Wednesday, August 26, 2020

A Report On The Fiji Water | Environmental Analysis

A Report On The Fiji Water | Environmental Analysis The variables which added to the advertising achievement of Fiji Water were its one of a kind item situating, inventive bundling, premium-item valuing, successful dispersion, and picture making exposure. Because of its light mineralization, FIJI Water was described by a smooth taste and no delayed flavor impression. The light mineralization additionally gave the water a spotless, unadulterated taste. Notwithstanding heavenly taste, the water had a significant level of silica, the fixing that was accepted to advance restoration and hostile to maturing. Likewise, the water is exceptionally unadulterated as the wellspring of the water was a virgin, unpolluted biological system. Another significant component was bundling. For a long time, all jugs containing common water were the equivalent round, with paper marks. Characteristic Waters of Viti Ltd. was the main organization in the business to utilize a square container. Besides, since FIJI was the main brand that originated from a tropical heaven, the bundling mirrored that in a guileful and convincing manner: purchasers could see that quickly when they took a gander at the exceptional square container bearing splendid, three-dimensional illustrations. Also to bundling, an exceptional value strategy strengthened the items top notch picture. Another significant factor that had added to FIJI Waters achievement was its appropriation. Having great wholesalers was significant in that it empowered the brand to be very much positioned in and promptly accessible to the market. Building a picture of the top notch, uniqueness and class of the item was another part of this effective promoting effort. The brand accomplished an unstable development right off the bat, for the most part through informal promoting, free item position and focused on inspecting. FIJI Water focused on areas and scenes that reverberated with the brands premium picture. I don't get it's meaning for FIJI Water to go carbon negative?How does one measure and report carbon impressions of products?Is the carbon impression of FIJIWater large contrasted with different items? Answer: because of the tree huggers analysis, in 2008 FIJI Water propelled a carbon negative PR crusade. As a component of its carbon negative battle, FIJI Water was intending to balance its complete carbon impression by 120 percent, by expelling from the earths environment all the emanations its exercises delivered, yet in addition an extra 20 percent. In that sense, the companys sway on carbon discharges would be negative. While estimating its carbon impression, FIJI Water determined its carbon emanations over each phase in the item lifecycle: beginning from creating crude materials for bundling, through moving crude materials and gear to the plant, assembling and filling bottles, delivering the item from Fiji to business sectors around the world, dispersing the item, refrigerating the item in stores, eateries, and different outlets, to arranging/reusing the bundling waste. It evaluated that 75 percent of its carbon emanations came about because of the activities of flexibly chain accomplices. Fiji is utilizing stunning measures of vitality, water, and petroleum derivatives to take a normally happening item, put it in a naturally tricky compartment and afterward have that eternity holder hurled into landfills or incinerators all over America. A couple of significant figures for ecological effect included: 5,500 miles for every outing from Fiji to Los Angeles for transportation 46 million gallons of petroleum product 1.3 billion gallons of water 216,000,000 pounds of ozone depleting substances created What is greenwashing and how might it be identified?Do you think FIJI Water is occupied with greenwashing?What could the organization do to increase natural validity? Greenwashing is characterized as Disinformation spread by an association in order to introduce a naturally capable open picture. As a component of its carbon negative crusade, FIJI Water was wanting to counterbalance its complete carbon impression by120 percent, along these lines getting carbon negative. FIJI Water professed to have just executed a few measures to decrease its carbon outflows. By enhancing its coordinations, the organization had diminished shipping miles by 26 percent all things considered. FIJI Waters 1.5-liter container had been overhauled to decrease the bundling by seven percent. The organization had additionally figured out how to decrease engine fuel utilization in Fiji by 50 percent by utilizing more eco-friendly trucks in shipping its items from the plant to ports. Protection gatherings in any case, contended that the new site propelled by FIJI Water in 2008 (www.fijigreen.com) to sell its carbon negative message neglected to give a point by point portrayal o f the real computation of its carbon impression and its decrease by the measures that were guaranteed to be actualized later on. Simultaneously, the gatherings highlighted the fundamental carbon impression points of interest of devouring nearby faucet water. They contended that the new motto each drop is green was direct greenwashing pushed as far as possible. Green scientists found that the production and transport of that one kilogram container of Fiji water devoured 26.88 kilograms of water (7.1 gallons), .849 kilograms of petroleum derivative (one liter or .26 gallons) and discharged 562 grams of Greenhouse Gases (1.2 pounds). Thus, we can say that Fiji Water occupied with Greenwashing. So as to pick up validity, it should satisfy its guarantee of turning into a carbon negative organization. Any endeavor to take part in greenwashing will be immediately recognized and fought by natural gatherings. Holding consistent with its trademark each drop is green will require generous new interest in a sustainable power source plant and gear and in tree-planting balance exercises. Planning and actualizing a practical development system and a socially and ecologically dependable promoting plan will require managing the guarantee to go carbon negative just as meeting the requesting needs of clients, customers and different partners.

Saturday, August 22, 2020

The many hardships of society Essay Example for Free

The numerous hardships of society Essay Victor doesn't show love and household friendship to the animal after he has given it life he just forsakes it without somebody to care for it and care for it as Victors family has done. Incapable to persevere through the part of the being I had made I hurried out of the room and proceeded with time navigating my bedchamber. Victor doesn't show any adoration for the animal he has made. He can't bear this gives the peruser the picture that the animal has gotten so terrible. Despite the fact that he has gathered the body parts from delightful individuals the animal is as yet terrible. This shows a total absence of adoration and local warmth that has been appeared to Victor in wealth by his folks. Victors guardians show that there is a solid family bond among them and their child. I was there playing their deity, and an option that could be superior to their youngster, the honest and powerless animal offered on them by paradise. In this section Victor depicts himself as their toy their venerated image. Him and his folks are indistinguishable and they admired Victor despite the fact that he is a little youngster. They needed him to be sheltered and upbeat. Victor is likewise portrayed as little and guiltless defenseless animal. Victor doesn't show a similar warmth for the animal. I viewed the villain the hopeless beast whom I made. Victor portrays the animal as a scalawag, this shows Victor as a little youngster was indicated love and warmth however he is presently unequipped for demonstrating a similar love that was appeared to him by his parent to the animal the child that he has made. These descriptors portray the beast as truly appalling this is one reason why victor rejects him, since he needed to make a delightful animal. Victor is additionally depicted as powerless and guiltless and that he can't fight for himself and he needs a more seasoned figure to be liable for his activities and to guard him. Victor deserts the animal when he understands that he has committed an error in attempting to play god. However, what has he deserted he has surrendered a youthful naiveté, exposed, blameless vulnerable animal. So again we see Victor being indicated incredible love and local love by his family. Be that as it may, when he grows up he can't show a similar love and household fondness towards the animal. Victor is raised in a defensive air pocket when he is more youthful. I was so guided by a luxurious string that all appeared to be nevertheless one train of satisfaction for me. Utilizing the word luxurious string alludes to the umbilical line that gives the whole developing youngster what it needs to endure. This is straightforwardly connected to Victor guardians and the way that they are giving him so much love and local fondness that he doesn't need to do anything he doesn't need to battle for himself. This Silken line of delicate love and fondness isn't there when the animal is enlivened. He needs to figure out how to locate his own particular manner since he is an outsider of society so he would think that its difficult to fit in. He is all alone on the grounds that victor lacks the psychological solidarity to claim up and demonstrates this creation to the remainder of the world. He likewise wouldn't like to show any warmth or love to this animal since he discovers it truly horrible. Victor is indicated the path by his Parents they are continually settling on choices for him even as a youthful grown-up. At the point when I was seventeen my folks settled that I should turn into an understudy at he college of Inglostadt. He despite everything has a defensive air pocket around him despite the fact that he is seventeen. This shows his folks are as yet settling on decisions for him that can give him bliss or distress in the years to come. The animal is denied of this from victor this is appeared, as he doesn't think about the perils of fire. The animal is pulled in to the glow of the fire and it resembles the delicate warm love that he isn't getting. I push my hand into the live ashes however draw it rapidly out again crying in torment. The animal has had no direction from victor or anyone of higher knowledge than himself. This is the reason he consumes his hand on the fire. On the off chance that victor was going to do that either his Mother or Father would have prevented him from consuming himself since they need to ensuring him so he doesn't get hurt intellectually or Physically. The animal at that point goes off looking for another family or somebody who can sustain him appropriately. He finds a town he is interested to see this sort pf town with bungalows, which he has never observed. Not long after entering the town he is stood up to by a crowd tossing stones and different things at him. The animal is flabbergasted at how courteous and cherishing the individuals he is watching are. There delicate habits and excellence of these cottagers extraordinarily suffered me. He implies that he is stunned that despite the fact that they are so poor they are as yet glad and show extraordinary love and love for one another and he needs to turn out to be separated of that family. He watches the family and notification another expansion to the family called safie she is from a far off nation. This gives the animal expectation that possibly he might have the option to be acknowledged into the family as safie is a pariah and she has been acknowledged. The animal at that point discovers how appalling he is and begins to question his purposes behind being on the planet. I had appreciated the ideal type of my cottagers-their effortlessness, magnificence, and sensitive compositions; yet how was I panicked when I saw myself in a straightforward pool! From the outset I gazed back, incapable to accept that to be sure I who was reflected in the mirror; and when I turned out to be completely persuaded that I was in actuality the beast that I am. He understands that he is a beast and that he could never fit in the event that he needed to have a family that cherished him and supported him. He begins to understand this is the end for his expectations of an ordinary life. The animal attempts to be acknowledged into the family by addressing the visually impaired man, the visually impaired man is careless in regards to any shortcomings the animal may have. Agatha blacked out, and safie unfit to go to his companion surged out of the cabin. Felix shot forward and with an extraordinary power tore me from his dad, to whose knees I clung; in a vehicle of fierceness, he ran me to the ground with a stick . I could have torn him appendage structure appendage, as a lion severs the eland. He currently understands that all expectation is lost of ever finding a family that will cherish him and give him household love thus flounders in self centeredness. He at that point torches the delaceys house at it is an image of a decent warm family that he isn't separated of so he obliterates it. Show see just The above see is unformatted content This understudy composed bit of work is one of numerous that can be found in our GCSE Mary Shelley area.

Tuesday, August 18, 2020

Information on the Spring 2010 Class COLUMBIA UNIVERSITY - SIPA Admissions Blog

Information on the Spring 2010 Class COLUMBIA UNIVERSITY - SIPA Admissions Blog Classes are starting up soon and that means we are welcoming applicants that applied for spring 2010, were admitted, and will be enrolling.   This is not information on those that have applied for fall 2010 admission.   I thought I would share a bit of information about the new spring class. 59% are female and 41% are male The average age is 28 34% are international and 66% are U.S. Citizens or Permanent Residents There are 15 countries represented (16 if you include the U.S.): Australia Cambodia Canada France Germany Ghana India Japan Nigeria Peoples Republic of China Poland Russia South Korea Spain Turkey Some of the most recent employers include: Accenture Bank of America Bloomberg News CARE International European Union Feed My Starving Children Goldman Sachs Google, Inc. International Monetary Fund Mayor Bloombergs Office Morgan Stanley Oregon Army National Guard Palestinian Youth Network True Wind Consulting U.S. Marine Corps U.S. Attorneys Office UNDP United States Peace Corps I am so jealous!   All of these students embarking on two years of a SIPA education, meeting people from all over the world, studying with experts in the field, developing life long relationships, attending panels with world leaders . . . all this makes me want to apply!   Too bad I made the mistake of going to an MBA program =)

Sunday, May 24, 2020

Define the Term Sensitive Periods, and Explain How the...

Define the term sensitive periods, and explain how the teachers knowledge and understanding of these periods determines his/her preparation and custodianship of the prepared environment A sensitive period refers to a special sensibility which a creature acquires in its infantile state (Montessori, 1966, p.38). Such sensitive periods were first discovered in animals by the Dutch scientist Hugo de Vries, but according to Montessori, are also found in children and are very important to consider in teaching. Each sensitive period is a transient disposition and is limited to the acquisition of a particular trait (Montessori, 1966, p.38). Once such a trait or characteristic has been achieved, the sensibility disappears due to†¦show more content†¦A fifth sensitive period is a sensitivity to small objects. At this stage the child may become engrossed in extremely tiny objects, for instance tiny insects barely visible to the human eye (Lillard, 1972). It is often common for children who are now mobile to be fixated with small objects such as ants, pebbles and grass, and they will often stop to examine such small objects when out walking. The sixth and final sensiti ve period is a sensitivity to the social aspects of life. Now that the child has become relatively stable in their physical and emotional environment they begin to attend to the social environment. They become aware that they are part of a community (for instance their nursery or playgroup) and he or she attempts to learn manners and serve others as well as himself (Lillard, 1972, p.36). Such social interest is shown initially as observation, but later develops into a need for more active contact with peers. According to Montessori, it is vitally important to support and facilitate these periods during the childs first stage of development. If the child is prevented from following the innate desire of any give sensitive period, a disturbing effect could result on both psychic development and maturity. According to Lillard, 1972, p. 33, therefore, the opportunity for development in his sensitive periods must not be left to chance. The child must be assisted through the sensitive peri ods. The adult

Wednesday, May 13, 2020

Example Education Essay - Free Essay Example

Sample details Pages: 8 Words: 2451 Downloads: 1 Date added: 2017/06/26 Category Finance Essay Type Essay any type Did you like this example? Discuss what is meant by the term GAAP and whether it meets the needs of all UK entities. Introduction Generally accepted accounting principles or GAAP refers to a set of principles, rules, methods and conventions that provides detailed guidelines and procedures for the preparation, presentation and handling financial and accounting cases. Institute of Chartered Accountants in England and Wales (ICAEW) defines â€Å"Generally Accepted Accounting Practice (UK GAAP) as the body of accounting standards and other guidance published by UK Accounting standards Board (ASB)†. In the UK, Financial Reporting Council (FRC) is responsible for setting accounting standards by working closely with national and international accounting standard-setters in order to influence the development of standards. Don’t waste time! Our writers will create an original "Example Education Essay" essay for you Create order In 2009, ASB proposed a strategy for the future of UK/Irish GAAP and its convergence with International Financial Reporting Standards (IFRS). The intention was to work under the IASB framework which provides detailed guidelines and procedures in the need of all UK entities, hence, cease the existence of UK GAAP. The Board’s proposals set out a three Tier system of differential arrangement based upon public accountability. UK entities would need to determine the appropriate framework to transition, as well as the impact of change to their financial reporting, tax status, business processes and operations in general (Ernst Young, 2011). Currently in the UK, only entities listed on the regulated market are required to file their accounts in accordance to IFRS, whereas all other UK entities are permitted to use wither IFRS or follow UK GAAP. ASB (2009) proposed three new standards, FRS 100, FRS 101 and FRS 102, that replace all current UK standards. By December 2014, UK GA AP will cease to apply to the financial statements and becomes mandatory for all UK entities for the year end December 2015 or from January 2015 but this is subject to early adoption provisions (ASB, 2009). Early adoption of FRS 101 is allowable without restriction whereas FRS 102 can be allowed on or after the accounting year end 31 December 2012 (PWC, 2013). The impact of each FRS is briefly discussed below. Needs of UK entities Entities are of different types of varied sizes with different shareholding and management. Every entity has its own properties but has to act in accordance to the local laws and accounting standards when reporting that gives a user clear picture and nature of business performance. In accounting, â€Å"True and Fair View† plays a pivotal role in reporting and presenting financial statements. It remains a fundamental part to accounting within the local and international laws. Under company law, an entity is a separate legal body from its owners. A large entity can be easily distinguished who the owner/manager is, unlike sole traders where it is quite difficult to get a clearer picture although the business forms a separate identity. Charitable organizations, government bodies and some entities have different ways of reporting and in some cases they do not follow UK GAAP in full. Instead, they follow the rules and guidance prescribed by the state and the civil law. Tr ue and Fair view in terms of accounting standards may not be true and fair in terms of tax and to get a clear picture of business transactions, some items should be shown as expenses that wouldn’t be allowed for tax (Sweetman, 2009). Sweetman (2009, p.4) argues, â€Å"Very small businesses are unlikely to have fluctuations from year to year in most levels, and if in hard times the list of creditors grows then it seems reasonable to tax what is received rather than what may be received one day†. Listed and regulated companies are already following IFRS guidelines and procedures for preparation and reporting financial statements but not all entities are in the regulated market and listed. GAAP varies from nation to nation and hence comes IFRS to come into action. Not all the needs of all UK entities are met by GAAP. It may be because of the nature of transactions an entity has. Trading has become global and most companies, from small to large, trade across the b orders and in different countries that have different set of rules and regulations which are to be followed in terms of exchange, tax regimes and other accounting standards. Since the globalisation of the business, a single accounting system has been a major debate for all accounting standard setters in the world. There has been a long standing debate for the convergence of UK GAAP into the IASB framework and this has become a reality following the strategic approach taken by ASB in the past few years. ASB’s Strategy for UK GAAP In 2009, ASB proposed a â€Å"Three-Tier† approach to the transition of UK GAAP into IFRS to the fullest extent possible with the needs of UK entities. This three-tier approach was based on the public accountability. Tier 1 All listed and regulated market entities are to follow EU adopted IFRS under this accounting regime. Tier 2 All non-publicly accountable entities are to follow IFRS for SMEs under this regime Tier 3 All small entities such as private companies are to follow Financial Reporting Standards for smaller entities (FRSSE) under this regime. Under this proposed change, all entities will have the option to voluntarily adopt a higher tier. One of the objectives of ASB is to offer a comprehensive and clear guidance for all entities by providing high levels of transparency and accountability (ASB, 2009). ASB (2009) believes that the strategic change will improve the financial reporting in many ways such as simplifying the reporting requirements ba sed on the entity’s accountability and size, basing UK GAAP on IFRS provides a consistent basis of preparation of financial statements with better understanding at all levels of users and improved comparability of financial reports will boost investors’ confidence in the capital markets. UK GAAP v IFRS: Key Differences Goodwill: Under IFRS, there is no amortisation used but annual impairment test. Borrowing costs and development costs: If criteria are met then the costs are capitalised under IFRS but is optional under UK GAAP Deferred Tax: Temporary differences are recorded under IFRS Holiday pay accrual: This must be recognised under IFRS Financial Instruments: Recognition of derivatives under IFRS but only recognised if FRS 26 adopted in UK GAAP Impact of New Standards The Financial Reporting Council (FRC) issued three financial reporting standards (FRSs) 100, 101 and 102 following several consultations to move from current FRSs to IFRS framework. Small entities remain unchanged to the standards as there will be no changes to FRSSE with exceptions to minor amendments (FRC, 2013). The FRC (2013) produced an impact assessment for all these new standards which are discussed below in brief. FRS 100 Application of Financial Reporting Requirements, FRS 100, provides guidance about the reporting requirements for all entities. This tells the companies or LLPs which set of standards they may or must follow. Listed and regulated companies must use their IFRS in their group accounts. Small companies defined by Companies Act 2006 use FRSSE but a revised version from January 2015 with some minor amendments and other entities that are not small have various choices depending upon the situation. Such as FRS 102, the main new UK GAAP and FRS 101, the reduced disclosure framework or adopt the full IFRS. This suggests that companies which are currently using Statements of Standard Accounting Practices (SSAPs) and FRS will end up using FRS 102. FRC (2013) states that the introduction of new standards will have positive impact on the entities where the benefits are impossible to quantify. FRC believes that the main quantifiable cost is the transition costs for individual entities and t hose entities that apply for reduced disclosure framework. FRS 101 FRS 101 Reduced Disclosure Framework creates a new type of standard in the UK. It allows subsidiaries of groups preparing consolidated financial statements in accordance with EU adopted IFRS to apply accounting policies that are consistent with the group accounts. FRS 101 allows some qualifying companies to use IFRS and such entities can take exemptions from following items. Cash flow statements- entities are exempt from preparing cash flow statements Share based payments- entities are exempt from most of the disclosure requirements by IFRS 2 except description is needed in some areas such as, options exercised in the year and outstanding in the year end Business combinations- entities are exempt from most of the disclosure requirements but some basic information would still need to be disclosed on the acquisition Discontinued operations- entities are exempt from the disclosure of net cash flows attributable to the operating, investing and financing activities Financial instruments- entities which are adopting FRS 101 are exempt from all of the disclosure requirements of IFRS 7, except financial institutions Fair Values- most entities are exempt from all of the disclosure requirements of IFRS 13 except financial institutions in relation to financial instruments Impairments- entities are exempt from the disclosure of assumptions, valuation techniques and sensitivities arising from impairments Related Party Disclosures- as part of the Companies Act 2006, directors’ remuneration is still required to be disclosed but entities are exempt in disclosing the related party transactions Accounting policies, changes in accounting estimates and errors- entities are exempt from the disclosure and also exempt from disclosing the impact of the application of those standards Comparatives information- entities are exempt from comparatives for movements on property, plant and equipment (PPE), share capital, intangible assets, and investment property Capital Management- entities are exempt from the disclosure requirements of capital management but not available to financial institutions FRS 102 FRS 102, the Financial Reporting Standard is based on IFRS for SMEs and mainly used IFRS language. There are some changes in the terminology of words used in the financial statements, such as, instead of fixed assets, property, plant and equipment has been introduced. There have been significant changes in the financial instruments. Previously, in the UK GAAP, derivatives with zero cost were not recognised but under the new standards, this will be recognised as even small entities have derivatives due to the global trading. ASB realized that FRS 26 (IAS 39) Financial Instruments: Recognition and measurement was not a proportionate solution for all UK entities and hence further areas were expected as part of the convergence process with EU-adopted IFRS. FRS 102 brings in significant improvements in the transparency of financial reporting of financial instruments (FRC, 2013). FRS 102 requires derivatives and some equity instruments to be measured at Fair Value Through Profit an d Loss (FVTPL). Conclusion The ideas of convergence of UK/Irish GAAP into IFRS have been widely accepted ever since the debate started and it was warmly welcomed. The new UK GAAP will become mandatory for most entities which prepare financial statements for the year end December 2015. The three FRSs will be put in place that replace all the UK accounting standards. Most members were reasonably satisfied with the amendments proposed to the IFRS for SMEs with some unsatisfactory responses for negative goodwill and the removal of fair value option, based on conflicts with EU Directives (ACCA, 2011). Association of Chartered Certified Accountants (ACCA) stated in their report in 2010 following the ASB consultation paper that the new standards would inevitably benefit cross-border trade, reduce costs for companies by providing a single consistent basis of standards, and the cost and time involved in maintaining a separate UK GAAP would be avoided. There might be a number of reasons why convergence was neces sary. The application of IFRS may also be driven by national GAAP because of inertia to minimise the changes in financial reporting for stakeholders caused by switching from one set of accounting rules to another (Nobes, 2006). Firms may choose to end their national accounting traditions following the adoption of IFRS (Haller and Wehrfritz, 2013). There might be variations in IFRS reporting due to country-specific factors (Haller and Wehrfritz, 2013). In the wake of global business and trading relationships across the globe, new accounting standards had to be evolved for a consistent and transparent reporting. This not only creates and boosts confidence to users but also provides clear and concise understanding of the financial reporting systems to any stakeholders or users. The transition for UK GAAP to move and adopt IFRS has remained a huge success and widely accepted by all levels of institutions and individuals. There is no doubt that the standards have to evolve over time. The new level of UK GAAP will provide better understanding and try to remove any ambiguities that are engraved in the accounting standards. Bibliography ACCA (2010), â€Å"What is the future of UK GAAP?†, Accountants for Business. [Online] Available from https://www.accaglobal.com/content/dam/acca/global/PDF-technical/financial-reporting/tech-afb-fukg.pdf [Accessed: 29th September 2014]. ACCA (2011), â€Å"Future of financial reporting in the UK and Ireland: Summary of ACCA Member Surveys†. [Online] Available from https://www.accaglobal.com/content/dam/acca/global/PDF-technical/financial-reporting/tech-tp-fofr3.pdf [Accessed: 30th September 2014]. ASB (2009), Consultation Paper, â€Å"The Future of UK GAAP†.[Online]Available from https://www.frc.org.uk/getattachment/b106b739-316d-4b22-8703-a2ed94ff9863/Consultation-Paper-Policy-Proposal-The-Future-of-U.pdf. [Accessed: 29th September 2014]. Clive Owen Co LLP, (2012), â€Å"The Future of UK GAAP†.[Online] Available from https://documents.cliveowen.com/Future%20of%20UK%20GAAP%20%28Oct-12%29.pdf [Accessed: 29th September 2014]. Deloitte (2014), â€Å"Summary FRS 101: Reduced Disclosure Framework†.[Online] Available from https://www.iasplus.com/en-gb/standards/uk-gaap/frs101 [Accessed: 30th September 2014]. Ernst Young (2011), â€Å"UK GAAP vs IFRS† [Online] Available from https://www.ey.com/Publication/vwLUAssets/UK_GAAP_v_IFRS_-_The_basics_-_Spring_2011/$FILE/EY_UK_GAAP_vs_IFRS_-_The%20basics_-_Spring_2011%20.pdf [Accessed: 30th September 2014]. Financial Reporting Council,(2011), â€Å"True and Fair†.[Online]Available from https://www.frc.org.uk/FRC-Documents/FRC/Paper-True-and-Fair.pdf [Accessed: 29th September 2014]. Financial Reporting Council (2013), â€Å"Impact Assessment† [Online] Available from https://www.frc.org.uk/Our-Work/Publications/Accounting-and-Reporting-Policy/Impact-Assessment-FRS-100,-FRS-101-and-FRS-102.pdf [Accessed: 29th September 2014]. Haller, A Wehrfritz, M. (2013), The impact of national GAAP and accounting traditions on IFRS policy selection: evidence from Germany and the UK, Journal of international accounting auditing taxation, 22(1), pp. 39-56. Institute of Chartered Accountants of England and Wales (2014), â€Å" UK GAAP† [Online] Available from https://www.icaew.com/en/technical/financial-reporting/uk-gaap [Accessed: 30th September 2014]. Nobes, C. (2006). â€Å"The survival of international differences under IFRS: Towards a research agenda†. Accounting and Business Research, 36(3), 233–245. PricewaterhouseCoopers (2013), â€Å"New UK GAAP or IFRS?: Your questions answered†, [Online] Available from https://www.pwc.com/im/en/publications/assets/new_uk_gaap_or_ifrs.pdf [Accessed: 30th September 2014]. OKeeffe, I. Hackett, F. (2010), â€Å"The End of UK/Irish GAAP A lot done, more to do†, Institute of Chartered Accountants In Ireland, Dublin; June 2010; 42,3; ProQuest Business Collection; p.16 Smetanka, R. (2012), â€Å"GAAP or Non-GAAP?†, Financial Executives; November; 28,9; ProQuest Business Collection; p.13 Sweetman, S. (2009), â€Å"Does one size fit all?† [Online] 14th February. Available from https://www.taxation.co.uk/taxation/articles/2009/04/14/18222/does-one-size-fit-all [Accessed:29th September 2014]. Wright, G.B., Fernandez, D., Burns, J., Hawkins, R., Hornsby, C. Patel, S. (2012), Big GAAP/Little GAAP: Will The Debate Ever End?, Journal of Business Economics Research (Online), 10(5), pp. 291.

Wednesday, May 6, 2020

Occupational, safety, and security at work place Free Essays

This boils to the fact that a rocker will perform his duties to the fullest only when he Is sure that even when an accident occurs he will be taken good care of. â€Å"One of the most important things that an employer should provide to his employees Is safety even at a low risk site† says Pushup Vela the human resource assistant at Prime Aluminum Ltd. Brief History of Safety and security is that one of the effects of the Europeans coming course of time it was discovered that it was absolutely necessary to safeguard the interest of both the employer and the employee, hence the introduction of the arioso means of regulating employer-employee relationship. We will write a custom essay sample on Occupational, safety, and security at work place or any similar topic only for you Order Now Initially, it was thought that the employees were being made objects of servitude but in the long run it became apparent that this sort of relationship requires the incorporation of rules to avoid either party being cheated out rightly. Labor law which was fashioned to ameliorate the prevalent crisis engulfing the industry in England at a time was adopted in Nigeria as a direct consequence of colonialism by the United Kingdom. 1. Purpose of the Study The purpose of this study is to seek and to find out whether there are challenges inherent in this area that a human resource manager faces in his day to day routine duties within the organization thereby suggesting possible solutions that sought to overcome some of the challenges and well as providing some recommendations for the organization and to discuss and understand how Prime Aluminum Ltd deals with their occupational safety, health and security policy and what process it uses to achieve the broad objective of getting the relation ship between employee and the employer and based on Prime aluminum Ltd. . 3 Scope of the Study By working on the term paper, Vive been able to understand how the policy has been incorporated in the institution, the challenges faced in the human resource department in implementation of such a policy, the presentation of some of the solutions as well as some of the recommendations Vive been able to come up in the course of my research. When I carried out this research, I experienced some scopes in the area of this report. Bearing in mind the acquaintance and time of the paper has been wide- ranging specifically within the revision challenges inherent in the area of occupational health, safety and security suggesting the possible solutions as this rear basically deals with the top management level and low management. Being a student of Human Resource Management class, I got a chance to work with the Assistant Head of Human Resource, Mrs†¦ Pushup Villain, where I got a chance and experience to engage on a one on one interview where she took me through the occupational health, safety and security policy and processes and how it makes sure they achieve their goals in the organization. 2. 0 Focus on Organization 2. 1 About Prime Aluminum Ltd Prime Aluminum Ltd has over 40 years of experience in their team of specialists; Prime Aluminum Casements Limited (PACE) has built a reputation of providing high quality solutions for aluminum windows, doors, structural glazing, curtain walling, ceilings, partitioning, claddings, office fit-outs and external fade related requirements across all building sectors. It is located on Mambas road as well as Lemur road. Prime prides itself in accomplishments and finding high quality solutions for all aluminum windows, doors, structural glazing, curtain walling, requirements for clients in an equitable, environmentally friendly, socially responsible and economical manner. Improve working conditions that are necessary to ensure higher labor productivity, better quality work, healthier labor relations and compliance with quality standards. Health and safety in the workplace is no more a new thing or issue in organizations but it is still handled as a new topic in, Prime Aluminum of today all because of the way it is being practiced. However, there appears to be some gradual improvement in awareness and practice. This part of this research work is meant to examine and describe the law as it relates to health and safety at work 3. Findings Research Questions Analysis This part of the study presents the response of the HER of Prime aluminum on safety health and security policies distributed questionnaires and as obtained from the interview How do Security policy, health and safety help with strategic decision making? Pushup: Strategic decision making is all about risk management. Getting the right information on Security policy, health and safety improves the chances of success, and helps to prevent accidents – which every business needs to do because accidents are so costly, in all sorts of ways that many organizations do not realize before one occurs including Prime . He goal of the company is to focus on health of all the employees so as to get employers who are fit to do the Job. For example we had an employee who was injured where he was working in the site. He was a very potential employer but due to less safety we lost him. Thus we are now struggling to get one who did such a great Job which is costing us a lot. What is the perception of the employees on health and safety issues and policies? Pushup: This part of this research work is meant to examine and describe the law as it relates to health and safety at work. By law, employers have to protect employees’ health, safety and welfare at work. They have to make sure the workplace is safe and without risk to health. As part of this duty, employers must: 1. Keep dust, fumes and noise under control 2. Make sure that plant and machinery are safe and regularly maintained, and that the systems used in the workplace are safe 3. Provide protective clothing where necessary 4. Report certain diseases and injuries to the relevant authority 5. Provide adequate first aid equipment and facilities At sites where heavy machinery are being used; it is certain that the level is higher cause of the mechanical movement of parts of such machinery and therefore for the employee that will be monitoring or operating such machinery will be exposed to accidents. In a case like this, it should be known that the level of safety that will be provided will be much more than that of a site where ordinary hand tools are been used. Based on the above, we now understand that the level of Safety and Health protection will be higher nowadays because of the rapid mechanization of the manufacturing industry and the accidents that may occur will definitely be more fatal elicits. Do health and safety career problems actually reach the top and directors? Pushup: Health and safety is one crucial element of the mix of skills, along with finance, marketing and human resources, for example. It is becoming increasingly important because this could cost the firm a lot. UT in most cases the top directors are hard to reach because they are normally out of own doing business and it gets difficult for the HER to focus both on the workers at the sites and at the office. But these problems are normally taken care of at the end of the day. Could you give some examples of the biggest safety risks being faced by leaders? Pushup: employees undoubtedly face their biggest risks while driving for work. There is a very personal effect on individual directors – a director can set an appropriate example – or an inappropriate one. For example, if they speed to reach yet another meeting, or if they work long hours and drive a long way home after exhausting meetings. Directors have the legal responsibility if things go wrong and police will prosecute if, for example, a driver falls asleep at the wheel because of an over-long working day. What can they do about it other than set an example? Pushup: One of Prime aluminum’s key issues is the management of occupational road risk – driving for work – which is why we offer a full range of solutions which can be targeted at those deemed to be the highest risk. These range from consultancy to driver training, and also computer-based driver risk assessments, which can be the cheapest, but most effective, way to start. What comes after that? Pushup Consider again the director who is a keen motorcyclist – if he or she suffers an accident it could bring the business to its knees! From Prime aluminum’s work with its key major award winners we know that one in five accidents occurs in the home or while at leisure, so if we can reduce those, then the negative cost that accidents cause the workplace can be greatly reduced as well. What sort of training is available to directors? Pushup: Because directors have limited time available they will often not be able to go on pre-scheduled safety training courses. Prime aluminum addresses this through two routes: Conferences, where directors can network and key new developments can be highlighted by top speakers such as leading personal injury arresters and FETES 100 leading company case studies given by their chief executives Tailored consultancy and in-company safety training means that companies can have a day or two of intensive focus on health and safety which is exactly right for their business. All of these options make directors aware of their legal duties and responsibilities, as well as the savings they could make if safety is properly managed, and the positive benefits of doing it properly. 4. 0 Challenges and solutions at Prime Aluminum Ltd security of his employees. Health and safety form an integral part of work environment. A work environment should enhance the well -being of employees and thus should be accident free. The terms health, safety and security are closely related to each other. Health is the general state of well-being. It not only includes physical well-being, but also emotional and mental well-being. Safety refers to the act of protecting the physical well-being of an employee. It will include the risk of accidents caused due to machinery, fire or diseases. Security refers to protecting facilities and equipments from unauthorized access and protecting employees while they are on work. According to Folia, et al (1993), asserted that a proper understanding of the various work situations in manufacturing, textile, mining, construction and other labor intensive industries reveal that workers are exposed to hazards. These include: physical contact with poisons, dust inhalation, exposure to organic and inorganic chemicals, extreme temperatures of hot or cold, accidents, injuries, falls, burns and scalds, other dangers and sudden death. However, the health and safety of the workers have been recognized as a fundamental human right. The need to foster a safe work environment, protect co-workers, family members, employers, customers, suppliers, nearby communities and other members f the public impacted by the workplace environment is the primary goal of all Occupational Health and Safety(OH)practice An integrated occupational health and safety policy is essential for developing a stable and productive work environment. The government has in recent time enacted laws regulating the labor market and it has also been revised to promote healthier labor relations, appropriate working conditions, equity in the workplace and improved skills. Improved working conditions are necessary to ensure higher labor productivity, better quality work, healthier Barbour relations and compliance with quality standards. The economic gains associated with occupational health and safety policy improvements include: a. Increased productivity and worker morale; b. Reduction of working time lost due to injury and disease; c. Reduced equipment down-time, reduced damages to materials and machinery, and savings in the costs of recruiting and training replacement employees; d. Reduction in transaction costs such as insurance costs and legal fees. Adequate occupational health and safety policy and standards are required for a nation’s continued integration into the world economy. International investors who subscribe to world- class occupational health and safety standards are reluctant to invest in markets in which local firms are able to compete unfairly through reduced occupational health and safety standards. Increasingly, African exporters particularly those who export to developed economies are being required to comply with international quality management standards. These standards require world-class performance in areas such as occupational health and safety policy, environmental protection and product safety A health and safety management system involves the introduction of processes designed to decrease the incidence of injury and illness in the employer’s operation (Alberta, 2006). The successful implementation of this resources, and a high level of employee participation. The components of effective health and safety management system are briefly explained below: a. Management leadership and organizational commitment. For this system to be effective, management must show leadership and commitment to the program. To achieve this, management should put the organization’s expectation around health and safety into writing by developing a health and safety policy. Employees who forms part of the health and safety committee, should be involved in writing the policy, and to be signed by senior operating officer, to indicate the commitment of management. B. How to cite Occupational, safety, and security at work place, Papers

Monday, May 4, 2020

Marketing and Management for Digital Marketing- myassignmenthelp

Question: Discuss about theMarketing and Management for Digital Marketing. Answer: Introduction The marketing process in the industry has faced some transitions in this modern world. The basic idea of marketing is an effort on the part of a brand to reach out to its customers and make them aware of the product in the market (Czinkota Ronkainen, 2013). Marketing process in this world of advanced technologies has taken a leap from what it was a decade back. The urge for the brand to reach out to the people who are the customers have increased considerably and the reason is primarily that the needs and requirements of the consumers have diversified a lot and needs to be catered by the brands (Winer, 2009). The aim of the report is to understand the role digital media has in promoting the brands in the market and the influence of the brand communities on the buying behavior. Literature review Social media The social media and its development in the recent days has been a feature that has paved way for the rise of Internet advertising. The availability of the internet and the popularity of the social media have lead to various implications to the marketing process. The marketing process has inclined towards the digital media and mainly social media due to the viral nature it has. The content of social media reaches out to a huge consumer base around the world and hence the brands prefer to invest their budget in the sector of digital marketing (Peters et al., 2013). The number of social media users online at any given time is moir than the total population of many of the smaller countries in the world. The social media has the capacity to accommodate a huge number of users at the same time and without any lag. The idea is to make sure that the world is brought together on a single platform. The brands take up this advantage and make sure that the maximum profits are earned through the social media as it enables them to reach a wider consumer base globally (Scott, 2015). The advent of the Web 2.0 platform has further added to the brands shifting their focus to the usage of social media as a tool to market themselves to the consumer base. The Web 2.0 is an interactive platform that allows the users to post their views and opinions regarding any issue that is prevalent in the market (Reddick Norris, 2013). The brands are benefitted through the positive publicity that they get unintentionally in the social media and the entire Web 2.0 platform. Consumers put forwards their reviews of a product and if it is a positive review then other people look forward to using the product and this leads to an unintentional publicity of the brand in the market. The concept of user generated content in the web 2.0 platform has made it sure that the interaction brand and the consumers is increased. It is noted that a brands good social media presence often is reflective in the profi ts that the brand earns by selling the product or services in the market. The social media presence of a brand paves the way for its success or failure in the market and it is essential for the brand to maintain a connection with the consumers in the social media platforms that are available. Digital media The traditional forms of media have been slowly replaced by the digital media that is emerging thick and fast in the global market. The digital media has an enormous reach among the consumers and hence it is seen that the companies are slowly allocating a separate and huge budget for their digital marketing team. The digital marketing team has the immense responsibility of making sure that the content reaches out to the biggest of the audience base in the global sphere (Chaffey Smith, 2013). The reach of the traditional media is restricted to the location and demographical barriers but it is to be noted that the digital market has no such barriers and it enables the brand to connect with a massive consumer base in very less time. The digital marketing team is imbibed with the responsibility of making sure that the content of the brand reaches out to the highest number of people. Tools such as SEO (Search Engine Optimization) are used efficiently to make sure that the product is reac hed to the consumer as soon any search regarding the product genre is dropped in the internet. The SEO enable the consumer to get directly connected to a brand that has been serving the product or service that the customer is searching for (Taiminen Karjaluoto, 2015). Easy access to internet Internet has been incorporated into every mobile phone and it has been become so easily accessible for the masses that every single person nowadays is active on the internet (Poushter, 2016). The telecom giants have reduced the rates for the internet services and hence the usage has increased substantially. The user base has to be informed about the various services and products and as a result the internet has become one of the most engaging channels for promoting content globally. The parameters of the businesses have broadened in the world and it is seen that the people are responding the marketing campaigns that are taking place in the global business set up. The Smartphone and its popularity is another aspect that has sky rocketed the idea of marketing and advertising on the internet. The internet users are forming groups in various social media platforms in order to connect to the brands and this idea of creating communities has brought the people closer to the brands. The onli ne media has enabled in creating a relationship between the user and the brands. Advertising The idea of advertising and enabling a brand to connect with the audience is age old however the process has seen drastic changes since the advent of internet. The brands have seen that the content which is circulated over the internet provides better feedback and generates better results than the traditional advertisements. Advertising preciously was a one sided communication process and the feedback level was extremely low (Moriarty et al., 2014). In trends of the recent developments it is seen that the idea of feedback has further strengthened the entire process. The people can comment their views and openly speak out to the world about the ideas and experiences that the person might be having after using a brand or service. The feedback completes the communication process and thus provides the company with important notes about the mistakes that are being done and also the positives about themselves. Public relations The brands work to make sure the best of the services are provided to the consumers. The internet advertising has an interesting aspect of public relations to it. The consumers feel connected to the brand and the people who are happy with the service or the product share their feedback on the internet and it leads to creation of positive propaganda for the brand. The paid promotions do have an impact on the consumer behavior but good PR campaigns and PR image is something that adds to the total value of the brand in the market (Grunig, 2013). The consumer behavior is manipulated by the nature of presence that the company has in the market. A positive overall image of an organization in the market has to be maintained by the PR team and the internet is one of the fastest and active channels to achieve best PR outcomes. Real world examples Dacia is an emerging automobile brand of Europe and they have used the facebook ad in order to raise awareness about their products. The company successfully boosted the posts and reached out to a wider audience. The brand recall was increased and the cost for posting physical ads was lessened as the purpose was sorted with facebook Ads. Another company, Red Bull, has successfully used the instagram to campaign their brand extension (Freeman et al., 2014). They used the #thissumer and introduced a new flavor to their energy drink. The campaign drove in a lot of audience and a staggering 1.2 million consumers were reached. It was reflected in the sharp rise of the profits in the organization. Conclusion It is essential for the people to understand that the internet is immensely powerful and the reach they have is impeccable. The traditional advertising forms are slowly fading and it is predicted that the internet advertising will completely rule the choices of the brands. The brand communities are on rise and it is estimated that the brands create this connect with the consumers that enriches the relationship and increases brand loyalty. The internet advertising is the future of marketing and it will soon be embraced as the foremost methods of marketing the product. Reference Chaffey, D., Smith, P. R. (2013).eMarketing eXcellence: Planning and optimizing your digital marketing. Routledge. ISBN 9781136181467 Czinkota, M. R., Ronkainen, I. A. (2013).International marketing. Cengage Learning. ISBN 1285687167, 9781285687162 Freeman, B., Kelly, B., Baur, L., Chapman, K., Chapman, S., Gill, T., King, L. (2014). Digital junk: food and beverage marketing on Facebook.American journal of public health,104(12), e56-e64. Retrieved from: https://www.ncbi.nlm.nih.gov/pmc/articles/PMC4232106/ DOI- 2014.302167 Grunig, J. E. (2013).Excellence in public relations and communication management. Routledge. ISBN 9781136691751 Moriarty, S., Mitchell, N. D., Wells, W. D., Crawford, R., Brennan, L., Spence-Stone, R. (2014).Advertising: Principles and practice. Pearson Australia. ISBN 1486009050, 9781486009053 Peters, K., Chen, Y., Kaplan, A. M., Ognibeni, B., Pauwels, K. (2013). Social media metricsA framework and guidelines for managing social media.Journal of interactive marketing,27(4), 281-298. Retrieved from: https://eresearch.ozyegin.edu.tr/xmlui/bitstream/handle/10679/365/Social%20Media%20Metrics-a%20framework%20and%20guidelines%20for%20managing%20social%20media.docx?sequence=3isAllowed=n DOI- 2013.09.007 Poushter, J. (2016). Smartphone ownership and internet usage continues to climb in emerging economies.Pew Research Center,22. Retrieved from: https://s1.pulso.cl/wp-content/uploads/2016/02/2258581.pdf DOI- 2016.02.22 Reddick, C. G., Norris, D. F. (2013). Social media adoption at the American grass roots: Web 2.0 or 1.5?.Government Information Quarterly,30(4), 498-507. Retrieved from: https://daneshyari.com/article/preview/1024322.pdf DOI- 2013.05.011 Scott, D. M. (2015).The new rules of marketing and PR: How to use social media, online video, mobile applications, blogs, news releases, and viral marketing to reach buyers directly. John Wiley Sons. ISBN 1119070678, 9781119070672 Taiminen, H. M., Karjaluoto, H. (2015). The usage of digital marketing channels in SMEs.Journal of Small Business and Enterprise Development,22(4), 633-651. Retrieved from: https://jyx.jyu.fi/dspace/bitstream/handle/123456789/48805/lipiainenthe%20usage%20of%20digital%20marketing%20channels%20in%20smes.pdf?sequence=1 DOI- 05-2013-0073 Winer, R. S. (2009). New communications approaches in marketing: Issues and research directions.Journal of interactive marketing,23(2), 108-117. Retrieved from: https://people.stern.nyu.edu/atakos/centerresearch/newcommunicationsapproaches.pdf