Gay Olympics Essay Example For Students

Gay Olympics Essay I had consistently appreciated the mid year Olympics and the manner in which the competitors endeavor to be their best, yet subsequent to watching the winter Olympics I couldnt help however ask, are these truly sports. I have almost certainly that the races are sport. There is a positive result and no disagreement about who won. At that point you have these different games like figure skating and ice moving. By one way or another I can't take any perspective that would bolster these two as sports. First you have figure skating that requires readiness, continuance, endurance, and coordination yet the champ is absolutely founded on the assessment of another. How is that a game? At that point you have ice moving normal ice moving! Through all the rejects that couldnt make the figure skating crew, lower desires, and you comprehend what, simply call them ice pixies. That is truly what it is. They should play Fantasia again and again then appointed authority how well the various creatures endeavor their aerials. In the wake of viewing the Apolo Ohno get ripped off in the speed skating, I was blessed to receive the magnificent universe of unstable toeing on ice. What sort of progress was that?Then you have twisting, an occasion that could just have originated from the British Isles home of haggis, minced meat pie, and other culinary joys. How does a game like this even begin? Twisting is a mix of mix board and clearing. This is another expansion to the Olympics, one that could have been managed without. Back-and-forth used to be on the program, why didnt they keep that in any event it has a distinct outcome.If you havent saw at this point, I have finished each section with an inquiry since I truly have one inquiry at the forefront of my thoughts, are the winter Olympics equipped towards ladies. I would trust that no man alive is sitting at home fully expecting the ice artists next astounding move. During features of figure skating and ice moving, I look in the crowd in awe of what number of glad dads there are in the crowd. I state fathers since that is the main person I could excuse for really placing any enthusiasm into these games. This is a shallow view on sports yet I have consistently felt that sports ought to be dictated by a distinct result, not anothers sentiment. In baseball, b-ball, volleyball, and tennis there is a score to decide the result. In hustling, regardless of whether it is running or vehicles, there is a clock to decide the result. Possibly Im simply taking a conventional view. Possibly the Super bowl ought to be decided one year from now. Ok truly, I can see it now, I dont know John, the Rams disobediently would be advised to shape and simply take a gander at their outfits! I will need to give them a ten. Possibly not. Words/Pages : 474/24

Dont Drink and Drive :: Legal Issues, Social Issues, Informative

Theme: Don’t Drink and Drive Explicit Purpose: To convince my crowd that activity is expected to manage the issue brought about by motorists’ who drive under the influence. Universally useful: Solving the issues brought about by driving under the influence will require activity by companions, family, and law implementation. Proposition Statement: Drinking and driving not just imperil your life, it jeopardizes the lives of the blameless casualties whose way you cross. Presentation: While staring at the TV one night, an uncommon news report went ahead. There was a horrible mishap in Marshal County including an alcoholic driver. Six kids were murdered in the accident, a man driving a blue car had hit head-on with a smaller than usual van, conveying six youngsters and their grandma. All the kids were articulated dead at the scene, the grandma and the man driving the car were the main survivors. Body: A.     Don’t drive under the influence, time frame. 1.     The burial grounds are brimming with individuals who thought they were â€Å"Ok to drive† along with the blameless casualties whose ways they crossed. 2.     Support law implementation. 3.     Don’t whine that an official gave your child a MIP, DUI, or DWI†¦ say thanks to them. Changes: Now that we’ve perceived how driving drunk are not kidding issues for motorists’ what's more, their networks, let’s see a few causes. B.     â€Å"It causes the passings of more than 16,000 individuals in America consistently, a normal of 44 every day, one each 33 minutes.† End: â€Å"Drinking and driving and liquor misuse are killing thousands of youngsters every year. On the off chance that you basically harm or murder somebody in the wake of making

The OppLoans Editorial Policy

The OppLoans Editorial Policy The OppLoans Editorial Policy The OppLoans Editorial PolicyChances are money isn’t your favorite subject. And with stats like these, it’s easy to see why.78% of Americans workers live paycheck to paycheck.80% of Americans carry debt.60% of American households experienced a financial shock (a car repair, a medical emergency, a reduction in pay or hours at work, etc.) in the past year that caused financial instability and increased debt.And on top of all that, nearly two thirds of Americans can’t pass a basic financial literacy test.If these numbers (or the balance in your checking account) makes you nervous, then you would probably benefit from authoritative, easy-to-understand financial information and how-to’s that can help you navigate your financial life. Right?We get it.That’s why the OppLoans editorial staff works diligently to provide you with accurate, accessible and informative content to help you make the right financial decisions for you and your family.In order to do that, our writing staff a dheres to a strict editorial policy that values quality and accuracy above all else. You won’t find spammy or salesy “articles” or links to sites trying to loop you into scams or schemes (that would be a conflict of interestand were not interested in that!).We’ve staffed our editorial board and content team with professional journalists, researchers and copywriters with accreditations like PhDs and Masters Degrees, and deep writing experience both inside and outside of personal finance.Additionally, we always seek to supplement our research, content and perspectives with those of respected experts from the fields of personal finance, credit, lending and more.All editorial decisions rest with our board or editor-in-chief.Below, you’ll find our editorial process and policies on original content and original research. You can also check out our staff writer profiles. And finally, if you have any questions or comments, please reach out to us at Editors@OppLoans.com.Thank you f or reading! We hope you find it helpful.Kelly ZimmermanMS NorthwesternEditor-in-ChiefProcessYour money is important. You deserve important intellectual content and published articles   that you can trust have been vetted through a rigorous peer review process.We produce original work in the form of blog posts, ebooks, infographics and original research reports.Very frequently, we cite personal finance subject matter experts, in addition to our staff members. In such cases, we seek to use the highest quality experts. We don’t participate in any affiliate relationships with our contributors. This decision by our editorial board supports our mission to provide high-quality, usable information, not try to sell you something.Many of our posts are authored or edited collaboratively. Unless a post is authored by the editorial board, we will identify the corresponding author or coauthors of the final version of a post.Occasionally, we will choose to update a post and bump it the top of ou r blog. We’ll note when a piece is refreshed.Original ResearchFrequently, OppLoans publishes original research and original articles to present insightful and illuminating picture of personal finance in America today.When we produce original data, we follow a rigorous process involving the full editorial board and peer reviewers to evaluate the data, the methodology, interpretation of the data, analysis, the reference list and final design of the work.We always provide detail on our sources and methodology.Letters to the EditorWant to speak with us? Ask a question? Comment on an article? Great! We want to hear from you. Reach out to us at editors@OppLoans.com.About Us    OppLoans is ranked an Inc. 500 company for four straight years, as well as the fourth fastest-growing Chicagoland company by Crain’s Business Chicago. OppLoans maintains an A+ rating from the BBB. For more information, please visit OppLoans.com.

Wilfred Owen - 1727 Words

Wilfred Owen Essay Theme: The way weaponry has been portrayed. Throughout literature poets have used various literary devices in order to convey their message to the audience. Wilfred Owen has cleverly personified weaponry in the context of war and has woven it in his poems. This in turn accentuates the message he is trying to convey-- the paradox of War. The use of this tool is most prominent in three of his poems, The Last Laugh, Arms and The Boy and Anthem for Doomed Youth. In these poems he depicts weapons as sinister, flesh-hungry savages whose only purpose is to kill. In Anthem for Doomed Youth Wilfred Owen writes and elegiac sonnet moaning the loss of innocent life. Like his other poems to one too is†¦show more content†¦The title itself seems like an oxymoron because children are usually not associated with weapons. The poem begins with a calm suggestion of letting the boy try the bayonet blade and see how ‘cold the steel is’ The bayonet itself is personified as a creature with a predatory n ature, ‘it’s keen with hunger of blood’ its appetite is further described as ‘famishing for flesh’ this use of alliteration of fricative sounds embellishes the rapacious nature of the weapon, it is described as being ‘blue with all malice, like a madman’s flash’ this simile conveys the cruelty and evil that is associated with this weapon. By using explosive sounds and the use of adjectives such as cold increase the sinister effect of the weapon. The second stanza similarly begins with a tender gesture asking the young boy to ‘stroke these blind blunt bullet leads’ the use of consonance adds to making the bullets seem less deadly than they are words such as ‘ long to nuzzle’ portray warmth but ironically the euphuism, ‘in the hearts of lads’ stands for the death of young children. Cartridges are described as having fine zinc teeth, their sharpness is compared to ‘the sharpness of grief a nd death’ in saying ‘give him’ these weapons of destruction the poet is juxtaposing innocence with experience and death. Owen does so in a manner that seems innocuous asking the boy to play with these objects of death and destruction. The third stanza ‘hisShow MoreRelatedWilfred Life Of Wilfred Owen914 Words   |  4 PagesWilfred Owen Poetry Wilfred Edward Salter Owen was an English poet and soldier, whose renowned compositions were distinguished in their delivery of a tenacious condemnation of the First World War. Born, 18 March 1893 in Oswestry, Shropshire, Owen commenced his poetic endeavours through his adolescence, and after having completed his schooling, soon became a teaching assistant and aspired for vocational pursuits. However, these were soon disparaged with the eminence of the Fist World War, and inRead MoreEssay about Wilfred Owen Speech891 Words   |  4 Pages both written by Wilfred Owen. I would choose these two poems to be in an anthology because I found the poems to be very dramatic and extremely detailed. Owen intends to shock us by demonstrating what a soldier might expect in a situation between life and death. He is not afraid to show his own feelings. Wilfred Owen is an anti-war poet and expresses his ideas and feelings through various themes and poetic devices which I will be discussing througho ut this speech. Wilfred Owens’ themes portray hisRead MoreWilfred Owen s Life And Work1207 Words   |  5 PagesWilfred Owen born in Oswestry, raised in Birkenhead and Shrewsbury. In 1913 Owen broke from the Roam Catholic Church and went to teach English in France. Owen always had the determination to become a poet. While teaching in France, he worked on the rhyming patterns which became the prominent characteristics of his poetry. In 1915 Owen enlisted in the British Army. His first experiences in January-May 1917 of active service was as an officer at the Battle of the Somme. Battle of Somme, led to hisRead MoreA Comparison of Wilfred Owen and Siegfried Sassoons War Poetry1665 Words   |  7 PagesA Comparison of Wilfred Owen and Siegfried Sassoons War Poetry Lieutenant Wilfred Edward Salter Owen M.C. of the second Battalion Manchester Regiment, was born March 18th 1893 in Oswestry, Shropshire. He was educated at the Birkenhead Institute and at Shrewsbury Technical school. Wilfred Owen was the eldest of four children and the son of a railway official. He was of welsh ancestry and was particularly close to his mother whose evangelical Christianity greatly influencedRead MoreSimilarities Between Rupert Brooke, Siegfried Sassoon, And Wilfred Owen1531 Words   |  7 PagesPoetry How it changed during the war Abby Schaubroeck Honors World Cultures Period 3 Ms. Beck 19 May 2017 Over the course of the war the perspective of literature, in specifically poetry, changed. Rupert Brooke, Siegfried Sassoon, and Wilfred Owen all share one common bond: these men were war poets. According to the Oxford Dictionary, the term â€Å"war poet† means â€Å"a poet writing at the time of and on the subject of war, especially one on military service during the First World War.† These poetsRead More The War Poems of Wilfred Owen - Contradicting the Classical Ideas of Heroism and Romanticism3263 Words   |  14 PagesPoems by Wilfred Owen   Ã‚  Ã‚  Ã‚  Ã‚  Owen displays the reality of war, atypically shown in 20th century literature. By divulging the secrecies and terrors of brutal warfare, he exposes the superficiality of valor and false heroism; through his vivid writing, he opens the eyelids of his readers and discloses, â€Å"the old lie (Owen, Dulce et Decorum est, 25). Owen breaks idealism, replacing it with illness, physical injuries, exhaustion, fatigue and personal hells. Contrasting the Hemingway code hero, Owen displaysRead MoreHarper Lee, The Sentry By Wilfred Owen, And Good Guys Dead By Ernest Hemingway Essay3751 Words   |  16 Pagesbeen formed to answer questions and form relationships between authors and the reason(s) or any influence(s) as to why the following authors have developed their work: Harper Lee, Wilfred Owens, Ernest Hemingway. I decided to investigate the following texts: To Kill a Mockingbird by Harper Lee, The Sentry by Wilfred Owen, To Good Guys Dead by Ernest Hemingway. If the aim is to find out whether early life experiences of these authors or the time setting when they grew up in promoted or influenced theRead MoreWilfred Owen1266 Words   |  6 PagesWhat is Wilfred Owen’s attitude towards WW1 and how is this shown through his poetry? Wilfred Owen was a soldier during world war one. Many of his poems were published posthumously, and now well renowned. His poems were also heavily influenced by his good friend and fellow soldier Siegfried Sassoon. Wilfred Owen was tragically killed one week before the end of the war. During the war Wilfred Owen had strong feelings towards the use of propaganda and war in general, this was due to the horrors heRead MoreWilfred Owen1783 Words   |  8 Pagesher– presumably she is with a‘ strong man’ who is‘ whole’. In‘ The Send Off’ and‘ Anthem for Doomed Youth’ the prayers and flowers for the soldiers are mocked– useless offerings to men who are being sent as sacrifices. In‘ Apologia pro Poemate Meo’ Owen again adopts a harsh tone to those at home -‘ You shall not come to think them well content/ By any jest of mine . . . They are worth your tears / You are not worth their merriment’. Much a nger is directed towards those ignorant of the full implicationsRead More To compare the ways in which these poems display the horrors of war.1616 Words   |  7 Pagespoems, The Soldier, by Rupert Brooke, Dulce et Decorum Est, and Anthem for Doomed Youth, both written by Wilfred Owen. Compare how these poems show the horrors of World War 1. To compare the ways in which these poems display the horrors of war. I have selected three poems, The Soldier, by Rupert Brooke, Dulce et Decorum Est, and Anthem for Doomed Youth, both written by Wilfred Owen. I chose Anthem for Doomed Youth and Dulce et Decorum Est because they are very similar and show the

Latin Verbs - Deponents

Deponent verbs are active in meaning and passive in form.This means that if you see a deponent like conor, you must translate it as an active verb; here: I try. In the dictionary, you will see the verb for to try listed as conor, -ari, -atus sum tryConor is the present passive first person singular indicative, but because the verb is deponent, it is translated as if it were active.Conari is the present passive infinitive. Because of the a. you can tell this is a first conjugation verb. Conari is translated as if it were an active infinitive: to try.The third entry in a non-deponent verb is the third principal part, which gives you the perfect active stem. If the verb were laudo, you would seeRemove the i from laud avi and you have the perfect stem. There is none in the case of conor, because in deponent verbs, the third principal part is skipped.laudo, -are, -avi, - atus praiseConatus sum is the perfect passive participle plus the first person of the verb for to be. In a non-deponent verb, this form would give you the perfect passive, but here the form gives you the perfect active: I tried. In a non-deponent verb, the sum would not be added. Except where the forms are missing, deponent verbs are con jugated just as other verbs in their conjugations. Latin Grammar Tips Latin Supine Latin Verb EndingsLatin ImperativesLatin InfinitivesLatin Verbs - Person and NumberLatin Words - Where Do You Add on Endings?Passive Periphrastic

Everglades Research Paper Free Essays

The Florida Everglades is the state’s most highly visited park in the state. The Everglades is also home to thousands of animals, reptiles, and plants. Many tourist travels just to get a glimpse of the many exotic reptiles. We will write a custom essay sample on Everglades Research Paper or any similar topic only for you Order Now Although, the Everglades is very beautiful it’s also one of the most endangered parks in the state. The park is endangered from humans and land developments. The state has laws imposed to protect the everglades. In order for people to save and protect the Everglades there are things we have to do on part. Throughout this essay I will go into depth about the different species, human threats, and what we can do to protect one of our states natural wonders. The Florida Everglades formed from the Kissimmee River and Lake Okeechobee, this mass body of swamp lands stretch’s over 11,000 square feet. (U. S Department of, 2011). The Everglades has imbedded itself into our ecosystem, which has formed biological structure for the southern half of the state. Many, of the species depend the on the biological structure that the Everglades provides to the land. Many mammals such as the Florida Panther only found in the state and is classified as endangered species calls the Everglades home. Florida Panther depends on the warm weather and vast land to survive. The Florida Panther continues to be an endangered species because it has been hunted by tourist. Many, other mammals, such as deer’s, rabbits, and fox’s all depend on the biological structure found within the Everglades. The White Tail Deer, one of the most beautiful deer’s and highly favored in classic fairy tales such as Bambe. The White Tail Deer are commonly found in other parts of the world but In Florida the White Tailed Deer is particular smaller than the others found in the country. They are particularly smaller because they don’t have all the extra layers of fat, which other deer’s living in other parts of the country need to protect them from harsh winters. The White Tailed Deer depends on the biological structure for food; the deer’s feed on the saw grass found within the Everglades. The Marsh Rabbit is also found within the Everglades, is the most dominant member of the rabbit family found in Florida. The Marsh Rabbit depends on the biological structure for a couple of reasons. The rabbits depend on the wet marshes and pinelands, over the years they have adapted to the biological structure. The Marsh Rabbits are unlike many other rabbits, since they have adapted so well they have become great swimmers. Many tourists have claimed to see the Marsh Rabbit swimming within the marsh lands. Another, animal that has grown to the divine biological structure of the Everglades is the Gray Fox. The Gray Fox builds their home within the marsh lands, a den semi under the ground. The Gray Fox also is the only fox that can climb trees, this asset puts it above the other fox’s because it gives them a unique hunting ability. The Everglades are filled with hundreds of different mammals but the Everglades is also home to many different reptiles, tourist flock to the Everglades in hopes of catching a glimpse of the American Crocodile. The American Crocodile is one of the most well known reptiles hidden within the depths of the Everglades vast swamp. The American Crocodile is a predator and can be seen with a protective boarder, the crocodile depends heavenly on the biological structure of the Everglades. The swamp land doesn’t only help them prey on other animals but also keeps the crocodile from being prey. The American Crocodile is a huge reptile but it also is prey to hunters and snakes. Snakes are another reptile that rules the swamp lands of the Everglades. In recent reports Anaconda’s have been reported to be in the Everglades and they prey on all animals. Despite the different reptiles found within the swamp of the Everglades, many birds are commonly found within the Everglades. In the 1800’s John Audubon stated, â€Å"The sky was often darkened by the flocks of numerous birds above. (U. S Department of, 2011). Many birds would flock to the Everglades during the winter to escape harsh winters from up north. The Everglades skies aren’t filled with as many birds anymore due to numerous reasons. One of the saddest reasons that many animals and reptiles are losing their homes is because of humans and land development. The beautiful of the Everglades is simply breathing all the creatures and different plant life is a joyous site to witness. The beauty of the Everglades that past generations has witness isn’t the same that the current generations witness. As the years progress we continue to do more harm to our beloved Everglades. We continue to push our animals to relocate and find new homes because we take away their land for our own personal developments. The population continues to increase and that calls for newer and better developments, more and more of the Everglades is being taking away from plants and animals. This land that is being taken away from the plant and animal species is being turned into communities, shopping plazas, and other new buildings. The Everglades once rumored to be 22,000 square feet has over time become no more than 11,000 square feet. This major drop over years and years is a result of land development. The continuation of taking land away from our animal and plant life in the Everglades can result in horrible consequences. Animals will eventually be forced to find homes somewhere else and we will lose valued plant life. The land development has become a problem within the Everglades and we are destroying a treasured park in our state. As much as we are destroying our land, tourists are bringing even more problems to our Everglades. In the year of 2003 many viewers witness all over the world a snake devour a crocodile. Many, people sat shocked and watched the event reply on national news channels repeatedly and many of these viewed wondered how this could be happening in our Everglades. Since the beginning of time some people have loved to have exotic pets and many times with these exotic pets people don’t understand how to tame the animal. In consequence of not being fully aware of how to tame an animal decide to rid themselves of the animal by dumping them into the wild. The Burmese Python has become a favorite pet among many individuals and many of these individuals don’t understand how to tame the python. Many of this pythons has been found in the Everglades and other animals that don’t belong in the Everglades have been found. Animal dumping is increasing and people are using the Everglades as place to dump unwanted pets. The Burmese Python does not belong in the Everglades because it has an increasingly hungry appetite for other animals and the climate in the Everglades is the perfect climate for pythons. The pythons can survive in the Everglades climate and have many different animals to choose from to devour. Some estimates, there are now 150,000 pythons in the park and there is no doubt that pythons pose a grave threat to the fragile Everglades ecosystem. † (Scholastic Scope 2010) All these issues need to be addressed from the dumping of animals to land developments because we are in many ways destroying one of national treasures. There are many groups around the country and state devoted to helping our national parks. Unfortunately these groups can’t save our Everglades by themselves; they need assistance from community and state government. There are many ways to help protect the Everglades; the easiest form is by sending monetary denotations. Monetary donations help fund different projects and groups committed to saving the Everglades. Another, way for an individual to help save the Everglades is through volunteer work, taking time out of their schedule and help clean up the Everglades. Individuals can also write letter and petition our government to do more for our Everglades. The government has a great influence on people, they can do more to help protect the Everglades. Our Everglades is a national treasure and is beautiful park home to many different animals and plant life. The Everglades provide numerous benefits to our ecosystem. Many animals and plants depend on the Everglades and its habitat as a source of life. We as individuals have to protect that way of life for the animals and plants. In process of protecting the everglades for other species, we are also are helping to protect our ecosystem. The different situations in the Everglades can improve but it will take a full effort from parts. Protecting and providing homes for all the different species in the Everglades is very important and very fundamental to our lives. How to cite Everglades Research Paper, Essay examples

Bank Reconciliation free essay sample

The word â€Å"reconciliation† means to make two sets of amounts correspond with each other (i. e. make them equal to each other) by explaining why the two sets of amounts differ. Bank reconciliation  is the process of matching and comparing figures from accounting records against those presented on a  bank statement. Less any items which have no relation to the bank statement, the balance of the accounting ledger should reconcile (match) to the balance of the bank statement.Bank reconciliation  allows companies or individuals to compare their account records to the banks records of their account balance in order to uncover any possible discrepancies. Since there are timing differences between when data is entered in the banks systems and when data is entered in the individuals system, there is sometimes a normal discrepancy between account balances. The goal of reconciliation  is to determine if the discrepancy is due to error rather than timing. We will write a custom essay sample on Bank Reconciliation or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page A bank reconciliation statement is a statement which indicates on a specific date why there is a difference between the bank account balance in the general ledger and the current account balance on the bank statement. Entries that appear on the bank statement, but are not recorded in the cash receipts journal or cash payments journal, are recorded in the relevant journal. The journals are therefore adjusted by the missing entries. Items recorded in the cash receipts journal or cash payments journal, but not appearing on the bank statement, are recorded in the bank reconciliation statement. * CAUSES OF DIFFERENCE:Differences between the cash book and the bank statement can arise from: †¢ Timing of the recording of the transactions †¢ Errors made by the business, or by the bank Also we can explain another way that the causes that lead to the disagreement of the balances in the cash book and the Pass book can be classified as follows: * Transactions that usually appear in t he cash book, but not in the pass book. * Transactions that usually appear in the pass book, but not in the cash book. Let us, now discuss in detail the nature of these transactions and show how they cause the difference in the balances of these two books. Transactions that Usually Appear in the Cash Book, but not in the Pass Book: When you compare the cash book entries with their corresponding entries in the pass book, you will find a number of transactions which appear in the cash book but not in the pass book. Such transactions have been discussed below. a) Cheques deposited into bank but not yet collected: When a payment is received by cheque, the firm sends it to the bank for collection and records it immediately on the debit side of the cash book. This increases the bank balance as per cash book. But the bank will not credit the firms account till the cheque is actually collected.So, the balance in the pass book remains unaffected till the proceeds of the cheque are collected and credited. Thus, on a particular date, it is possible that certain cheques which were sent for collection might not have been collected by the bank and so not shown in the pass book. All such cheques pending collection would make the cash book balance different from the pass book balance. For example, the firm sends a cheque of Rs. 2,000 on December 28, to the bank for collection. The cheque is collected on January 6. Now, if the balances as on December 31 are compared, they will be different because the credit of Rs. ,000 will not appear in the pass book by December 31. b) Cheques issued but not yet presented for payment: Whenever a payment is made by cheque, the cash book is immediately credited. Thus, it is possible when the pass book and the cash book are compared upto a particular date, there may be some entries which appear in the pass book but not in the cash book. Such transactions have been discussed below. a) Interest allowed by the bank, if any: The banks normally do not allow any interest on the current account balances. Some banks may however allow nominal interest. When interest is allowed, the bank credits it to the customers account. This increases the balance in the pass book. The firm would pass the corresponding entry in the cash book only when it receives the intimation from the bank or notices it in the pass book. Hence, the cash book balance will be lower till such entry is made. b) Amounts collected by the bank as per the standing instructions: The businessman often issues standing instructions authorizing his banker to collect on his behalf certain amounts due to him, such as interest, dividends, etc. The bank credits the customers account as and when it collects such amounts and sends the necessary intimation to him. The firm will pass the corresponding entry in the cash book when it receives such intimation. Sometimes the intimation may be misplaced and no entry is passed in cash book.Thus, as on the date of reconciliation, the balances as per the cash book will be lower than the balance as per the pass book. c) Direct payments into the bank made by firms customers: Sometimes, a customer may directly deposit an amount into a firms bank account. Firm shall record it in the cash book only when it learns about such deposit. But the pass book would show the entry on the date of deposit itself. If by the date of reconciliation, such entry has not been passed in the cash book, the balance shown by pass book will be higher than the balance as per cash book. ) Bank charges: The banks usually charge their customers for various service provided by them. They may charge for collection of outstation cheques, for making or collecting payments on standing instructions, and so on. The bank debits the customers account for such charges from time to time. However, the firm will know about these charges only when it goes through the pass book. So, on the date of reconciliation the pass book balance may differ from the balance as per cash book. e) Interest on overdraft: When a firm avails of an overdraft facility, the bank charges some interest which it debits to the firms account periodically.This would reduce the balance or add to the overdraft depending upon the nature of balance in the bank. However, the corresponding entry for interest on overdraft would be passed in the cash book only when the pass book is received. So, there may be a disagreement of the two balances on the date of reconciliation. f) Payments made by the bank as per the standing instructions: The businessman issues standing instructions to his banker to make certain payments on his behalf such as insurance premium, rent, etc. When the banker makes such payments, he would immediately debit the customers account. So, the balance in the pass book would get reduced. If the corresponding entries for such payments have not been recorded in the cash book, the balance as per cash book would remain unchanged. g) Discounted cheques/bills receivable dishonored subsequently: Sometimes, when the businessman deposits some outstation cheques and wants payment immediately, he may request the bank to credit his account immediately without waiting for the actual collection. The bank usually obliges him by discounting the cheque. This means the bank deducts certain amount towards interest (called discount) and credits the remaining amount to his account.Subsequently, if for some reason, such a cheque is dishonored, the bank would immediately debit the firms account. But, the firm would pass the entry for the dishonor only when it receives the intimation from the bank. Thus, the balance as per cash book would differ from the balance as per pass book till such entry has been passed. The same thing may happen when a discounted bill receivable is dishonored. h) Errors in the pass book: The bank may also commit errors while recording the transactions in customer’s accounts which may lead to disagreement of the two balances.Examples of such errors are: i) Omitting to record certain transactions in customers account. ii) Recording of a transaction on the wrong side of firms account. iii) Recording of a transaction in the wrong account where the firm has more than one account in the bank. iv) Recording of transactions which belong to some other customer in the firms account. Preparation of Bank Reconciliation Statement: After identifying the causes of difference, the reconciliation may be done in the following two ways: (a) Preparation of bank reconciliation statement without adjusting cash book balance. b) Preparation of bank reconciliation statement after adjusting cash book balance. * (a) Preparation of Bank Reconciliation Statement without adjusting Cash Book Balance: To prepare bank reconciliation statement, under this approach, the balance as per cash book or as per passbook is the starting item. The debit balance as per the cash book means the balance of deposits held at the bank. Such a balance will be a credit balance as per the passbook. Such a balance exists when the deposits made by the firm are more than its withdrawals. It indicates the favourable balance as per cash book or favourable balance as per the passbook . On the other hand, the credit balance as per the cash book indicates bank overdraft . In other words, the excess amount withdrawn over the amount deposited in the bank. It is also known as unfavourable balance as per cash book or unfavourable balance as per passbook. We may have four different situations while preparing the bank reconciliation statement. These are: 1. When debit balance (favourable balance) as per cash book is given and the balance as per passbook is to be ascertained. 2. When credit balance (favourable balance) as per passbook is given and the balance as per cash book is to be ascertained. . When credit balance as per cash book (unfavourable balance/overdraft balance) is given and the balance as per passbook is to ascertained. 4. When debit balance as per passbook (unfavourable balance/overdraft balance) is given and the cash book balance as per is to ascertained. * Dealing with favourable balancesThis does not appear in the debit column of the pass book. iv) In the debit column of the pass book there are two unticked items on October 30:(1) payment of insurance premium by the bank as per standing instructions, Rs. 500, and (2) bank charges debited by the bank, Rs. 30. But there are no corresponding entries on the credit side of the cash book for these two items. Each of the above items appear only in one book i. e. , either in the cash book or in the pass book. As such, these are the items which are responsible for the difference in the balances of the two books as on October 31. 987. * (b) Preparation of bank reconciliation statement after adjusting cash book balance: When we look at the various items that normally cause the difference between the passbook balance and the cash book balance, we find a number of items, which appear only in the passbook. Why not first record such items in the cash book to work out the adjusted balance (also known as amended balance) of the cash book and then prepare the bank reconciliation statement. This shall reduce the number of items responsible for the difference and have the correct figure of balance at bank in the balance sheet.In fact, this is exactly what is done in practice whereby only those items which cause the difference on account of the time gap in recording appear in bank reconciliation statement. These are as (i) cheques issued but not yet presented, (ii) cheques deposited but not yet collected, and (iii) due to an error in the passbook. Step 1. Adjusting the Balance per Bank We will demonstrate the bank reconciliation process in several steps. The first step is to adjust the  balance on the bank statement  to the true, adjusted, or corrected balance.The items necessary for this step are listed in the following schedule: Step 1. |   Balance per  Bank Statement  on Aug. 31, 2010| |   Adjustments:| |   Ã‚  Ã‚  Ã‚  Ã‚  Add:  Deposits in transit| |   Ã‚  Ã‚  Ã‚  Ã‚  Deduct:  Outstanding checks| |   Ã‚  Ã‚  Ã‚  Ã‚  Add or Deduct:  Bank errors| |   Adjusted/Corrected Balance per Bank| Deposits in transit  are amounts already received and recorded by the  company, but are not yet recorded by the  bank. For example, a retail store deposits its cash receipts of August 31 into the banks night depository at 10:00 p. m. on August 31. The bank will process this deposit on the morning of September 1.As of August 31 (the bank statement date) this is a deposit in transit. Because deposits in transit are already included in the companys Cash account, there is no need to adjust the companys records. However, deposits in transit are not yet on the bank statement. Therefore, they need to be listed on the bank reconciliation as  an increase to the balance per bank  in order to report the true amount of cash. * A helpful rule of thumb is put it where it isnt. A deposit in transit is on the companys books, but it isnt on the bank statement.Put it where it isnt: as an  adjustment to the balance on the bank statement. Outstanding checks  are checks that have been written and recorded in the companys Cash account, but have  not  yet cleared the bank account. Checks written during the last few days of the month plus a few older checks are likely to be among the outstanding checks. Because all checks that have been written are immediately recorded in the companys Cash account, there is no need to adjust the companys records for the outstanding checks. However, the outstanding checks have not yet reached the bank and the bank statement.Therefore, outstanding checks are listed on the bank reconciliation as a  decrease in the balance per bank. * Recall the helpful tip put it where it isnt. An outstanding check is on the companys books, but it isnt on the bank statement. Put it where it isnt: as an adjustment to the balance on the bank statement. Bank errors  are mistakes made by the bank. Bank errors could include the bank recording an incorrect amount, entering an amount that does not belong on a companys bank statement, or omitting an amount from a companys bank statement. The company should notify the bank of its errors.

What is Worldview free essay sample

Worldview is the framework of beliefs by which a person views the world around him. (Hindson Caner, 2008) Personally, I see it as how an individual interprets the world and the issues they are face. According to Ken Hemphill, Life Answers, he defines worldview as the unifying perspective from which we organize our thinking about life, death, art, science, faith, learning, work, money, values, and morals. (Weider Gutierrez, 2011) Not necessarily in this order, but this is life in a nutshell. Our life is based on how we response to the things of the world, which we do consciously and subconsciously. Everyone is confronted with worldview; it’s basically our nature, it becomes a defense mechanism that helps to us to make sense of this world. Biblical/Christian Worldview The Question of Origin: Our views lay in the â€Å"Theism† belief which states that â€Å"God exists†. The first five words in the bible states â€Å"In the beginning God created† show the first cause or inception of creation and existent (Gen. We will write a custom essay sample on What is Worldview or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page 1:1). It shows that God is the infinite, eternal, self-existent creator and that he exists outside of his creation. David shared in (Psalm 139: 13-16) how God also created humans in the depth of their mother’s womb. He planned our life and destiny before he even created us. God spoke the world in existence out of nothing (exnihilo). Biblical/Christian worldviews are based on the inspired word of God that was written by God’s ordained men who were guide by the Holy Spirit (2 Peter 1:21). God had a plan for our lives. The Question of Identity: Our identity is in Christ. We were created in His image and likeness. We are His special creation who were set apart and placed above the animals and a little lower than angels (Psalm 8:5). On the basic of His image we could have fellowship with God and share in His love, glory and holiness. We are God’s masterpiece and chosen for His workmanship (Ephesians 2:10). The Question of Meaning/Purpose: Our purpose is to praise God, worship him, to proclaim his greatness, and to accomplish his will. With this we find that God has given us a reason for our existence, a meaning for our existence. We were created by him, according to his desire, and our lives are to be lived for him so that we might accomplish what he has for us to do. If our ultimate goal in life is to bring glory to God then we can do that by being the best at what we do in the various callings of life (1 Cor.10:31). God wants us to know him as stated in John 17:3 and we can do this by having a personal intimate relationship with him so that we can truly glorify and enjoy God forever. The Question of Morality: According to the Bible, God has made us in His image. Therefore, part of that image makes us a moral being and we are able to make moral choices that enable us to know the difference between right a nd wrong. This is based upon the knowledge of God’s laws and commandments which offer the source of morality. God give us revelation and a conscience. Revelation comes from the word of God which is a reflection of His character to His people (2 Tim. 3:16). Conscience is like our alarm clock it warns us when we go against our moral standard. The Bible tells us that God has written his law on our hearts (Rom. 2:15). The Question of Destiny: From the Christian standpoint our destiny is with Jesus through our salvation. The Bible tells us that those who trust in God for their salvation are reconciled with God and set apart from our sinful nature. Christian believe that heaven and hell are the eternal rest place either in the presence or blessings of God in Heaven (Rev.2:1-7) or in a state of separation from God, being punished in Hell (Rev. 20:11-15). (Weider Gutierrez, 2011) The choice is determine by the person as to where their eternal state lies. Part III: My biblical worldview about deciding a future career would be a model to others and would not go against moral standards nor go against God. Also, one of God’s greatest c ommandments is that we love one another. Therefore on a daily basic my prayer would always be that people would see Jesus in me and I would love, encourage, and tell people about the love of Christ and how much He loves them.

Feeding the Planet essays

Feeding the Planet essays in the society of the human race today is neither terrorism nor pollution but the great social inequality between the developed world and the developing world. The people of the developed world enjoy a very relaxed lifestyle, sitting on their comfortable couch, masticating their perfectly seasoned meal while watching images of the developing world flicker on the television screen in front of them. They watch the poor side of the world die from many things such as disease and hunger that may be easily preventable in the developed world. Many people living in North America and western Europe may say that their simply is not enough food to feed everyone on the planet, however they are wrong. A statement that may be more correct is that their simply is not enough money in the developing world to produce and acquire the proper nutrition. This raises a series of questions, one being if the world as come to such a barbaric state that millions of people are forced to starve to death each day because they do not have enough man-created bank notes, how does the human race ever think it will survive the next two-thousand years, and has the human race really evolved since the beginning of time? And if the developed world has incredible wealth, where is it all of it being spent? Experts declare that the United Sates alone has enough money to end poverty worldwide in only a few years and has enough food to provide everyone with a minimally nutritious diet immediately. The problem is not one of resources but of priorities and exactly where and how the money is spent. Foreign aid is not being put into the places it is needed the most. Middle-income nations like Israel and Egypt receive most U.S. aid and only 40% goes to poorer nations. (www.mainstream-media.net) The U.S. spends over $1 billion a day on defence while 1.2 billion people worldwide live on under $1 a day...

Pesticide Research Paper Example | Topics and Well Written Essays - 250 words

Pesticide - Research Paper Example â€Å"Pesticides kill millions of fish each and the damage to other aquatic life is enormous† (Carlile, 2006). Usage of pesticides also harms the ozone layers and is one of the chief causes of global warming as well. Pesticides contain certain types of chemicals, which has the tendency to break over a period of time and this damage the layer causing a long-term effect. Pesticides also have indirect effects. Use of pesticide in one area kills the insects but it also harms plants and animals in that area. â€Å"Pesticides also adversely affect humans† (Carlile, 2006). When the contaminated water is drained into rivers, livings things, if not killed, also confront impact of contamination. When a human consume these contaminated living creatures, the harmful pesticides reach the inner system of human which cause a major health risk issue. According to pesticide selectivity, health and the environment, various studies have been undertaken to show the impact of pesticides on the ecosystem as a whole. Increasing attention has been paid to analyze the effect of pesticides on the environment and the indirect impact in â€Å"food webs and chains† (Carlile,

Development of Harlem as a Cultural and Artistic Center for African Essay

Development of Harlem as a Cultural and Artistic Center for African Americans - Essay Example Harlem Renaissance Harlem Renaissance is a period of unprecedented artistic production by African-Americans (Beaulieu 395). The Harlem Renaissance is a representation of the Negro movement in the 1920s, which gave rise to revolutionized ways in which African-American artists would look at themselves and their work of art. It also represents the ways in which they would express themselves, musically, verbally or artistically. Beaulieu (396) notes that Harlem became a geographical center for the African-Americans who had migrated to the Northern Part of the United States in search of better opportunities than those they had on the south. He also notes that in Harlem the African Americans were able to live comfortably and found better working conditions. The African Americans were also able to obtain good education in schools that were very much superior to the ones in the southern part of the country. As a way of African Americans maintaining their identity, Harlem was nicknamed Ã¢â‚¬Ë œBlack Manhattan’ by one of its founders James Weldon Johnson. It has also been nicknamed by Claude McKay as ‘Negro Metropolis’ (Beaulieu 396). Significant Writers and Artists of Harlem Renaissance Anderson and Stewart (302) assert that there were a number of African American writers and poets of the Harlem Renaissance. ... oups, artistes, dancers, musicians, and performance of Harlem Renaissance include Josephine Baker, Paul Robenson, Florence Mills, Noble Sissle, and Eubie Blake. Locations and Roles of Jazz Venues Such As the Savoy Ballroom and the Cotton Club Savoy Ballroom The Savoy Ballroom in Harlem is located at 596 along Lenox Avenue, in between West140th and 141st Street in New York City USA. It was opened on Match 12th 1926 by Moses Galewski, Charles Galewski and Charles Buchanan a Harlem real estate businessperson who became the Savoy Ballroom business manger. It is situated within the second floor of the building and measures 200 feet long by 50 feet wide (Aberjhani and West 221). The venue is used as a battle of jazz bands and dance. For example in the 1927, the Savoy Ballroom staged a â€Å"Battle of Jazz† featuring King Oliver’s Jazz Dixie syncopates under leadership of Williams, Harlem stompers by Chick Webb among others. The venue has since then remained known for its famo us Jazz dance and performances across the United States of America (Aberjhani and West 221). Cotton Club Cotton club is located in Harlem, along 644 Lenox Avenue, West 142nd and 200 west, 48th street. It is also known as Club Deluxe. It was opened in 1920 as a jazz club (Aberjhani and West 221). The cotton club operates as a jazz performance venue in Harlem. For example, during the club inception in the 1920s it saw prominent jazz musicians, dancers and singers like Louis Armstrong and Ethel Waters, Bill Robinson, Ivie Anderson and Nicholas Brothers perform at the club. It has remained famous for Jazz since then (Aberjhani and West 221). Political and Religious Leaders and Movements that Were Centered In Harlem Beaulieu (396) notes that Harlem Renaissance had two influential political leaders. They

Rewards System in HRM

Rewards System in HRM Chapter 1 The basic idea of HRM is first appear from 1980s; and defined in very simple term as managing people in organization and now in modern society, technological changes and production of product and services demand more than just managing people in an organization (Newell and Scarbrough, 2002). The term Human Resource Management and Human Resource emerged after replacing the term Personnel Management with almost same definition of managing people in an organization; it is a deliberate and consistent approach of managing organizational imperative asset (i.e. people) in order to operate business smoothly and achieve objectives which functions through human resource system including HR strategies, HR policies, HR process, HR practices and HR programs (Armstrong, 2006). HRM systems can be drive through organizational competencies to permit firms and industry to discover and utilize existing and upcoming opportunities (Ulrich and Lake, 1990). Organizational effectiveness, Human Capital manag ement, Knowledge Management, Reward Management, employee relations, Meeting Diverse needs, bringing the gap between rhetoric and reality are the specific aim of human resource management (Armstrong, 2006:8). Consider all human abilities to be either innate or acquired. Every person is born with a particular set of genes, which determines his [sic] innate ability. Attributes of acquired population quality, which are valuable and can be augmented by appropriate investment, will be treated as human capital (Schultz, 1981, p.21 quoted in fitz-enz, 2000, p. xii). Motivation 1.2 Purpose of Study The primary purpose of this research is to analyse the reward system and its impact on employees behaviour in McDonalds. Furthermore, this research will try to evaluate whether reward proper reward system would be the better tools for improving employees performance. This research analysis would be conducted through accessing opinion and interest of employees by distributing well designed questionnaire set. On the basis of this analysis, the research will try to advice the strategies and concepts for achieving employees satisfaction through proper and well designed reward policies in McDonalds. 1.3 Objectives of study The reward management system is an integral part of modern business infrastructure; each and every business is operating through optimum utilization of human resource; therefore, employee satisfaction and reward system are vital factors in order to achieve organizational goal (Armstrong, 2009). The fundamental objective of this research is to examine the relationship between employees performance behavior and reward system with in the organization. Furthermore, the specific objectives of this investigation are as below: To analyze how reward system helps to achieve organizational goal and reduce labor turnover. To investigate why rewards are essential to boost employees performance. To find out what type of reward system are mostly implemented by McDonalds in order to motivate employees. Reward system within an organization have major role in generating total reward based upon organizational values and objectives; It helps to provide memorandum about the importance in term of behavior and outcomes; Well designed reward system support to increase performance culture and positive job relationship as well as psychological contract (Armstrong and Helen, 2004). Furthermore, this study offers information and data to help in other relevant research and study to achieve knowledge and better understanding of downsides. This study targets not only issues on reward system but also add and find out the various alternatives like: non-financial rewards can replace the financial rewards if applied after detailed study of employees interest and needs. This study will try to find out whether or not; quality of service in McDonalds depends upon reward system within organization. This research findings and outcomes might helps to make better understanding between employees satisfaction performance and reward system. It ultimately helps to the new HR managers to design better reward system based upon employees interest and needs. Various kind of rewards, employees expectation, employees satisfaction, employees needs and organizational goals are the key factors of this research. 1.4 Research Questions How reward system helps to achieve organizational goal and reduce labor turnover? Why rewards within an organization are essential to boost employees performance? What types of reward system are mostly implemented by organization in order to motivate employees? 1.5 Assumptions Assumption A A/0: It is assumed that there is relationship between reward system and employee behavior. A/1: It is assumed there is no relationship between reward system and employee behavior. Assumption B B/0: It is assumed that there is relationship between employee satisfaction and employee reward system. B/1: It is assumed that there is no relationship between employee satisfaction and employee reward system. Assumption C C/0: It is assumed that there is relationship between employee satisfaction and quality services. C/1: It is assumed that there is no relationship between employee satisfaction and quality services. 1.6 Research Structure In order to analyse reward system and its impact on employees behaviour, this study will review the existing and current literature under the circumstance of reward and reward theory implemented by various industry in chapter two. This research will also inspect the employee satisfaction in relation with reward provided at McDonalds with the help of primary data collected from employees. For this reason, in the literature review chapter, different theories relating to rewards, issues on rewards and its types will be thoroughly reviewed. The third chapter, Research methodology will address philosophy, approach and methods of research undertaken for this research. It will also explain the sampling, case study, research strategy, data collection tools, source of data and the method for data analysis. The fourth chapter, Data analysis and Presentation will present the results of the study in relation with demographic analysis of the respondents and their satisfaction level in McDonalds r eward system. Various figures and charts will be mentioned in this chapter in order to make simple and detailed report on research. In the fifth chapter, conclusions and recommendations will be made based upon data analysis and Presentation. This researcher will offer recommendation to the company (i.e. McDonalds) with due deliberation to the results of the primary data and the review of the literature. After wards, References and appendices will be included in research paper for better understanding and authenticity of study. Chapter 2 Literature Review Theoretical Framework This chapter highlights on the literature that is available in the topic especially the basic concern and aims of the research is to primarily focus on the relationship between organization goal and its reward system of selected fast-food restaurant. It includes literature regarding theories on the topic and review of the observed evidence of previous studies. As for concern several books, articles, journals, research studies have been reviewed in this subject. The main objectives of the literature review is to find out what research studies have been conducted in ones selected of developing research design. Thus the previous studies cannot be unobserved because they provide the foundation of the present study. 2.2 Conceptual Framework Before getting into the core subject matter of Reward system in profit making organization, it is imperative to be acquainted with the general concept of reward, benefit and other related topics and general profile of organization. To understand it better, the following sections and sub-sections will be examining the conceptual matter of the reward system and give brief introduction of the organization under research. 2.3 The context of Reward management In 1960s and 1970s the main cause behind introduction of incentive schemes was to build path of giving workers wages and salaries at a time of government controls (Bowley et al 1982). Due to lack of proper strategy and policies, some of employers gain reduced cost and even below 50% of increased outcomes; in 1980s and 1990s the concept of paying people was changed where worker were paid for their performance rather than attendance; similarly taxation policy was slightly changed as lower rate in income tax (Marchington and Wilkinson, 2005). Payment system has been drastically changed in Britain over the last twenty years and lots of concepts are emerged in relation to compensation and remuneration which are directly in control of management; similarly, in USA, a new concept of payment has emerged under the rubric of the New Pay. This new pattern has great influence on Britains management practice and government as well (White and Druker, 2000). The new pattern of thinking about New Pay in Britain is reward management (term used by Armstrong and Murlis 1988) has same management concern. Then, these concepts fall upon two grounds: 1) rewarding employees for work done and 2) remuneration system to be conditional upon business policy. Furthermore, the interest in reward system concept had been boosted by IPD professional syllabus which includes lots of unit and title on employee reward and a specific text book (Armstrong, 1999). The new syllabus by IPD provides higher emphasis on rewarding employees and employees satisfaction towards job. However, this holistic approach of payment has not, to date, reflected in academic literature, where controversy arises between micro-economics literature of labor economists and human resource literature. The former concern was about effect of pay on whole economy and impact on inflation, productivity and employment. Afterward, in contrast, draws both upon the industrial with regulation with employment relationship and organizational behavior (White and Druker, 2000). Now, the existing textbook focused largely realistic than imaginary, which ignore collective bargaining and employee voice, continue to play in lots UKs organization (Armstrong, 1999).The parallel employee relation also include title to describe pay bargaining systems (Gennard and Judge, 1997). Most importantly, the impact of control relation with in the work area and its impact on reward management plans and policies are polished over IPD texts. Core personnel and Development text (Marchington and Wilkinson, 1966) being an honorable exemption to this approach. Reward management has fascinated increased attention in recent years. Pay structure and system of payment are collectively determined and influenced by context of society in which they implemented (Steven, 1996). 2.4.1 Reward For most of the work is, in the main, a source of disutility, and they therefore require payment to compensate them for the time they devote to it. (Elliott, 1991:) Reward management is not only about money. It is also concerned with those non-financial rewards which provide intrinsic or extrinsic motivation (Armstrong and Murlis, 1988:) Reward is about how staffs are rewarded and valued in return of their performance towards organization which may includes both financial and non financial rewards and embrace the plan, policies , strategies, and reward layout prepared by an organization to maintain smooth reward system (Armstrong, 2009).It signifies one of the vital factors supporting the employment relationship (Kessler, 2005). It can be defined as fundamental expression of job relationship. It is concerned with the formulation, and implementation of plans and policies to reward employees fairly, equitably and consistently on the basis of their performance. The development, maintenance, designs and implementation of reward system is done to fulfill needs of both organization and employees (Armstrong, 2009). Both organizational and employees values are significant for align reward practices (Brown, 2001). It can influence a number of human resource policies, processes and practices which have great impact on organiza tional performance (Lawler, 2000a). It becomes an essential tool to coordinate, communicate and reinforce the organizational goal because it incentivizes staffs to achieve objectives and apply required capabilities and skills supporting them (Brett, 2006). As a result employee feels that they are considered as valuable asset of an organization (Jaques, 1961). All the organization has their own reward system without that employee would not join, come to work and perform less than they are supposed to perform with the mission statement of organization (Wilson, 2002). Business Strategy Reward system is a system which contains various interrelated process and activities done effectively in order to fulfill organizational goal and maintain employees value (Armstrong, 2009). It consists of monetary reward (Fixed and variable) and non monetary (employee benefits) which together mixed and form total remuneration. The main sections of reward system are process, practice, structure, scheme and procedure. Process includes job evaluation, market rate analysis and performance management, Practice includes financial benefits and non financial benefits provided to employees, Structure describe level of rewarding people on the basis of structure and their performance, Schemes explain financial rewards and incentives provided to employees, Procedure for maintaining system and ensuring that worker work according to standard and value of money. Reward system provides systematic way to deliver positive consequence (Wilson, 2002). Cost is the vital factor in reward and for service oriented organization, labor cost have important proportion on overall cost; however, lower labor cost doesnt always minimize cost , some time high labor cost leads towards increased turnover because of excellent performance due to motivation (Pfeffer, 1998). The proper implementation of strategic reward management helps to change employees behavior and attitude towards organization due to effective reward strategy; there are number of factors which mix along these type of straight-forward cause effect relationship; therefore, there is high possibility that reward strategy might helps in organizational change (Marchington and Wilkinson, 2005). 2.4.2 International Reward Management To achieve knowledge about importance of international organization and transnational organizational activity for employees reward system, 2007 World Investment Report (UNCTD, 2007) is suitable; where 78000 transnational companies with 780000 international affiliation and employing approximately 73 million people around the world (Perkins and White, 2008). This circumstance involves lots of areas and scopes for regulation, policies and practice work, human resource specialists critical responsibility for structuring the better reward policies become much more complex and difficult (Briscoe and Schuler, 2004:305). 2.5 Reward Issues Boardroom pay has been brought back under the attention after it emerged that CEO of FTSE100 companies receive around  £3.2 m in 2006 where analysis also emphasize that there is narrow gap between American and British pay (The Times, 29 October 2007).Employees of the largest UK companies are ultimately starting to contribute the decent amount of defined contribution and pension; Employers are tends to put much less defined into the defined payment pensions that has largely replace salary scheme for new employees- only 6-7% of salary, Paul Macro, senior consultant with the firm saidà ¢Ã¢â€š ¬Ã‚ ¦approximately 15% of the salary that generally accepted as being the level of contribution needed to provide a decent income in retirement (Financial Times, 14th November 2007). Employee compensation, remunerations and reward (terms that may be used interchangeably in the literature, although compensation tends to predominant US commentary) may be defined as all forms of financial returns and tangible services and benefits employees receive (Milkovich and Newman, 2004:3). In United States of America (USA), both old and new style organization are taking on board total reward strategy; however, same writer observe that too often, when companies talk about Total Reward they simply mean providing generous benefits and positive workplace. Guaranteeing jobs, supporting an attractive work-life balance, adding benefits and pay- scale, cheering development and opportunities and making work place interesting all makes lower class business logic without considering the needs of high performance; they feel most existing solutions which ignore performance and encourage power (Zingheim and Schuster, 2000). 2.6 Reward Objectives The success of any reward system fully depends upon clear and concise objectives; the first step in consulting a strategic corridor through the reward jungle is to set achievable objectives, basically, to make employees satisfied and get work done from them is a primary objective of reward system (Brown, 2001). Organizations are starting to understand that pay should not de considered in term of particular job and financial results; the compensation should be inextricably being attached to employees, their performance and organizational vision and goals as well as most valuable and important tools for communicate, coordinate and reinforce the attitude and behaviors for results (Flannery et al, 1996). Reward management aims to support the achievement of organizations strategic and operational objectives, helps to communicate, drive and support expected attitude and behavior, promote continuous development, compete in employment market, enhance teamwork, and promote flexibility, gain f airness and equity (Armstrong and Murlis, 1998). Similarly, support culture management and change through matching pay and organizational culture as a whole, where as it cannot drive change or lead change process, cannot define change, cannot establish values and cannot establish effective leadership (Flannery et al, 1996). Furthermore, the European study under total rewards underpinned the following as a objectives and themes of rewards: introducing more flexible and changeability reward rather than control oriented and highly structured, market driven rewards, more flexible employee based, focused on variable pay, promoting boarder concept of reward in relation to contribution in their organization, implementing variety of reward tools, involving managers and staffs in those rewards cases and so on (Perrin, 1999). 2.7 Total Reward Reward that include not only traditional, financial component (salary, wage, pay, benefit etc) but also non-financial component (job responsibility and accountability, career opportunities, training and development etc) provided by an organization in order to motivate its employees (Thumpson, 2002). Reward that covers not only tangible pay like pay and benefits, but also intangible factors, such as opportunity to work flexibly, career development, trainings and environment where employees feels respect and valued (Brett, 2006). It includes direct as well as indirect and intrinsic as well as extrinsic (Manus and Graham, 2003), which embrace everything that employee values in employment relationship (Oneal, 1998). The combination of both monetary and non-monetary reward which helps to address every staff whether they want financial or non financial; the tools that are used to attract, retain, motivate and satisfy employee in order to increase efficiency and effectiveness that drive desired attitude in workplace (World Bank, 2000). Total reward is vertically integrated organizational strategy and horizontally integrated with HR strategies to gain internal consistency (Armstrong, 2009). The success of totals reward strategy is almost all depends upon monetary and non-monetary rewards provided to employees by employers (Davis, 2007). an approach to providing a package of reward to employees in the way that optimize employee satisfaction with reward from their work, and which does this in such a fashion that the employees contribution to employer is optimized at an acceptable cost -Vicky Wright, CIPD vice president (CIPD National Conference, 2001) It is fairly simple to understand but very complex in operation owing to the wide -ranging implications forà ¢Ã¢â€š ¬Ã‚ ¦..reward management (Richards and Hogg, 2007:4) All the employers available tools that may be used to attract, retain, motivate and satisfy employees, this encompasses every single investment that an organization makes in its people, and everything its employees value in the employment relationship. (World Bank, 2000) The termà ¢Ã¢â€š ¬Ã‚ ¦adopted to describe a reward strategy that brings additional component such as learning and development, together with aspects of the working environment into the benefit package. It goes beyond standard remuneration by embracing the company culture, and is aimed at giving all employees a voice in the organization, with the employers in return receiving and engaged employee performance. (Richards and Hogg, 2007:1) Whistling the initial definition on offer, the relationship might be distinguish between total reward and various thoughts and ideas like employee well-being and psychological contract (Guest and Conway, 2004); similarly, emotionally intelligent leadership (Brown et al, 2006; Goleman, 2002; Palmer et al, 2001); mutual gain'(Bacon and Blyton, 2006); as well as employee involvement program (Cox et al, 2006) and high involvement work practice'(Huselid, 1995) and so on. Therefore, adopting the wide concept of reward, everything that employees get in return of their efforts is total reward (Davis, 2007). Therefore, the total reward component of World at Work can be summaries as follows: compensation, benefits, work-life, performance and recognition and development and career opportunities (Perkins and White, 2008). In the above given figure, upper two boxes (i.e. Pay and Benefit) indicate transactional reward which are financial in nature. In other hand, lower two boxes (i.e. Learning development and work environment) indicate rational reward which are non-financial in nature. The effective reward is the one which consist of both transactional and rational rewards (Thompson, 2002). The success of organization depends upon its staffs. If staffs are satisfied and loyal towards organization than overall goals can be achieved. However, some business organization fails to motivate their employees in aspect of reward. So, considering the fact, organization should apply both financial and non-financial reward (i.e. Total reward). 2.7.1 Financial/Extrinsic Reward Rewards like pay, benefit, salary, incentive are financial or extrinsic reward; various kinds of benefits and perks provided to employees in non-cash as a benefits and helps to motivate employees to perform better, similarly it also shows employers interest in employees well being (Perkins, and White, 2008). 2.7.2 Non-Financial/Intrinsic Reward Intrinsic reward can be divided into two parts; environmental reward and development oriented reward (Kessler, 2001). Environmental rewards are like employees value shown by senior supervisor, managers in work place, sensitivity of supervision and leadership excellence; similarly, development oriented reward are individually targeted to enhance career development and opportunity as well as helps to built sense of accomplishment in employees (Milkovich and Newman, 2004). 2.8 Reward Theory 2.8.1 Wage Gap Theory Another neo-institutionalist approach was Wage Gap Theory which indicate the same dominant power exercise by employers on their product market to distribute higher part than the normal profit with the employees and employees commitment towards organization for enduring of production (Heery, 2000). Wage rate across six OECD nation remained almost equal and controlling labor quality and effectiveness. (i.e. USA, Canada, Sweden, Australia, Norway and Germany); the wage paid to employees in return of their effort seems less considerable comparing with rate of trade union and collective bargaining (Zweimuller and Barth, 1992). Criticism of neo institutionalist arguments The practical role of employees reward construction and level of typical social science whether at national level or organizational level; management has required employment relationship on more flexible pattern in order to transfer risk from employer to employee and to facilitate organizational product market or to enhance return on shareholder investment (Rubery, 1997). During 1980-1990, the institutional approach of designing fair wage and arrangement with reward enjoy by employees were reduced, supported by government policies that pay should be based upon organizational ability to pay which reduce the power of trade union and popularity of the collective bargaining (Beaumont and Hunter, 2000). The existing reward determination theory was found ineffective in its overruling importance on stability and mutuality building where as majority of interest is on employment relationship thats why labor market policies should be reconsider; more attention should be given for disputes that profit values are redistributed between organizational stakeholders to privilege economic capital over human capital; the expectation between groups, balance of policies have courageously transfer in the side of management (Rubery, 1997). 2.8.2 Efficiency Wage Theory According to Efficiency Wage Theory, the managerial policy to gain more efficient employment agreement in medium term; worker will employ their capita; to secure optional work boost pay rate but it cause loss to the employer so, paying higher reward levels is a logical employers reaction in order to hold skilled employees (Perkins and White, 2008). This theory also describes a possible corrective aspect, concentrating on what economists do to labeled soldiering on the part of worker; more optimistically, this theory theoretically introducing a sorting effect'(Perkins and White, 2008). Those organization who needs more and skilled human capital to operate their business use above-market wage levels in order to attract expected employees; where close supervision will be reduced; this relates to Responsible autonomy policy (Friedman, 1984). Paying above-market reward for skilled workforce might be suitable option than to employ additional supervision; this concept will be attractive in case of knowledge workers (Rubery, 1997). 2.8.3 Labor Market Theory The term Labor Market implies that, the struggle on labor in capitalist society where product and services are traded in market; employee tries to spend their labor in maximum best prices and similarly employer bargain to purchase labor in minimum best price (Perkins and White, 2008). Classical labor Market Theory The concepts of constant choice by the groups to effort-reward relationship emphasize classical labor market theory; the demand of labor meets supply of labor exactly where pay will be determine in labor market is known as Market Clearing (Black, 2002). The only effective policy is to pay what other do (Garhart and Rynes, 2003:15). S Value of Marginal productivity of Labor D Quantity of labor Figure: 2 (Wage determination in a competitive labor market, balancing Demand (D) and Supply (S) of labor.) Source: (Perkins and White, 2008:34-35) According to above figure, the supply of labor is equal to demand of labor where worker will accept the job at the price that offer by employer: it is a value of marginal productivity of labor. This theory explain that there is tough competition among employer in term of paying their employees but finally every employer has to pay same as everyone pays. This theory indicates that paying strategy always leans toward symmetry where demand and supply of labor meets. This model of the employment system address the famous classical economist Adam Smith and its neo classical restatement by other neoclassical economists like: Jevons, Menger and Walrus; every one is free to choose their best price either employees or employers, employee compete with other employee for wages and similarly employer compete with other rivals for labor (Watson, 2005). Logically looking for Maximum utility, worker will accept work after comparing overall benefit of different works; thus work that are less satisfying, include more threat and hard to achieve mastery will require higher amount of wages compare to other work whose feature are opposite (Perkins and White, 2008). However, the concept of labor market was changed form middle of twentieth century, number of research indicate that the real situation of labor market doesnt run according to previous assumption given by classical economists; the paying system might effect in market force whereas some economists argues that it needs to remove market distortion (Garhart, and Rynes, 2003). Whether or not, labor supply by employees to employers is not the single economic issues; it is the effort employed by employees when employed (Rees, 1973) Stand as alternative economic theory of classical labor market theory, Institutional Labor Economic Theory describes the different wage level and dependent on organizational issue; employees and employers anticipation will be rest on maximizing in their financial concern (Perkins and White, 2008). In term of strategic initiative, higher level executive plan the contract in such a way that it minimizes the economic cost by putting labor satisfaction in effective and efficient ways; in other word, both employees and employers make a decision about work relationship comparing all the economic issues and interest; rationality between both party and their interest and wants remain significant Transaction Cost Theory Assumption (Williamson, 1975). Similarly, Resource Based Theory of Firm explains that economic effectiveness and efficiency will be increase through subsidiary scheme to take benefits of organizational resources; employee reward are parallel to HRMs other features and is arran ged to maintain organizational culture (Kessler, 2001; Purcell, 1999). Whereas, new institutional approach strategy theory describes the number of political and social issues tackling employees in an organization; organizational system (both internal and external) helps to design better employees reward system (Perkins and White, 2008). 2.8.4 Human Capital Theory Human Capital Theory makes an assumption that individuals gather human capital by investing both time and money in training and development, education, and other various opportunities based program in order to increase their efficiency and productivity and as a result employees value to employers (Abercrombie, et al, 2000). Human Capital Theory (developed by Schultz and Becker in the 1960s) differentiates between expenditure made on human capital and employees consumption; market are for the service of capital, not the reserve capital itself. In order to achieve HRM objectives of motivating employees and get work done through them, manager must balance between cost and skills (Hendry, 2003). Exchange Theory explains t

Nivea Family Brand Essay

1. What is the market’s perception of the Nivea family brand on each of the following dimensions? †¢ Performance- Nivea-primarily through Nivea Crà ¨me-had acquired a unique, widely understood brand identity as â€Å"caretaker† of skin. Since 1911, Nivea has been making the first water-in-oil emulsion that is a reliable top selling product. They used superior and innovative ingredients. Consumers see Nivea as a quality brand. †¢ Imagery- Nivea has a strong brand personality which is emotionally involving based on childhood, trust and love. The product imagery represented caring, pure, gentle, family values, trust, mildness and fair price. The product is used for dry skin and all skincare needs. †¢ Judgments – Most users grew up with Nivea and learned that it was a product that could be used by the entire family to satisfy all kinds of needs. Because of consumers’ own personal history with the brand and the company’s advertising, Nivea had become strongly associated with shared family experiences and had a rich set of other brand associations such as â€Å"care,† â€Å"protection,† â€Å"mildness† etc. †¢ Feelings- Nivea evokes feeling of caring, fun, security, gentleness and pureness. The brand is closely linked with consumers. Nivea is a global brand with a wide assortment of products catering to the full spectrum of consumer segments 2. Identify the brand associations (individual brands under the family umbrella) for the following 3 sub brands: Visage, Vital, Beaute. What role does each sub brand play in entering the respective product-markets? In other words, why shouldn’t the company just use the family brand without individual brands? †¢ Visage: Nivea Visage focused on mildness. Cosmed upgraded Nivea Visage’s image through a series of actions. Firstly, it remains close to the Nivea brand image of pureness and gentleness, targeted for the face with a more sophisticated image. Secondly, the company improved its product, offering day and night crà ¨me. To support this they changed the packaging and logo. Their advertisements aimed at more at the scientific and research aspects coupled with the historic trust in the brand. †¢ Vital: Vital targets women over 50 years old. The advertisements are less family angled and utilize older female models that the target market can easily identify with. The packaging, logo and colors were redesigned for this different target market. The colors chosen for the logo were red and gold to represent energy and femininity. Natural and recognizable ingredients were added to the product line, such as: soy proteins and primrose oil. †¢ Beaute: Beaute is positioned with primary focus on the skin-care attributes of the products by using the slogan â€Å"Colors that Care†. The products were packaged in stylish containers made with deep-blue hues that resonated with the Nivea Crà ¨me packaging. Each product specialized in meeting the needs of different consumers. Prices were higher to compete with their biggest competitors

Autobiography – My earliest memories

It was a beautiful summer's day and the birds were singing sweetly like a church choir of angels. My elder brother, Narvair suggested to my mother and father to go birthday shopping for presents as it was nearing my fifth birthday. As we sauntered down the long drive to the blue Vauxhall Cavalier, the blazing sun almost blinded us. We could feel the intense heat so much that sweat was pouring down our faces. As we travelled and approached the motorway, I enquired about our destination, but I was informed that it was a surprise. On the way we passed many fields where there were numerous horses, sheep and cows were grazing. In the far distance I could see the roofs of many houses and the tall pointed steeple of a church. Through the sun roof I could see the cloudless calm blue sky. As we left the motorway, I realised that we were heading for Meadow Hall. At this moment I was full of excitement, but this soon fizzled away, as it took such a long time to find a parking space.  Like read about memories? Read also  Flashbulb memory! Eventually we entered the large, brightly lit shopping mall, jam-packed with people hustling and bustling in and out of the shops. I immediately held my mummy's hand in case I strayed away. As we tried to pass the people I peeked through any small spaces in between the busy bodies looking for toy shops. Further along the mall, my grip loosened on my mum's hand, as my attention drew towards my brother. Whilst playfully tussling with my brother, I kept a close eye on my mum and dad's whereabouts. My mum entered the clothes shop and my dad browsed the sports shop adjacent to it. As we were playing, a bouncy ball fell out of my pocket and rolled down the precinct. Without hesitation I let go of my mum's hand and sped after the ball not realising I had soon left my parents and brother well behind. The ball bounced and rolled on being kicked by the on going people. In the long run I caught up with the ball as a gentleman trapped it under his foot. I thanked him and aimlessly ran in random directions seeking my mum and dad. Suddenly I discovered I was all alone and began to shed tears running in and out of shops bellowing for my mum, to no avail. Some time later, I saw a lady clothes shop where there was a lady wearing Indian garments. At this moment I felt relieved and hoped I had found my mum. Spontaneously I dashed towards her, only to find it was a shop window dummy. Amidst the confusion and the strangers, I began to cry and screech but no one would help. Further on the shopping mall I stepped onto the escalator leading up to the top floor. Looking over the railings I had an overview of the ground floor; however I could not see any members of my family. At this point I decided to ask all the passing people of my parent's whereabouts, but nobody knew. With exhaustion and blurry eyes I sat on the cold hard floor with my legs through the railings, eager to locate my parents or my brother. Suddenly a security guard crouched down beside me and informed me that it was not a good idea to have my legs dangling through the railings. He then asked me why I was crying. Having told him I had ran away from my parents to find my ball and now was lost. The guard offered to help, comforted and escorted me to the customer service desk. Here he announced over the shopping mall's tanoy system: â€Å"Can Mr and Mrs Birdi please come to the customer service desk immediately?† On seeing my parents coming I darted towards my mother and clung to her with a tight grip. My parents were very much relieved and delighted to see me. â€Å"Sandeep, where have you been? We have been looking for you,† exclaimed my dad. â€Å"I ran after my ball dad,† I replied sobbing. â€Å"Don't ever do it again, let us know where you are going. Now stop crying,† my mum said hugging and kissing me. After comforting me, my parents and my brother marched on towards the toy shop. I ran into the toy shop like a charging bull with my brother, but my mum insisted that I calmed down. Still excited I tried to take in all the toys around but eventually I carefully chose a special edition Action Man. It was a large present with many gadgets such as recording radio and a firing machine gun. I had been longing for this present and could not let anyone else handle it. I was really proud and could hardly wait for my birthday, so that I could play with it amongst my other toys. This made me the happiest five years old in the world. To this day I have still kept the Action Man in excellent condition and working order. Even now it is a pleasure to play with it, although I remember how I found my self lost in the huge shopping Mall.

Understanding and Defining White Privilege

White privilege refers to the collection of benefits that white people receive in a racially structured society in which they are at the top of the racial hierarchy. Made famous by scholar and activist Peggy McIntosh in 1988, the concept includes everything from whiteness being equated with being normal and native to the U.S. to being represented in the media, being trusted, and easily finding makeup products for ones skin tone. While some might view some of these privileges as trivial, its important to recognize that no form of privilege comes without its counterpart: oppression. White Privilege According to Peggy McIntosh In 1988, Peggy McIntosh, a women’s studies scholar with sociological inclinations, penned an essay and cemented a concept that has become a mainstay for the sociology of race and ethnicity. â€Å"White Privilege: Unpacking the Invisible Knapsack,† provided real-world, tangible examples of a concept and social fact that had been acknowledged and discussed by others, but never before in such a compelling way. At the heart of the concept  is the assertion that, in a racist society, white skin confers on those who live in it an extensive array of unearned privileges not available to people of color. White privilege is for the most part invisible to those who have it and unacknowledged by them. McIntoshs list of fifty privileges includes things like regularly being surrounded — in everyday life and in media representations — by people who look like you, and the ability to avoid those who do not; not being  interpersonally or institutionally discriminated against on the basis of race; never feeling afraid to defend oneself or speak out against injustice for fear of racially motivated retaliation; and, being viewed as normal and belonging, among others. The key point made by McIntosh’s list of privileges is that they are not typically available to or experienced by people of color in the U.S. In other words, they experience racial oppression and white people benefit from this. By illuminating the many forms that white privilege takes, McIntosh urges readers to exercise a sociological imagination. She asks us to consider how our individual life experiences are connected to and situated within large-scale patterns and trends in society. In this sense, seeing and understanding white privilege is not about blaming white people for having unearned advantages. Rather, the point of reflecting on one’s white privilege is to recognize that the social relations of race and the racial structure of society have created conditions in which one race has been advantaged over others, and that many aspects of everyday life that white people take for granted are not even available to people of color. Further, McIntosh suggests that white people have a responsibility to be conscious of their privileges and a responsibility to reject and diminish them as much as possible. Understanding Privilege in the Greater Sense Since McIntosh solidified this concept, social scientists and activists have expanded the conversation around privilege to include things like sex, gender, ability, culture, nationality, and class. This expanded understanding of privilege is premised on the concept of intersectionality popularized by black feminist sociologist Patricia Hill Collins. This concept refers to the fact that individuals in society are simultaneously recognized as, classified by, and interacted with on the basis of a variety of social characteristics, including and not limited to race, sex, gender, sexuality, ability, class, and nationality. Thus, our everyday life experiences are shaped by all of these things. In terms of privilege, then, sociologists today consider a variety of social characteristics and classifications when determining the level of privilege one possesses at any given moment. White Privilege Today Yet, in societies fundamentally structured by race, understanding one’s white privilege, regardless of other social characteristics or positions one embodies, is still deeply important. And, given that the meaning of race and the forms that racism takes are ever-evolving in the process of racial formation, it is important to update our sociological understanding of how white privilege has changed over time. While McIntoshs descriptions of white privilege are still perfectly relevant, there are some additional ways in which it manifests today, like: The ability to speak and write from an unchallenged position of authority (see, for instance, commenters online);The ability to hold onto wealth during economic crisis (Black and Latino families lost far more wealth during the home foreclosure crisis than did white families);Protection from experiencing the brunt of negative implications of climate change (economically vulnerable and politically unstable populations, mostly people of color in the global south, are disproportionally affected);Protection from the lowest wages and most dangerous labor conditions cultivated by the globalization of production;Being able to deny that racism exists;Believing in and cultivating sympathy from others for â€Å"reverse racism;Being unconcerned with the racial implications of political candidates one supports;Believing you worked hard for and earned everything you have without receiving any help or advantages;Believing that people of color who have achieved success have been given racially moti vated advantages;The ability to adopt a victim status rather than engaging in critical self-reflection when accused of racism;Believing it is acceptable to be â€Å"ironically† racist;Believing that people need to â€Å"get over it† or â€Å"move on† when they point out racism; and,The belief that cultural products and practices that come from communities of color are yours for the taking. There are many other ways in which white privilege manifests today — take a moment to think about the forms of privilege you can see in your life or in the lives of those around you.