Nigeria Labor Practices and Policies

For the past years the company has been experiencing hampered development in terms of production and distribution of our clothing line. This slow setback has been seen as a result of inadequate marketing railing against exposure and product brand recall. Erroneous decisions in market positioning have also been some of the factors that resulted to poor outcome thus hindering the company's gain for profit. This paper is geared towards exploring new avenues with regards to new locations in the clothing line market. We would try to investigate three referred locations in countries in Latin America and Africa, namely Bolivia, Sri Lanka and Nigeria. As part of our initial recommendation, this paper would be focusing its first part of the report to the country of Nigeria. Based on preliminary investigation done, Nigeria is being viewed as the most conducive and most advantageous among the three countries in this case study. All of the necessary issues and concerns would be tackled and be briefly discussed on the foregoing items. Like any other sovereign country, labor policies in Nigeria are being controlled and monitored by the government. Labor union practices are allowed by the state, as part of the international community, Nigeria has signed and ratified the International Labor Organization's (ILO) convention on freedom of association and the creation of labor union. however, prior (military) rulers recognized a single central labor body, the Nigerian Labor Congress (NLC), thereby de-legitimizing other unions. Except for members of the armed forces and selected employees essential by the government, Nigerian workers in all levels may join trade unions and strike. Employees essential to government operations include firefighters, police, employees of the central bank, the security printers (printers of currency, passports, and government forms), and customs and excise staff. Collective bargaining is widespread in many sectors of the economy. Nigerian law specifically the Nigerian Industrial Courts, an independent arm of the judiciary protects workers from retaliation by employers for labor activity. In terms of the protection of Nigerian Children against child labor, Nigeria's 1974 labor decree prohibits employment of children under 15 years of age in commerce and industry and restricts other child labor to home-based agricultural or domestic work. The law further stipulates that no person under the age of 16 may be employed for more than eight hours per day. The decree allows the apprenticeship of youths under specific conditions Labor laws in Nigeria also enforce strict compliance on the safety of its workers. Just compensation for injured workers and dependent survivors of those killed in industrial accidents are rigorously being imposed on employers. Cultural Attitude Towards Women and Children As in many ethnically diverse countries, women's role in Nigeria is based on ethnic and regional differences. Majority of the Nigerian women that are still secluded under Islamic beliefs and principles are commonly less educated and sometimes hindered from formal education. Most of urban Nigerian Women are working as stall vendors operating small stalls. Even in elite families of the society, Nigerian women's presence in social gatherings and other functions are either non-existent or very controlled. However, in contemporary times Nigerian women's presence in modern society is rising but is still a long foreseeable future for Nigerian women's role in a country dominated by the principles of old of the male gender. Children are treated as a part of the minority of the society. As mentioned on labor laws being enforced by the government, children are allowed to work providing they are not below 16 years old. In western nations the legal working age of children or minors are 18 and above, this fact just shows that opportunities for children to work is open at a younger age in Nigeria. At present, Nigerian fashion is greatly influenced by both Nigerian ethnic culture and western influence. The presence of diverse style in terms of influences has come a long way in Nigerian fashion. Many noted personalities in the country evolved as icon in the Nigerian fashion industry, many of them have international recognition. Nigeria has designers like Maufechi, Divine, Monami, Kess Jabari, Meggito to mention a few. The presence of Nollywood, the cinematic center of Nigeria similar to that of Hollywood serves as a typical role model to the existing fashion statements in Nigeria. Opral Benson, an African fashion designer par excellence describes fashion as; â€Å"Fashion is continuously changing. You cannot compare the fashions of these days†¦.. Fashion is something which is local, national and international. In short, fashion all over the world is a quite dynamic phenomenon. Fashion trends evolves from ethnic to modern styles, rejuvenating the fashion of early years in Africa towards the influences from Europe and Western countries specifically Afro-American fashion statements from the US. Famous brands from western designers like Versace and Tommy Hill Figger is presently being adored by upper class society in Nigeria, thus only proving that blends in fashion is striving gracefully in the country. Nigeria being the most populated country in the African Continent is considered as a third world developing country. Its people are ethnically divided and have some 250 ethnic groups, with varying languages and customs, creating a country of rich diversity. According to Country Studies, US ; About 70 percent of all Nigerians were still living in farming villages in 1990, although the rural dwellers formed a shrinking proportion of the later force. It was among these people that ways of life remained deeply consistent with the past. Nigerian economy is at its recovery and development stage and is presently undergoing massive reforms to uplift the countries economic standing. The importance of formal education has been one of the primary concerns of the Nigerian Federal Republic and has become the largest social program of the government. At present more than 47% of the age group of 5 to 14 years old have attended primary to secondary schools. The secondary level age-group (ages fifteen to twenty- four) represented approximately 16 percent of the entire population in 1985. English is the official mode of instruction above the secondary level of education. Federal Republic is the form of government of Nigeria. Historically, Nigeria re-achieved democracy in 1999 after a sixteen-year-long interruption by a corrupt and brutal series of military dictators and counter-coups. Corruption is still one of the worse problems that the government is facing. Nevertheless and as always in a third world government, new reforms are being undertaken to subdue art of this problem. The Club of Paris considers the economic reforms and policies of the present government under the leadership of President Olu gun ? basanj? is being considered strong and formidable. With a positive outlook, it must be important to note that the prevailing advantageous situation existing in the Federal Government of Nigeria is in sum conducive and serves as a credible prospect to establish a boutique and a manufacturing plant. The existing labor laws of the country are favorable to the type of employment that the plant will need in its operations. The improving educational level of attainment and literacy rate of the prospective employees will be a key factor in streamlining plant and factory operations. The countries demographics being the largest population in West Africa and social conditions as mentioned on previous case finding points out considerably fair in attaining production growth in terms of sales and distribution of primary clothing line. Government reform policies in its economy and foreign policies will trigger our company's goal to expand and export high quality products produced in the Nigerian based manufacturing plant. Last but not the least, the high fashion sense of Nigerians in terms of garments, in diverse influence and style will be a vast market for our products. The presence of a moving industry like Hollywood will serve as a high level market trend setter that would provide consistent promotion of our clothing line. In summation, Nigeria will not only serve as a good place to establish a manufacturing plant but will also provide the company s a vast market to distribute our products. A country situated in central South America with the present Unity Government headed by President Evo Morales of the Movement Towards Socialism (MTS) Party. The country is highly dominated by indigenous people of Bolivia comprising almost 65% of its population. Bolivia experienced several military government takeovers in the past 5 decades. In terms of Economy, Bolivia is one of the least developed countries in South America and remains to be the poorest among its neighboring nations. Around 65% of the countries population are considered agriculturally dependent and still lives in poverty. The social condition of Bolivia hinders its opportunity to grow as nation. With a large number of grievances coming from the majority of Bolivian indigenous people, ranging from issues like poverty, labor disputes, political issues among other things. Bolivia is still experiencing traditional division of classes of which the working class remains to be in destitute. Political instability has been also a great factor in the slugging economy of the country. The presence of several political parties with contradicting policies and principles thwarts the countries emancipation from political turmoil. Disputes between labor and the state deepened under military rule. Bolivia was a country torn apart by regional, ethnic, class, economic, and political divisions. In terms of education, the present negative standing of Bolivian Government delays the development of general education in the country. Data from US Country Studies on Bolivia detects; Dropout rates also remained extremely high. Only one-third of first graders completed the fifth grade, 20 percent started secondary school, 5 percent began their postsecondary studies, and just 1 percent received a university degree. Dropout rates were higher among girls and rural children. Only about 40 percent of rural youngsters continued their education beyond the third grade. Since poverty is the primary problem of the country, the overall spending of an average family relatively allotted to basic necessities such as food and shelter. Overall the obstructing difficulties surrounding Bolivia's national predicament and dilemma have made our conclusion that the country is the least among the three case study countries to establish a manufacturing plant and boutique. A country founded in the midst of racial difficulties, diversified religion and relatively unstable political system. Having a similar caste system as India, its mother nation, social divisions have had a direct and weighty impact on politics. These obstacles have produced several civil wars and created dent on the national standing of Sri Lanka for the past decades. Ethnic rivalries also add unstable issues among political parties. Unsound political situation and issues regarding security have been a part of the struggle of the economic standing of Sri Lanka. Violence has continued to dominate its criminal and justice system. Enforcement of labor laws and policies are still being considered by analyst as inconsistent. Labor unions are highly politicized with a variety of organizations representing different political parties. With regards to factory and manufacturing operations, certain holidays, cultural and practices such as the working time frame of women deter and delays production. Education, however, have been a primary concern of the government. In the modern educational system of Sri Lanka, within the last four decades the rate of literacy went up to 46%, the number of schools increased by 50%. Teachers place second as part of the government workforces next to the plantation workers. With some positive notes on the standing of Sri Lanka, still the matter of security risk and political and social class instability contributes highly to the reason why our team rejected the country as a prospective location to set up and establish future manufacturing plant and boutique for our new clothing line. If such conditions and issues would be addressed in the near future, Sri Lanka might be considered and be included in future studies.

The Lenape Indians

Running head: THE LENAPE INDIANS The Lenape Indians Pennsylvania and Local History The Lenape Indians The Delaware River, named after Sir Thomas West, Lord de la Warr the governor of the Jamestown colony, flows from the Catskill Mountains in New York to the Delaware Bay along the borders of New Jersey and Delaware. The Delaware River meanders along and forms the boundary of present-day Pennsylvania and New Jersey. The first known inhabitants living along the banks of the Delaware River were the Eastern Woodland natives known as the Lenape Indians – sometimes called the Lenni Lenape or the Delaware Indians. Lenape stands for common or ordinary people and they called their land along the Delaware River Lenapehoking meaning Land of the Lenape (Kraft, 2005). At one time, the area known as Lenapehoking covered the southeastern portion of New York (including Staten Island and the western portion of Long Island), the southwestern portion of Connecticut, Eastern Pennsylvania, all of New Jersey, and the northeastern portion of Delaware along the Delaware Bay (Kraft, 2005). Evidence of the Lenape Indian’s presence in this geographic region dates back 3,000 years. The Lenapes first encountered the Europeans during the 16th Century. The discovered artifacts, the writings of the European settlers, and the stories passed down through the generations of Lenapes give us the story of the life and customs of the Lenape Indians as it was back during that time period. Two distinctly large groups of Lenape Indians, separated by geographic regions, made up what was known as Lenapehoking. The group of Lenape living north of what is today the Delaware Water Gap spoke a Munsee dialect and the group to the south spoke a Unami dialect (Lenape Lifeways, Inc, 2002). These two groups of Lenape Indians were organized into many bands which the Europeans called tribes. These small groups lived along the streams and rivers at the edge of the thick forests. In the northern Munsee group, the bands included the Raritan, Hackensack, Tappan, and Minisink Indians. The Unami group to the south consisted of the bands known as the Siconese, Mantaes, Remkokes, and Sankhikan Indians (Kraft, 2005). Each band of Lenapes had three separate clans also known as phratry – the turtle clan, the wolf clan, and the turkey clan. All Lenapes belonged to one of these three clans (Kraft, 2005). The extended families within each band were related through their mother. Clan membership was always passed down through the mother’s lineage. Each family group consisted of the mother and all her children and their children, the grandmother, and the mother’s brothers and sisters and their children. The Lenape married in their teens and were required to marry someone from a different clan. The new husband left his clan and moved in with his wife’s family. Their children and grandchildren always stayed with their mother’s clan (Grumet, 1989). The Lenape spent much of their time working out-of doors. This accounted for their tanned skin coloring and their muscular physique. The males spent their days hunting, trapping, and fishing. The men did the heavy work such as clearing the forests for their homes and gardens, building their shelters, and making tools out of stone and animal bones which were necessary for them to hunt, sew, and garden. All pieces of the animals they hunted were used for some practical tool, pieces of clothing or blankets, or decoration. The woman kept busy caring for the children, cooking, gardening, sewing, scavenging for food, herbs and firewood in the forests, and preparing food for storage. Their clothing was minimal in the warmer weather. When it got colder, both the males and females wore leggings, fur robes, and moccasins (Kraft, 2005) made from the hides of the animals they hunted. Their clothing was often decorated with seeds, shells, and paints. The Lenape were seasonal travelers and always returned to their homeland for the winter seasons. During the warmer weather they traveled to trade with the other bands in their region or with other Indian tribes in different territories as far away as the Carolinas and the Mississippi Valley (Grumet, 1989). They mostly traveled on foot following animal trails or streambeds. The Lenape traveled by water when the streams and lakes were not frozen. On water they traveled by dugouts which were a primitive type of the canoe. These dugouts were made from large trunks of trees. The Lenape would start a fire at a base of a tree to fell the tree, start a fire in the center of the tree trunk to soften it, and then use their handmade tools to dig out the ash from the center until it was hollowed out enough to float. In 1955, an 18 foot long chestnut dugout believed to be from the Lenape Indians circa 600-1700’s washed up from Lake Wallenpaupack in northeastern Pennsylvania during the flooding that occurred during Hurricane Diane. It is now on display at the PP&L Education Center in the Pocono Mountains. The Lenape Indians appointed a village leader they called the sachem who helped make decisions for the group. This was always a male who was deemed wise and skilled who received advice from the other village elders. He was knowledgeable about their religion and led the group in their rituals and ceremonies. When the Europeans arrived and met the Indians, they called these leaders the Indian Chiefs. This Chief was different from the war chiefs who were the tribe’s skilled hunters. Another leader in the Lenape village was the Medicine Man or Woman. This leader was knowledgeable in the various teas, herbs, and poultices that were used to heal the sick and wounded. In addition to the herbs, the Lenape searched the forest for wild fruits and berries. They cleared areas of the forests around their homes to be used for gardens. The main agricultural crops that they planted and harvested, known as the three sisters, were beans, squash, and corn or maize (Lenape Lifeways, Inc, 2002). Their shelters were either smaller wigwams or teepees which held two to three families or the much larger longhouses which were up to 60 feet long and held up to 25 people. The men built these shelters from many rows of saplings they bent to meet in the center to form a domed roof and then covered them with overlaying pieces of bark from chestnut or elm trees. There were no windows in these shelters; only a door at each end of the longhouse which was covered with animal skins to keep the cold weather out. Open fires were built inside the shelters for warmth and cooking; therefore openings were left in the domed roofs to allow the smoke to escape (Kraft, 2005). This is what the first Europeans were greeted with along the Delaware River valley when they arrived in the early 16th Century. The first outsider to see the Lenape Indians was the Italian explorer Giovanni da Verrazzano in the early 1500’s when he entered the Hudson Bay. His writings told of what the Lenape Indians looked like and how gentile they were (Grumet, 1989). The next group of Europeans to encounter the Lenape Indians was the Dutch settlers in early 1600’s. The Dutch traded furs with the Lenape for their more refined metal tools. As the trading expanded, the Europeans and the native Lenape soon engaged in hostilities. The Europeans were interested in the furs, mostly favored was the beaver fur, and the acquisition of the rich land that the Lenape inhabited (Lenape Lifeways, Inc, 2002). Other than trading, the Europeans introduced many diseases that the Lenape had no immunities to. These diseases consisted of smallpox, measles, mumps, and scarlet fever and they proceeded to devastate the native’s population. Warfare and the introduction of alcohol from the colonists further contributed to the decline of the Lenape population. Where once there were over 24,000 Indians residing in Lenapehoking; after the arrival of the Europeans, the population dwindled to less than 3,000 by the beginning of the 1700’s (Grumet, 1989, p. 34). The Lenapes’ other prized possession was the beads they created from the shells littering the coastal shores of Lenapehoking. The natives called these purple and white beads wampum and the Europeans used these as currency with the Indians (Grumet, 1989). As the Lenape depleted their crops and animals with their hunting and trading, they expanded their communities to the Ohio region in the 1600’s. Many of the Lenape Indians moved away from Lenapehoking across the Allegheny Mountains to the Susquehanna River valley to just distance themselves from the Europeans and because of the various land acquisitions and treaties that were signed. This westward migration of the Lenapes caused conflicts with other Indian tribes and continued conflicts with the Dutch settlers led to ravaged Indian and European communities (Grumet, 1989). These treaties and early sales agreements were signed by the Lenapes for the sale of their lands. One such infamous treaty was the 1737 Walking Purchase. William Penn’s sons, Thomas and James, wishing to increase their income through land sales, found an old treaty from 1686 that was never used. This treaty would grant to the proprietors of Pennsylvania as much Lenape land north along the Delaware River as far as a man could walk in a day and a half. In 1737, the Penn brothers convinced the then four Lenape Indian Chiefs to agree to hold to their end of this agreement that their forefathers had signed (Miller & Pencak, 2002). William Penn, a Quaker and founder of Pennsylvania, dealt fairly with the Indian natives, but his sons who took over after he returned to England began to accumulate more and more land and took advantage of the trust the Lenapes had formed toward the colonists when their father was there. Land was extremely important to the Lenape Indians, but the four Lenape Indian Chiefs thinking the treaty was a genuine treaty signed by heir ancestors, and figuring a man could only walk a short distance over that wilderness in a day and a half, agreed to honor the treaty. What ensued was that Penn’s heirs, hired the three fastest runners in the colony and had them run for the purchase on a well planned trail. The three runners started in what is today Wrightstown, New Jersey and the pace was so intense that only on e of the runners actually made it as far as what is today known as Jim Thorpe, Pennsylvania. This distance was about 70 miles and allowed the Penns to acquire roughly 1,200,000 acres of land in what was Lenapehoking. The area of land that was part of the Walking Purchase covers what is the size of the state of Rhode Island consisting of what is most of the present day counties of Pike, Monroe, Carbon, Schuylkill, Northampton, Lehigh, and Bucks. The four Lenape leaders felt that they had been swindled by the colonists but honored it because of the treaty they had signed (Walking Purchase, 2009). This forced the Lenape natives into the other areas of Lenapehoking causing over-crowding which also led to their migration further west. Today most of the Lenape Indians reside in Oklahoma and Canada but some still reside in their ancestral lands in Pennsylvania and New Jersey. Nora Thompson Dean was believed to be one of the last known full-blooded Lenape Indians along with her brother Edward Leonard Thompson. Her Indian name was Touching Leaves and she lived her adult years in Oklahoma. Touching Leaves died in 1984 and her brother died in 2002. They belonged to the southern territory of Lenapehoking and were one of the few who could still speak the Unami dialect of the Lenape Indians (Rem, 1984). Today you can still find evidence of the life of the Lenape Indians through the artifacts discovered along the valleys and coasts of the Hudson and Delaware Rivers. The archaeological sites in the Delaware Valley have yielded many artifacts such as spearheads, arrowheads, knives, and remains of clay cooking pots that tell us of the culture of the Lenape Indians. Many streets, towns, parks and waterways bear the Lenape names in the Delaware River regions of Pennsylvania, New Jersey, and New York. Some of these are Manhattan, Hackensack, Allegheny, Catasauqua, Cocalico, Conshohocken, Catawissa, to name a few (Lenape Lifeways, Inc, 2002). The Lenape tribe was considered to be one of the most advanced and civilized of all Indian tribes in Eastern United States. The Pocono Indian Museum in Bushkill, Pennsylvania is the home to many of these artifacts. Today there are Delaware Indian Reservations in Indian Territory in Oklahoma and two in Ontario, Canada. Only on these reservations does the government recognized the tribal governments. The Lenape elders continue to pass down their traditions and old ways to the newer generations. The Delaware Indians today continue to struggle to preserve their traditions and identities. There are over 13,000 Delaware Indians registered today and recognized by the United States and Canadian governments and many thousands more claim Delaware ancestry. Very few are able to speak their ancestors language (Grumet, 1989). The children on the reservations attend classes rich in the teachings of the arts and traditions of the Lenape ways. References Grumet, R. S. (1989). The Lenapes. (F. W. Porter, III, Ed. ). New York and Philadelphia: Chelsea House Publishers. Kraft, H. C. (2005). The Lenape or Delaware Indians (8th ed. ). Stanhope, NJ: Lenape Lifeways, Inc. Lenape Lifeways, Inc (2002). About The Lenapes. Retrieved November 29, 2009, from http://lenapelifeways. org/lenape1. htm Miller, R. M. , & Pencak, W. (Eds. ). (2002). Pennsylvania: A history of the Commonwealth. University Park, PA: The Pennsylvania State University Press. Rem, J. (1984, December 1). Obit of Dean, Nora T. Bartlesville Examiner-Enterprise. Retrieved November 29, 2009, from http://files. usgwarchives. org/ok/washington/obits/d5000085. txt Walking Purchase. (2009). Retrieved December 4, 2009, from : http://en. wikipedia. org/wiki/Walking_Purchase

Themes and Issues in the Modern Global Economy Research Paper

Themes and Issues in the Modern Global Economy - Research Paper Example As a result, the need to venture into areas where the cost of production is cheaper and easier to market to other areas arises. Despite these merits, the political, economic, social, technological and environmental issues have to be put into consideration and optimally explored to ensure maximum profitability. The country which offers better marketing mix attributes has many multinational companies knocking to invest their resources in order to maximize profitability. One such country is China. The products to be bought are electronics mainly television sets and computers. These two are quite crucial in the everyday life of an American and the rapid technological improvements are making them quite dynamic. This dynamism allows the company to tap into the different market potentials with different marketing mix strategies put into efficient use. International Business International business activities affect many spheres of people’s daily lives. Whether one looks at the product s, services and the impact of each of these, the results are obvious; internationalization of business is imminent. The act of globalization makes business much easier as different agreements and trading blocs allow for greater and easier access to products and services at reduced or subsidized prices. This reduces the cost of production and increases a company’s profitability. Business restrictions are lessened every day with competition spreading on a global scale. The use of currencies is also being harmonized in some trade blocs such as the European Union with political relations being strengthened amongst the principal economic powers. The better relations ensure peace and stability; hence better global economic prospects. This further leads to better trades and economic relations that lead to sound competition and proper utilization of resources. Imports and exports have thus been key determinants of how well a country is performing in terms of its GDP growth and the le vel of economic freedom.

CRJS406(1) Research Paper Example | Topics and Well Written Essays - 750 words

CRJS406(1) - Research Paper Example This entails establishing barriers, which will ensure that every crucial piece of evidence is maintained, in addition to sealing all entrances and exits to control entrances while excluding nonessential personnel and bystanders. The management of physical threats will make certain that safety of evidence and those authorized to be in the scene are handled in a secure manner. The barriers can comprise scene tape, vehicles, law enforcement officers, and barricades. Thirdly, a log is created which notes every person who crosses the barrier including the instances in which they come in and exit. This involves recording clear and succinct information regarding the preliminary observations and events. The aim of this documentation is to acquire information that will corroborate investigative considerations (Hess & Orthmann, 2009). Notably, the official investigators entering the scene need to wear proper protecting clothing, comprising a collection of overalls, facemasks, paper shoes, and latex gloves. After leaving the scene, every protecting clothing needs to be analyzed in order to avoid the danger of losing precious trace evidence (Hess & Orthmann, 2009). ... Every crime incident leaves out some traces at the scene, and since most of the traces are normally transient and brittle, when disturbed can destroy their reliability and preservation. Securing the scene will help the investigators to appropriately deduce details, in order to reconstruct the events that took place. Therefore, the goal of securing the scene is preserve the physical integrity of the traces (Sutton & Trueman, 2013). Walkthrough Walk-through is the first assessment conducted by an investigator by vigilantly walking through the scene in order to assess the state of affairs, identify likely evidence, in addition to determining the resources needed (Hess & Orthmann, 2009). The intention is to recognize threats to the crime scene integrity in order to safeguard the physical evidence. Even though the goal of Walk-through is to mentally prepare the premises regarding the reconstruction of scene, the theories can and should change as investigation advances (Dutelle, 2011). Dur ing the initial walkthrough, the primary responsibility before else is to reduce scene contamination. This entails establishing both entry and exit points, and the pathway. The other role of walkthrough is to determine the necessity for individual protective equipment before entry, followed by a documentation of the scene as initially observed. The objective is to recognize and protect fragile evidence, and it involves evaluating the crowds or hostile environment. It also entails a concluding survey, whose objective is to affirm that the scene has been effectively and entirely processed (Dutelle, 2011). Documentation The objective of crime scene documentation is to generate enduring and objective traces of the scene, including the physical

Finance Analysis of Jones Limited(small, specialist marine engineering Coursework

Finance Analysis of Jones Limited(small, specialist marine engineering company based in Aberdeen) - Coursework Example Payback period for the investment of  £250,000 needed to generate the earnings of  £125,000 Thus, will be 250,000 à · 125,000 = 2 years In another approach, Net Present Values of Profit Streams to be received in next 3 years and 5 years can be calculated to see if they are positive. New investment needed is  £250,000. If the same debt/equity ratio for financing the project i.e 50% each is considered then debt burden will be  £125,000 and that will incur 8% interest charge. The interest charge comes to  £10,000. Since the dividend declared is 16%, weighted average cost of capital employed can be taken as arithmetic mean of debt and equity for both being equal in magnitude. Thus, the cost of capital to the company for this new project is 12% amounting to  £30,000 per year. The cost of capital needs to be deducted from the yearly earnings to arrive at the net cash flow to the company and that amounts to 125,000-30,000=  £95,000 However, the net profit of the operation after interest charge comes to 125,000-10,000=115,000 The depreciation of the plant and equipment is calculated on straight line method considering its useful life of 5 years. That is calculated as  £250,000/5=  £50,000. Thus, net profit to the company after charging interest, and depreciation is  £65,000. Development cost of  £25,000 can be apportioned as per the laws towards its useful life; however, in absence of the details, we right now assume it to apportion in 5 years. Thus, development cost for each year comes to ?5,000 and can be deducted from the net profit of ?65,000. Thus, actual net profit is ?60,000. However, depreciation is not creating any cash outflow though dividend on the equity is an out flow for the company. So net cash generated to the company is ?90,000 only. (Adding depreciation of ?50,000 back to the net profit and deducting dividend of ?20,000 at the rate of 16% on equity of ?125,000) Assuming Demand Will Last for 3 Years The forecast is that the demand will last for only 3 years due to the advancement in technology, which means net cash flow of ?90,000 will be available to company for three years only. It will be appropriate to know the present worth of the cash flow generated based on the discounting factor of 12% (equivalent to the weighted average cost o f capital), and the same can be given as 90,000/1.12+ 90,000 /1.122+ 90,000/1.123 =80,357+71,747+64,060 =?216,164 †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦ †¦. (A) Assuming Demand Lasts For Full 5 Years of Equipment Life If the demand lasts for full 5 years to make a full utilization of equipment and machinery installed then the cash flow of ?90,000 will be generated for five years until the useful life of equipment and

The Use of the Internet for Purchasing Goods and Services Has Enormous Essay

The Use of the Internet for Purchasing Goods and Services Has Enormous Potential - Essay Example The relationship marketers’ efforts are supported by frequent catalog mailings and e-mail campaigns both of which are designed to cause inbound telephone sales and interactive websites, which allow customers to purchase products directly over the Internet. BP & S would like to address the department named customer sales and marketing. This department is aimed at fetching the customers for its products and services. It markets its products and services over the internet for selling its products. The online technologies would act wonders for BP & S enterprise in giving them a global stand and make them quite susceptible to attract competition. Presently it caters to a limited amount of consumers. Its desire to enlarge its wings to international market makes sure that the global demands of the consumers would result in fostering standard practices in line with international standards. The products would be made to compare with the competitors and would further add the brand and quality for sale in the international market. The international consumers would be at ease to purchase products at their convenience and would get across its message with the help of online technologies. Its products would fetch better acceptability in the foreign market and would comprise quality and international standards in the making of things. Rendering to international customers and consumers is quite a challenge for any enterprise as they perceive the products and services of other countries with extreme competitive motives and continuous comparisons with their usual practices. The brand image of BP & S would accelerate the products sale and push its image into the international market for better collaboration and sale. Collaboration with international suppliers and vendors for sale would result in making immense profits and would compose better deals for making profits.

Theory skills and intervention 2 Essay Example | Topics and Well Written Essays - 1000 words

Theory skills and intervention 2 - Essay Example veral client-centered eating disorders and political feminist theories exist that can be used to assess her condition and offer help (Culley & Bond, 2012). This paper will focus on these theories and the kind of questions that would be asked towards assisting Tina. The fundamental question to ask Tina as a counselor is whether she acknowledges that she has a problem (Culley & Bond, 2012). This will form the basis of validating her experiences as a woman through discussions of societal and cultural pressures she faces, again as a woman, in relation to perfectionism, shape and weight (Thompson, 2003). Feminist political theories emphasize on social, class, economic and power groups, which implicitly place pressure on women to be perfect. These can further be broken into power control, sexism, obedience, cultural idea and sexuality (Mottier, 2010). The case study indicates that Tina has taken to heavy makeup and even changing the color of her hair to match that of the woman that her boyfriend fell for. This is a strong indication that she does not see herself through her own eyes, but those of the new girlfriend. This is the strongest evidence that feminist political theories are pressuring women to be something for someone else by making themsel ves their best, albeit through looks to an extent that enough attention is not paid to them as they age (Hill & Buss, 2006). These discussions will explain the situation to Tina in the event that she does not acknowledge that she has a problem. Most significantly, she must be made aware that it was not necessarily her mistake that her boyfriend chose another girlfriend. Trying to acquire the looks of the new girlfriend was a very dangerous pointer, because it means that she does not really know the true meaning of love, which she thinks to be aesthetic. The next question would be centered on whether she is willing to undergo a healing procedure, which will involve numerous counseling sessions (Gibson, Swartz & Sandenbergh,

Internet and Mobile Phones Essay Example | Topics and Well Written Essays - 1250 words

Internet and Mobile Phones - Essay Example A research conducted by Pew Internet anticipated that the vast majority on the planet will access the Internet through cell phones by 2020. New interpersonal interaction administrations for cellular telephones have been produced which will likely allow individuals to make, create, and reinforce social ties. Much like social networks on the Internet, cell phones give clients an alternate stage to interact with a number of people. Interpersonal interaction services for cell phones regularly depend on clients imparting their area and other individual data with companions and different clients using these services. Hence inquiries emerge regarding the manner in which these mobile users manage expectations, standards, and understand issues of privacy and surveillance when diffusing personal information on the Internet (Anderson, &Rainie, 2008). This is a survey on people’s perception of privacy and private information in the use of new technology. Privacy and Surveillance Focusing on the nature of online interpersonal interaction and related Web 2.0 administrations and applications, a customary and rather contrary origination of surveillance appear. Reconnaissance is connected with privacy intrusion, snooping, or spying and it is a pervasive view that everything identified with it ought to be avoided. This is in accordance with well-known frameworks, for example, Panopticon and Big Brother. The increased advancement in data engineering recognizes numerous issues with respect to security and surveillance.

Cross Cultural Perspectives Essay Example | Topics and Well Written Essays - 2750 words

Cross Cultural Perspectives - Essay Example To cope with an unpredictable world you mut build an enormou amount of flexibility into your organization. While you cannot predict the future, you can get a handle on trend, which i a way to take advantage of change and convert rik into opportunitie. n today' tidal wave of global economic, technological, and ocial change, that name of the game for you and your organization i urvival. If you are going to withtand relentle and contantly growing global competition, you need to be different and radically change the way of doing buine. You have to give up the old hierarchical, adverarial approach which wate individual talent and ap energy in unproductive conflict. Intead you need to create a new management model, witch from management to leaderhip, manage change, build trut, drive out fear of failure and and create productive partnerhip in which everyone can offer their unique knowledge and talent. If you know how to help your organization to do thi, you can make a deciive difference. How you change a buine unit to adapt to hifting economy and market i a matter of management tyle. Evolutionary change, that involve etting direction, allocating reponibilitie, and etablihing reaonable timeline for achieving objective, i relatively painle. However, it i rarely fat enough or comprehenive enough to move ahead of the curve in an evolving world where take are high, and the repone time i hort. When faced with market-driven urgency, abrupt and ometime diruptive change, uch a dramatic downizing or reengineering, may be required to keep the company competitive. In ituation when timing i critical to ucce, and companie mut get more efficient and productive rapidly, revolutionary change i demanded. When chooing between evolutionary change and revolutionary action, a leader mut purue a balanced and pragmatic approach. winging too far to revolutionary extreme may create "an organizational culture that i o impatient, and o focued on change, that it fail to give new initiative and new peronnel time to take root, tabilize, and grow. What' more, it create a high-tenion environment that intimidate rather than nurture people, leaving them with little or no emotional invetment in the company." Group, ocietie, or culture have value that are largely hared by their member. The value identify thoe object, condition or characteritic that member of the ociety conider important; that i, valuable. In the United tate, for example, value might include material comfort, wealth, competition, individualim or religioity. The value of a ociety can often be identified by noting which people receive honor or repect. In the U, for example, profeional athlete are honored (in the form of monetary payment) more than college profeor, in part becaue the ociety repect peronal value uch a phyical activity, fitne, and competitivene more than mental activity and

Roman Lnadmarks Essay Example for Free

Roman Lnadmarks Essay The landmarks created during the Roman Empire did not only signify Rome’s culture, but also shown it’s strength and technological advances. The Colosseum and the aqueducts show how technologically and economically advance Rome was. Not only this, the Coloseum and many aqueducts survive to show that Rome’s architecture are not only a feats of engineering but portals to one of histories’ greatest empires. The Roman aqueducts played a vital role in the empire. They supplied fresh water for Rome’s citizens. â€Å"while some eighteen aqueducts brought fresh water to Rome’s major cities. The aqueducts, some of which delivered well over forty million gallons of water per day to a single site, (Fiero, 73)†. The aqueducts not only brought water, they were technological wonders. The city of Nimes in France had a twenty-five mile long aqueduct. The aqueducts were made possible by the use of arches. â€Å"The Romans employed the structural advantages of the arch (the knowledge of which they inherited from the Etruscans) to enclose greater volumes of uninterrupted space than any previously known, ( 73)†. This made long distance aqueducts possible, thus making a constantly watered and clean empire. The Colosseum was one Rome’s greatest architectural achievement in its history. The Colossuem brought entertainment through violence to the populace. What made it an architectural achievement was the fact such a massive building was built and well maintained over centuries of abuse. What made this durability and endurance was the invention of concrete. â€Å"Roman building techniques reveal a combination of practicality and innovation: The Romans were the first to use concrete (an aggregate of sand, lime, brick-and-stone rubble, and water), a medium that made possible cheap large scale construction, (74)†. Concretes combination of durability and economics made building a structure of that size (holding up to 50,000 spectators) possible. Not only was it the structure’s size that made it an architectural achievement was that it was well decorated and designed. â€Å"The ingenious combination of arch and post-and-lintel structural elements in the design of the Colosseum would be widely imitated for centuries, and especially in the Italian Renaissance, (75)†. The Colosseum itself was decorated with bronze, plaster, marble, and tile, making the Colloseum not only a well-built structure but an aesthetically presentable one. Thus making the Colloseum an architectural icon and crowning landmark in Rome for many years to come. The landmarks in Rome not only show the power and glory of Rome, but pave the way into the future of architecture. Concrete and arches set forth the building block of massive structures that could last for thousands of years. The Colloseum and the aqueducts are not only marvels of engineering, but icons that signify that Rome was once a great empire. Works cited Fiero, Gloria K. Landmarks in Humanities 3rd Ed, Boston; McGraw Hill, 2012. Print

Therapeutic Recreation Models

Therapeutic Recreation Models Therapeutic Recreation seeks to promote the capacity and ability of groups and individuals to make self determined and responsible choices, in light of their needs to grow, to explore new perspectives and possibilities, and to realise their full potential. Within this assignment I am going to critically compare and evaluate the use of the following models in the Therapeutic Recreation Service: The Leisure Ability Model and the Health Promotion/ Health Protection Model. In doing so I will firstly describe the two models in detail and then critically compare and evaluate them both and their use in the therapeutic recreation service. The Leisure Ability Model: Every human being needs, wants, and deserves leisure. Leisure presents opportunities to experience mastery, learn new skills, meet new people, deepen existing relationships, and develop a clearer sense of self. Leisure provides the context in which people can learn, interact, express individualism, and self-actualize (Kelly, 1990). A large number of individuals are constrained from full and satisfying leisure experiences. It then follows that many individuals with disabilities and/or illnesses may experience more frequent, severe, or lasting barriers compared with their non-disabled counterparts, simply due to the presence of disability and/or illness. The Leisure Ability Models underlying basis stems from the concepts of: (a) learned helplessness vs. mastery or self-determination; (b) intrinsic motivation, internal locus of control, and causal attribution; (c) choice; and (d) flow. Learned Helplessness: Learned helplessness is the perception by an individual that events happening in his or her life are beyond his or her personal control, and therefore, the individual stops trying to effect changes or outcomes with his or her life (Seligman, 1975). They will eventually stop wanting to participate in activity or participate in any other way. They will learn that the rules are outside of their control and someone else is in charge of setting the rules. Their ability to take a risk will be diminished and they will learn to be helpless. Learned helplessness may present a psychological barrier to full leisure participation and it may, conversely, be unlearned with the provision of well-designed services. Intrinsic Motivation, Internal Locus of Control, and Causal Attribution: All individuals are intrinsically motivated toward behaviour in which they can experience competence and self-determination. As such, individuals seek experiences of incongruity or challenges in which they can master the situation, reduce the incongruity, and show competence. This process is continual and through skill acquisition and mastery, produces feelings of satisfaction, competence, and control. An internal locus of control implies that the individual has the orientation that he or she is responsible for the behaviour and outcomes he or she produces (Deci, 1975). Typically individuals with an internal locus of control take responsibility for their decisions and the consequences of their decisions, while an individual with an external locus of control will place responsibility, credit, and blame on other individuals. An internal locus of control is important for the individual to feel self-directed or responsible, be motivated to continue to seek challenges, and develop a sense of self-competence. http://dw.com.com/redir?tag=rbxira.2.a.10destUrl=http://www.cnet.com/b.gif Attribution implies that an individual believes that he or she can affect a particular outcome (Deci, 1975; Seligman, 1975). An important aspect of the sense of accomplishment, competence, and control is the individuals interpretation of personal contribution to the outcome. Without a sense of personal causation, the likelihood of the individual developing learned helplessness increases greatly. Choice: The Leisure Ability Model also relies heavily on the concept of choice, choice implies that the individual has sufficient skills, knowledge, and attitudes to be able to have options from which to choose, and the skills and desires to make appropriate choices. Lee and Mobily (1988) stated that therapeutic recreation services should build skills and provide participants with options for participation. Flow: When skill level is high and activity challenge is low, the individual is quite likely to be bored. When the skill level is low and the activity challenge is high, the individual is most likely to be anxious. When the skill level and activity challenge are identical or nearly identical, the individual is most able to achieve a state of concentration and energy expenditure that Csikszentmihalyi (1990) has labeled flow. Treatment Services During treatment services, the client generally has less control over the intent of the programs and is dependent on the professional judgment and guidance provided by the specialist. The client experiences less freedom of choice during treatment services than any other category of therapeutic recreation service. The role of the specialist providing treatment services is that of therapist. Within treatment services, the client has minimal control and the therapist has maximum control. The specialist typically designates the clients level and type of involvement, with considerably little input from the client. In order to successfully produce client outcomes, the specialist must be able to assess accurately the clients functional deficits; create, design, and implement specific interventions to improve these deficits; and evaluate the client outcomes achieved from treatment programs. http://dw.com.com/redir?tag=rbxira.2.a.10destUrl=http://www.cnet.com/b.gifThe ultimate outcome of treatment services is to eliminate, significantly improve, or teach the client to adapt to existing functional limitations that hamper efforts to engage fully in leisure pursuits. Often these functional deficits are to the degree that the client has difficulty learning, developing his or her full potential, interacting with others, or being independent. The aim of treatment services is to reduce these barriers so further learning and involvement by the client can take place. Leisure Education: Leisure education services focus on the client acquiring leisure-related attitudes, knowledge, and skills. Participating successfully in leisure requires a diverse range of skills and abilities, and many clients of therapeutic recreation services do not possess these, have not been able to use them in their leisure time, or need to re-learn them incorporating the effects of their illness and/ or disability. Leisure education services are provided to meet a wide range of client needs related to engaging in a variety of leisure activities and experiences. (Howe, 1989, p. 207). The overall outcome sought through leisure education services is a client who has enough knowledge and skills that an informed and independent choice can be made for his or her future leisure participation. Leisure education means increased freedom of choice, increased locus of control, increased intrinsic motivation, and increased independence for the client. Recreation Participation: http://dw.com.com/redir?tag=rbxira.2.a.10destUrl=http://www.cnet.com/b.gif Recreation participation programs are structured activities that allow the client to practice newly acquired skills, and/or experience enjoyment and self-expression. These programs are provided to allow the client greater freedom of choice within an organized delivery system and may, in fact, be part of the individuals leisure lifestyle. The clients role in recreation participation programs includes greater decision making and increased self-regulated behaviour. The client has increased freedom of choice and his or her motivation is largely intrinsic. In these programs, the specialist is generally no longer teaching or in charge per se. The client becomes largely responsible for his or her own experience and outcome, with the specialist moving to an organizer and/or supervisor role. As Stumbo and Peterson (1998) noted, recreation participation allows the client an opportunity to practice new skills, experience enjoyment, and achieve self-expression. From a clinical perspective, recreation participation does much more. For instance, recreation opportunities provide clients with respite from other, more arduous, therapy services. Leisure education programs may focus on: (a) self-awareness in relation to clients new status; (b) learning social skills such as assertiveness, coping, and friendship making; (c) re-learning or adapting pre-morbid leisure skills; and (d) locating leisure resources appropriate to new interests and that are accessible. Recreation participation programs may involve practicing a variety of new leisure and social skills in a safe, structured environment. In designing and implementing these programs, the specialist builds on opportunities for the individual to exercise control, mastery, intrinsic motivation, and choice. The ultimate outcome would be for each client to be able to adapt to and cope with individual disability to the extent that he or she will experience a satisfying and independent leisure lifestyle, and be able to master skills to achieve flow. Health Promotion/ Health Protection Model: The Health Protection/Health Promotion Model (Austin, 1996, 1997) stipulates that the purpose of therapeutic recreation is to assist persons to recover following threats to health, by helping them to restore themselves or regain stability. (health protection), and secondly, optimising their potentials in order that they may enjoy as high a quality of health as possible (health promotion). Within this model (Austin, 1997, p. 144) states that â€Å"the mission of therapeutic recreation is to use activity, recreation, and leisure to help people to deal with problems that serve as barriers to health and to assist them to grow toward their highest levels of health and wellness The health promotion, health protection model is broken up into four broad concepts which are the humanistic perspective, high level wellness, stabilisation and actualisation and health. Humanistic Perspective: Those who embrace the humanistic perspective believe that each of us has the responsibility for his or her own health and the capacity for making self-directed and wise choices regarding our health. Since individuals are responsible for their own health, it is critical to empower individuals to become involved in decision-making to the fullest extent possible (Austin, 1997). High-Level Wellness: High-level wellness deals with helping persons to achieve as high a level of wellness as they are capable of achieving (Austin, 1997). Therapeutic Recreation professionals have concern for the full range of the illness-wellness continuum (Austin, 1997). http://dw.com.com/redir?tag=rbxira.2.a.10destUrl=http://www.cnet.com/b.gif Stabilization and Actualization Tendencies: The stabilizing tendency is concerned with maintaining the steady state of the individual. It is an adaptation mechanism that helps us keep stress in a manageable range. It protects us from biophysical and psychosocial harm. The stabilizing tendency is the motivational force behind health protection that focuses on efforts to move away from or avoid negatively valence states of illness and injury (Pender, 1996, p. 34). The actualization tendency drives us toward health promotion that focuses on efforts to approach or move toward a positively valence state of high-level health and well-being (Pender, 1996, p. 34). Health: King (1971) and Pender (1996) health encompasses both coping adaptively and growing and becoming. Healthy people can cope with lifes stressors. Those who enjoy optimal health have the opportunity to pursue the highest levels of personal growth and development. Under the Health Protection/Health Promotion Model, therapists* recognize that to help clients strive toward health promotion is the ultimate goal of therapeutic recreation. Further, therapists prize the right of each individual to pursue his or her highest state of well-being, or optimal health. TR practice is therefore based on a philosophy that encourages clients to attempt to achieve maximum health, rather than just recover from illness (Austin, 1997). The Component of Prescriptive Activities: When clients initially encounter illnesses or disorders, often they become self-absorbed. They have a tendency to withdraw from their usual life activities and to experience a loss of control over their lives (Flynn, 1980). Research (e.g., Langer Rodin, 1976; Seligman Maier, 1967) has shown that feelings of lack of control may bring about a sense of helplessness that can ultimately produce severe depression. At times such as this clients are encountering a significant threat to their health and are not prepared to enjoy and benefit from recreation or leisure. For these individuals, activity is a necessary prerequisite to health restoration. Activity is a means for them to begin to gain control over their situation and to overcome feelings of helplessness and depression that regularly accompany loss of control. At this point on the continuum, Therapeutic Recreation professionals provide direction and structure for prescribed activities. Once engaged in activity, clients can begin to perceive themselves as being able to successfully interact with their environments, to start to experience feelings of success and mastery, and to take steps toward regaining a sense of control. Clients come to realise that they are not passive victims but can take action to restore their health. They are then ready to partake in the recreation component of treatment. The Recreation Component: Recreation is activities that take place during leisure time (Kraus. 1971). Client need to take part in intrinsically motivated recreation experiences that produce a sense of mastery and accomplishment within a supportive and nonthreatening atmosphere. Clients have fun as they learn new skills, new behaviors, new ways to interact with others, new philosophies and values, and new cognition about themselves. In short, they learn that they can be successful in their interactions with the world. Through recreation they are able to re-create themselves, thus combating threats to health and restoring stability. http://dw.com.com/redir?tag=rbxira.2.a.10destUrl=http://www.cnet.com/b.gif The Leisure Component: Whereas recreation allows people to restore themselves, leisure is growth promoting. Leisure is a means to self-actualisation because it allows people to have self-determined opportunities to expand themselves by successfully using their abilities to meet challenges. Feelings of accomplishment, confidence and pleasure result from such growth producing experiences. Thus leisure assumes an important role in assisting people to reach their potentials (Iso-Ahola, 1989). Core elements in leisure seem to be that it is freely chosen and intrinsically motivated. The Recreation and Leisure Components: Although recreation and leisure differ in that recreation is an adaptive device that allows us to restore ourselves and leisure is a phenomenon that allows growth, they share commonalities. Both recreation and leisure are free from constraint. Both involve intrinsic motivation and both provide an opportunity for people to experience a tremendous amount of control in their lives. Both permit us to suspend everyday rules and conventions in order to be ourselves and let our hair down. Both allow us to be human with all of our imperfections and frailties. It is the task of the therapeutic recreation professional to maintain an open, supportive, and nonthreatening atmosphere that encourages these positive attributes of recreation and leisure and which help to bring about therapeutic benefit (Austin, 1996). http://dw.com.com/redir?tag=rbxira.2.a.10destUrl=http://www.cnet.com/b.gif According to Bandura (1986), bolstered efficacy expectations allow clients to have confidence in themselves and in their abilities to succeed in the face of frustration. Thus, clients feel more and more able to be in control of their lives and to meet adversity as they move along the continuum toward higher levels of health. It is the role of the TR professional to help each client assume increasing levels of independence as he or she moves along the illness-wellness continuum. Of course, the client with the greatest dependence on the therapist will be the individual who is in the poorest health. At this point the stabilizing tendency is paramount while the client attempts to ward off the threat to health and to return to his or her usual stable state. At this time the therapist engages the client in prescriptive activities or recreation experiences in order to assist the client with health protection. During prescriptive activities the clients control is the smallest and the therapi sts is the largest. During recreation there is more of a mutual participation by the client and therapist. With the help of the therapist, the client learns to select, and participate in, recreation experiences that promote health improvement. Approximately midway across the continuum, the stabilising tendency reduces and the actualising tendency begins to arise. Leisure begins to emerge as the paramount paradigm. As the actualisation tendency increases, the client becomes less and less dependent on the therapist and more and more responsible for self-determination. The role of the therapist continues to diminish until the client is able to function without the helper. At this point the client can function relatively independently of the TR professional and there is no need for TR service delivery (Austin, 1997). Comparison of the use of the Leisure Ability Model to the Health Promotion/ Health Protection Model in Therapeutic Recreation Services: The role of the therapeutic recreation specialist, in order to reverse the consequences of learned helplessness, is to assist the individual in: (a) increasing the sense of personal causation and internal control, (b) increasing intrinsic motivation, (c) increasing the sense of personal choice and alternatives, and (d) achieving the state of optimal experience or flow. In theory, then, therapeutic recreation is provided to affect the total leisure behaviour (leisure lifestyle) of individuals with disabilities and/or illnesses through decreasing learned helplessness, and increasing personal control, intrinsic motivation, and personal choice. This outcome is accomplished through the specific provision of treatment, leisure education, and recreation participation services which teach specific skills, knowledges, and abilities, and take into consideration the matching of client skill and activity challenge. Another strength is the Models flexibility. One level of flexibility is with the three components of service. Each component of service is selected and programmed based on client need. That is, some clients will need treatment and leisure education services, without recreation participation. Other clients will need only leisure education and recreation participation services. Clearly, services are selected based on client need. In addition, programs conceptualized within each service component are selected based on client need. flexibility allow the specialist to custom design programs to fit the needs of every and any client group served by therapeutic recreation. The ultimate goal of leisure lifestyle remains the same for every client, but since it is based on the individual, how the lifestyle will be implemented by the individual and what it contains may differ. As such, the content of the Leisure Ability Model is not specific to any one population or client group, nor is it confined to any specific service or delivery setting. Some authors, including Kinney and Shank (1989), have reported this as a strength of the Model. According to the model, intervention may occur in a wide range of settings and addresses individuals with physical, mental, social, or emotional limitations (Peterson Gunn, p. 4). The intervention model is conceptually divided into three phases along a continuum of client functioning and restrictiveness. The three phases of therapeutic recreation intervention are arranged in a sequence, from greater therapist control to lesser therapist control, and from lesser client independence to greater client independence. This arrangement is purposeful and is meant to convey that the ultimate aim of the appropriate leisure lifestyle is that it be engaged in independently and freely. Summary The Health Protection/Health Promotion Model contains three major components (i.e., prescribed activities, recreation, and leisure) that range along an illness-wellness continuum. According to their needs, clients may enter anywhere along the continuum. The model emphasizes the active role of the client who becomes less and less reliant on the TR professional as he or she moves toward higher levels of health. Initially, direction and structure are provided through prescriptive activities to help activate the client. During recreation, the client and therapist join together in a mutual effort to restore normal functioning. During leisure, the client assumes primary responsibility for his or her own health and well-being. Evaluation of both models and there use in therapeutic recreation services: The overall intended outcome of therapeutic recreation services, as defined by the Leisure Ability Model, is a satisfying, independent, and freely chosen leisure lifestyle. In order to facilitate these perceptions, therapeutic recreation specialists must be able to design, implement, and evaluate a variety of activities that increase the persons individual competence and sense of control. In relation to leisure behaviour, Peterson (1989) felt that this includes improving functional abilities, improving leisure-related attitudes, skills, knowledge, and abilities, and voluntarily engaging in self-directed leisure behaviour. Thus, the three service areas of treatment, leisure education, and recreation participation are designed to teach specific skills to improve personal competence and a sense of accomplishment. Csikszentmihalyi (1990) summed up the importance of these perceptions: In the long run optimal experiences add up to a sense of mastery-or perhaps better, a sense of participation in determining the content of life-that comes as close to what is usually meant by happiness as anything else we can conceivably imagine (p. 4). The therapeutic recreation specialist must be able to adequately assess clients skill level (through client assessment) and activity requirements (through activity analysis) in order for the two to approximate one another. Given Decis (1975) theory of intrinsic motivation which includes the concept of incongruity, therapeutic recreation specialists may provide activities slightly above the skill level of clients in order to increase the sense of mastery. When this match between the activity requirements and client skill levels occurs, clients are most able to learn and experience a higher quality leisure. To facilitate this, therapeutic recreation specialists become responsible for comprehending and incorporating the: (a) theoretical bases (including but not limited to internal locus of control, intrinsic motivation, personal causation, freedom of choice, and flow); (b) typical client characteristics, including needs and deficits; (c) aspects of quality therapeutic recreation program delivery process (e.g., client assessment, activity analysis, outcome evaluation, etc.); and (d) therapeutic recreation content (treatment, leisure education, and recreation participation). These areas of understanding are important for the therapeutic recreation specialist to be able to design a series of coherent, organized programs that meet client needs and move the client further toward an independent and satisfactory leisure lifestyle. Again, the success of that lifestyle is dependent on the client gaining a sense of control and choice over leisure options, and having an orientation toward intrinsic motivation, an internal locus of control, and a personal sense of causality. The Leisure Ability Model provides specific content that can be addressed with clients in order to facilitate their development, maintenance, and expression of a successful leisure lifestyle. Each aspect of this content applies to the future success, independence, and well-being of clients in regard to their leisure. http://dw.com.com/redir?tag=rbxira.2.a.10destUrl=http://www.cnet.com/b.gif The client has reduced major functional limitations that prohibit or significantly limit leisure involvement (or at least has learned ways to overcome these barriers); understands and values the importance of leisure in the totality of life experiences; has adequate social skills for involvement with others; is able to choose between several leisure activity options on a daily basis, and make decisions for leisure participation; is able to locate and use leisure resources as necessary; and has increased perceptions of choice, motivation, freedom, responsibility, causality, and independence with regard to his or her leisure. These outcomes are targeted through the identification of client needs, the provision of programs to meet those needs, and the evaluation of outcomes during and after program delivery. A therapeutic recreation specialist designs, implements, and evaluates services aimed at these outcomes Austin (1989) objected to the Leisure Ability Model on the basis that is supporting a leisure behaviour orientation, instead of the therapy orientation. A number of authors have objected to the Leisure Ability Model, having observed that its all-encompassing approach is too broad and lacks the focus needed to direct a profession (Austin, p. 147). Austin advocated an alignment of therapeutic recreation with allied health and medical science disciplines, rather than leisure and recreation professionals The Model in Practice The Health Protection/Health Promotion Model may be applied in any setting (i.e., clinical or community) in which the goal of therapeutic recreation is holistic health and well-being. Thus, anyone who wishes to improve his or her level of health can become a TR client. TR professionals view all clients as having abilities and intact strengths, as well as possessing intrinsic worth and the potential for change. Through purposeful intervention using the TR process (i.e., assessment, planning, implementation, evaluation), therapeutic outcomes emphasize enhanced client functioning. Typical therapeutic outcomes include increasing personal awareness, improving social skills, enhancing leisure abilities, decreasing stress, improving physical functioning, and developing feelings of positive self-regard, self-efficacy and perceived control (Austin, 1996).

Essay --

Instruction or lectures (amount and quality) Academic achievement of students disrupted and decline due to the instructor and lectures factor. Most selective university lecturers are very brilliant in their studies, but they are less skilled to give lectures to the students in the class. This made it difficult for students to understand the content of the lesson presented by the lecturers and make the student feel bored and uninterested. Imparting skills effectively is very important. Lecturers need to know and study the most effective methods to teach and get students' attention. Interesting teaching techniques and can effectively improve student enthusiasm for learning more seriously and diligently to excel in all subjects. Quality of teaching should be clearly described and punctuated by making a lot of refresher training with the students so that students can better understand the lessons taught. Besides, the lecturer should give tips and advice about education and how to answer the exam questions correctly. Environment (home, school, peers and technology) Environmental factors a...

Gangs Essay -- Gang Essays

Gangs Since the beginning of the decade, teenage homicides increased by one hundred and fifty percent (Strout, Brian 1996). This sharp increase is largely due to the rapid formation of gang activity throughout the United States (Strout, Brian, 1996). In today's larger cities, gang violence is a reality that people have to deal with every day. As gang related crimes increase, officials are trying to find out why people join and remain loyal to gangs. Unfortunately, experts can only hypothesize explanations for gang involvement. However, by studying societys influence on humans, there is evidence to blame several forces. These speculations include the forces of peer pressure, broken families, gang loyalty, protection, and the media. First of all, most teens become attracted to gangs by peer pressure and greed. Estimamates show that forty percent of all gang members joined because their friends influenced them (Solution for a new year 1996). Teen gangsters will pressure peers into becoming part of a gang by making it sound glamorous. Recruiters will often promise popularity in exchange for their loyalty. Although most gang members find popularity, it often means losing close friends to rival gangs. Another crucial factor is the need for money. A 6 year old kid, who is not yet a member, receives impressions that he or she could make $200 to $400 for a small gang job. In August of 1996, an eleven year old Compton child received $400 for killing a rival classmate (Wesbrach, 1996). Although money and popularity are important factors, they are not strong enough to persuade kids to do things that are strongly against their morals. Other stronger force such as broken families and the media, along with peer pressure, works together to persuade young kids to join a gang. Second of all, the formation of gangs in cities, and most recently in suburbs, is facilitated by the lack of community upbringing among parents. In a fully developed community, a network of relations can be found among several parents. The relationship could be a parent, teacher, and minister, depending on the child's circumstances. In South Central Los Angeles, this communication can not be found, so students turn to gangs for companionship. In a classroom with no security, students could be distracted from learning, and thus distraced from the network. Furthermore, in poor families with many child... ... a stronger propensity to becoming a violent gang member or 'violent-acceptant' person. So, as anyone can see, if TV leads a child to believe that violence is the norm this will manifest itself in the actions of a child in a gang situation. This is especially the case when parents do not spend much time with their kids explaining what is right and what is wrong in front of a TV. Quite often newer books and some types of music will enforce this type of thought and ideas. In order to curve violence, the system must change. So, as stated, gangs are a product of the environment the world has created for ourselves. Some of these factors include peer pressure, broken families, gang loyalty, protection, and the media. There seems to be no way to end the problem of gangs without totally restructuring the modern media and value system. Since the chance of this happening is minimal, we must learn to cope with gangs and try to keep their following to a minimum. Unfortunately, there is no organized force to effectively help fight gangs. As a community, people must bond, talk to children, enforce positive peer pressure, and censor the media in order to prevent gang growth in America's cities.

Abortion Is Not the Answer :: The Right to Life, Pro-Life Essays

Abortion is removing of an unborn child from its mother?s womb before its birth. As a pro-life advocate, I believe that abortion is morally and ethically wrong and should be stopped. Having an abortion is not the answer and is in fact worsening the problem. Victims can suffer serious consequences either physically or psychologically. Some victims who have abortion suffer life threatening complications such as heavy bleeding, fever and infection. It can also lead to problems in a future pregnancy, such as miscarriages, premature births, and children born with handicaps, because any problem or change in a woman's reproductive organs may affect the development of her children. Other victims suffer from depression because of overwhelming feelings of regret or guilt after the abortion. To cope with this they might become an alcoholic or drug addict, others commit suicide. In our society today abortion becomes the solution to carelessness. I believe that it has nothing to do with helping the rape victims. Instead abortion encourages the victims to use their unborn babies as a scapegoat for their anger. We should encourage the victims that childbirth can be a victory. And by choosing childbirth over abortion they can be triumphant by not letting rape destroy their life. Accidental, unplanned pregnancy is another problem that people chose to have an abortion. Being pregnant is scary for teenagers mostly because of fear that their parents would not support or would disown them. Abortion is not the answer again. Instead, telling their parents so they can be supported by them. And if it?s impossible to talk to their parents let?s encourage them to talk to a trusted adult such as a relative or a friend. We should also let them know that there are more options to their dilemma other than abortion. I know it?s not easy for someone to get pregnant against her will, but the unborn child has also the right to live. If the mother does not want to keep her baby, she can give it for adoption. There are couples that have been trying to have a baby with no luck and always consider adopting a child and giving them a better life.

Political and familial contexts Essay

Examine the ways in which the political and familial contexts and relationships are established in Act I of the play. The politics of the Italian Court in the play are revealed to the audience as corrupt and unethical, also exposing the state of the English Court in this period. Webster could not have written about it directly and so it is shown through the setting in Malfi. This corruption is mainly embodied by Ferdinand and the Cardinal, who are the most politically powerful characters in the play. Their power in the Court is reflected in their familial relationships with the Duchess. The venality of the Court in Malfi is first suggested by Antonio who describes the general make-up of politics in any region using the analogy of a fountain, ‘whence should flow pure silver drops’ but can be poisoned at the top thereby, ‘death and diseases through the whole land spread. ‘ As it seems to have done in Malfi, as the two most powerful figures are so moraless. Antonio is also describing the effectiveness and purity of the French Court in this dialogue, which emphasises the corruption in Italy. Bosola who himself is seemingly amoral, being introduced to the audience by Antonio as the ‘court-gall’, directly refers to Ferdinand and his brother, the Cardinal likening them to ‘plum trees that grow crooked’. He suggests that too much power and riches has made them so, but also that they are surrounded by ‘flatt’ring sycophants’ who are like ‘crows’ and ‘caterpillars’ and use them to gain power and wealth for themselves. This analogy can be linked with Antonio’s, to say that the corruption at the top of Ferdinand and the Cardinal has affected the rest of the court and made them equally depraved and greedy. It is ironic that Bosola describes these people with such distaste as he himself is a flattering ‘pander’ hoping to improve his position in court. The Cardinal could be seen as possibly the most underhanded character in the play because he is supposed to be a man of God and so his crookedness is emphasised. In the Cardinal’s first appearance Bosola mocks his religious position, shown by the hyperbole, ‘With all your divinity,’ thus revealing the Cardinal’s religious values to be almost non-existent. Delio explains Bosola’s bitterness towards the Cardinal to Antonio, and reveals that he was put in the galleys for seven years for a murder he was commissioned to do by the Cardinal. This blatant unjust act again is an example of his clear corruption. Further into Act One, the Cardinal initiates the employment of Bosola as a spy in order to keep an eye on the Duchess, his power is clear at this point because he makes Ferdinand negotiate with Bosola as he ‘would not be seen in’t’, demonstrating his apparent control even over his own brother, the Duke of Malfi. His power is paralleled with his astuteness, as Ferdinand suggests Antonio instead of Bosola for the job and the Cardinal correctly observes ‘His nature is too honest’ showing his ability to read people making him all the more powerful. Ferdinand is also clever, he can see through the flatterers in the court purposely trying to get in his favour such as Castruchio, who constantly and unnecessarily addresses him as ‘my lord’ and tries to dissuade him from going to war. Ferdinand recognises this and makes a mockery of him, sarcastically commenting about his pun, ‘Why, there’s a wit were able to undo all the surgeons of the city’. His power and control here is also made clear, as he gets angry when they laugh without him laughing, ‘take fire when I give fire, that is, laugh when I laugh. ‘

A.C Bradley’s Definition of Tragic Hero Essay

A famous Shakespearean scholar, Andrew Cecil Bradley, who was born in England, in 1851, wrote a book called The Shakespearean Tragedy (1904). This book is recognized as a classic Shakespearean criticism, which presents a psychological analysis of Shakespeare’s characters. The Article, The Shakespearean Tragic Hero (p.687-691) explains Bradley’s definition of tragedy and tragic hero. According to Bradley, the tragic hero must be of a person of high degree or of public importance with exceptional nature, which raises person, in some respect much above the average level of humanity. This trait will acts as double-edged sword as it is his greatness but also his fatality. The fatal trait, joining with hero’s tragic flaw or flawed act, brings catastrophe; that is, his downfall and ultimately his death. The tragic hero must be good or admirable, or at least recognized by person’s high degree or greatness; so we may be vividly conscious of the possibilities of human nature. Tragedy builds, as hero endures calamity and faces fate. The hero’s fate is determined by the existence of moral order. Therefore, to restore the mortal order in a tragic world, one must go through struggle between good and evil. According to Bradley, the tragic hero with Shakespeare is generally good and therefore at once wins sympathy in his error; but the hero’s imperfection or defects are considered evil and they contribute to the conflict and catastrophe. When the evil in him masters the good and has its way, it destroys other people and ultimately destroys him. The pity and fear, which are stirred by the tragic story, unites with profound sense of sadness and mystery gives impression of waste, and this impression of waste makes us realize the worth of that is wasted. Thus, Bradley ends with the conclusion, that the inexplicable fact or appearance of a world travailing for perfection, which brings birth to glorious goods and evil that is only able to overcome only by self-torture and self-waste is tragedy. Work Cite Bradley, Andrew Cecil, et al. Viewpoints 12. Toronto, ON: Prentice Hall, 2002, Print

Reputation in Shakespeare’s Othello Essay

Reputation is what people think of you and it is a part of human nature. Nobody can dispute this fact whether they like it or not. To some, their reputation is a blessing because of positive attitudes towards them. To others, it can be an illness that they cannot cure. In William Shakespeare’s Othello, the characters of Iago, the two-faced character, Cassio, Othello’s lieutenant at the start, and Othello, the â€Å"Black Moor† and the protagonist of the play, show just how important one’s reputation can be. Iago’s reputation is an honest man and he used this to destroy others’ reputation. Othello has a changing reputation throughout the play. Cassio also has dramatically changing reputation. â€Å"I am not what I am† is a popular quote that Iago honestly says. In this play, Iago is a two-faced character. Iago’s persuasion is strong towards Othello and Cassio. He uses his good reputation as a weapon to destroy everyone’s reputation even though his reputation is the exact opposite of his true nature. This becomes evident when Othello describes Iago as â€Å"Honest Iago† and says â€Å"this fellow’s exceeding honesty†. Othello is under the impression that Iago is an honest man so he allows himself to be influenced by him and believes that he is trustworthy. Othello then believes him when he suggests that Desdemona is unfaithful to him regarding the fact that he does not know much about relationships and women. Iago also worked hard to destroy Cassio’s reputation by making him drink and making Othello believe that he is in love with Desdemona. Iago also tells us that he cares for his reputation by saying â€Å"Good name in man and woman†¦ But he that filches from me my good name robs me off that which not enriches him and makes me poor indeed† but then he tells Cassio and Othello that reputation is not important. â€Å"†¦there is more sense that than in reputation. Reputation is an idle and most false imposition†¦Ã¢â‚¬  and â€Å"Men should be what they seem†. Without Iago’s honest reputation, he would not cause the death of Desdemona and ultimately Othello. Roderigo, a suitor of Desdemona, is the only character who knows the real Iago yet Iago kills him. O damned Iago. You inhuman dog! † is what Roderigo says before he dies. This is one of the lines that show his real nature. This shows us that our reputation does not have to be true to make it or plausible among others. Acting is a good way of manipulating others about our reputation. We can use it either for good or evil. In this case, Iago uses his reputation for his own advantage and for his evil plans. Cassio is an honest and loyal man. Unfortunately his reputation is thoroughly tarnished by Iago. Iago works very hard to damage Cassio’s reputation and Othello’s impression of him. He easily loses his position as Othello’s lieutenant and his reputation when Iago plans what might happen if he drinks. â€Å"Come, lieutenant, I have a stoup of wine; and here without a brace of Cyprus gallants that would fain have a measure to the health of black Othello. † Cassio is resisting but Iago is insisting. He still drinks because he believes that Iago is making an honourable gesture towards Othello and Desdemona. He also believes that Iago is loyal to his commander. Iago then tells Roderigo to attack Cassio by saying â€Å"How now, Roderigo! I pray you after the lieutenant go! †. Roderigo then follows Iago and then Cassio makes a brawl while Othello is having a good time. Othello then asks what happened then Iago informs him what happened. Othello then fires Cassio as his lieutenant. Cassio values his reputation. It is evident when he says that â€Å"Reputation, reputation, reputation†¦ I have lost the immortal part of myself, and what remains is bestial†¦Ã¢â‚¬  Here we are shown that reputation is a human need. Good reputation prevents great public dismay. Also if you have a great reputation when you die, people will remember you meaning reputation lives longer that humans do. Good reputation also is harder to maintain than to break. It is simply fragile. Othello has a changing reputation throughout the play. Firstly we are shown a confident yet respectful man then a gullible man then a violent one until he becomes a murderer of an innocent person. From the lines â€Å"Most potent, grave and reverend signiors†¦Ã¢â‚¬  comes a person with great respect over people with greater power over him. He shows humility and respect while he is speaking and this earns him a great reputation even though he is a black man in a white people community. He also says â€Å"She loved me for the wars I fought†¦Ã¢â‚¬  around the last part of the speech meaning that the audience should see him as a hero. â€Å"This fellow’s of exceeding honesty† comes a person with a flaw, his gullibility. In here we see the irony and how he starts to trust Iago more than his beloved Desdemona. We also see that he lacks knowledge in marriage and women. He disregards himself as black and old which he thinks are the reasons why Desdemona is unfaithful to him. In the scene where Othello slaps Desdemona in front of everyone we are shown that Othello is a violent husband and not a gentleman. From here on we see how the reputation of Othello changes dramatically. â€Å"Lie with her! Lie on her! †¦ Pish! Noses, ears and lips. Is’t possible? / Confess? † is a prose that shows a man at its lowest. This quote conveys agitation and his use of questions suggests insecurity. His fractured sense of self is conveyed through the syntax. Here we see that people with great reputation from the start can possibly experience a great breakdown in their reputation. We see how flaws beat good reputation. In the end, we learn that even heroes can just be naive and gullible who can have so many flaws. The theme of reputation in Othello plays a very important role in the play. It is evident on how Iago uses his reputation to ruin others like Cassio and Othello. Reputation is what keeps people living through the ages. Having a good reputation gives us power to easily manipulate and persuade people but if we do that, karma may come to us like what happened to Iago, death. Applying the reputation in the play to the present, someone’s good reputation is hard to rebuild because it is hard to change people thoughts about you. Reputation is harder to maintain that to break.

Internship Report on Ptcl

INTERNSHIP REPROT On FI-CO_ERP in [pic] ERP-Accounts & Finance Submitted By Faisal Rasheed Internship Report on PTCL Purpose Of Internship The purpose of this internship is to understand how the practical work is performed in a computer based ERP solution. In addition, to practically learn concepts which have been learned theoretically in education and to develop the understanding of the function performed by ERP Accounts and Finance. Scope of Internship In six weeks training span, it is difficult to understand every work flow of each Sub sections of Accounts & Finance department because of its huge volume of work.The main focus was in the FICO module including General Ledger, creation of vendors, Customers, issuance/Receiving of advance, parking of invoices, posting and payment/receipt of invoices and cheque printing, Addition in Defaulters, Bad debts Provisions, Adjustment of Provision, and Recovery from Defaulter. Constitution and ownership, Mission, Vision & Core Values Pakistan Telecommunication Company Limited (PTCL) Pakistan Telecommunication Company Limited (â€Å"the holding Company†) was incorporated in Pakistan on December 31, 1995 and commenced business on January 01, 1996. The Company is listed on Karachi, Lahore and Islamabad stock exchanges.The Company was established to undertake the telecommunication business formerly carried on by Pakistan Telecommunication Corporation (PTC). The business was transferred to the Company on January 01, 1996 under the Pakistan Telecommunication (Re-organization) Act, 1996 at which date the Company took over all the properties, rights, assets, obligations and liabilities of PTC except those transferred to National Telecommunication Corporation (NTC), Frequency Allocation Board (FAB), Pakistan Telecommunication Authority (PTA) and Pakistan Telecommunication Employees Trust (PTET).The registered office of the Company is situated at PTCL Headquarters, G-8/4, Islamabad. As a consequence of PTCL’s privati zation during 2006, 26 % of its shares were acquired by Etisalat International Pakistan LLC, based in the UAE. Pak Telecom Mobile Limited (PTML) PTML was incorporated in Pakistan on July 18, 1998, as a public limited company, to provide cellular mobile telephony services in Pakistan. PTML commenced its commercial operations on January 29, 2001, under the brand name of Ufone . It is a wholly owned subsidiary of PTCL. The registered office of PTML is situated at F-7 Markaz, Islamabad.Maskatiya Communications (Private) Limited (MAXCOM) On March 01, 2010 the holding Company acquired 100 % shares of MAXCOM. MAXCOM has been voluntarily wound up, effective June 01, 2011 based on a special resolution passed by the members of MAXCOM. The net assets of MAXCOM have been transferred to PTCL at a book value amounting to Rs 68,382 thousand and the goodwill related to acquisition of MAXCOM has been written off during the year. PTCL Corporate Vision To be the leading ICT service provider in the reg ion by achieving customers’ satisfaction and maximizing shareholders’ value. PTCL Mission To achieve our vision by having: †¢ An organizational environment that fosters †¢ professionalism, motivation and quality. †¢ An environment that is cost effective and quality †¢ conscious. †¢ Services that are based on the most optimum †¢ technology. †¢ â€Å"Quality† and â€Å"Time† conscious customer services. †¢ Sustained growth in earnings and profitability. PTCL Core Values †¢ Professional Integrity †¢ Customer Satisfaction †¢ Teamwork †¢ Company Loyalty Organizational Structure Accounts & Finance Department Related to ERP Only Under the President & C. E. O, total 9 department head Including seven S. E. V. P’s, C. T.O and C. I. O are working each one is responsible for formulating planning & strategies at corporate level with the support of their Teams. Each S. E. V. P has more than one E. V. Pà ¢â‚¬â„¢s and their teams. Under S. E. V. P Finance– C. F. O, three E. V. P’s are working related to Revenue Accounts & Revenue Assurance, Financial Planning & Treasury Management, & Accounts Services. Under the E. V. P- Accounts Services, total two General Managers including G. M Accounts Taxation & Financial Reporting, G. M ERP Finance & Assets Management are working. Each G. M has at least one Senior Manager or Manager or both. Each S.M or Manager has at least one Financial Analyst or Assistant Manager. Internees are reportable to Assistant Manager or Financial Analyst. ERP and Its Functionality ERP (enterprise resource planning) is an industry term for the broad set of activities that helps a business manage the important parts of its business. The information made available through an ERP system provides visibility for key performance indicators (KPIs) required for meeting corporate objectives. ERP software applications can be used to manage product planning, parts purchasing, inventories, interacting with suppliers, providing customer service, and tracking orders.ERP can also include application modules for the finance and human resources aspects of a business. Typically, an ERP system uses or is integrated with a relational database system. [pic] SAP – ERP Solution and its Functional Support [pic] SAP (System Application Product) R/3 is a 3 tier Real time data processing system developed by SAP AG, a German software company. The R/3 system, which is also known as ERP (Enterprise Resource Planning) System, is a tightly integrated collection of applications designed to handle the entire data processing for many different types and sizes of organizations.Within R/3 is a run time environment and a set of application programs written in ABAP/4 programming language, which are highly customizable and scalable. SAP R/3 system has a three-tier client/server architecture. The classic configuration of an R/3 system contains three software layer s, as given in the below picture. [pic] †¢ Presentation layer The PC-based GUI interface that is used by the end-user community. †¢ Application layer The SAP application servers that service requests for data and manage the interface to the presentation layer. †¢ Database layerThe actual DBMS that communicates with the application servers to fulfill their requests for data. SAP allows the IT supported processing of a multitude of tasks, accruing in a typical company or bank. SAP ERP is differing from R/3 mainly because it is based on SAP NetWeaver: core components can be implemented in ABAP and in Java and new functional areas are mostly no longer created as part of the previous ERP system, with closely interconnected constituents, but as self-contained components or even systems. SAP in PTCL Every company has its own unique business processes to meet requirement and challenges. That is why PTCL uses the SAP.SAP is standard project system it is divided into three serv ers. 1. Development Server 100 & 300 2. Quality Assurance Server 600 & 790 3. Production. Server 800 In the development Server 100 new developments are made by SEMINES/ PTCL Development Team with help on business functional Team leads, technical coding is done in this server through SPRO & ABAP Language. The ERP staff consolidates the issues of users and solves them as per requirements. ERP Team Test the development made in development Server 300. Development server data, after testing the codlings and commands, is readily available for transferring to quality server.In the SAP the quality assurance is made for learning and testing. The QAS(Quality Assurance Server) 600 or 790 is used for the trainings purposes and to familiarize the user with the system. After testing the data, based on real scenarios, in quality Server the data is ready for transferring in production from where the users use it live. Production Server 800 is the main and live part of System Application Product on which all the financial and non financial records are kept on real time basis. FICO( Financial & Controlling) Module Includes the Following FI (Financial):- †¢ General Ledger accounting †¢ Accounts payable Accounts receivable †¢ Asset accounting †¢ Travel Management CO (Controlling):- †¢ Cost element accounting †¢ Cost center accounting †¢ Internal orders †¢ Profit center accounting †¢ Profitability analysis Following Pictures will help you in understanding the SP ERP FICO Module and the related departments head functions of any organization. Process Flow: Payments & FR: Signatory Authority and Responsibility for Payment Drawing and Disbursement Office (DDO) i. e S. M of each region who is responsible for all nature of payment & recoveries related to employees, supplier and contractor as per policies and contracts made by this department.Financial Reporting DDOs in regions recognize the financial transactions in whole month and the 3 work ing day of the next month are given to each department so that they can make sure the closing of last month is completed. Accounts section in the head quarter downloads all data related to each month from the main server & prepares an unregistered trail balance for the same, and then forward it to the SM nominal ledger for finalizes the records hence the financial information with any error can be rectified immediately so that Financial Statements can made on timely basis.Monthly accounts, Quarterly, Half yearly & Yearly accounts are maintained and compared with the last year. Some estimates and provisions at year end are taken to the annual report. PTCL follow financial year from July to June Whereas ETISALAT follow calendar year as Financial Year. ERP SAP Assignment I was given internship with GM ERP-Finance whereas I had worked with Manager ERP-Finance and Financial Analyst D. B & I. S. They taught me many concept of SYSTEM APPLICTION PRODUCT (SAP) – FICO, & I am very than kful to both of them.Following are the major activities performed by Financial Analyst in Accounts Payable; a part of FICO Module in SAP. Vendor Master Record: †¢ Create/Change/ Display/ Block or Unblock Vendor Master Data (T CODE FK01, FK02, FK03,FK05): Type FK01 in command Line and press enter; here you will be asked for the fields of vendors to be filled like Company Code, Vendor Group, Title Mr. Mrs. M/S etc, Name, street address, Postal Code, Telephone, VAT Reg No, Vendor Bank Details, Sort Key, Payment Terms, and Payment Method. For the display use FK02 and if any changes in any field of vendor required use FK03.If you want to block or unblock any Vendor use FK05. See below how to do the above task manually means without using TCODES, by using SAP Menu. †¢ Parking of vender invoice (TCODE FV60, F-63) Credit Memo(TCODE FV65): Parking saves the data in the form of batches, here the entry is saved but without updating the related ledge. Posting is required for updating GL Balances. You can park invoices or credit memos which mean that you enter the invoice data or credit memo data in the system and save it in a document, but the system does not post this invoice initially.You can change a parked document as often as you wish, for example, by adding or correcting data. The changes are logged. When you have finished changing the document, you can post the parked document. Only when you post an invoice or credit memo, does the system carry out the normal account movements and make the necessary updates. Why we Need of Parking? Document Parking by One Accounts Payable Clerk An employee is interrupted when entering an invoice. He or she can park the document and continue processing it later on. This saves him or her having to enter the data twice.OR An employee wants to clarify certain issues before posting an invoice. He or she can park the document and continue processing it later on. This saves him or her having to enter the data twice. The process flow is organized in such a way that one employee parks invoices without checking them. Another employee then performs invoice verification and posts the parked documents, possibly after changing them. OR The process flow is organized in such a way that one employee saves invoices as complete for posting, this means that the balance is zero and no more changes are necessary.Another employee then approves these invoice documents, if they are subject to release. †¢ Posting of vender invoice/ Credit Memo or Changing in Parked Invoice (for TCODE See Picture): If you are directly posting an invoice/ credit memo then choose Document Entry 1st highlighted menu, otherwise to post the parked documents choose Parked document. Any changes in the post or parked document shall be dealt from the 2nd highlighted menu. †¢ Outgoing Payment or Down Payment or Print Cheques (for TCODE See Picture): Outgoing Payment means payment against the booked invoice which is dealt with the 1st highligh ted menu.On the other hand, Down Payment means the Payment before the Invoice creation which is dealt through 2nd highlighted menu and the clearing of the same will also be dealt from this menu. In the both transaction you Debit the Vendor Account and Credit the Bank. Only difference is the Special GL indicator â€Å"a† which is used for down payment. As per PTCL / PTML policy no advance has been given to any Vendor without PO (approved) so this field is mandatory. Another interesting thing, payments are made by the Cheques (see highlighted 2nd & 3rd menu). To print Cheques following steps are required.When a vendor invoice is parked document containing 25000xxx is generated. Next step is to post the invoice by a senior manager (as signatory authority) which generates document no. 26000xxx. Now Cheque is available for printing. Time barred Cheque is a type represents those Cheques which are not presented within six months, these will be reversed by the S. M. †¢ REPORTING : Display Balances, Display/Change Line Items, Clearing except Down Payment (for TCODE See Picture): From highlighted menu you can view the balances or you can change any line item or you can clear invoices, reversals, credit memos, outgoing Payment.However, Down payment partial clearing should be done from the down payment menu as mentioned in the previous page TCODE F-54. Clearing a vendor document means nothing is outstanding for the document; the document is completed in all respect. [pic] SAP Include many modules which are integrated with each other in such a way that output of one module can be used as input for another or the same module. The following Landscape Picture represents the all SAP modules functionality & its practical application. Almost all of the modules are purchased by PTCL and working. Other Task other than ERP SAPSM Data Base Account coordinates with different integrated modules of system SAP i. e. FI, CO, HCM &MM. SM Data Base Account is directly reportable to the GM Accounts for any problem regarding working in SAP and also reportable to gm ERP Finance regarding FICO Role assignment. Following are the some responsibilities of Financial Analyst Data Base Account on which I have worked. Account Payable (Create, Block, And Unblock Vender) Non PO Based Vendors are created in SAP by a financial analyst Accounts & database. From time to time these vendors are blocked due to some reasons e. g.Vendor regularly not in use, block for payment or block for business. However, whenever any blocked vendor is needed it can be activated/ unblocked. Account Receiveable (Create, block, and unblock customer) Customers are also created in the account data base department. These customers can be blocked, unblock at any time as per the requirement of the user. Fico Role Assignment New employee is assigned to work on SAP FICO Module; user role assignment for quality server 90 is made by financial analyst Accounts & database. This form includes the TCODES he or she is going to use on SAP.GM ERP Finance, SM Accounts Database, GM ERP Teams, and new user must sign Role Assignment Document. After this step, ERP team creates new user on QAS (Quality Assurance Server). Once the user is familiar with the TCODES and its working on Quality he or she can apply for the Production Server 800 which is also dealt from this office. Liaison with Finance, Accounts and ERP An interesting task which is also performed here is to convey the problem of the FICO end users to the ERP Team on timely basis so that solution can be immediately available for the user who can then work efficiently.Other Tasks To make each month a report of the users who are using TCODES which are not assigned any more to them and with the help of ERP Team withdraw these roles from their users as per authority matrix. To make sure all the GL, Vendor, Customers, Commitment items are also available in QAS 790 if compared with Production Server 800. MS Outlook is also used all over the departments and is becoming very powerful tool to convey massages on timely basis. This office receives emails for Vendors and Customers creation, blocking and unblocking. Special Terms used in SAP:I had gone through many TCODES in SAP which were the part of FICO; it is not difficult to grip on SAP in this 6 weeks training if you are familiar with these terminologies given below you can easily understand how SAP works. Commitment Item: These account numbers are basically used for the allocation of budgets. Relationship of CI to GL is one to many which means One CI can cover more than one GL. e. g. there are so many Maintenance GL, however only one commitment item for these GL’s can be choose for budget allocation. Sort Key: It indicates the layout rule for the Allocation field in the document line item.Assignment Field: Assignment Field is a part of Line Item Display. The system notes the line items that have been posted to each customer account. You can display the line ite ms on the line item display screen. You can specify the sort sequence of the line items by entering a key in the Sort key field in the account master record. This key specifies how the Assignment field is to be filled in the line items that are posted to the customer account. When you call up the line item display, the system sorts the line items according to the contents of this field.You can change the sort sequence in the line item display. e. g. 002 is the sort key when you make Customer or Vendor for NON PO BASED in PTCL company code 1100. 002 sort key is configured to display the document number with fiscal year as assignment field. Special GL Indicator: For all line items in customer or vendor accounts which are updated to an alternative reconciliation account in the general ledger, the special G/L indicator determines which account is to be selected e. g. â€Å"A† is used for down payment of Vendors; â€Å"M† is used for defaulters of Accounts Receivable.Accoun t Type: Key that specifies the accounting area to which an account belongs like asset accounts, customer accounts, vendor accounts, G/L accounts etc. The account type is required in addition to the account number in order to identify an account, since the same account number can be used for each account type . e. g. â€Å"K† for Vendors, â€Å"D† for Customer Document Type: It classifies the accounting documents. It is stored in the document header. Attributes that control the entry of the document, or which are themselves noted in the document, are defined for each document type.Like â€Å"KA† is a vendor document. Posting key specifies the nature of account (e. g. GL account, Customer account, Vendor account etc. ) and controls the debit / credit indicator of the amount e. g. â€Å"40† is used for GL Debit â€Å"50† is used for GL credits Stimulation: means overview of accounting document after: o Execution of all Substitutions o Execution of all validations o Creation of automatically created line Items Profit Center: A profit center is a management-oriented organizational unit used for internal controlling purposes.Dividing your company up into profit centers allows you to analyze areas of responsibility and to delegate responsibility to decentralized units, thus treating them as â€Å"companies within the company†. Cost Center: An organizational unit within a controlling area that represents a defined location of cost incurrence. Its a part of a company seen as a separate area of responsibility, location or cost-accounting entity. Place at which costs occur. Company Code: The company code is an organizational unit within financial accounting, e. g. 1100 for PTCL & 1300 for UFONE (PTML).Account Group: The Account Group to which your vendor/ Customer/ Employee will belongs to. Control key in the Bank Details: Represent nature of account (i. e. Current a/c, Saving a/c, etc. ) Withholding Tax Type: This indicator is u sed to classify the different types of withholding tax eg. â€Å"Z2† is used payment for supply of Goods; â€Å"Z3† is used for contractors; â€Å"Z4† is used for payment of services W/tax Code: Codes determine is the various percentage rates for the withholding tax type. Liable: If you set this indicator, you tell the system that the vendor is subject to withholding tax for this withholding tax type.If the involved party vendor or employee is exempted from withholding tax so provide details of exemption. e. g. 3. 5%, 6% etc Reference Document Number: The reference document number can contain the document number of the business partner, but a different entry can also be made. The reference document number can be used as search criteria for document display/change. Period: Account transaction figures are updated per period within the fiscal year . A maximum of 16 periods can be updated. You define how a fiscal year is divided into periods per company code e. g. p eriod means March and 1 period means July. Document Header Text: This text contains explanations or notes which apply to the document as a whole, that is, not only for certain line items. Findings and Recommendations in Processes †¢ In PTCL there is a room for improvement. Besides, this is one of the best organization w. r. t. its environment, culture and SOP’s. †¢ In my opinion, meetings with the lower staff should also be done at least once in a month in a friendly manner. Managers, Senior Managers, & General Manager should ask their working problems in their respective epartment and should also ask for the solutions. †¢ E mail in PTCL taken the place of meetings. In my point of view, email of an officer should be considered as authentic proof for getting required authorization for any task. †¢ Coordination and Communication between departments are excellent. †¢ One department must support another department irrespective of their own interest. Organ ization Interest must be the first priority while working. †¢ I believe that Job rotations should be done to improve skills of employees in all related departments. I found employees are very loyal and dedicated towards their assigned work. †¢ Extracurricular activities arrange by PTCL like Painting Exhibition is another good and relaxing activity for employees and their families. In my opinion, such occasion must be held at least once a year. SPECIAL THANKS I am indebted and thankful to the PTCL which gave me a chance to learn about the business processes of accounts and finance wing and also thankful to the staff especially to the Manager ERP Finance and Financial Analyst D.B & I. S under whom I was attached with. They are all professional and cooperative and guided me that how to work in a professional environment. [pic][pic][pic] ———————– S. E. V. P Finance/ CFO President / Vice President E. V. P Account Services G. M Accounts G. M ERP Finance S. M Accounts D. B & I. S Financial Analyst ERP Accounts Financial Analyst D. B & I. S Manager ERP Finance Accounts ———————– 21