drawings of design and detailing will be freeze prior to the initiation of the construction phase. Preparation of cost estimate, bill of quantity and specifications will be done by experienced professional and will further be checked by senior personnel. Specification will specify the constructions methodology and details of materials to be used in the project to avoid low quality materials and poor workmanship. Risk management plan In the construction industry, every project is prone to some risks that affects the work progress. In order to avoid its impact, risk should be identified and manage beforehand to achieve the project objectives in terms of cost, time and quality. Our company has gained experience in mitigating the risks and delivering the past projects successfully. For VU development complex we will identify, analyze, evaluate and prepare a mitigation plan according to the standards (IEC/ISO 31000:2009). Communication management plan To carry out the project in an effective manner a proper system of information will be developed to avoid miscommunication between Client and the consultants. It will keep the parties up-to-date regarding the work progress. In order to complete the proposed project successfully within the stipulate time frame, extensive interaction will be carried out with the client. Health and safety plans Management is determined to implement safety in all activities on site and action to eliminate risks related with health and welfare of the stakeholders. We will provide a safe working environment, facilities for the welfare of workers, information, instruction, training and supervision necessary to ensure the safety of workers from injury and health risks We will improve our performance through effective safety management Each worker has to follow safe work practice to avoid injury to themselves, others as well as plants and equipment. FEES PROPOSAL: Project Managers And other Personnel Fee per hour Rate per year Total Fees Personnel Assignment % Construction Manager $179 $483K $1.2M 18% Project Director $140 $378K $945K 14% Structural engineer $120 $324K $810K 12% Sanitary coordinator $111 $299K $747K 11% HVAC designer $103 $278k $695K 11% Senior civil engineer $118 $318K $795K 12% Senior electrical engineer $109 $294k $735K 11% External consultants x 4 $100 $270k $675K 10% Total Fee Proposal $6.6M 100% Deliverable Acceptance Criteria Project definition and detailed schedule Our definition of the project must align with customers task brief Permits to be approved (VIC government, Melbourne city council, traffic management, demolition, environmental) All permits are approved Cost model estimates for hired labour All costs have been assessed and approved Risk management evaluation All risks have been assessed and a risk management plan has been commissioned Procurement costs (Steel, hardware etc.) All costs have been assessed and approved Consultation with stakeholders who may affect the project All concerns of the stakeholders have been addressed before the project begins Project management plan (PMP) The PMP must describe what the project will do, as well as how and when it will be done Status reporting The status of the project is compared to planned deadlines Execution phase Each construction period is executed and signed off Project closure Once the project has been successfully completed DELIVERABLES: Appendices Roles and Responsibilities Designation Responsibilities Chief Operating Officer-CEO Executing BBMSs vision and mission Working with investors and sponsors Quality Assurance / Quality Control Division Stating quality control procedures Supervising quality inspections General Manager-GM Handling projects at the state level Supervision of Construction Managers on different projects Account and Finance Department Managing all Financial aspects Audits Implementing cost control Prepare financial reports Safety Committee Analysing and Implementing safety on sites Define safety procedures Safety training Construction Manager- CM Accountable for all field activities Supervising overall project Outlining construction methods Procurement Manager Preparation of all contractual documents Administration and control of contracts Project Manager- PM Project planning, monitoring and controlling Collaborate with client representative for any changes in action plan Managing activities with time, cost and quality constraints Curriculum vitae ESTEFANIA VELASQUEZ GONZALEZ Civil Engineer Best Builders and Management Services L18, 242 Exhibition Street, Melbourne, VIC 3000 www.bbms.com.au Education Victoria University-Master of Project Management 2003 Victoria University University-Bachelor of Civil Engineering 1997 Recent Projects Senior Structural Engineer, Construction manager 35 Spring St Building (2014-2017) Melbourne, Australia The International Tower 1 (2012-2016) Sydney, Australia Vision Apartments (2010-2013) Melbourne, Australia Optus Centre (2011-2013) Melbourne, Australia Fresh Water Place (2002-2005) Melbourne, Australia SIMARJOT SINGH Mechanical Engineer Best Builders and Management Services L18, 242 Exhibition Street, Melbourne, VIC 3000 www.bbms.com.au Education Victoria University-Master of Project Management 2003 Victoria University-Bachelor of Mechanical Engineering 2000 Recent Project HVAC Designer 35 Spring St Building (2014-2017) Melbourne, Australia The International Tower 1 (2012-2016) Sydney, Australia Vision Apartments (2010-2013) Melbourne, Australia Optus Centre (2011-2013) Melbourne, Australia Fresh Water Place (2002-2005) Melbourne, Australia KALEIVANI GOVINDA GOUNDEN Electrical Engineer Best Builders and Management Services L18, 242 Exhibition Street, Melbourne, VIC 3000 www.bbms.com.au Education RMIT University-Master of Project Management 2002 Bachelor of Electrical Engineering and Automation 1999 Recent Project Sanitary Coordinator 35 Spring St Building (2014-2017) Melbourne, Australia The International Tower 1 (2012-2016) Sydney, Australia Vision Apartments (2010-2013) Melbourne, Australia Optus Centre (2011-2013) Melbourne, Australia Fresh Water Place (2002-2005) Melbourne, Australia ROMIL MISTRY Civil Engineer Best Builders and Management Services L18, 242 Exhibition Street, Melbourne, VIC 3000 www.bbms.com.au Education Victoria University-Master of Construction Management 2002 Victoria University University-Bachelor of Civil Engineering 1996 Recent Project Civil engineer, Construction manager 35 Spring St Building (2014-2017) Melbourne, Australia The International Tower 1 (2012-2016) Sydney, Australia Vision Apartments (2010-2013) Melbourne, Australia Optus Centre (2011-2013) Melbourne, Australia Fresh Water Place (2002-2005) Melbourne, Australia SHREYSHA SHRESTHA Architect Best Builders and Management Services L18, 242 Exhibition Street, Melbourne, VIC 3000 www.bbms.com.au Education Victoria University-Master of Project Management-2003 Bachelor of Architecture-2000 Recent Project Head of Architecture 35 Spring St Building (2014-2017) Melbourne, Australia The International Tower 1 (2012-2016) Sydney, Australia Vision Apartments (2010-2013) Melbourne, Australia Optus Centre (2011-2013) Melbourne, Australia Fresh Water Place (2002-2005) Melbourne, Australia JACK FRANCIS HICKEY Electrical Engineer Best Builders and Management Services L18, 242 Exhibition Street, Melbourne, VIC 3000 www.bbms.com.au Education Victoria University-Master of Construction Management 2003 Victoria University-Bachelor of Electrical Engineer 2000 Recent Project Senior Electrical Engineer 35 Spring St Building (2014-2017) Melbourne, Australia The International Tower 1 (2012-2016) Sydney, Australia Vision Apartments (2010-2013) Melbourne, Australia Optus Centre (2011-2013) Melbourne, Australia Fresh Water Place (2002-2005) Melbourne, Australia

War on Drugs is a Dismal Failure Essays -- Argumentative Persuasive To

     Ã‚  Ã‚  With a bipartisan vote of 263-146, the House recently approved a bill that included $1.7 billion to combat the drug cartels of Columbia with additional military aid.   In doing so, they perpetuated what could be one of the United States' most misguided policies of recent history. At least some Republicans can give themselves a pat on the back for attempting to remove the Columbian aid from the $13 billion foreign aid bill.   Unfortunately, today's drug war is largely a Reagan-era Republican creation, so intoxicating that even the vast majority of liberals mindlessly defend it.   Regardless, both parties now overwhelmingly champion the war on drugs, leaving its opponents a mix of unlikely allies, from Nobel Laureate and economist Milton Friedman and conservative writer William F. Buckley Jr., to pothead hippies and the ACLU.    Begun by the Nixon administration, the initial goal of the drug war was interdiction oriented, as financial support was given to Latin American leaders that pledged to fight drug manufacturing.   The Reagan years witnessed a drastic escalation of the war, as so-called drug "czars" were appointed to deal with the problem firmly.   Though Clinton indicated in early 1992 that he would be willing to consider other solutions to the drug problem, once elected he simply continued the policy of previous Republican administrations.   The result: in the '90s over $30 billion was spent each year at the local and federal level to fight the war on drugs.1  Ã‚   Street crime and corruption has grown out of control, and prisons are so far over capacity that the majority of drug arrests go unprosecuted.   Civil liberties have been jeopardized, treatment programs are under funded, and drug use has been increasing. ... ...Works Cited   1 Drugs and Crime Facts 1994: Washington DC Bureau of Justice Statistics, 1995.   2 Eldregde, Dirk, Ending the War on Drugs; Bridge Works Publishing, New York, 1998.   (All other uncited statistics are also from this source)   3 1999 Statistical Abstract of the United States-table 152.   4 Schaffer Library of Drug Policy, excerpted from: US Department of Justice "Report to Congress on the Activities and Operations of the Public Integrity Section"   5 Grinspoon L, Bakalar JB, "The war on drugs - a peace proposal" The New England Journal of Medicine, February 3, 1994, Vol. 330, No. 5   6 US Department of Justice: Drugs, Crime, and the Justice System, 1992   7 Blendon, ScD, and John T. Young, MPhil, "The Public and the War on Illicit Drugs," Journal of the American Medical Association, March 18, 1998, vol. 279, no. 11, p. 827   

City of Bones Essay

The novel City Of Bones by Cassandra Clare follows the main character 15 year-old Clary Fray in her journey to find her missing mother. Clare takes the typical Fairy Tail and turns it upside down. The main ideas that stick out to me in this film is Love, Jealousy and prejudice. An important idea for me in the novel City Of Bones is the idea of love. In the book Clary falls the handsome Shadowhunter (half angel, half human) Jace Wayland. In the middle of all the chaos and fight they find time to fall for each other and form a powerful bond. I found it interesting how Clare wrote about love. She perceived it to be very powerful and absolute. Which i don’t disagree with, but for teenagers its very different. When she wrote of their love with such power it confused me, it also made the writing more captivating as the story unraveled and left me wanting to know what happened next. This idea made me think of societies view on young love, how society thinks young relationships don’t last and aren’t serious. It also challenged my view on the subject and made me think that it’s possible to find the one you love when you are young. â€Å"The most terrible things men do, they do in the name of love. – I think this quote shows the power that love has in this novel. I found the idea of love important because it is a clear motivator throughout the novel. An aspect I found intriguing in this novel was the requiring theme of jealously. As Clary and Jace are falling for each other Clary’s childhood best friend, Simon, gets extremely jealous. â€Å"I was trying to make you jealous! † Simon screamed at one point when he couldn’t hold it in any longer. â€Å"You’re so stupid, Clary. You’re so stupid, can’t you see anything? † Clary is oblivious to Simon’s feeling towards her. This theme made me reconsider famous love stories that also had themes of jealously, for example Elizabeth Bennett and Mr Darcy in Pride and Prejudice, Darcy was jealous of Mr Wickham. Also in Jane Eyre where Jane was Jealous of Rochester’s wife. It made me think of the writing and how jealously contributes to the love in the story. I found this requiring theme intriguing because it showed the unrequited love between Clary and Simon which I found really contributed to the novel and gave it that extra plot twist. Another aspect in the novel that I found important was the idea of prejudice. In the novel prejudice is shown against Downworlders (half demon, half human for example vampires, werewolves, warlocks etc), women and gay people. The Shadowhunters see Downworlders as scum because they are half demon, which are their natural enemy, but not all of them are bad. Prejudice is seen against women because it was only recently that women were aloud to fight against demons and even now they are seen not to be as good as the men. Being gay in the shadow world is also frowned because Shadowhunters are very proud of family and the family name so being gay won’t carry on the bloodline. So they’re good enough to let live, good enough to make your food for you, good enough to flirt with—but not really good enough? I mean, not as good as people? † – This quote is referring to Downworlders and how they are only good for somethings. I think this idea links to our society today and also parts in history because women use to not be aloud to vote and were seen as housewives just like in City of Bones. Also in the novel Downworlders are kind of treated like coloured people were in the early 18-century, expect not to the extend that the coloured people were treated. The idea of prejudice against gay people links to our society because our society is prejudice against gays. I found this idea important because it helped me see the links between the novel and real-life situations. The novel City of Bones by Cassandra Clare challenged my thinking about love, jealously and prejudice and helped me understand more about them and how they like to other novels and our society. I would definitely recommend this novel to other people so they can enjoy it as much as i did.

Artifical Insemination

OUTLINE WORKSHEET MOTIVATED SEQUENCE DESIGN| | | SPEECH TITLE | Topic: Artificial Insemination| Specific Purpose: To persuade people to use artificial insemination instead of adoption. | Thesis Statement: Artificial insemination is a topic not may people openly discus unless they have complications, but I want to tell you about somethings that might want to pick insemination, the sperm banks, as well as the donors one may have. | | | I. Introduction| A. Attention Material (focus attention on problem): As a high school student, you may ask yourself, â€Å"Why should I be concerned about having children? But once you are married and are ready to have kids, there is always a possibility that something could go wrong. And if adoption is not the path you choose to take then artificial insemination is going to be helpful. | | B. Tie to Audience: Right now many of you are 17, and 18 years old, so you are not planning to have children, hopefully, not for a while. But the information I will be giving, can be used in the future. Not everyone is able to have children naturally, it is sometimes necessary to professionally get impregnated. | | C. Credibility Material: WebMD. 2005. 8 12 2011 | | D. Thesis & Preview: | In my opinion insemination would be the path I pick over adoption, adoption there is always a possibility that the parent will come back and want to see their child, there is also the fact that you would need to tell that child â€Å"oh yeah, your adopted† and then have them be upset, or any other slight disappointment that might go wrong. One can use sperm banks, and known donors, to keep things simple. The easiest option is insemination! | (Transition into Body of Speech)| II. Body| A. Main Point #1 – Aritficial Insemenation | 1. (Statement of Need for Action) if one cannot get pregnant| a. (Description of Problem) Some people need to get | b. (Signs, Symptoms, Effects of Problem)| c. (Example, Narrative, or Testimony)| | 2. (Importance of Problem) some couples want to have children. | | b. (Facts/Statistics) More than three million married American women say they want to have babies but are physically unable to conceive. 45 percent of the nation's nearly 27. million couples have been unable to have children or have had difficulty in conceiving: 19 percent have been sterilized for contraceptive reasons; 10 percent have been sterilized for other purposes, such as medical problems, and 16 percent, or 4. 3 million, were unable to have children for other reasons. | c. (Expert Testimony) | 3. (Who is Affected) mainly same sex couples, or couples that are not able to have children on their own. | a. (Facts/Statistics) The study by the National Center for Health Statistics also documents a marked increase of younger couples who are medically unable to have children. It speculates the rise may result from the increasing cases of sterility-causing diseases| b. (Example/Narrative) | (Transition into Main Point 2)| B. Main Point #2 (Present Solution that Satisfies Need) sperm banks are located all over the world| 1. (Description of Solution) Insemination is when sperm is inserted into a woman's uterus to attempt to create a pregnancy. Artificial insemination is a popular way for lesbians to get pregnant. A woman can use sperm from a known donor or from a sperm bank. This can be a close friend or sometimes a relative of their partner| a. (How Solution Satisfies Need) it gives you the option to at least have a child whether you are a gay couple or don’t want to use your significant others sperm. | b. (How Solution can be Implemented)†¦. sperm bank? | (1) (Plan of Action) ? Sperm banks require donors to waive any parental rights. There is no danger the donor can seek custody or visitation of your child. ? Some sperm banks permit the child to access the donor once the child becomes an adult. Sperm banks test semen for diseases and collect health and genetic information from donors. | ? You know who he is: his health, family history, physical and mental health, characteristics and personality. ? He might be open to being involved in the child's life. ? You don't have to pay for the sperm, although you may have to pay a doctor to inseminateyou. | | | (Transition into Main Point 3)| C. Main Point #3 (Visualize Results) one would soon have a child to love and care for. | 1. (Describe Expected Results of Action) after 9 monthes one would have a BABY :D| 2. Describe Consequences of Inaction) it would cost sometimes up to $1,000 if not more, and plus having children is a very expensive thing so I would not recommend having a child unless you are financially stable. If using a random sperm you always have a risk of HIV, AIDS or other sexually transmitted diseases. | (Transition into Conclusion)| III. Conclusion| A. Brakelight: | B. Summary: Artificial insemination is a topic not may people openly discus unless they have complications, but I want to tell you about somethings that might want to pick insemination, the sperm banks, as well as the donors one may have. | C. Tie Back to Audience:when you are older, deciding which road you may want to take, I hope the information I have given you helps with your planning process. | D. Concluding Remarks: (Call for Action! ) | CHECKLIST FOR MOTIVATED SEQUENCE DESIGN    * I have analyzed my audience on this topic & have determined they are ready for action. * I have narrowed my topic to focus upon a problem that needs to be solved with action * I have clearly stated the purpose of my speech. * My thesis statement is written as a complete declarative sentence. * My introduction focuses attention, establishes my credibility, & previews my message. The first main point in my speech establishes the need for action. * The second main point in my speech details a plan of action that satisfies the need. * The third main point in my speech visualizes the results of action and the consequences of inaction. * I have appropriate (adapted) supporting material for each main point in my speech. * The conclusion contain s a summary statement & ends with a call for action. * I have provided transitions where they are needed to make my speech flow smoothly. * I have compiled a list of works consulted in the preparation of my speech. |

Trade Reform, Adjustment, and Growth

Trade Reform, Adjustment, and Growth The Focus of the Article Economic analysts compare and contrast the economic growth of one nation with another one with the objective of deriving plausible explanation of their contrasting growth performance and apply the robust findings as recommendations to the developing countries. The contrasting variable that the analysts have identified is the â€Å"openness to the international trade† (Greenaway, Morgan Wright 1547).Advertising We will write a custom report sample on Trade Reform, Adjustment, and Growth specifically for you for only $16.05 $11/page Learn More There is positive correlation between the open trade and the economic growth as empirically demonstrated in the developed countries. This finding has triggered trade reforms in the developing countries with the World Bank initiating and supporting the trade reforms through its Structural Adjustment Programme. The political will is necessary for proper implementation of the policies in tra de reforms given the rationale that â€Å"†¦there appears to be long term association between performance and openness and if an economy is presently relatively closed, then liberalization is a necessary bridge to becoming more open† (Greenaway, Morgan Wright 1547). Hence, one of the integral factors to openness is the liberalization of the trade. Different economic analysts have used different strategies and models to elucidate the impact of trade liberalization to the growth of the economy. The biggest challenge is the identification of the empirical model that will give robust evidence because liberalization is very controversial in the view of economic and trade reforms. The economic analysts can use one or multiple approaches in the identification of the trade liberalization. Policy accounts is the basic measure of identifying liberation in terms of the policies but it has a setback of poor implementation of policies thus require the back up from other measures. A relative price change is another measure that has a unit of trade regime bias, which can substitute trade liberalization with time. The output-based measure is very broad and can integrate more unnecessary indicators. Many economic analysts have failed to present the tangible dynamics of the liberalization because â€Å"†¦there are no straight forward indicators of liberalization. For these reason a number of analysts have used multiple criteria to identify liberation episodes, some formulaically some judgmentally† (Greenaway, Morgan Wright 1550).The use of multiple criteria approach gives a clear view of the liberalization intricacy. The Evidence The empirical evidences have proved that the economic growth depends on the liberalization, exports, and trade orientation. In the case of liberalization, the assessment and evaluation has been approached in two ways, amidst challenges such as pre-existing policies, other policy shifts, and the nature of the economy. Cross-cou ntry is the first approach that has been used by the inter alia World Bank and has two aspects of assessment: ‘with-without’ and ‘before-after.’Advertising Looking for report on business economics? Let's see if we can help you! Get your first paper with 15% OFF Learn More Assessment using ‘with-without’ entails taking of case and control studies of a sample of countries and doing comparative studies to ascertain whether there is significance difference in economic growth thus attributing to the trade reforms. ‘Before-after’ assessment is similar to the ‘with-without’ except that it has a range of time in terms of years before and after assessment. Time series is the second approach that uses economic parameters such as structural adjustment loans, investment, and exports in the analysis of liberation. These studies have confirmed that, â€Å"liberalization is a panacea; its result into a more rapid growth of exports, more rapid growth of real GDP †¦without serious transitional costs in unemployment, and †¦without significant effects on the government’s fiscal position† (Greenaway, Morgan Wright 1552). The ambiguity of the correlation between trade reforms and economic growth challenge the above conclusion that the liberation is a panacea of economic growth. The inconsistency and ambiguity of the results proving correlation of trade reforms and economic growth can be attributed to the over ambitious program design, low supply elasticity, and poor implementation of the programme and the use of varied measures and models. To find the consistent and robust results, varied measures of liberalization, large sample of countries and a standard core growth model was used. The results obtained show that â€Å"the growth enhancing effects of liberalization are unlikely to be instantaneous: a clear evidence of a J curve effect which is consistent across samp les and measures of liberalization† (Greenaway, Morgan Wright 1558). For the economic growth to be exponentially significant, it requires a long-term period of years. The Implications The studies of trade reforms and economic growth have empirically proved that liberalization and openness have long-term significant impact on the growth of the economy. The identification of factors that constitutes liberalization and assessment of liberalization impact on the economic growth has been so controversial and ambiguous. The ambiguity and controversy was due to the inconsistent results from different economic analysts that made it difficult to give conclusive results. The inconsistency of the results was attributed to the differing measures and models of evaluating and assessing liberalization. This study obtained robust and consistent results because it utilized variable liberalization measures and standard core growth model. The study have conclusively shown that the trade policie s and reforms necessary for economic growth are intricately linked to the openness, liberalization and other confounding factors such as communication, technology and transportation. Greenaway, David, Wyn Morgan and Peter, Wright. â€Å"Trade Reform, Adjustment andAdvertising We will write a custom report sample on Trade Reform, Adjustment, and Growth specifically for you for only $16.05 $11/page Learn More Growth: What Does the Evidence Tell Us?† The Economic Journal 108 (1998): 1547-1561

Spectral Evidence and the Salem Witch Trials

Spectral Evidence and the Salem Witch Trials Spectral evidence was admitted in the Salem Witch trials, but condemned by many before and after as legally invalid.  Most of the convictions and executions were grounded in the testimony of spectral evidence. Spectral evidence is evidence-based on visions and dreams of the actions of a witchs spirit or specter. Thus, spectral evidence is  testimony about what an accused persons spirit did, rather than actions of the accused person in the body. In the Salem witch trials, spectral evidence was used as evidence in the courts, especially in the early trials.  If a witness could testify to seeing the spirit of someone and could testify to interacting with that spirit, perhaps even bargaining with that spirit, that was considered evidence that the person possessed had consented to the possession and thus was responsible. Example In the case of Bridget Bishop, she claimed  I am innocent to a Witch. I know not what a Witch is. when confronted with accusatory testimony of her appearing as a specter to abuse victims. Several men testified that she had visited them, in spectral form, in bed at night.  She was convicted on June 2 and hanged on June 10. Opposition Opposition by the contemporary clergy to the use of spectral evidence does not mean the clergy did not believe that specters were real.  They believed, rather, that the devil could use specters to possess and get them to act against their own will. That Satan possessed a person was not evidence that the person had consented. Increase Mather and Cotton Mather Weigh In At the beginning of the Salem witch trials, the Rev. Increase Mather, co-minister in Boston with his son Cotton Mather, had been in England, attempting to persuade the king to appoint a new governor. When he returned, the accusations, official investigations, and jailings in Salem Village and nearby were well underway.   Urged by other Boston-area ministers, Increase Mather wrote against the use of  spectral evidence, in  Cases of Conscience Concerning Evil Spirits Personating Men, Witchcrafts, Infallible Proofs of Guilt in such as are accused with that Crime. He argued that innocent people were charged. He trusted the judges, though he argued they should not use spectral evidence in their decisions. At the same time, his son Cotton Mather wrote a book supporting the proceedings,  Wonders of the Invisible World.  Cotton Mathers book actually appeared first. Increase  Mather added an approving introduction to his son’s book. Cotton Mather was not among the ministers who signed Increase Mathers book approvingly. Rev. Cotton Mather argued for the use of spectral evidence if it was  not the only evidence; he disagreed with the idea  of others that the Devil could not make an innocent persons  spirit act without their consent.   Cotton Mathers book was likely seen by the author as a counterbalance to his fathers book, not in actual opposition. Wonders of the Invisible World,  because it accepted that the devil was plotting in New England, was read by many as supporting the court, and the warnings against spectral evidence went largely unheeded. Governor Phips Halts the Executions When some witnesses accused the wife of the newly-arrived Governor William Phips, Mary Phips, of witchcraft, citing spectral evidence, the governor stepped in and stopped the further expansion of the witch trials. He declared that spectral evidence was not admissible evidence. He ended the power of the Court of Oyer and Terminer  to convict, prohibited arrests, and, over time, released all still in prison and jail.

How to properly read a job posting so you dont apply to a terrible job

How to properly read a job posting so you dont apply to a terrible job When you’re on the job hunt, it’s almost like you need to become fluent in a new language. You need to look at a job description and figure out if it fits your experience and then whether applying for the job is even worth your time. You need to know what common phrases like â€Å"competitive salary,† â€Å"flexible,† and â€Å"growth opportunity† are really telling you about this company and this job, and how to adapt your resume to fit what it requires. But while you’ll certainly face a lot of jargon when searching for a new position, once you understand how to decipher any job posting you come across you’ll save a lot of time and energy.Anatomy of a job postingJob postings are often written like news articles: the most important information is presented right up front, with the extra supporting information down toward the bottom. First, let’s look at the straightforward parts of a standard job ad.The job title: This is basica lly the headline. It’s what you see in an email subject line or on the search results screen. It’s what grabs your attention first and sets the expectations for the rest of the post. Some job title lines will offer the company name or other (succinct) details like the experience level, but many will just be the job itself.Executive Assistant at Fortune 500 CompanyData Management ClerkLevel II Auror at the Ministry of MagicResponsibilities/description: This is where the narrative kicks in. This is usually a brief paragraph or series of bullet points outlining the highlights of the job. It’s not typically comprehensive, but provides a high-level summary of what the job is.Meet aggressive sales goalsProduce 5–10 newsletters per yearGenerate monthly sales reportsQualifications: This is where you kick in. The company has outlined what job they’re filling and what that role does, but now it shifts the focus to you: do you have what they’re seeking ? This is typically a section of bullet points outlining what the company’s ideal candidate for this position would already have.Associate’s Degree in Business or related field5-7 years experienceEnglish and Spanish language fluencyBenefits and pay: This is usually a short section outlining any specific salary and benefits associated with the job. This section may or may not be included in a job description. Benefits are listed far more often in job descriptions than a specific salary, because the benefits can be used as a lure, while a salary number may be either a dealbreaker for potential candidates or might limit the company’s ability to negotiate after a job offer has been made.401(k) matchingSalary commensurate with experienceDental and vision insuranceAbout the company: Company information is especially common when a job is posted in a database or another public forum like a website because the readers may not be familiar with what the company is or does. This is usually a brief statement about the company itself, or its general mission.Giving Hands is a nonprofit company that sends balloon animals to people in need.Cutting Edge Media, LLC is a digital media powerhouse that publishes immersive social media content.Since its founding in 1846, Big Books has shaped public debate by publishing award-winning content about dolphin life and philosophy. How to read between the linesFirst of all, know that a job description isn’t necessarily meant to be taken literally. It’s an ad sent out based on the best estimate of what a job will be and what kind of candidate the company wants to see applying for it. So while it’s absolutely a guideline, nothing is 100% etched in stone. Positions evolve over time, and a stellar candidate with slightly different skills might lead a company to tweak the initial description into something a little different.Job title:  While it seems pretty straightforward, this can sometimes have cl ues about the company and the qualifications you’ll need. For example, in the earlier example of â€Å"Executive Assistant at Fortune 500 Company,† the job title is used to establish the importance of the position (working with executives, so probably not entry-level) and that the company is large and/or prominent.Responsibilities: Again, this is a high-level summary of what the company anticipates for this open job. There may be significantly more (and more specific) duties awaiting the future holder of this job. If you see six rather vague responsibilities and want to know more about what the day-to-day life is like for this role, you can do a little digging online to see if there’s more information available about this particular job at this particular company.If you see a phrase like â€Å"other duties as assigned† or a similar phrase that leaves the job responsibilities open-ended, then that should tell you that the company values flexibility and lik ely has an all-hands-on-deck mentality. That’s a cue for your resume and cover letter package- definitely emphasize your flexibility as an employee and your commitment to getting the job done whatever it takes.Qualifications: If you don’t hit every single bullet point, don’t automatically give up and move on. (Though if you meet, say, 1 qualification bullet point out of 10, this job might be a bit of a stretch.) If you meet most of the job’s requirements, you should still consider applying. You can provide context in your cover letter and resume and emphasize the requirements that you do meet. It may be that the qualifications you’re missing are â€Å"nice to have† instead of â€Å"must have† from the company’s perspective or that your other qualities make up for that one deficit. So don’t let one or two misses discourage you from applying if you’re a good fit otherwise.Benefits and pay: There’s lots of rea ding between the lines here because job descriptions rarely pin down an exact salary or benefits. With phrases like â€Å"commensurate with experience† or â€Å"competitive salary,† the company is basically saying, â€Å"we’ll deal with this later, and be ready to negotiate if we offer you a job.†If you see a request to send your â€Å"salary requirements† along with your resume, that means you’ll have to do some finessing in your application. You can include a salary range in your cover letter. It’s probably wise not to ignore the request altogether- if it was included in the job posting, it’s possible that leaving out the salary requirement would screen your application right out of the running. But you also don’t want to get too specific, because that number could eliminate you as well if it’s too high or too low.About the company: There’s not usually a lot of mystery in this part of a job description. B ut just remember that the company is describing themselves in a very official, public-facing way. If you’re expecting a candid description of what it’s really like to work for this place, or their flaws, well†¦your expectations will not be met.You might also come up against a case where the company isn’t named at all. That can either mean that A) the company is shady; or B) the company is trying to be discreet. If it’s option A and you’re finding a vague, unnamed company advertising jobs on, say, Craigslist, all I can say is†¦think twice. If it’s option B and there’s other information given about the company (it’s a major media company or a top-tier financial company), then it’s possible they just want to avoid either getting a million applications for a single position or don’t want it made public that they’re advertising for someone’s job because he hasn’t been, uh, relieved of his duties yet. Look for context clues about the company if there isn’t a straightforward presentation of X job at Y company.Decoding the buzzwordsEvery field is subject to jargon or clichà ©d phrases, and the art of the job description is no different. Let’s look at some common words and phrases, and what they really tell you.Self-starter/independent worker: This means they’re looking for a person who is ready for a leadership role who doesn’t need a lot of hand-holding. In your application, emphasize your leadership skills or instances where you’ve taken the lead on something.Fast-paced: This job is going to be chaotic and likely subject to deadlines. In your application, demonstrate what you’ve achieved under pressure, or your unwavering commitment to deadlines.Flexible: The company may be looking for someone who’s not afraid to do a bit of scut work as part of their job, or who will be willing to go outside the normal 9-to-5 routine to get the work done. It could signal work-life balance boundary issues, so if you have concerns about this, a little extra research about the job or the company is in order. In your application, emphasize your ability to perform under pressure, or your ability to multitask.Detail-oriented: This company has received one too many applications with blatant typos, and/or the person currently holding this job has made a lot of messy mistakes. In your application, emphasize your organizational skills and your commitment to getting something done efficiently but accurately. And do not skimp on proofreading your resume and cover letter.Communication skills: This shows that the company wants someone publicly presentable, either with customers, clients, or other parts of the company. This is a delicate way of making sure that you can write and speak well and confidently.Growth opportunity: This is likely a low-level or entry-level job and the company might not expect you to commit long-term . That could be a good thing (the last assistant was promoted after six months in the job) or a bad thing (the last assistant got fed up and quit after three months on the job). Definitely mark this as a follow-up item if you get an interview- ask who had previously held the role (generally), and what they’re doing now.Team player: This is not a job for a lone wolf type, who would rather hole up and do the job himself rather than deal with others. In your application, emphasize how you’ve worked with others to achieve goals and, ideally, how you’ve led or inspired others to meet goals as well.So as you can see, there’s no great Rosetta Stone needed to work with the job descriptions that you’ll come across in your job search. And in fact, these postings are more similar than not, so once you learn the basics about what companies are trying to achieve with their limited space in a job ad, you’re ready to go forth and start tailoring your resum e to be the best possible candidate.

One Concept, One Reading, and One Application Essay

One Concept, One Reading, and One Application - Essay Example This concept has been refined over a period of time based on the experience gained by television professionals and the public in dealing with the social issues. This audience engagement is more pronounced in TV debates than in any other programs on television. It doesn’t exist only at the ‘moment of reading’ but, the subject lingers in the minds of the audience which might prompt them to react later. Therefore, effectiveness of communication at this stage, if at all it is intended, can be measured by its impact on the public subsequently. In any other case, the impact of a good debate is expected to form a public opinion or shape up the public’s attitude in social issues of various kinds. Social subjectivity argument is more amenable than textually produced subjectivity especially in the political setup prevailing in most of the countries that is predominantly democratic with liberal views on freedom of speech and expression. Convergence of technology It is also interesting to note that the technological developments took place over years have enhanced the role of media as a means of mass communication in societies. The earlier boundaries in information and communications technology have vanished under convergence of technology. Television networks offer phone service and Internet television. Mergers between media and telecommunication firms gave rise to faster technological developments and their applications for commercial exploitation. Mobile phones with plethora of facilities including Wi-Fi have made the media more interactive. Ernesto Schmitt (2013) said â€Å"Our Android users have been very vocal about wanting a full-featured tablet version of zeebox,† Technological developments have enabled increased connectivity between the audience and television. Zeebox CTO Anthony Rose stated: "The future of broadcast TV is about synchronicity between the TV and the second-screen. zeebox’s platform connects TV context with u sers and content owners, enabling a deeper connection between broadcast TV and its fans." John Fiske has not mentioned about the impact of technological developments, since most of the developments took place later. Applications in real life The author has pointed out â€Å"that Morley found that Hall, in following Perkin (1772), had overemphasised the role of class in producing different readings and had underestimated the variety of determinants of reading† (61-62) especially ideologies. But, ethnography as a valid method of studying television and its viewers based on culture has its own limitations though it takes into account the diversity in social formation and culture. For example, debates on important subjects like ‘employment in call-centre’, ‘Diversity in workplace’ or ‘outsourcing’ would be more useful not only to the employees, but also to the employers, students and public who have vested interest in the discussions on the subject. For instance, the need for diversity in work force, its impact on culture or its benefits could lead the people to introspection and change their opinions or views in the light of the debate. While focussing the differences among viewers, revaluation of the text is also necessary for paying

Business Report for Radisson Hotels and Resorts Case Study

Business Report for Radisson Hotels and Resorts - Case Study Example Additionally, Carlson and SAS (Scandinavian Airlines System) are equity holders of the Rezidor Hotel Group (Forbes); thus giving the name "Radisson SAS" outside the United States(Forbes). Moreover, it has established partner networks with more than 20 worldwide airline programs (Radisson SAS) as well as with major financial companies such as American Express, Diners Club, Discover Visa and Mastercard to provide their customers with special offers and promotions (Radisson SAS). Its vision is: "We want to be the most admired company in London and in Manchester"(Radisson Edwardian), while its mission is to provide 100% guest satisfaction (customers are able to report to the company if any dissatisfaction occurs and Radisson will take corrective action or guests are not required to pay that particular service), 100% employment engagement (i.e. full staff empowerment) as well as acquiring a positive cash flow (by keeping every customers and employees satisfied) (Radisson Edwardian). The hotel industry is facing many established competition, such as Four Seasons, Hyatt, Ritz Carlton, Le Meridien, Marriot, etc. Thus to make itself outstanding and unique, providing quality service is a strategic action. Radisson's service guarantee statement should include a promise of providing only the best service, experienced and skilled employees to ensure customer satisfaction. If the company does not fulfill its commitment, hence the business promises to repay for its mistake. It should make it acknowledged by stating it in its business plan, code of conduct, in all of its hotels (in all rooms, at the lobby, etc.), in employee's and franchisee's contract as well as in its media, website, catalogues, brochures, email newsletters, etc; to make all of its employees, customers, franchisees aware of its commitment. Technological advancements have been developing very fast in recent years. Radisson should make use of this enhancement. The business could place a customer survey questionnaire at its website or send them via email. This action will allow the company to analyze and evaluate its customer opinion around the world and thus Radisson will be able to take corrective action to ensure that its commitment of providing 'customer satisfaction' is fulfilled. By having the internet available, the communication process between the company and its customers is enhanced; customers are able to contact Radisson and receive replies from the company more rapidly. This system reduces the possibility of not responding to certain customers and also reduces time delays. In order to guarantee employee and customer satisfaction, monitoring is essential. This can be done by undertaking performance appraisals, where employees fill out a form regarding their performance as well as complaints; with this the company is not only able to know its employees' dissatisfaction but how it has affected its performance. Feedback from performance appraisals will provide information for planning in training, recruitment, selection, development, rewards and separation. Radisson should also perform a grievance procedure (2-way communication system), where employees are able to communicate their complaints and employers are able to reprimand staff for conducting unsatisfactorily performance. The 2-way communication system enables an equality of power, a better relationship

Auditing Essay Example | Topics and Well Written Essays - 2500 words

Auditing - Essay Example The employee had been steeling for years and covering her tracks by dividing the amount into very small amounts in the various accounts. Risks are more prevalent at the end of the year when there is a incase of an unusual transactions, when the companies performance is declining for no apparent reason, frequent change in business councillors and auditors, where there is a complex corporate structure and inadequate balancing of financial accounts. Audit risks include inherent risks, control risks and analytical procedure risks. Inherent risk is associated with auditor's assessment of material misstatement, it is associated with wrong information given on financial status of the various accounts. Accounts with low inherent risks include fixed assets accounts which are easy to observe and securities traded in the stock market whose price level is easily observed. Control risks are the risk that which misstatement is not easily observed and cannot be prevented or detected. The internal control system cannot detect these frauds. The assessment of control risks detects the effectiveness of the internal control to prevent and detect such misstatement. Analytical procedure risks is the risk associated with the auditor, it is a measure of the willingness of an auditor to accept the misstatement of financial statements. This risk will cause unqualified opinions on the current status of a company. The auditor can lower these risks by making sure that financial statements are not materially misstated. Both the inherent and the control risks are referred to as the risk of material misstatement. (http://www.aicpa.org/pubs/jofa/sep2000/prac_aud.htm) The analysis of Railway PLC Financial statements. According to the audited financial statements of Railway PLC the risks can be analyzed as follows: The profit and loss account for Railway PLC has two parts, the Railway and the River financial statements. This combination is not appropriate and the two sectors should be analyzed separately. In my previous discussion on the possible of the occurrence of frauds and errors, when an organization has a complex corporate structure then the risks of fraud are high. Therefore the two should be analyzed separately to reduce the occurrence of frauds and to determine their individual contribution to profits. The direct costs, depreciation and other expenses in the profit and loss account should be split into individual expenses so as to enable proper auditing in detection of any frauds. These accounts individual accounts should also be audited. Direct costs should contain fuel expenses and other accounts associated with cost of providing services. Depreciation should also be analyzed according to individual assets and this accounts forwarded for auditing. Another risk factor is the indication of revenues and expenses in thousand pounds. Each single cent should be accounted for and this is evident in the above case where an employee committed frauds through the division of a large sum of money

World View Essay Example | Topics and Well Written Essays - 500 words

World View - Essay Example As the paper highlights hunger and starvation are other issues that plague countries considered third world. These growing problems may not be unraveled any time soon, and that is the gnawing reality that people have to deal with. This paper will examine the world’s current status, and the difference that might exist if society changed for the better. The current financial crisis that is affecting countries around the world is an issue that a handful of people may not be familiar with. This is especially people who consider themselves members of the first world countries, and who enjoy the fact that other countries have to work to pay off their debts. It is sad, but the truth is; the world may be working to feed families that run the biggest corporations in the world. There are also wars being fought that may not necessarily make sense to most people, but due to fear and mistrust, they allow the wars to go on, and even help in funding these wars. This is the situation facing some regions in the world, which have to put up with knowing that they can do or say little to run or manage their affairs. This is despite being sovereign nations. This study stresses that seeing the debts of some of the nations or countries that owe debts to the first world nations being forgiven would be a nice start. First world continents might not even need some of the money owed in the first place. Moreover, the world would be a much nicer place if bigger, more powerful nations would stop interfering in the affairs of other countries. They need to handle their affairs as best as they can, and if it is something worth handling, world organizations are in place to do that. The cessation of mindless killing would also work toward improving relations between people in the world. It may help in fostering relationships that promote togetherness and unity.  

Design (art and craft) innovation in Pakistan textile Literature review

Design (art and craft) innovation in Pakistan textile - Literature review Example The university standards in Pakistan are low and require reevaluation. By equipping the nation with skills in design and innovation especially for the textile industry. It is important that the standards be of international level. The review points out the factors that are marked in the development of an industrial field in arts and crafts. It takes a comparison in varying continents. It explains the benefits that were taken up by countries in pursuit of innovation in industrialization including social security, financial freedom, cultural identity and superior education purpose. Ahmad notes that culture was the beginning drive of the fashion world. The development of the arts and craft education system, spark a wave of industrialization. Increased production over the years was due to increase in consumption levels. The competition aspect set in and advertisement played as propellant to market reach. Fashion was then marketed to increase consumption levels and increase industry sales. They used radio, television, and now the internet. The article reviews values of art and craft as contributed by education. It analyses roles of a professional and students in the field of textile. The document notes the importance of creativity and innovation as a key tool in the field Pakistan has invested in education though to some extent still lag behind. It is important to have education systems where transfer of knowledge takes place. Practical approach to the evaluation and study of arts is a key factor for success. The incorporation of practicals and self-will to achieve desired skills is important for a student and nation at large. It has contributed to the evolution of fresh ideas while maintaining the foundation of arts and craft design. Moreover, higher institution have tried to standardise education in order to meet international levels. The current state of textile industries is

Frankenstein Essay Example | Topics and Well Written Essays - 500 words - 7

Frankenstein - Essay Example Viktor is a young man with a lovely family that does not seem to satisfy him. Viktor’s main problem is a passion for science. Since his parents have the little scientific knowledge, Viktor chooses to learn by himself. Eventually, he leaves home to join the university, an opportunity that gives him the time to focus on his scientific interests. At the University, Viktor spends most of the time in the laboratory working on his newly found project (Shelley 52). He has few friends and does not bother about his social life. Worse still, he keeps no contact with his family and rarely has time to think about his family members. His obsession with creating a living thing transforms him into an individual who prefers complete solitude. Viktor’s alienation does not end with the success of his project. He continues to isolate himself from the world in an effort to keep his secret that he created the monster that kills his brother, best friend, and the bride. Viktor is the epitome of alienation throughout Shelley’s novel (38). Shelley makes alienation evident through the creature that Viktor created. Evidently, Viktor used the organs of dead bodies to create a strange living thing whose appearance was extremely different from that of humans. Therefore, the creature’s appearance explains why human families are not willing to accept him. He ventures into villages seeking to find some love and acceptance. However, the creature highlights that, â€Å"I had hardly placed my foot within the door before the children shrieked, and one of the women fainted. The whole village was roused; some fled, some attacked me† (101). The creature does not find any form of love or acceptance from humans. The only person willing to listen to his story was an old blind man. The creature’s alienation becomes unbearable a factor that compels him to become violent. Since he can no longer bear the alienation, he

Design (art and craft) innovation in Pakistan textile Literature review

Design (art and craft) innovation in Pakistan textile - Literature review Example The university standards in Pakistan are low and require reevaluation. By equipping the nation with skills in design and innovation especially for the textile industry. It is important that the standards be of international level. The review points out the factors that are marked in the development of an industrial field in arts and crafts. It takes a comparison in varying continents. It explains the benefits that were taken up by countries in pursuit of innovation in industrialization including social security, financial freedom, cultural identity and superior education purpose. Ahmad notes that culture was the beginning drive of the fashion world. The development of the arts and craft education system, spark a wave of industrialization. Increased production over the years was due to increase in consumption levels. The competition aspect set in and advertisement played as propellant to market reach. Fashion was then marketed to increase consumption levels and increase industry sales. They used radio, television, and now the internet. The article reviews values of art and craft as contributed by education. It analyses roles of a professional and students in the field of textile. The document notes the importance of creativity and innovation as a key tool in the field Pakistan has invested in education though to some extent still lag behind. It is important to have education systems where transfer of knowledge takes place. Practical approach to the evaluation and study of arts is a key factor for success. The incorporation of practicals and self-will to achieve desired skills is important for a student and nation at large. It has contributed to the evolution of fresh ideas while maintaining the foundation of arts and craft design. Moreover, higher institution have tried to standardise education in order to meet international levels. The current state of textile industries is

Middle East History Essay Example for Free

Middle East History Essay Concerning the security and foreign policy issue, this paper will discuss about the history and politics of India, Pakistan, and Afghanistan that experience intertwined since the first two became independent in 1947. In addition, the three countries also have also distinctive relationship with United States. For the reason, this paper will address how India, Pakistan, and Afghanistan define their vital security interests in relation to the other two during the past 59 years, how the each country seek to advance their respective interests vis-a-vis the other two, and how successful or unsuccessful each has been in doing so. Moreover, this paper will also highlight the countries’ policy positions with regards to their relationship with United States within the past 59 years and how their bilateral relations with the United States related to their relations with the other two South Asian states. 2. India, Pakistan, and Afghanistan Over 50 years in the past, India and Pakistan developed into separate countries on August 15, 1947. The frightening murder of half a million peoples and the evacuating of approximately 15 million men, women, and children blemished what should have been a wonderful event. Just a few months previously, a small number of people had ever perceived sound of the word â€Å"Pakistan†, a thought created by some Muslim intellectuals in 1933 who maintained that there were two separate states in India (Riencourt, A. , 2007). The two-nation assumption of the Muslim League was never admitted by the Hindu-dominated Congress Party, which leaders were all for the formation of an integrated and severely worldly India with complete defense for every religious minority and poor exiles. Pakistan turned into a reality in the 1947 and analyzed its bravery almost directly in the first Indo-Pakistani war on Kashmir (Riencourt, A. , 2007). Therefore, in a very short period, the major advantage of British colonialism in the subcontinent-its political agreement-was annihilated. The Western world compensated slight consideration, at the time, to the long-scope geopolitical effects of this growth. At the present, maybe well over three decades afterward, it ought to compensate a expensive price for this carelessness, in the glow of the current occasions in Afghanistan. 3. India, Pakistan, and Afghanistan and Definition of their vital security interests In the most common definition, the cold war was political, ideological and economic struggle that emerge between the Soviet Union and the Unites States (and allies) right after the Second World War the struggle occurred between 1947 and 1991. It was called the cold war because real physical confrontation never occurred between the superpower nations. The ‘war’ was happening in the form of arms race (including nuclear weapons), developing military alliances, economic warfare (which involves trade embargos, etc), political propaganda, and intelligence warfare (espionage). There were always risks of full range nuclear war with tremendous casualties; however, the closest event to a war is the Cuban Missile Crisis in the 1962, which ended with US, triumphed over the Soviet Union by means of international diplomacy (Gaddis, 1972). Within the cold war issue, it is reasonable if superpower country like the U. S. worries about the development of countries in Asia that continue advancing power. In addition, security becomes a vital interest of any countries. For example, in the year 2000, United Kingdom faced an issue of security due to a preposition by the United States government, as efforts of addressing security concerns of the 21st century. The US government would like to deploy a National Missile Defense (NMD) which would most likely have a significant impact on strategic stability and UK security (‘The 2000 review’, 2000). Similarly, direct on South Asia has mainly remained on the India-Pakistan opposition and conflicts over Kashmir more than fifty years ago. This facet outshined the consequence of Pakistan-Afghanistan relationships on the security interests of the South-Central Asian area. The past and social aspect of the Afghanistan-Pakistan relationship has been and will continue significant in the developing regional spirits (Riencourt, A. , 2007). Following the ending of the Cold War, this relation turned into a major catalyst of the global terrorist group that found its locus in the area. For the majority of Pakistan’s impartial history, relationships with Afghanistan have been difficult and have been distinguished by continuing reciprocal doubt that sometimes revealed in rules of intervention and even efforts at deterioration (Riencourt, A. , 2007). Positioned at the convergence of big mountains and through a chaotic history, the Pakistan-Afghanistan area was once denoted as the â€Å"fight arena of Asia†. Natural features have positioned the area at the junction of international and regional political affairs, strategic and especially financial interests, as a possible channel for energy ways (Riencourt, A. , 2007). The political environment of the area has changed considerably since the proceedings of September 11, 2001. Afghanistan and Pakistan have since gone back to the normal of the global system. However, cynicism and apprehension of rehabilitated conflict amid them continues and they refresh bilateral relationships through wary hopefulness (â€Å"PAKISTAN†, 2006). In due course, India, Pakistan, and the United States ought to think about a cooperative Provisional Reconstruction Team in the northwest of Afghanistan, further than the Pakistan boundary. All these attempts are going to be time-consuming received. However, unless an approach to alleviate the fundamental Pakistan-India conflict in Afghanistan is established, the state will remain to be an arena for this chiefly undeclared fighting. The advantages of making collaboration and confide in Afghanistan will aid forward the broader India-Pakistan tension and improve security around the area (â€Å"PAKISTAN†, 2006). In its security scheming, Pakistan identifies India looking for a tactical covering, a rule of influencing occasions in Afghanistan and Iran to bring out anti-Pakistan reactions to produce political and security troubles for Pakistan. Military policy currently particularly in the nuclear circumstance has transformed the situation and the notions of combat fighting. At greatest, Pakistan possibly will find a sociable Afghanistan presenting a tactical relief zone for restricted logistic nourishment and endorsement in the occasion of upcoming fighting with India (â€Å"Resolving the Pakistan-Afghanistan Stalemate†, 2006). 4. Respective interests among India, Pakistan, and Afghanistan There is abundance to be cynical about the recent ‘concord’ progression amid Pakistan and India. The direct desires following this concord process are none too heartening. Specifically, the military-led government in Islamabad is in great force from its U. S. supporters to accept a collaborative position vis-a-vis the giant eastern neighbor. As you would have thought, the Pakistani military is a communal participant with a record and culture of hostility in the direction of India. Several peace-process idealists say that it is for this very motive that the military is the most dependable bringer of peace. Fragile national leaders cannot create believable guarantees and continue to exist (â€Å"PAKISTAN†, 2006). At all normalization process would weaken the political legality of the armed forces as an unit, accordingly giving augmentation to challenges to its assertions on the state’s financial resources. These assertions would not be restricted to the community reward, although that is significant. They would expand to the military’s great and increasing business territory, covering segments for example manufacturing, economics, property enlargement, shipment, air travel, and farming (â€Å"PAKISTAN†, 2006). Pakistan’s military founding, the state’s most influential political attention group, maintains to consider India as an existing hazard. The U. S. might depart Pakistan to its own ways, its purposes might be restrained, there might be a government failure in Afghanistan, or a government transform in Washington DC. American motivation to support the Pakistani military moderates the latter from financial requirements and political voters for peace making (Riencourt, A. , 2007). The Pakistan-India boundary is forced to be infringed, for the financial necessities are just too overpowering. The increasing amount of lawful and recognized business amid the two countries, as well as approximates of unlawful and unrecognized business, confirms to this predictability. The two economies are not merely geographical neighbors. They work at equal levels of knowledge, and divide comparable levels of buying power, flavors, and favorites. They are genuine candidates for market incorporation (Riencourt, A. , 2007). India and Pakistan are increasing their financial systems with the intention of struggle in international markets. They run in greatly aggressive zones where market share relies on small dissimilarities in border. The lagging of the two financial systems places tensions, occasionally intolerable ones, on national customers and producers in a similar way. Pakistani producers have been converted into powerful supporters of the import of cheaper Indian capital assets and underdone materials. Main upcoming investments in the energy area, and therefore in every other area, depend on political collaboration amid the two states. Although the U. S. obstructs the Iran-Pakistan-India gas channel, an option for example the Turkmenistan-Afghanistan-Pakistan-India gas route is feasible as long as the Pakistan-India part remains integral as well (â€Å"Resolving the Pakistan-Afghanistan Stalemate†, 2006). 5. The policy positions the three countries took toward the United States and the bilateral relations with the United States In India’s circumstances, the behavior of cooperation with Washington have been belatedly in developing and have yet to attain the levels occasionally documented in the history of U. S. and Pakistan relationships. Trade and industry, however, binds amid India and the U. S. have extended outstandingly in current years and an epidemic of combined military completions and artillery agreements among them give assurance of developing into a qualitatively new type of tactical corporation (â€Å"U. S. Policy Toward India, Pakistan, and Afghanistan†, 2003). For one point, Pakistan’s nuclear controlling and selling in the previous some years has stimulated considerable concern in the U. S. in excess of the security of Islamabad’s nuclear weapons course. Pakistan’s unsteady promise to self-governing regulation is also difficult for Washington, and the Indian and Pakistani governments have conditions, to this point mainly subdued publicly, on the subject of Washington’s Iraq strategy. More than the long-standing, both governments stay intensely apprehensive of Washington’s purposes, particularly of its readiness and capability to uphold recent promises (Rauf, T. , 2001). Preserving welcoming binds with the U. S. continues a subject of greatest significance to both India and Pakistan. Therefore, appeasing the U. S. , preventing acts that might disturb the intrinsically fragile trilateral agreement in position at present, obviously considers in computations completed concerning their relations with the other. This noticeably provides Washington surprising advantage, comprising several abilities for soothing and even changeing India-Pakistan relationships. When forceful national interests are in the balance, on the other hand, Washington’s advantage is probable to show somewhat not real (â€Å"U. S. Policy Toward India, Pakistan, and Afghanistan†, 2003). 6. Conclusion Pakistan and Afghanistan have had mainly opposed relationships beneath all governments except the Taliban, since Pakistan was built as constituent of the separation of India in 1947. Several parts of disagreement were also taken over from tensions amid Afghanistan and India when it was in British colonial regulation. Afghanistan’s governments, together with that of the Taliban, have never identified the Durand Line amid the two countries as a global boundary and have created assertions on the Pashtun and Baluch areas of Pakistan. Today’s cross-border rebellions, with their refuges and encourage networks in Pakistan, are cultivated by the similar sources as earlier tensions, as well as worldwide Islamist movements (â€Å"Resolving the Pakistan-Afghanistan Stalemate†, 2006). A progression must work in the direction of restructurings in the FATA of Pakistan. The U. S. , NATO, and the UN should have the same opinion to send a general note to Islamabad: that the perseverance of Taliban refuges in Pakistan is a danger to global peace and safety that Pakistan has to deal with instantly. In addition, they should concur to advise Afghanistan and India to accomplish all in their authority to support Pakistan to create hard decisions by forwarding sources of Pakistani diffidence, as well as problems with reference to the boundary area and Kashmir. They are supposed to aggressively endorse this progression and take action as backers and funders of every agreement that generate from it (Riencourt, A. , 2007). On condition that India and Pakistan continue antagonistic to each other, Afghanistan is deliberately significant to both. It is very important to Pakistan that it not have unsociable authorities on its east and west boundaries, while from India’s viewpoint, Afghanistan would present excellent strategic moorland to press Pakistan. Reasonably, as well, Afghanistan possesses great assurance. Last year, The U. S. joined Afghanistan and Pakistan mutually in the course of the formation of Reconstruction Opportunity Zones that would get U. S. tax exceptions (â€Å"PAKISTAN†, 2006). Moreover, Afghanistan is a solution to the business ways and energy channels of Central Asia. Therefore, if the U. S. is going to overturn this miserable weakening in Afghanistan, it will require the encouragement of both India and Pakistan. These two big states are supposed to be taught from the past mistakes, combating over Afghanistan is not the way out. The losses are too large.Washington and Kabul have to seek methods to invest both states in aiding to build Afghanistan an accomplishment (â€Å"PAKISTAN†, 2006). Reference: â€Å"Effects on Trends in Trade Policy from 1850-1914. † GradeSaver. Retrieved August 28, 2007 from http://www. gradesaver. com/search Gaddis, John Lewis. The United States and the Origins of the Cold War 1941–1947. Columbia University Press, 1972 House of Commons Foreign Affairs Committee, Eighth Report, Weapons of Mass Destruction, Session 1999-2000, HC 407, The Stationery Office, 25th July 2000, paragraph 40 Krugman, Paul R. , and Maurice Obstfeld. International Economics: Theory and Policy. Addison-Wesley, 1997 Lipschutz. Ronnie D. â€Å"Seeking a State of Ones Own: An Analytical Framework for Assessing `Ethnic and Sectarian Conflict. † 1998. pp. 44-77, in: Beverly Crawford Ronnie D. Lipschutz (eds. ), The myth of ethnic conflict: politics, economics, and cultural violence (Berkeley: Institute of International Area Studies, UC-Berkeley). at: http://escholarship. cdlib. org/ias/crawford/crawford02. html †PAKISTAN. † 2006. Retrieved August 28, 2007 from http://www. angelfire. com/mac/egmatthews/worldinfo/asia/pakistan. html Rauf, T. â€Å"United States Seeks Pakistans Assistance. † 2001. Retrieved August 28, 2007 from http://cns. miis. edu/research/wtc01/pak. htm â€Å"Resolving the Pakistan-Afghanistan Stalemate. † 2006. Retrieved August 28, 2007 from http://www. usip. org/pubs/specialreports/sr176. pdf Riencourt, A. â€Å"India and Pakistan in the Shadow of Afghanistan. † 2007. Retrieved August 28, 2007 from http://www. foreignaffairs. org/19821201faessay8309/amaury-de-riencourt/india-and-pakistan-in-the-shadow-of-afghanistan. html

Should Courts Lift the Corporate Veil?

Should Courts Lift the Corporate Veil? The doctrine laid down in Salomon v Salomon & Co Ltd has to be watched very carefully. It has often been supposed to cast a veil over the personality of a limited company through which the courts cannot see. But that is not true. The courts can and often do draw aside the veil. They can and often do pull off the mask. They look to see what really lies behind. The legislature has shown the way with group accounts and the rest. And the courts should follow suit. I think that we should look at the Fork company and see it as it really is the wholly owned subsidiary of the tax payers. It is the creature, the puppet of the taxpayers in point of fact, and it should be so regarded in point of law. Per Lord Denning MR, Littlewoods Mail Order Stores Ltd v I.R.C. [1969] 3 All ER 855 1.0  Introduction This dissertation will discuss the principles of limited liability and corporate personality and the courts’ reluctance to disregard the corporate veil the principle called â€Å"piercing the Corporate Veil†. We shall consider the circumstances in which the Courts have been able to pierce the veil of incorporation and the reasons as to why they have in most cases upheld the decision in Solomon v Solomon & Co[1]. All companies in the United Kingdom have to be registered and incorporated under the Companies Act which governs the principle of limited liability hence giving the owners or shareholders a curtain against liability from creditors in the case of the company falling into financial troubles. This curtain so created gives the company a separate legal personality so that it can sue and be sued in its own right and the only loss to the owners or shareholders is the number of shares held in the company on liquidation with no effect on their personal assets. This distinct separation between the owners or shareholders and the limited company is the concept referred to as the ‘veil of incorporation’ or ‘corporate veil’. In conclusion, it shall be argued that the courts should lift or pierce the corporate veil to a significantly greater extent so as to hold erring shareholders or directors of a corporation liable for the debts or liabilities of the corporation despite the general principle of limited liability were the corporation has insufficient assets to off-set the creditor liabilities. 2.0  Limited liability and Corporate Personality The principles of limited liability and corporate personality are the cornerstone of the United Kingdom company law since the Joint Stock Companies Act 1844, its consolidation in 1856[2] and the introduction of the Limited Liability Act 1855. These two principles have been so guarded by the courts as being fundamental to today’s company law by upholding the separate legal personality of a corporate entity. However, whilst the original intention of the legislation was to help companies raise capital through the issue of shares without exposing the shareholders to risk beyond the shares held, the present attraction to incorporating a company is the advantage of shielding behind the curtain of limited liability which could be abused by some businessmen. 2.1  Companies Act 2006 Article 3 (1) provides that a company is a â€Å"limited company† if the liability of its members is limited by its constitution. Article 7 (2) provides that a company may not be so formed for an unlawful purpose. Article 16 (2) The subscribers to the memorandum, together with such other persons as may from time to time become members of the company, are a body corporate by the name stated in the certificate of incorporation. (3) That body corporate is capable of exercising all the functions of an incorporated company. 2.2  Limited liability As stated above, the doctrine of limited liability was introduced by the Limited Liability Act 1855 as a means by which companies could raise capital by selling company shares without exposing the shareholders to unlimited liability.[3] The principle of limited liability shields the company owners, shareholders and directors or managers against personal liability in the event of the company winding up or becoming insolvent. In such an event the liability of its owners and shareholders is limited to the individual shareholding held as provided for by the Companies Act 2006 and the Insolvency Act 1986[4]. This means that the members of a company do not have to contribute their personal assets to the company assets to meet the obligations of the company to its creditors on its liquidation but have to contribute the full nominal value of the shares held by individual shareholders. It should be noted here that such limited liability does not shield the limited company from liability until all its debts or assets are exhausted. This principle has so been held since the House of Lords ruling in the Solomon case[5] in which the Lords where of the view that the motives behind the formation of a corporation was irrelevant in determining its rights and liabilities as long as all the requirements of registration are complied with and the company is not formed for an unlawful purpose[6]. Much as a limited company has a separate legal personality, its decisions are made by directors and managers who should use the powers conferred unto them by the company board of directors and the memorandum and articles of association[7], and any abuse will entail personal liability by the officer concerned. Limited liability encompasses both the small enterprise including one-man companies[8] and big companies hence limiting the liabilities to company assets and not to any other personal assets.[9] This view has been endorsed in recent times through numerous cases as evidenced in a one-man company, Lee’s Air Farming. Lee was the majority shareholder and director in the company in which he was also the employee. He was killed on duty in an air accident and the court held that Lee and the company were two separate entities and hence entitled to compensation.[10] The courts will only in exceptional circumstances such as abuse, fraud or where the company was used as an agent of its owner disregard the doctrine of limited liability and hold members, shareholders or directors personally liable for the debts and other company obligations to the creditors in what has been termed the piercing or lifting of the veil of incorporation. However, there are several statutory laws which allow for the principle of limited liability to be ignored in such situations as in the reporting of financial statements of group companies[11], corporate crime and insolvency[12] which we shall discuss below. 2.3  Corporate Personality A limited company is a legal person[13] with an existence which is separate and independent from its members as long as all the formalities of registration are adhered with in line with the Act. The corporate identity entails the company can sue and be sued in its own right without affecting its owners’ or shareholders’ rights. It is trite law that the only plaintiff to a wrong done to a company is prima facie company itself and not its shareholders[14] except in instances where there is a fraud against shareholders or the acts complained of are illegal. The company has been held as having an independent legal corporate personality since it was first held in the case of Solomon v A Solomon & Co Ltd[15]. To emphasise this point, Lord Macnaghten said that it seemed impossible â€Å"to dispute that once the company is legally incorporated it must be treated like any other independent person with its rights and liabilities appropriate to itself, and that the motives of those who took part in the promotion of the company are absolutely irrelevant in discussing what those rights and liabilities are.[16] In this case, Solomon registered his company into a limited company under the Companies Act[17] which required a minimum of seven (7) members for incorporation. Solomon became the major shareholder with his wife and children holding a share each but the company ran into financial problems leaving no assets for the unsecured creditors on liquidation. Whilst the court of appeal held the company to be a ‘sham’ and an alias, trustee or nominee for Solomon and that the transaction was contrary to the true intent of the Companies Act[18] the House of Lords reversed this decision and held that the company had been validly registered as required by the Act and hence had a separate legal personality from the shareholders. In arriving at this decision, Lord Macnaghten said that, â€Å"The company is at law a different person altogether from the subscribers†¦Ã¢â‚¬ ¦.Nor are the subscribers, as members liable, in any shape or form, except to the extent and in the manner provided by the Act.† This decision shows that the House of Lords identified that the important factor was the observance of the requirements and formalities of the Act which safeguarded the principles of limited liability and corporate personality.  To date, this is the correct interpretation of the Company’s Act and it is important that the principle in maintained in the advancement of commerce. It should be noted here that the principle of corporate personality does not affect the company creditors to a large extent as far as the recovery of the debts is concerned. Following the decision in the Solomon case, Professor Gower has described a limited company as being ‘opaque and impassable’[19], whilst on the other hand it was described as ‘calamitous’[20]. Some commentators suggest that courts have been more inclined to the maintenance of the sanctity of the separate legal integrity of a company and have resisted the common law resolution of â€Å"peering under the skirts of a company to examine its linen (dirty or otherwise)†[21] as can be observed from the numerous cases since the Solomon case. The foregoing shows the importance to commerce of the incorporation of a company as it allows for continuity of the business transactions despite any changes in the owners, administrators, directors or shareholders of the company. However, common law has in some exceptional instances ignored this principle in stances of abuse or fraudulent use of a sham corporate structure. The courts have ignored the corporate sham structure and peer behind the veil to identify the â€Å"directing mind and will† that control the company and such intervention being termed as lifting the veil, cloak[22] or mask[23]. Whilst the courts have at times pierced the veil to benefit creditors when a company is placed under liquidation, there has been reluctance by the same courts to pierce the veil in instances which could have favourable results for shareholders.[24] 3.0  One-man Limited Companies The Council Directive 89/667[25] provides for the formation of one-man private companies hence moving away from the Joint Stock Companies Act 1856 requirements. This Directive highlights the advancement in commerce and as can be indentified from the Solomon case, Mr Solomon was the owner of the company and only registered the other six shares for his wife and children to fulfil the requirements of the Act. The company owner in these one-man corporations would in most instances also be the director in which case some unscrupulous individuals could escape liability for their own misconduct by holding assets in the name of the corporation. The courts are prepared to pierce the corporate veil in a one man company so as to be enabled to treat assets of the company as â€Å"property held by the defendants† were the company is held to be an alter ego of the owner.[26] However, the courts have shown that they are not prepared to pierce the corporate veil even in one-man limited companies as long as they are properly registered as required by the Act. In the case lee v Lee’s  Air Farming[27] mentioned above, Mr Lee incorporated Lee’s Farming Limited and was the director and controlling officer as an employee of the company. On his death in an air crush whilst on duty and the family claimed workers’ compensation. The court held that the company and Mr Lee were distinct and separate entities and hence Mr Lee was a worker in his own company. Hence we see here the court’s upholding of the principle set down by the rule in Solomon v Solomon[28] which has remained controversial[29] with changing commercial activity and globalisation. The courts have been more willing to pierce the veil in one-man companies were the owner of the company is usually the controlling officer and does not deal with the company at arm’s length. In the case of Wallersteiner v Moir[30], Lord Denning held that the subsidiaries were controlled by Dr Wallersteiner making them â€Å"puppets† which â€Å"danced to his bidding†. Lord Denning is pointing out here that whilst the subsidiaries appeared to have a separate personality, they were in reality his agents or sham companies with no existence of their own and hence warranted the piercing of the veil. This principle of corporate personality as established in the Salomon case has been extended to groups companies which we shall look at below. 4.0  Group Companies Group companies comprise of the parent company with its subsidiaries carrying on their businesses not as a common enterprise or â€Å"single economic unit†[31], though portraying it as such to the outside world. The principle of limited liability applies to the subsidiary companies so formed as they are registered companies under the Act and as such each has a separate legal personality to the parent company and hence can sue and be sued in their own right. The advantage of this arrangement to the group is that it limits liability to each subsidiary company in the group whilst sharing the group profits for the benefit of the group structure. Such group structures can lead to the parent company forming subsidiary companies to run its risky part of the business and hence insulating itself from liability in the event of the subsidiary company failing to meet its obligations to the creditors.[32] The effect of corporate personality in group companies is that each entity is legally independent and separate from other subsidiaries and the parent, hence each entity being liable for its own debts,[33] which affirms the Solomon principle. Lord Justice Slade said: â€Å"Our law, for better or worse, recognises the creation of subsidiary companies, which though in one sense the creatures of their parent companies, will nevertheless under the general law fall to be treated as separate legal entities with all the rights and liabilities which would normally attach to separate legal entities†.[34] This is still the law and an affirmation of the principle in the Solomon case. In the case of Ord & Another v Belhaven Pubs Ltd,[35] the proprietors of a company which was in the business of acquiring old pub premises, doing them up and then letting them to tenants, duly let a renovated pub building to Ord. There had been misrepresentations made by the company as to the potential profitability of the premises which only came to light some time later. By the time Belhaven Pubs Ltd had ceased trading and could not meet its debts. Ord sought leave to substitute the parent company. The Court of Appeal held that the defendant company which had granted the lease was legitimate and had not been a mere faà §ade for the holding company and hence could not be substituted. This basic principle of separate legal identity has been re-affirmed more recently in the Court of Appeal decision in Adams v Cape Industries PLC[36]. In this case, the defendant company was a member of a corporate group with a UK parent company. The employees in its US subsidiaries were injured by inhaling asbestos dust and had successfully sued the subsidiaries in US courts. They applied to enforce judgement against the parent company arguing that Cape had been present in the USA through its subsidiaries as they formed a â€Å"single economic unit†. The Court declined to pierce the corporate veil and held that the â€Å"fundamental principle is that each company in a group of companies is a separate legal entity possessed of separate legal rights and liabilities†¦Ã¢â‚¬  The principle in the case of Salomon was upheld on the basis that the subsidiary companies had been legitimately formed and hence were separate legal entities distinct from the parent company. 5.1  The Directing Mind A registered company is a separate and distinct legal entity, a body corporate[37] possessing rights and made subject to duties being able to sue and be sued in its own right. In the case of Lennard’s Carrying Co Ltd v Asiatic Petroleum Co. Ltd[38], the court held that, â€Å"a corporation is an abstraction. It has no mind of its own any more than it has a body of its own; its active and directing will must consequently be sought in the person of somebody who for some purposes may be called an agent, but who is really the directing mind and will of the corporation, the very ego and centre of the personality of the corporation†¦..† So we see here that the courts are willing to look behind the corporate veil as a matter of law so as to establish the directing officer behind the decisions and actions taken by the company. The directing mind of a corporation is the senior person whose authority is derived from the companys board of directors to perform the functions of the company as directed and for the benefit of the company.[39] In the course of business, such senior persons would then delegate their authority to other employees for the efficient running of the company in which case such employees’ actions or inactions would be considered as those of the â€Å"directing mind†. Lord Reid further went on to define the â€Å"directing mind and will† of the company as the person who acts for the company as he acts as â€Å"the company and his mind which directs his acts is the mind of the company.†¦Ã¢â‚¬ ¦. He is not acting as a servant, representative, agent or delegate. He is an embodiment of the company or, one could say, he hears and speaks through the persona of the company, within his appropriate sphere, and his mind is the mind of the company. If it is a guilty mind then that guilt is the guilt of the company.†[40] Therefore, this would mean that the â€Å"directing mind and will† of the company is any employee who performs certain functions for the corporation as long as he has the authority to do so and does not act outside his mandate in which case he will be held personally liable[41]. In Williams and another v. Natural life health foods ltd and mistlin,[42] the case of a small one-person company, Sir Patrick Russell in his dissenting judgment pointed out that â€Å"the managing director will almost inevitably be the one possessed of qualities essential to the functioning of the company†, but that in itself does not mean that the director is willing to be personally liable to the companys customers. Therefore to convict a company, the court will go behind the status of the separate legal entity distinction so as to establish the â€Å"directing mind and will† of the company controlling its activities[43]. However, it has been identified that the principle of limited liability can be subject to abuse and in the circumstances were there is statute will not provide justice or equity, the courts have in such exceptional circumstances disregarded the principle and held the shareholders or directors accountable for their decisions in the running of the company. The process in which the courts have disregarded the principle of limited liability is called â€Å"piercing the corporate veil† which is the main discussion of this document. 5.2  Tortious Liability The company is vicariously liable for any torts committed by its employees or agents whilst acting in the course of the official duties and ‘shall not be called into question on the ground of lack of capacity’[44] whilst the employee or agent remains the primary tortfeasor[45]. It is therefore clear that the â€Å"directing mind and will† can sometimes be personally liable for torts, for which the company is also liable, for their fraudulent acts though done on behalf of the company. 4.3  Criminal Liability The Barrow Borough Council case is thought to be the first prosecution of a local authority for corporate manslaughter. To convict a company of corporate manslaughter, the prosecution must prove the companys conduct, which led to the deaths, was the conduct of a senior person in the company—the directing mind (also often referred to as the controlling mind). In practical terms, this means that for a company to be guilty of corporate manslaughter a senior person (normally a director) also has to be guilty of manslaughter. The difficulty with these cases, particularly against larger companies with layers of management, is proving a causal link between the conduct (or lack of it) of the directing mind and the incident that caused death. 6.0  The Corporate Veil The corporate veil is the curtain that legally separates the company from its shareholders hence holding the company as having a separate legal personality and limited liability. In curtailing any abuses of limited liability and the protection of creditors to both small and group companies, the courts have in certain instances, though reluctantly, looked behind the corporate veil to establish the true intent of the controlling officers of the company. The courts have in the rare circumstances ignored the corporate form and looked at the business realities of the situation so as to prevent the deliberate evasion of contractual obligations, to prevent fraud or other criminal activities and in the interest of public policy and morality. Piercing the corporate veil has not been complicated in one-man companies were the owner is usually the director and hence the controlling officer as compared to group companies which have a layered structure. The controlling officer[46] will be held liable and asked to account for his actions so that the company can fulfil its financial obligations to its creditors in the event of company insolvency. In the case of Royal Brunei Airlines v Tan[47] made clear. 6.1  Lifting the Corporate Veil The corporate veil is a curtain that shields company shareholders and directors from personal liability by the principle of limited liability in the event of the company being insolvent and unable to fulfil its obligations. The lifting of the corporate veil concept describes a legal decision where the limited company shareholders or directors are held liable for the debts or other liabilities of the corporation contrary to the principle of limited liability. Whilst there is strict liability legislation to prosecute erring limited companies for statutory offences but were there is insufficient statutory protection, the common law remedy of piercing of the corporate veil is imposed by the courts so as to put liability on the controlling officer (directing mind) of the corporation. However, the courts have been reluctant to rebut the principle of limited liability and only in exceptional circumstances have they been willing to pierce the corporate veil to establish the true facts. In this way, certain individuals or parent-companies responsible for the company’s actions are held liable so at to account for their decisions as shareholders or directors. Generally, the UK corporate law holds that the shareholders, directors or parent-companies are not liable for corporate obligations of the companies or subsidiaries they control hence maintaining the principles of limited liability and separate legal corporate personality. The principles of separate legal personality and limited liability have been long recognised in English law[48] and that the shareholders or directors are not liable for the debts of the company as long as it is properly administered.[49] However, in exceptional circumstances[50], the courts have been prepared to look behind the company and establish the actions or inactions of the directors and shareholders using the process known as â€Å"piercing the corporate veil†. Piercing the corporate veil is the process whereby the court ignores the principle of corporate personality and holds the shareholders or directors liable for their actions so that they meet the company obligations in their personal capacities.  The courts will pierce or the â€Å"veil† were the corporate structure has been used as an instrument of fraud or to circumvert the law.[51] It has been argued that whilst the courts have used the doctrine of piercing the corporate veil though reluctantly, it is still not well understood leading to uncertainties in the legal process.[52] Some commentators have argued that the exceptional circumstances in which the courts have justified the piercing of the corporate veil is uncertain as evidenced by the number of contradictory decisions by the courts.[53]  Goulding[54] further argues that ‘it is not possible to distil any single principle from the decided cases as to when the courts will lift the veil’ due to the diversity of the cases, though they are more willing in cases of extreme abuse.[55] In the leading case on this subject, Solomon v Solomon[56] discussed above, the House of Lords maintained that â€Å"individuals could organise their affairs as they wanted and that if they chose to do so via incorporation they were entitled to the protection of limited liability as long as the incorporation was in accordance with the formal rules of the relevant legislation†. Though it is English trite law that the incorporation of a company protects the members from company liability by the principle of limited liability, there are both statutory and common law exceptions to the principle in cases of abuse of the corporate structure. 7.0  Statutory Exceptions Gower and Davies[57] argue that the courts are willing to lift the veil were statutory wording of a particular statute[58] is explicit as Parliament intended. The courts have resisted the temptation to pierce the veil because they consider it just to do so[59] though they are more willing in exceptional circumstances or were they feel that the shareholders or directors are concealing the true facts[60]. However, the courts have been reluctant to lift the veil were the statute does not specifically provide for it. There are various Acts which specifically provide for the lifting of the corporate veil and as such are strict and have to be followed. Following are a few examples of both civil and criminal liability imposed on limited companies. Companies Act 2006 sections 398 and 399 Group of companies Although each company is a separate legal person, section 399 (2) requires that the parent company prepares group accounts at the end of the financial year so as to â€Å"give a true and fair view of the assets, liabilities, financial position and profit or loss†. This Act looks at the group of companies as a ‘single economic entity’ and in effect lifting the corporate veil which goes against the principles of corporate personality and limited liability.