Head On and Tylenol Annotated Bibliography Example | Topics and Well Written Essays - 500 words

Head On and Tylenol - Annotated Bibliography Example 2011. The book provides a one-kind-consumer guide that provides solutions to over 500 over-the-counter medications. It provides symptoms for common problems followed by over-the-counter prescriptions to alleviate the conditions. 3. Maryanne, H., & AARP (2006). The AARP guide to pills: Essential information on more than 1200 prescription and nonprescription medicines, available through Medical Databases Online, General Databases, accessed 20th Oct. 2011. The book addresses the problems of adults over the age of 50 years. The book also simplifies the effort to find information about certain drugs by presenting generic drugs in a logical A-to Z organization. It also provides a close reference to related brand new drugs. This information has been vetted by a board of con tent specialists from the finest institutions in United States. 4. King, L., & Mary, C. (2009). Pharmacology for Women’s Health, available through Medical Databases Online, Nursing Databases, accessed 19th Oct. 2011. The article includes an insight into the basic pharmacodynamics principles that allows health professionals to understand and know hoe to prescribe drugs. It includes chapters that describe pharmacology of various drugs that are used in wide variety of illnesses. The arctle provides fundamentals of nursing, Introduction to Nursing and Critical Thinking. It contains concrete examples which allow studentds to understand and apply the five steps of nursing process in the expanding world of healthcare. The book provides a user friendly step by step work-book like approach to the five steps of nursing process. It also offers good solutions to the most difficult part of nursing, diagnosis. It also contains exercises that allow the reader to practice what he has learnt. The book focuses on the choices which have to be made while designing a drug for newly

Cng Crisis in Pakistan Essay Example for Free

Cng Crisis in Pakistan Essay Date: 18. 05. 2013 CHEMISTRY PAPER – II Max. Marks: 17 9:30 a. m. to 9:50 a. m. (Science Pre-Engineering Pre-Medical Groups) Time: 20 minutes SECTION ‘A’ (MULTIPLE CHOICE QUESTIONS) – (M. C. Qs. ) NOTE: i) This section consists of 17 part questions and all are to be answered. Each question carries one mark. ii) Do not copy down the part questions in your answerbook. Write only the answer in full against the proper number of the question and its part. ii) The code number of your question paper is to be written in bold letters in the beginning of the answerscript. 1. Select the most appropriate answer for each from the given options: i) The atomic number of an element belonging to group VA and 3rd period is: * 7 * 13 * 15 * 23 ii) Elements of group IB are called: * Normal elements * Rare Earth metals * Coinage metals * Alkali metals iii) Hydride ion and Helium atom have the same: * number of protons * number of electrons * number of neutrons * valency iv) The number of neutrons in Protium is: * zero * 1 * 2 * 3 ) The element having the symbol ‘Ga’ belongs to this family: * Carbon * Nitrogen * Boron * Beryllium vi) On burning in excess of Oxygen, Sodium forms its: * superoxide * peroxide * monoxide * dioxide vii) A mixture of Aluminium nitrate and Aluminium powder is called: * Duralumin * Ammonal * Carnallite * Alum viii) Ca2B6O11. 5H2O is the chemical formula of: * Cryolite * Colemanite * Bauxite * Borax ix) The formula of Hypochlorous acid is: * HOCl * HClO2 * HClO3 * HClO4 x) The metal ion having the highest number of unpaired electrons is: * Mn? 2 * Fe? 2 * Co? 2 * Ni? 2 xi) The chemical name of laughing gas is: Nitric oxide * Nitrous oxide * Nitrogen trioxide * Nitrogen pentoxide xii) This has the minimum hydration energy: * Na+ * K + * Rb+ * Cs+ xiii) Cycloalkanes have the general formula: * C Hn n2 2? * C Hn n2 * C Hn n2 2? * C Hn n2 4? xiv) Glycogen is a: * Monosaccharide * Oligosaccharide * Polysaccharide * Disaccharide xv) This gas was used in the First World war: * Phosgene gas * Mustard gas * Coal gas * Ammonia gas xvi) The hybridization in the Carbon atom of Carbonyl group is: * sp * sp2 * sp 3 * d sp 2 3 xvii) All noble gases fulfill the Octet rule except: * Kr * Ne * He * Ar

Essay --

When thinking of two songs to compare, the first thought in my mind was the artist Tom Petty. I’ve grown up listening to all of his music because of the love my parents have for him. The two songs that I will be comparing in this paper is the original Free Fallin by Tom Petty and the cover that John Mayer. The reasoning behind this is because both songs were made during different musical periods and John Mayer was able to change the song to make it in to his own, but was also able to keep it so similar that it also compliments Tom Petty’s version. First comes first, the introduction to both songs are different in many ways. John Mayer uses an acoustic guitar while finger picking his chords. By doing this, the listener is able to hear every note that is being played. Tom Petty on the other hand strums his chords, which causes the tempo to seem faster. He plays his version moderately loud giving it the mezzo forte feel while John Mayer’s is mezzo piano. After the instrumental at the beginning of both songs, Tom Petty transitions towards the drums while the guitar is still being play...

Current & Non Current Assets

INVENTORY – PERIODIC INVENTORY SYSTEM In a Periodic Inventory System, no effort is made to keep up – to – date records of either the inventory or the cost of goods sold. Instead, these amounts are determined only periodically __ usually at the end of each year. It is used by very small businesses having manual accounting systems. Questions 1 – 3 (Meigns & Meigns), Question 4 (Fess & Warren) Question 1:- Mach IV Audio uses periodic inventory system. One of the store’s most popular products is a minidisc car stereo system. The inventory quantities, purchases, and sales of this product for the most recent year are as follows: Number of units| Cost per unit| Total Cost| Inventory – Jan 01| 10| Rs. 299| Rs. 2990| Purchases – May 12| 15| 306| 4590| Purchases – July 09| 20| 308| 6160| Purchases – Oct 04| 8| 315| 2520| Purchases – Dec – 18| 19| 320| 6080| Goods available for sale| 72| | Rs. 22340| Units sold during the year| 51| | | Inventory| 21| | | Instructions: Compute the cost of December 31 inventory and the cost of goods sold for the above mentioned product under each of the following cost flow assumptions: a.First-in, first-out b. Last-in, first-out c. Average cost (round to the nearest rupee, except unit cost) Question 2: – Same three inventory valuation methods under periodic inventory system | Number of units| Cost per unit| Total Cost| Inventory – Jan 01| 9| Rs. 3. 00| Rs. 27. 00| Purchases 1| 12| 3. 50| 42. 00| Purchases 2| 30| 3. 80| 114. 00| Purchases 3| 40| 4. 00| 160. 00| Purchases 4| 19| 5. 00| 95. 00| Goods available for sale| 110| | Rs. 438. 00| Units sold during the year| | | | Inventory – Dec 31| 20| | |Question 3: – Same three inventory valuation methods under periodic inventory system | Number of units| Cost per unit| Total Cost| Beginning Inventory | 10| Rs. 80| Rs. 800| First Purchases (Mar. 1)| 5| 90| 450| Second Purchases (July 1) | 5| 10 0| 500| Third Purchases (Oct. 1) | 5| 120| 600| Fourth Purchases (Dec. 1) | 5| 130| 650| Goods available for sale| 30| | Rs. 3,000| Units in ending inventory| 12| | | Units sold| 18| | | Question 4: – Stewart Co. ’s beginning inventory and purchases during the fiscal year ended March 31, 2012, were as follows: | | Units| Unit Cost Rs. Total Cost Rs. | April 01, 2011| Inventory| 1,000| 50. 00| 50,000| April 10, 2011| Purchases| 1,200| 52. 50| 63,000| May 30, 2011| Purchases| 800| 55. 00| 44,000| Aug 26, 2011| Purchases| 2,000| 56. 00| 112,000| Oct. 15, 2011| Purchases| 1,500| 57. 00| 85,500| Dec. 31, 2011| Purchases| 700| 58. 00| 40,600| Jan. 18, 2012| Purchases| 1,350| 60. 00| 81,000| March 21, 2012| Purchases| 450| 62. 00| 27,900| Total| | 9,000| | 504,000| Stewart Co. uses the periodic inventory system, and there are 3,200 units of inventory on March 31, 2012.Determine the cost of ending inventory using the three costing methods. Practice Question (Fees & Warren) Exe r. 10-3 Page 366| Exer. 10-4 Page 366| Prob. 10-3A Pg. 369| Prob. 10-3B Pg 374| INVENTORY – PERPETUAL INVENTORY SYSTEM In a Perpetual Inventory system, merchandising transactions are recorded immediately as they occur. The system draws its name from the fact that the accounting records are kept perpetually up – to – date. This system is very easy to use. It is cost effective, & thus widely used because of the growing use of computerized accounting.Question 1: – World Class Grocery Wholesalers performed the following transactions, all on credit, and all related to a particular chocolate bar. July 01 Beginning Inventory 23 units of Rs. 4 each. July 02 Purchased 57 units of Rs. 5 each. 12 Purchased 51 units of Rs. 8 each. 13 Sold 60 units for Rs. 12 each. 18 Sold 20 units for Rs. 12 each. 22 Purchased 26 units of Rs. 9 each. 26 Sold 18 packs for Rs. 15 each. Instructions for Questions 1, 2 & 3: – a) Prepare the Inventory Subsidiary Ledger and, b) Give the journal entries to record the Purchases, the Cost Goods Sold and the Sales assuming that the wholesalers uses . First-in, First-out Method (FIFO) 2. Last-in, First-out Method (LIFO) 3. Average Cost Method Question 2: – Sohail Books deals with school books. This question is related to Credit purchases and sales of Urdu Qaida for class 1. March 04 Purchased 100 copies for Rs. 12 each. 11 Sold 35 copies for Rs. 17. 18 Purchased 80 copies for Rs. 13 each. 19 Sold 40 copies for Rs. 19 each. 27 Sold 41 copies for Rs. 20 each. Question 3: – Noman Company Inventory & Sales Data Month Ended January 31, 2010 Date| Description| Units| Unit Cost Rs. | Date| Des| Units | Unit Cost Rs. Jan 01 12 15 18 | Beg. InventoryPurchasesSalesPurchases | 50 100 50 200 | 1. 00 1. 50 2. 00 | Jan 20 22 27 30| PurchasesSalesPurchasesSales| 100150 50 80| 2. 50 4. 00| Practice Question (Fees & Warren) Exer. 10-5 Page 366| Exer. 10. 6 Page 366| Prob. 10-4A Pg. 369| Prob. 10-4B Pg 374| Practice Qu estion (Meigs & Meigs – 13th Edition) Exer. 8. 2 Page 351| Prob. 8. 1 Page 356| Prob. 8. 2 Page 356| _____________________________ Perpetual Inventory SystemInventory Subsidiary Ledger ( ) Date| Purchased| Sold| Balance| | Units| UnitCost Rs. | TotalCostRs. | Units| Unit CostRs. | TotalCostRs. | Units| UnitCostRs. | TotalCostRs. | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | 6 (Photocopies) of this page, if you don’t want to make this format 6 times in your register SUMMARY OF THE JOURNAL ENTRIES MADE IN PERPETUAL AND PERIODIC INVENTORY SYSTEM Event| Perpetual Inv. System| Periodic Inv.System| Purchasing inventory| Inventory Accounts Payable (or Cash)To record the purchase of inventory| Purchases Accounts Payable (or Cash)To record the purchase of inventory| Sale of Inventory| Accounts Receivable (or Cash) SalesTo record the sale of inventoryCost of Goods Sold InventoryTo upd ate Cost of Goods sold and inventory accounts| Accounts Receivable (or Cash) SalesTo record the sale of inventory(In the periodic inventory system, no entry is made at the time of sales to update Cost of Goods sold and inventory accounts. | Settlement of A/Payable to suppliers| Accounts Payable CashTo record payment for inventory purchased on credit| Accounts Payable CashTo record payment for inventory purchased on credit| Collection from credit customers| Cash Accounts ReceivableTo record cash collection from credit customers. | Cash Accounts ReceivableTo record cash collection from credit customers. | Income Statement of a Service Business: – Revenue – Expenses = Net Income Income Statement of a Merchandising Business Delta TradersIncome Statement For the year ended December 31, 2011 Sales Rs. 6, 000 Less: Sales Returns 1, 000 Net Sales 5, 000 Less: Cost of Goods Sold 1, 150 Gross Profit 3, 850 Less: Operating Expenses Salaries Expense Rs. 00 Utility Expense 100 Depr eciation Expense – machine 50 650 Net Income 3, 200 HOW TO CALCULATE COST OF GOODS SOLD Inventory – Jan 01 ————————-Add: Purchases ———————— Carriage Inwards —————-Less: Purchases Returns —————- Purchases Discount —————- Net Purchases ———————Cost of goods available for sale ——–Less: Inventory – Dec 31Cost of Goods Sold| 55050| Rs. 00 (100)(50)| Rs. 10004501450(300)1150| Questions 1 & 2 The data of two questions is given below. Prepare a Trading Account for the year ended Dec 31 Sales| Rs. 10, 600| | Sales| Rs. 210, 420| Sales Returns| 1, 200| | Sales Returns| 4, 900| Inventory – Jan 01| 5, 000| | Inventory – Jan 01| 9, 410| Purchases| 3, 500| | Purchases| 108, 680| Ca rriage Inwards| 500| | Carriage Inwards| 840| Purchases Returns| 400| | Purchases Returns| 3, 020| Purchases Discount| 200| | Purchases Discount| 700|Inventory – Dec 31| 2, 500| | Inventory – Dec 31| 11, 290| FORMATS OF FINANCIAL STATEMENTS Delta Traders Income Statement For the year ended December 31, 2011 | Rs. | Rs. | Rs. | Sales | | 6, 000| | Less: Sales Returns | 700| | | Sales Discount| 300| 1, 000| | Net Sales | | | 5, 000| LESS : COST OF GOODS SOLD| | | | Inventory – Jan 01| | 1, 000| |Add: Purchases| 550| | | Carriage Inwards| 50| | | | 600| | | Less: Purchases Returns| (100)| | | Purchases Discount| (50)| | | Net Purchases| | 450| | Cost of goods available for sale| | 1, 450| | Less: Inventory – Dec 31| | (300)| 1, 150| Gross Profit| | | 3, 850| Less : Operating Expenses| | | | Salaries Expense| | 500| | Utilities Expense| | 100| | Depreciation Expense – machine| | 50| 650| Net Profit| | | 3, 200| | | | | | Delta Traders Statement of Fina ncial Position December 31, 2011AssetsCurrent Assets Cash ————————– Accounts Receivable ————- Repair Revenue Receivable ——- Inventory ————————- Supplies ————————- Prepaid Insurance —————- Total Current Assets ———–Plant Assets Land ——————————— Shop ——————————— Less: Accumulated Depreciation Machine ————————–Less: Accumulated Depreciation Total Plant Assets ————-TOTAL ASSETS ——————Liabilities & Owner’s EquityLiabilities A ccounts Payable —————- Unearned Repair Revenue ——- Total Liabilities —————Owner’s Equity Capital (Dec 31, 2011) ———— TOTAL LIABILITIES & OWNER’S EQUITY ——- | Rs. ——————————————————————————————————– ————— 5,000 2,700 3,000 1,400———————————————————————————————————| Rs. 3,700 1,000 800 300 500 1,300————- 1 0,000 2,300 1,600————————–3,2004,440 ————————————| Rs. 7, 60013,90021,500 7,640 13,860 21,500| Question 1:- The following trial balance was extracted from the books of F. Bell on December 31, 2011. Draw up his Income Statement for the year ended December 31, 2011, and a Balance Sheet as at that date Debit Rs. | Credit Rs. | Sales| | 210, 420| Purchases| 108, 680| | Inventory: Jan 1, 2011| 9, 410| | Carriage Outwards| 1, 115| | Carriage Inwards| 840| | Return Inwards| 4, 900| | Return Outwards| | 3, 720| Salaries & Wages Expense| 41, 800| | Fuel Expense| 912| | Rent Expense| 6, 800| | General Expenses| 318| | Motor Vehicle| 14, 400| | Allowance for Depreciation – motor vehicle| | 520| Fixtures & Fittings| 912| | Accounts Receivable| 23, 200| | Accounts Payable| | 13, 580| Cash| 24, 780| | Drawings| 9, 000| | Capital| | 18, 827| | 24 7, 067| 247, 067| Inventory at December 31, 2011 was Rs. 11, 290 NON – CURRENT ASSETS 1. TANGIBLE ASSETSPlant assets / Property, Plant & Equipment / Fixed Assets / Non Current Assets FIRST STAGE: – AQUISATION OF PLANT ASSETS Question 1: – Wilmet College recently purchased new computing equipment for its library. The following information refers to the purchase and installation of this equipment: 1. The list price of the equipment was $275, 000; however, Wilmet College qualified for an education discount of 25, 000. 2. Wilmet paid sales tax of $15, 000 at the date of purchase. 3. Freight charges for delivery of the equipment totaled $1, 000. 4. Installation costs related to the equipment amounted to $5, 000. 5. During installation, one of the computer terminals was accidentally damaged by a library employee. It cost the college $300 to repair this damage. 6.As soon as the computers were installed, the college paid $4, 000 to print admission brochures, featuring t he library’s new, state-of-the-art computing facilities. Instructions: – a. Compute the total cost debited to the college’s Computing Equipment account. b. Prepare a journal entry at the end of the current year to record depreciation on the computing equipment. Wilmet College will depreciate this equipment by the straight line method (half-year convention) over an estimated useful life of 5 years. Assume a zero residual value. (Meigs & Meigs – Problem 9. 1 / Page 402 For Practice: – Fees & Warren – Exercise 11-1 / Page 404 SECOND STAGE: – DEPRECIATION OF PLANT ASSETSQuestion 2: – On January 2, 2005, Jansing Corporation acquired a new machine with an estimated useful life of 5 years. The cost of the machine was $40, 000 with an estimated residual value of $5, 000. The depreciation rate per year is 40 %. a. Prepare a complete depreciation table under the two depreciation methods listed below. Assume that a full year of depreciati on was taken in 2005. 1. Straight-line 2. Declining balance method (Depreciation Rate per year is 40 %) (Meigs & Meigs – Exercise 9. 4 / Page 400) Question 3: – On August 3, 2000, Srini Construction purchased special-purpose equipment at a cost of $1, 000,000.The useful life of the equipment was estimated to be 4 years, with a residual value of $50, 000. The depreciation rate is 50 % per year & half year convention is to be used. a. Compute the depreciation expense to be recognized each calendar year for financial reporting purpose under the straight-line depreciation method. b. Compute the depreciation expense to be recognized each calendar year for financial reporting purpose under the declining balance method with the per year depreciation rate of 50 % (Meigs & Meigs – Exercise 9. 3 / Page 400) For Practice: – Fees & Warren – Exercises 11-5, 11-6 & 11-7 / Page 405 Meigs & Meigs – Problems 9. 2 & 9. 3THIRD STAGE: – DISPOSAL OF PLANT ASSETS Question 4: – During the current year, Ramirez Developers disposed of plant assets in the following transactions: Feb 10Office equipment costing Rs. 26, 000 was given to a scrap dealer at no charge. At the date of disposal, accumulated depreciation on the equipment amounted to Rs. 25, 800. Apr 01Ramirez sold land and a building to Claypool Associates for Rs. 900, 000, receiving Rs. 100, 000 cash and a five year, 9 percent note receivable for the remaining balance. Ramirez records showed the following records: Land Rs. 50, 000; Building, Rs. 550, 000; accumulated depreciation: Building (at the date of disposal), Rs. 250, 000.Aug 15 Ramirez traded-in an old truck with a new one. The old truck had costRs. 26, 000, and its accumulated depreciation amounted to Rs. 18, 000. The list price of the new truck was Rs. 39, 000, but Ramirez received a Rs. 10, 000trade-in allowance for the old truck and paid Rs. 29, 000 in cash. Ramirez includes trucks in its Vehicle account. Oct 0 1Ramirez traded in its old computer system as part of the purchase of a new system. The old system had cost Rs. 15, 000, and its accumulated depreciation amounted to Rs. 11, 000. The new computer’s list price was Rs. 8, 000. Ramirez accepted a trade-in allowance of Rs. 500 for the old computer system, paying Rs. , 500 down in cash, and issuing a 1-year, 8 percent note payable for the Rs. 6, 000 balance owed. Instructions: – Prepare journal entries to record each of the disposal transactions. (Meigs & Meigs – Problem 9. 4 / Pg 404) For Practice: – Fees & Warren – Ex. 11-12 & Ex. 11-13 Question 5: – On January 5, 2005, a machine was bought by J & P Traders at a list price of Rs. 43,000. The cost of its carriage in was Rs. 800, installation and testing charges were Rs. 4,200 Its estimated useful life is 4 years and its estimated residual value is Rs. 2, 000. Instructions: a. Calculate the cost price of the machine and give a proper journal entr y of the acquisition of the tangible asset. b.Calculate the per year depreciation expense using the straight line method. c. Prepare the depreciation schedule for all the four years. d. Give the adjusting entries to record depreciation for the last useful year. e. After its useful life, the machine was traded-in for a new machine. The new machine’s list price was Rs. 58, 000. J & P Traders accepted a trade-in allowance of Rs. 3, 000 for the old machine, paying Rs. 9, 000 down in cash, and issuing a 1-year, 8 percent note payable for the Rs. 46, 000 balance owed. 2. INTANGIBLE ASSETS Similarities between Tangible and Intangible assets 1. Plant Assets 2. Long Lived 3. Recorded at cost 4. Cost is expensed over useful life in a systematic manner.For Intangible assets, Straight line method over 40 years is followed. 5. At disposal, the book value is eliminated, gain / loss is recorded. Differences S. No| TANGIBLE ASSETS| INTANGIBLE ASSETS| 1. | Has physical existence| Has no physi cal existence| 2. | Term â€Å"Depreciation† is used. | Term â€Å"Amortization† is used. | 3. | Cost Price = list price + all other necessary expenses. | Cost Price = Purchase Price only| 4. | Depreciation period depends upon the estimated useful life. | Amortization period cannot be longer than 40 years. | 5. | Depreciation Expense-equip Accumulated Depreciation-Equip| Amortization Expense Patent|Intangible Assets are rights and privileges that result from the ownership of long lived assets that don’t possess physical substance. 1. GOODWILL * Largest Intangible asset on company’s balance sheet under the head of Intangible assets. * Recorded when transaction involves purchase of entire business. Here goodwill is the excess of cost over fair market value of net assets. (assets less liabilities) acquired. * Value of all favorable attributes that relates to a business. Includes 1. Exceptional management 2. Desirable location 3. Good customers relations 4. S killed employees 5. High quality products 6. Manufacturing efficiency 7. Weak Competition 2. PATENTS A right by the government to manufacture, use and sale of a product. * To encourage invention of a new product. * When patent is purchased from the inventor, purchase price is debited by the account title of Patents. * Are granted for 17 years (legal life). * Obsolesce may cause patent to be economically ineffective. 3. TRADE MARK / TRADE NAME * Name, symbol or distinctive design that identifies a business and a product. * Permanent exclusive right to use a trademark, brand name, commercial symbol. Is obtained by registering it with the government. * For a purchased trademark, cost is substantial and amortized over 40 years. * Is renewable. 4. FRANCHISE It is the right granted by the company to conduct a certain type of business in a specific geographical area. * Cost is quite substantial * Small cost – Amortized over a short period of 5 years. * Material cost – 40 year s. Amortization should be based on the life of the franchise. 5. COPYRIGHTS * Exclusive rights granted by the government to protect the production and sale of literary or artistic material for the life of the creator plus 50 years. NATURAL RESOURCES Examples: – Oil & Gas Reserves, gold, copper, coal mines, timber (forests), etc. As long as this asset is present in its natural environment, it is regarded as Property, Plant & Equipment.Once it is removed from its natural environment, it becomes inventory, i. e. a current asset. Question 1: – Rainbow Minerals paid Rs. 45, 000, 000 (Rs. 45 million) to acquire the Super Coal Mine, which is believed to contain 10 million tons of coal. The residual value of the mine after all of the coal is removed is estimated to be Rs. 5 million. Working: – Cost – Estimated Residual Value = Depletion Expense per ton Estimated Production In tons 45 million – 5 million = Rs. 4 Depletion Expense per ton 10 million Suppose in the first year, 2 million tons of coal was mined, the entry to record depletion would be 2010Debit (Rs) Credit (Rs) Dec 31 Inventory 8, 000, 000 Accumulated Depletion: Super Coal Mine 8, 000, 000 To record depletion of the Super Coal Mine for the year. (2, 000, 000 tons mined @ Rs. 4 per ton) Balance Sheet (extract) of Rainbow Mineral Property, Plant & Equipment Mining Properties: Super Coal Mine Rs. 45, 000, 000 Less: Accumulated Depletion 8, 000, 000 Rs. 37, 000, 000 (Meigs & Meigs, Page 389) Out of 2 million tons, 75, 000 tons of coal was sold. Record the Cost of Goods Sold.Cost of Goods Sold 300, 000 Inventory 300, 000 To record the cost of goods sold Question 2: – Salter Mining Company purchased the Northern Tier Mine for Rs. 21 million cash. The mine was estimated to contain 2. 5 million tons of copper and to have a residual value of Rs. 1 million. During the first year of mining operations at the Northern Tier Mine, 50, 000 tons of copper were mined of which 40, 00 0 tons were sold. Instructions: – a. Compute depletion expense per ton. Prepare a journal entry to record depletion during the year. b. Show how the Northern Tier Mine, and its

Religious Health Care Essay

The engagement of spiritual dimension within the healthcare system has shaped the way through which patients recover and show more positive results within the health organizations. Over the past years, the goal of religion in medicine and spirituality encompass diverse medical practices like pastoral counseling, use of prayer and meditation in healing, evoking compassion and forgiveness and also health professional who work with them. Therefore, it is seen that Religious Health Care gives much emphasis on importance of bringing spirituality into the healing process. This paper identifies and discusses matters from the reaction that must be put into further consideration by the consultant team and the discussion made by governing board and the CEO. 2.0 Description of important element of the governing board’s agenda for areas of improvement in core functions Nurses, as the core professionals in Religious Health Care should have the following job skills and carry out the following duties as it was discussed by the board’s governing agenda (Optimizing Performance and Quality, 2012). The assumptions made was that: i. The resident/patient population complex in nature, frail and experiences many dysfunctions and illness. ii. It is imperative when it comes to identification of essential mix of management/administrative skills, decision making skills, ethical principles and fiscal management knowledge that nurses must have in order to manage and administer long-term care facility. The following five agenda’s was discussed about the tasks and the responsibilities of Nursing Home Administrators who will be ensuring that nurses work effectively at Religious Healthcare (Quality of care, 2006): (a) Quality of Life and Resident Care Ensure that all the nursing services are thoroughly evaluated, planned and  implemented so that it could maximize both quality of care and resident quality of life. Ensure that programs related to social services are thoroughly evaluated, planned and subsequently implemented so as to meet social and psychological preferences and the needs of residents with the aim of maximizing quality of care and quality of life. Macke sure that programs related to food services is thoroughly evaluated, planned and implemented to meet nutritional needs of the patients within health organization for the sake of maximizing both quality of care and quality of life. Ensure that programs related to therapeutic activities are thoroughly evaluated, planed and implemented so as to meet the interests of the patients so as to maximize the quality of care amid the quality of life. The nurse in leadership will be responsible for ensuring that information management programs is evaluated, planned and implemented so as to arrive at documentation requirements. Make sure that Residential Rights are integrated with every aspect of resident care. Always ensure that the facilities within the health organization comply with local, state, as well as federal regulations and stipulated standards. Monitor, identify and ensure that the quality indicators are utilized with the aim of maximizing effectiveness in services delivery to patients. Ensure review, development and implementation of the resident procedures and policies. Make sure that the health facilities within the organization are in par with local state and federal regulations and standards (Long Term Care, 2010). (b) Human Resources Nursing Home Administrators within Religious healthcare shall facilitate the process of communication between the staff and management through counseling and coaching. Shall be ensuring that all the programs pertaining human resources are evaluated, planned and implemented to meet cultural diversity of the patients. Responsible in monitoring of programs, development and implementation of programs with the sole aim of benefitting the staff. Carry out investigations to make sure that human resource management programs and policies are planned and implemented in accordance with the federal laws regulations and entities. Developing and implementing of employee safety and health programs so as to provide good working environment Developing, monitoring and implementing, recruitment, evaluation, development, provision of resident services to the nurses within the health organization so as to  ensure job satisfaction. (c) Finance Utilizes f fiscal resources through effective management and development of annual operation and development of capital budgets. Extensive implementation and development of financial system, procedures and policies to monitor and evaluate financial performance for instance resident trust and account payable. Implement, interpret and with financial aspects of any contractual agreement such as consultative services, vendor, managed care and organized labor. Management of reporting systems and financial audit such as information systems, charitability and cooperate compliance. Ensure that all the facilities records are highly protected for instance risk management and insurance coverage. Facilitate the education and training of staff in areas related to the financial management. (d) Atmosphere and Physical Environment Shall be ensuring hat systems for improving and maintaining buildings, equipment and grounds are evaluated, planed and implemented accordingly. Provision of attractive and clean facilities and conducive environment for patients and the staff. Monitoring the environment to ensure that safety programs are implemented for safety, welfare and health for visitors’ staff and patients who attend health organization. Residents right integration with much emphasis on facility environment. Ensuring that the policies, implementation and developments comply with the environmental procedures and policies. Making sure that the facilities within the health organization complies with the local, state, as well as federal regulations and standards such as the Life Safety Code, CMS, OSHA and ADA. Implementation and development of comprehensive preventative maintenance programs. (e) Management and Leadership Ensuring that all the policies and procedures are developed in compliance with the governing entities and directives. Ensuring that all the policies and procedures are in compliance with the local, state, as well as federal rules and regulations. Evaluate, monitor and observe the impacts of the entire facility’s programs, procedures and policies so as to fulfill administrative responsibility such as license and professional  responsibility. Carry out administrative review of survey impacts so as to come up with appropriate impacts such as Informal Dispute Resolution documentation, plan for correction and no response. Carry out education of nursing home board in respect to their responsibilities and roles and pay attention to their daily actions to ensure that they adhere to the regulations and by-laws. Carry out the administrative oversight of the entire survey process. Be a team leader in professional development activities. Provide leadership skills for key staff and management team. Manage the resources and ensure that they are adequate so as to promote quality of life and comprehensive marketing. 3.0 Performance dimension that Religious Health Care could use to improve overall institutional performance The major goal of improving individual or institutional performance in the healthcare organization is to provide sustainable and quality services for the clients. Health system in this regard is a large umbrella, which covers people, organizations and the measures, which is strived for maintaining, restoring, or promoting health. Therefore, improving of the performance of such general elements of the health system will ultimately contribute to positive health outcomes. Performance dimension is the process within the health organization through which the performance of system, organizations and workers are set up with the aim of improving quality and performance or success and strength of the healthcare system. It is the continuous and systematic process through which the outside stakeholders judge the performance of a given health institution. The stakeholders (external environment, health workers, organization, community and clients) identify strengths and gaps so as to identify root causes using tools for exploration of factors, which in essence determine performance. There are various strategies through which the Religious Healthcare could do to improve the overall institutional performance (Everybody’s business, 2007): Consider context- clients, health workers, organization, and community and external environment The management team of Religious Healthcare must understand that the community and external environment plays a vital role towards the success of the organization. This includes the perspective of health workers or employees, the community, the clients and the organizational structure  served by the organization. As the managers get familiar with such external and community factor, the desired performance will be contributed. Research shows that there are many variables, which determine the ability of health organization individual employees and teams to perform within an organization. While some of the factors are beyond control, the positive steps by the healthcare groups or organizations however can improve most of them. Some of the factors include the following: Social norms such as the ethnicity, religion, class culture and gender Accreditation or Licensing processes or requirement. Local and national infrastructure such as sanitation, water, telecom, energy and transportation. Unpredicted change in political in local and national government. National standards, regulation, policies and the scope of work. Identification of strengths and gaps This involves the process through which the Religious Healthcare can possibly improve the performance by defining the desired performance, assessment of quality and performance and comparison of the various levels with the intention of establishing the strengths and weaknesses. Successful organization usually uses international or national standards and guidelines for setting up the desired standards. Such cooperative work for definition of performance is necessary especially when it comes to building consensus amongst stakeholders and the achievement of the desired goals. It also acts as an initial stage of the evaluation plan that determines lies out to be rated before and after interventions (Everybody’s business, 2007). Identifying performance of the health care organization will adequately become simpler when compared using different levels of performance. Evaluation and monitoring of the progress The Religious Healthcare can steadily monitor the progress of the performance through evaluation and monitoring so as to spot any changes in the performance gap. It is however necessary to spot changes at each and every step of the process so that any adjustment can be made in the course of the progress. For example, if a certain employee does not perform, as she/he is required, appropriate measures can be taken to rectify the situation. To  achieve such, the management should develop an evaluation plan which will then be integrated into the workplace process to act as a continuous feedback tool used to measure changes and quality within the Religious Health Education. Final judgment should measure against the level performance amongst the workers and specifically determine the gaps in gender equality have been strengthen and closed due to intervention. It should also delineate the broader outcomes like increased productivity or improved health outcomes (Competing Values of Emergen cy Department Performance, 2004). 4.0 Performance Measures Religious Healthcare could use to Evaluate Nursing Staff Performance in its Emergency Room The effectiveness of emergency department to responds to critical needs of the patients is very important. To respond to the current dynamic environmental changes in the healthcare system, emergency departments should be very flexible and ready to adapt flexible changing models of health care delivery. Cross-sectional survey methods can be used to analyze and describe the performance of the nurses in the Religious Healthcare. Two groups (of stakeholders) will be necessary during the evaluation: community stakeholders (paramedics and homecare) and hospital stakeholders (managers, nurses and physicians). Estimates of the design effect and sample size will be used in determining the realistic number of the prospective sampling units. Descriptive statistics will then be used to analyze characteristics and to make the comparisons of the outcomes in each section. 5.0 Strategies Religious Health Care could implement to enhance its public image and increase market share To increase its performance and win the market share, there are number of steps, which the Religious Healthcare could use. Foremost is the strategic planning. Strategic planning provides the basis of good foundation to the entire health program. Effective planning will ultimately help the Religious Health organization to improve performance. (Making Health Communication Programs Work, 2010): Become aware of the critical health issues, which need to be addressed. Set priorities which will be the foundation of the progress of the organization Derive communication programs which is crucial for the smooth running of the organization Establish the role, which the communication plays in the health communication. 6.0 Critical management  issues, purpose, functions, and performance measures of different departments within healthcare organizations The recent changes in the nature of the healthcare organizations like meeting strict guidelines, improving the quality of care and pressures to reduce cost has forced many health organizations to reconsider how they evaluate their performance. The most effective systems in the organization align organizational resources and units as well as integrate the initiatives. Therefore, three areas that needed to be addressed in the organization’s needs (Casta,1999): To guide a given health organization to a particular direction To effectively manage all the resources needed to travel in such direction To operate all the processes which make the particular health organization work. References Casta, K. (1999). Performance Measurement in Healthcare. Retrieved on November 29, 2013, from http://www.qualitydigest.com/may99/html/body_health.html Competing Values of Emergency Department Performance: Balancing Multiple StakeholderPerspectives. (2004). Retrieved on November 29, 2013, fromhttps://www.ncbi.nlm.nih.gov/pmc/articles/PMC1361037/ Everybody’s business: strengthening health systems to improve health outcomes: WHO’sframework for action. (2007). Retrieved on November 29, 2013, fromhttp://www.who.int/healthsystems/strategy/everybodys_business.pdf White, K. R., & Griffith, J. R. (n.d.). The Well-Managed Healthcare Organization Seventh Edition. Chicago, Illinois: Health Administration Press. Etheridge, L. (n.d.). Long Term Care. (2010). Retrieved on November 29, 2013, fromwww.achca.org/content/pdf/LTCPLC_Core_Func-R_6-07lw.pdf Making Health Communication Programs Work. (2010) Retrieved on November 29, 2013, fromhttp://www.cancer.gov/cancertopics/cancerlibrary/pinkbook/page5 Martin, J. (2001). Team Performance in the emergency room: assessment of inter-disciplinaryattitudes. Retrieved on November 29, 2013 fromhttps://www.ncbi.nlm.nih.gov/pubmed/11334690 Optimizing Performance and Quality. (2012). Retrieved on November 29, 2013, fromwww.intrahealth.org/ files/ media/ optimizing-performance-and-quality/OPQ_FINAL.pdf Quality of care: a process for making strategic choices in health systems. (2006). Retrieved onNovember 29, 2013 from http://www.who.int/management/quality/assurance/QualityCare_B

Analysis of Organizational Change Outcomes

Analysis of Organizational Change Outcomes An Analysis of Understanding Change in Organizational Outcomes-Article in Journal of Management Problem Addressed by the Study The study suggests that experimental research designs are not suitable for examining change in organizations because they require a lot of resources, are badly timed, and due to ethical reasons (Arvey, 2011).Advertising We will write a custom article sample on Analysis of Organizational Change Outcomes specifically for you for only $16.05 $11/page Learn More Sexual harassment is a strong instance of this issue since it can be both legally and ethically wrong to hold back harassment learning and related organizational interventions from a portion of the population to be utilized as a control group (Arvey, 2011). Thus, organizations often investigate sexual harassment involvements by making surveys to evaluate the incidence of these behaviors before and after the execution. Survey responses though are prone to several subjective factor s that affect the soundness of their interpretation. Surveys are especially influenced by response distortion, communication customs and memory ability of the subjects, measurement, reactivity, and phrasing of the questions (Arvey, 2011). In addition, interpretation of survey results can be perplexed by risk of internal and external accuracy presented by historical influences, maturation, non-response preconceptions, etc. Despite the fact that various approaches have been advanced for reducing these threats to validity of surveys such as the internal referencing method, these approaches cannot take care of all the potential influences of personal factors on survey responses. As a result, additional measures are required before valid findings are drawn from survey investigations. This article discusses methods that can be employed to examine whether a change in the average of a variable is a real change or a result of subjective influences on survey responses (Arvey, 2011). These app roaches have been examined in relation to sexual harassment in the US military during seven year duration. In particular, the study sought to find out whether the reported drop in incidences of sexual harassment in the military resulted from behavior change or it was just caused by change in the responses of the subjects. Stakeholders in the Research The stakeholders in this study are researchers and organizations in general. Researchers will benefit from the research as they will know the effectiveness of surveys in generating valid responses from subjects and the methods they can employ to ensure that such responses are not affected by respondent’s subjective factors. This will ensure that whenever surveys are used to generate information they will generate accurate information and data from which valid conclusions can be drawn. The other group of stakeholders in the research study is the various types of organizations (Waldo, 2008). The idea of change is very important in organizational settings and these entities usually administer surveys to measure incidences of various change variables.Advertising Looking for article on business economics? Let's see if we can help you! Get your first paper with 15% OFF Learn More However, the validity of these surveys cannot be guaranteed because of the subjective influences on subjects’ responses. Thus, evaluating the effectiveness of the various methods available for reducing this subjectivity would help in ensuring that change surveys yield only valid results (Waldo, 2008). The Data Collected and How it was Measured The data for this study was based on a 2008 survey administered to members of the US armed forces. The data questionnaires were given to respondents who consisted of members of the US Department of defense who had been actively engaged for at least the last half year. The study employed a non-standardized stratified random sample in a bid to obtain adequate sample si zes for the targeted populations. The study subjects involved both men and women unlike in past studies where samples included women alone. To measure the sexual harassment variable, the study used the Sexual Experiences Questionnaire. This form of questionnaire has been employed extensively in the assessment of the prevalence of inappropriate gender connected behavior in the past few years (Antecol, 2003). The questionnaire comprises of a four-factor model. The four variables covered were sexist behavior, unsolicited sexual attention, offending behavior, and sexual duress. The study measured the responses based on a four-point Likert scale. The responses ranged from never to very often. Quantitative vs. Qualitative This study was quantitative in nature. The research employed quantitative techniques to analyze the responses to the study variables. This entailed calculation of means, standard deviations, as well as correlation coefficients between the variables that were being invest igated. Other measures used were covariance, variance, and standardized root mean square. For levels of significance, the study utilized the F-test. Hypothesis The research employed two hypotheses, hypothesis 1 and hypothesis 2. Hypothesis 1 stated that responses to the sexual harassment questionnaire are influenced by subjective factors of the respondents. Hypothesis 2, on the other hand, stated that responses to the sexual harassment questionnaire are not influenced by the subjectivity of the respondents. The first hypothesis was an alternative hypothesis while the second one was a null hypothesis. The research used the F-test with a 95 percent confidence level to test the null hypothesis. If the null hypothesis was wrong by over 5 percent it would be rejected. In contrast, if the null hypothesis was wrong by less than a 5 percent margin it would be accepted.Advertising We will write a custom article sample on Analysis of Organizational Change Outcomes specifically for you for only $16.05 $11/page Learn More The Dependent and Independent Variables In this research, the dependent variable was the change in sexual harassment behavior among members of the US armed forces. Conversely, the independent variable was the cause of the change in sexual harassment behavior. That is, was the cause related to the research approach or instrument or a real change in behavior? Data Analysis To analyze the research data, the study employed several approaches including univariate, bivariate, and multivariate analysis. Univariate analysis was used to depict variables such as the study populations and sample constituents among others. In contrast, bivariate and multivariate analyses were used to study the relationship between the research variables. Multivariate analysis methods employed included calculating the means and standard deviations of the responses, determining covariance, and regression analysis. Scatter graphs were also utilized to depict t he relationship between the key variables. Research Findings The aim of this study was to investigate the methods for understanding change in organization outcomes. Though crediting the decline in sexual harassment to organization efforts is obviously appealing, the study results indicates that the significant decline in these behaviors is not completely as a result of measures taken by organizations to curb it. This finding is based on the study’s investigation of the association between sexual harassment incidences and organization interventions to reduce the behaviors. Further, the study revealed that incidences of sexual harassment in organizations have not changed significantly as implied by earlier investigations into the subject. What have changed instead are organizational members’ responses to cases of sexual harassment. Additional Research Questions The present study sheds light on the impact of subjective factors on survey responses. Specifically, it shows h ow change in organizational members’ reaction to cases of sexual violence can influence survey results despite the fact that incidences of sexual harassment have not reduced. Potential research questions arising from this research are the causes of change in organizational members’ responses to incidences of sexual harassment and the most effective ways of measuring such incidences. References Antecol, H. (2003). ‘‘Does sexual harassment training change attitudes? A view from the federal level.’’ Social Science Quarterly, 84: 826-842.Advertising Looking for article on business economics? Let's see if we can help you! Get your first paper with 15% OFF Learn More Arvey, A. (2011). ‘‘Using surveys to assess the prevalence of sexual harassment: Some methodological problems.’’ Journal of Social Issues, 51: 117-138. Waldo, C. (2008). ‘‘The sexual harassment of men? Exploring the concept with theory and data.’’ Psychology of Women Quarterly, 20: 527-547.

The Use of Modern Innovations in the Production of Commodities

The Use of Modern Innovations in the Production of Commodities The main problem raised includes that of the use of machinery and modern innovations in the production of commodities (Marx, 1906). The author strives to bring out an argument that is crucial in identify and clarifying whether the use of machinery has, in any way, helped in improving working conditions.Advertising We will write a custom book review sample on The Use of Modern Innovations in the Production of Commodities specifically for you for only $16.05 $11/page Learn More According to the author, the capitalist system is where the employee works for few hours while using machines in the workplace (Marx, 1906). In addition, the employees produce more when using machines and yet they receive little pay for their work (Marx, 1906). The author’s argument focuses on the discussion that machines can be regarded as a means with which capitalists produce surplus value. Another key argument raised by the author focuses on the mode of production, both in th e manufacture and the modern industry (Marx, 1906). The author contends that the revolution in the production mode starts with labor power in the manufacture while, in modern industry, it starts with the instruments that deal with labor (Marx, 1906). Another conclusion that the author makes in the text includes the argument that machines perform the same duties as those performed by human beings (Marx, 1906). As discussed by the author, the modern industry considers machines as the key tools to be used in the production of goods. The modern world has developed to such an extent that machines can be used in the production of other machines (Marx, 1906). The author gives a historical account of the development of machines over the years (Marx, 1906). The author concludes that the number of implements that can be used by a human being tend to be limited to the body organs. Thus, a human being may not be capable of operating many machines at the same time (Marx, 1906). On the invention, as well as advancement of machinery, the author states that, in Germany, there had been attempts to have two spinning wheels work with a single spinner (Marx, 1906). However, this turned out to be impossible.Advertising Looking for book review on business economics? Let's see if we can help you! Get your first paper with 15% OFF Learn More The author contends that it is the discovery of a treddle spinning wheel that had two spindles and other discoveries, which had an effect on machinery development (Marx, 1906). The author discusses the various ways through which machines could be driven in industries. For example, the Arkwright throstle-spinning mill could be turned by water. The text also explains the invention of the prime mover, which could be driven by both water and coal and whose power could be controlled by humans (Marx, 1906). The author contends that the conversion of tools from manual to mechanical implements played a crucial role in the advance ment of the machines (Marx, 1906). This is because the motive mechanism could be driven by other machines, hence allowing it to drive more machines than in the past (Marx, 1906). The author concludes that, in a machinery system that can be regarded as real, machines of various kinds supplement each other in the production process (Marx, 1906). This enhances the division of labor in the manufacturing process, whereby various machines and various workers operate the machinery at various stages in the production of a commodity (Marx, 1906). Another issue that the author has tackled includes how the machines supply the materials to each other in the production process (Marx, 1906). This is especially the case in commodities, which require various machines in their production. According to the author, the essence of the factory system is to increase production in the industries and ensure maximization of profits (Marx, 1906). Reference List Marx, K. (1906). Capital: A Critique of Politic al Economy. New York: Modern Library.

How to Trace American Indian Roots in Your Ancestry

How to Trace American Indian Roots in Your Ancestry Whether you want to become an enrolled member of a federally recognized tribe, verify a family tradition that you descended from an American Indian, or just want to learn more about your roots, researching your Native American family tree beings just like any other genealogy research - with yourself. Start Your Climb Up the Family Tree Unless you have a large collection of facts on your Indian ancestor, including names, dates, and tribe, it is usually not helpful to begin your search in Indian records. Learn everything that you can about your parents, grandparents, and more distant ancestors, including ancestral names; dates of birth, marriages, and death; and the places where your ancestors were born, married, and died. You can start by constructing your family tree. Track Down the Tribe During the initial phase of your research, the goal, especially for tribal membership purposes, is to establish and document the relationships of Indian ancestors and to identify the Indian tribe with which your ancestor may have been affiliated. If youre having trouble finding clues to your ancestors tribal affiliation, study the localities in which your Indian ancestors were born and lived. Comparing this with Indian tribes that historically resided in or currently live in those geographical areas may help you to narrow down the tribal possibilities. The Tribal Leaders Directory published by the U.S. Bureau of Indian Affairs lists all 566 federally recognized American Indian Tribes and Alaska Natives in a PDF document. Alternatively, you can access this same information through an easy-to-browse database of Federal and State Recognized American Indian Tribes, from the National Conference of State Legislators. John R. Swantons, The Indian Tribes of North America, is another excellen t source of information on more than 600 tribes, sub-tribes, and bands. Learn Background on Each Tribe Once youve narrowed your search to a tribe or tribes, it is time to do some reading on tribal history. This will not only help you understand the traditions and culture of the tribe in question but also evaluate your family stories and legends against historical facts. More general information on the history of Native American tribes can be found online, while more in-depth tribal histories have been published in book form. For the most historically accurate works, look for tribal histories published by University Press. Research Using the National Archives Once youve identified the tribal affiliation of your Native American ancestors, it is time to begin research in records about American Indians. Because the U.S. federal government interacted frequently with the Native American tribes and nations during the settlement of the United States, many useful records are available in repositories such as the National Archives. The Native American collection at the National Archives includes many of the records created by branches of the Bureau of Indian Affairs, including annual tribal census rolls, lists relating to Indian removal, school records, estate records, and claims and allotment records. Any American Indian who fought with federal troops may have a record of veterans benefits or bounty land. For more information on the specific records held by the National Archives, visit their Native American Genealogy guide or check out Guide to Records in the National Archives of the United States Relating to American Indians, compiled by archivi st Edward E. Hill. If you want to do your research in person, most of the main tribal records are stored at the National Archives Southwest Region in Fort Worth, Texas. Even more accessible, some of the most popular of these records have been digitized by NARA and placed online for easy searching and viewing in the National Archives Catalog. Online Native American records at NARA include: Index to the Final (Dawes) Rolls of the Five Civilized TribesIndex to Applications Submitted for the Eastern Cherokee Roll of 1909 (Guion-Miller Roll)Wallace Roll of Cherokee Freedmen in Indian Territory, 1890Kern-Clifton Roll of Cherokee Freedmen, January 16, 18671896 Citizenship Applications Bureau of Indian Affairs If your ancestors had land in trust or went through probate, the BIA field offices in selected areas throughout the United States may have some records concerning Indian ancestry. However, the BIA field offices do not maintain current or historical records of all individuals who possess some degree of Indian blood. The records the BIA holds are current rather than historic tribal membership enrollment lists. These lists (commonly called rolls) do not have supporting documentation (such as birth certificates) for each tribal member listed. The BIA created these rolls while the BIA maintained tribal membership rolls.

Paganism in Modern Ireland Research Paper Example | Topics and Well Written Essays - 2500 words

Paganism in Modern Ireland - Research Paper Example The neo-pagan movement is very distinct from the pre-Christian movements in the world. The neo-pagan religion as the members refer to it use unique labels such as earth based spiritualists to identify themselves. The modern paganism movement includes both Druid and witchcraft beliefs. Witchcraft stems from an array of paths that include Wicca which is a mystical religion. It may also include hereditary witchcraft that is usually passed from one generation to the next in the family lineage. The last form of witchcraft may include hedge witchery of traditional witchcraft that is the modern way of witchcraft that is usually based on traditional practices that are associated with pre-modern Ireland Wise women. These wise women are believed to have been healers and used herbalism and other traditional ways to treat human beings when they fell ill (Kimberly). The word pagan originates from the Latin word â€Å"paganus† that means country dweller. Another form of Neo-paganism is heathenism that originates from the old English word that mean â€Å"inhabiting open country†. It is believed to be the root for the word heath that means areas of moorland. As this word suggest the old traditional ways, the word pagan as also come to be defined as the â€Å"nature religion†. Therefore, Neo-paganism is believed to be a religion with well-set moral and ethical principles (Kimberly). Many people in the world do not specifically understand what exactly neo-paganism is since the association has been greatly misapprehended, largely because it is not widely spread in the world. The mention of the word pagan in the modern Ireland country brings the perception that it is a person without a formal belief in a certain religion simply put, an atheist or even a person who beliefs in anti-Christian practices. The use of the word anti-Christian originates from the way the Christians use the word heathen and pagan to refer to satanic or evil (Smith). The

A New Model for Change Essay Example | Topics and Well Written Essays - 500 words

A New Model for Change - Essay Example These stages are saying goodbye which is having the commitment to leave how things used to be, shifting into neutral which is the middle ground between the old practice and the change which is desired to be executed, and moving forward which involves embarking in the set direction. Leaders should be aware of these stages, move from one stage to another by avoiding the tendency to be stuck. Understanding transition is one of the requisite for managers. For one, they are advised to bear in mind that their people need to be given some time in order to internalize the desired change. Also, managers should clearly identify the reasons why some of the employees are hesitant to embrace the transformation which is instituted. And lastly, they should realize that people are often held back not by the changes themselves but by the process of transition. The transition can be smoothly managed by the employment of a coach who oversees the process that the manager is going through to bring about the needed change. This is important because of a manager is less from being well-rounded and might be inclined in only in one functional area.

President Obama's Innauguration Address Essay Example | Topics and Well Written Essays - 250 words

President Obama's Innauguration Address - Essay Example He in fact stipulates that they must â€Å"collectively seize this time together†. 3. In this context, the value that the president suggests here is rational utterances. He is obviously against careless utterances such as in name calling. He sees this sort of utterance as absurd and contrary to what the nation need to grow. Nevertheless, he is not against the freedom of speech that every American is entitled to, but he simply wants people to avoid recklessness. 4. The president appears to stay ahead political aspect in this speech. This is predominantly due to the reality that his speech is all about the principles that the American should live with for every day and not just the four years he is supposed to be in office. For instance, he is against name calling and absolutism. 5. The president here indicates that he has been assigned some responsibilities by God and the country. As such, the strategy he involved here is that of convincing the other citizens that they also have a duty to fulfill just like the president. Los Angeles Times. Inauguration 2013: President Obama’s second inauguration speech. 2013. Web

A Perspective on Cosmopolitanism in Media Research Paper

A Perspective on Cosmopolitanism in Media - Research Paper Example This perspective on media and cosmopolitanism takes on a variety of forms, some more extreme and nefarious than others. It should be no surprise that a great degree of analysis on this issue has within it considerations one might imagine finding in anthropological or ethnographic reporting. In these regards, the theorists have also considered a means by which journalists can more accurately present information as a means of valorizing rather than reducing culture on a global context. In these regards, rather than advancing notions of cultural myths or resonant symbols, it’s argued that evidenced-based reporting should occur that investigates interactions or unique means of understanding the cultural dynamics of the region. While this perspective does not overtly reveal the extent to which cosmopolitanism alters individuals’ beliefs or culture, it does assume that to an extent journalism shapes beliefs and as a result, must be constructed in a conscientious way. In some regards, it’s argued that this media presentation of culture is in a way in a theoretical conflict or war in terms of defining cultural aspects. Robertson, citing Silverstone, states, â€Å"Silverstone developed the notion of ‘mediapolis’ to describe the moral space in which such construction work takes place: a space ‘in which the world appears and in which the world is constituted in its worldliness, and through which we learn about those who are and who are not like us’ (Robertson, pg. 13). In these regards, rather than viewing the media as a single monolithic entity of the dominant culture, it is a dominant culture entity with pluralistic perspectives competing and clashing for the most viable interpretation or cultural presentation.

Discuss the importance of Recruitment and selection of sales Essay

Discuss the importance of Recruitment and selection of sales people.What are some of the problems associated with selecting the - Essay Example It incorporates the search for persons who can hold positions that are required by a particular organization. In the practise of recruitment and selection, there is a huge difference between order taking and order getting positions in sales. Thus, this situation gives a difference in the demand of these two jobs. Various aspect of marketing plays a major role in focusing of the enterprise. Enterprise has the mandate to pick on the best strategy for covering a target market. The role of sales managers in an organization is ensuring that they have organized the sales force to enable all necessary tasks to be executed2. Large organizations have a diverse sales force in accordance to different selling tasks, and the target market they intend to serve. With indispensability, every organization should hire good and well qualified persons to occupy the sales’ force. Some large organizations are more careful to a point of updating the list of possible qualified candidates for such pos itions. For instance, the organizations may schedule candidates for multiple interviews to ensure that there are thorough background checks, and psychological tests, which are important in sales. Never the less, organizations use diverse method of evaluating the capability of potential sales persons. Some of the most frequently used methods include a personal interview, reference checks and background information that is mostly provided on application blanks. Recruitment of sales persons is the most delicate thing that is carried out by organizations in the present day. In essence, the evaluation techniques that are used are both psychological and non psychological. These selection methods can be evaluated in numerous ways such as validity, impartiality, scope usage and cost3. Validity is the statistical correlation level between the test score and the performance of employees such as satisfaction and commitment with reference to the position that the employee has been granted. Impa rtiality entails the capability to evaluate employees in an objective manner without discrimination in terms of sex, ethnicity religion among others. The scope of usage indicates the most potential ways of applying for various opportunities on both the specific group of tasks, and the wide array of opportunities. Although these methods are said to be very expensive, organizations are recommended to frequently use them in hiring the right employees for the right positions4. However, before the selection of the sale force is done, it is worth noting that the positions to be filled should be first analysed on the basis of the job description, hiring process and company trainings. Essential abilities for successful sales people, over and above, the techniques that are used to identify them should be determined. The methods of selection ought to test on the strongest and the weakest performing sales persons by detecting the personality qualities, skilfulness, and abilities that are likel y to lead into success or failure of the sales person. Moreover, sales persons should undergo training on the products the specific organization markets, and the effective sales presentation that required in sales. Although a job description tells more of what is expected from the sales team, the practical part of it is more important as the work basically entails going to the target market to seek sales5. Sales training which is part of selection should be modified depending on the skills and

A Perspective on Cosmopolitanism in Media Research Paper

A Perspective on Cosmopolitanism in Media - Research Paper Example This perspective on media and cosmopolitanism takes on a variety of forms, some more extreme and nefarious than others. It should be no surprise that a great degree of analysis on this issue has within it considerations one might imagine finding in anthropological or ethnographic reporting. In these regards, the theorists have also considered a means by which journalists can more accurately present information as a means of valorizing rather than reducing culture on a global context. In these regards, rather than advancing notions of cultural myths or resonant symbols, it’s argued that evidenced-based reporting should occur that investigates interactions or unique means of understanding the cultural dynamics of the region. While this perspective does not overtly reveal the extent to which cosmopolitanism alters individuals’ beliefs or culture, it does assume that to an extent journalism shapes beliefs and as a result, must be constructed in a conscientious way. In some regards, it’s argued that this media presentation of culture is in a way in a theoretical conflict or war in terms of defining cultural aspects. Robertson, citing Silverstone, states, â€Å"Silverstone developed the notion of ‘mediapolis’ to describe the moral space in which such construction work takes place: a space ‘in which the world appears and in which the world is constituted in its worldliness, and through which we learn about those who are and who are not like us’ (Robertson, pg. 13). In these regards, rather than viewing the media as a single monolithic entity of the dominant culture, it is a dominant culture entity with pluralistic perspectives competing and clashing for the most viable interpretation or cultural presentation.

To what extent were the diggers who staged the Eureka rebellion of Essay

To what extent were the diggers who staged the Eureka rebellion of December 1854 motivated by democratic ideals - Essay Example Although, the miners lost the battle, they succeeded in gaining greater equality for the miners including the abolition of the License and Gold Commission, as well as the vote for all males. The Eureka stockade can be regarded as the birthplace of Australia’s political system as marked the inception of the right to vote, political equality, and freedom of speech.1 The Eureka revolution represented an earnest attempt at democratic government. The paper maintains that the miners who staged the Eureka rebellion were mainly motivated by democratic ideals, by values and principles against injustice and oppression. Background The gold can be regarded to have been a social transformer, a democratic mineral given that whoever who found had cash in their hands. In order to maintain control on the colony’s critical pastoral industry and preserve its conventional values, Governor La Trobe instituted an emergency system where commissioners enjoyed both judicial and executive powers . This set the stage for the confrontation as the military and the police transformed into an arbitrary force, whose decisions almost unchallenged. A heavy tax as imposed on all individuals who went to dig in an effort to deter men from leaving their regular employment, especially within the pastoral industry. Furthermore, the diggers bought the license at a high price, more than what the squatters paid to graze sheep. Unsurprisingly, the license tax was opposed right from its inception and the majority of the colony’s men condemned the tax and the manner in which the police enforce the tax.2 The failure by the conservative legislative council to substitute the detestable tax with an equitable and less confrontational export duty on gold set the stage for future rebellion. The new governor, Hotham ordered twice-weekly searches to weed out unlicensed miners, which further disillusioned the miners. The move heightened hostility to the overworked and undermanned police force. At the same time, larger complaints were emerging, which rendered licenses to be symbolic. The burning of the licenses derived from the fact that they represented the most evidence of government's injustice.3 The seeds of discord, sown into the soil, can be highlighted as a series of miscarriages of justice, latent within the system. The incidences police mistreatment was subsidiary to the deeply entrenched distrust fuelled by serious miscarriage of justice over the murder of James Scobie by Bentley, who was an ex-convict owner of the Eureka Hotel and exonerated of the murder charge.4 The burning of the hotel in protest to the Bentley verdict marked a turning for both sides. The Eureka episode created disaffection between the two camps, which had threatening undertones. What started as a disconnected series of events triggered by the same flawed system of control gained momentum when the populace reacted to the enquiry into the hotel’s destruction while seizing the opportunity to highlight the long-standing litany of grievances against the government.5 Hotham declined to accept the recommendations, which demanded that the licenses be abolished, and the police return to standard work, but used delaying tactic of a royal commission. The Ballarat miners were by then organized, united, and determined to success. The governor and other officials, on the other hand, sought to conquer the defeat the rebel movements even if it meant the use of military force. The retrial and subsequent conviction

Contrast the factors a qualitative Essay Example for Free

Contrast the factors a qualitative Essay There is no hard and fast rule when it comes to the size of the sample used in a study, and there are many aspects to take into consideration. Contrast the factors a qualitative and quantitative researcher must consider when determining the sample size. How does the sample size impact the study? â€Å"Quantitative researchers seek to select samples that will allow them to achieve statistical conclusion validity and to generalize their results† (Polit 2012, p. 273). And as our text reminds us there is no simple formula to tell you how large a sample is needed for a study. The general recommendation our text gives us is â€Å"the largest sample size possible. † The larger sample size that is used increases the validity of the research. So in turn the smaller the sample size for either study increases the sampling error. The researcher should comparing characteristics of the study in relation to the variable, dependent and independent. The size for most studies â€Å"depends on the magnitude of the expected effect size, which is usually quantified by a relative risk, odds ratio, absolute risk difference, hazard ratio, or difference between two means or medians. The smaller the true-effect size, the larger the study needs to be (Hackshaw, 2008, p. 1141). References Hackshaw, A. (2008, November 1, 2008). Small studies: strengths and limitations. European Respiratory Journal, 32(5), 1141-1145. http://dx. doi. org/10. 1183/09031936. 00136408 This discussion will revolve around the topic of control. In quantitative studies, control is an important issue. What does control mean in research? Why is it important? What do you think is meant by controlling intrinsic and extrinsic variables? Give examples of effective ways to control variables in quantitative research. In qualitative research In research control is a variable in a study that usually remains constant. This variable is what the study results are compared to. This control is what helps the researcher to know if the study was performed correctly or appropriately. When we think about controlling intrinsic and extrinsic variables first we must know what these things are. By definition extrinsic means (Dictionary. com, 2013): being outside a thing; outward or external; operating or coming from without. Intrinsic means: belonging to a thing by its very nature.

Implementation of Lean Systems in an Organisation

Implementation of Lean Systems in an Organisation Abstract The report describes the significance of value chains, lean system, lean production, and the concepts of eliminating waste from an organisation. Following this the report also illuminates the use of lean productions and lean services in an organisation called as Baxter Healthcare Corporation which manufacture global medical products. It also enlightens the essential goals of implementing lean systems in an organisation. Primarily, a brief overview is given on Operation management. A short explanation about water value stream mapping (VSM) exercise held at a South-eastern United States facility.. Using Lean practices, sometimes integrated with an environmental focus, the company was capable to double in size and revenue while keeping its total waste generation close to 1996 levels is discussed. The Corporate social responsibility and the Porters value chain is described in detail. And at the end a summary of the report is given. Definition A fusion of Japanese and US management principles focusing on the reduction of: waste, inventory and customer response time. http://managers-net.org/Lean.html General Introduction In 2001, Baxter Healthcare Corporation, a worldwide leader in the manufacture of global medical products, was worried that its environmental track per unit output, a key target of efficiency, was rising. To battle this, the company adopted a congregation of business and manufacturing methods. One worked: Lean Manufacturing. As Baxter began to see waste generation drop with the deployment of Lean, the environmental engineering group realized that environmental enhancement was habitually an inadvertent benefit of Lean Manufacturing. In order to make best use of this benefit, this group began to hunt for ways to additional mix environmental metrics and performance into traditional Lean Manufacturing tools. By means of Lean practices, at times integrated with an environmental focus, the company was able to double in size and revenue though keeping its entire waste generation close to 1996 levels. Baxter has been so victorious at sinking waste that many of its biggest facilities are now classified as small quantity or conditionally excepted little magnitude generators under EPAs hazardous waste rules. This learning highlights a water value stream mapping (VSM) exercise held at a Southeastern United States facility. Baxters Key Lesson Learned Based on a value stream mapping (VSM) incident held at this provision, as well as other interconnected events, Baxter has developed a amount of key lessons for building value stream mapping work: The targeted aspect (energy, water, materials, etc.) should be correlated to facility challenges and the company strategic plan. For example, if the facility has boilers or uses steam or distilled water, it should discover opportunities in water and its related energy. In ISO 14001 terms, the facility should be targeting one of its environmentally important aspects. A cross-functional team is crucial to successfully identifying and understanding the challenge. Upper management support is decisive for the follow-up on implementation. |Excellent, perfect data is also crucial. Data can be gathered in a number of creative ways, as simple as a bucket and stopwatch (water), a clip-on current reader (energy), or a portable flow meter for water discharge. Several utilities offer these services for low or no cost. If essential, bring in expertise. If expertise is not available in-house, then utilize the various free resources that states provide, such as energy experts, water engineers, etc. Do not rely on Lean consultants by yourself. Lean is a way of seeing and thinking, not merely a set of tools. Lean consultants can be a great source of tools and training, but a facility cannot truly learn Lean without living Lean. The metrics selected should be proper to measure progress in the targeted processes. The team should be prepared to revise or scrap an ineffective metric. Environmental personnel should be given the same representation and responsibilities as other staff. For example, if an operations manager has to make available a monthly report, so should the EHS officer. The environmental staff is an integral part of the team. Baxter Manufacturing Plant, Southeastern United States Baxters solution plants, which manufacture flexible-container IV and peritoneal dialysis products, often use big quantities of water and energy. With steadily growing energy costs and increasing pressure on clean water supplies, these facilities are encouraged by Baxters Corporate Vice President of Manufacturing to diminish water and energy consumption. Plants were particularly encouraged to perform a utilities value stream map. The plant selected for this study is one of Baxters largest facilities. The facility has received numerous honors, including the Shingo Award for Manufacturing Excellence. In its quest for Perfect Processes, the plant actively uses Lean practices. Because the plant gets its water from its own wells, employees imperfectly assumed that water had slight cost associated with it, thus ignoring the energy use and costs of pumping, storing, heating, filtering, and disposing water. Baxter views water waste as an sign of other costly inefficiencies. For example, water waste is often directly tied to excessive energy consumption. Creating the Current State Value Stream Map for Water To assault the water waste challenge, managers chose to use value stream mapping (VSM), one of four key approaches Baxter uses to incorporate environmental metrics into Lean practices (see appendix). This marked the first time that VSM was used at this facility to track a material resource-in this case, water-through the entire production process. To generate the VSM, a diverse team was preferred that integrated utility and water experts as well as maintenance, production and EHS personnel. The value stream maps and associated implementation plans were developed over a three-day event. The opening day began with introductions, followed by an explanation of the format and process of the VSM event. Then, the mapping began. Using sticky notes, the team graphically walked through the whole production process, highlighting water usage and major processing steps. The first pass of mapping was high-level and general; each subsequent pass would add more detail and refinement. During the second round of mapping, the major processes were wrecked down into sub-processes. Then, using the capability of the participants, the water volumes, cycle-times, value-added calculations (e.g., cost of pumping the water to the next step) and other relevant information were added to the map, with costs normalized per 1,000 gallons. The team also listed the triggers that caused each process step to initiate (e.g., an empty tank might trigger a rinsing/flushing process step). In addition, the team emphasized dissimilaritys between what must happen in theory versus the actual practices on the floor. For example, although standard operating procedure (SOP) was to rinse the floors and surface areas of certain rooms following a shift, frequently the whole room, together with the walls, was rinsed, thus wasting water. Emphasizing the dissimilarity among procedure and practice allowed waste to be better identified, with some SOPs tagged for further evaluation at a later date. The outcome of the mapping was the current state value stream map, a credible outline of the destination, use, value, and waste of the water throughout the production process. Metrics The team then deliberated on which indicators and metrics to use to estimate the water usage. They understood that the accurate choice of metrics was critical to the VSMs success. The option of indicators and metrics had to be consistent with Baxters strategic objectives as well as capable of measuring progress relative to the opportunities developed through the VSM. For this VSM, the key metrics incorporated costs (e.g., the dollar value of energy used to process the water) and water volumes. The amount of water introverted from the on-site well versus the amount of product produced was an additional efficiency metric. In addition, the team had to be equipped to adjust or reinstate these indicators and metrics if they proved ineffective in practice. Ranking Opportunities Through the VSM, the team recognized and prioritized 96 opportunities, with lots of graphically represented by starbursts. These opportunities were categorized by the estimated length of time for implementation (e.g., 6 months, 12 months, 24 months) and potential for improvement. Then, they were visually plotted on a grid with the magnitude of the potential profit on the Y-axis and ease of implementation on the X-axis. After all the starbursts had been appraised on this grid, the results were transferred onto various future state timetables, to prioritize the opportunities and plan for their implementation. Generally, starbursts that can be implemented within 6 months require little or no capital investment (although some may require further analysis to accurately gauge potential benefits). These starbursts are often the first priority for implementation, because of their high return on investment (ROI). Then, the team created three future state VSMs (6 months, 12 months, and 24 months) that incorporated the prioritized opportunities. New teams were created to coordinate the changes. These teams were composed of a mix of personnel that had proper knowledge of the processes involved as well as a solid awareness of how each chosen process fit within Baxters strategic objectives. As some members of these new teams did not participate in creating the VSMs, (for example, quality personnel) it was important to ensure that they all understood the strategy and methods behind the VSM effort. The teams developed specific timelines for implementing the changes using traditional Lean techniques, like kaizen. Projected Savings At the end of the event, Baxter had an action plan that should save 170,000 gallons of water per day and $17,000 within 3 months, with minute or no capital investment. The plan also eliminated the require to expand the plants wastewater treatment plant. Also, since the event, reciprocally the head utilities manager and plant manager have been promoted to positions in the corporate office. Because Baxter makes medical products, changes in a production process might conflict with FDA requirements. Any costs associated with pursuing an adjustment in those requirements would affect the production changes ROI, and thus, its implementation priority. LONG TERM SUSTAINABILITY Long-term sustainability is a business thought that has gained considerable attention following revelations about global warming and dwindling natural resources. At its mainly basic level, long-term sustainability suggests that a company will progress its odds of survival in the future by ensuring that resources used by the business are responsibly managed and maintained. According to a 2010 study by the United Nations, the vast majority of corporate chief executive officers (CEOs) believe that long-term sustainability is a major factor in long term success. The business practices that have fueled the modern global economy were not developed in a time when environmental impacts were understood or even gravely considered. During the Industrial Revolution, when huge scale business truly began to figure the globe, science had not yet developed a extensive means of measuring environmental damage. Yet while environmental science made grand strides in the 20th century, small levels of infrastructure and gaps in communications meant that information about commercial and environmental exploitation in developing nations frequently went unreported or unnoticed for years. As the global economy has developed, so too has a sincere worry for the sustainable use of resources and the practical management of the environment. Long-term sustainability requires a broad point of view as to the impact of doing business.One of the major concerns with the concept is that regulatory measures are often vague and subject to vary. There is certainly an element of threat in long-term sustainability investing, but proponents quarrel this threat should be combated by getting involved in sustainable practices immediately. By proving that a company is interested in protecting resources and conducting business responsibly, the owners of that company stand a higher chance of being involved in or consulted by regulatory committees that will determine future practices. The larger point of long-tern sustainability suggests that, at the bottom level, people are the most essential resource. By ensuring a livable, sustainable environment for humans, companies anticipate to ensure a profitable and sustainable environment for business. Corporate social responsibility Corporate Social Responsibility (CSR) is a conception in the business world. In the late 20th century, a growing number of corporations began to consider about their impacts on society at large, primarily because consumers became extra aware of corporate activities around the world. Many of these corporations decided to get on on Corporate Social Responsibility programs designed to counteract some of their effects on the world while also generally improving corporate practices. CSR has both fans and detractors, as one might visualize; the truth that the issue has become so publicized is viewed as a positive open by many people on both sides. A company which has decided to establish a Corporate Social Responsibility program generally consist of a discussion of the program in its mission statement and code of ethics, making the existence of the program transparent to stockholders and other interested parties. Most corporations also contain a CSR department, which handles the companys social programs and make sure that the companys efforts in the field of Corporate Social Responsibility remain in the eyes of the public. The possibility of a Corporate Social Responsibility program tends to be most varied. Many corporations begin at home, by trying to include conditions for their employees, with offerings like higher wages and health benefits. The next step often addresses corporate suppliers, both at home and abroad, with a focus on creating a sustainable supply chain without the exercise of child labor and other ethically questionable practices. Many corporations also insert a charitable aspect to their Corporate Social Responsibility programs. For example, a company which sells coffee may sponsor community development initiatives in coffee producing regions, while an oil company might contribute to habitat restoration in an region historically used for resource extraction. Other companies simply contribute huge amounts of funds to charities of choice, commonly finding charities which tie in with their own work. Fans of CSR suggest that these voluntary attempts on the part of corporations show a genuine aspiration to do business in an ethical and responsible way. Some more cynical fans also point out that corporations known for their CSR programs tend to retain employees longer and to have the pick of the crop when it comes to employees and suppliers, thanks to an interest in ethical business practices among many new graduates and small companies. Furthermore, because Corporate Social Responsibility is a growing topic of interest, companies which tout such programs frequently perform well on the market, with consumers actively seeking out their products. Detractors trust, however, that Corporate Social Responsibility is simply a smokescreen or window dressing which coats up more egregious issues. By putting their moral initiatives at the forefront, companies can bypass a grand deal of consumer concern. For example, an automobile company may distract consumers with an ad campaign about an environmentally sustainable manufacturing plant, while continuing to produce extremely inefficient vehicles which rely on fossil fuels. The Value Chain The term Value Chain was used by Michael Porter in his book Competitive Advantage: Creating and Sustaining superior Performance (1985). The value chain analysis describes the activities the organization performs and links them to the organizations competitive situation. Value chain analysis describes the activities within and around an organization, and relates them to an analysis of the competitive strength of the organization. Therefore, it evaluates which value every particular activity adds to the organizations products or services. This idea was build upon the insight that an organization is more than a random compilation of machinery, equipment, people and money. Only if these things are arranged into systems and systematic activates it will turns possible to manufacture something for which customers are willing to pay a price. Porter argues that the capability to perform particular activities and to manage the linkages between these activities is a source of competitive advantage. Porter distinguishes between primary activities and support activities. Primary activities are directly concerned with the creation or delivery of a product or service. They can be grouped into five major areas: inbound logistics, operations, outbound logistics, marketing and sales, and service. Each of these most important activities is linked to support activities which help to improve their effectiveness or efficiency. There are four major areas of support activities: procurement, technology development (including RD), human resource management, and infrastructure (systems for planning, finance, quality, information management etc.). The basic model of Porters Value Chain is as follows The term Margin implies that organizations recognize a profit margin that depends on their ability to handle the linkages between all activities in the value chain. In former words, the organization is able to deliver a product / service for which the customer is willing to pay more than the sum of the costs of all activities in the value chain. Some thought about the linkages between activities: These linkages are crucial for corporate victory. The linkages are flows of information, goods and services, as well as systems and processes for adjusting activities. Their importance is best illustrated with some simple examples: Only if the Marketing Sales function delivers sales forecasts for the next period to all other departments in time and in reliable accuracy, procurement will be capable to order the necessary material for the correct date. And only if procurement does a excellent job and forwards order information to inbound logistics, only than operations will be capable to schedule production in a way that guarantees the delivery of products in a timely and effective manner as pre-determined by marketing.In the outcome, the linkages are about seamless cooperation and information flow among the value chain activities. In most industries, it is rather unusual that a single company performs all activities from product design, production of components, and last assembly to delivery to the final user by itself. Most often, organizations are elements of a value system or supply chain. Hence, value chain analysis must cover the whole value system in which the organization operates. Within the entire value system, there is only a definite value of profit margin available. This is the dissimilarity of the final price the customer pays and the sum of all costs incurred with the production and delivery of the product/service (e.g. raw material, energy etc.). It depends on the configuration of the value system, how this margin spreads across the suppliers, producers, distributors, customers, and other elements of the value system. Every member of the system will utilize its market position and negotiating power to get a higher proportion of this margin. Nevertheless, members of a value system can collaborate to improve their efficiency and to decrease their costs in order to accomplish a higher total margin to the benefit of all of them (e.g. by reducing stocks in a Just-In-Time system). A typical value chain analysis can be executeed in the following steps: ÂÂ · Analysis of own value chain which costs are related to every single activity ÂÂ · Analysis of customers value chains how does our product fit into their value chain ÂÂ · Identification of potential cost advantages in comparison with competitors ÂÂ · Identification of potential value added for the customer how can our product add value to the customers value chain (e.g. lower costs or higher performance) where does the customer see such potential. Conclusion Baxter Healthcare Corporation provides solutions to help other organisations to manage their changing accommodation requirements. Its global medical products are put together using lean production methods. Lean processes provide an environmentally-friendly approach in a world of scarce resources. Materials are used more effectively. Time is used more efficiently. Less waste is generated at every stage of lean production. Baxter Healthcare Corporation global medical products can be put up very quickly. Problems associated with conventional new products a key target of efficiency rising has been eliminated. The net effect is a win/win/win situation for Baxter Healthcare Corporation its customers and the environment.