Ideal Classroom Essay

When a teacher ask students what their ideal classroom is most people would usually reply with â€Å"no teachers to teach us and we can use our phones whenever we want, we can just chill and sleep. † However, the students never think about the consequences to that. Which are that we will not be prepared for any major tests and will fail tremendously. My ideal classroom consists of a handful of students, the students getting along with each other without having any problems, and a great teacher with a lot of patience. My ideal classroom has less than the average amount of students. I would like to have between ten through fifteen students in all my classrooms. That is because the less the students the more time the teacher can help all students individually. This will help us be better students and we’ll participate more; we will also learn more. With smaller classrooms the students will have the chance to communicate with every student in the class. This will help us not be strangers to one another, and we will be able to get along. If we all get along that makes things a lot simpler and there will not be any fights or altercations between one another. This will help the teacher because they won’t have to worry about students wanting to get into fights with one another. Since their would be smaller classrooms teachers will be more laid back and they might not assign as much homework. This is also an advantage for the teacher because they won’t have to grade as much work every single night and they’ll be in better moods. This is good for us because the teacher will have more patience and give us extra time for work or will not write us up as much whenever we do something dumb.

Two Themes Report

Personality Deferent people have deferent personality. As we can't find two pieces of leaves are the same In the world. And these personality or character will direct Influence the career selection in the further. In my opinion, some parts of personality were decided by nature, but some was not. But we have to know, In the formation of character, acquired factors also play an Important role. For example conscientiousness may effected by nurture. According to self-assessment, I found that I am tending an extroversion and conscientiousness In my personality.I found that the formation of my character has positive relationship with my education background. As structure autobiography shows that I finished high school In China. Extroversion and conscientiousness of people was easier to success in strong competitive environment. Moreover, as this character, I was more focus on expression. And I hope that I can become the center of attention in the workplace. That cause me get high score of exhibition and leadership in Work Value Inventory. Theme two: Behavior In my opinion, behaviors like a mirror that can direct reflect self-thinking.And behaviors also can reflect self-requirement and locus of control in our life. When I was child, I found that I was really like to watch the talk show on TV, and I really enjoy the people who share the success experiences for their life. This hobby lead me know that success cannot without self-effort. According to my task of Locus of Control, I found that I was believed internal locus control â€Å"which the person believes they can control their life (Rooter, 1996). † Furthermore, this self- requirement in somewhat ways influences my life. I prefer to make a good impression for everyone, and voiding being evaluated unfavorable.That has direct reflected on my score of Fear of Negative Evaluation. By GHz-Hyaline Different people have different personality. As we can't find two pieces of leaves are the same in the world. And thes e personality or character will direct influence the by nature, but some was not. But we have to know, in the formation of character, acquired factors also play an important role. For example conscientiousness may extroversion and conscientiousness in my personality. I found that the formation of autobiography shows that I finished high school in China.

Republic Day (India) Essay

Parades, distribution of sweets in schools and cultural dances In India, Republic Day honors the date on which the Constitution of India came into force replacing the Government of India Act 1935 as the governing document of India on 26 January 1950.[1] The date of 26 January was chosen to honour the declaration of independence of 1930. It is one of the three national holidays in India. While the main parade takes place in the national capital, New Delhi, at the Rajpath before the President of India (currently Pranab Mukherjee, the anniversary is also celebrated with varying degrees of formality in state capitals and other centres. India achieved independence from British rule on 15 August 1947 following the Indian independence movement noted for largely peaceful nonviolent resistance and civil disobedience led[citation needed] by the Indian National Congress. The independence came through the Indian Independence Act 1947 (10 & 11 Geo 6 c. 30), an Act of the Parliament of the United Kingdom that partitioned British India into the two new independent Dominions of the British Commonwealth (later Commonwealth of Nations): India and Pakistan. [2] India obtained its independence on 15 August 1947 as a constitutional monarchy with George VI as head of state and the Earl Mountbatten as governor-general. The country, though, did not yet have a permanent constitution; instead its laws were based on the modified colonial Government of India Act 1935. On 28 August 1947, the Drafting Committee was appointed to draft a permanent constitution, with Dr.B. R. Ambedkar as chairman. While India’s Independence Day celebrates its freedom from British Rule, the Republic Day celebrates the coming into force of its constitution. A draft constitution was prepared by the committee and submitted to the Assembly on 4 November 1947. The Assembly met, in sessions open to public, for 166 days, spread over a period  of 2 years, 11 months and 18 days before adopting the Constitution. After many deliberations and some modifications, the 308 members of the Assembly signed two hand-written copies of the document (one each in Hindi and English) on 24 January 1950. Two days later, it came into effect throughout the nation. Celebrations See also: Delhi Republic Day parade The main celebration is held in the capital New Delhi. Celebrations are also held in state capitals, where the Governor of the state unfurls the national flag. If the Governor of the state is unwell, or is unavailable for some reason, the Chief Minister of the state assumes the honour of unfurling the National Flag of India. On this day 26 January Indian flag is hoist by the Presidents of India and after that national anthem is sung by the all groups in the standing postion. India Will Celebrate Its Republic Day With Pride And A Faint Hope For The Mighty Lokpal Dr. Bikkar Singh Lalli On January 26, The Republic of India, world’s largest liberal democracy, rich in ethnic diversity, with over 1.3 billion people speaking hundreds of languages, will be celebrating its secular birth. Perhaps there is no better day than Jan. 26 to reflect on the opening words of the Indian Constitution, the document that enshrines the foundation of the world’s largest democracy begins with ‘We the People of India†¦Ã¢â‚¬  Hopefully, on that day of joyous celebrations, caste, creed or religion for people of India, will not matter at all. It was January 26 of 1950 when the constitution of India came into force and India attained a sovereign status. The Preamble of the constitution seeks to establish what Mahatma Gandhi described as â€Å"The India of my dream: – —.woman will enjoy the same rights as man†. India will celebrate its 63rd Republic Day on Jan.26. Its supercharged economy has been the envy of the world. The dreams of Mahatma pay fi tting tribute to the people of a nation who, from all corners of the planet, are fuelling the spectacular growth of their homeland. During 2010-2011 alone India received $58 billion from Indian Diaspora. â€Å"The people of India, whether they live in India or elsewhere, are the engine of India.† For 2012 however, the economic forecast appears to be a bit gloomy mostly due to the turmoil in the global economy, especially in the Euro-zone Problems in the global economy and the  government’s inability to control corruption at home, will affect the government’s revenue-raising capacity in 2012. In fact, the Central excise collection fell by 6.5 per cent in November. That shortfall will affect the investment on infrastructure: like proper roads, power supply and railways that gives better opportunities to the poor to earn more. Thousands of villages remain with little or no power supply. Significantly, core sector industries (power, steel, coal, petroleum refining, electricity, cement, natural gas and oil) grew extremely slowly at 0.1 per cent in October 2011. The slowdown in the EU is also affecting Indian exports which grew only by 4.2 per cent in November 2011. Inflation, which is close to double digit again, will hit the poor hard unless food prices are brought down drastically. This economic melt-down will affect the poor most. Over 800 million Indians are living below the poverty line, and this year about 22 million more will be added to that number with the 2.8 per cent growth in population. For people in dire straight, republic day or for that matter any historical event has no real significance. Anna Hazare’s campaign against corruption is laudable. But, is it possible to cleanse the polluted polity and change the greedy mindset with the passage of a Lokpal Bill? You cannot legislate social change. The democracy, the super-watchdog which should deliver all-round accountability, has become extremely weak and wasteful in India. Election to five States has been announced. To curb irregularities, to fight corruption, the commission has announced steps to reduce the role of black money in elections The politicians accepting funds, for fighting an election, know that a quid pro quo (pay-back) is involved. There are also wealthy fighting elections using their own unaccounted funds. They pay off the party leadership to get nominations. For the elimination of corruption and other maladies afflicting Indian polity, what matters most is the moral and social climate of a country. If this climate is healthy, dry and dirty bushes would not come about. â€Å"The soil would support greener pastures which would throw up upright and earnest people who in turn would choose upright and earnest leaders. One would reinforce the virtues of the other. And the nation would move from clean to cleaner public life, from strength and stability to greater strength and stability.† Every party in power has played havoc with watchdog institutions so as to control them for its narrow ends. Democracy ought to have ensured accountability of institutions. Votes  should have weeded out corrupt but the opposite has been happening – the honest rarely win elections. There is a need for political movements that can change the national consciousness; a task being addressed by movement against corruption and for a Lokepal Unfortunately, no one in our national leadership is applying his or her mind to bring about this change. As log as an elected official is not answerable to the electorate in his/her constituency, corruption cannot be eradicated. In his address to the nation the Dr. Manmohan Singh, a man of impeccable integrity and vision, will give a very hopeful message to the nation, regarding the health of the nation’s economy. He has already announced his decision to allow qualified foreign investors (QFIs) to directly invest in the Indian equity marke t. In his address at the 99th Annual Session of the Indian Science Congress in Bhubaneswar (Orissa) on Jan.3, he said that: â€Å"As we head into the Twelfth Plan, there are some objectives we must try to achieve in the Science and Technology sector. First, we must ensure a major increase in investment in R&D, including by industry and strategic sectors. Second, we must ensure the creation of a new innovation ecosystem. Third, we must achieve greater alignment of the Science and Technology sector with the inclusive development needs of our nation. Fourth, we must expand basic science infrastructure. Fifth, we must encourage greater research collaboration among universities and national laboratories.† In order to compete with China, India has to do much more that what PM is aiming at. India has been seriously lagging behind in education. By 2012, it aims to educate as many as seven crore learners out of which six crore will be women. With more than 400 universities and over 20,000 colleges, the student enrolment in India has crossed 12.9 million in 2007 – 2008. Millions of children go to school every day. But for 10 million street children there, 50,000 in the streets of Delhi alone, there is no schooling and no home. They are either rag pickers or engaged in other hazardous jobs, and for them the word ‘secular democracy’ is â€Å"hopelessly meaningless† and redundant. It is estimated that there are 80-100 million children out of schools and are trapped in endless cycle of exploitation. Moreover, India has the dubious distinction of having the largest number of child workers in the world. They need protection, loving homes and good education. Prime Minister Manmohan Singh, on Jan.10, described child malnutrition as â€Å"national shame† and said health, education  and sanitation sectors must collaborate to shape national response to the problem. â€Å"These sectors can no longer work in isolation. Health professionals cannot solely concentrate on curative care. Drinking water providers cannot be oblivious to the externality of their actions. School teachers need to be aware of the nutritional needs of adolescent girls,† he said after releasing a new research by Hyderabad-based Naandi Foundation on the status child malnutrition in India. According to that research 59 per cent kids are stunted and 42 percent are underweight. Solving malnutrition is in India’s self-interest with a huge economic return on investment. It is estimated that malnutrition costs the economy $29 billion per year in India. – as of reduced productivity and earning and increased health costs. Today, more than one third of the world’s undernourished children reside in India. A country where 79 per cent of the milk samples tested (Jan. 10, 2012, Delhi fared worst), were found to be either contaminated or diluted, cannot expect their toddlers to be in excellent health. Even with the most modern technology and access to medical facilities in most parts of the country, over four lakh newborn babies still die within 24 hours of their life in India, and 2 million children die before they turn the age of five. Most of these children die because of diarrhea, pneumonia, measles and post-natal; complications. According to India’s third National Family Health Survey of 2005-06, 70 per cent of children between six months and 59 months are anemic. Every day 1379 unborn babies are being killed. This is happening in a land where 33 crore gods and goddesses are being worshipped. As a fast emerging world power under the stewardship of a pragmatic academic and realistic visionary, India has started playing a very constructive role on the world stage. However, it has to tackle some very serious problems like extreme poverty, child labour, chronic corruption, infanticide, dowry murders, unacceptable inequality and fast growing population. These problems cannot be tackled without a collective resolve by Indian leadership. Let us congratulate the people of India on that momentous day. Let us all recall the quote from Tagore: â€Å"Where the mind is without fear and the head held high. Where knowledge is free and the world has not been broken up into fragments by narrow domestic walls†¦. let my country awake†.

ET & D Q1 Essay Example | Topics and Well Written Essays - 1000 words

ET & D Q1 - Essay Example Formal Learning on Training and development in the Workplace Formal learning is a guided training of the stakeholders. It is a structured, instruction, and guided learning process. It can take place on or off the job but it involves a preparation of an expert or a trainer. The on the job methods include; coaching, job rotations, planned work activities, and training programs. Coaching involves the training of the inferior employee by the superior employee (Hafler, 2011). The job rotations involve the movement of the managers from one position to another to enhance familiarity and experience of the employees. Training positions can also be given to the staff members in different committees to assist them to gain insight in the job. Off the job, training methods are mainly aimed at transferring individuals from the on-going demands and stresses. The employees meet people from other departments, and this provides an opportunity to obtain new ideas when undertaking other contracts. It in volves case studies, business simulations and games, and role-playing (Islam, 2007). Formal learning is an essential part of the development learning practice carried out by the human resource department. It involves the designing and delivery of the formal interventions of making the employees to learn from the trainers. It mostly takes place in the form of a seminar, workshop, or a conference. The training is delivered in the right manner in order to have the required impact to the trainee. The human resource department provides the appropriate standards of the training, the duration of the training, and ensures that the formal training aids in achieving the appropriate objectives. The trainings are usually easy and convenient to understand in order to allow the employees to create a rapport with it in the workplace. Therefore, the training is focused on the learning and the learners, and it is designed to maximize the transfer training. Benefits of the training and development Fo rmal trainings and job development strategies are aimed towards an improved job performance and other positive changes. It imposes the proper job performance behaviour and other unprecedented effects to the organization. This depends on the training delivery method. The impact the trainer enforces on the trainee determines this productivity. The employee is installed with the most current and competitive skills that enables them to stay sensitive to the dynamics. They are able to learn from other trainers on better job performance. The information on the best practices is displayed through the personal and the intrapersonal skills. Therefore, the minorities are able to get advanced in their job knowledge and hence fostering productivity (Clifford & Thorpe, 2007). Trainings also provide the opportunity for employee satisfaction. The employee becomes aware of their requirements through their interaction with other people from the same job fraternity. The sharing of experience between them aids in the fostering of the working relationships. The employee learns to appreciate the dynamics of their jobs, and works towards the achievement of the collective objective. The improvement of the skills they acquire may have the cognitive effect of increasing their morale. The employees acquire the confidence and become competitive in different fields. This may be so beneficial in the debt collection period since their

Connection of the lamb to the slaughter and real life story of using Speech or Presentation

Connection of the lamb to the slaughter and real life story of using food as a weapon - Speech or Presentation Example The story was about Mary Maloney who was pregnant and learned through her husband Patrick’s behaviors and subtle language that he will leave her. Then she offered to prepare the dinner for her husband Patrick where he refused because he is going out. And when he stared out of the window, Mary Maloney mindlessly strike him at the back of his head and killed her husband Patrick. After which, Mary realized the horror of what she did that she just killed her husband. Thoughts raged through her head and she realized that she cannot go to jail to spare her child. She pondered then what should she do to get away with murder and concluded that she has to make an alibi so that she will not be implicated with the murder of her husband. She went to a grocery store as an alibi and talked to people to indicate that she is out of the house when her husband Patrick was killed. She went back home and acted surprise and called the police to report the murder of her husband. When the police arr ived and investigated, they never suspected that it was in fact Mary who killed her husband with the frozen lamb leg. Worst, Mary offered the lamb to the policemen that she was supposed to cook for her husband Patrick. The policeman then ate the very weapon that they are looking for that could identify the murderer of Patrick Maloney. Thus in this narrative, the lamb or the frozen lamb leg to be specific was connected to slaughter of Patrick Maloney by being the tool of murder that the policemen were made to ate. The lamb however was more than the weapon of slaughter in this story. It is symbolic that even those seemingly harmless things can become a weapon of slaughter. It bears to ask why did Roald Dahl use frozen leg lamb? Why not beef’s leg or pig’s leg which are bigger? It is because lamb symbolizes meekness and harmlessness which could fool people such as the police who were made to eat the lamb which was the weapon that they were looking for. Who would have thou ght in the first place that a lamb could be used as a weapon to kill? Not only that it is harmless as an animal but also delectable as a food. This concept of using seemingly harmless things such as food as weapon is no longer new. Throughout history food has been used as a weapon to kill enemies because again, food looks so harmless in addition to a necessity that we all have to eat. Thus, foods are weaponize by adding poison to them so that they could kill the unsuspecting enemy. The type of poison that can be added is wide ranging that can include anything from adding to bacteria, virus and chemical compounds to make the foods that is supposed to nourish to become lethal and deadly. The modern use of food as weapon may no longer be as a batting tool to strike its victim just like Mary did to her husband Patrick. For one, it is impractical to freeze a lamb leg just for it to be used as a weapon. Second, assuming that it has been frozen, it cannot stay hard for a long time to remai n as a weapon. And if indeed it will be used as a weapon, it is ineffective as a dangerous weapon. It may have killed Patrick in the short of Roald Dahl’s "Lamb to the Slaughter" but it may not have been intentional and could be more of an accident. Mary did not plan to murder her husband but perhaps as a mindless reaction when she learned that her husband Patrick will leave her. But it illustrated how food can become inconspicuous when used as a weapon. We can only hope that the use of food as a

Trends Assignment Example | Topics and Well Written Essays - 250 words

Trends - Assignment Example to the technological advancements and democratization of the society, there has been a decline of violent crimes but an increase of non-violent crimes like cyber crimes where unsuspecting individuals and even organizations are conned lots of money. According to Rosenfeld (2010), violent crimes like murder rape and robbery have been on a downward trend while non-violent crimes like cyber crime and bank fraud are increasing. This is because of technological advancements and exposure, since criminals are able to reach many within a short time through the internet. Authorities all over the world are working hard towards detection, prevention and reduction of crime through criminal justice system. There are ethical considerations that are embraced in the 21st century that have really helped in ensuring proper dispensation of justice. Just to illustrate, it is a requirement by the law of most authorities that accused persons are treated with dignity and accorded the right to defend th emselves in a court of law. Another ethical requirement that has ameliorated the criminal justice system is the entrenchment of integrity rules in the practice. Those who are charged with the responsibility of dispensing justice are required to uphold high moral standards and to shun compromising, for example soliciting personal gains for favor. Such ethical perspectives have improved the quality of justice and will still help in future and therefore should be embraced and made better. Rosenfeld Richard. (2010). Comprehensive and current data and information on crime trends in the United States and other nations.

Urban Planning Research Paper Example | Topics and Well Written Essays - 1500 words

Urban Planning - Research Paper Example The construction of condominium will make public accessibility to the beach remote because of the protected entry gates, by guards; only condominium residents will have access to it. Moreover the construction on public area of the beach will create ambiguities in general public minds. The construction of condominium will create problems for the City Council and Condominium builders as immense public pressure will rise. The current proposal of the condominium suggests that problems for general public, tax collectors, city council and builders will be seen in the coming days therefore strategic planning in this regard is imperative and essential. PEST analysis is one of the best ways to analyze the prevalent scenario. The political environment of the area is in favor of the construction of North Avenue Beach House Condos. The Mayor of the city is in favor of the construction however political rivals will sooner know about inaccessible public access to the beach and chaos in the city will emerge. The political rivalry of the city needs issue to appear to mobilize masses and this will be the best issue to do politics. The strategic planning of North Avenue Beach House Condos construction can be done in such a way that passage for public accessibility to the beach must be ensured. Changes in the proposed plan are indispensible as there are many quotations which will create problems for condominium to build and operate. The front area of the lake will be shortened due to the construction and people love to visit the spot. Facilitating general public in such a way that they would be cherished by this construction is important. The design of the condominium must be curtailed in this regard. Tenants’ facilitation must be done resourcefully as while the construction takes place; they should be given some other working option. The North Avenue Beach House Condos will be bringing

EHarmony Assignment Example | Topics and Well Written Essays - 250 words

EHarmony - Assignment Example ess allowed people to register and specify what they were looking for, and feedback would allow them to be part of the revolution (Piskorski, Halaburda and Smith 9). The fact that some of eHarmony’s competition had other online businesses made the business base a little trickier. Match, considered as eHarmony’s major competition, had other online businesses that people trusted and relied on for various activities. This worked toward increasing the customers that embraced their services. The expansion the company worked on overseas made it easy to acquire customers from different regions. The competition also focused on services and products that were similar to eHarmony (Piskorski, Halaburda and Smith 11). This made the company face serious competition like it had not witnessed during its inception. Waldorf would have to go for the final option. The rapid expansion option would work toward broadening the consumer base the company already has. The fact that they would have to venture into a different region may ensure that their products and services are accepted by more people seeking short and long term preferences when it came to courting and srelations. The final option also assumes that failure to expand might allow competitors in the same business to capitalize and eventually, lock them out of that market (Piskorski, Halaburda and Smith 14). The patterns recorded in the US can be used because people tend to emulate what happens in the United States. However, a more research must be conducted to find out the exact patterns that may be exhibited in these new

Russian Economics Essay Example | Topics and Well Written Essays - 2250 words

Russian Economics - Essay Example Is Russia's Muscovite market rent-granting system second best, or substantially worse than Chinese market communism Explain, elaborating their comparative merit. Are there any reasons to believe that Russia is more socially just than America as Putin and Medvedev contend Explain. Since the dismantling of the communist trading block in response to dissolution of the former USSR, Russia and its fifteen former Republics and adjacent national economies in Eastern Europe in 1990 and 1991, systemic transformation has been uneven at best. Muscovite regimes of bearing the mark of deep materials and labour expenditure during the USSR's politico-economic regime has resulted in a configuration of continued waste in the Putin era. However, areas formerly central to the economy such as military, nuclear physics and space endeavors have been pared according to liberal democratic norms, despite the former three times relative expenditure on those activities during the communist period. Structural adjustment policies have also affected the Russian market, and the impact has been to great effect as former state run entities like energy utility facilities were acquired by private holdings, but with 'shock therapy' results due to inflation, and faulty maintenance. Mechanisms intended to 'open' the market in the 1990s quickly saw escalation of insufficient monetary policies that led to hyperinflation and a resultant decline in consumer purchasing power. Ultimately, it has been corruption that has impacted acceleration of even growth in Russia, and current exports are projected toward 2030 are at 3.5 percent in stable growth. Set against neighbor China, which currently maintains communist centralization of authority and command economic policies despite rapidly accelerated growth through capitalization, it is apparent that market communism offered a smoother transition than the market rent-granting system employed by Russia. Comparatively speaking, we now see that burea ucratic reforms have little impact, if liberal market principles are actively engaged. Market rent-granting dates back to a Medieval structure, also recognizable in other parts of Europe in nations such as Italy where aristocrats, or in the case of communist Russia, autocrats administered state properties for their own benefits or pomestie with promissory of tax and labour obligation, in return for tolerance of corruption, inefficiency and accountability in general. If autocrats were rent-granters, they also appeased the leadership of Russia in the sense that absolute exploitation of the peasantry led to modest, self paying rewards in comparison to state gains. This feudal orientation is a fairly predictable outgrowth in a context where advances in technology were met by authoritarian usurpation toward oppression of a relatively servile, massive peasant population without incidence for argument in an economy characterized by underdeveloped markets.In the nineteenth century, Catherine the Great eliminated indentured servitude, and denunciation of lifetime service by Tsa r Nicholas II's premier Piotr Stolypin furthered this position in the crafting Rent policies intended to authorize peasant landownership in the ukaz of November 9. Acquisitions from noncompetitive institutionally held assets constituted the legal terms of the rent relationship, rather than labour or capital value added. Real property ownership or rights of

Abraham Lincoln - Symbol of the unlimited possibilities Essay Example for Free

Abraham Lincoln Symbol of the unlimited possibilities Essay There are few men whose characters are so extraordinary that they can be credited with saving a nation. The 16th president of the United States, Abraham Lincoln was one such man. More than one hundred years after his assassination, ‘Honest Abe as he has become known, shows no signs of losing his touch. He sits enshrined in his own monument with his famous words etched in stone around him. He commands respect, honour and the everlasting thanks of the American people. More than a thousand books have been published on his life and deeds. This is the man who not only freed the slaves but who held the nation together through the terror of the Civil War. His bloody assassination has become the nightmare scenario of legend. The myths that make up the story of Abraham Lincoln have been re-told many times. At their root is the story about the boy born into the Kentucky wilderness, who had less than a year in total of formal schooling. That same boy went on to become Americas most famous President. Lincolns rise from a poor pioneer family who taught himself to become a lawyer is the story of the American dream. From state legislator to his nomination as Presidential candidate that dream is the stuff of legends. He has become a symbol of the unlimited possibilities of American life. To appreciate the bravery and the courage that Lincoln undoubtedly showed, it is not enough to say that he saved the Union. Neither is it enough to say that he braved his critics to bring in emancipation and to end the appalling slave trade. To fully understand Lincolns achievements, is to try and gain an insight into American society of that time. The republic was only a matter of a few decades old. In this melting pot of nationhood and states, political feelings ran high. Lincoln, above all, saw himself and his countrymen as inheritors of a sacred trust. He believed that democracy was entrusted into his hands and those of his countryme n. He was prepared to stand up and fight for those beliefs. The fact is as laudable as these sentiments were, there could not possibly have been a more difficult time to try and put them into practice. The issue of slavery above all others dominated the day. It would split both politics and the country as a whole. Abraham Lincoln was not in two minds about slavery. He found it abhorrent. The fact is that many states, primarily in the North, stood against slavery. Many in the South did not. They were afraid that a Republican President effectively from the North would try and abolish slavery throughout the nation. Lincoln was elected President for his first term in 1860 at the point when a huge part of the Union, threatened to break away over the issue of slavery. The situation was for Lincoln neither a reason for secession nor Civil War. In his inaugural address he spoke about the need to find a peaceful way forwards. In spite of Lincolns plea, the Confederacy broke away and on March 4 1861 and the country erupted into the Civil War he had feared above all else. That scenario was a nightmare of complications and strategies that had to be won inside a cauldron of dissent. There was no road map. There were no precedents for dealing with states that had succeeded. Lincoln was at heart and by trade, a lawyer. He was not a soldier. However he did not flinch from his duty, or from the task in front of him. Where lesser men might have lost heart, Lincoln began the long struggle towards unity and reunification. When he judged that the time was right, he announced the abolition of the slave trade, issuing the emancipation proclamation on January 1st 1863. The war took a heavy toll. Lincoln mourned the tragedy of lives lost on the battlefield. His speech after the battle of Gettysburg on November 19th 1863 is one of the most moving and famous of all elegies for fallen soldiers. In spite of high casualties and falling morale, when Atlanta finally fell to the Union, Lincoln was re-elected for a second term. Lincolns second inaugural address is according to some, one of the greatest of all his speeches. In it, he looks forwards not only to the coming end of the war but also towards the future. His plea should never be forgotten, Malice towards none: Charity towards all. Part of Abraham Lincolns legacy is the fact that he was very much a human figure. We know many details of his life including that of his courtship and quiet marriage to Mary Todd. Theirs was tender and loving relationship scarred by loss and tragedy. Of the four sons born to them, only one grew into adulthood. The quiet and loving home life the president enjoyed was in stark contrast to the violence and hatred that was tearing the nation apart. After the surrender of Robert E. Lee at Appomatox on April 9 1865, a weary nation waited to see what Lincolns response would be. An expectant crowd gathered outside the White House. Lincoln addressed them for the last time. In his speech he tackled the thorny issues of reuniting a country split by war. In that same speech he talked about the rights of freed slaves. He now talked openly about black suffrage. Listening in that crowd was one John Wilkes Booth, a racist and a Confederate who vowed that this would be Lincolns last speech. Indeed it was. Booth assassinated the President on April 14th 1865. Mary his wife was sitting beside her husband as they watched a play. She was holding his hand as he was shot. She never recovered fully from his death. It was a death that Lincoln himself had reportedly foreseen in a dream some three days earlier. The assassination of Lincoln stunned the nation. His body was mourned for three weeks at it was toured through the cities of the North. Public grief was immense for perhaps the most extraordinary figure in political history. Today the image of the gaunt tall and severe man is as familiar to us as our own fathers. Indeed to many, Abraham is the Father figure of America. We can only hope, like so many before us that we too can live up to the vision and the dreams that he left for us. Behind his statue lie the famous words of the Gettysburg address, in which the president extolled, That this nation, under God shall have a new birth of freedom and that the government of the people, by the people, for the people shall never perish from the earth. They are words that are as relevant to us today as the day on which they were first spoken. How ironic then that in the same speech the President said that the words spoken there would not long be remembered. Fortunately, for every US citizen, he was wrong! His words, his deeds and his hopes, like those of any father, are his legacy to all his children. Sources used in this speech and related information Abraham Lincoln Birthplace http://lincoln.hodgenville.net/lincoln/ Abraham Lincoln On-line http://showcase.netins.net/web/creative/lincoln/speeches/last.htm CV for Abraham Lincoln http://www-personal.engin.umich.edu/~sldavis/firstsite/index.htm

Analysis of using controlled slow cooling

Analysis of using controlled slow cooling To get the reproducible outcomes in biomedical research, genetic stability is essential and it is achieved via cryopreservation technique. Technique of cryopreservation involves the preservation of viable cells, living tissues, gametes, embryos, organs and also some organisms on cooling at low sub-zero temperatures, characteristically at -196Â °C for a prolonged time to implement the applications of these biological materials over biomedicine, conservation and animal reproduction (Mazur., 1970). Long time storage is achieved by using this technique (Pereira and Marques., 2008).The cryopreservation technique is carried out in two different ways: Vitrification and 2. Controlled slow cooling (Frederickson., 2000). To proceed with these two protocols, several steps need to be taken and also we must look its advantages and limitations. Alteration in temperature induces main two damages Freezing injury and chilling injury and these injuries are reduced greatly by using the cryoprotectant. Detailed analysis of these and its role in both vitrification and slow cooling techniques is described below (Fuller et al., 2004). TWO APPROACHES OF CRYOPRESERVATION: VITRIFICATION: Preservation of biological materials under hypothermic condition with devoid of freezing is called as vitrification (Rall, W. F. and Fahy., 1985). Vitrification induce glassy formation instead of formation of ice crystal, thus it is not causing essential damage to the living system (Fuller et al., 2004). SLOW COOLING: Preserving cells from room temperature upto the temperature of liquid nitrogen is called as slow cooling. Damage associated with this are reduced using cryoprotectant (Gao and Critse., 2004 and Guan et al., 2008). MAJOR DAMAGES ASSOCIATED WITH THIS TECHNIQUE: During cryopreservation, major injury that induces damage to the cell survival is: Freezing injury Chilling injury. (Gao and Critser., (2000). FREEZING INJURY: with the significant preservation at hypothermic temperature, water becomes solidify and it causes the cell damage, even to unviability. (Fuller et al., 2004). Freezing injury TZ p3 This diagram is reproduced from the material belongs to (Ashwood-Smith and Farrant., 1980). At high rate of freezing, ice nucleation provokes. Most cells has thermodynamic freezing point above -0.5Â °C. But the freezing of cell developed only after reaching 5Â °C. Unfrozen state of cell and its environment occurs due to the protective solutes super cooling and freezing point depression. External medium impulsively induce ice seeding formation between 5Â °C and 15Â °C, but composition of cell persist in a super cooled and unfrozen state. Extracellular solution remains in unfrozen fraction and that influences the ice formation in external medium. Concentration of solute in extracellular solution rises in respect to the decrease in temperature. So, ice formation developed and encourages probable imbalance between the cell and external solution. Water present inside the cell is in super cooled state than extracellular region; due to the potential imbalance, water migrates to extra cellular region and freezes. Entire event of cell relays over the cooling. Decrease in cool ing induces the dehydration of cell and the intracellular freezing is prohibited. Rapid cooling induces intracellular ice formation as a result of rapid decrease in extra cellular solution than the water diffusing out from the cell. Ice formation inside the cell is certainly lethal (Fuller et al., 2004). INTRACELLULAR ICE NUCLEATION: Homogenous nucleation, seeding by extracellular ice and heterogeneous nucleation are the possible ways IIF. When the rate of cooling decreases, electrolytes concentration on freezing relate to unfrozen section of water. It is classified into intra and extracellular electrolytes. CELL VOLUME DECREASE: Volume decrease whilst freezing induces injury to cells by minor tonicity solution. Decrease in cell volume whilst freezing concerns cell damage. DEHYDRATION THEORIES (Meryman): Inability of cell to shrink osmotically below perspective level whilst it tries to reaches osmotic equilibrium. This is called as minimum volume hypothesis over damage of slow-freezing. CHILLING INJURY: Different cell type reaches damage upon cooling around 0 Â °C without freezing, i.e without ice formation. Damage occurs irreversibly on chilling temperature. If this happens in sperm cells, it is termed as temperature shock. Direct and indirect chilling injuries are the major two categories of chilling injury. These injuries are expressed upon lower temperature and it is termed as cold shock. It depends over the rate of cooling. Indirect chilling injury occurs on exposure to reduced temperature for a prolonged time and it is independent of rate of cooling. It is sometimes difficult to distinguish cold shock and indirect chilling injury (Fuller et al., 2004). TZ p2 The above plot is reproduced from the material belongs to (Muldrew et al., 2004). COLD SHOCK: Cells become sensitive to cold shock as it rapidly cooled at low temperature for long time. Viability of cell and its severity of injury are relays over the rapid or slow cooling. Also this cold shock s not depends on warming rate but it depends on rate and duration of cooling (Tsai et al., 2009). Membrane permeability is injured upon rapid cooling and chance of reversibility is available for some cases. Addition of specific compounds and cell former cooling condition influences the response of cell. Thermotropic activity of lipid membrane is suspected to identify the injury due to cold shock. Lipid phase transitions of cell membrane influence the injury of cold shock in many species. INDIRECT CHILLING INJURY: Long exposure of biological materials at low temperature causes indirect chilling injury and this injury is cooling rate independent. Lipids and proteins are changed by means of its activity and structure. Eg: changes in enzyme activity and protein denaturation. Also the metabolic pathway and enzyme linked reactions face some alterations as the co-ordination is decreased according to the decrease in temperature rate (Fuller et al., 2004). ROLE OF CRYOPROTECTANT: Cryoprotectant enhances the dehydration process formerly formation of external ice. The activity of water is greatly reduced during the lack of water loss. By reducing the effect of salts, it acts as a protective influence on structure of the cell. Freezing protocol progression needs consistent method to detect the cell viability (Fuller et al., 2004). Cryopretectant may be a chemical additive that is added to the solution before freezing to ensure the high survival rate after post thawing. Role of cryoprotectant is to support and protect the survival of biological material upon cooling to hypothermic temperature for long duration of time. Property of an effective cryoprotectant is high solubility with decreased toxicity. Cryoprotectant can be classified according to chemical class and mode of action. Each categorized cryoprotectant plays a vital role upon thawing and cooling. Freezing point depression is promoted by permeating cryoprotectant due to the presence of electrolytes. Non-permeating cryoprotectant promotes decreased formation of ice crystal upon freezing by prior dehydration of biological material. Reduced deviation of volumes and solutes damage concentration is enhanced by the cryoprotectant. Eg: DMSO (Fuller et al., 2004). Cell protection is also achieved by fluctuating formation of ice crystal into harmless shape and size during thawing and freezing. It is necessary to look the toxicity of cryoprotectant over cells and its permeability. High concentration of cryoprotectant itself injured. Direct exposure of cryoprotectant with membranes and proteins induce ionic pumps disruption over trans membrane and also causes enzyme inactivation. But more amount of cryoprotectant in vitrification ensures viscous and amorphous medium. The possible approach to overcome this problem is achieved by using mixture of cryoprotectant at definite concentration (Tsai et al., 2008 and Fuller et al., 2004). SIMILARITY AND DIFFERENCES OF VITRFICATION AND CONTROLLED SLOW COOLING: -ADVANTAGES AND DISADVANTEGES: Effective vitrification demands enormous sample cooling and solute with high concentration with combination of cryoprotectant (Bielanski, and Lalonde., 2009). Successful vitrification was enhanced in 1985 to cryopreserve the mouse embryo and this technique is also effectively applied to preserve the blood cells, tissues, embryo and oocyte of Drosophila melanogaster, Asparagus officinalis plant as well as embryos of numerous mammalians. Cryopreservation of mammalian system report entails the success achieved through the technique of controlled freezing. However in the case of fruit fly, vitrification occupies a success where the controlled freezing failed. Efficient vitrification technique relays on an optimization of some specific steps that includes appropriate composition and concentration of provided vitrification solution with specific cooling/warming environments. Also this technique induces equilibration of living cells present and to dilute the cells present in the vitrification solution (Fuller et al., 2004). A series course of freezing and warming of bovine in-vitro matured, fertilized and cultured blastocysts using electron microscope (EM) grids (A-F) ( Reproduced from park et al., 1999) The use of slow cooling includes several ranges of rates of cooling when we compared vitrification with rapid and ultra rapid cooling. The ultimate goal of both techniques is to produce a glass like state of cells to prevent the damage caused by formation of ice crystal upon cooling (El-Danasouri, and Selman., 2005). At first, vitrification procedure involves lengthy pre-equilibrium procedure. Currently, combination of penetrating and non-penetrating solutes is used with non-toxic property with several ranges of cooling rates. Both the technique result in successful cryopreservation of embryos and oocytes of humans (Borini, and Coticchio., 2009). Even these procedures resulted good, slow cooling technique applied for cryopreservation of oocytes shows very less successive rates when compared to vitrification. Vitrification acts as a promising technique in many areas in reproductive technology, even though its positive rates need to establish further. Vitrification is an easy procedure and that consumes less time duration. Also this vitrification technique is safer and cheaper when compared to control slow cooling. ( Kuleshova, L.L. and Lopata, A., 2002). Cryopreservation of cell faces relative damage due to cooling and thawing. Mostly damage occurs whilst storing the cells at hypothermic conditions. Maintaining healthier cells for further use are very essential and we need to prevent it from genetic drift and contamination. To stop the biological action of the cell and to maintain that in its preserved state is the role of cryostorage. In fluid system, molecular motion is achieved via temperature (Fuller et al., 2004). The molecular motion get reduce according to the decrease in temperature. Biological species are designed to be viable and active at maximal temperature but it lost its activity at hypothermic condition. At that instance, lipid phase transition, structural and enzymatic damage and de-polymerization occurs (Kiefer et al., 2005). Major damaging phenomenon upon cooling are: Intracellular ice crystallisation and osmotic damage. Chilling sensitivity or cold shock leads the cell to death at the temperature below 0Â °C. These effects differ from one cell type to another. Bacteria and some viruses can sustain in 60 degree but the holding temperature for most of the biological sample is below -130Â °C (Fuller et al., 2004). Conventional cryopreservation method is established to overcome the formation of ice whilst cooling. Formation of ice crystals are avoided by vitrification via its usage of concentrated solution and rapid cooling. This vitrification method contains a potential advantage as it is rapid and this technique does not require rate cooling equipment. Vitrification results in good survival rate of preserved oocytes and embryos. Cryopreservation widely applicable to retain genetic resources and protect the endemic species (Tsai et al., 2010). Vitrification acts as an alternative method to slow cooling. This provides higher survival of pregnancy range and embryo viability. This vitrification acts as a suitable procedure in infertility clinics. In this, cryopreservation of numerous embryos is maintained within short period and thus it acts as a simple method. Still, less number of controlled studies and childbirths are concerned over vitrification technique. Multiple pregnancy risk associated w ith freezing using controlled slow cooling is restricted using vitrification. Also it works with high efficacy (Kuc et al., 2010 and Trounson and Mohr.,1983). Vitrification acts as an attractive cryopreservation method when compared with controlled slow cooling technique. In contrast to slow cooling method, this vitrification technique is precise and in this each and every step is visualized. Vitrification reduces the time duration of exposure to sub-physiological environments. It requires only less than 10 minutes carrying out while slow cooling takes nearly two hours. Vitrification is simpler and it does not need costly programmable freezing equipment. In some cases, chilling injury also prevented by vitrification (Fuller et al., 2004). Needle immersed vitrification requires less concentrated and minimum volume of vtrification solution. Maximize cooling rate, reduce toxicity of vitrification solution with low volume of less concentration cryopreservation. In vitrification, upon freezing, only numerous ice crystals are formed and so less mechanical disruption results by ice crystal (Wang et al., 2008). Vitrification technique is accompanied without the withdrawal of more amount of water. So, less chemical damage only exist. But the chemical damage due to cryoprotectant is a complicated matter. ( long). Common variation held between vitrification and controlled slow freezing is due to the numerous additions of cryoprotectants. Implementation of maximum equilibration condition and dilution are expected from the vitrification media. It is necessary to use low toxic agents in the vitrification solution. To achieve an efficient vitrification, formulation of 2 things over the vitrification technique are essential. 1. physicochemical properties : Concentrated vitrification solution induce glassy solid formation and it helps to devoid of crystallization whilst cooling. 2. cyoprotectant: using low toxic cryoprotectant with an intrinsic permeability. Vitrification protects the cell from ice formation while cryopreservation.Both the vitrification and slow cooling are used to preserve human oocytes (Fuller et al., 2004). In case of human ES cell cryopreservation, improved efficiency is noted in vitrification than in traditional cryopreservation (Zhou et al. 2004 and Peng-Fei et al., 2006). Analysis of colonies after vitrification yields rapid growth and differentiation when compared with slow freezing technique. Vitrification acts as a promising approach to cryopreserve the multi cellular tissue. Even, vitrification achieved certain merits; it is associated with several problems. In the state of vitrified, glass is susceptible to cracking. Care is essential on warming to neglect the formation of ice. Heat transfer rate occurring during vitrification process may vary depends on device.Vitrification include the rapid cooling protocol and it is difficult to maintain at certain temperature with the available equipment. Very rapid and even rewarming requires avoid of devitrification. During slow cooling, increase solute concentration to glass transition needs while prevent by cooling slow enough to allow the cells to dehydrate to protect intracellular supercooling (Youssry et al., 2008). Vitrification requires higher and potentially cytotoxic concentration of cryoprotective agents for one hour before its immersion into liquid nitrogen at specific temperature. To reduce its toxicity, pre equilibrium performed at 4Â °C. It allows the direct visualizaton of cell by the operator (El-Danasouri, and Selman., 2005) Eventhough this vitrification entails with meritful approaches, this technique still been experimental. Also, it requires more additives to reach and it is potentially cytotoxic. This technique highly depends on operator. Timing takes to cover all the steps and it is critical. In contrast to slow freezing, this vitrification needs enough level of training. If the vitrified solution stars to devitrify, (crystalise into ice), viability will be lost. This happens when thawing or extended time of storage persists (Fuller et al., 2004). Viability of vitrified samples is not certain for lengthy period of time but in case of slow cooling, preserved cells can be viable for many years, even to thousands of years. Direct exposure of cryogen can be achieved by fast cooling. As it is so, this process may carry possible contamination of organism from the liquid nitrogen. So, this process cannot be applicable for therapeutic cells. Vitrification technique is applied only to cooled cell suspensions in minor quantities. This method is not projected to apply in large quantities like cryovials, matrix tubes, bags, microtitre plates etc. Quality control measurement via this vitrification technique is made to be impossible as we need to take experiments for all straws. (Fahy et al., 2004) Usually the slow cooling procedure is used in infertility centers. But it is associated with documented limitations. Also sometimes, it damages sensitive parts of the cell ( eg- zona pellucida) and it induce biological changes. Because of these changes, we will get a depleted outcomes. To overcome this, Modifying cryopreservation procedure is attained- freezing and thawing by polymers. This also enhanced with changing the time duration of the cooling protocol and it is looked as same as the path to simplify and fast up cryobanking procedures to get beneficial results. As the vitrification technique connected with some problems, it acts as a challenging technique for reproductive medicine. The slow freezing technique serves as an effective method for humans too (Mandelbaum, J., 2000). An alternative method for cryopreservation was developed and it is called as vitrification. Comparative study has been taken between controlled slow cooling and vitrification techniques with patients undertaking controlled ovarian stimulation in GnRH agonist to determine efficacy. The rate of pregnancy after vitrification reveals more than higher successive rate than result achieved via slow cooling. Efficacy of vitrification yields (50.4%), and slow cooling results in (25.9%) successive rates.Human ovarian tissue also cryopreserved (Noriko et al 2009) Both cryopreservation as well as cryostorage contains budding advantages, especially in invitro fertilization. Ultimate goal of cryopreservation is to achieve maximum persistence rate and sustainability of biological system after thawing. In slow cooling procedure, clinically satisfactory result has not been attained. Slow cooling procedure needs costly equipment and also it is time consuming. One of a significant advantage of vitrification process is its tendency to form any ice crystals during both cooling and warming. In contrast, its limitation held in toxic effects due to addition of cryoprotectants and contamination via liquid nitrogen. In slow cooling technique, toxicity of cryoprotectant is relatively less. But many research outcomes supports the vitrification process rather than slow cooling in fertility treatment(Tsai et al., 2010). Blastocyst cells can be preserved by both the cryopreservation techniques. Among these, vitrification promotes increasing chance for future development. A reliable advancement is needed for vitrification to enhance the preservation of supernumerary blastocysts. Unsatisfactory results have been produced for the blastocyst preservation through slow freezing method. Vitrification acts as an alternative principle which is allied with capability of inducing more pregnancy rate and increased survival of embryo upon cryopreservation (Trounson and Mohr ., 1983 and Fuller et al., 2004). CONCLUSION: Approach taken by Kolibianakis et al results in the comparative analysis of both vitrification and controlled slow cooling. And its outcome provides similar results are given by both of these techniques. But comparatively, post thawing survival frequency is better in vitrification than slow cooling. Finally, they suggested that the there is no link between the vitrification process in giving high rate of pregnancy but it displays the successful post thawing survival both in the cleavage stage and in the blastocyst stage (Youssry et al., 2008 and Porcu et al 2000). According to Balaban et al survival rate of human 3 day embryo preservation reported the percentage of survival rate by vitrication as 94.8% whereas slow cooling provides 88.7%. (Kuc et al., 2010). Vitrification study over the embryo in cleavage stage testified 80% of survival rate and 22-35% of pregnancy rate. These results are more significant than the slow cooling procedure. Although the two main approaches of cryopreser vation contains signficant results, Vitrification gains more positive outcomes. Even in both the cases, limitations persist. All of its limitations can be always overcome by its positive side.

The formation and objectives of the IFAC

The formation and objectives of the IFAC IFAC the (international federation of accountants) is a non governmental and a global organization for accountancy professional, formed in 1977 in Munich -Germany at the 11th world congress of accountants. Currently there are 164member bodies in 125 countries and jurisdictions, representing over 2.5 million accountants. Source: Q FINANCE The complex world of international auditing regulation. Objectives of IFAC The main functions of IFAC are to guard the interest of the public by developing international standards, promoting international convergence and contributing to the development of the accountancy profession worldwide. Source 16th Jan 2008.Allen Blewitt, ACCAs chief executive, goes head to head with Ian Ball, IFACs chief executive, in a wide-ranging discussion of IFACs work and the added value it offers both to its members and to accountancy professionals worldwide .What does IFAC actually do for me ? (http://www.accaglobal.com/members/publications/accounting_business/archive/2008/january/3059282). Formation of IFAC From a very long period of time, it was believed that accountancy showcased itself as an international profession, but it was only during the early 1960s that initiatives regarding the international standardization in accounting and auditing practices bechanced. In the year 1962, the 8th global congress conducted in New York conceptualized the idea of setting the international standards that would govern the accounting and auditing practices worldwide. However during the year 1967 in order to examine the needs of accounting profession, the 9th global congress constituted the international working party and to report back to the next international congress held in Sydney (1972). In the 1972 congress an International Co-ordination committee for accounting profession (ICCAP) was formed, following the report of the international working party. Apparently the ICCAP had also been given the remit to recommend changes for widening its work, but opinions continued to be divided, at times there were discussions about the expansion of ICCAP to become an INTERNATIONAL FEDERATION OF ACCOUNTANTS. Thus after due consideration the final report of ICCAP declared the proposed constitution of IFAC. Source THE FORMATION OF THE INTERNATIONAL FEDERATION OF ACCOUNTANTS by Prof Christopher Humphrey, Manchester Business School, England and Anne Loft, Lund University, Sweden. (http://www.ifac.org/download/ifac_history_article_2-2007.pdf ) Setting Standards, Making History: The International Federation of Accountants (IFAC), 1977-2007 by Prof Christopher Humphrey, Manchester Business School, England and Anne Loft, Lund University, Sweden. Transparency and alliance with member bodies is the main aim with which the organizational structure of IFAC has been designed. The IFAC council consists of 15 National representatives (a president, deputy president and 2 vice presidents).The main objectives of the IFAC council and the board is to look after the overall governance and the management of the organization. The council and the committee members are country representatives (if there are two or more member bodies in the country they will be collectively represented by the appointed national representative). Source http://www.ifac.org/About/2009-annual-report/ifac/structure/index2.html PROJECTS IMPLEMENTED BY IFAC INFLUENCING THE FINANCIAL REPORTING /AUDITING PRACTICES WORLDWIDE Introduction to the general standard setting initiative taken by IFAC Development, promotion and enforcement of globally recognized standards are the only fundamental way to protect public interest. The above mentioned criteria are also the only means to ensure the prospect of information upon which investors and other stakeholders rely on. The International Accounting Education Standards Board (IAESB), International Ethics standards board for accountants (IESBA), International Public Sector Accounting Standards Board (IPSASB) and the International Auditing and Assurance Standards Board (IAASB) are collectively referred to as the public interest activity committee and they follow a rigorous process in a transparent, efficient and effective manner that supports the development of high quality standards in the public interest. These independent standard setting boards have consultative advisory groups which include public member and the publics perspective. Another initiative taken by IFAC with regard to the standard setting process is the Compliance program established by the IFAC board that evaluates the quality of the IFAC members and associates as to whether they use the best possible criteria to initiate a standard. The Compliance Advisory Panel (CAP) oversees the implementation and operation of the IFACs compliance program. IFAC initiates standard setting boards not only highlighting to the professional accountants (Professional Accountants in a Business committee) and public interests but also several initiatives have been taken to address the issue of the small and medium business and the developing nations. Such as the formation of Small and Medium practice committee that ensures standards produced are applicable to Small and medium practices (SMPs) and Small and medium entities (SMEs).The Developing Nations Committee which oversees the interest of the developing nations and the Transnational Audit Committee that deals with the needs of the members of Forum of Firms(FoF). BACKGROUND ON THE INTERNATIONAL FEDERATION OF ACCOUNTANTS (Pg 4- 6)à ¢Ã¢â€š ¬Ã‚ ¦web.ifac.org/media//d/international/background-information-on-t.pdf

Essay --

Database Security: Database security is a critical Domain of Computer and Information Security that deals with protection of an individual database or group of database from illegal access, injections or possible destruction. Data can be a customer's information, intellectual property, financial asset or any number of other records that can be maintained and managed on a system. Without Database security people are at risk of identity fraud, theft, destruction of property and much worse. The global costs of such security breaches runs from over a billions of dollars yearly, and the cost to individual companies can be extreme, sometimes disastrous. One of the most popular method for protection of database includes storing a backup in a secondary location or datacenter. The Advantage of storing backup in secondary location is the process of restoration and damage prevention in case of data destruction or disaster at Primary source . A firm’s database infrastructure often contains the most important data and are subjected to a wide range of attacks. Some of the threats to database security are excessive and unused privileges, SQL Injection, DoS etc. Excessive and Unused privileges is when someone in the firm is granted database privileges that exceeds the requirement of their job function, these privileges may sometime be abused. A good example for Excess and Unused Privilege can be a University System Administrator who’s primary function is to maintain student information, but due to excessive privileges could potentially have access to modification of Student’s grades. Another example could be of an employee with access to human resources database access, leaving the organization i... ... The use of portable devices are causing most of the organizations to deal with higher risk from hackers gaining access to sensitive data. Database are mainly targeted by attackers since it contains high volume of important and potentially critical data. The best way to overcome these risk are through storing important information as backups and securing data transmission over public network. Organization should set up firewalls between company’s intranet and internet in order to block any external device access into the network . With all being said organization should continuously educate their employees about the risks and keep a track and secure the portable devices used by IT personnel. If such security measures are implemented by an organization they can ensure that critical and important information could be less susceptible to vulnerabilities.

Chinese Rice Farming Essay -- China Agriculture Rice Essays Papers

Chinese Rice Farming Works Cited Not Included An ancient Chinese proverb reads, â€Å"Without rice, even the cleverest housewife cannot cook.† In a comical manner, this proverb illustrates an important point - rice serves an essential function to the people of China. As the pivotal mediator between the Chinese people and the rice they consume, the weather, climate, and environment has played an integral role in rice’s production and utility, as well as the importance it plays within the culture. Ironically, something so integral to Chinese society may not indeed be sustainable for the future. Before discussing the important inter-dynamics between rice, people and the environment, it is necessary to briefly review the importance of rice in China. Rice is the staple food source of China, a country containing over 1.3 billion residents. Chinese officials report that the per capita energy intake of food is around 2,600 calories, where  ¾ of their protein and 5/6 of their caloric intake come from grain – primarily rice.28 The government has gone to great lengths to feed their ever burgeoning population and it is a monumental undertaking. China produces 35% of the world’s total rice production, ranging from 171 million to 191 million metric tons annually over the past decade.29 Chinese mythology has expounded upon many of the critical elements that pertain to human existence: the division of the heavens and the earth, the creation of man, and the origins of rice. According to legend, rice’s origin is begins during the aftermath of a devastating storm thousands of years ago.30 The lands and rivers were flooded and food sources were scarce; every type of plant life was destroyed and no animals could be found. Seeing the hardships the... ...the fields during the monsoons would be almost impossible, and highly expensive. Other proposed remedies have their own specific costs and benefits, but as of yet no comprehensive, realistic solution has been developed.37 Until this occurs, the situation in China, and the world at large, gets worse by the day. At this point in time, there are no signs suggesting that China will abandon their â€Å"rice culture†, and weather and climate will both influence and be impacted by rice production for years to come. Scientific research is advancing by the day and we will eventually find a solution to this rice methane problem. Hopefully, this paper has been able to illustrate how important the dynamic relationship between rice, the weather and climate, and Chinese society, and how a subject that on surface may appear to be dull to some can be rather exciting and educational.

Moral Value Novel Back to the Dreamtime

NOVEL: BACK TO THE DREAMTIME Based on the story â€Å"Back to the dreamtime† the relationship of two main characters which I choose is Richard and his adoptive brothers, Tom. Richard father was an aboriginal descent, and he died when Richard was two year old. This proof from page 7, said Richard â€Å"my father was an aboriginal and he died when I was two year old.They very close relationship because they in same age and Tom are more elder then Richard, this can be proof on page 23 from the conversation between tom and Richard â€Å"that what older brothers are for† said by tom jokingly, yeah only just a bit older said Richard â€Å"two months to be exact† from this we know that, tom is older than Richard two month, but there are not brother with blood relation. Richard is adoptive children in Tom family and from Aboriginal family. Then, parent Tom is Joe and Sonya and have only one sister, Judy.This family is happiness family because parent Tom take care and lo ve Richard same with their children. Tom and Richard very close because always share sadness and happiness together. We can see in chapter 1, Tom ask Richard about problem Richard and plan Richard after study. They study in the same school. Every day they went to school together. Proof from page 6, â€Å"come on now, let go, or we will be late for school†. Richard, Tom and Judy also usually play together in weekend and they favorite sport is cricket .They always cooperation to become good teachers in cricket to their sister, Judy. They also together to clean up the attic together that ask from their father. They very respect their father and not protest when their ask father to clean up attic and that time, they in start to play cricket together with their sibling. In chapter 2, although they think cannot to finish their job that day because very mess that attic to clean up, the steady to clean up and accept opinion Judy. Tom also close with Richard friend, they always hang o ut together.They usually hang out at their favorite place that just down the road and sat near the edge of the cliff. This proof from page 14, tom and Bradley left the school grounds secretly to go to their favourite place just down the road, but still close enough for the school bell to be heard. They also enjoy with watching the surfers battling the waves and coming off second best. In chapter 3, they discuss about camp at Alice Spring at that place. In chapter 5 also, they have hang out at the railway tracks.They discuss about planning to go Alice Spring and Bradley planning to follow together and they agree with that because Bratley and his father usually go to explore. Tom also responsible brother, in chapter 5, Richard and their parent need go to Alice Spring to solve problem about carver, Tjurunga. That time, with feel responsible ,he ask Richard to follow go to Alice Spring together because he know Richard not go that place to holiday but have serious matter. He as brother f eel responsible to take care and help their brother.For example Tom wanted to come along with Richard to go to Alice Spring to help Richard find more information about his aboriginal life. Although Tom has no connection with Richard’s life but he is willing to sacrifice his break time and not going for holiday to come along with Richard. He know when together ,their parent and Richard will a lot better . He only give reason to go take great photos at that place. Tom also easy to suitable with Richard environment that from aboriginal. In chapter 6, they meet Mr. Aranda to ask about carver, Tjurunga and Mr.Aranda invite to go their house to rest and eat. Although first meet, they start to close with Mr. Aranda because he so nice and ready to help . In chapter 6, they go Hermannsburg Mission to meet Mr. Urandangi to solve their problem about carver, Tjurunga. That place over forty years ago not have guest from white people and Tom and Bradley is first after that. Although they c an suitable with that condition and have some time they see villagers always see they with strange sight. As conclusion, Tom and Richard so close and always take care together as like friend.Although Richard only adoptive children, their family still consider Richard like son and Tom still take care about Richard same he take care their sister Judy. In addition, Tom is a good friend for his brother Richard. For example, when Richard look so confused, Tom come to give Richard some advice such as Tom told Richard that not to give up. Then, Richard must face up to who you really are and he has to come to terms with his new world. Richard also must to be a strong person. So, this advice make Richard feel happy.

Dante, Plato, Aristotle Essay

The assignment is poetry v. philosophy. Plato speaks of a quarrel b/t poetry and philosophy. He dismisses the arts while Aristotle defends them. DO we see traces of this quarrel in later traditions? If so, where? And how is it played out there? For this essay, in addition to Plato and Aristotle, focus on Dante’s Inferno. (Please look to see if my thesis is clear and strong, my evidence is all relevant, and whether this whole essay persuades you) Throughout his life, Plato strongly believed that the arts and philosophy directly opposed each other. On the other hand, Aristotle defended poetry as an aid to philosophy. Dante, a philosophical poet, successfully synthesizes Plato and Aristotle’s views in the Divine Comedy of the Inferno without compromising either school of thought. He acknowledges the fact that while the arts have its uses within the material world and philosophy its uses in the spiritual, both need the other to be complete. Both Plato and Aristotle agree that poetry brings about great emotion which has a lasting impact on the individual and society. However, they disagree on poetry’s emotional effects. In Meno, Plato believes it results in harm while Aristotle argues that it leads to improvement in Poetics. Upon closer inspection, we see that Dante’s Inferno contains a philosophical significance underlying its poetic style. Poetry and philosophy work towards the same end, but in different ways. There is no doubt that poetry is an imitation. What Aristotle and Plato dispute over is the source of that imitation. Plato strongly states that the arts are mimetic, twice removed from the truth. They are an imitation of the ideal entities in the realm of the forms, in which all things are perfect. For instance, tragedy presents multiple possibilities and situations rather than a single essence. In Meno, Plato’s Socrates discusses the difference between doxa and episteme. Poets, politicians and priests utilize doxa, a type of knowledge that is not mediated through any intellectual reasoning. This further demonstrates the composition of the material realm. Right opinion, or doxa, flees from the mind just as the materialistic body quickly perishes. Socrates says opinion is not worth much until it is â€Å"fastened with reasoning of cause and effect† (Plato 65). He is alluding to episteme, true knowledge that remains in the brain. This is accomplished through intellectual inquiry in the ideal realm. Throughout the dialogue, Menon insults Socrates by saying he looks like a stingray, alluding to a type of numbing-drug. However, Menon proves to have false knowledge as Socrates shows how anamnesis occurs via the Socratic Method. Only when he experiences aporia, the state of confusion and realization of one’s ignorance, can he reach true knowledge. The reference to the drug, pharmakon, symbolizes how Menon became numb to the false, material world in order to transition to the divine realm where all things originate. While Plato asserts that imitation comes from the true essence of things, Aristotle believes it has its roots in human action. In Poetics, he examines how humans have an instinct for imitation, harmony and rhythm. We often learn our earliest lessons from mimesis. Aristotle asserts that the only way to reach the ideal is through action. He views it as a horizontal developmental rather than a vertical one, as Plato did. By the process of energia, we move from potential to actuality. This is also analogous to the concept of the material to the ideal. We come out of the cave and into the sun through our own activities. As the arts best represent action, tragedy contains knowledge because it presents psychological possibilities and universal truths about ourselves. Each possible reality may be the ideal essence. Tragedy, after all, is an imitation of action and of life, not men. The stage externalizes what’s within our souls. The actors play out the meaning of life which the audience can safely inspect without endangering themselves. This perspective is extremely human-centric compared to Plato’s divine ideal. For instance, tragedy contains plot that is action-centric and based on the structure of incidents. Unlike a story, a plot’s events can be resequenced in any fashion. This is like an experiment in which the stage is our lab. A plot can furthermore be split in two ways: complex or simple. A complex plot contains peripeteia and anagnorisis. The latter, similar to Plato’s Meno, shows the progression from ignorance to knowledge. Yet the characters on stage, even after making decisions, are still susceptible to Fortune’s will. Thus peripeteia occurs, alluding to God and the divine realm we ultimately reach with the aid of anagnorisis. There are some things people can’t control. However, what we do imitate and control are our actions within the material world. For Aristotle, action was the most significant aim to focus on. In Dante’s Inferno, the poet Virgil guides Dante into Hell. Poetry begins to act as a gentler remedy compared to philosophy. It is more relatable to the human mind and physical world. Through catharsis, Dante must eliminate all emotional tumult to become enlightened. This process of catharsis is similar to the movement from the material to spiritual realm. Paradiso, the highest realm, is where true intellect exists and where we become one with God. In the second canto, Dante demonstrates the wickedness of emotions and the materialistic realm when Virgil tells him: Your soul has been assailed by cowardice, which often weighs so heavily on a man- distracting him from honorable trails- as phantoms frighten beasts when shadows fall. (lines 45-48) This is an extremely Platonian perspective. Partially right, Plato believed that tragedy produced cowardly leaders as it appealed to passion rather than logic and reason. Through Virgil, Dante demonstrates how the arts, especially poetry, are effective in cleansing the soul of emotion by experiencing or contemplating it. Much like the Socratic Method in Meno, Dante must become â€Å"numb† to false knowledge via catharsis and begin with a clean slate. He accomplishes this by observing the damned in the inferno. When he passes through aporia, only then will he become enlightened and obtain truth. The shadows are a reference to Augustine’s â€Å"visio corporals,† the cave of pure materiality, in which false knowledge resides. Dante says in canto one that man must come out of the â€Å"shadowed forest† (line 2) where he is â€Å"so full of sleep† (line 11). All this is accomplished through human action, represented through tragedy and poetry. Furthermore, Virgil symbolizes the coming emergence of Christian Rome through Dante. He has already taken Aeneas to the Underworld, setting up the entire story. Parallel to this, poetry lays the necessary foundation for the coming age of philosophy. Dante uses typology of the inferno to paradiso. Like the Hebrew Bible, the inferno remains incomplete and foreshadows what’s to come. The New Testament completes the text, in the same way philosophy does to poetry. Each is interdependent on the other. In the Inferno, Dante fails to read the inscription to the Gateway to Hell, demonstrating how the archaic style of backgrounding no longer resounds in the new age of foregrounding. This method brings to light how the mind reads and interprets with reason. Because the material realm is incomplete, Dante cannot move to this abstract, spiritual meaning without first going through the forest. In the third canto, Virgil describes to Dante how those in hell have â€Å"lost the good of the intellect† (line 18). The mind can never be fulfilled as it is a pure sensory experience. This is proven when Virgil is only able to guide Dante so far. He cannot take Dante beyond the material realm because he is not a Christian. He represents the arts, the non-metaphysical. A higher entity, Beatrice, will lead him to paradiso. Virgil declares in canto one: â€Å"If you would then ascend as high as these / a soul more worthy than I am will guide you† (lines 121-122). Likewise, we can think of poetry, represented by Virgil, as a disguise to philosophy, the eventual remedy of Beatrice. While philosophy speaks of a thing itself, poetry uses metaphors as a transition to reach a philosophical conclusion. It is a vehicle for truth in its own peculiar way, addressing our minds through imagination, sensibility and feelings. Dante can synthesize Plato and Aristotle’s views because they are working toward one common goal: the divine, the cave of pure intellect. The mechanisms of philosophy are simply a more sophisticated turn on poetry. Traces of Plato are still seen in Dante, especially when he states in the fifth canto: â€Å"Those who undergo this torment are damned because they sinned†¦ subjecting reason to the rule of lust† (lines 37-39). However, in tragedy, what seems irrational and absurd to the audience becomes permeated with reason as it speaks the universal truth about ourselves. The arts show there is something beyond human thought and action as the audience learn how we cannot control everything. There is something beyond this human, materialistic world that we cannot begin to understand. This is God, which is exactly what philosophy aims at. It speaks the truth, not only of human action, but of the existence of the ultimate good. In this way, poetry consists of rational thought and intellect. Virgil tells Dante in canto eight: â€Å"Forget your fear, no one can hinder our passage; One so great has granted it† (lines 104-105). We are turning inward to our souls to reach the divine. This also speaks of God’s infinite and unexplainable power. God makes the impossible possible. Dante had to go down into the deepest level of hell to see the divine. This irony demonstrates catabasis and anagogy, the one single movement towards God. Furthermore, Cassius and Brutus foreshadow Judas’ betrayal. These three make up the material inversion of the Holy Trinity. We are able to see God in Lucifer. This demonstrates the typology from the inferno to paradiso as well as the process of recollection in Plato’s Meno and Aristotle’s Poetics. Just as Dante had to move through death to experience life, the reader must pass through poetry to obtain philosophy. All thinking about God involves moving from the material to the realm of the forms. The divine uses metaphors, our language, to help us understand. We are able to indirectly talk to God through poetry as He determines our fate. It was his will to send Dante into Hell. Like poetry’s catharsis and philosophy’s pharmakon, Dante engages his mind as he journeys through the inferno. By looking and contemplating the suffering of the damned, he becomes reconciled to aspects of his life which would otherwise be nonsensical. Both the poet and philosopher seek the existence of God and of the metaphysical. Although Dante recognizes that the arts have limited utility, he realizes how poetry helps lay the foundation for philosophy through the Aristotelian and Platonian method. It has a cognitive function by helping to better appreciate and complete philosophy. As Venantius Fortunatus wrote in his hymn Vexilla Regis, â€Å"†¦ by death did life procure. † Likewise, by poetry did philosophy come about.

Operation Strategy

OPERATIONS STRATEGY Strategy: The Concept of Strategy The word strategy is derived from the Greek term â€Å"strategos† (plural strategoi; Greek: [ , ], literally meaning â€Å"army leader†) is used in Greek to mean â€Å"general†. However, the term is also used to describe a military governor which command, plan and conduct of a war.When strategy applied to business wars, the strategy refers to the establishment of objectives, the setting of direction, and the development and implementation of plans, with the goal (in place of military â€Å"victory†) of achieving ascendancy over one’s adversaries according to Andrews (1971), Ghemawat (2002) and Porter (1980). In order to have the desired competitive impact, a strategy has to operate over an extended time horizon and embrace a broad spectrum of activities, ranging from resource allocation processes to day-to-day operations.It must integrate decisions affecting these different sets of activities in to a coherent pattern, both over time and across groups that often compete for the same resources. An effective strategy also usually involves concentrating a company’s efforts and resources on a limited range of directions. Focusing resources on certain directions reduces available for others, nonetheless, so a coherent strategy usually required that a company make trade-offs among various â€Å"expected outcomes†.TYPE OF STRATEGY The word strategy is used in many contexts that is useful to identify and contrast three different types of management-related strategies. At the highest level, corporate strategy identifies the industries and markets in which a company will operate. Corporate strategists make decisions that implement these choices, including investment in and divestment of businesses together with allocation of resources among existing businesses.Business strategy, the second level of company strategy, is focused at the level of the individual business or b usiness unit within the company, and is concerned with where the business positions itself within a particular industry or market as well as with how and with what capabilities the business will win customers, cooperatively and in competition with other parties in its industries.In other word, the business strategy is also concerned with strategic business units (SBUs) as each SBU might have its own business strategy, which specifies (1) the scope of that business and its relation to the corporation as a whole, and (2) how it proposes to position itself within its particular industry to achieve competitive advantage in various ways according to Hayes et al (1988). To be effective, elaborated further from Porter (1980), this advantage must meet important customer needs, take into account competitors’ strengths and weaknesses, and be sustainable given the SBU’s capabilities.Empirical evidence from a study over 100 companies by Sterman (2000) found that those companies th at engaged in system level thinking about their business strategies significantly outperformed those that focused at the product level. To be more specific, Hax and Wilde 2001 differentiated three views a company might consider in developing a strategy. For IBM4710 Inter OM Chayakrit Asvathitanont, Ph. D. 1. Best Product- this view emerges from the classic competitive strategy.It focuses on competing by positioning the company’s products or services as low cost, having a unique set of features, or targeting a focused or niche segment in the market. 2. Total Customer Solution- the customer is at the center and the earliest to satisfy. It argues that very good understanding of customer and developing close relationships with those customers to support them in creating their own economic value.Company competing with this view will focus on supply chains to response to provide family of products or services that closely match customer requirement. 3. System Lock-In- this view com prehends the enterprise, the customers, the suppliers, and the most important those company whose product and services enhance the strategy-making company’s own product and service portfolio. The key to success in this view is to identify, attract and nurture those companies whose products and services are complementary, engaging them in a collective effort to please the customer.In this study, companies engaged in â€Å"system lock-in† far outperformed those employing â€Å"total customer solutions† or â€Å"best product† strategies on both Market Value Added (MVA) and Market-to-Book Value (MBV) as in Exhibit 1: Exhibit 1 Relative Performance of Three Positioning Strategies Strategy Best Product Total customer solutions System lock-in Number of companies in the study Relative Market Value Added Performance Relative Market-to-Book Value Performance 74 67 16 1. 0 1. 6 4. 0 1. 0 1. 2 2. 0 Source: Hax and Wilde, The Delta Project: Discovering New Sources of Profitability in a Network Economy, Pelgrave, 2001.Thus, to develop business strategy, the company must think about its positioning not only to its competitors but also its customers, suppliers and potential complementary product or service producers. Understanding the system-level view, the company will be able to provide better solutions from integration of value chain with attention to company produce the products or services that complement its products and services or any other solutions. However, the understanding customer is more critical to strategy development and execution.Hayes and Wheelwright (1984) and Fine and Hax (1985) had proposed five dimensions to use as the framework which are Cost, Quality, Availability, Features/ innovativeness and Environmental/ performance. Cost The cost has been defined as the cost of the product or service to the customer. Cost this includes not only purchase price of the product or service, but the cost of ownership as well. The aspects of cost to customer will be vary on the industry or category of the product such as the cost customer consumer product will be only on its selling price.While industrial product, like machine and equipment, will be more likely For IBM4710 Inter OM Chayakrit Asvathitanont, Ph. D. to extend its concern on installation, maintain and others cost related not only to the equipment alone. Quality The quality defined by Garvin (1988) and King (1987) is broken down into two aspects, the tangible and intangible. The tangible aspects of quality include the aesthetics of the product, or output of the service, how reliable it is over period of time, whether or not it is safe, and how convenience to fix and etc.While the intangible aspects include the competence, courtesy, and credibility of the people involved in the process, as well as the degree to which those people understand the customer’s needs and communicate well with the customers. They also include assessments of the environment s urrounding the purchase process or service, including considerations such as accessibility and security. In addition, to examine the quality, it may be important to differentiate assessments of the actual quality delivered from the quality perceived by the customer.Availability The availability dimension is increasingly important and demanding by customers. Availability requirements clearly vary by business. Grocery store customers expect products to be available on the shelf when they go shopping. An out-of-stock item is a lost of sale for a particular brand or product and also may be lost of sale for the store itself. Airlines buying airplanes, on the other end of the spectrum, do not expect to buy their products off the shelf, but they do expect delivery when promised.Plans are made months ahead, or in some cases years ahead, of projected delivery to put the new aircraft into service immediately upon delivery, possibly retiring and replacing another aircraft. Late deliveries can cause great disruption to an airline’s entire schedule. Availability applies to new product introductions as well. Some industries such as consumer electronics focus on fast time-to-market for new products. Others have longer product development and introduction cycles but must delivery new products when promised. Moreover, availability refers to the variety of the products a company offers.There is a wide range of ways in which companies offer customized products or services to their customers. Hence, availability describes the firm’s ability to deliver the variety of products or services its customers want when they want them. Features and Innovativeness The inherent characteristics of the product or service is Features such as the featured services from the first or business class fares on full service airlines like Japan Airline, Thai Airways or less featured services, such as passage on Southwest Airlines’, and Airasia’s â€Å"no frills† fligh t.Innovativeness is closely related to features due to the fact that advanced technologies are developed to be new featured of the product. For instance, global positioning systems (GPS), as innovative technology, is equipped with hi-end car and represent as additional feature. Environmental Performance It may apply to the product (or tangible output of a service) itself, or to the process by which that product was made or service delivered. Environmental management systems, for example, focus on processes and aim to reduce For IBM4710 Inter OM Chayakrit Asvathitanont, Ph. D. the environmental impact (e. . hazardous waste generation) of the processes used to make the products or deliver the services. ISO 14000 and the European Eco-Management & Audit Scheme (EMAS, www. quality. co. uk/emas. htm) are but two of several frameworks for companies to follow to improve environmental performance. The third level is composed of the functional strategies that support the type of competitive a dvantage to be pursued. A typical functional strategy is the sets of decisions made in each of the functional areas of an organization that determine how it will use in the overall business strategy of the company.Research and development managers make decisions about technology use, engineering resource allocation, product development process, research and development skills and organization, product prototyping and testing approaches, and involvement of customers in product development. Marketing managers make decisions about product and service positioning, advertising and promotion, and customer relationship management. Finance and Accounting managers make decisions about sources of funds, resource allocation, and currency hedging.The decisions make in these various functions make up the overall business strategy of the organization. Synergistic decision making among the functional support of an overall business strategy and leverage cross-functional capabilities to create and s upport business strategy direction is allowing the company to be successful. Beckman and Rosenfield (2008) have integrated these strategy into framework illustrated in Exhibit X. X. Each individual functional area may develop its own capabilities that in turn serve business strategy, or the functional areas may work in concert with another to create overarching capabilities.Business strategy is best supported, when the activities undertaken by the functional areas and/or the capabilities they develop complement one another and work together to achieve the goal of business (Fine and Hax 1985). They refer to this requirement as crossfunctional integration or fit. OPERATIONS STRATEGY An operations strategy is a set of goals, policies, and self-imposed restrictions that together describe how the organization proposes to direct and develop all the resources invested in operations so as to best fulfill (and possibly redefine) its mission (Hayes et al 1998).In the case of business organiza tion, the mission usually is expressed terms of survival, profitability, and growth, and is pursued by trying to differentiate itself from its competitors in some desirable way. A company’s operation strategy, then, has to begin by specifying how it proposes to support that chosen form of competitive differentiation. By integrating resources invested in the operations function into a cohesive, purposeful whole, such a strategy can enable operations to become a powerful source of competitive advantage. For IBM4710 Inter OM Chayakrit Asvathitanont, Ph.D. Operations Strategy Goal As described earlier, five dimensions of customer requirements which are cost, quality, availability, feature/innovativeness, and environmental performance has been mapped with operations performance measures by Fine and Hax (1985). In each case, operations can affect some, but not all, of the company’s performance along that dimension. Cost Operations directly affects the cost of the product or service and thus its purchase price (assuming that products are priced to achieve some profit) through its direct or indirect control of the supply chain.It can also affect the product’s cost of ownership through joint efforts with engineering (research and development) and/or marketing in the design of the product or service. Quality Operations also directly controls the quality of the product or service, again through its direct or indirect control of the supply chain. This is often thought of as a â€Å"conformance to specifications† task as operations strives to have all products and services delivered meet the specification set forth by the developers on behalf of the customers.Operations can also influence the design of a product or service so that it can be produced or delivered with higher quality. It does so, again, in joint efforts with research and development and marketing. Availability Operations is primarily responsible for the availability of products or services already in the market and often determines make-to-order versus make-to-stock strategies. Operations’ flexibility and process knowledge are critical in determining both the variety of features and the availability an organization can offer.The ability of operations to control the supply chain and the timeliness with which products or services can be delivered directly affects availability. The determination of how much flexibility operations can offer is a joint decision with marketing and research and development. Features/Innovativeness Generally, features are the purview of the marketing and research and development organizations, although the operations function is influential in determining the range of products, services, or features the firm will be able to provide based on its won ability to deliver them.Process knowledge and innovation are key to the organization’s ability to customize output to specific customer needs, to embed new innovations, and to allow research and development to create novel products and services. For IBM4710 Inter OM Chayakrit Asvathitanont, Ph. D. Exhibit 2: Business and Operations Strategy Performance Dimensions Dimension Cost Customer Concerns Purchase price Cost of ownership Operations Influence Costs of: Materials Production Delivery Distribution Capital Productivity Inventory turnover Design for cost Cost Objectives are measured using labor, materials, and capacity productivity; inventory turnover; unit cost.Quality of: Materials Production Delivery Distribution Design for quality Quality measures include percent defective or rejected, frequency of failure in the field, cost of quality, and mean time between failures. Availability Timeliness of delivery of product or service Ability to respond to volume fluctuations Timeliness of new product introductions Delivery performance is measured by percentage of on-time shipments, average delay, expediting response time. Flexibility is measured by product mix range, volume, and lead time for new products.Process capability Capabilities for more featured and innovative products and services Process knowledge and ability to extend it Design and development capabilities Measures of process capability assess the types of products or services that can be delivered. Environmental performance Managing environmental performance of suppliers or other partners in the supply chain Managing the environmental performance of internal production or service delivery operations Environmental performance measures include both emissions measures (water, air, and solid waste) as well as measures of product reuse and recyclability.Quality Tangible characteristics Aesthetics Reliability, durability, and safety Serviceability Intangible characteristics Competence, courtesy, understanding, and communication Access and security For purchase: Off-the-shell or make-toorder Of new products: Rapid cycle or planned evolution Variety of range of products availabl e: Degree of customization Availability Features/ innovativeness Inherent characteristics of a product or service Degree of innovation Environmental performanceDegree to which process that produces and delivers the product or service is environmentally sound Degree to which the product or service itself is environmentally sound and reusable or recyclable For IBM4710 Inter OM Chayakrit Asvathitanont, Ph. D. Source: Fine and Hax. (1985), â€Å"Manufacturing Strategy: A Methodology and an Illustration,† Interfaces 15, no. 6 (November-December) cited in Beckman, Sara L. , Rosenfield, Donald B. (2008). Operations Strategy: Competing in the 21st Century, U. S. : McGraw-Hill International Edition. Environmental Performance Finally, operations own the environmental erformance of both internal and external operations throughout the supply chain. It either works with suppliers to achieve adequate environmental performance in their facilities or works to achieve it in internal Operation s or both. Operations may also influence research and development to design products that are more environmentally sound (e. g. , easier to disassemble and recycle). Operations Goals in Practice Researchers have identified many alternative categorizations of these operations performance dimensions over the years (Dangayach and Deshmukh 2001).Some identify many categories such as the following 11: low cost, design flexibility, volume flexibility, quality conformance, product performance, speed of delivery, dependability of deliveries, after sales service, advertising, broad distributions, and broad product line (Miller and Roth 1994). Others summarize the characteristics in fewer categories defined as follows (Spring and Biadeb 1997): Cost: produce and distribute product (or service) at low cost. Quality: manufacture or deliver product or service with high quality or performance standards.Delivery dependability: meet delivery schedules. Flexibility: react to changes in product, chang es in product mix, modifications to design, fluctuations in materials, and changes in sequence. Yet others link clusters of operations performance characteristics into stylized business strategies such as those of caretaker, marketer, and innovator (miller and Roth 1994). Some researchers have examined similarities and differences in emphasis on these performance categories by industry, by geography, and over time.One study, for example, found that computer and electronics companies rate high product quality as their most important competitive factor, but computer companies rate innovative features and designs more highly than do electronics companies, while electronics companies place more emphasis on short lead times than do computer companies (Lau 2002). Others have found important differences among various countries or geographies in the emphasis they place on these characteristics. After achieving a high level of quality, for example, Japanese manufacturers turned their focus t o time-based competition and innovative products, while the U.S. and Europe continued to rank quality as a critical objective (Kenney and Florida 1993). The Manufacturing Futures Survey, which collected longitudinal data over many years, found that lasting improvements in manufacturing can only be achieved by first building quality, followed by delivery reliability, then flexibility and responsiveness, and then technological leadership. At each For IBM4710 Inter OM Chayakrit Asvathitanont, Ph. D. step of the progression, cost efficiency is pursued for the given capability set, culminating with an overall focus on cost leadership (Roth et al. 989, Miller et al. 1989). Operations Decision Categories Creating an operations strategy essentially entails making a set of decisions about the structure and infrastructure of operations (Skinner 1969, Hayes and Wheelwright 1984). Structural decisions deal with the vertical integration of the operations, its facilities, capacity, and process te chnology, whereas infrastructure decisions focus on organizational and human resource policies, sourcing and supply chain management practices, quality management systems, planning and control systems, and information technology.Infrastructure is developed over time through persistent day-to-day practice, top management commitment, and cross-functional efforts to create capabilities that support and leverage the firm’s structure. Infrastructure decisions usually deal with less tangible outcomes than do structural decisions, but it is the effective integration and synthesis of structural and infrastructural decisions that create long-term operations excellence (Dangayach and Deshmukh 2001).In making decisions in each of these categories, operations managers strive to ensure that the decisions are mutually supportive and consistent with one another. Further, they aim to have the collection of decisions support or facilitate the overall business strategy. The decision categories are briefly discussed hereunder. Structural Decisions Vertical Integration. Vertical integration decisions answer questions about how much of the Value chain a firm should own. Should they own more or less of the value chain reaching back to their suppliers?Should they own more or less of the value chain reaching forward to their customers? Issues considered include cost of the business to be acquired or entered; degree of supplier reliability; the proprietary or nonproprietary nature of the product or process to be brought in house; transaction costs of contracting through market versus non-market mechanisms; and impact on risk, product quality, cost structure, and degree of focus. Process Technology. Process technology decisions relate to the firm’s investment in the technology it uses to transform materials and/or nformation into products and/or services. Evaluation of this investment requires a firm to address several questions: Should its process be more labor intensive or more automated? Should it purchase technology or develop it in house, or use some combination there of? Should it be a follower or a leader in process technology investment? How does its process technology investment fit with its product technology development strategy? Capacity Capacity decisions establish how much capacity the firm will carry in order to manage both short-term fluctuations in demand and longer-term growth opportunities.Capacity For IBM4710 Inter OM Chayakrit Asvathitanont, Ph. D. may be added gradually or in large chunks. How should the firm deal with cyclical demand? Different types of capacity may be added at different times. How should the firm use capacity to influence its competitors’ decisions or actions? Facilities Facilities decisions are often closely related to capacity decisions, as firms may add or close facilities in response to a need for more or less capacity, but are often longer-term.In thinking through its facilities decisions, a firm will answer questions about how many facilities it should have, where they should be located, and what they should do. Facilities issues become even more crucial in a global environment as firms decide whether to locate facilities near the local market to increase share in that market, to access local technologies, to reduce costs, or to leverage local talent. Infrastructural Decisions Sourcing. Sourcing decisions follow closely from vertical integration decisions.Once a firm has decided not to own certain parts of its value chain, it must determine what types of relationships it should have with the entities outside the boundaries of the firm. Should the suppliers be managed with the five forces competitive-strategy framework suggested by Porter in this chapter, or with the more cooperative approach modeled by the Japanese keiretsu? Business processes, such as product and service Business Processes and Policies. generation, order fulfillment, and service and support, cut across fun ctional boundaries in an organization and are critical in serving the customer.Business process decisions include determining and defining critical processes, setting performance goals for each, and then choosing an appropriate organizational design to met those goals. Some of the organizational design questions include: How should the operations organization be structured? What are the roles of the line and staff organizations? What skills are required in operations? How should those skills be developed and retained? How should Those skills be developed and retained? How should operations personnel be rewarded? Supply Chain Coordination.While business process management focuses inside the organization, operations management today often requires management of multiple sources, markets, and flows outside the firm as well. Thus, operations managers face strategic decisions about the structure of the supply chains. Should they co-locate their own operations with those of their supplier s? How many layers should they have in their distribution networks? What modes of transportation are appropriate for which links in the supply chain? How should flows of goods among the various entities in the supply chain be monitored?Information Technology. Information technology and process technology decision are closely related, but process technology decisions relate to the physical equipment with which products and services are made and delivered, while information technology refers to the system that moves information around the operations function, between operations and the other functional areas in the firm, and among the players in the broader supply For IBM4710 Inter OM Chayakrit Asvathitanont, Ph. D. chain. There are a number of decisions operations managers make about their information technology.How automated should information processing be? Should information systems be purchased or developed internally? Should the firm be a follower or a leader in the development and/or use of state-of-the-art-technology? How does the information technology investment fit with other investments the firm is making? Operations Capabilities Development. There is some evidence that traditional operations improvement programs such as lean manufacturing, just-in-time, total quality management, focused factories, and the like are misused by managers.Often hastily adopted as an industry best practice or in emulation of a competitor, these programs can yield poor results, wasted effort, and missed opportunities for an organization. When thoughtfully and fully implemented, however, they can be enormously successful. In developing operations strategy, managers must examine such programs and consider the capabilities required to develop and implement them. REFERENCES Andrews, K. (1971). The Concept of Corporate Strategy, Dow Jones-Irwin: Homewood, IL. Beckman, S. L. , D. B. Rosenfield. (2008). Operations Strategy: Competing in the 21st Century, U.S. : McGraw-Hill Intern ational Edition. Dangayach, G. S. and S. G. Deshmukh. 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