French Accent Homographs

French Accent Homographs You may not realize it, but French accents have a purpose. While some accents just signify that an S used to follow that vowel in Old French (e.g., à ©tudiant used to be spelled estudiant), most French accents indicate the correct pronunciation of the letter they modify. In addition, there are dozens of French word pairs which are spelled (though not always pronounced) the same other than accents. To avoid confusion, you should always distinguish between these words by using the correct accents. Note: It is grammatically acceptable to leave accents off capital letters. However, since missing accents may cause confusion in pronunciation and meaning and are technically spelling mistakes, I feel that one should always write with accents. a - third person singular of avoir (to have) - (preposition) to, at, inacre - acreà ¢cre - (adjective) acrid, pungentà ¢ge - ageà ¢gà © - (adjective) oldaie - first person singular subjunctive and second person singular imperative of avoiraà ¯e - (interjection) oucharrià ©rà © - (adjective) overdue, backward; (noun) backlog, arrearsarrià ¨re - back, stern, rear, aftbronze - bronze objectbronzà © - past participle of bronzer (to tan, bronze)à §a - (indefinite demonstrative pronoun) that, ità § et l - here and therecolle - gluecollà © - past participle of coller (to glue)congres - eelscongrà ¨s - conference, congresscote - quotation, quoted value, ratingcotà © - highly thought of / rated (past participle of cà ´ter)cà ´te - rib, slope, coastlinecà ´tà © - sidecrà ªpe - crepe (thin pancake), crepe papercrà ªpà © - past participle of crà ªper (to backcomb, crimp)cure - cure, treatmentcurà © - priest; past participle of curer (to clean out)de - (preposition) of, fr omdà © - thimble, diedes - (indefinite article, partitive article) some; contraction of de lesdà ¨s - (preposition) fromdiffà ©rent - differentdiffà ¨rent - third person plural conjugation of diffà ©rer (to differ)du - contraction of de ledà » - past participle of devoir (to have to)-e vs à ©At the end of -er verbs, the accent is the difference between the first and third person singular present tense and the past participle-e - à ©tudie, parle, visite-à © - à ©tudià ©, parlà ©, visità ©entre - (preposition) betweenentrà © - past participle of entrer (to enter)es - second person singular of à ªtre (to be)à ¨s - contraction of en lesà ªtes - second person plural of à ªtreà ©tà ©s - summerseut - third person singular passà © simple of avoireà »t - third person singular imperfect subjunctive of avoirferme - farmfermà © - past participle of fermer (to close)fut - third person singular passà © simple of à ªtrefà »t - third person singular imperfect subjuncti ve of à ªtre gà ¨ne - genegà ªne - trouble, bother, embarrassmentgà ªnà © - (adjective) short of, embarrassed; past participle of gà ªner (to bother) grade - rank, degreegradà © - officerhaler - to haul inhà ¢ler - to tanillustre - illustrious, renownedillustrà © - illustratedinfecte - (fem adjective) revolting, filthy, obnoxiousinfectà © - infected, contaminatedinterne (adj) internal, inner; (noun) boarder, interninternà © - inmate (of a mental hospital), internee (politics)jeune - (adjective) youngjeà »ne - fastingjuge - judgejugà © - past participle of juger (to judge)la - (definite article) the; (direct object pronoun) her, itl - (adverb) therelevà © - survey; past participle of lever (to lift, raise)là ¨ve - first and third person singular of lever (applies to many stem-changing verbs)liquide - liquidliquidà © - past participle of liquider (to settle, pay; to liquidate, sell off; [inf] to finish off)mais - (conjunction) butmaà ¯s - cornmarche - walking, step, stairmarchà © - market; past participle of marcher (to walk, march; to work)masse - massmassà © - past participle of masser (to assemble, mass, group)mat - checkmate; (adjective) matte, dullmà ¢t - mast, polemater - to subdue; (familiar) to ogle; to caulk; (familiar noun) mom, mummà ¢ter - to mastmà ©mà © - (baby talk) grannymà ªme - (adverb) samemeuble - piece of furnituremeublà © - (adjective) furnishedmodelà © - contours, relief; past participle of modeler (to model, shape, style, mold)modà ¨le - model, designmur - wallmà »r - (adjective) ripenotre - (possessive adjective) ournà ´tre - (possessive pronoun) oursnuance - shade, hue, slight difference, nuancenuancà © - (adjective) qualified, balanced, nuanced; past participle of nuancer (to shade, qualify, nuance)ou - (conjunction) oroà ¹ - (adverb) wherepà ¢te - pastry, paste; pà ¢tes - pastpà ¢tà © - pà ¢tà ©pà ©chà © - past participle of pà ©cherpà ªche - peach, fishingpà ©cher - to sinpà ªcher - to fishpà ©cheur - sinnerpà ªcheur - fishermanprà ªte - (feminine adjective) readyprà ªtà © - past participle of prà ªter (to lend)rate - spleenratà © - past participle of rater (to fail, miss)relà ¢che - rest, respiterelà ¢chà © - loose, laxreste - rest, leftoverrestà © - past participle of rester (to stay)retraite - retreat, retirementretraità © - retired person; past participle of retraiter (to reprocess)rot - belch, burprà ´t - (archaic) roastroue - wheelrouà © - (adj) cunning, sly; un rouà © - cunning/sly person; past participle of rouer (to beat/thrash)roule - first and third person singular of rouler (to wheel/roll along)roulà © - curved, rolledsale - dirtysalà © - saltysinistre (adj) gloomy, sinister; (m noun) accident, disaster, damagesinistrà © (adj) stricken, devastated; (m noun) disaster victimsublime - sublimesublimà © - sublimatedsuicide - act of suicidesuicidà © - victim of suicidesur - (preposition) onsà »r - (adjective) suretache - mark, spot, staintà ¢che - taskvalide - able-bodied, fit, validvalidà © - validatedvide - emptyvidà © - worn out; past participle of vider (to empty; to wear out)votre - (poss essive adjective) yourvà ´tre - (possessive pronoun) yours

Plastic Sulfur - Simple Sulfur Polymer Demo

Plastic Sulfur - Simple Sulfur Polymer Demo Did you know that you can make a polymer from an element? Turn ordinary sulfur into rubbery plastic sulfur and then back into its brittle crystalline form. Plastic Sulfur Materials 50 g sulfur  test tube (25 mm x 200 mm)burnertest tube clampbeaker of water (500 mL or so)tongs Procedure To Polymerize Sulfur Youll melt the sulfur, which changes from a yellow powder into a blood-red liquid. When the molten sulfur is poured into the beaker of water, it forms a rubbery mass, which remains in polymer form for a variable length of time, but eventually crystallizes into a brittle form. Fill the test tube with pure sulfur powder or pieces until it is within a couple of centimeters of the top of the tube.Using a test tube clamp to hold the tube, place the tube in a burner flame to melt the sulfur. The yellow sulfur will turn into a red liquid as it melts. The sulfur may ignite in the flame. This is fine. If ignition occurs, expect a blue flame at the mouth of the test tube.Pour the molten sulfur into a beaker of water. If the sulfur is burning, youll get a spectacular burning stream from the tube into the water! The sulfur forms a golden-brown string as it hits the water.You can use tongs to remove the mass of polymer sulfur from the water and examine it. This rubbery form will last anywhere from a few minutes to several hours before reverting to the usual yellow brittle rhomic crystalline form. How It Works Usually sulfur occurs in orthorhomic form as eight-membered cyclic rings of monomeric S8. The rhomic form melts at 113 °C. When it is heated over 160deg;C, sulfur forms high molecular weight linear polymers. The polymer form is brown and consists of polymer chains containing about a million atoms per chain. However, the polymer form is not stable at room temperature, so the chains eventually break and reform the S8 rings. Safety The sulfur is safe to recycle or dispose in any waste container.Use care when handling the plastic sulfur, as it may still be hot/molten for several minutes.Its best to perform this project under a hood or outdoors, since sulfur dioxide (SO2) will be released if the sulfur ignites. Sulfur dioxide is a greenhouse gas, which is irritating and toxic. Source: B. Z. Shakhashiri, 1985, Chemical Demonstrations: A Handbook for Teachers of Chemistry, vol. 1, pp. 243-244. Related Projects You can use sulfur from this project to make both a mixture and a compound with sulfur and iron. If the polymer aspect of the project interested you, other simple polymers you can make include natural plastic from milk or a polymer bouncy ball. Feel free to play with the ratio of ingredients in polymer and plastic recipes to see they affect the final project.

Profiling -marketing plan Essay Example | Topics and Well Written Essays - 750 words

Profiling -marketing plan - Essay Example As part of market plan, this paper analyses the segmented markets of this business and addresses its marketing opportunities in relation to its marketing mix elements. Mission Statement and marketing objectives of the GGI ‘To deliver quality home decor and gift items to the customers, by importing from quality suppliers abroad’ is the main mission that GGI would like to communicate to its customers. in order to achieve this mission and goal, the GGI plans to conduct its business based on following key marketing strategies: provide quality home decor and gifts to the customers, value their perceptions, make regular quality assurance and checks, take care of employees and respect the customers. This mission will be communicated to all of its stakeholders, because, as Ferrell and Hartline (2008) noted, a mission statement is an important portion of strategic marketing plan which mustn’t be kept confidential (p. 33). Market Profiling of GGI Market profiling is a metho d of plotting market action by organizing and collecting market-generated time, price and volume information in relation to specific product or service marketing. A market profiling helps a firm identify where from its majority of buyers come towards selecting its products (Person, 2004, p. 40). GGI has been successfully operating its business by selling home decors and gift items and based on the information it collected, the company plans to conducts its future marketing operation. Most customers are very likely to appeal to Asian decors and the company therefore plans to continue importing from Asian countries. It has been observed that the company gained more number of customer when the home decors and gift items have been priced between $20 to $80 per item. A high price, as observed, yields relatively less appeal from customers and therefore relatively less margins to the company. Targeted Markets The major segments that GGI targets consist of the following groups. 1) Generatio n A, mainly comprising of baby boomers who are married with kids, average educated and home owners who all are likely to stay in their own home. Their income is more than $20,000 and less than $50,000. 2) Generation B, mainly comprising of Affluent, who are married, average educated and their income is more that $50,000. 3) Generation C, who are well educated, married and are experiencing tremendous growth. They are sophisticated achievers and 30 + savvy business and other people. Out of 30+ million population in those three regions, the target market of GGI is between 5- 6 million, comprising of 2 million from Generation A, 1.5 million from Generation B, 1.3 million from Generation C and .2 million from other un-targeted groups. Marketing Mix strategies Product Element: The GGI plans to deliver quality home decors and gift items to the above detailed three segments and find quality goods according to varying needs and requirements of its customers. in order to ensure customer satis faction in relation to product quality, GGI plans to assign quality departments duties of regular check ups and make necessary actions to improve the quality of imported items. Company will focus on its brand GGI in a way that can be positioned better in customers’ mind so that it will create long term profitability as well as make them loyal customers (Wreden, 2007, p. 13) Price: GGI never plans to charge any higher amount than the reasonable price, being fixed on margin plus pricing policy. The

Modernist Art Form and Post Modernist Art Form Essay

Modernist Art Form and Post Modernist Art Form - Essay Example The essay "Modernist Art Form and Post Modernist Art Form" discovers a modernist art form and the postmodernist art form. The history of art reflects different periods that conveys the changing views of artists as to what art is all about and how they want to express themselves using it. In the late 1800’s, the birth of Modern Art became evident through the initiative of Édouard Manet and other painters later known as impressionists. Their goal was to express their individuality as artists while criticizing the government. They strove to break free from the rules imposed by academic institutions which were deemed as the sole authority on art. As the industrial age progressed and art evolved to include different types of media, various modern art movements developed and soon it became impossible to find a single trend to the period. Modern art encompassed movements such as cubism, surrealism, dada and pop-art as well as collage and 3D variant assemblage. These latter moveme nts opened the path to the new period of postmodern art. Perhaps the unifying theme of modern artists was their belief that art mattered – that it had real value. Whereas before art was used mainly to convey ideas of powerful religious and political institutions, the period of modern art gave artists more freedom to suggest personal meanings to their art forms. This gave birth to the expression art for art’s sake which suggests art without any religious or political intention. Other theorists claim that modern art’s defining characteristic.... This was the time when some modern art movements such as pop-art and minimalism slowly developed into what is now known as contemporary or postmodern art. The disillusionment with life's meaning that the effects of World War II brought about, was what made artists lose sight of the value of their art. During this period, artists rejected the idea that life (and art for that matter) has any intrinsic value. For them the world has been filled with reproduction and as such originality and individual expression are no longer valid goals. There is nothing new to create as all visual images are mere copies of previous copies. This emphasis on reproduction has led many artists to master production techniques such that they are able to make art without undergoing the traditional processes of learning perspective, composition, color theory and the other knowledge and skills required by traditional artists. With the emergence of new image-based technologies such as the television and computer, artists were able to manipulate this media and they managed to emerge with something new. Postmodern art also focused on gratifying modern consumer's wan t of novelty and entertainment and anything that would equally shock them. Thus the period saw the emergence of huge ice-sculptures, islands wrapped in pink polypropylene fabric and a large monolithic block filled with discarded computers as art with the latter even winning the prestigious Turner Prize. Art then has acquired a new meaning where concept takes precedence over aesthetics and craftsmanship becomes secondary. Film or motion pictures are series of images projected into a screen to create the illusion of motion. When these images are flashed in rapid succession, the eye through a phenomenon called

Living as a Christian disciple Essay Example for Free

Living as a Christian disciple Essay Explain how living as a Christian disciple may influence the lives of Christians today. Christianity is an entire way of life. Its not only a part of your life it is your whole life. It is a sense of being with God. It is not a one way system, but in fact a two way bond. Being a disciple of God gives you a sense of who you are. You have the position of being part of Gods children as well as being a child of your parents. This is an incomparable feeling. A Christian is a person who lives their life daily for God. By praying on a regular basis, reacting positively not negatively with people and being an optimistic person rather than a pessimistic one. Christianity focuses a lot on how people treat others. Christianity believes everyone is equal. Nobody is better than someone else, even if they are richer. A disciple believes Christ is with you at all times. To become a Christian you must try and be the best you can be. An example of this would be the story about the Pharisee and the tax collector, having the best humanity. To develop into a Christian you need to know the principles. You need to live your life a certain way. That means you might have to sacrifice a few things but in the long run you will be rewarded. Again you must know how to deal with people. Love the Lord your God with all your heart and with all your soul and with all your strength and with all your mind, and, Love your neighbour as yourself. (Luke 10 vs. 27) A person needs to be willing to give up luxuries in order to gain better things. For instance a Christian must give 10% of their total income to either a church or a charity. But the more essential factor is time. Time is more precious than rubies. Time must be taken out of your day to think about God or even the elderly lady next door who lives all alone. Your attitude towards people is very important. Being a Christian affects what career you wish to pursue. Certain professions are considered unethical and therefore are not allowed. A job such as working in an abortion clinic, you are taking away a life which has a right to live, which is unjust. Another job which gives people grief is a traffic warden. A Christian has an important role to play in the family and in the home. There must be peaceful negotiation and they must always remember that children usually learn from the examples of their parents. So as a parent you must do good things and not bad. You must know how to function in a family. To be a dedicated Christian you are required to visit the church on a regular basis and to pray daily. At church Christians have communion, usually once a week. This is red wine and bread which s also called the Eucharist. The Eucharist is the ceremony in which Christs last meal with his disciples is celebrated with bread and wine, the bread symbolizes Jesus body and the wine Jesus blood. Although some Christians do not believe in going to church for example, Quakers and the Salvation Army. Quakers are Christians who do not have set services or have no ceremonies and do not do repeated rituals. The Salvation Army consider that you should be careful and make sure that ceremonies do not become more important than the meaning of the belief or faith. Also the Salvation Army do not drink any alcohol as when they first started the group alcohol was a serious problem, therefore they are not allowed to have communion as it involves wine. There are many noble Christians who have acted as excellent role models, in the past and in the present day. Some of these famous Christian disciples are Oscar Romero, Mother Teresa, Martin Luther King, Desmond Tutu and many more. I am going to tell you about Desmond Tutu. Desmond Tutu was born in 1931 on the 7th October. He lived in South Africa, a society where coloured people were considered as outcasts, a racist system of apartheid. They had to learn from an early age that their needs were considered less important than the needs of white people. They were not allowed to mix with the white people. For example black children could not go to the same school as a white child and at all times black people had to carry their passbooks to show who they were and if they had a right to be where they were, they also were not allowed to go into cafes or go to beaches and parks. In the street white police officers would look them up and down as if they were criminals. It was hard for children to grow up watching parents and role models being humiliated in this way. Desmond Tutu went to an all black school. He worked willing and was therefore intelligent. He was a kind and gentle boy. At the age of 14 Desmond got Tb. He was put in hospital for 2 years. An English priest called Father Trevor Huddleston visited him every week. Trevor Huddleston had been trying to make the lives of the black people better. He believed apartheid was evil and very unchristian. He opened hostels and nurseries for homeless people o stay in at night. He also defended black people when they were challenged by the police. A life long friendship blossomed between Desmond and Trevor. During his stay in hospital Desmond became more thoughtful and reflective. He had a strong commitment towards Christianity and a spiritual approach to life. Desmond was influenced by humility, gentleness, selflessness from spiritual people like Trevor. After leaving school Desmond decided train as a teacher. He worked as a teacher for a few years but he couldnt stand there and watch his people suffer. He wanted to do something about it. So he left teaching and became a priest. In 1961 Desmond was ordained as a priest. He was given his own parish church and a proper house in an area of slum housing. It was rewarding work, a satisfying job with people who loved him having him as their priest. In 1962 he was offered to go to London to study for a second degree in theology. When he got there he couldnt believe that he was allowed to walk freely and not have to check for signs where they were not allowed. He wasnt searched by police; he didnt have to carry a passbook around with him. He loved it. After 3 years when he returned to South Africa, he found it difficult being a second class citizen again. From the understanding of the Bible he saw that Christianity stresses that all people are equal and that God wants people to be free. As a Christian he felt it was his responsibility to help black people become equal with white people. Two years later Desmond took a job in England. In 1975 he was given the post of Dean in Johannesburg. If he accepted it then this meant he would have to move back to South Africa. This post had always been held by white men so he wanted to make a change and accepted the post. The cathedral had a racially mixed congregation and clergy. Desmond bought in changes to the worship including shaking hands, hugging and kissing your neighbour on the cheek which made many fell more comfortable. In 1978 wealthier black people were starting to be allowed into a few public places but the community as a whole were kept as second class citizens. In one of Desmonds speeches he dramatically promised to burn his Bible on the day that he was proved wrong about apartheid being an evil. Another thing Desmond said in one of his speeches was, At home in South Africa I have sometimes said in big meetings where you have black and white together, look at your hands-different colours representing different people. You are the rainbow people of God. And you remember the rainbow in the Bible is the sign of peace. The rainbow is the sign of prosperity. We want peace, prosperity and justice and we can have it when all the people of God, the rainbow people of God, work together. In 1984 he was awarded in the Nobel Peace Prize in America. Soon the whole world came to see Desmond as a symbol for the fight against apartheid. In 1986 he was further promoted to Archbishop of Cape Town, the first black man to hold this post. In 1989 F.W De Klerk became president. The ban on ANC and PAC was lifted symbolising freedom for all black South Africans after so many years of suffering. In 1993 exclusive white rule finally ended. The result of the first democratic election was that in 1994, Nelson Mandela became the first black South African president. By 1996 there was a new constitution aimed at creating a full racial equality and harmony. The hardest challenge facing bereaved families was not only to forgive those whom had caused their suffering, but to make sure that forgiveness was complete and unconditional as with Christian love. This would mean the new South Africa could grow from strong roots, unaffected by blame and bitterness. I think Desmond Tutu was a good Christian disciple as he helped the black people of South Africa. He bought equality in South Africa which is what God says. He is helping others and spreading the good word of God. He is determined and will not give up when things get tough. Another example of a good Christian disciple is a man called Oscar Romero. He was born in Ciudad Barrios, El Salvador in 1917. He was a Catholic man. He thought the best way to help people would be to serve God as a priest. He frequently visited prisoners in Gaol and he worked with alcoholics He promoted the activities of Alcohol Anonymous. He set up charities to provide aid for the poor and the hungry. Oscar was a respected man. He spoke for the poor, opposed the government, opposed military and opposed rich families who influenced the politicians behind the scene. He was a determined Christian disciple. Romeros aim in life was too help the poor and hungry and the only way he could help them was by making sure the church get a say in politics. He started at a seminary in San Miguel, in 1930. A few months later he was sent to Rome to complete his theological studies. In 1942 he is ordained as a priest. In 1943 he returns to El Salvador having witnessed early years of the Second World War, in Europe. From 1944 he worked as a parish priest but a few months later he was called by the bishop to work as the secretary of the diocese, a post which he held for twenty-three years. During this time most of his pastoral work focused on the cathedral parish. Between 1962 and 1965 Romero was a largely important priest in the diocese. He was in charge of the local seminary and editor of the diocesan newspaper. In 1967 he was appointed as sanctuary, General of the National Bishops Conference, and he moves to San Salvador. Then in 1968 he takes up an additional role for the, Central American Bishops Secretariat. In 1968 the council of Medellin is held in Colombia. In 1970 Romero is made auxiliary assistant bishop in San Salvador. He becomes increasingly aware of the plight of the oppressed and the poor but resists the notion that the church should be too involve d in politics. In 1974 Romero is made bishop of San Salvador. In 1977 he is made Archbishop of San Salvador. It was dangerous to be a Christian in El Salvador. To speak the Gospel message of Gods love for the poor and suffering of the world was to risk persecution. This was a statement the government could not ignore. A person could not claim to be a Christian if he or she ignored the violence against so many in the country or if they ignored the bombings, the illegal detentions, the torture and the callous murders of men, women and children. These murders were seen as a direct attack on the church itself. It was an assault which the Church could not ignore. This is when Romero decided on his course of action. His thinking on religion and politics develops. He sees an increasing need for the church to have a voice in politics and becomes an outspoken critic of injustice and oppression. On the 24th March 1980 Oscar Romero is assassinated. On the 30th March 1980 the, Palm Sunday Massacre, took place. He had the most powerful and influential voice of the Church and he was the spokesperson for the oppressed. Romero believed that the Gospels did not see a division between religion and everyday life. In a world of fear and terror, Romeros preaching of the Gospel message of love and justice was a source of hope for the people. One of the famous things Romero said was, May Christs sacrifice give us the courage to offer our own bodies for justice and peace. His last sermon, on the Sunday before his death, was very significant. In it Romero made a special request to those with belief in God and those of Christian faith. It was a sermon which many believe cost him his life. In the sermon Romero said, Nobody has to fulfil an immoral law. Now it is time that you recover your consciences and that you first obey your conscience rather than an order to sin. We want the Government to understand seriously that reforms are worth nothing if they are stained with so much blood. I beg, I ask, I order you in the name of God: stop the repression. A week after the preaching these words Oscar Romero was assassinated. In the days before the funeral crowds of people flooded into the city. Visitors arrived from all over the world. Not only the Church leaders but also important politicians from many countries were present. Romero had become a respected political as well as religious leader. Nuns and priests were gathered in a very public hunger strike. In protest at the killing of Romero, they were refusing to eat. This showed how great a person he was. There were as many as a hundred thousand people packed in every available space outside the cathedral, waiting for the funeral service. The solemn funeral service began in a dignified manner. During the sermon everyone listened intently to the words of remembrance for Oscar Romero. During his life Romero tried to put such ideals into practice. His religious belief was always a practical matter and his great desire was to see people work together for a better world. Romero shared, with all who would listen a vision of justice in an injustice world. His life and martyrdom are remembered by millions. In a troubled world Romero remains as a sign of hope. Those who killed him may have thought that they would be silencing a powerful voice against injustice in El Salvador. They may have killed the man but the message of justice for all still lives today.

the order of things (chocolate war) Essay -- essays research papers

The Order of Things   Ã‚  Ã‚  Ã‚  Ã‚  Disturbing the universe is one of the main themes of Robert Cormier’s novel, The Chocolate War. Jerry Renault, the protagonist of the novel, goes against Trinity, the all boys school, and The Vigils, a powerful school gang. He gets admired and then bullied because of his defiance of authority.   Ã‚  Ã‚  Ã‚  Ã‚  In the beginning of the story, we are introduced to Jerry Renault. As he is trying out for the school’s football team, Archie and Obie, two members of The Vigils, are writing â€Å"assignments† for the chosen boys at school. If the boy fails to complete or do his assignment he gets punished by The Vigils. Archie sees Jerry get slaughtered by the football team and still manage to get up. Archie then decides to give Jerry one of his assignments. â€Å"‘The assignment must fit the kid. That’s the beauty of it, Obie... Put him down for the chocolates’† (Cormier 15-16).   Ã‚  Ã‚  Ã‚  Ã‚  Every year at Jerry’s school, Trinity, they have a chocolate sale. And every year, all the students participate. Jerry’s assignment was to refuse to sell the chocolates for ten school days. â€Å"‘Let me get this straight, Renault,’ Brother Leon said and his voice brought the room under his command. ‘I called your name. Your response could have been either yes or no. Yes means that like every other student in this school you agree to sell the chocolates, in this case fifty boxes. No – and let me point out that the sale is strictl...

The evolution of management accounting

This paper starts with introducing importance of management accounting literature and reviews the historical development of cost accounting from 1850 through 2000, includes origin of management accounting and controlling practices. In addition it identifies the management accounting theoretical development, and the main critiques that shapes the development of management accounting, thus creating a ground for future research or reviews.As well as it presents challenge existed in the field and concludes by advocating field-based research to discover the innovative ractices being introduced by organizations successfully adapting to the new organization and technology of manufacturing. 1. Introduction 1. 1 Importance of knowing the literature A wealth of literature exists regarding the historical development and evolution of management accounting so accountants have many reasons to study this literature. It helps them to understand the sources of many of today's practices; it leads to r ediscovery of old ideas that have been lost.It enables one to support proposal with past writings quoting from an important work and can help them to sell a proposal or ive credence to an idea. As with study of any literature, it provides accountants with opportunities to improve their verbal abilities, both written and oral and familiarizes accountants with the intellectuals and innovators who have shaped how account proactive their profession in addition it illustrates the state of the professionalism of the field and leads them to an awareness of the controversial topics in the field.In addition to the financial summaries, the railroads developed a system of reporting operating statistics for evaluating and con-trolling the performance of their sub-units. Statistics such as cost per ton-mile and the operating ratio (operating in-come divided by sales) were routinely reported for various sub-units and classes of service. Later in the 1880s, the newly formed mass distribution [Chan dler, 1977, Chapter 7(cited on R. kaplan1984)] and mass production enterprises adapted the internal accounting reporting systems ot the railroads to their own organizations.The nationwide wholesale and retail distributors produced highly detailed data on sales turnover by department and by geographic area, generating performance reports very similar to those that would be sed 100 years later to monitor the performance of revenue centers in the firm. Mass production enterprises formed in the 1880s for the manufacture of tobacco products, matches, detergents, photographic film, and flour. Most important was the emergence of the metal-making and fabricating industries.Andrew Carnegie's steel company was a particularly good example of the importance of cost accounting information for managing the enterprise. Shinn's [the general manager's] major achievement was the development of statistical data needed for coordination and control. Shinn did this in part by introducing the voucher syst em of ac-counting hich though it had long been used by railroads was not yet in general use in manufacturing concerns. By this method, each department listed the amount and cost of materials and labor used on each order as it passed through the sub-unit.Such information per-mitted Shinn to send Carnegie monthly statements and, in time, even daily ones providing data on the costs of ore, limestone, coal, coke, pig iron, Spiegel, molds, refractoriness, repairs, fuel, and labor for each ton of rails produced. These cost sheets [were] called â€Å"marvels of ingenuity and careful accounting. † These cost sheets were Carnegie's primary instrument of control. Costs ere Carnegie's obsession†¦. Carnegie concentrated . .. on the cost side of the operating ratio, comparing current costs of each operating unit with those of previous months, and where possible, with those of other enterprises†¦.These controls were effective†¦.. â€Å"The minutest details of cost of materi als and labor in every department appeared from day to day and week to week in the accounts; and soon every man about the place was made to realize it. The men felt and often remarked that the eyes of the company were always on them through the books. † In addition to using their cost sheets to evaluate the performance of department anagers, foremen and men, Carnegie, Shinn and Jones relied on them to check the quality and mix of raw materials.They used them to evaluate improvements in process and in product and to make decisions on developing by-products. In pricing, particularly non standardized items like bridges, cost-sheets were invaluable. The company would not accept a contract until its costs were carefully estimated [Chandler, 1977, pp. 267-268] (cited on R kaplan1984). Interestingly, the development of these elaborate cost reporting and estimation schemes by the 1880s focused exclusively on direct labor and materials, what we call today prime or direct costs; hat is, little attention was paid to overhead and capital costs.Carnegie's concern was almost wholly with prime costs. He and his associates appear to have paid almost no attention to overhead and depreciation. This too reflected on the railroad experience. As on the railroads, administrative over-head and sales expenses were comparatively small and estimated in a rough fashion. Likewise, Carnegie relied on replacement accounting by charging re-pair, maintenance, and renewals to operating costs. Carnegie had, therefore, no certain way of determining capital invested in his plant nd equipment.As on the railroads, he evaluated performance in terms of the operating ratio (the cost of operations as a percentage of sales) and profits in terms ot a percentage ot book value ot stock issues [ n I , 1977, p. 268 (cited on C and er R. kaplan 1984)]. Thus, cost accounting practice in the late 1800s did not include the allocation of fixed costs to products or to periods. Despite the enormous capital i nvested in these new manufacturing enterprises, there was apparently no systematic method for forecasting investments or coordinating and monitoring capital investment.Andrew Carnegie is reported to have undertaken almost any new investment that would reduce his prime operating costs: Carnegie's operating strategy was to push his own direct cost below those of all competitors so that he could charge prices that would always ensure enough demand to keep his plant running at full capacity†¦. Secure in his knowledge that his costs were the lowest in the industry, Carnegie then engaged in merciless price cutting during economic recessions. While competing firms went under, he still made profits [Johnson, 1981, p. 515] (cited on R. kaplan1984).Management accounting development was highly nfluenced by scientific management theory, based on which accounting received academic basis and directions for purposeful development (Chatfield, 1977 cited on Darius Gliaubicas (2012)) The scienti fic management movement in American industry provided a major impetus to the further development of cost accounting practices [Chandler, 1977, pp. 272-283] cited on R. kapaln(1984)). The major fgures in this movement were engineers who, by detailed Job analyses and time and motion studies, determined â€Å"scientific† standards for the amount of labor and material required to produce a given unit of output.These standards were used to provide a basis for paying workers on a piece-work basis, and to determine bonuses for workers who were highly productive. The names associated with developing the scientific management approach include Frederick Taylor, Harrington Emerson, A. Hamilton Church, and Henry Townen. This approach included not only the development of work standards but also a new form of organization, supplementing the traditional operating or line functions with staff function designed â€Å"not to accomplish work, but to set up standards and ideals, so that the lin e may work more efficiently.The â€Å"scientific management† advocates also started the practice of measuring and allocating overhead costs to products. Innovations came primarily in deter-mining indirect costs or what was termed the â€Å"factory burden,† and in allocating both indirect and direct (or prime) costs to each of the different products produced by a plant or factory so as to develop still more accurate unit costs†¦. In a series of articles published in the Engineering Magazine in 1901, Alexander Church began to devise ways to account for a machine's â€Å"idle time,† for money lost when machines were not in use.Henry Gantt and others then developed methods of btaining standard costs based on standard volume of throughput by determining standard costs based on a standard volume of, say, 80 percent of capacity; these men defined the increased unit costs of running below standard volume as â€Å"unabsorbed bur-den† and decreased unit costs over that volume as â€Å"over-absorbed burden† [Chandler, 1977, pp. 278-279] (cited on R. kaplan 1984) Also, under performance of scientific management theory, a need for operative and perspective information has formed (Fleischman ; Tyson, (2007) cited on Darius Gliaubicas (2012)).Metcalfe ideas had high influence on cost accounting development. In his book â€Å"The cost of manufactures†, published in 1885, he discussed separation of direct and indirect costs in order to make ettective management decisions . Formation ot modern management accounting methods, were also influenced by General Motors ideas. In 1919 it was created promoting salary system; started implementing flexible budgets, developed transfer pricing method Du Pont Powder company, was one of the first USA companies, that started developing several activities at the same time Oohnson ; Kaplan, 1987).When company diversified its activities, management required such accounting system that ould help contr olling all products value chains, coordinate performance of individual subdivisions, while meeting owners' interests. Du Pont company's executives, wanted to control return on capital that owners invested, and at the same time Justify investment financing decisions. That is why was created ROI ratio. When World War I ended, cost accounting became a profession (Loft, 1990).Under the influence of great depression in 1933, USA government established mandatory provision, to form fair practice codex, which would include paying employees' reasonable wages and determining weekly working hours. Therefore cost accounting pecialists had to ensure two main functions, while following fair practice codex: (1) ensure, that prices would not be lower than prime costs and (2) to harmonize costs calculating rules and methods Oohnson & Kaplan. 1987).During World War II, the importance of standard cost accounting method has reduced, because government wanted to trade only with those companies, whose pr oduction costs were close to actual, not standard costs (Fleischman & Tyson, 2007). About 1954, management accounting definition was mentioned for the first time. In Simon (1954) research that included employees from 7 biggest USA companies, it was ound that management accounting information is used to fulfill three main control functions: (1) registering performance results, (2) managing attention and 3) solving problems.Performance results were given in financial reports. Attention managing was based on comparison of plans budgets and actual results. Problem solving function has been implemented by making decisions, such as: manufacture or buy, what if analysis or alternative pricing decisions. Also, a need to calculate direct production costs, to perform absorption and marginal costing has grown at about 1950 (Chatfield, 1977). In 1960s, when USA companies influence in worldwide economy has decreased, responsibility accounting has formed, which allowed determining who is responsi ble for individual scope (Kaplan, 1983).In 1970s first costs managing accounting methods were created. Activity based cost management method, and value adding costs and product lifecycle analysis methods were formed (Hoskin & Macve, 1988). In 1981 strategic management accounting definition was introduced. Management accounting purpose became helping company's management to manage its strategies Oohnson ; Kaplan, 1987). Porter (1985) created value chain model. Also, at 1985, competitors' analysis has grown stronger, because of five competitive forces, PEST and SWOT methods (Porter, 1985).These methods allowed assessing, not only company's internal environment, but also to foresee performance risk factors in external environment, this way creating a competitive advantage. In 1987, customers' profitability analysis was discussed (AnandaraJan & Christopher, p an & Norton ( ) created a balanced scorecard system, which allowed company's management to transform objectives provided in strat egy, vision and mission into performance indicators, which allow assessing the success of mplementing competitive performance strategy. Darius Gliaubicas (2012 P. 4-26) 3. Origin and Managerial Controlling Practices of Management Accounting In the period preceding the Industrial Revolution, economic advancement predominantly occurred in the Middle and Far East (Chatfield 1977 ). Some of the oldest surviving business records dace back to the Chaldean-Babylonian, Assyrian and Sumerian civilizations. Various types of service businesses and small industries were established and the oldest known commercial documents date from 3500 BC (Chatfield 1977:5). In Babylonia formal legal codes made record keeping compulsory.The most famous is the Code of Hanunurabi, which required that an agent selling goods for a merchant should give the merchant a sealed memorandum quoting prices. All these records were kept on clay tablets (Chatfield 1977:5) In Egypt the introduction of papyrus as a writing su rface made writing less cumbersome and permitted a wider use of supporting documents. Despite the early progress, the development virtually stagnated for several thousand years. This might be ascribed to the inability to express goods in terms of a single substance (monetary unit) (Chatfield 1977:7) (M. shotterl 999. p . 244).Once of the oldest and largest surviving records of a system of responsibility accounting was maintained by Zenon. a manager of a private estate of the finance minister of Ptolemy II in 256 BC. Each of the supervisors of the areas of the estate had to render frequent accounts of all transactions. The accounts were rised and audited on a regular basis. This form of accounting system spread throughout the Mediterranean and the Middle East and was later adopted and modified by the Romans. The essential aim of this form of accounting system was the protection of the property of the owners (M . hotter 1999 p. 4)1. None of the above ancient forms of accounting provid ed any aid for decision-making or resembled cost accounting. Until the Industrial Revolution, records did not allow for separate costing by product lines and mad: no distinction between capital and revenue expenditure. This resulted in an inability to estimate the profitability of a product, a capital investment or an increased investment in labour (Chatfield 1977:11) The Industrial Revolution which gained momentum roughly between 1760 and 1830 in this period accounting historian place the exact time as the origin of management accounting is 1812 (H.T. Johnson and R. S. Kaplan, 1987) the industrial revolution can be ascribed to a vast number of reasons, but the most well known arc the technical inventions that reformed the manufacturing world. These include the steam engine by James Viratt in 1765, the spinning Jenny by James Hargreaves between 1764 and 1767 and Arkwright's spinning frame in 1768 (Ashton 1948) This period Britain was also associated with a sharp growth in the popula tion, a more extensive use of capital, and the conversion of rural into urban communities as well as a rise in new social classes (Ashton 1948 ).In the United States of America the effect of the industrial Revolution was not as marked and immediate as in the United Kingdom. Although it did have an indirect effect on the US economy. the factors that had the most remarkable effect were the corning of the railways and the telegraph around 1840 (Chandler 1977). After 1840 and especially trom 860 the railways and the telegraph revolutionized t traditional ways of production and distribution.Coal provided a cheap and flexible source of energy which enabled the railways to provide the fast, regular and dependable transportation so essential to high volumes of production and istribution (Chandler 1977:79). Technological innovation, the expanding income per capita as well as the rapid growth of the poralation increased the complexity of existing production and distribution processes and incr eased the volume and the speed of transactions.The existing market mechanism was often no longer able to co-ordinate these transactions effectively. According to Chandler (1977:484 ) created a need for administrative co-ordination. To address this need entrepreneur's large multi-unit organizations and appointed managers to administer them. (M . shotter 1999 P. 1 5) According to traditional history management accounting evolved from the techniques of cost accounting that were developed in England before and during the Industrial Revolution (M. shotter 1999 p 216).The need for cost accounting developed when the double-entry bookkeeping system was not able to provide owners with product costs for purposes of pricing, particularly in the engineering sector. As engineering firms grew more and more competitive, cost estimates were needed for bidding on special contracts for which no market prices existed (Chatfield 1977:159). At that stage manufacturers guarded their cost methods as indus trial ecrets and bookkeeping texts generally ignored the subject (Chatfield 1977:1 59 ).Edwards, et al. (1995 ) suggest that management accounting was purely concerned with making the best use of available resources within certain constraints. Management accounting was viewed as an independent variable†, which passively served the needs of the organization and neither neither shaped nor was shaped by the organization or society Support for their view can be found in the number of case studies of archival records of organizations that operated before and during the Industrial Revolution in the United Kingdom.In 1740 the accountant of the Melincryddan Smelting Works distinguished between variable and fixed cost while deciding on the most profitable location, whilst Cyfartha Iron Works was recharging production overheads to cost centers and writing off general overheads to the profit and loss account in the 1790s (Comes 1996:16). Walsh & Stewart (1993) suggest that they found evi dence of the implementation of accounting systems for purposes of managerial control in two separate studies, carried out before and during the Industrial Revolution.In their study of the operations of the New Mills Woollen Manufactory for the period 1681 to 1703, they ound evidence of costing for purposes of pricing as well as information to control the flow of material. At New Lanark Cotton Factory, which was studied from 1800 to 1812, they found a much more sophisticated system of control over not only materials but also over the laborers. Accounting was used for the purpose of measuring productivity as well as to control the behavior of laborers (Walsh & Stewart 1993:790).Edwards et at. (1995: 6) ascribe the difference between their view of the origin of management accounting and the other views mentioned below to the differences in environmental circumstances between countries. They contrast the long industrial history, steady rate ot economic development and relatively ample s upply of labour of the United Kingdom with the United States where industrial development started much later and industrialization took place more rapidly against a background of labour shortages.Edwards et at. (1995) are also of the opinion that it is unduly restrictive to equate the development of management accounting to the use of accounting information to control human activity. As discussed above, they advocate a much broader role for management accounting. M. shotter1999 . P217) Chandler (1977) disagrees with the aforementioned view of management accounting being an â€Å"independent variable† and suggests that it played an important role in the development of the giant firm.According to him modern cost accounting originated during the middle of the nineteenth century with the advent of the railways and later the chemical, steel and metal working industries in the United States of America. These organizations were growing in size and their processes were growing in com plexity, creating a need for cost information to determine prices and evaluate the performance of the businesses.He is of the opinion that management accounting did not merely arise because the growing organization needed it, but that it facilitated this growth by means of focusing attention on the advantages of buying internally rather than through the market. Chandler also suggests that management accounting was not merely applied for the purpose of product costing, but also to aid internal control. Williamson's (1975) transaction cost theory supports Chandler's view. He suggests that management accounting is a means of determining the prices of products in large corporations in the absence of a market system.The cost of co-ordination internal transactions by means of management accounting is lower than the cost incurred when entering into these transactions through the market, thus Justifying its existence. A study by Fleischman, Hoskin & Macve (1995)(cited on M. shotter1999) of the Boulton & Watt engineering practice during the beginning of the eighteenth century revealed that costing techniques to determine piece rates for laborers were ‘once-off exercises to establish fair prices, and thereafter only received sporadic attention.Based on these findings, they essentially agree with Chandler (1977), Williamson 1975) and Johnson and Kaplan (1987) that entrepreneurs did not really need cost accounting, as long as they were paying market prices for the output of each worker. Similarly, Fleischman et al. (1995: 171) agree that detailed attention to the efficiency and control of labour was only required when entrepreneurs took the manufacturing process out of the hands of contractors and brought the workforce under their direct control.To sum up all evolution of management we should analyses four stage as follows The demand for information for internal planning and control apparently arose in he first half of the 19th century when firms, such as textile mi lls and rail-roads, had to devise internal administrative procedures to coordinate the multiple processes involved in the pertormance ot the basic activity (the conversion ot raw materials into finished goods by textile mills, the transportation of passengers and freight by the railroads). In the first stage, management accounting is seen as a technical activity necessary for the pursuit of the organizational objectives while in the second stage it is seen as a management activity performing a staff role to support line management hrough the provision of information for planning and control. In the third and fourth stages management accounting is seen as an integral part of the management process With improved technology, information is available in real time to all levels of management.The focus, therefore, shifts from the provision of information to the use of the available resources to create value for all the stakeholders. Figure 1 shows four stages of management accounting evol ution and how each stage encapsulates the previous ones. 3. Reduction of waste of business resources 4. Creation of value through effective use of resources Source: IFAC, 1998: 6. imported from (Nelson Maina Waweru,2010 p . 167) Fig. 1 . The evolution of management accounting 4. Management Accounting Theories Regardless of how management accounting emerged, the economic framework played a central role in shaping it.Other subject areas, such as management science, organization theory and lately behavioral sciences were undoubtedly present, but economics and specially the marginal list principles of neoclassical economics, had the dominant influence in the last century. The evolution of management accounting in the last century can be also assessed on historical grounds. Figure 2 below shows our main theoretical frameworks that can be used to describe the development of management accounting. They are then discussed in the subsections that follow. 2 Management accounting development : theoretical tramework 4. 1 Old conventional wisdom. Traditional textbooks have a list of topics that, despite the differences in orientation, are common to all. It is agreed that the final developments in management accounting occurred in the early decades of the twentieth century to support the growth of multi-activity and diversified corporations such as Du Pont (Kaplan, 1982 and 1984; Scapens, 1985; Boritz, 1988; Johnson and Kaplan, 1987; Atkinson, 1989; and Puxty, 1993) cited on(Nelson Maina Waweru, 2010) .This stage is based on the absolute truth approach and principles of management which were rooted in an engineering view. Giglioni and Bedeian (1974) cited on (Nelson Maina Waweru, 2010) provide a good overview of the roots of management control issues that lie in early managerial thought. Emerson (1912)( cited on Nelson Maina Waweru, 2010) may be credited with the first meaningful contribution to the development of 20th century management control theory, in ‘The Twelve Principles of Efficiency where he heavily stresses the importance of control.Church (1914) cited on (Nelson Maina Waweru, 2010) also contributed to the development of early management control theory; for him one of five organic functions of administration was control, identified as the mechanism that coordinates all the other functions and in addition supervises their work. Fayol (1949) cited on (Nelson Maina Waweru, 2010) identified control as one of the five functions of management, control being the verification of whether everything occurs in conformity with the plan adopted, the instructions issued and principles established.It is interesting to note that Lawson 1920) cited on (Nelson Maina Waweru, 2010) wrote the first text devoted entirely to the subject of management control, while Urwick (1928) cited on (Nelson Maina Waweru, 2010) became the first author to identify a set of five control principles: responsibility, evidence, uniformity, comparison and utility. One of the f irst empirical studies of corporate organization and control was performed by Holden, Fish and Smith (1941), where one of its conclusions was that control is a prime responsibility of top management.Historical studies have played a conspicuous role in management accounting in recent years. Both research and practice have been strongly influenced by Kaplan (1984) and Johnson and Kaplan (1987), cited on (Nelson Maina Waweru, 2010) who call for more relevant product costing. As a precedent, Chandler (1962 and 1977) cited on (Nelson Maina Waweru, 2010) showed the importance of cost and management control information to support the growth of large transportation, production and distribution enterprises during the perid of 1850-1925.Management accounting systems evolved in the late 1880s to provide information about internal transactions, and by mid 1920s they were being used for diverse activities like lanning, controlling, motivating, analyzing and evaluating (Boritz, 1988). Johnson (19 81 and 1983), Johnson and Kaplan (1987) and Lee (1987) cited on (Nelson Maina Waweru, 2010) made a convincing case for the development of managerial accounting practices in the US. 4. 2 Agency theory. The irruption of economics in the field led academicians to work on very elegant Mathematical models.Agency theory and transaction costs are a refinement of the mathematical modeling based on economic concepts and theory. The agency theory assumes that there exists a contractual relationship between members of a firm. It recognizes the existence of two groups of people; principals or superiors and agents or subordinates. The principals will delegate decision making authority to the agents and expect them to perform certain functions in return for a reward.Both the principals and the agents are assumed to be rational economic persons motivated solely by self-interest but may differ with respect to preferences, beliefs and information densen and Meckling, 1976) cited on (Nelson Maina Waw eru, 2010). The principal/ agent relationship can exist throughout any organization and usually starts from the shareholder director nd ends with the supervisor-shop floor worker. In an organization context, which involves uncertainty and asymmetric information, the agent's actions may not always be directed to the best interests of the principal.Agents' pursuit of their self interest instead of those of the principal is what is called the agency problem densen and Meckling, 1976) cited on (Nelson Maina Waweru, 2010) to counter this behavior, the principal may monitor the agents' performance through an accounting information system. The owner can also limit such aberrant behavior by incurring auditing, ccounting and monitoring costs and by establishing, also at a cost, an appropriate incentive scheme densen and Meckling, 1976). ited on (Nelson Maina Waweru, 2010) Agency theory is based on several assumptions: Individuals are assumed to be rational and to have unlimited computational ability. They can anticipate and assess the probability of all possible future contingencies. The contracts are assumed to be costless and accurately enforceable by courts. The contracts are expected to be comprehensive and complete in the sense that for each verifiable event, they specify the actions to be taken by the contracting parties. However, this assumption may not hold in most developing countries where Judicial systems still lack the necessary resources to act efficiently.Both principals and agents are motivated solely by self- interest. The agent is assumed to have private information to which the principal cannot gain access without cost. The agent is usually assumed to be work averse and risk adverse (Batman, 1990: 343) cited on (Nelson Maina Waweru, 2010). Furthermore, agency theory concentrates on problems encountered by the owner when the manager relies on asymmetric information to cheat and shrink (Mackintosh, 1994). Asymmetric information is not a one-way street a s is assumed by agency theory.Owners would also have access to private information, which they would use in negotiating contracts. However, according to Baiman(1990), the above criticisms are less compelling if we view the principal-agent model as a frame work for analyzing issues and highlighting problems which arise and must be considered in applying managerial accounting procedures to real world situations. Consequently, agency theory offers insights into some of the tough issues and difficult problems involved in he design of management accounting systems. . 3 Contingency theory. The contingent control literature is based on the premise that a correct match between contingent factors and a firm's control package will result in desired outcomes. Contingencytheory explains how an appropriate accounting information system can be designed to match the organization structure, technology, strategy and environment of the firm. It suggests that universal applications are inappropriate a nd a framework for analysis is developed to suggest alternative performance measures,

Duty of Care Learning Disabilities

Q2. â€Å"Do you feel that the nurses caring for Scott fulfilled the duty of care that was owed him? The NMC: The Code requires nurses and midwifes to treat people as individuals. They must treat them kindly with consideration and respect their dignity. They must act as an advocate for people in their care and provide them with support and information access to health and social care needs. I don’t feel that Scott was treated in this way. According to Scott he was not given enough information regarding his health and treatment when he awoke form his operation. This suggests that he was not treated kindly or with consideration. It also suggest that he was not treated as an individual because he felt that he was refused information because of he has a learning disability. He points out in his letter of complaint that strangers in the bed next to him where given more information about his condition than he was. This is not protecting or respecting the individuals dignity or confidentiality. It also shows that Scott was discriminated against because of his learnig disabilities. The Code: tells us that nurses and midwifes must not discriminate in any way against people in their care. The Code shows us that nurses and midwifes must respect people right to confidentiality, this was shown in Scott’s letter that this was not the case as the people in the beds’ next to him where told more about his condition and treatment than he was. The Code also points out that nurses and midwifes must ensure that people are informed about other services and support and are given access to these. As Scott says he was depressed after his mothers death. Should the nursing staff that had the duty of care over Scott, provided services and support on the information that was given to them on his feeling of grief at the loss of his mother. They did not talk to him about it because they did not know what to say. If the nursing staff did not know how to deal or talk to Scott about this then they have a duty of care to find relative services and support for Scott. It is the nurses and midwifes responsibility through duty of care to protect and promote health and wellbeing of the people in their care. This could have been carried out by providing Scott with grief counceling for instance. As Scott was coming round after his operation he told the nurses of what he remembered. It is the nurses’ in this case according to NMC: The Code, that they ensure the people in their care are listened to and that their concerns and preferences are responded to. Scott felt the response he received with regards to the information he was given after his operation was not enough or what he had wanted. This seems to sugest that Scott was not listened to when he told the nursing staff of what he remembered of before his operation. This also seems to raise the subjest of the responsibility layed out in The Code, a failure to share with people, in a way they can understand and that it is the information they want or need to know about their health. The Code was set out to ensure best practice and to safe guard the health and wellbeing of the people in care of nurses and midwifes. It should ensure that problems are dealt with and that nurses are open and honest. It calls for nurses to explain fully and promptly to the person affected what has happened and the likely effects. In the case where Scott was receiving the taking of blood 3-4 times a day. He felt he was refused information as to why so much blood was being taken or why. He also describes that he was hungry and refused food but was not given a reason why. This would suggest that Scott was not asked for consent. For consent to be gained it is important that nurses and midwifes must up hold the rights of the people in their care and they are fully involved in decisions of their care. In order to make dicisions we must have information available to us in order to make that decision. As Scott was not given any information as to why regular blood samples where taken then how can he make an informed decision about his care. This would suggest a breach in gaining consent for those responsible for Scott’s care prior to treatment. The Code also call that nurses and midwifes must be aware of legislation regarding mental capacity. People who lack mental capacity remain at the centre of the decision making and are fully safeguarded against harm. If the nursing staff felt that Scott lacked mental capacity it is their responsibility to make arrangements to meet his communicaton needs and to recognise and respect the contribution he could have made to his own care and well being.

buy custom Business Legal Issues essay

buy custom Business Legal Issues essay In any kind of business engagement, the legal structure plays a very significant role in determining its success. This is more typical of the restaurant business outlet in this context. The legal structure of the restaurant business is of utmost importance, as far as it touches on various aspects (Starting a Business 1-5). What concerns a sole proprietorship restaurant, the legal structure would be different from that case, when the business is a large corporation or a partnership. Each legal structure has its own advantages and disadvantages. Therefore, it is a very prudent idea for a business to develop a plan for that kind of the legal structure, which serves the aims and objectives of getting engaged in this business. There are the following aspects of a legal structure: capital, business continuity, liability, management control, regulations of the government and taxes imposed on income. The realization of them is an important step to an actionable choice of the structure approp riate for the business. It is always advisable to consult an attorney before making this decision. This business engagement has a sole-proprietorship structure. It involves the investment of a small amount of capital. Being an owner, an individual retains full control and management of every decision that is to be made. It will not be a wise idea for this restaurant business to get engaged in large legal structures, such as a partnership with large corporations. This is because the vision and mission of the business outlet may die out and end up without gaining profit. The power to raise the initial capital in this or that kind of business is limited entirely both by the resources of finance and the creditworthiness of the owner of business. It is good for the owner to be ultimately liable for every action and business debts. Taking full responsibility helps to solve the issues at hand soberly. Involving many partners can make some people shy away from these liabilities and, as a result, cease all business operations. These definitions and clarifications are important as they affect the ultimate outlook of the legal structure of the restaurant business. Thats why, this restaurant business is to be recognized by the federal government by means of registration, notwithstanding the size of the operation. This ensures that the business runs without interruptions on the part of the central government (Starting a Business 1-5). Customers need a reliable supply source for their needs and supplies. When the business is closed down because of a lack of the required legal documents, customers may find other places to get their goods. This has a very big impact on the success of business. Many customers may look at the business as being unreliable to offer what they want. Therefore, it is imperative that plans are to be made to get a legal license that guarantees business operation. Permits and licenses are grants given by the federal or local government to people, partnerships or corporations to carry out specific activities. It involves payment of a non-refundable feebeing a proof of certification on the basis of examination. Therefore, a person is required to carry out research into applicable local and state laws. Thus, the establishment of the restaurant business requires the use of legal professional services. The use of legal professional services is very important for the restaurant business to kick start without experiencing any challenges. It is also of great importance to make use of these services as they give the business a go ahead and again will be required at times when the business expands its operations (Starting a Restaurant 3-6). Seeking the intervention of a professional lawyer can provide expertise and knowledge in the areas that could be limited to the business owner. The professional lawyer can round out operation procedures for the business to operate in the most efficient manner. Thus, it is important to consult the lawyer in order to start up the business. Lawyers are professionals that are highly trained dealing with a wide scope of business and personal legal matters. The company should deal with a lawyer specializing in business matters and this will guarantee an effective service and a right advice for the business. Most transactions in business have legal implications. Therefore, it is important to contact a lawyer who can be treated as a trusted and a dependable business advisor. When looking for a lawyer, it is important to consult friends, family and business associates for references of law firms that can be used as credible sources. There have been a lot of fraudulent activities during the registration of business. Therefore, this process ought to be very carefully thought out. Prior to meeting the lawyer, it is important to be prepared with the explanations concerning specific legal requirements for the business and to enquire the cost of these services. It is also advisable to contact several sources to ascertain these courts (Starting a Business 1-5). After selecting the structure of the business and performing necessary instructions for the registration process, the services of a professional accountant are also needed. Consultations of professional accountants also meet legal requirements. Their advice is important for matters concerning tax implications of the chosen restaurant business structure. It is important for the restaurant business to be tax compliant. Any operations that do not meet the legal tax implications are under a threat of closure and fine imposed on the top of that. Another factor meeting legal requirements would be based on whether the premises will be leased or not. The business, which uses leased premises rather than own buildings, is to go through a legal process. Leases constitute one of the biggest expenses and normally represent a lasting commitment. As such, the signed lease agreement is a very significant legal requirement. Leases can be different depending on their content. They can be a mere one-page agreement or a long complex document. This is normally determined by the space that is going to be leased. The realtor assists in comprehending the basic terms and the costt of a lease. However, it is advisable to consult a lawyer to describe the legal implications prior to signing the document (Starting a Restaurant 3-6). If the initial establishment of the restaurant business would require buying of an existing business, legal procedures are to be followed. In case there is an acquisition of assets of an existing company, the transactions taking place are to be certified as a part of the legal requirement. It is required by the law to sign a buy/sell agreement by the parties involved in the transaction. Consulting an accountant at this level is also very important when purchasing assets conversant with various tax implications. In case the restaurant business takes over the operations of existing hotel premises, it is important for an entrepreneur to be protected from the breach of law or contract. Following the advice of a competent lawyer, valid contracts are to be reviewed after the buy-in need. This is be very important in order to save the business from future losses in case there is a lack of any of these caused by the legal authority of the town. A restaurant is a very sensitive area of operation that requires careful procedures and processes used before the onset of operations. Therefore, it is required by the law to comply with the occupational, health and safety policy concerning the welfare of employees and even to ensure the health safety of esteemed customers. Workers must be provided with the correct personal protective equipment required by the law. Hygiene is a very important aspect and, thus, the restaurant business must meet minimum legal requirements. Generally, the occupational health and safety committee should be involved both in running business operations and meeting legal requirements (Starting a Restaurant 1-6). For the hotel and hospitality industry, it is a legal requirement for any hired employee to go through a medical examination. The medical examination must be conducted by a recognized health institution. They are normally carried out at least once in a given time period predetermined by legal requirements of the government. All employees should also been trained health and safety measures. Health measures are very important for running the restaurant business and, therefore, must be taken very seriously. It is one of the significant legal requirements, without which the business cannot operate. The running of a restaurant business often involves a lot of physical risks and hazards. The requirements of the law advocate for measures to be taken as precautionary steps to counteract the onset of any hazard within premises. There could be accidental fires and, thus, the management should install fire fighting equipment where necessary. Finally, the management should have a proper environmental management system. This will call for the establishment of proper waste disposal and the treatment of any effluent material from the business (Sullivan 35-62). The law requires the environment to be protected and the breach of this would interfere with normal business procedures. Buy custom Business Legal Issues essay

Hernandez Surname Meaning and Origin - About Genealogy

Hernandez Surname Meaning and Origin - About Genealogy Hernndez is a patronymic surname meaning  son of Hernando, or son of Fernando, the Spanish form of the Old German name Ferdinand, meaning bold voyager, from the elements  farà °, meaning journey and nanà °/nanth, meaning courage or daring. Hernandez is the 15th most common surname in the United States  and the 5th most common Hispanic surname. Surname Origin:  Spanish, Portuguese Alternate Surname Spellings:  HERNANDES Famous People with the Surname HERNANDEZ David Hernandez - American Idol contestant, seasonJay Hernandez - American actorAaron Hernandez- former NFL football player; convicted of first-degree murderOrlando Hernndez - MLB baseball playerJose Hernandez - former NASA astronautAileen Hernandez - feminist civil rights activist Where Do People With the HERNANDEZ Surname Live? The surname distribution data at  Forebears  ranks Hernandez as the 85th most common surname in the world, identifying it as most prevalent in Mexico and with the highest density in Nicaragua. Hernandez is the most common surname in Mexico, where one in every forty-seven people bears the name. It also ranks 1st in El Salvador; 4th in Venezuela, Guatemala, Cuba, and Honduras; and 5th in Nicaragua. Within Europe, Hernandez is most frequently found in Spain, according to  WorldNames PublicProfiler, especially in the Canary Islands, followed by the regions of Murcia, Castile, and Leà ³n, Extremadura, and Madrid. Genealogy Resources for the Surname HERNANDEZ 100 Common Hispanic Surnames Their MeaningsGarcia, Martinez, Rodriguez, Lopez, Hernandez... Are you one of the millions of people sporting one of these top 100 common Hispanic last names? How to Research Hispanic HeritageLearn how to get started researching  your Hispanic ancestors, including the basics of family tree research and country-specific organizations, genealogical records, and resources for Spain, Latin America, Mexico, Brazil, the Caribbean, and other Spanish speaking countries. Hernandez Family Crest - Its Not What You ThinkContrary to what you may hear, there is no such thing as a Hernandez family crest or coat of arms for the Hernandez surname.  Coats of arms are granted to individuals, not families, and may rightfully be used only by the uninterrupted male-line descendants of the person to whom the coat of arms was originally granted.   Hernandez DNA Family ProjectDNA is being used to help researchers from common or related Hernandez families work together to find their common heritage. Hernandez Family Genealogy ForumSearch this popular genealogy forum for the Hernandez surname to find others who might be researching your ancestors, or post your own Hernandez query. FamilySearch - HERNANDEZ GenealogyAccess over 11 million free historical records and lineage-linked family trees posted for the Hernandez surname and its variations on this free genealogy website hosted by the Church of Jesus Christ of Latter-day Saints. GeneaNet - Hernandez RecordsGeneaNet includes archival records, family trees, and other resources for individuals with the Hernandez surname, with a concentration on records and families from France, Spain, and other European countries. HERNANDEZ Surname Family Mailing ListsThis free mailing list for researchers of the Hernandez surname and its variations includes subscription details and a searchable archives of past messages. DistantCousin.com - HERNANDEZ Genealogy Family HistoryExplore free databases and genealogy links for the last name Hernandez. The Hernandez Genealogy and Family Tree PageBrowse family trees and links to genealogical and historical records for individuals with the last name Hernandez from the website of Genealogy Today.- References: Surname Meanings Origins Cottle, Basil.  Penguin Dictionary of Surnames. Baltimore, MD: Penguin Books, 1967.Dorward, David.  Scottish Surnames. Collins Celtic (Pocket edition), 1998.Fucilla, Joseph.  Our Italian Surnames. Genealogical Publishing Company, 2003.Hanks, Patrick and Flavia Hodges.  A Dictionary of Surnames. Oxford University Press, 1989.Hanks, Patrick.  Dictionary of American Family Names. Oxford University Press, 2003.Reaney, P.H.  A Dictionary of English Surnames. Oxford University Press, 1997.Smith, Elsdon C.  American Surnames. Genealogical Publishing Company, 1997.

Real Estate and Property Management Company report. Maxima Real Estate Essay

Real Estate and Property Management Company report. Maxima Real Estate Development Company - Essay Example However, the name was derived from the term maximum meaning that it would be a company with the ability to perform the best in the effort to elevate and facelift the states of any property to be developed. The report is objectively aimed at providing a summary and a guideline on the property expansion project in the Great Manchester Area. The report is composed of a research survey conducted within a period of 3 weeks to identify a potential opportunity that would generate income within the Great Manchester area (Harris, 2005, p. 18). Since UK is best known for sports especially football availability of vast potential in the field of sports. The best option obtained during the research study settled on a conclusive count for building an international sports academy, which would host a considerable number of sporting activities, which are not limited to athletics, triathlon, football, baseball, volleyball, tennis, rugby and hockey (Reuvid, 2009, p. 42). The decision to settle on devel oping a football academy was considered as the best option because, Maxima Real Estate Development Company is a large multinational company, with organized leadership that is capable of constructing any kind of building. Our representatives and technical teams are also richly talented in myriad areas of expertise that would influence and facilitate the construction process with minimum supervision within a given timeline (Victoria, & Louise, 2004, p. 24). Bottom of Form The company is objectively designed to collaborate with both managers and residence in order to develop properties to the satisfaction of both managers and customers. However, to enhance better outcome, the company plans to employ casual workers from the locality. This will help the local residents benefit from the construction sites, it is one of the strategies aimed at creating more jobs opportunities for the benefit of the global community in any country where the real estate development company wins a constructio n tender (Banfield, 2005, p. 33). The property strategy for a corporate organization Maxima Real Estate Development Company augmented essential acquaintance in project and property development in accordance with the corporate social responsibility (CSR). This is aimed at distinctively creating a difference from our estate development company and the other companies that trade in the same area of expertise and professionalism. This enables corporate organizations to consider and award our company construction and estate management tenders due to adequate and convincing research outcomes (Barry, & Nick, 2010, p. 63). Our objective is aimed at determining and building the best action plan that would enable the company to move forward both internally and externally. With vast expertise and professionalism, our constructors and practitioners are capable of building discreet foundations in management, which are not limited to reputation/ image management, issues management, property brand , crisis and equity management (Bradstreet, & Dun, 2011, p.40). Through developing community relational and philanthropic strategies, the company would be able to avoid the stigma in relation to real estate development business to drive profits. The organization is mandated to achieving its mission and vision through value addition to the corporation of estate development within the country franchising its continuation (Reuvid, 2009, p. 49). However, the organizational interest would no longer be at odds with common good and mutual interest as the company is objectively determined to work for government, faith based and nongovernmental organizations. Our

Customer Experience Essay Example | Topics and Well Written Essays - 3000 words

Customer Experience - Essay Example a new banking outlet, particularly in an overseas location, it is imperative for the banking institution adequately prepares for the groundbreaking exercise and positioning that will facilitate sustainability. Some of the intricate issues that determine the success of a newly opened branch in the banking sector are generally related to the first impression created regarding customer experience. Customer experience can be memorable for either good or bad reasons. How suitable and pleasant an experience gets to the newcomers is usually dependent on the trend set from the beginning. It follows that the remainder of the experience in a new market is defined in the initial stages of market positioning and establishment. Aware of these facts, Cooperative Bank and Smile UK Limited will require the detail of the following study regarding the new market in Tanzania for the creation of an appropriate customer. According to Avaya (2008, P1), both local and international banking institutions find a huge challenge to balance their strategy mix and technological capacity to facilitate sustainable customer relationships. According to the revelations of the group, today’s customer experience has changed a lot due to a number of factors. One of the most important factors that have necessitated a different approach to handling of customer experience is the easy availability of information that has impacted on customer expectations. In view of the new market in Tanzania, this study reveals some of the most important information that the management of Cooperative Bank and Smile will need to handle the changed customer experience issues in Tanzania. Comparing the banking sector in the UK to that in Tanzania, there are fundamental differences in the economic settings of the two countries. While the UK is an industrialized economy, Tanzania is a developing country, where profound differences in operations will be experienced. Performance in the developed economy presents quite