Importance of Business Correspondence Essays

Importance of Business Correspondence Essays Importance of Business Correspondence Essay Importance of Business Correspondence Essay Importance of Business Correspondence Name: Institution: Instructor: Course: Date: Business Correspondence 1. Inquiry Letter August 28, 2012 Mr. Zhu Lu Director, Fine Leather Shoes Ltd. 22 Miu Ave, Shangai China Dear Mr. Lu, I trust that this letter finds you in excellent health. My name is Mrs. Cindy Elroy and I own an importing company specializing in women’s shoes. The company, Fit Shoes Ltd., is based in Sydney, Australia. I learnt of your company from an article in the Sydney Morning Herald, which led me to your website. I have been looking for an affordable leather shoe manufacturer with a reputation for quality, with which to partner. I would like to inquire if you have a product line of multicolored women’s shoes. In case you do, not I would like to know if I could send you my designs and have you manufacture them. I would also appreciate information on any other women’s product lines you have. Please remember to include your current business policies. It would be a privilege to partner with your organization. Please let me know if you have worked with other Australian companies. Thank you for your assistance. I look forward to your reply. Sincere regards, Cindy Elroy. Fine Shoes Ltd NSW 132 Australia 2. Reply Letter August 28, 2012 Mr. Tom Connor Director, Procurement United Sports, NSW 205 Australia Dear Mr. Connor: I hope that this letter finds you well. My name is Ms. Liu Ming. I am the director of public relations at the Shanghai Sports Ltd. I am writing in reply to your letter dated 24 August 2012. I appreciate the interest you expressed in our company. We currently have the capacity to manufacture the pointed football boots you were interested in before the September Deadline. We, however, regret to inform you that the extra streamlined ‘immerse’ swimming caps you liked are out of stock due to a shortage of raw material. Allow me to interest you in our new speed line, which has been proven to increase the speed of swimmers. We appreciate the concerns you raised regarding the use of child labor in China. Our company complies with the fair labor laws set by the International Labor Organization (ILO) who regularly send an inspector to our factory. Please refer to the ILO website, which has a list of approved organizations. We look forward to partnering with your esteemed organization. Find enclosed the copies of the certificates awarded to us by ILO. Thank you for your time. Sincerely, Liu Ming Shanghai Sports Ltd 32 Mao Lane, Shanghai China 3. Importance of Business Correspondence in the International Setting Business correspondence is crucial in the International context. It is the primary means of making queries concerning issues like business contracts and terms. The correspondence you use as an international businessperson influences how seriously you will be taken. The quality of your letter will be taken to equal that of your company. Well-written and formatted letters convey seriousness to clients and help build trust. Quality also determines the amount of respect you command. Business correspondence can thus be taken as an advocate for a company’s position. Good letters are always well organized. It is advisable for business people to plan everything they want to say in advance. Drafting out the sequence of the intended communication helps writers to include all the relevant facts. It also avoids redundancy caused by unnecessary words. Considering that communication is with real people markedly improves the content of letters. Business people should always convey respect to their recipients. One should use a tone of courtesy even when disagreeing with a fact. This shows sensitivity to others people’s views. It also reduces the impersonality of letters and can lead to strong friendships as attested by real life businessmen. Another important aspect in business correspondence is appreciation. Thanking people for sparing the time to read your letter increases the chances of the recipient supporting your goals as your gratitude indicates you value them. Clarity in correspondence also eases everyone’s work. Misunderstandings can result in expensive delays. It can also result in mishaps such as the wrong goods being shipped to you. Using simple and concise words is thus better that complicated ones. Business people should always consider if their recipients use English as a first or second language. Using idioms may also lead to confusion. When corresponding in the international context, having insight into your recipients’ culture increases your chances of success. When writing, show respect for their country of origin and mention something positive about it. Also, be careful not to adopt a stereotypic tone as this may portray you as ignorant. Honor your reader’s place in the world economy, avoid insulting phrases such as ‘third world country’ or ‘Oriental’ (Kolin, 2012). Maintaining goodwill with clients takes tact, which one can develop through reading or talking to businesses people who have dealt with a certain country in the past. Letters with antagonistic tones can make recipients adopt defensive attitudes with you. With the advent of technology, most business correspondence nowadays is done via the internet. The revolution of the Information Technology industry has presented business people with various communication options like e-conferencing, instant chat and Email. Emails are more common as they are easy to use and affordable. It is also easier to keep records for future reference. One should ensure emails are an acceptable means of business communication before adopting them when dealing with new business partners as some cultures find them too impersonal (Martin Chaney, 2012). People sometimes get informal when corresponding via email. This can have negative results as it indicates a lack of professionalism. Proper etiquette should still be observed. As adopting, a familiar tone with emails can be offensive and is associated with disrespect. References Kolin, P. C. (2012). Successful writing at work. Martin, J. S. Chaney, L. H. (2012). Global Business etiquette: a guide to international communication and customs. Santa Barbra, Cali: Praeger.

Free Essays on Nectar In A Sieve

The book Nectar in a Sieve talks about three main themes one of which being Women’s roles.(TS) The things that Rukmani care for in this book seem to be nothing but family and her husband. â€Å"While the sun shines on you and the fields are green and beautiful to the eye, and your husband sees beauty in you, which no one has seen before, and you have a good store of grain stored away for hard times, and a roof over you and a sweet stirring in your body, what more can a woman ask for?†(CD) As for the question â€Å"what more could a woman ask for?†, how about a life outside your work and family?(CM) Rukmani (in this sentence) has mentioned everything that belongs to her husband, and her love for her husband...and that’s it.(CM) As for me as a reader, it was found pathetic.(CM) Also, when Kunthi, Ruknmani’s neighbor comes into her home demanding rice, she becomes the personification of greed and jealousy quicker than most can say the author’s name.(CD) â€Å"I will have the rice now or your husband shall hear that his wife is not as virtuous as he believes-or hears.†(CD) This creates yet another stereotype that women a sniveling creatures looking to exact revenge like a pack of hungry wolves.(CM) Just once, let’s see a man have that pinned on his back, just once.(CM) It takes away from the sanctity of women even though some women these days (mostly teenage girls) act.(CM) Finally, it uses the action of prostitution that Irawaddy takes and puts it up on a mantle with the label, â€Å"a solution to your problem.† In the book, Ira, being baron and losing her husband, decides that to gain money to feed her baby and family, she will become a prostitute.(CD) Honey, I hate to brake it to you, but sleeping around never helped anyone’s problems.(CM) Using your sexuality to gain profit isn’t a very respectable action.(CM) Even though it probably is a easy way to gain money with her beauty and all, the reade... Free Essays on Nectar In A Sieve Free Essays on Nectar In A Sieve The book Nectar in a Sieve talks about three main themes one of which being Women’s roles.(TS) The things that Rukmani care for in this book seem to be nothing but family and her husband. â€Å"While the sun shines on you and the fields are green and beautiful to the eye, and your husband sees beauty in you, which no one has seen before, and you have a good store of grain stored away for hard times, and a roof over you and a sweet stirring in your body, what more can a woman ask for?†(CD) As for the question â€Å"what more could a woman ask for?†, how about a life outside your work and family?(CM) Rukmani (in this sentence) has mentioned everything that belongs to her husband, and her love for her husband...and that’s it.(CM) As for me as a reader, it was found pathetic.(CM) Also, when Kunthi, Ruknmani’s neighbor comes into her home demanding rice, she becomes the personification of greed and jealousy quicker than most can say the author’s name.(CD) â€Å"I will have the rice now or your husband shall hear that his wife is not as virtuous as he believes-or hears.†(CD) This creates yet another stereotype that women a sniveling creatures looking to exact revenge like a pack of hungry wolves.(CM) Just once, let’s see a man have that pinned on his back, just once.(CM) It takes away from the sanctity of women even though some women these days (mostly teenage girls) act.(CM) Finally, it uses the action of prostitution that Irawaddy takes and puts it up on a mantle with the label, â€Å"a solution to your problem.† In the book, Ira, being baron and losing her husband, decides that to gain money to feed her baby and family, she will become a prostitute.(CD) Honey, I hate to brake it to you, but sleeping around never helped anyone’s problems.(CM) Using your sexuality to gain profit isn’t a very respectable action.(CM) Even though it probably is a easy way to gain money with her beauty and all, the reade...

Northeast Utilities to buy NSTAR for $4.17 bln Thesis Proposal

Northeast Utilities to buy NSTAR for $4.17 bln - Thesis Proposal Example Therefore, such deals were called to exchange 1.312 common shares in the Northeast Utilities in every NSTAR share. In the Northeast it is expected that the shareholders deal with adding the earnings to the first whole year towards the completion of the dividends as per share. This could have also raised about 20 percent of the closest deal. On the other hand, ahead of the finishing point, Northeast Utilities could work as the six regulated gas and electric utilities in Massachusetts, Connecticut and New Hampshire with nearly 3.5 million electric and gas customers. For other reasons, both companies had focused mainly on the transmission as well as proper distributions of power and gas to other regions such as the Northeast that own more than 1,000 megawatts of power generation. The NSTAR stockholders receiving 1.312 and the Northeast shares where they own each share, created a deal that was expected to close in 2011 and Northeast Utilities claims that there should be additional company earnings in year 1 just after closing. The combined efforts in the Northeast Utilities and NSTAR could have created a better relationship with the New England based companies. While ensuring that there are regional benefits in the locally controlled, the energy company during those years that came had a better investment. While calculating the results, find that we computed the most necessary variables, as other additional calculations require that there is a standardized performance that is obtained using the statistical analysis. The applied data describes the steps that also arise as the labels of the variables. Therefore, computing the additional statistics is the significant step that demonstrates example of the results. Some of the functions used to compute the additional statistics defines the new variables and the corresponding results in every statistical test. The target price for the returns reflects on the resulting combination between the

What is the importance of the United States Constitution Essay

What is the importance of the United States Constitution - Essay Example Every American to follow what is states in the constitution and a breach in the constitution of the country is a legal offence. The presidents, governors as well as all the leaders in the country take an oath that they would abide by the constitution and uphold the constitution for the smooth running of the country. The constitution of the country explains the division of power between the different bodies of the federal government as well the state government. The constitution also draws a line between the state and the federal government and explains the functions that are assigned to both the governments. It is owing to these differences that have been highlighted by the constitution that the states work in collaboration with the federal government for the good of the country as a whole. The constitution thus binds the different segments together for functioning and this provides for the progress of the country. The legal system also runs as per the laws put forward by the constitution of the United States. These laws are to be followed in all the courts and judicial systems in the country whether they are the state courts or the federal courts. Thus, the constitution also promotes the efficient working of the judicial system in the United States. The liberty and the freedom of speech that has been granted to every American are also provided by the constitution of the country. The constitution also allows the bearing of arms for self protection. The civil liberties enjoyed by the nationals as well as the immigrants are thus provided by the points laid out in the constitution. The constitution grants the greatest power to the American people and they can contest against injustice owing to the strength granted to them by the constitution. The constitution of the United States can correctly be called as the highest law in the country that it to be followed by each and every citizen. The president, members of the congress, senate as

Reaearch Article Analysis Essay Example for Free

Reaearch Article Analysis Essay The system of law enforcement course of action making is a perpendicular form and a parallel political dynamic. The system of law enforcement research had the knowledge and ability to apply the decision – making process within state law enforcement courses and administrative divisions can control resolutions by giving studies to meet policy maker’s needs. This document gives a schematic outlook on the system of law enforcement determination – making methods and speaks of how researchers can make his or her accomplishments pertinent within it. Purpose The system of law enforcement action adopted and pursued by government examinations aimed at the discovery and interpretation of new knowledge seeks to equip assessments and examinations of a serious offense and provides tactics for its reduction. The number in the system of law enforcement and the scientific study of crimes periodical, analysis, and a printed narrative are full of new knowledge and policy examinations. In fact, one topic has obtained reduced recognition; however, it is how the system of law enforcement action planned and administrative divisions use the system of law enforcement in programs developing and policy making. To obtain federal money each state upholds law enforcement actions by the government and plans establishments (Garrison, 2009). Government and regional police departments establish the system of judicial body, corrections, and non – profit associations obtain money through these law enforcement establishments to assist law enforcement responsi bilities. Law enforcement researchers can make his or her business more applicable to law enforcement policy makers by having knowledge of the art of science of government authority, and policy dynamics that govern how establishments function. Law enforcement principles and intentions are ethically – based entities. By this Dena means that the law enforcement principles work in an enclosed area that negotiates with confident questions of correct and incorrect what establishes fairness and prejudice as well as the attention of an individual’s obligation. In fact, the appearance of these morals explains the division of law enforcement and law enforcement policy – making establishments from other establishments for example, original or medical sciences. Dissimilar to the institutions and Dena’s conversation, law enforcement, the natural sciences does not associate the causes of human weakness (Garrison, 2009). Problem The reason for dysfunction, our, unlike hypothesis propose are inward and outward causes for example, a need of political authority and poor disorders (Garrison, 2009). Considering how these reasons are observed and defined these causes have moral meanings associated with them. Important, the law enforcement design is a subject that regular people can readily associate to and reveal views (at least in appreciation to causation) without immersion and guidance in control (Garrison, 2009). The law enforcement design transmissions on the primary surface of policy making, exercising or seeking power in the governmental or public affairs, the study of the nature and origin of ideals. Questions and answers Is the behavior of wrongdoings in a village a law enforcement matter or a public health matter? Answer – it is a law enforcement matter because law enforcement and others for example, judges, and lawyers have to decide the punishment for the criminal but the punishment for the criminal depends on what the wrong doing was. Is the answer to a wrongdoing a discipline and containment design or a medical design in which methods are the key product? Answer – in this case it would be a medical model because treatment would be the factor to the individual or individuals involved in the wrong doing. Is wrongdoing a matter of a person’s chosen conduct or is the outcome of environmental methods past the constrain or obligation of the individual? Answer – this can be both because the person chooses to conduct the wrong doing but the environmental factors for example; the individual coming from a poor neighborhood could also contribute to the individual’s action (Garrison, 2009 White, 2013). Describe the design of the study Examinations can affect the exercising or seeking power in governmental affairs, the study of the nature, and the origin of ideals concern that in turn, holds design within the law enforcement outlined establishments. To accomplish control in the resolution events the researchers must uphold both traditional esteem, and a character of presented unprejudiced examinations by policy makers (Weiss, 1976, Ross Shapiro, 1999).The theoretical probability and the absence of a political bias of the researcher are the central results to acceptability. If individuals see an analysis as too reserved or too permissive, his or her research results are not considered worthy if the decision makers do not bestow the equal political theory (Garrison, 2009). It is better for an analysis to have no political character, thus leaving his or her qualification the main representative to create opinions. The design represents how an analysis can motivate one or more important individuals of the counsel by supplying the individuals with studies that reverberates carefully with the moral and political theories to those constituents. In fact, those constituents make the whole counsel. In addition, the politics, and authority of the council will resolve if a policy conclusion will transpire and what policies, if made, researchers will transcribe to the supervisor to carry out (Garrison, 2009). The planning administrative division manages the s econd level of the planning, carries out the decisions of the goals and puts the policy into the curriculum. In fact, once the counsel informs the supervisor on the policy it is his or her responsibility to seek the details of practice commonly regarding a workers topic, and this is at the decision of the supervisor. Thus, the judgment making authority for carrying out changes are to an individual opinion maker. In addition, analysists must know what position of decision making policy or a specific responsibility or curriculum is under to decide how the analysis can be substantial. Furthermore, if an establishment needs details, evaluations, or data on policy process is in its planning notable action studies that provides transparent and operational data will have a big effect on the method (Weiss, 1976). Operational Definition From an un widely administrative system (Hall, 1989) exercising or seeking power in governmental or public affairs concern in a course of action adopted by the government there is another view to the art or science of government on decision making –political timing. The British Navy incorporated lemons in the diet of the crew members to fight a disease 263 years back after medical science demonstrated the usefulness. Although the connection separating smoking and lung cancer was made in 1950 it was not until the 1990s that a government policy was put into place to stop smoking in individuals 18 and younger (Lomas, 2000). Inductive Logic To furnish assorted control establishments and stakeholders with an examination aimed at the discovery and interoperation of new knowledge there are three processes. One a portion of the study is left out and rejects the outcome because researchers defy the outcome. Exercising or seeking power in governmental or public affairs. Two – studies center on clauses and delicate variations in information, but center on clauses and limitations not well accepted in the public policy (Ross Shapiro, 1999). Three – using the identical data conservatives makes noted facts and policy makers make a course of action adopted by the government. Ross Shapiro advises that a course of action adopted by government that studies can have exercising or seeking power in the government, and define the studies or if the examinations have worth (Ross Shapiro, 1999). Deductive Logic The success of making examinations aimed at the discovery greater, and beneficial analysis comprehend processes. There can be no individual correct opinion in government judgment making, values, and examination outcomes will never be understand or believed enough to give the conclusion in a policy dispute (Weiss, 1982). In fact, researchers who do not have the quality or power for making the last policy decision do not obtain a course of action adopted by the government. In addition, actions adopted by the government when in question about what data researchers require, researchers obtain information that is pleasant or relating to government in the researchers association (Weiss, 1982). Furthermore, actions adopted, and pursued by government makers are feeling at ease with the condition and do not alter easily. Finally, the governmental affairs use researchers to back a predetermined policy position is a worthy use of analysis because it gives individuals the general understanding f or the analysis (Weiss, 1982). Findings The significant basis that courses bring to the course of action process is a self – governing, logical method. The stakes are high and some topics are likely argued by special interest stakeholders. The data has to support credibility (Ross Shapiro, 1999). In fact, researchers should stay away from political discussion on what the researcher means for future policy making. Researchers examining analysis and outcomes based on authorities’ information, individuals should keep in mind that authorities control information is complete information. Furthermore, information can be explained lawfully in unusual ways, and the choice of possible explanations of information can come about from government actions, and have the same legitimacy (Ross Shapiro, 1999). Qualitative or Quantitative The information in this document is qualitative data because there is information and opinions on many levels. Information is part of a method that contains giving training and understanding for policy deliberations producing words for accepting dilemmas, and producing answers that happen over time (Rist, 1994). With this qualitative data consisting of values represent qualities of non-numerical categories (Bennett, Briggs, Triola, 2009). This is important because it gives information estimation, awareness of past information and analysis on what causes have been and what have not been put into place pertaining to the development (Rist, 1994). In conclusion, research is important in law enforcement policies because the information received can determine what policies have and have not been put into place, and if new policies need to be added. Researchers have to pay attention to the information collected, and have the information needed to know what can and what cannot be used. In f act, researchers give the government the last choice on rather they should use the information or not. Decisions are very important in the research area of law enforcement because the research changes therefore; researchers must have the knowledge and skills on when and when not to use specific data. References Bennett, J.O., Briggs, W.L., Triola, M.F. (2009). Statistical reasoning for everyday life (3rd ed.) .Boston, MA: Pearson/Addison Wesley Dictionary.com (2013) Garrison, A.H. (2009). The Influence of Research on Criminal Justice Policy Making. Professional Issues in Criminal Justice, 4(1), Lomas, J. (2000, Spring). Connecting research and policy. ISUMA, (), 140-144. Rist, R. (1994). Influencing the policy process with qualitative research. Handbook on qualitative research, (), . Weiss, J. (1976). Using Social Science for Social Policy. Policy Studies Journal, 4(3), 234-238. Weiss, J. (1982). Policy research in the context of diffuse decision making. The Journal of Higher Education, 53(6), 619-639.

An Analysis Of Mahatma Gandhi

An Analysis Of Mahatma Gandhi Gandhi (1982) directed by Richard Attenborough and starring Ben Kingsley in the title role, won 9 Academy Awards, including Best Picture, Best Director, Best Actor, Best Screenplay and Best Cinematography. The movie opens with the assassination of Gandhi. It depicts the journey of Mahatma Gandhi from sole colored practicing advocate in South Africa, who was thrown out of a train at Pietermaritzburg on his refusal to shift to third class coach while holding a valid first class ticket to the leader of community who used the principles of non-violent resistance on behalf of Indian immigrants to his relocation to his mother land, India and inspiring millions of fellow citizens by his charismatic leadership skills. The movie also portrays his individuality and relationships with his family, close-associates, friends and leaders of Indian Congress Party. Additionally, the principles followed by Gandhi are represented fairly with right blend of external factors including the British policies, his extensive travels, poverty prevalent in rural India and his conviction to remove discrimination issues, which affected his decisions, outlook and strategies adopted together with the building of his Ashram, taking up fasting and standing firm on his principles of non-co-operation and non-violence. The tag line of this movie: His triumph changed the world forever is absolutely true. WHo was gandhi? Mr. Mohandas Karamchand Gandhi, bestowed with the title of Mahatma: Great soul (a honorary title first used by Rabindranath Tagore), lovingly called Bapu: father, used by his followers, is the Father of nation of India. This expression was first used for Gandhi by Netaji Subhash Chandra Bose in his condolence message on the demise of Kasturba Gandhi, wife of Mahatma Gandhi in the year 1944. Gandhinot only raised his voice for Swaraj (home rule for India) and taught his countrymen to fight without any arms or ammunition against the British Empire, but led the world to believe and still follow his principles of truth and non-violence. Gandhi was a qualified Barrister, studied law in University College of London, lead a simple life with his wife, Kasturbai Makhanji and four sons, Harilal, Manilal, Ramdas and Devdas. Though a Hindu by birth, he believed in spirituality and not strict adherence to religious beliefs. The dialogue from the movie Gandhi clearly reveals the same: I am a Muslim and a Hindu and a Christian and a Jew and so are all of you. It is easier to explain the austerity of this great leader by borrowing the condolences of Edward R. Murrow: ..Mahatma Gandhi was not a commander of great armies nor ruler of vast lands, he could boast no scientific achievements, no artistic gift. Yet men, governments and dignitaries from all over the world have joined hands today to pay homage to this little brown man in the loincloth who led his country to freedom (Dialogue from the movie Gandhi (1982), directed by Richard Attenborough) Guiding Principles and followers Gandhi followed 11 vows throughout his life, which are described in his various writings. These vows are: Ahimsa: non-violence, Satya: truth, Asteya: non-stealing, Brahmacharya: self discipline, Aparigraha: non-possession, Sharirshrama: bread labor, Aswada: control of the palate, Sarvatra Bhayavarjana: fearlessness, Sarva Dharma Samantva: equality of all religions, Swadeshi: use of only locally made goods and Sparshbhavna: removal of untouchability. (Source:http://www.gandhimanibhavan.org/gandhiphilosophy/philosophy_11vows.htm) The Time Magazine in December, 1999 edition named The 14th Dalai Lama, Lech WaÅ‚Äâ„ ¢sa, Dr. Martin Luther King, Jr. Cesar Chavez, Aung San Suu Kyi, Benigno Aquino, Jr., Desmond Tutu and Nelson Mandela as Children of Gandhi and his spiritual heirs to non-violence. (Source:http://www.time.com/time/magazine/article/0,9171,993026,00.html) His journey was from a briefless barrister (a term used to ridicule him by his fellow legal practitioners, as expressed by Eknath Easwaram) in Bombay to the half naked Indian fakir (as referred by Winston Churchill in his speech in 1930) to the champion of the cause of non-violence and equality. This passage was full of thorns in the form of assorted problems faced by him as well as roses as the numerous followers. Innumerable writers and leaders world-over have expressed diverse opinion about the greatest spiritual and political leader of India. Whether people follow the principles of Gandhi or they loathe him, his immense work cannot be ignored. In the words of Martin Luther King Jr. in the year 1955: Christ gave us the goals and Mahatma Gandhi the tactics. (Source: Life Magazine: Remembering Martin Luther King Jr. 40 Years Later, 2008) Leadership Qualities and styles A leader is a person who influences a group of people towards the achievement of a goal. A leader is an individual who first performs and then, leads his followers by example, so that they are motivated to follow him. He must have an innate commitment to a goal and strive to achieve it even if others do not follow him. As defined by Eric Hoffer, the leader has to be practical and realist, yet he must talk the language of visionary and idealist. (Source: http://www.vtaide.com/gleanings/leader.htm) The dictionary meaning of the term leadership is the capacity to lead others; an act or instance of guiding. Leadership is a process of social influence in which one person can enlist the aid and support of others in the accomplishment of a common task as defined by Chemers. There are diverse opinions and theories regarding definitions and classifications of leadership styles. Nevertheless, in the words of Vance Packard Leadership appears to be the art of getting others to want to do something you are convinced should be done. (Source: http://www.nwlink.com/~donclark/leader/leadstl.html) Viscount Slim listed the traits of leadership as courage, will power, judgment, flexibility, knowledge and integrity. In the words of Hill, characteristics of leader include self-confidence, morale qualities, self-sacrifice, paternalism, decisiveness, dignity, tolerance, enthusiasm, knowledge of man. In the light of these expressions, Gandhi was a true leader, who planned and performed the tasks, led by example, had strong conviction to achieve the goal and motivated his followers. The strength and character of Mahatma Gandhi is clear in his own words as: You can chain me, you can torture me, you can even destroy this body but you will never imprison my mind. Kenneth Benne and Paul Sheats (1948) defined 26 different group roles that can be played by one or more persons within a group, which were categorised as: task roles, personal or social roles and dysfunctional or individualistic roles. According to these roles, in the group task roles, an individual may be initiator, coordinator, evaluator, critic, orienter or recorder. (Source: http://www.mindtools.com/pages/article/newTMM_85.htm) Kurt Lewin led a group of researchers to identify different styles of leadership and established three major styles of leadership as: authoritarian or autocratic; participative or democratic and delegative or laissez-faire. (Source:http://www.nwlink.com/~donclark/leader/leadstl.html) Participative leader: Gandhi definitely was a participative or democratic leader, who involved the whole team in planning and goal setting, problem solving and emphasised team building; on the other hand, he retained his decision making authority that could not be challenged. Rather than deciding in an autocratic manner, he involved other people in the process, including his subordinates, peers, superiors and other stakeholders. Since the political situation then, was dynamic and changing frequently, the required democratic leadership flowed from Gandhi. He brought out the best of experience and skill from the fellow Congress leaders, seniors and followers. He had a strong conviction with right blend of flexibility and chose appropriate approach to be followed. The communication channels used were open and transparent; and in case of any changes, the strategy was explained unambiguously. Theories of leadership Various theories have been propounded on the concept of leadership based on varied attributes of a leader including traits, situational interactions, function, behavior, power, vision, values, charisma, ethics and intelligence among others. The following theories are relevant in describing leadership characteristics of Gandhi as explored in the movie: Charismatic leadership Transformational leadership Servant leadership Authentic and Ethical leadership Ideal leadership Follower-centric leadership Charismatic Leader: According to the trait approach, the leadership style is affected and influenced by the individual characteristics and traits of leader. German sociologist, Max Weber distinguished three ideal types of legitimate political leadership, domination and authority: charismatic (familial and religious), feudal or traditional (patriarchs or patrimonalism) and legal (modern law and state). Weber (1947) defined charismatic leadership as resting on devotion to the exceptional sanctity, heroism or exemplary character of an individual person, and of the normative patterns or order revealed or ordained by him. He defined the term charisma as a certain quality of an individual personality, by virtue of which he is set apart from ordinary men and treated as endowed with supernatural or exceptional powers or qualities, which are not accessible to an ordinary person, but of divine origin or exemplary. He further added that a charismatic leader has remarkable ability to distill complex ideas into simple messages and communicates by using symbols, analogies, metaphors and stories. Such a leader relishes risk and is an optimist, who rebels conventions. Robert House (1977) used four phrases to define charismatic leadership: dominant, strong desire to influence others, self-confident and strong sense of ones own moral values. (Source: http://www.12manage.com/methods_weber_charismatic_leadership.html) Gandhi is the best example of a charismatic leader. It was only his divine charisma that helped him fight on behalf of the Indian community in South Africa employing his principle of non-violence and wage a war against the British Empire for Indian independence. (Source: http://www.12manage.com/methods_weber_charismatic_leadership.html) Transformational Leadership: Bass (1985) extended the theory of charismatic leadership to the theory of transformational leadership, where a leader is able to inspire and activate subordinates to perform beyond expectations and to achieve goals beyond those normally set. Transformational leadership as defined by Burns (1978), is the process of motivating the team by leader to be effective and efficient and engaging their commitments in the context of the shared values and shared vision. It involves relationship of mutual trust between the leaders and the followers. (Source: http://psychology.about.com/od/leadership/a/transformational.htm) Gandhi beyond doubt was a transformational leader. He utilised his communication skills for facilitating and focusing his peers and followers on the final desired outcome or goal attainment. In consonance with Burns analysis, Gandhi was highly visible and used chain of command. He focused on the ideal vision of Swaraj and was surrounded by numerous other leaders who were responsible and accountable for interim milestones leading to attaining the target. All the four elements of a transformational leader were evident in Gandhis leadership: individualized consideration, intellectual stimulation, inspirational motivation and idealized influence. He attempted to attend to his followers individual needs, acting as their mentor and addressing their concerns. He unconditionally supported his followers and respected their individual contributions. The followers also had aspirations for self development and were motivated towards accomplishing their responsibilities. He was never averse to taking risks and was open to nurturing associates and followers. He articulated a common vision which inspired his followers, peers and other contemporary leaders. His inspirational motivation and high standards challenged his followers. Also, followers had a strong sense of purpose and responded positively acting towards the attainment of goal. The visionary outlook of Gandhi was supported by his communication skills and conviction, which resulted in mak ing it precise and powerful. He instilled pride in his followers gaining their respect and trust enabling him to obtain their additional efforts. Servant leadership: Robert Greenleaf (1977) described that a servant-leader is a servant first. He elucidates that the servant-leadership begins with a natural feeling that leader as an individual wishes to serve, which is followed by a conscious choice to aspire to lead. Gandhi, the quintessential servant-leader describes his own motivation to serve as: service to the poor has been my hearts desire and it has always thrown me amongst the poor and enabled me to identify myself with them. (Source:http://www.lifepositive.com/Mind/Ethics/Servant_Leadership_stooping_to_conquer22004.asp) Spears (2002) lists qualities of servant-leader as: listening, empathy, healing, awareness, persuasion, conceptualization, foresight, stewardship, commitment to growth of people and building community. (Source:http://changingminds.org/disciplines/leadership/styles/servant_leadership.htm) Gandhis desire to serve a cause and adhere to his principles was evident in South Africa. His mission to serve humanity began with his concern for the equal treatment of Indians, followed by raising his voice against the Bill, which was sought to deprive Indians of their freedom. First they ignore you, then they laugh at you, then they fight you, then you win.: These words of Gandhi echo his persuasiveness and precision. Authentic and Ethical Leadership: In wake of financial, ethical and societal crises, people have begun clamor for authentic leadership. It is defined by Walumbwa as a pattern of leader behaviour that draws upon and promotes both positive psychological capacities and a positive ethical climate fostering positive self-development. The traits of authentic leadership embraces self-awareness of a leader, relational transparency, balanced processing of information and internalized moral perspective. (Source:http://johnmolson.concordia.ca/images/stories/graduate_prog/msc/docs/msc-agre/briand_melanie.pdf) Luthans and Avolio define authentic leadership as a process that draws from both positive psychological capabilities and a highly developed organizational context, which results in both greater self-awareness and self-regulated positive behaviors on the part of both leaders and associates, fostering positive self development. Authentic leaders inspire others by modeling positive organizational states of confidence, hope, optimism, and resiliency. By responding transparently to moral dilemmas, authentic leaders become ethical role models. Thus, authentic leadership is an umbrella that comprises of ethical leadership as well. (Source:http://leadershipskills.org.au/interpersonal-leadership/authentic-leadership-explained/) In the words of Gandhi: Everyone who wills can hear the inner voice. It is within everyone. He demonstrated characteristics of an authentic leader by being committed to truth. He knew himself well and was absolutely clear about his ideals and values. He illustrated self-discipline. Even in the movie, the dialogues between Ba, Mirabehn and Margaret Bourke-White, evidence that he strictly professed celibacy. Gandhi was extremely compassionate and genuine. Even during one of his train journeys, he releases his head cloth to a poor woman, across the river, who apparently was not wearing any proper clothing. Being an authentic leader of course, emanates from his rich experience and commitment towards serving humanity. Good leadership refers not only to the competence of leader to lead his followers to perform a task, but his responsibility for ensuring standards of moral and ethical conduct and in transforming people. Ethical leadership combines ethical decision-making and ethical behavior. Key responsibility of a leader is to make ethical decisions and behave in ethical ways and to ensure that his followers understand and practice the ethical code. (Source: http://studentorgs.unomaha.edu/documents/EthicalLeadership.pdf) An ethical leader must emphasis and reiterates the statements about importance of ethics. He must disseminate ethical guidelines to his followers. Gandhi, indeed is considered one of the most ethical leaders. He modeled his ethical behavior and set a visible example for others to follow. He set rules for himself and also, his followers as regards the dos and donts of moral behavior. This code was followed religiously by him. He criticised all unethical behavior and in case of any such unethical act by his followers, he went on to fasting as a penance. Gandhi considered that Always aim at complete harmony of thought and word and deed. Ideal leadership: Ideal leadership or Inter-Disciplinary leadership is a scientific leadership theory propounded by Larry Stout (2001), which identifies six critical capabilities that are grouped under leadership capital and four capacities under leadership conditions. The six critical leadership capital capacities are vision, values, wisdom, courage, trust and voice to influence followers. The four vital leadership conditions vital for these capacities are place where the leader can hold sway, period that calls for his or her leadership, position that conveys leadership authority, and people who are ready for leadership. (Source: http://www.az-encyclopedia.info/i/1329282_Ideal_leadership/) This theory states that leader is one who leads his organization forward in a positive direction. The conditions determine who gets to be a leader in the first place a person must be in the right place, at the right time, doing the right things, with the right people in order to have an opportunity to lead. (Source: http://www.idealleadership.com/talking_about_leadership) His positive thoughts are amply clear from Gandhis words: An eye for an eye makes the whole world blind. Follower-centric leadership: Gandhis relation with his followers can be classified into the approach of being follower-centric. In accordance with this approach, it is pertinent that the leadership is focused on followers, and not on the leader. The leader should give attention to his followers and make them feel proud on being part of the team. In the words of Warren Bennis: Good leaders make people feel that they are at the very heart of things, not at the periphery. The follower-centric approach to leadership emphasises the information processing aspect in leadership dyads. (Source: http://learningleaders.blogspot.com/2007/12/being-follower-centric.html) Meindl propounded this theory on the argument that it is the followers rather than the leaders who construct both the phenomenon of leadership and the images of specific leaders. Gandhi followed and advocated strategies that were dependent on circumstances and his followers. For instance, when he was in South Africa, he launched his protests in a suit and a tie, whereas, when he came back to India, he dressed only in Indian self-made clothing Khadi and launched non-violent protests on an immense scale. (Source: http://www.rediff.com/money/2003/apr/11spec2.htm) Contemporary Leaders OF GANDHI There were several leaders of that era, who were contemporaries of Gandhi, including the members of Indian National Congress, striving for independence. Jawahar Lal Nehru, Sardar Vallabh Bhai Patel, Maulana Azad, Bhagat Singh, Chander Shekhar, Muhammad Ali Jinnah, the leader of Muslim league, to name a few. In the movie, Muhammad Ali Jinnah is depicted as one of the strong leaders, who even went to the extent of defying Gandhi. Jinnah demanded for a new Muslim nation named Pakistan. This was completely against the principles and philosophies of Gandhi. Jinnah is officially known as Quaid-i-Azam (Father of nation) in Pakistan. He advocated two nation theory, which was opposed to Mahatmas ideology of United India. As depicted in the movie, there were several instances where Gandhi interacted with Jinnah. First encounter of Gandhi with Jinnah was in Patels Garden. They subsequently met during a meeting for demanding Home rule for India, later at Jinnahs residence at Bombay and on various other occasions. Muhammad Ali Jinnah studied law, which led him to start thinking about Indian freedom through constitutional methods and Hindu-Muslim Unity. Jinnah was the leader of Muslim community of India. The leadership style adopted by Jinnah was authoritarian and charismatic. His charismatic style helped him to gain confidence, acceptance and support from Muslims, consequently, obeying his orders. His leadership style is very well depicted in the movie during his talks demanding Home rule for India and the immediate response and enthusiasm among public. His authoritative style of leadership kept the party together where he held decision making power and exercised complete control over his follower. On comparing, leadership styles of Jinnah and Gandhi, it is evident that Gandhi was accepted among different sections of Indian society and across all castes and religions (including Hindus, Muslims, Sikhs and others). On the other hand, the popularity and acceptance of Jinnah was limited to only one community. Mahatma Gandhis ethics, authenticness and ideal leadership made him the leader of masses. analysis of followers According to Hill, leadership is product of projection and transference process of followers. The followers play a significant role in constructing leadership. They have cognitive schema through which they identify and assess their leaders. Once they identify small number of prototypical leadership in a person then they designate him as a leader. As depicted in the movie, Gandhi has follower driven leadership. It is amply clear that Gandhis follower played significant role in the construction of leadership. Mahatma Gandhi always worked in the best interest of his followers. Conclusion MY LIFE IS MY MESSAGE Gandhi was a great leader and independence fighter whose personality and leadership qualities widely influenced his followers. He accomplished his vision of Independent India by following on his principles of non violence and non cooperation. Opponents could never challenge his ideas and beliefs and later, he became ideal of many great leaders. Using principles of Satyagraha, he led the campaign for Indian independence from Britain. Gandhi was arrested many times by British for his activities in South Africa and India. He believed it was honourable to go to jail for a just cause. Altogether he spent seven years in prison for his political activities. Gandhi used fasting to impress upon others the need to be non-violent. India was granted independence in 1947. In the words of Indian poet, Pradeep: You gave us freedom without any sword or shield, you are a miracle.

Chicken Run

What are the roles of professional accountants in relation to their compliance to the 3yLaws of the Malaysian Institute of Accountants as in this case? Integrity Integrity means that the auditor must always carry out their auditing duties and responsibilities with the highest level and sense of integrity. Their work must be performed with diligence, responsibility, and complete sincere truthfulness. The auditor should not involve themselves in any illegal activities that can bring down their reputation.In this case, professional accountants should always check the inancial statement of the company so that the Information In the financial statement has fairly presented. Objectivity Objectivity means that an auditor must be independent in appearance and in fact, and also to be unbiased and Impartial. For an auditor to be Independent, they should not have any financial nor managerial relationship with anyone or anything that has to do with the company being audited. In this case, the pr ofessional accountants have to be objectivity In evaluating the going concern Issue.They have to Investigate he relationship between Encik Selamat and Encik Azrnan. They should ask Encik Selamatto proceed to the legal suits against Cold Gold Sdn. Bhd. Professional competence and due care Competence and due care means that avoid from conflicts of interest. A conflict of interest may exist when there Is a significant relationship with a person, entity, product or services that could be viewed as impairing the members' objectives. Professional member should understand well about the business environment of EPM so that they can make sure that the company Is free from conflicts of Interest. Chicken Run What are the roles of professional accountants in relation to their compliance to the 3yLaws of the Malaysian Institute of Accountants as in this case? Integrity Integrity means that the auditor must always carry out their auditing duties and responsibilities with the highest level and sense of integrity. Their work must be performed with diligence, responsibility, and complete sincere truthfulness. The auditor should not involve themselves in any illegal activities that can bring down their reputation.In this case, professional accountants should always check the inancial statement of the company so that the Information In the financial statement has fairly presented. Objectivity Objectivity means that an auditor must be independent in appearance and in fact, and also to be unbiased and Impartial. For an auditor to be Independent, they should not have any financial nor managerial relationship with anyone or anything that has to do with the company being audited. In this case, the pr ofessional accountants have to be objectivity In evaluating the going concern Issue.They have to Investigate he relationship between Encik Selamat and Encik Azrnan. They should ask Encik Selamatto proceed to the legal suits against Cold Gold Sdn. Bhd. Professional competence and due care Competence and due care means that avoid from conflicts of interest. A conflict of interest may exist when there Is a significant relationship with a person, entity, product or services that could be viewed as impairing the members' objectives. Professional member should understand well about the business environment of EPM so that they can make sure that the company Is free from conflicts of Interest. Chicken Run 1. INTRODUCTION 1. 1 Case Background This case is about the Small medium enterprises, Excel Poultry & Meat Sdn Bhd (EPM) that face management, production, financial and internal control problems. Besides that, In this case also show conflict of interest between General Manager of EPM, En Selamat with the main debtors. The lack of internal control causes bad financial performance since 2008. Other than that, this case also shows the external factors for the production process that cause â€Å"chicken run† crisis.Our responsibility is to give the solutions to EPM for face their problems. SMEs is the most important for Malaysian economic growth, so for that purpose we need make sure our SMEs had the excellent management in their financial and internal control. 2. Company Background Excel Poultry & Meat Sdn Bhd (EPM) was establish in 1998 as Small and medium sized enterprise (SME). Their Core business is chicken farming and supplying to various outlets in Malaysia such as hypermar kets and restaurants. Currently, they have more than 200 employees.EPM aso knowed as Top 5 chicken supplier in mid-tier producers in the country. 3. Definition of SMEs. Malaysia adopted a common definition of SMEs to facilitate identification of SMEs in the various sectors and subsectors. This has facilitated the Government to formulate effective development policies, support programmers’ as well as provision of technical and financial assistance. An enterprise is considered an SME in each of the respective sectors based on the Annual Sales Turnover or Number of Full- Time Employees.SMEs were divided into two categories. First category is manufacturing, manufacturing-related services, and agro-based industries. Small and medium enterprises in this industries have full-time employees not exceeding 150 OR with annual sales turnover not exceeding RM 25 million. Second category is services, primary agriculture, and information & communication technology (ICT) sectors. Small and m edium enterprise in this sectors have full-time employees not exceeding 50 OR with annual sales turnover not exceeding RM 5 million (SMEs. Corp, 2012).Table 1: Definition of SMEs |Type/ Size |Micro-enterprises |Small enterprise |Medium enterprise | |Manufacturing, |Sale turnover of less than RM |Sales turnover between RM 250,000 and|Sales turnover between RM 10 million | |Manufacturing- |250,000 OR full time employees |less than RM 10 Million OR full time |and RM 25 million OR full time | |Related Services and |less than 5 |employees between 5 and 50 |employees between 51 and 150. |Agro-based industries | | | | |Services, Primary |Sales turnover of less than RM |Sales turnover between RM 200,000 and|Sales turnover between RM 1 million and| |Agriculture and |200,000 OR full time employees |less than RM 1 million OR full time |RM 5 million OR full time employees | |Information & Communication |less than 5 |employees between 5 and 19. |between 20 and 25. |Technology (ICT) | | | | (Sour ces: SME Corp. Malaysia) Table 1 above shows the summary of defining Malaysian SMEs. 2. 0 ISSUES AND PROBLEMS There are many problems that can be detected in Excel Poultry & Meat Sdn Bhd (EPM). The main issue is a lack of internal control. There is no segregation of duties among EPM staff. This situation can be seen when Munir, the former staff at the finance department, collects the payment from client but he does not disclosed the payment receipt to the account department.Next, the issue is conflict of interest. The situation can be seen on the company’s General Manager, Encik Selamat has close relationship with one of the executive directors of Cold Gold Sdn. Bhd. , Encik Azman. This relationship has enabled Cold Gold to extend its credit limit with authorization from Encik Selamat and not the Credit Controller (Ms. Choy). Encik Selamat also has personal interest in the deal with Cold Gold Sdn. Bhd. The deal was if Encik Selamat extended the credit limit of Cold Gold Sdn. Bhd. , he will personally benefit from the deal.Encik Selamat did not disclose this matter to the Board. Besides that, the issue is the increasing of production cost. Since 2008, the company has been facing the problem of increased chicken feed cost which has risen from RM54. 50 to RM88; the increase is more than 50%. The increase in feeding cost has ultimately increased the company’s production cost to about 56. 5% the increase of feeding cost has affected the whole industry. Thus, Federation of Livestock Farmers’ Associations of Malaysia (FLFAM) has called for higher chicken prices in order to protect producer’s earnings in the face of feed cost hike.However, members of the FLFAM had seen a drop in demand of the chicken. On top of that, the event of the feed cost hike discovered that the company has systematically low operating cash. In the situation, the company resorted to borrow short-term loans from the bank in order to meet operating obligations. This in turn increased its financial obligations in terms of interest payments plus principal. Then, there is also issue on the shortage of chicken supply in market. Since the feed cost hike, the company has cut down the production of chicken in market.While at the same time, the demand of chicken from hypermarket, flea market and individual become high. The ceiling price that control by government also contributed to this problem. Another problem discovered is that in EPM’s books, a retailer, Mr. Siva’s account had outstanding balance. This was contrast with the books of Mr. Siva, where he claimed to have paid all outstanding balance and the cash payments had been made to Encik Munir. This can show that the company has lack of management on account receivables.Last but not least, Encik Selamat has influence in the company make the small and medium enterprise look alike a sole proprietor to him. Every decision making by Encik Selamat is totally agree by the other staff. The le adership style of Encik Selamat also need to consideration in the company operation. FINANCIAL RATIO ANALYSIS | |2006 |2007 |2008 | |Current ratio |0. 85 |0. 59 |0. 4 | |Net profit margin |4. 02% |(0. 35)% |(1. 05)% | |Return on asset |14% |(1. 07)% |(2. 76)% | GRAPH [pic] [pic] Based on the graph above, the company faced a decreased in net profit within three years of its operation in year 2006 to 2008. The decrease of net profit is mainly because of the feeding cost hike and also undiscovered irregularities in the accounts.The company also faced a decreased in return on asset within three years of its operation in year 2006 to 2008. The decreased of asset is probably because of the bottom line of the company is also decreased due to the feeding cost hike. 3. 0 SOLUTIONS AND RECOMMENDATIONS Internal control system Internal control is main problem for this company. It plays an important role in preventing and detecting fraud of the organizations. For example this company has no segr egation of duties that important for the company to observe and see the flow of the company functions such as En.Munir (finance department) collects the payment from client and does not disclosure the receipt to accounting department. When these functions not be divided, a detailed supervisory review of related activities is required as a compensating control activity. Segregation of duties is a deterrent to fraud because it requires collusion with another person to perpetrate a fraudulent. So the company must have segregation of duties to reduce the critical problem of internal control. Such as, the approval function, the accounting or conciliating function, and the asset custody function should be separated among employees.Excel Poultry& Meat Sdn Bhd (EPM) is one of the SME’s company and need to follow all the rules and regulation internal control for SME’s. Encik Selamat as a general manager need to emphasize the nature and importance of the internal control, organi ze and lead all staff to set up a whole, appropriate internal control system to make middle managers and ordinary employees see the importance of the internal control to enterprise develop and job descriptions respectively. At the same time, managers should teach others a good example for all staff and establish a scientific evaluation system to supervise the implementation of the internal control.Besides that, SME’s internal control also need the company to have internal environment that refers to the basis of the internal control and when internal environment improve it can reduce the establishment of the inherent limitations of internal controls effectively, and improve the efficiency of internal control. According to the relevant laws and regulations, SMEs should establish a reasonable internal structure and give full play to the strength of the collective power to avoid excessive concentration of rights. Furthermore, the company also need to monitoring and reviewing the employees.It is the one of the internal control system that reviewed by management. By performing a periodic assessment, management assures that internal control activities have not become obsolete or lost due to turnover or other factors. They should also be enhanced to remain sufficient for the current state of risks. The availability of information and a clear and evident plan for communicating responsibilities and expectations is paramount to a good internal control system. At last, the company must control the environment to be a good internal control.A sound control environment is created by management through communication, attitude and example. This includes a focus on integrity, a commitment to investigating discrepancies, diligence in designing systems and assigning responsibilities. When the company follows all the framework of good internal control, the company can become better and can be successful in the future later. Management information system This company also la ck of focus on the important considerations for proper running of business operations. It is because the general manager cannot proper running the business operations.The company must have a mission and vision to be successful in the future. If company does not use the mission and vision, the company cannot run properly and become chaotic. So the solution is to use management information system that designed to help the organization accomplish specific goals or objective. Management information system  (MIS) provides information to the organizations to manage themselves efficiently and effectively. Besides that, management information system are typically computer systems used for managing three components that are technology, people individuals, groups or organizations) and data (information for decision making). Furthermore, the management information system uses to analyze the operational activities in the company to become more effective and efficient. Lastly, when the Excel P oultry & Meat Sdn. Bhd uses the management information system, it can be better and more efficient to the company to manage and running their business properly and can achieve goal, mission and the vision successfully. Negotiate with suppliersTo solve the higher costs of chicken feeds in Excel Poultry & Meat Sdn Bhd, the company may try to negotiate with their suppliers in considering the price reductions or offering some cheaper alternatives. If the suppliers are unable to do so, the company has to explore the other suppliers who are able to provide a reasonable price. By continuously watching the sources from a few of suppliers, it may be effective way to keep the costs lower due to competition. Moreover, some government agencies and private sectors could play an important role in assisting SMEs to solve the problems which they are facing.For example, the company may obtain some advisory services and consultancy from the Malaysian Agricultural Research and Development Institute (M ARDI) in order to get some ideas on the chicken feeds problem. They may ask for the new alternatives to replace the old chicken feeds which are higher in costs. The SMEs like Excel Poultry & Meat Sdn Bhd also may apply the financial tools to help them in cost management such as breakeven point, budgeting and cost analysis. For example, if the company uses budgeting, it will able to prepare a forecast of revenues and expenses, so that it may perform better in the financial aspect.It also enables to find out the cost constraints on its operation. The company must gain the raw materials at the possible lowest price and use them as effectively as possible while maintaining the quality of output. Marketing mix Besides that, Excel Poultry & Meat Sdn Bhd also faces the pricing problem. When a company is in a highly competitive industry, it must be able to provide high quality products at low cost. If they do not, they may be perished. In order to compete with other companies in the similar industry, the marketing mix is always crucial which it encompasses price, product, promotion and place.The SMEs like Excel Poultry & Meat Sdn Bhd needs to improve their marketing strategy on promoting their products in terms of branding, packaging and promotion to increase their revenue. With the greater turnover, the company may get the fund to improve the growth of their business. Furthermore, it may consult the SIRIM Berhad and it may help them in standardization and certification of their products according to their point of views. With the government support, it may satisfy the needs of consumers on the quality of their products.If the products have been recognized by the government, the consumers will be more reliable on them and the price may be marked up to overcome the problem of increase in cost of chicken feeds. The company also enables to explore the other potential markets in the foreign countries. As the demand in local country may not be satisfied, the company may ch oose other foreign markets which they have higher demands on the chicken supplies. Code of ethics The solution for the conflict of interest between Encik Selamat and Encik Azman is establishes the five fundamental principles according to the code of ethics.Encik Selamat should follow the code of ethics of the five fundamental principles such as integrity, objectivity, competence and due care, confidentiality and professional behavior. Some of the fundamental principles can be applied by Encik Selamat as the guidance to comply with the ethical behavior. For example, Encik Selamat should apply the integrity principle in which Encik Selamat should be honest in all professional and business relationship between his and the customers. In this case, Encik Selamat should be honest in the business although Encik Azman is his best friend.Besides that, Encik Selamat should comply with the principle of objectivity in which Encik Selamat should not allow conflict of interest to override profess ional or business judgments. In terms of professional competence and due care, Encik Selamat should maintain professionalism which cannot allow customers supplied without concerning the outstanding balances. Last but not least, Encik Selamat should apply the professional behavior which should comply with the relevant laws and regulations. Effective cash collections processThe solution for the poor collection of debtors’ outstanding leads to cash flow problems is designed an effective cash collection process which shown as below. [pic] Excel Poultry & Meat Sdn. Bhd. (EPM) should design the effective cash collection process to avoid the cash collection problems. The effective cash collection process is when the customers paid the payments to the company, the payment should passed to the accounting departments to verify the payments and the accounting department will send the cash receipts back to the customers.Besides that, the accounting departments in the company will put the deposits in the Bank after received the payments from the customers. Then, the Bank will send the statement of deposit back to the accounting department of the company. In this case, the weakness in the cash collection problems leads to the cash flow problems. For example, the net profit of the company is decreased from year 2006 to 2008. This means the company is facing the cash flow problems which can show by the financial performance of the company which is getting worst compare with previous year.SWOT Matrix |Strengths |Weakness | |One of the top chicken suppliers |Poor in internal control | |Has qualified accountant (En. Kassim) |Financial problems | |Good in development of marketing plan |Lack of leadership | | Lack of control in making decision | | |Imbalance of cash flow | |Opportunities |Threats | |Government support |Potential chicken disease | |Strong chicken consumption in domestic market |Government policies (ceiling price) | | |Increase in cost of raw materials | 4. 0 CONCLUSION As a conclusion, those have several main problems that cause the financial problem in EPM. Those problems are arise because lack of control in management and production within the company.In the business, those who have relationships between several factors will affect the financial performances. Economics, production and management are the factors that cause the financial crisis in EPM. The relationships are show bellow: 1. 2. EPM need to make sure their internal control is in the good position to make sure their cash flow can be controlled to run the business. The integrated systematic management on financial, internal control and production will give the EPM a better financial position in the future. ———————– Increase of Production cost Decrease of demand Decrease of sales Decrease of company profit Lack of internal control Increase the possibility fraud Bad financial performances

Program Design Essay

Your final project will be to analyze, design, and document a simple program that utilizes a good design process and incorporates sequential, selection and repetitive programming statements as well as at least one function call and the use of at least one array. The specific problem you need to solve for the final project is: Design a program that will allow a user to Input a list of your family members along with their age and state where they reside. Determine and print the average age of your family and print the names of anyone who live in Texas. 1. Problem definition: Design a program that will allow a user to Input a list of your family members along with their age and state where they reside. Determine and print the average age of your family and print the names of anyone who live in Texas. Note: Your pseudcode, flow-chart and test cases will be submitted next week. 1 a) Write the problem statements as of what is needed to solve this problem. Ans  1a)First, I must create a program that will allow the user to input a list of their family members that will include their age and state of residence. The program will also compute and print out the average age of the family as well as print out the names of every family member that resides in the state of Texas. 1 b) Write your analysis of the problem and the design approaches that you will take to solve this problem. Ans 1b)  To begin with, I must first identify the input information. From the problem definition, I gathered that I will have 3 types of input data and they are: Family Members Names, Age, and State of Residence. The output data will consist of the average age of all the members of the family. Also I need an output printout of each family member that reside in Texas. Therefore, in my program I must be able to allow the user to input the information needed to calculate the average age of the family. To compute the output, I need  to create a formula that will give us the correct output information. The following formula can be used to achieve the desired output: Average Age of Family equals the total of family members ages divided by the number of family members Family that lives in Texas = Show the names of all family members IF they live in Texas To begin my design, I need to establish the variables that will control both our input information and output data. For my input data, I will use Name to identify the family members name. Name will be set as String Array data. I will use StateRes to identify the state of residence for each family member. StateRes will also be set as String Array type data. I will use AgeOfMem to recognize the family members age and it will be set as an Integer Array data type. To get all of this information in a table format, I will have to create an array in order to display the inputs and outputs properly. My output variables, they will be AvegAgeFam to identify the Average age of the Family. This data will be set as Float due to the fact that an average number could quite possibly be a decimal value. So to represent the output of showing all family that live in Texas, I will use ResOfTexas as a String data type. Now to answer meet the requirements of this assignment, I must create a function. Iâ⠂¬â„¢m going to create a function that will output the Average age of the Family. I’m going to utilize the Count function so we can also total and display how many family members live in Texas. Included will be the names of the function. The following formula will represent our Count function: Function AveAge (Age, Total, Count) As Float Set AveAge = Total / Count We must include loops in this program. The loops are going to be used to prompt the user to enter the information until the user is done. The Count function will be used to help calculate the Average Family Age. There will also be an IF element added to help the program figure out the family members that live in Texas. 1 c) Write the assumptions and limitations and how they will be handled in your project. Ans 1c)  In my project, there are numerous assumptions and limitations that are being handled in the pseudo code. First of all, this program is only designed to calculate the average age of all the family members that the user will input. There is no other calculation that the program has been designed to do. Secondly, the program does not give the user any option or chance to return to inputting more family members if they forgot to do so at the beginning. This program was not designed to have a set limit to how many inputs the user could enter. This list could keep going on and on. This program is created to calculate and display both the Average age of family Members and the residents who live in Texas. If the user wanted to display just one of the results, the user would have to do the whole program just to get one of the results. This is being handled by the pseudo code only being able to handle the calculations that are set. The user does not have the ability to let the progr am know how many family members will be entered before the user begins. To handle that, the Count function is being used in the psuedocode to obtain the correct output. 1 d) Provide an alternative analysis and design approach showing a different way to solve the same problem definition of family member in Texas. As you have learned, a single problem can be solved in more than one way by using different programming construct, by choosing different logics etc. Tell us a different way of solving the same problem. Ans 1d)   Now I must come up with an alternate design. I will have to make sure that my even though my design will change, the output of the original problem must remain the same. I will also have to keep the same user inputs as well. Taking a different approach in my pseudocode will make these changes possible. So for my 2nd analysis, the user inputs will remain the same from the original problem. The Family members Age, State, and Name will still be  used. However, this time we will build modules to be able to call up data when needed. We will have to call out subprograms in order to obtain the results we desire.. To begin with, we need to start with a Main module. This module is where the entire program is operated out of. It’s also where the user input is entered in. The main module is the head of all of the modules that will be discussed next. I will also create call modules under the main module that will be set up to calculate the average age of the family members and to print out the names of those living in Texas. Next I will create the second module which is the Call Module. This module will hold the calculations to compute the average age of all the family members that the user enters. Finally, I will need to build a results module. In this module, the user-entered family names will be used as input data. On the other hand, the output will only be those names of the family who live in Texas. This process will be conducted when we put an a IF statement within the module. Now I will construct my new design. So, just like the design before, I need to declare my variables. The variables will and should be the same due to the fact that the desired output has not changed. Therefore my declared variables will consist of the following: Declare Name As String Array, Declare StateRes As StringArray, Declare AgeOfMem As Integer Array, Declare AveAgeFam As Float, Declare ResOfTexas As String, and Declare Count As Integer. Calculations Module In this module, will use the formula that was used earlier in the first design. It is this formula that will compute the average age of the family. The average age will be determined by the sum of all the family members’ ages divided by the number of family member. Therefore if Count was equal to 2 and AgeOfMem [0] was equal to 16, and Age [1] = 20. So the AveAgeFam was equal to AgeOfMem[0] + Age[1] divided by Count This would be a total of 16 + 20 / 2 = 18. Finally, I would need to come up with a way for the names of members who live in Texas to be printed out. The psuedocode would use the StateRes array  data type to search for the user input of â€Å"Texas†. Then, it would display the names associated with that particular element. So if State[1] was equal to Texas, then any name such as: Name[1]=James inside the name array would be printed. Therefore, the output would look like this: â€Å"James†. This modular design would be an alternate way to complete the same results and output as originally described in the first example. The major pieces of this design consists of the arrays, modules, functions, and the loops. This will provide us with the outputs that are required from the initial questions asked.

the patriot essays

the patriot essays The Patriot, directed by Roland Emmerich has to be one of the most patriotic films I have ever seen. This film focuses on merit, and how people of all backgrounds worked together for one cause: freedom. The movie for the most part is accurate, even though most commentators have a different standpoint. Many of us are aware of the revolution and other important historical events. But, what we have to put into perspective is they the way all of these historical events have been perceived. The movie's protagonist is Mel Gibson playing the role of Benjamin Martin. Benjamin Martin is a South Carolina planter who is still haunted by his notoriously brutal past as a soldier in the French and Indian War. When the American Revolution comes, he chooses not to fight for the Continental Army because he wants to protect his family. But when the British Colonel Tavington threatens their welfare and kills one of his sons, he chooses to enlist. Martin becomes the leader of a makeshift militia, which consists of peasants, slaves, a minister, and other irregulars. During the war Martin and his men discover that they will pay a steep personal price for their rebellion, but are still willing and will go in with it. Thanks to their courage and bravery since July of 1776 through the Declaration of Independence every American is granted rights that must be enforced. There were great war scenes, good emotional scenes, good directing, good music, good acting, funny parts, there were no slow or boring parts plus it was different than other war movies made recently (since Saving Private Ryan). What do I mean by that you wonder, well to understand that you have to acknowledge that this war was very different from World War II in it's whole setup. Here there were ideals involved in which men strongly believed and thought these beliefs were worth fighting for, so they enlisted in the army out of free will (almost all of them). In World Wa ...

Mole Fraction Definition - Chemistry Glossary

Mole Fraction Definition - Chemistry Glossary Mole fraction is  a unit of concentration, defined to be equal to the number of moles of a component divided by the total number of moles of a solution. Because it is a ratio, mole fraction is a unitless expression. The mole fraction of all components of a solution, when added together, will equal 1. Mole Fraction Example In a solution of 1 mol benzene, 2 mol carbon tetrachloride, and 7 mol acetone, the mole fraction of the acetone is 0.7. This is determined by adding up the number of moles of acetone in the solution and dividing the value by the total number of moles of components of the solution: Number of Moles of Acetone: 7 moles Total Number of Moles in Solution 1 moles (benzene) 2 moles (carbon tetrachloride) 7 moles (acetone)Total Number of Moles in Solutions 10 moles Mole Fraction of Acetone moles acetone / total moles solutionMole Fraction of Acetone 7/10Mole Fraction of Acetone 0.7 Similarly, the mole fraction of benzene would be 1/10 or 0.1 and the mole fraction of carbon tetrachloride would be 2/10 or 0.2.

The writer can choose the topic to fit into the paper Essay

The writer can choose the topic to fit into the paper - Essay Example BMSs were considered amongst the initial multi-user server systems to be built, and thus they provided an excellent support for the new developments in the form of latest systems design methods for consistency and scalability which are widely used in a number of other areas. Though, up till now a large number of researches have been carried out to propose new algorithms as well as determine the efficiency of existing algorithms for databases. However, not many researchers have taken into consideration the design and architecture of databases. The research has shown that the modern database structure is based on three level architecture (Hellerstein, Stonebraker and Hamilton; Hoffer, Prescott and McFadden 3). This paper presents an analysis of three level architecture in the context of database management systems. The basic purpose of this research is to discuss the basic scenario of three level architecture and how it forms the basis of database management systems. Database management systems are believed to be mission-critical and complex software applications and tools. At the present, modern DBMSs exemplify decades of educational and industrial research as well as influential business software development. In view of the fact that database systems were amongst the initial well developed web based server applications, hence they are considered a significant part of most of the design solutions on both sides of not simply data administration, however as well systems, networked services and operating systems. Additionally, the initial database management systems are considered amongst most powerful software applications and tools in the history of computer science, that’s why the ideas and theories invented for DBMSs are extensively copied and followed in other disciplines of computer science (Hellerstein, Stonebraker and Hamilton; Hoffer, Prescott and McFadden). In addition, for a number of reasons, the concepts regarding DBMS’s architecture and design are

TAEDEL401A - Training and Assessement Essay Example | Topics and Well Written Essays - 1250 words

TAEDEL401A - Training and Assessement - Essay Example Negative attitude to training is one of the psychological barriers. It could be overcome through proper guidance given to the learner. Learning structures that are supportive to the learner would also help to change the attitude of learners towards training. Apart from this, dissemination of information, and methods of delivery would also make the training be entertaining thus changing the negative attitude of learners towards training. Financial constraints as a situational constraint could be overcome by the organization providing learners with loans or grants that would enable them to purchase the training. Additionally, the organization could also take up the cost of training thus allowing employees to access the training without any difficulty. Lack of organization support is another constraint to learning. Development of a proper opportunity of learning would help the organization to change its perception towards training thus supporting the employees. In this case, the organiz ation would be given facts concerning the importance of the training towards the success of the organization. Availability of qualified trainers is another constraint to learning. Without trainers, no learning would take place. In order to overcome this barrier, qualified trainers would be hired for the training program. Increasing the salaries of trainers would help in attracting experienced and qualified trainers into the training program. Training venues need to be adapted to allow the learners with exceptional needs to access the training. All training venues should be adapted so that they would satisfy the exceptional needs of the learners. Elevators and escalators should be fitted into storey venues in order to enhance quick movement of learners from one floor to another. Resources, learning materials, and assessment tools that are needed for the training should be identified prior to the training. Early