Hotel Management System Essay

1.1 Introduction The aim of every business is to achieve operational excellence and efficiency. The effectiveness of business processes today has been influenced by technology. However, as computing technology becomes increasingly vital to conducting business and communicating with associates, new and more complex issues must be resolved. Among them is the need to ensure that the benefits derived from using computers are not reduced due to accompanying information management inefficiencies or to the creation of new business risks. A hotel is a building where travelers can pay for lodging, meals and other activities. Hotel Management involves combination of various skills like management, marketing, human resource development, and financial management, inter personal skills, dexterity, etc. Hotels are a major employment generator in tourism industry. Hotel management can be a very lucrative field, both in terms of annual revenues Furthermore, hotels are big attractions to businesses and associations l ooking to hold events. Booking an event means additional revenue for the use of a conference or banquet room, in addition to overnight guests who may use laundry and other concierge services. Work in the area of Hotel Management involves ensuring that all operations, including accommodation, food and drink and other hotel services run smoothly. Hotel management system goes a long way to assist hotels in achieving its aims. Hotel management system as an automated system will enable hotels provide all round services to their various customers or stakeholders through digital or electronic means. The system will assist management in its day-to-day business activities, make decisions. 1.2 Subject and Field of Study The field of study is computer studies and in relation to the subject area being Information Management system and Web Application Development with highlights on Database management, Web and Internet Technology. This project is a web application development project prior to my area of study, the project is designed specifically for hotel businesses that has seen the need of transforming business activities from the manual process to digital process and also businesses that needs safe and proper customer data management in electronic form using the internet. 1.3 Study Objectives The study objectives are categorized into two: 1.3.1 Global Objective: The Global objective of this project is to contribute to the general body of knowledge and research work in the area of developing a hotel management system that will automate the whole management processes of the organization (hotels). 1.3.2 Specific Objectives: The following are the targeted objectives to be accomplished in order to achieve the general objective above. To be able to create mutual communication between customer and business (hotel). To provide a platform for online booking and reservation by customer’s rooms. To provide easy access to customers in viewing and making selection of hotel rooms. To be able to manage fast access to guest(customers) information and easy update of records. To be able to provide security measures to access the hotels information lowering data security threats. To be able to provide better data management facilities To able to enable backups of respective users to be made and accessed when it is needed. 1.4 Problem Statement Intended to explore the impact of the design of Hotel Management System is expected to overcome the general problems in handling issues relating to hotel business activities, managerial activities, difficulties in providing stock control of equipment’s used in the hotel, difficulties on monitoring and tracking customers details and requirements on which the tasks are performed, the time consuming aspects of various customers moving all the way to the preferred hotel to make reservation and bookings as well as viewing at the hotel rooms available. However providing notifications to respective customers about their reservation status is also time wasting. Also management of these hotels finds it difficult manually keeping records of their various employees, clients and other vital hotel related information. Difficulties in making references to old business transactions, data’s and other negotiations and issues concerning security of data and  recovery manners is also considered. It is designed to replace old method of recording information by using pen and paper. 1.5 Research Methodology The proposed research methodology for this project is the â€Å"Waterfall Model†. The waterfall model takes fundamental process activities and it is a sequential design process, often used in software development processes, in which progress is seen as flowing steadily downwards (like a waterfall) through the phases of separate process phases such requirement specification, software design implementation, testing and maintenance. To ensure that our project is in par with our client needs, we used the waterfall model approach in developing the systems. The first process of the model is data gathering. Here we gather information about basic hotel management system functionalities. Joint Application Development (JAD) will be used as fact- findings techniques that will be used to gather the requirements analysis if the Hotel Management System should be implemented in any hotel. After the first phase of data gathering we proceeded in interviewing our clients. We asked about what their expectations were in a hotel management system. Some clients already had a hotel management system. In this case we asked them about what improvements they would have wanted to add in the system such as implementing an attribute for passport information. After gathering all of the information from our clients we proceeded with the next step which is analyzing of data and problem solving. In here we began conceptualizing the components our system needed such as inputting name and creating a log in log out system. We also thought about what elements from our initial concept did not require. After conceptualizing all of the elements we need in creating our system we proceed to the next step which is implementing requirements. In here we decide what applications we need in developing the system. Here we decided to use VB.Net and MySQL as our primary programming languages. Now that we have our tools we proceed to the next step which is system and software design. In here we take our concept design and upgrade that design by implementing our tools in the design. This means we have to understand the requirements of the end user and also have an idea of how the end product should look like. System design also helps us specify the hardware and  system requirements to create the overall system architecture. System design is the (stepping stone towards) our next task which is GUI design. GUI design is the process of designing user interface of the entire system. This means that we start creating actual look of the program for our system. After creating the design we proceed to next step which is system coding. This is where the command lines are assigned to a GUI so that they would have their proper functions. An example would be initiating the connection query in order to connect to the database. After adding all of the required components we proceed to the final step which is system testing and debugging. Here both individual components and the integrated whole are methodically verified to ensure that they are error-free and fully meet the requirements. 1.6 Background and Justification of the Study The purpose of this study is to investigate the extent to which a hotel management system will be used in the organization to manage hotel business processes. A background study shows that the hotel’s daily operation is managed by the Administrative Department. The process starts from customers coming to the hotel to make reservations and enquiries, through the hotel receptionist. The customer booking details will be recorded in a manual form and filed. After making enquiries and finally a reservation is made, the reservation form would be forwarded to the cashier for payment to be made, all involving paper work. Since it involves paper work lots of time is consumed and booking & reservation takes a lot of time. Furthermore, when a customer wants to check out, files will have to be searched and retrieved so that the final operations of checking out a customer will be performed. Some of the service personnel who have studied the issues concerning the manual business operation issued by customers, has contended that the manual operation reduces the operational productivity of the hotel. Because there have been cases records have been mishandled due to human error, some data’s cannot be found etc. HMS helps in managing reservations, bookings, guests and agents. The user can search for the vacant rooms in the hotel and book for it by not necessarily coming to the  physical location of the hotel. An administrator can view the booking details, transactions and coordinate the activity with the agents. He can track the entire site activity. Reservations can also be made through a phone call or an email. 1.7 Expected Outcome of the Project At the end of this project, the following becomes the outcome: There will be a created mutual communication between customer and management. Customers will be enabled make online booking and reservation by searching for rooms. There will be enabled effective storage of customers’ data Administrators will be able to manage fast access to guest files and updates of records will be done effectively and efficiently. Administrators will be provided with better data management facilities. There will be enabled security measures when trying to access the hotels information lowering data security threats. There will be enabled frequent backups of respective user details and access when needed. 1.8 Presentation of Thesis Chapter 1: General introduction is focused on the research which is the Project Proposal. Chapter 2: Literature Review which focuses on history and the outlook of the existing systems. Chapter 3: Methodology. In this chapter, the proposed system is analyzed into details and its importance discussed expansively where context level diagrams, dataflow diagrams, flowcharts will be used to explain the proposed system further. Chapter 4: System Analysis and Design; the study carries on with the design of the system. This chapter will encompass database modeling, class modeling, use case modeling and the relationship diagram of the proposed system. Chapter 5: Testing and Implementation; Implementation of the computer software goes on after the design. The system will be tested and reviewed to reveal errors. In this chapter also the documentation of the completed system. It also lays emphasis on both the users of the system and the system itself. Under the user documentation, the manual for both the user and the expert who will administer the system will be known. Finally conclusion and recommendation will be made as well as observations are identified and the necessary improvement which could be added to the system is made.

The Renaissance as a Distinct Period of Time

The Renaissance as a Distinct Period of Time The Middle Ages was a time in history where everyone was faithful to religion as well as others. Also, in the Middle Ages, people were encouraged to always try their best; they were encouraged to fight for the highest achievement possible and to never give up. The Renaissance, however, was more focused on becoming matured and finding a way to be successful at everything one does. During this era, people fought to become all-sided men, also known as; renaissance men.This means they are not only successful in one type of art but in all types of art, as well as math, science, and literature. The Renaissance was a distinct period in time that was separated from the Middle Ages and began a new era. The writers and thinkers of the fifteenth and sixteenth centuries believed that they took part in a completely different era than the Middle Ages. They believed that they were part of a more modern and current era known as the Renaissance. These peop le considered the Renaissance to be a new beginning of the Middle Ages (Ferguson Doc. 1).Renaissance means †rebirth† in french, which means is a whole new period of time. The art and literature of the Renaissance offered a â€Å"rebirth† of hope, and interest in life and how it was represented. During the Renaissance, religion was seen through a new perspective, the renaissance men found the scientific answers that were against the church heresies. Kepler, an astronomer, used observation and mathematics to prove his thesis. He did not accept what he was told by the church or the ancients. Instead, he proved his theories (Document 7). People were expanding their horizons, art and science was in full splendor.The philosophy of humanism also came about. The middle ages areknown for being limited in their artistic ideas because humans weren't supposed to practice many hobbies of the flesh. The renaissance men wanted to be unique, to stand out, to be different and make an impression on others. Da Vinci, a complex man of the renaissance was interested in anatomy and the realistic portrayal of the human body. He was the ideal man of the renaissance due to his many talents and interests (document 6). During the renaissance, protestantism came about and their churches were much more simplistic.Although catholic and orthodox churches were still stereotypically adorned heavily. The renaissance men were interested and concerned with things of this world, unlike believers, and leaders of the church, who were concerned about heaven. Burchhardt identified a difference between the medieval man, who was controlled by faith throughout his life, and the renaissance man, who fought for the highest individual development (Document 2). The beginning of the Renaissance in the mid-fourteenth century was marked by a turn from medieval life and values dominated by the Church toward the philosophical principles of humanism.The Renaissance was a distinct period in time that was separated from the Middle Ages and began a new era. It was during this time that literacy started to become more widespread and that art really started to take form. Paintings became more realistic, and elements created by the Greeks and the Romans were brought back into paintings; society began to organize itself in a similar way to how it works today. Knowledge and writings that were common to the Greeks and Romans that had lost their importance to the Europeans during the Middle Ages were restored in the Renaissance.

485 Forensic Law Midterm Exam

The most important fact that makes forensic evidence circumstantial is because science cannot be clearly defined by law. The legal system have created standards and written legal rules regarding the admissibility of forensic evidence. When forensic evidence that is presented in court is rarely unaccompanied by an expert witness to provide the court room with a professional explanation backing the reliability of the forensic process used to collect the relevant evidence. This is one the major obstacles in the modern courtroom. Expert witnesses are intended to provide the court with a detailed description of the forensic evidence being presented and how that evidence was analyzed through the use of forensic science. This makes an expert witness’s testimony a testimony to probability and circumstance, rather than actual fact. Consequently, the forensic evidence that is presented is ruled as circumstantial. The primary reason that science cannot be clearly defined by law is the rate of change and new theory that occurs regularly in science. There have been numerous cases where scientific evidence is found to be incorrect or inconclusive when it is admitted into evidence. This is a major concern for the courtroom as false convictions are detrimental to the integrity of the judicial system. Admissible forensic evidence is most always considered circumstantial so that there must be other forms of evidence to support the conclusion made from the forensic evidence to make a ruling. 2. Explain ways in which an opposing attorney can challenge an expert’s testimony in court. The primary goal of an attorney during cross examination is to destroy the credibility of a witness’s testimony. Expert witnesses are held to a different standard during trial and are considered professional witnesses as they speak on the behalf of a professional opinion and understanding of the information being presented; rather than the account or an experience. Regardless of who they witness is, it is important the Federal Rules of Evidence are upheld during cross examination. There are multiple rules against the presentation of past history of witness and attack of their personal character. That being said, an attorney may reference background and qualifications of an expert witness disprove the creditably of the witness as a professional in the field they are giving testimony to. An attorney may do this by researching the expert or the field that they practice and present them question that may cause they to refute their previous testimony or have no answer to a question. Causing an expert witness to look confused or untruthful on the stand shows the jury that jury that their testimony may not be credible or the judge has the authority to dismiss the witness completely. Another approach that is commonly executed during cross examination by an attorney is challenging of the validity and probativity of the expert witnesses testimony. Attorneys may focus on the limitations of the testimony and attempt to show the jury that the testimony is insignificant and inconclusive to show any benefit in proving or disproving any evidence or a fact at trial. An attorney may also challenge the purpose of the testimony. If the attorney can ask questions that show the testimony is insignificant and is not being used to prove or disprove evidence. Then the attorney may be able to have the judge dismiss the testimony. 3. Explain exactly what makes a witness an expert witness and provide an example of a specific forensic science expert witness. Also, explain what scientific expert opinion is and what is required before a court will allow this type of special testimony. An expert witness is considered an expert according to their credentials in the professional field that they are testifying in accordance with. Expert witnesses are used by attorneys to give professional opinion and explanation of information that the common individual would otherwise have no understanding of. Searching the web I discovered SEAK a website devoted to compiling information on expert witness. All of the expert witnesses listed on the site have been previously used in cases to provide testimony to specific evidence that is within the parameters of their expertise and professional credentials. Jill Kessler Miller is a great example of a specific expert witness. Jill resides in Southern California and is an expert in forensic science and dogs. She has testified in nine trials over the past four years. She has had over twenty-five years of experience with training dogs. She has a college degree in English and a graduate certification in Animal Policy Advocacy. The site also lists the multiple specific topics she gives testimony to. This is a great example of an expert witness because she lists are her professional credentials and specific fields that she will testify about in court. Dog bites and veterinary forensics are her direct links to forensic evidence. An expert witness’s expertise, training and special knowledge of a subject allows them to be give opinion is court. There is an exception to the rule against witnesses presenting anything but fact. Regardless, an expert witness’s opinion must be unbiased and bases solely on their special knowledge, train, and expertise in the field. The opposing attorney also has the right to confrontation to this opinion. 4. Explain in general how forensic evidence and analysis of this evidence can aid investigators in determining what took place at a crime scene. How would this information be helpful to an investigation? There are multiple different disciplines of forensic evidence and each different of discipline of forensic evidence can assist investigators to analysis specific evidence to identify its significance in the investigation. When a crime occurs an investigator arrive at the scene of the crime there first set it collect and document all the evidence found at the scene of the crime that looks like it make be out of place or help draw connections to the culprits of the crime. If hair, fibers, fingerprints, tire tracks, bite marks, etc. are found at a crime scene those materials or makes are correct and examined through the use of forensic evidence. The goal of forensic evidence is to analysis the materials collected and draw connections through science to link specific individuals or objects to the crime scene by matching the scientific components. This information is helpful to an investigator because it can provide time estimates of when the crime occurred, if the crime occurred at the location, who may be involved, what may have been used to commit the crime, etc. , but overall what caused the crime to occur. 5. Identify ten separate areas of forensic science that would commonly be utilized at a crime scene investigation and give a brief explanation of each. Hair analysis is the examination of human or animal hair. Forensic science is able to distinguish the difference between the two. Depending on the sample and if the follicle is still attached, science can recover DNA from the hair. Difference can also be made between what area of the body hair originated from. Fiber analysis is the examination of man-made fibers. Forensic science is able to identify through different processes the origination object a fiber may have come from and also may be able to identify what action cause the final location of the fiber. Fiber location can be a good indicator of a struggle or specific actions during a crime. Tread analysis is the examination of treads or tire marks. Upon discovery treads or tire marks are photographed and sometimes casted for examination. These photographs or casts are analyzed to determine the type of vehicle the treads could have come from. Ballistic analysis is the examination or firearms and ammunition. When cases involve firearms and ammunition, ballistic science is used to identify the characteristics of the ammunition discovered and link it to the type of firearm or exact firearm through the identification or rifling in the barrel or the firearm. Glass analysis is the examination of glass. Forensic science can examine glass to identify its refractive characteristics or composition to connect it to other samples of glass collected. There are numerous types of glass and forensic science is able to assist in identifying and matching samples. Paint analysis is the examination of paint samples. Forensic science is used to link paint samples recovered and link those samples to a source of origin. Paint analysis is common to link vehicles and weapons to a crime. Soil analysis is the examination or soil particles. Forensic science can identify even minute traces of soil particles and identify its characteristics, possibly origin. Footprint analysis examines the foot or shoe impressions. Forensic science can indicate through photographs or castings the size of foot, if it is human or animal in origin, if the speed of the individual, type of shoe the individual was wearing. Fingerprint analysis examines human fingerprints. Each individual person has different fingerprints and forensic science can examine one fingerprint and link it to a specific individual. Blood spatter analysis is the examination of blood and how it arrived at its discovered location. Forensic science can analysis blood spatter to indicate the origin of the blood and what may have taken place in what direction and matter to cause the specific patterns of blood discovered. 6. What can a forensic scientist/expert ascertain from hair samples located at a crime scene or on a victim? What would the expert be able to testify to upon analysis of these samples? Hair evidence is commonly discovered at the crime scene because both humans and animal are always shedding hair. The important job or hair forensic analysis is to discover the origins of the sample collected. If a hair sample still have a follicle attach it is possible for a forensic scientist is acquire a DNA pattern from the hair. The characteristics of a hair sample will also indicated the type of hair and location of the body where the hair would have originated from. Examination of the hair root can indicate whether the hair was removed through force or naturally shed by the body. At trial the expert may testify to the all the characteristics able that are possible to discover through a hair sample. Also, an expert may testify to the location of hair and how the characteristics of the hair sample may indicate a certain type of behavior for that hair to be found in the location it was. For example, if a male pubic hair is found in the location or a female genital area then that may be an indication of sexually deviancy. All of this testimony would be circumstantial and only a presentation of possible reasoning for hair characteristics and location. 7. How was fiber evidence utilized to convict Wayne Williams in the Atlanta Child Killing murders? Williams was convicted using seven different fiber and hair associations to the victim Jimmy Ray Payne. Payne was found in a river, but his cloths still retained fibers that were left on the body from his contact with Williams. The medical examiner was able to recover these fibers and sent them in for forensic testing. Through forensic testing it was found that two different fiber strands were consistent with the characteristics of Williams’ bed spread and bedroom carpet. Other fibers retrieved from Payne were consistent with William’s car. Other fibers where connected to various fibers throughout Williams’ home. Once the fibers were from Payne were linked to Williams, the FBI examined the fiber evidence from eleven other victims and through consistencies between all the fibers that were collected where able to link Williams is some way to all twelve murders through the fibers evidence. 8. How can certain marks located on a bullet be analyzed and used to help determine the exact gun from which the bullet was fired? Each individual firearm is created baring its own rifling. Rifling is the groves located within the barrel of a gun that assist the bullet to spin while exiting the gun and pierce through the air without wavering or tumbling. The rifling of the gun leaves distinct marks on the bullets that allow the bullet to be traces the specific rifling of the gun that shot the bullet. If there is no gun present to be directly compared to the bullet, rifling can also being used to identify the specific caliber or mark of the firearm used to fire the bullet. 9. How could glass or paint evidence be used to help solve a hit-and-run motor vehicle accident? What would the forensic expert be able to testify to when comparing glass or paint located at the scene in order to trace paint or glass evidence located on a suspect’s vehicle? Paint and glass evidence can be crucial in linking suspects and vehicles used in hit-and-run crimes. In most hit and run cases, when a vehicle strikes an individual or object traces of paint and glass may be transferred from the vehicle to the individual or object that was struck. Paint evidence is limited to the size or the sample and amount of paint transferred during contact. If the paint characteristics are identified, then those characteristics can be used to link the sample to the type or paint and color. If paint and color can be found and glass samples are left at the scene of a hit and run it is likely that the type of vehicle can be identified. Different types make, models, and types of vehicles utilize different types of glass in the construction of the vehicle. Glass forensic evidence can use glass sample taken from the scene to identify the type of glass and compare it to other samples to indicate possible origins of the sample. An expert witness cannot directly implicate a suspect in a crime by the glass or paint evidence from the scene of the crime and sample taken from the suspect vehicle. However, the expert witness can testify that the samples from the suspect’s car and the evidence collected from the scene have the sample characteristics. Also, an expert may be able to show that the damage or striations found at the scene could indicate that the car’s damage could have been directly caused by striking the individual or object involved in the hit-and-run.

Free Trade benefit Essay Example | Topics and Well Written Essays - 1250 words

Free Trade benefit - Essay Example Also when countries trade their specialties, nearly all the stakeholders receive the benefits. Free trade theory claims that economic competition with minimal government intervention will lead to greater efficiency, productivity, and innovation; will reduce costs for consumers; and will free up more capital for further investment. First of all, the role of free trade is removal of trade barriers such as tariffs which should promote economic growth, foster a cooperative spirit among nations, help developing nations into becoming independent economies, and end poverty around the world. Free Trade benefits developing countries because it provides economic opportunities, improves working conditions, and advances their technology, becoming more globally conscious. Free Trade provides developing countries different opportunities for economic growth. If free trade becomes a universally acceptable economic system, provisionally wealthy countries and developing countries both gain a number of benefits to grow the worldwide economy. Trade is the greatest factor that leads to economic growth. When trade occurs as a result of true demand and supply, the economic growth that occurs also truly reflects the increase in economic welfare. Thus, free trade brings about increased economic growth, which means better and more jobs; advanced standards of living and so on. Free Trade is not only beneficial for wealthy countries, but also developing ones. The growth is the solution to world poverty. Additionally, free trade improves working conditions for workers in the developing nations. Free trade can help global workers who are working under torrid conditions. If my friend told me â€Å"I feel bad that workers are laboring under life-threatening condition s to produce the goods I buy. However, I don’t know how to change my consumer habits.† I agree we all feel difficulties in changing our consumer habits. Even though

Retail Marketing Essay Example | Topics and Well Written Essays - 1250 words

Retail Marketing - Essay Example The UK supermarket segment has recently embraced various store formats. Among these supermarkets is Tesco supermarket which has embraced these types of formats: the Metro, the traditional supermarket and the extra formats. Every format is designed for a unique target market, which uses Tesco as the brand (Cox and Brittain, 2000, p. 29). Standard format Tesco supermarket is more often situated within an outstanding distance of city centres and towns. These format stores are situated in particular areas that can accommodate an establishment that is bigger in size, even though space cannot adequately accommodate it. Regarding the consumer’s perspective, the store’s standard format has the capability of offering more varieties of products. Many of the stores’ location in the standard format ensure that the shoppers are not required to have a vehicle to enjoy the benefits of this format. Extra is the flagship format for the new Tesco stores. Tesco’s extra store s in this format are large retail establishments that are often built in out of town locations. They are either built as part of a wider out of town retail projects or as stand-alone operations. Tesco Extra format emphases are on the provision of a wide range of services and goods that are available in the smaller standard supermarket format.  Tesco Extra format products are not only the principal non-food and the core food items but are normally linked within the sector of supermarkets.... Every format is designed for a unique target market, which uses Tesco as the brand (Cox and Brittain, 2000, p. 29). Standard format Tesco supermarket is more often situated within an outstanding distance of city centers and towns. These format stores are situated in particular areas that can accommodate an establishment that is bigger in size, even though the space cannot adequately accommodate it. Regarding the consumer’s perspective, the store’s standard format has the capability of offering more varieties of products. Many of the stores’ location in the standard format ensure that the shoppers are not required to have a vehicle to enjoy the benefits of this format (Berman and Evans, 2004, p. 9). Extra is the flagship format for the new Tesco stores. Tesco’s extra stores in this format are large retail establishments that are often built in out of town locations. They are either built as part of a wider out of town retail projects or as a stand-alone ope rations. Tesco Extra format emphases are on the provision of a wide range of services and goods that are available in the smaller standard supermarket format. Tesco Extra format products are not only the principal non-food and the core food items, but are normally linked within the sector of supermarkets. These Extra format stores stock products include kitchenware, clothing, financial services and products, and electronics. Other auxiliary services and goods that can be bought include petrol and branded food typically sold at petrol stations and in the restaurants located in the stores (Bhatia, 2008, p. 47). Tesco Metro format ensures that the store is in a suitable location that is close to places

Introduction to Management Accounting Essay Example | Topics and Well Written Essays - 2000 words

Introduction to Management Accounting - Essay Example In this project the various motivational theories have been discussed. The impact of motivation on budgets has also been discussed with the help of empirical evidences. The concept of been budgeting and beyond budgeting has also been discussed in the light of motivation and its implication on the budgeting. Theories of motivation The term motivation was derived from the word mover which is a Latin word and means to move. Motivation can also be referred to the word motive which can be described as an objective which makes a person move on a particular direction. Motivation can be defined as a process by which a person directs all his efforts persistently to attain his goal. As per Robbins motivation includes three things they are intensity, persistence and direction. Intensity signifies the level of effort given, direction channelizes that effort into organizational benefit and persistence signifies the time period through which one gives the effort continuously (Robbins, Judge and Sa nghi, 2010, p.71). There are various theories of motivation among them the most important ones are mentioned below:- Maslow’s need hierarchy motivational theory: The Maslow’s hierarchy of needs motivational theory is the oldest motivational theory. ... The physiological needs and safety needs are considered as lower order needs and the need for self esteem, social and self actualization are known as higher order needs. The physiological needs include the basic needs which are required for survival like need for food, water, shelter etc. The safety need signifies the need for being protected from any type of physical or mental harm. Once these two needs are satisfied then the individual tries to satisfy the social needs. This type of need signifies the need of friendship, belongingness or being accepted by the society. This is the third need of the hierarchy. Once the social needs are satisfied the individuals strive for esteem needs which signifies the need to be respected, having recognition in the society, status etc. The last need of the hierarchy is the need for self actualization. The managers have to identify the level of need which the individual is having and then motivate the person to fulfil that need or the need beyond t hat level (Brooks, 2007, p.55). McGregor theory of X and Y: McGregor gave the motivational theory as the theory of X and Y. As per theory X the individual are classified as being lazy and unwilling to work on their own. These individuals are driven by the lower order need that is the needs of existence and the security needs. To make this type of individuals persons work coercion should be practiced. The theory X considers the negative trait of the individuals. On the other hand theory Y considers the positive traits of the individuals. As per theory Y individual are active and enjoys their work in the organization as any other work like their hobbies. These persons are driven

Operation management Essay Example | Topics and Well Written Essays - 2750 words - 1

Operation management - Essay Example The organisation implemented a philosophy and culture which they called The Corus Way in order to sustain competitiveness, productivity and profitability. Along with this philosophy is the practice of continuous improvement programmes across the company. Specifically, this paper explores the applicability of the Corus Way and Continuous Improvement Programmes in the Port Talbot Strip Products site. The site was experiencing lost, damaged and stolen equipments in their depot operations. The problem was investigated through a structured questionnaire where the results were collated, summarised and analysed. Using quality tools and techniques, this paper arrives at four recommendations for the improvement of the depot operations in accordance to the Corus Way. Corus Group is an international metals organization. The core competence of the company is providing steel and aluminium products and service to different market sectors. It is one of the top ten steel producers in the world. The customer base of Corus mostly comprises of businesses in the automotive, aerospace, packaging, engineering, building and construction markets. (Datamonitor, 2008) Corus Group has operations in thirty different countries reaching over Europe, Asia and other international markets. In Europe, UK is the major market of the organization. The company is headquartered in London and employs 21,300 people in UK. (Datamonitor, 2008) Corus was created in 1999 through a merger of British Steel and Koninklijle Hoogovens, a Netherlands-based company. In 2004, Philippe Varin, CEO, initiated and launched the Restoring Success programme which aimed at closing competitive gap between Corus and the European competitors. The program includes waste minimization and process simplification where waste is reduced and unnecessary copying of activities is eliminated.

Health care services and mental health services Research Paper

Health care services and mental health services - Research Paper Example Mental health promotion and mental illnesses’ diagnoses and treatment are essential components of family medicine in the American health care. Family physicians receive continued medical education and residency training in order to better manage mental health problems in people of all age groups. Early recognition of problems is made possible with the help of continuity of care inherent in the family medicine. Family physicians are best-suited to recognize the problems and make adequate interventions in the family system since they treat the whole family. Family physicians are particularly important because they are also in a position to give treatment to the individuals who tend to avoid the traditional mental health services due to social stigma linked with the treatment of mental illnesses. Many mental health issues are neither recognized frequently nor they are treated adequately. Therefore, mental illnesses’ recognition and treatment are some of the significant challenges for the primary care physicians that are responsible for most services related to mental health care. Results of a national mental health care survey suggested that up to 18 per cent of the people surveyed with or without a mental health disorder DSM-IV’s diagnosis were treated in a one year period and 52 per cent of the visits took place in the sector of all primary care or general medical care (Pincus et al., 1998). Primary care patients with a psychiatric disorder are between 11 per cent and 36 per cent (AAPF, 2015) and a survey of mental health conditions in the practices of urban family medicine suggests that more than 40 per cent of the research participants met the conditions set for a mental health disorder (National Ambulatory Medical Survey, 2008). Traditionally, mental health services are carved out by the managed care organizations from the primary care. They place the mental health services in

Microcontroller in the ((( printer))) Research Paper

Microcontroller in the ((( printer))) - Research Paper Example This research paper will discuss the importance of microcontrollers through discussing its association to the various printers’ mechanisms. Introduction The invention of printer was important to the world especially at a time when there was pressing need to produce hardcopies. This need arose because of the invention of computers which required that an individual obtains a printout of the softcopy. Consequently, this led to the invention of the first printer, called a teletype machine but this were inefficient triggering the invention of dot matrix printers making use of microcontroller (Andrews, 45). Intuitively, it is true to say that microcontrollers saved the world in making the nowadays existing printers, inkjet and LaserJet printers. It is important to analyze of how the microcontroller leads to the efficiency of inkjet considering that this type of printer makes use of ink dots. Just like in other devices, like dishwasher, the microcontroller helps in providing motion t o the ink dots required to reach the paper and yield images. The action of microcontroller in controlling various processes such as electric current, performance and electric current makes it useful within the printers. This is like saying that the use of microcontroller reflects the quality of output from the printers. ... This always involves making use of thermal heat to initiate kinetic energy to the drop allowing it to move to the paper. The following is an image showing the impact of heat on the ink drop: As it is shown in the image, the required squirt of ink to the paper occurs after heating the ink which then starts to move in form of a bubble. However, the bubble bursts when it reaches out in the high pressure zone. This pressure causes the ink to burst causing it to hit the paper. The need for cooling effect sets in, at this point, where there is need for the bubble to collapse. The cooling effect triggers the elements in the bubble to cool thereby causing it to collapse. Consequently, the firing process forms a significant stage in delivering a desirable output from the printer. The whole idea of the heating and cooling relies on the need for operating in shorter and longer loops. In turn, the firing process depends on the presence of the microcontroller, which is an embedded system, allowin g the manufacturers to use it within the system. In this case, the microcontroller helps in controlling the temperature required for heating and cooling. The ability of the microcontroller to regulate the temperature of the system makes through its CPU allows it to be effective in the printer. The Random Access Memory allows the user to initiate the process of heating and cooling as a temporary process (Ibrahim, 26). Since it stores the data temporarily, it allows the whole process to stop once, the power goes off. This allows the printer to initiate the heating and cooling process, once the power is put on, while also stopping the process when the power goes off. The microcontroller allows the printer to work in longer and closer

Filipino Accounting Education Essay Example for Free

Filipino Accounting Education Essay This Statement is issued by the Accounting Education Change Commission (AECC). The AECC was appointed in 1989 by the American Accounting Association and supported by the Sponsors Education Task Force, representing the largest public accounting firms in the United States. Its objective is to be a catalyst for improving the academic preparation of accountants so that entrants to the accounting profession possess the skills, knowledge, and attitudes required for success in accounting career paths. The Commission encourages reproduction and distribution of its statements. The Commissions first Position Statement, on the objectives of education for accountants, emphasized the importance of teaching. The Statement cited the need for training in instructional methods, recognizing and rewarding contributions to teaching and curriculum design, and measurement and evaluation systems that encourage continuous improvement of instructional methods and materials.1 Without progress in these prerequisites to effective teaching, the objectives of that Statement cannot be realized. Moreover, progress is needed in mechanisms for sharing ideas and techniques and in the culture and organizational climate that establishes and maintains the scholarly status of teaching within the professoriate. All interested parties (e.g., university boards of trustees, regents, legislatures, governors, parents of students, and other sponsors of education) should help establish a priority on teaching and otherwise improve its effectiveness, but faculty and administrative leaders bear the greatest responsibility. CHARACTERISTICS OF EFFECTIVE TEACHING The characteristics of effective teaching must be identified if their presence is to be measured and improvements envisioned. Understanding the characteristic of effective teaching is essential for faculty (so they know what is expected) and administrators (so they can assess performance). Five characteristics of effective teaching are listed below. Curriculum Design and Course Development. To effectively design curricula and develop courses the teacher must: set appropriate objectives; develop a useful framework for the conduct of courses and programs; conceptualize, organize, and properly sequence the subject matter; integrate courses with other related courses, disciplines, and current research; and be innovative and adaptive to change. Use of Well Conceived Course Materials. Effective course materials enhance presentation skills, fulfill course objectives, are consistent with current developments and new technology in the field, create a base upon which continued learning can be built, challenge students to think, and give them the tools to solve problems. Presentation Skills. Effective presentation skills stimulate students interests and their active participation in the learning process, respond to classroom developments as they occur, convey mastery of the subject matter, achieve clarity of exposition, instill professionalism, and engage students with different learning styles. Well Chosen Pedagogical Methods and Assessment Devices. Effective pedagogical methods (e.g., experiments, cases, small group activities) vary with circumstances (e.g., size of class, nature of the subject, ability or skill being developed). Assessment devices (e.g., examinations, projects, papers, presentations) should be geared both to course objectives and to the progress of the course and should have a pedagogical component (e.g., fixing in the students mind what is most important, learning by thinking through a problem, identifying weaknesses to be corrected, reinforcing acquired skills). Guidance and Advising. An effective teacher guides and advises students as appropriate to the level of study and research (e.g., a freshmans exploration of potential careers, a seniors job placement, or a doctoral students work on a dissertation). THE ADMINISTRATIVE TASK Administrators should ensure that the reward structure stimulates effective teaching. They should also give attention to the other administrative issues that can affect the quality of teaching. These include: The schools or departments infrastructure for learning. This infrastructure includes, for example, classrooms, EDP and projection equipment, library facilities, and study space. Deployment of discretionary resources (e.g., availability of secretarial assistance, printing and duplicating, travel funds for teaching conferences). Appropriate class sizes and teaching loads, given the educational mission and resources of the school. Administrators should consider how each of the factors above is influencing the quality of teaching at their institutions and whether improvements can be made. Finally, administrators should be satisfied with the quality of the procedures in place in their institutions to evaluate teaching and continuously improve it. REWARDING EFFECTIVE TEACHING Faculty and administrators have a joint responsibility to develop incentive systems that produce the best educational outcomes for students. No one reward system or set of reward criteria can serve all institutions, but all should create adequate incentive for effective teaching. The incentive systems should reward effective teaching in deed as well as in word. Effective teaching should be a primary consideration in the tenure, promotion, and merit evaluation process. Effectiveness and innovation are not free, and it would be a mistake to assume that in the long term simply faculty pride and altruism are sufficient to accomplish continual change and improvement in the instructional function. STRATEGIES FOR EVALUATING AND IMPROVING TEACHING There is a close relationship between evaluating and improving teaching. Information about performance provides feedback on where improvements might be made. Assessments of performance need not have a purely administrative function of determining salaries and promotions; they can be devoted to improving teaching. The techniques below illustrate the range of what is available. Regardless of the technique chosen, assessments of teaching should be systematic and consistent. Self-assessment. Every teacher should regularly assess his or her work in order to improve. Self-assessment requires an evaluation of what was effective, what was not, why some things were relatively more effective, and what changes are desirable. Self-assessments can include documentation of purposes and techniques provided to colleagues as part of formal evaluations and are a natural basis for informal discussions of teaching techniques. Observations by Colleagues. Faculty should be primarily responsible for evaluating the teaching performance of colleagues. The evaluation process should be systematic and should strive for objectivity. A structured approach lends consistency to observations, which can make subsequent observations less stressful. All observations by colleagues should have as a major purpose to make recommendations for improvement, even if the occasion for the observation is administrative. Experience should be considered in assigning faculty observers. Student Evaluations. Student evaluations provide direct evidence of student attitudes toward the classroom experience. Students can report reactions to course workload; to the course materials; to the teachers classroom enthusiasm, demeanor and control; and to their personal interaction with the teacher. They can also estimate their own academic growth in the course. Alumni Input. Graduates can report on the thoroughness of their preparation, the usefulness of specific educational experiences in their lives and careers, and recollections of effective courses and teachers. Aggregate data on alumni outcomes (e.g., employment data) can be combined with information on curriculum design and teaching effectiveness to evaluate how both an accounting program and teaching approaches might be improved. Instructional Consultants. Consultants can analyze teaching techniques and styles and provide recommendations for improvement. Sometimes it is useful to work with a consultant and a faculty colleague, with the colleague focusing on course content and the consultant on teaching techniques. Teaching Portfolios. A teaching portfolio is a factual description or collection of a professors teaching achievements (i.e., an extended teaching resume). The teaching portfolio is to a professors teaching what lists of publications, grants, and academic honors are to research. A portfolio might include documentation of ones teaching experience and philosophy, syllabi, evidence of student learning, student and faculty evaluations, videotapes, and documentation of work on curriculum design and course development. A teaching portfolio may be critical to providing the teaching vita with the portability and external review enjoyed for so long by the publishing vita. CONCLUSION Every party with a stake in improving accounting education has a stake in improving accounting professors teaching, but faculty and administrators can do the most to bring it about. They can work to ensure that teaching is appropriately rewarded and supported, that campus conditions are conducive to effective teaching, that effective teaching strategies are shared with others, that sound mechanisms for feedback on teaching effectiveness are in place and functioning, and that methods of evaluating teaching are refined and viewed as credible by those who play key roles in the evaluation and reward process. SELECTED BIBLIOGRAPHY Angelo, Thomas A. and K. Patricia Cross. Classroom Assessment Techniques: A Handbook for College Teachers (2nd Edition) San Francisco, CA: Jossey-Bass Publishers, 1993 Boyer, Ernest L. Scholarship Reconsidered: Priorities of the Professoriate. Princeton, N.J.: The Carnegie Foundation for the Advancement of Teaching, 1990. Blackburn, Robert T. and Judith A. Pitney. Performance Appraisal for Faculty: Implications for Higher Education. Ann Arbor, MI: national Center for Research to Improve Postsecondary Education, The University of Michigan, 1988. Braskamp, Larry A. and John C. Ory. Assessing Faculty Work. San Francisco, CA: Jossey-Bass Publishers (in preparation), 1993. Cashin, William E. Defining and Evaluating College Teaching, IDEA Paper No. 21. Kansas State University, Center for Faculty Evaluation and Development, September 1989. Centra, John, Robert C. Froh, Peter J. Gray, Leo M. Lambert and Robert M. Diamond, eds. A Guide to Evaluating Teaching for Promotion and Tenure. Syracuse University, Center for Instructional Development, 1987. Diamond, Robert M. Designing and Improving Courses and Curricula in Higher Education. San Francisco: Jossey-Bass Publishers, 1989. Edgerton, Russell, Patricia Hutchings and Kathleen Quinlan. The Teaching Portfolio: Capturing the Scholarship in Teaching. Washington, D.C.: American Association for Higher Education, 1991. Gabbin, Alexander L., Scott N. Cairns and Ralph L. Benke, Jr., eds. Faculty Performance Appraisal. Harrisonburg, VA: Center for Research in Accounting Education, 1990. Lambert, Leo M. and Stacey Lane Tice, eds. Preparing Graduate Students to Teach: A Guide to Programs that Improve Undergraduate Education and Develop Tomorrows Faculty. Washington, D.C.: American Association of Higher Education, 1993. McKeachie, Wilbert J. Teaching Tips: A Guide Book for the Beginning College Teacher. (8th Edition) Lexington, MA: Heath and Company, 1986. Mckeachie, Wilbert J., Paul R. Pintrich, Yi-Guang Lin and David Smith. Teaching and Learning in the College Classroom: A Review of the Research Literature. Ann Arbor, MI: National Center for Research to Improve Postsecondary Education, The University of Michigan, 1986. Menges, Robert J, and B. Claude Matkis, eds. Key Resources on Teaching, Learning, Curriculum, and faculty Development. San Francisco, CA. Jossey-Bass Publishers, 1988. Seldin, Peter. The Teaching Portfolio: A Practical Guide to Improved Performance and Promotion Tenure Decisions. Boston, MA: Anker Publishing, 1991. Seldin, Peter and others. How Administrators Can Improve Teaching: Moving from Talk to Action in Higher Education. San Francisco, CA: Jossey-Bass Publishers, 1990. Stark, Joan S. and others. Planning Introductory College Courses: Influence on Faculty. Ann Arbor, MI: National Center for Research to Improve Postsecondary Education, The University of Michigan, 1990. St. Pierre, E. Kent, Michael P. Riordan and Diane A. Riordan, eds. Research in Instructional Effectiveness. Harrisonburg, VA: Center for Research in Accounting Education, 1990. The Teaching Professor. A newsletter published by Magna Publications, Inc., Madison, WI: Maryellen G. Weimer, Editor, Pennsylvania State University. The AECC acknowledge the contributions to the Statement of the following task force members who are not Commission members: Ronald J. Patten and Arthur R. Wyatt. Other Statement issued by the Accounting Education Change Commission: Issues Statement No. 1: AECC Urges Priority for Teaching in Higher Education (August 1990). Position Statement No. One: Objectives of Education for Accountants (September 1990). Issues Statement No. 2: AECC Urges Decoupling of Academic Studies and Professional Accounting Examination Preparation (July 1991).

The Founding Of The Vanity Fair Brand

The Founding Of The Vanity Fair Brand Founded in 1899, Vanity Fair (VF), the worlds largest publicly owned apparel company, offers various products such as jeans, bags, sportswear, footwear and outerwear. It operates mainly in the US and Europe, but also in developing countries like India, Russia and China. In the last decade, VF made some acquisitions including The North Face, Napapijri, Nautica and Vans. Five major coalitions consist of multiple brands a total of 700 brand stores in 2009 leading the Growth Plan strategy. The company recorded, in 2008, $7,561,621 of revenues. VF brands are attempting to establish close relationships with its suppliers to reduce production costs, respond to changes in other cost factors, and shorten the lead time that occurs with the traditional suppliers. Also, Fraser, the President of the Supply Chain International for VF brands, is concerned that the companys current supply chain strategies will not satisfy the future demand that will occur in the Asia-Pacific areas. In this paper, we will analyze four alternatives that VF brands can execute for its global expansion into the Asian markets. Those 4 alternatives are as follow; (1) To abandon the Third Way; (2) To continue with the current supply chain strategies; (3) To pick the best method for each coalition and products categories; and (4) Gradually switching to Third Way altogether in the end. Based on our analyses of the 4 alternatives and the apparel industry, we will suggest the best solution that will satisfy the new demand and help the other areas to become more e fficient and effective in the future. SWOT ANALYSIS Strengths Since the company was established more than a century ago, it was able to develop certain competencies in various areas and a good reputation. One of them is the strong performance in its internal plants, and the know-how and expertise involved. All these led to VFs own sustainable competitive advantages. In addition, the company built a technical know-how and engineering capabilities, which are very difficult to imitate. The rapid production at the internal plants and its supply chain are very valuable. Moreover, a large number of suppliers and the experience gained accumulated over time give VF a considerable and reliable network. Also, during the various acquisitions, VF preserved the unique organizational cultures and brand identities to keep the design groups intact. Every brand has then a strong personality that can be managed and developed individually, giving more diversity. Besides, the financial situation of VF is strong with a low level of debts and a high cash position th at can help them in case of tough economic situations and give them more flexibility to respond accordingly. Weaknesses When operating such a big and diversified company, some difficulties may occur. The first one is the lack of coordination and trust among suppliers and the company. A bullwhip effect may be observed due to the lack of inventories. Also, the supply chain is often illogical and highly fragmented due to various outsourcing locations. Certain dependence may be caused by some suppliers, making it very costly (ex: Nicaragua). Thus, building a reliable supplier network is very expensive. VF has a sheer complexity of its product line, leading to different needs and priorities among its numerous brands. The diversity of ideas between coalitions and directors causes some problems in the decision-making as well. Low costs pressuring for outsourcing can lead to quality matters and lack of control. Additionally, not much differentiation can be made in terms of supplying and transportation. Opportunities As the apparel industry is changing at a very rapid rate, innovative companies can see various opportunities. The supply chain management is a very first change in the companys structural changes; then the Third Way is described as an opportunity to gain another competitive advantage, going forward. Partnerships can be developed in a long term vision. Moreover, the expansion of sales in developing countries represents a huge growth opportunity. Asian markets seem like a favourable location for new stores. Also, the development of new line products at a broad range of price can be designed at any time to satisfy a new market segment. Fashion is seen differently around the world, thus, various strategies are used to fulfill each need. Future acquisitions can also contribute to the growth of VF. Threats Apparel industry is very much affected by economic situations. In times of crisis, too much dependence on some suppliers might be fatal; especially that competition is very hard and intense with brands competing directly. Continuous investment must be made, essentially in marketing to maintain margins. Plus, the growing bargaining power of mass retailing chains put pressure to lower the price at all time. Also, the frequent changes in tariffs and quotas make outsourcing unsure sometimes, making the research for suppliers challenging. Agile supply chain and vf brands The third way seems to be a new way to deal with suppliers and with a supply chain in general. However, third way could be seen as an agile supply chain in many aspects. In the next section, we will discuss what are an agile supply chain, the differences between lean supply chain and hybrid supply chain, and the link with VF Brands third Way. This part will give basic information that will be useful for our recommendations. VF BRANDS and THE AGILE SUPPLY CHAIN In a turbulent and volatile world, the only thing that does not change is change by itself . Basically, companies compete at several competitive dimensions like cost, delivery time, quality and flexibility. However, todays intensely competitive market is more and more defined by an instability and unpredictability of demand that represent the new challenges organizations face. For many reasons, the product and technology life cycles are shortening, forcing more frequent product changes in addition to new competitive pressure. Now, companies look beyond cost and quality advantages. Speed to market, speed to delivery and flexibility are being emphasized as a way to be more reactive to the needs of customers. However, more than speed, companies require a high level of maneuverability, or in other words, a high level of agility. What is an Agile Organization? Agility is a business-wide capability that embraces an organizational structure, information and systems, logistics processes, and in particular, mindsets. The key to success of an agile business is speed and flexibility. Agile organizations are market-driven, with more product research, and short development and introduction cycles. An agile organization can be defined as an organization capable to cope with unexpected challenges, to survive unprecedented threats of business environment and to take advantage of changes as opportunities. This kind of organization must be a fast moving, adaptable, robust business able to achieve a competitive advantage in a very instable environment. The basic way to define agility is the ability to quickly match supply, however, it is important to explain that agile is not a synonymous of leanness. Indeed, lean can be seen as doing more with less by implementing a lean manufacturing (Porsche Consulting) with zero inventory or Minimum Reasonable Inventory (MRI) and just in time approach. However, lean manufacturing system does not often mean flexible manufacturing system. A lean manufacturing system can result on less waste and high efficiency, but sometimes with important inventory. Finally, a company with a lean chain of supply can make their consumers wait a longer time to receive their products. We can illustrate that with the automotive industry and more specifically with the Toyota Production System. Indeed Toyota production system can be seen as lean, but that does not mean that consumers do not have to wait, often during months, to have the car of their choice. Therefore, Lean approach works best in high volume, low varie ty, and predictable environment. Whereas, Agility is needed in less predictable environment where demand is volatile and the requirement for variety is high. The Agile Supply Chains and Characteristics All organizations have supply chains of varying degrees, depending upon the size of the organization, the depth and scope of international outsourcing, the type of product manufactured, and the international production network. A supply chain describes the series of linked activities creating a process that changes supplies and components into finished products that will be distributed to customers. The agility of a Supply Chain is a measure of how well the relationship involved in the process enhances four pivotal objectives of agile manufacturing: Customer sensitivity, Virtual integration, Process Integration, and Network integration. First, all the agile supply must have the capacity to understand and respond to real demand quickly, in other words, the supply chain must be customer sensitive. The organization must be able to make forecast based upon past sales or shipment demand and convert these forecasts into inventory. For instance, the main challenge for companies is to be able to hear the voices of the market by receiving Efficient Response from customer (ECR) using information and technology to capture data on demand directly from point-of-sale and point of use. The organization must use information and technology to share data between buyers and suppliers creating a supply chain based on information rather than inventory, basically, create a Virtual Supply Chain. Sharing information using information and system (for example EDI) with our partner will create a collaborative work environment (process integration) that can be illustrated by joint product development and process improvement between buyer and s uppliers. Integrated your process offer the potential for major performance gain. This form of co-operation in supply chain is more and more important as many companies focus on their core competencies and outsource all other activities. Partnerships between buyer and supplier are inevitable to achieve an agile supply chain. To this extent, integration can mean the combination of sell through data, exchange of inventory status information, order coordination, open-book accounting, buyer supplier team, share information about the future products, and change in manufacturing process need to be changed as well as simplified pricing schemes . Figure 1 Dimension of Supply Chain Agility Supply chain agility can be discussed in terms of two dimensions of reach and range of activities covered by networking amongst companies (13;8). The figure shows this two-dimensional framework. On the vertical axis, there is the reach from Personal Division to Global. When, in the horizontal axis, there is the Range of activities from the basic way to send a message (EMAIL for instance) to Internet integration. This figure shows three steps from Bill of Material through Purchasing efficiency with electronic commerce, Supplier coaching, and Relational Database to the top level of planning, and control with Demand Planning, and Capacity Planning, and so on. To achieve agility on the Supply Chain, an organization must go through these steps and access the highest level with planning and control. In fact, the company must achieve the highest level on Reach (Global) and on Range (Integration). Indeed, on the last step, internal operations will be transparent to suppliers and customers. T his transparency allows cross companys team to work. Local teams are able to think globally and discuss the process and requirement without restriction without major problems of communication. Any change, modification, and new project can be implemented quickly, efficiently, and easily without creating high cost, or affecting quality of the output. (Figure 2) Another study, by Vankatranan and Handerson, implemented these three steps in addition with three inter-dependent dimensions of the supply chain (customer interaction, asset configuration, Knowledge Leverage). In fact, these three stages can be implemented to evaluate progress on each dimension of the supply chain and see how well integrated and agile it is. (Figure 3) Hybrid Strategy, another Solution Lean and agile supply chain are two concepts focusing on two different issues. Lean initiative is said to focus on cost and quality and impacts on flexibility and times based technology leadership objective (e.g. TPS), whereas, agile supply chain influence costs and time based technology leadership. However, companies often need to keep in mind cost quality as well as flexibility and technology leadership at the same time. A combination of the two approaches could be appropriate to create a hybrid strategy. Hybrid Supply Chain focuses on the fact that characteristics of demand must be taken into consideration when designing the supply chain. Within a mixed portfolio of product and markets, there could be some products with stable demand and some other with unpredictable demand that is why a supply does not have to be totally agile of lean. For instance, the Supply Chain of the fashion apparel, Zara, could be shown as a agile supply chain with some lean characteristic in order to have the most effective quick-response system in its industry. Indeed Zara is able to quickly understand trends, producing some items with low flexible demand in low cost country (low cost, long time delivery, and so on), but at the same time they are able to be produced quickly in response in Spanish high-automated and very efficient factories that allow quick production, shorter time to delivery in point of sale, lower risk, and more flexibility. We can discuss another case, IKEA. IKEA deals with many suppliers mostly in European Union (more than 50%) and 20% in China. Two ideas must be underlined; Ikea usually implement long-term relationship with strong partnership with its suppliers, however, these partners must respect very strict norms created by IKEA itself. IKEA can help is suppliers (by financings machines, increasing the efficiency of the supply chain, and on) that make these supplier very efficient and very dependent to the buyer. To this point of view, IKEA supply chain can be seen as an agile Supply Chain, however, Ikea produce many products in Asia (China), but these products have a more stable demand trend. VF BRAND and The Third Way: Implementation of an Agile Supply Chain? Vanity Fair brands were used to deal with their own very efficient factories located closed to the companys main market, the US. However, the group decided to extend globally by buying other brands where the policies were sometimes to totally outsource the production. VF brands needed to deal with a very complicated supply chain, very decentralized design, and so on; a kind of mix between traditional sourcing and outsourcing, for some aspect similar to ZARA. However, just chasing low cost and building its own factories are not seen as a long-term solution for Chris Fraser, President Supply Chain international for VF Brand. At the same time, some of the inefficiency was due to lack of coordination and lack of trust between apparel companies and suppliers. A new solution was adopted, the third way. Third way means that VF should focus on supplier network. Suppliers and VF brand would work together. Suppliers would own their factories, but VF brand will help them for free using their ow n resources in engineering and management forces as well as with their purchasing power to procure fabric and other raw materials -resources previously used in their own factories. This solution looks like IKEAs solution, however, Ikea focused on a network of suppliers geographically near its location which is not the case for VF Brand that have to deal with low cost countries regulation and particularities and many brands in order to achieve its agile supply chain. The results are not very good for the moment: difficulties to convince shareholders that sharing resources with outsourced suppliers is a good solution, and as well as difficulty linking with the country where products are supplied; which probably is the reasons why. As a conclusion, results from studies like shows that only a few companies have adopted agile supply chain practices. However, most companies have created long term collaboration with suppliers as well as customers; it can be seen as lean Supply chain or hybrid strategy. Indeed study suggests that lean supply chain has a higher level of impact on competitive objectives in contrast to agile supply chain. Nevertheless, this result would probably be discussed within a few years as it will take some time before current companies investments and research effort on agile supply chain lead to more concrete and enjoyable results on competitive outcome compared to lean supply chain. Lets see what VF Brand can achieve if it pursue this third way. ALTERNATIVES Alternative 1 Abandon the Third Way go back to the old way The Third Way could potentially cause many difficulties for VF, hence abandoning this way before investing too much money is a possible alternative. Firstly, you maintain the flexibility to change volumes or to change to a supplier who is offering a lower price. You are also independent from the suppliers problems, for instance if you are not satisfied with the quality of the product, you can simply switch to a different supplier. Following the old way, you do not need to spend money and time until the problem is fixed. Secondly, it is tough to find suppliers willing to form a partnership with the given conditions. To agree to not supply the same category of products to competitors anytime in the future is a huge barrier for a supplier and drags him into dependence on VF. Since the price paid is vague at the establishment of the relationship, the supplier faces the risk to be exploited. The fact that one of the test Third Way suppliers could not manage to survive financially is a hint that the relationship might not work out for suppliers. In Addition, VFs existing suppliers were carefully selected and since they were not interested in a closer relationship. Thus, VF needs to establish the Third Way with unknown companies, a great risk if you are concerning the trust needed. Thirdly, there is still the possibility that VFs knowledge leaks out to competitors. The technology you provide your supplier is not necessarily limited to a specific category of product, but you relationship might be. In this case, the technology could be used by competitors if they buy products of a different kind from that supplier. Since VF is not the owner of the supplier, it is also harder to control the knowledge leaking. For example, an employee may change to a competitors supplier. Fraser and Green called VFs technical capabilities a trump card, therefore it should be highly protected and not being risked. Another point is that the problem of switching costs is also an issue. To establish a Third-Way-relationship VF has to invest money to transfer their knowledge to the supplier. Since the latter is not losing any money in case of termination of the contract, the chance for dropping out is higher. Regardless whether the supplier drops out or is closing down for some reasons, it takes a long time until a new relationship is established, so VF might face severe supply difficulties. Lastly, in a study there was no significant relation between strategic sourcing and gaining competitive advantage. Therefore, the effort spent on the Third Way might not return the expected results. On the other hand, the same study showed that strategic sourcing (and therefore the Third Way) has a positive influence on business performance. A close relationship is also speeding up goods entry. Also keep in mind that the total costs for a five pocket jeans were the lowest of all three ways. Alternative 2 Continue the current supply chain strategies Another alternative strategy for the situation which Vanity Fair brands are facing could be to keep working on the current strategy. As explained in the article and supported by its strong financial performance compared to its competitors, the company has maintain its competitive position in the apparel industry. VF brands have been well established through a series of successful mergers and acquisitions of different brands, products, and styles. In the course of these acquisitions, the company was able to gain huge competitive advantages from operating its own manufacturing plants and traditional outsourcing, simultaneously. This combined strategy allowed the company to juggle between based on the geographic markets, demands, different products and coalitions. Frasers Third Way strategy seems very attractive for VF going forward. Many of the challenges the company faces are due to production inefficiency and supplier relationship based on little or no trust. Fraser and VF brands are at a crucial stage to decide which means to carry on international expansion goals in the future. Despite many benefits of the Third Way, the company must examine if this supply chain strategy is a strong fit for Asian markets. As mentioned previously, there is no doubt that a combination of full integration and traditional sourcing is a VF brands strength. Internal manufacturing sites are able to produce high quality products more efficiently and reliably compared to not only its competitors but also its outsourcing suppliers. The significantly reduced production time is a great strength with respect to the products that experiences a high inventory turnover rate. Another advantage arises in unexpected crisis such as the global economic downturn in 2008-2009. If the company operated solely based on outsourcing, it would have been very difficult to survive due to the shutdown of small shops and short notice of their discontinuation. On the other hand, outsourcing for certain coalitions or products due to the nature of its operations is inevitable. Cut and make (CM) contracts allowed the company to oversee cost drivers at each stage, mostly for heritage lines supplied in Central American and Caribbean. Full package sourcing was mainly used for the lifestyle brands in Asia, Europe, and Northern Africa. Outsourcing strategy provides VF brands with more flexibility when dealing with different suppliers across different geographic regions, especially with regards to tariffs and quotas. While the Third Way has many benefits going forward, this strategy also involves a high risk and costs associated, more so if executed without thorough research and examinations. Besides the concerns from different areas of the company itself, the Third Way should be carefully selected and applied to the most suitable product lines. For example, the strategy is most suitable for products that require the steady and regular supply of its inventory with the staffs of a certain level of education. Also these potential suppliers should be willing to build the strategic partnership for a long term. As mentioned before, switching costs are another hindrance. Since it is much easier to persuade new suppliers than existing suppliers, the company needs to thoroughly examine the qualifications of potential suppliers and there is always a risk that the supplier might not meet the standards later on. Rather than expanding globally extensively through the Third Way, Fraser and the company must fi rst identify the strategic fit for certain geographic regions for certain products/coalitions, and then pursue this strategy. A product line which makes up a small volume or not much techniques or skills should rather be outsourced. Alternative 3: Hybrid Supply Chain VF Corporation world headquarters is located in Greesboro, North Carolina where the senior management team is based, along with the corporate strategy, Finance, Global Business Technology, Law, Human resources and finally, Global Supply Chain. VF Brand Business model focuses on supporting the individuality of lifestyle of each VF Brand and has to deal with each headquarter. Indeed, each Brand has its own headquarter and focuses on its own consumers and customers.(1) However, VF Brands had divided the globe into 4 areas: US Region, Americas, EMEA (Europe, Middle East, Africa), Asia-Pacific. VF Corporation has a specific strategy for each region even some brands are in different regions and are often global. Each brand has specific suppliers that can deliver globally and deal with the headquarter of this specific brand (not with VF Corporation). However, different brands in different regions might need the same supplier for almost the same product. For instance, two brands may need the cheapest supplier as possible for a specific type of product that can accept a long lead time whereas some other products may need a short lead time as the demand trend could fluctuate a lot. The next recommendation could be for VF Brand to have a more original and customized production and purchasing strategy. The basic idea is to create more coherence between where suppliers are based and where products are distributed. Lets take backpacks for example. Backpacks are needed for many companies inside the group, however the demand for backpacks is not fluctuating a lot and the demand is often lower for a backpacks than for jeans or a shirts or t-shirt. This implies that these backpacks could be produced in Asia with lower prices and longer lead time with classic suppliers. However, Jeans for the US market could be manufactured in Mexico in highly automated factories owned by VF Brand, and shipped quickly to the US. Manufacturing these Jeans in Mexico allowed shorter lead times and flexibility depending on fashion trend and thus, demand. The idea is to base suppliers where it is more significant for distribution. If goods are produced in Eastern Europe or Asia, these produc ts should be shipped directly from suppliers to a distribution center that will be located near where products will be sold. Indeed, nowadays, many products are produced in Asia and shipped to the US to finally be sold in Asia. This new approach will significantly reduce lead times and cost. Previously, we only talked about regular suppliers and factory owned by VF. However, VF Brands do not own their own factories for instance in the European and Asian markets. The key idea is to implement the third way in this case. Indeed, some products in the Asian or European market could have a very fluctuating demand trend; for these specific products some brand may need suppliers as efficient as VF Brands factories. Choosing specific suppliers and implementing the third way with them could be a good solution. These third way suppliers could produce for different brands of the VF Corp when they want to produce common products for a specific period of time or deal with specific products for different brands of the group. These third way suppliers could act like VF Brands factories; but in this case, close to EMEA (Europe, Middle East and Africa) region or Asia-Pacific region markets. To avoid sending products to other part of the world and then send them back to the original region , regional centers could be created. These centers will received product from normal suppliers (common for all VF Corp Brands) and then send these product to other regional centers, reducing lead time and cost. At the same time, Third Way suppliers will only focus on production for their actual area of the world. VF Brands must act local and think global. However as I will show, VF Brands do not have to think global just with its supply chain. Indeed, as we previously said, some products -like backpacks- are not often a trendy product. These not-so-specific products could have a common base -platform- share between the brands that will allow mass production with the same suppliers-reducing cost by dealing with more significant volumes-. In other words, some products could probably be designed by and for a different brand of the group but with the possibility of customization to differentiate these products. Exhibit 1 shows you an example for 3 areas, (EMEA, USA, ASIA) 1- VF Corporation Website http://www.vfc.com/about/global-presence VF CORP, how to think Globally Alternative 4: Gradually switch to Third Way altogether in the end Another alternative is that VF could gradually change their strategy to Third Way altogether in the end. As mentioned in the given case, VF can achieve more efficiency and long term stability through the Third Way. In our previous alternatives, we mentioned our concerns about the Third Way that it would not succeed. According to this point of view, the Third Way will bring loss of flexibility, leakage of VFs technology to outside and many other losses that will not benefit the company. However, to survive in apparel market of today, it is crucial for a company to satisfy various needs of consumers while supplying products as quickly as possible, which can be achieved by the Third Way. In order to quickly respond to market changes, it is important for VF to have a simplified, efficient production process so that it can immediately act when necessary. By achieving the Third Way, VF can gain two advantages. First, it can bring efficiency to its supply process. Second, it will result in a long term and sustainable supplier relationship. First, by implementing the Third Way, VF can make its supply process more efficient. By providing high technology engineering resources of VF, suppliers of VF can improve its production processes. This will result in cost benefits for VF as it will shorten lead time, and decrease production and inventory cost. Not only that, improving production process and shortening lead time mean VF can act more quickly. It is important for an apparel company to react quickly to changes to satisfy ever changing needs of the fashion market. Second, VF can create a long term and sustainable supplier relationship with its suppliers by following Third Way. As previously mentioned, contract of Third Way includes long term contract with its supplier in producing goods. By having a long term relationship, VF can decrease cost of finding new supplier for every new season. Also, by providing VFs engineering resources to improve the production process for suppliers, VF can gain trust from its suppliers. By building trust with suppliers, VF can minimize the cost of excess inventory and long lead time. Those against the Third Way argue that it will result in low flexibility, technology leakage. However, recent experiments in countries like Bangladesh showed the Third Way suppliers were able to greatly shorten lead time, allowing VF to respond to market more quickly than compared to traditional ways. Also, no leakages of VFs technology were reported. Those against the Third Way argue that the Third Way has many holes and also it is unable to persuade existing suppliers to change into the Third Way and therefore risky and ineffective strategy. However, this is a myopic view of the issue. Such problems are transitional errors that can be dealt with in the long term. Holes that might appear through the Third Way can be revised when such problems are found. Also, the supplier persuasion issue can be dealt by gradually replacing existing suppliers with the Third Way suppliers while continually trying to convert existing suppliers into the Third Way. It is essential for VF in order to sur vive in apparel market to build a supplier relationship that is sustainable and interactive; hence, the Third Way is the answer. RECOMMENDATION The company is currently in a no-return process. It needs to find the best way to satisfy the growing demand all around the world but parti

The Absurdity of Scientific Creationism Essay -- Science Religion Essa

The Absurdity of Scientific Creationism We humans have always thought of ourselves as being unique, whether by divine sanction or by a self-established belief in superiority. For some, this understanding is intimately tied to the traditional tenets that have long been held as fact, having only recently been challenged. For modern Christians, the literal interpretation of the Bible=s account of creation has come under attack by the development and widespread acceptance of Darwinian evolution. To some, undermining the credibility of Biblical creation directly calls into question the Bible=s authority on its moral teachings. As Ken Ham, from the WGBH Boston Video Evolution Series: What About God? states, AYwhat it [the Bible] says is what it meansYit relates to the authority of scripture and the gospelsYso, if the Bible got it wrong in astronomyYgeologyYbiologyYthen why should I trust the Bible when it talks about morality and salvation? [i]@ It is no wonder with sentiments like these that the backlash against evolution has been so strong and lasting; nonetheless, it has not been until the last few decades that such a debate has moved from the pulpit to the laboratory. With a more educated and well-informed army of Christians, who believe in creationism, the scientific evidence for evolution has now come under assault. With creationists and intelligent design advocates like Henry M. Morris and Michael J. Behe respectively, the attack on Darwin is no longer argued as religion versus evolution per se, but rather one Alegitimate@ scientific theory against another. Here, we examine some of the scientific arguments presented by Henry M. Morris in his various publications. As a biology major, I find Morris= writings fascin... ...nd John D. Morris. The Modern Creation Trilogy: Science & Creation. Vol. 2. Green Forest, AR: Master Books, 1997. [xvi] http://www.ncbi.nlm.nih.gov/BLAST/ [Date Accessed: Saturday, February 1, 2003] [xvii] http://www.ncbi.nlm.nih.gov/BLAST/tutorial/Altschul-1.html [Date Accessed: Saturday, February 1, 2003] [xviii] http://www.ncbi.nlm.nih.gov/BLAST/tutorial/Altschul-1.html [Date Accessed: Saturday, February 1, 2003] [xix] Morris, Henry H. Scientific Creationism. Appleman 557-564. [xx] Morris, Henry M., and John D. Morris. The Modern Creation Trilogy: Science & Creation. Vol. 2. Green Forest, AR: Master Books, 1997. [xxi] Morris, Henry M., and John D. Morris. The Modern Creation Trilogy: Science & Creation. Vol. 2. Green Forest, AR: Master Books, 1997. [xxii] Evolution: What About God? Videocassette. WGBH Boston Video, 2001. 60 min.

Democracy Or Oligarchy? A Comparative Essay :: essays research papers

During the Classical Age of Greece, two powerful city-states emerged, each governed by a different system. Athens was run by democracy, whereas, Sparta, a military state, was governed by oligarchy. Athens' democracy served its people better. Since all had a say in the government and everyone was included in a state was ruled by many. In Sparta, the state was controlled by a select few, kings and ephors, who had absolute power. In Athens plenty of time was spent on architecture, to ensure that Athens would forever leave behind a cultural legacy, whereas in Sparta it was believed that there was no need to build extravagant buildings, therefore leaving very little of a cultural legacy. Finally, Athenian slaves were treated very well, often paid, and had a chance to buy their freedom, unlike Sparta, where slaves were treated as though they were not people, and could be killed for any reason at all. In Sparta slaves lead cruel lives. The number of slaves in Sparta outnumbered the amount of citizens, making Spartans constantly paranoid of a helot revolt. In order to prevent this fear, "the ephors declared war on them every year. In spite of these precautions, the Spartans frequently had to suppress helot revolts"(Davis 90). The Spartans felt this was an efficient way to keep the numbers of slaves down, and to further subdue the slaves hopes of one day being free. Since slaves were treated horribly by the Spartans they were constantly trying to escape. In Sparta a slave could be killed simply because of being suspicion of that slave being a rebel or planning to escape. In Athens most slaves were loved, respected, and often paid for their labours. They were given the opportunity to pay for their freedom. Unlike Sparta, slaves in Athens were "protected from bodliy harm by legislation"(Davis 94). Slaves were much more happy in Athens since they were not const antly in fear for their lives. In Athens slaves also had several opportunities for normal jobs, for example, a slave could be an artistan. Slaves in Athens, "often worked alongside citizens and metics in both unskilled and highly skilled jobs"(Davis 95). On the most part, slaves in Athens were happy and content, however one-fifth of the slave population was forced to live and work in the silver mines. Since slaves in Athens received better treatment and the ability for them to have jobs other than normal labours, slaves had a better life than the slaves of Sparta.

Language Development in Hearing-impaired Children Essay -- Linguistics

This had to be the hardest paper that I have written here at Ashford. I think a lot had to do with finding four articles that I could really relate to. Well, then again finding the articles that interested me the most in one of the following areas: cognitive development, language development, social development, or memory and the brain in children and infants. Most students would say that this is easy, however, my situation is not like most students. I have a 6 year old little girl, named Racine, that is my true inspiration. She is the reason why I am here at Ashford and deciding my major. The reason why I bring my daughter up in this paper is because all of the area I have to write about really concern her. Racine is hearing impaired and will most likely be deaf by the age of 10 years old. This is very said for our family. However, the hardest part is not her losing her hearing but it is everything else with her learning. Racine has all of the above issues we are suppose to write our paper about. However, her two major issues , along with the hearing loss, are cognitive development and language development. With you knowing a little about Racine, I would like to go a little out of the box. What I mean by this is that I have read all kinds of articles and research on these two different developmental areas and there really is not a lot dealing with hearing loss associated with them. Within doing my research for this paper I have found that children who experience hearing loss tend to speak in three specific ways. These ways includes American Sign Language, either using aural- oral communication, or simultaneous. Children with hearing loss have to develop communication skills through the value of their eyes rather than the... ... from http://www.wrongdiagnosis.com/medical/hearing_impairment.htm Causes of Hearing Loss in Children. (n.d.). Retrieved from http://www.asha.org/public/hearing/disorders/causes.htm Children with Hearing Loss A Family Guide. (n.d.). Retrieved from http://www.he ENT: Ear Nose & Throat - Specialists of Northwestern Pennsylvania. (n.d.). Retrieved from http://www.ent-specialists.net/childhearingloss2.phparingproblems.com/Children_with_Hearing_Loss_Family_Guide_Summary.htm Child Hearing Loss by Kristin Mulcahy.doc. (n.d.). Retrieved from http://faculty.frostburg.edu/mbradley/EC/childhearingloss.doc Different Types Of Hearing Loss. (n.d.). Retrieved from http://www.ehealthmd.com/library/hearingloss/HL_types.html NPC Quietnet: Quiet Classrooms: Paper on Hearing Loss in Children. (n.d.). Retrieved from http://www.nonoise.org/quietnet/qc/workshop/2paaa2_1.htm

Accounting Profession

The workload of the office is measured 2 In terms of actual clients; rather than attempting to measured the firm In terms of the billing hours or dollars. Two individual clients serviced by the firm illustrate the complexity of coordinating the activities within one local, targeted firm within the region. One client Is an independent 011 and gas entrepreneur that operates over an expanded region which may involve operations in multi-states when exploration is active. A second client is a construction company that has crews operating in four states on a weekly basis..The required accounting and tax documents (paperwork) ND information change exponentially with the addition or deletion of new clients to the existing client list. A concurrent change is that of administering a database to ERM the tell to manage the required coordination between separate accountants working independently but for the same client. The firm's workforce is made up of two partners, one non-partner associate an d various other hourly personnel. The firm currently operates offices in two locations within a single state.The CPA Firm (CPA) partners recognized within the past several years that a paper intensive environment ad resulted in a firm-wide system that was in danger of collapse. One of the two partners, the senior partner, was assigned the specific task of developing policies related to two interrelated purposes involving the use of technology: (1) to improve the management of the processes and work (data) flow within the firm's system and (2) to undertake strategic planning to insure the firm's continued growth and success by improving cost efficiencies through better usage of technology.The research group (authors of the study) used the results of an interview of a partner of a repressions law firm (in a parallel study) using the nine milestones recommended by the SEARCH (the National Consortium for Justice Information and Statistics) during the literature review as a guide in dete rmining the strategic planning and implementation for a typical law firm within the Justice system in order to compare research results between two different, but similar, professional firms.The milestones permitted the research group to organize its findings in a manner that is consistent with other efforts within the Justice system (law firm) while also providing similar structure for a CPA that is governed by parallel expectations.However, since the law firm was a component of the Justice system the findings are grouped into fewer categories to allow the research group to structure the intent of the recommendations provided by SEARCH to a specific case study (of the CPA) regulated by professional, federal and state statutes/regulations to a professional law firm within a specific segment of the overall Judicial system yet regulated in a similar manner. Both types of professional firms have legal and ethical obligations to protect their clients' interests (manual and electronic do cuments, etc. 3 STRATEGIC DISASTER PLANNING The CPA notionally had a self-contained computer- based information system housed internally in one of the two branch offices of the firm. As growth of the client base grew and the firm expanded the firm added a part- time, consulting-in-nature IT support that continues today. Initially IT periodically backed up the firm's data on an infrequent basis that evolved into a routine practice over time. However, no firm backup policy or procedure existed; rather the IT staff simply implemented common sense and applied what experience had shown them was the service the firm needed.In short, simple use of backup tapes and disks as determined informally by the IT consultant as his time permitted. However, as the CPA continued to grow the partners began to informally create a plan for backup; however, the backup was still localized and stored at one of the firm's office where the primary IT operation was housed. The easy plan established and used wa s to store duplicate copies of computerized files in the same physical location where the master copies were located.Experience proved to be a lesson learned. The offices of the firm are located in an area of the U. S. That is prone to hurricanes. While the offices are not located on the coast hurricane damage NAS occurred within the elite to the firm and the original partners learned that offside storage of backup copies could prove to be a wise course of action in an area that has experienced hurricanes on a frequent basis. Thus a backup of computerized records with offside storage became the default plan for several years.The senior partner, upon being charged with the responsibility to improve the management of the processes and work (data) flow within the firm's system and to undertake strategic planning to insure the firm's intended growth and success by improving cost efficiencies through better usage of technology initiated planning by developing a firm wide identification o f technology needs, policies and procedures that would be necessary for the firm to successfully survive a natural disaster.This planning effort included charging the IT consultant with the responsibility to recommend changes in the computerized firm-wide system that would permit the daily backup of all databases and other files at remote sites including alternative network capabilities that could be used to resume email and there communication capabilities as quickly as possible if the main office location was down due to a natural disaster. The plan was to have alternatives that would permit the firm to resume and maintain operations from various sites within the U.S. If necessary. On no single date was the system to be backed up at only the main location by having the master and backup files physically located at the same system. The IT consultant recommendations were used by the senior partner to subsequently develop plans for the CPA which addressed the backup, relocation, secu rity, and covert in the areas of hardware, software, databases, and physical 4 structure or operational areas, and telecommunications-network links internal and external to the CPA.The IT staff was requested to provide the senior partner with suggested scenarios that would describe the cause and effect of actions (procedures) that the CPA should implement. Examples provided by the senior partner included the following: 0 Hardware – laptop computers were to be taken home (and subsequently to evacuation locations) by individuals the laptop was assigned to by the firm. All non-removable computers, etc. Were wrapped in heavy plastic for retention from wind and water damage (anything short of a direct destructive hit).The CPA buildings were to be secured to minimize the effect of wind and water debris and structural damage. 0 Software – All software programs, systems and applications, backed up and sent to offside locations in second firm office located another geographical region of the country. 0 Databases – all data backed up and copies moved to local and distant locations electronically and hardcopy. Two sets prepared and kept at two different locations locally and one set sent to an off-site location in Tennessee (and not in line for hurricane damage).Telecommunications- network – reviewed the backup contingency plans with vendor that was located in another geographic region to initial recovery efforts once the CPA and vendor could resume contact and after power and other utilities were restored. Partners of the CPA were obviously kept in the loop and were advised to carry identified hardware, software, and paper files to other locations (homes and perhaps subsequently to evacuation location areas outside to the disaster area). The partners supervised t transfer of items to the second CPA location (from one gulf coast state to an inland state overnight).August 26, 2005 the path of Hurricane Strain continued to indicate that the CPA likely would be within the projected landfall area and subsequent inland path of destruction. The increasing magnitude of the hurricane became obvious to the firm personnel and the disaster plan was set in motion. The plan identified those responsible for each of the planned areas of responsibility. When the decision was made by the partners-owners of the firm to implement the disaster plan there was approximately four hours remaining in the work week.CPA employees were already concerned for family and personal reporter and the firm began to allow employees to leave work early to tend to those needs. However, a core of employees – partners and one staff person remained to oversee the completion of disaster procedures. Who did what? When asked this question the senior partner stated that the partners did the activities related to insuring the hardware, software, databases, 5 telecommunication-network and structural preparations were completed as quickly as possible.He commente d that what most have to remember is that Hurricane Strain grew from a category 1 too category 4 or 5 within a very short timestamp. All disaster planning had been based on what disaster experiences in the past had shown would be probably. The IT consultant worked non-stop until the last items were relocated, secure, backed up and ended their efforts on Sunday, August 28th. The CPA partners at both locations dealt with the business end of the disaster plan implementation.Those tasks included : 0 Notifying clients and carriers the CPA was â€Å"battening down† and would be back in touch as soon as possible, 0 Arranging to have any imminent incoming checks re-routed to the off-site inland state location (for feet and operational banks), 0 Updating voice messages for the office, 0 Making final decisions about which paper (hard) copy file needed which level of protection (covered, uncovered, removed to another location, etc. , 0 Reviewing that all electronic (soft) copy were back ed up according to the plans to insure that copies were located in several locations locally and remote and the person responsible for each copy, Providing phone contact lists for all employees and giving out partner information to all employees (who had already been sent home to deal with personal and family assister preparations), and 0 Checking insurance policy coverage (and later following through [for example, business interruption insurance has been troublesome]).