Introduction. Cindy Is Debating On Whether Or Not She Should

Introduction Cindy is debating on whether or not she should open a business to sell and install solar panels for residential and business use. She believes that this business will help companies and consumers save money on bills every month, while having a positive impact on the environment. However, the business will require all of Cindy’s life savings, so she wants to be positive that it is a good economic investment in the current economic environment. This essay analyzes the current economy of the U.S., including: GDP, the business cycle, unemployment rate, inflation, monetary policy, interest rates, fiscal policy, international trade, and demographics and provides a recommendation for Cindy. GDP Growth Rate The gross domestic†¦show more content†¦The two main cycles are either expansion or recession. The U.S. is currently in a cycle of expansion. The economy continues to grow, the unemployment rate continues to drop, and wage growth is accelerating. According to Fidelity (2017), consumer spending should continue to be strong in 2017, with growing wages. Odds of recession should remain low throughout the year (Fidelity, 2017). This is good news for Cindy. The best time to start up a new business is during a cycle of growth. The unemployment rate is currently 4.5%, which is the lowest in almost 10 years. Many new jobs are being added every month, with 219,000 jobs added in February, and 98,000 added in March. The unemployment rate indicates that the labor market is returning to a sustainable pace of progress (Jamrisko, 2017). Employment is currently healthy in the U.S. This is also good news for Cindy. This indicates that there are more people working, earning, and having disposa ble income to invest in solar panels. According to the US Inflation Calculator (2017), the current inflation rate is 2.7% as of February 28, 2017. This is the rate at which consumer goods rise in price per year. An inflation rate between two and three percent is beneficial for an economy because it encourage consumers to buy and borrow more. This means that the government and central banks strive to meet a limited level of inflation (The Economic Times, 2017). The consistent inflation rate is positiveShow MoreRelatedMade to Order: Designer Babies2432 Words   |  10 PagesMade to Order: Designer Babies (Introduction) Imagine that children were genetically engineered to accustom parent’s exact desires of both physical and mental characteristics. Would parents choose physical traits such as blonde hair and green eyes, or choose mental traits such as athleticism and intelligence? Scientists are now able to genetically engineer a human embryo to the traits that a parent desires. Designer babies are usually seen as beneficial due to the eliminating chances of geneticsRead MoreMarketing Mistakes and Successes175322 Words   |  702 Pageswritten permission of the Publisher, or authorization through payment of the appropriate per-copy fee to the Copyright Clearance Center, Inc. 222 Rosewood Drive, Danvers, MA 01923, website www.copyright.com. Requests to the Publisher for permission should be addressed to the Permissions Department, John Wiley Sons, Inc., 111 River Street, Hoboken, NJ 07030-5774, (201)748-6011, fax (201)748-6008, website http://www.wiley.com/go/permissions. To order books or for customer service please, call 1-800-CALLRead MoreOne Significant Change That Has Occurred in the World Between 1900 and 2005. Explain the Impact This Change Has Made on Our Lives and Why It Is an Important Change.163893 Words   |  656 Pagesthis publication meets the requirements of the American National Standard for Information Sciences—Permanence of Paper for Printed Library Materials, ANSI Z39.48-1992 Printed in the United States of America 2 4 6 8 9 7 5 3 1 C ONTENTS Introduction Michael Adas 1 1 World Migration in the Long Twentieth Century †¢ Jose C. Moya and Adam McKeown 9 †¢ 2 Twentieth-Century Urbanization: In Search of an Urban Paradigm for an Urban World †¢ Howard Spodek 53 3 Women in the Twentieth-Century

Swifts A Modeste Proposal - 1955 Words

Jonathan Swift’s â€Å"A Modest Proposal† name English 301 December 3, 20xx In â€Å"A Modest Proposal† (1729), Jonathan Swift used satire for a double purpose: to attack those that he considered responsible for the financial situation of Ireland, and in the same time, to push those who were in a position of power to take rational measures against poverty in Ireland. In his poem, Swift made use of the image of the Projector; a character whose role is that o designing plans that would lead to some improvements being made in the society. Swift’s narrator in â€Å"A Modest Proposal† is an Economic Projector who imagines the entire plan from the point of view of a cold and objective individual. The†¦show more content†¦He thus proposes to literally do that to children of poor families: if their families sold them and the rich bought them, in order to use their skin for clothing, and eat their flesh, the economy would flourish. His argument is not controversial in shape. It is controversial in nature. In order to understand the poem as swift intended it to be understood, one must first distinguish between the author’s voice and the narrator’s voice. According to Robert Phiddian, â€Å"the interpretation of the proposal has always involved awareness that it is not a ‘straight’ piece of economic projection, and that swift is operating independently of the narrator, in a covert manner†(1996, p.608). This means that the readers must interpret the poem in two different ways, as an economic proposal and as a political pamphlet. In other words, the narrator’s reality is not the same with the author’s reality. The narrator is serious in his proposal, while the author is not. The purpose of the poem is obviously rhetorical, and much criticism concerning the poem has focused around the rhetoric strategies used by the author. However, as David Nokes argued, â€Å"the key to the proposal is the proposer† (cited in Phiddian 608). The main strategy employed by the author is from this point of view that of giving a voice to a character that impersonates a man with no moral concerns whatsoever, a character who is able to act from pure economic level. This creates irony because

Auditing Jimmy Ford and

Questions: 1.Prepare a report to the managing partner of Kinglsey Read that indicates whether or not:Kingsley Read failed to exercise due care in the audit of Plummet TravelPlummet Travel is guilty of contributory negligenceKingsley Read owes a duty of care to the New Zealand parent company. 2.What should Jimmy do? Use the Code of Ethics for Professional Accountants and the American Accounting Association (AAA) Model to help consider your response to this question? Answers: Introduction This particular section deals with the case on Plummet Travel Limited and the auditor Kingsley Read. In this particular section, emphasis has been given on providing recommendations on whether Kingsley Read was following the audit function with due care. Addition to that, it requires recommending on whether Plummet Travel Limited had been involved in contributory negligence of any types (Gay Simnett, 2015). According to the Auditing Standard; Due Care is to be exercised in the planning as well as planning and performance of the audit and preparing the report. This standard requires the independent auditor for planning and performing his or her work with due professional care. This reveals the fact that due professional care mainly imposes responsibility on each professional for acting as per independent auditor who is responsible for observing the standards of flied work as well as reporting. 1. Kingsley Read failed to exercise due care in the audit of Plummet Travel The above statement is completely not true as Kingsley Read had tried every possible ways to audit for the company named as Plummet Travel. Plummet Travel had upgraded its accounting software system to a computer database (Gay Simnett, 2015). Due to this upgradation, Kingsley Read does not have the proficiency to review as well as evaluate the database management system. As he was not aware of how to review the upgraded the system used in the company, he took the assistance of an independent expert who will undertake the role. The independent expert is of the opinion that the system appears to be reliable and that the change of latest accounting system database was correctly carried out by Plummet Travel Limited. The above fact explains that Kingsley Read has tried every possible ways for auditing the new form of systems by attending courses that can familiarize with the features of the upgraded accounting systems to a computer database. Addition to that, Board of Directors was happy to see that Plummet Travel Limited is performing well after upgrading the computer database. Therefore, Kingsley Read was acting with due care as the auditor had carried his work in a professional way. Kingsley Read had acted with professional due care while auditing for Plummet Travel Limited. This has been done by exercising the planning as well as performance at each step in the audit report preparation. Kingsley Read had audited for the company Plummet Travel Limited whereby he plans and performs his work with due professional care. It is noted from the case as Kingsley Read had made attempts for auditing the new accounting computer database that was used by Plummet Travel Limited. Despite having little knowl edge on the new forms of accounting computer database, he took advice from an independent expert and relies upon his conclusion that change had been a positive aspect for the company. Plummet Travel is guilty of contributory negligence The above statement is not true as Plummet Travel Limited has trusted the wordings of their appointed auditors who quarterly audit for each financial year. Plummet Travel Limited was not found guilty of any contributory negligence as the company had review the auditor statement and happy with the figures (Bobek, Hageman Radtke, 2015). Contributory negligence in auditing means purposely neglecting or contributing towards unfair practices that is taking place in the business organization. It is not the case as Plummet Travel Limited Board of Directors had personally reviewed the statement of auditors at the time of Board Meetings. The company had found out that the new system had been in place for 6 months that made the directors happy with the way that was operating. Therefore, it is understood that Plummet Travel Limited was unaware of any unfair misstatement in their financial statements and they are not liable for contributory negligence. Kingsley Read owes a duty of care to the New Zealand Parent Company Kingsley Read acts with due professional due care and are not obliged to pay for negligence to the New Zealand Company. This is because all the necessary actions was undertaken by Kingsley Read starting from taking expert advice, gaining knowledge on new systems by undertaking courses. These are the actions that make Kingsley Read acting with due care and working for the benefits of Plummet Travel in every means (Bobek, Hageman Radtke, 2015). 2. American Accounting Association Model Decision making process Facts identification The fact from the case is that Jimmy was of the opinion that Engines International Limited was using a questionable method for revenue recognition that cannot be considered as the appropriate method to use in the upcoming financial years. Jimmy discussed the matter with the Senior audit partner but the answer given to him was that the method had been used for 10 years and is appropriate Jimmy wants to include a disserting statement in the audit working papers but the audit partner refuses to permit such kind of statement. Rather, she showed willingness in writing a letter to Jimmy acknowledging full responsibility for the audit. Finally, the audit partner refuses to make Jimmy her audit partner for the company. Therefore, the fact that is identified from the case is that there is issue with the revenue treatment that is adopted by EI in their business operations Defining the ethical issues Ethical issue that is identified in the case is that there was disagreement between the statement made by Jimmy and the Senior Auditor. Ethical issue identified in this case whether Jimmy has listened to the Senior Auditor or not. Addition to that, whether actually Jimmy should listen to the Senior Auditor in the particular situation where both the auditors disagreed regarding the unquestionable revenue treatment that has been investigated by ASIC. Identification of major principles, rules and values Code of Ethics is statement of principles as well as expectations that governs individual behavior organizational behavior in the conduct of internal auditing (Bobek, Hageman Radtke, 2015). The purpose of the Code of Ethics is to promote the ethical culture in the profession of internal auditing. Code of ethics is essential as well as appropriate for the profession of internal auditing as it is on the trust placed in its objective assurance in relation with risk management, governance and control. Code of Ethics provides four principles as well as rules of conduct under the category named as: Integrity, Objectivity, Confidentiality and competency (Cameron O'Leary, 2015). The rules of conduct mainly describe the behavior norms as expected from the internal auditors. Some rules help in interpreting the principles into practical implications as well as intended to guide the ethical conduct of internal auditors. The Code of Ethics mainly provides guidance to the internal auditors who serve others. Internal auditors refer to Institute members for providing internal auditing services within the definition of internal auditing. Applicability and Enforcement- Code of Ethics is applied to both individuals as well as entities those provide internal auditing services (Cockrell, Stone and Wier, 2017). In case of Institute members, breaches of the code of ethics will be evaluated as well as administered in accordance to the Institute Disciplinary Procedures. If a particular conduct is not mentioned in the Rules of Conduct, it does not prevent it from being unacceptable or discreditable where member is liable to disciplinary action. American Accounting Association Model This model comes from a report for the AAA that is written by Langenderfer and Rockness in the year 1990. Scenario for the AAA Model An auditor uncovers an irregular cash payment as well as receives an unsatisfactory explanation for it that comes from client finance director. This model suggests a logical seven step process for conducting the decisions as it takes ethical issues into account (Gay Simnett, 2015). Steps: The first step is to establish the facts of the case by ensuring that there is no ambiguity about what is under consideration. The second step is to identify the ethical issue in the case by asking what are the issues at stake The third step requires identifying the norms by placing the decisions in its social, ethical as well as professional behavior context. In this, professional code of ethics are taken into consideration by discussing on the norms, principles and values The forth step is to identify the alternative course of action by stating each consideration of the norms The fifth step is to select the best course of action The sixth step is to consider the consequences of the outcomes The final step is take the decisions According to American Accounting Association (AAA) Model, it is noted that acting in the public interest takes into consideration where accountants need to have legitimate interest of clients, financial institutions, employers, business, employees as well as financial community that relies upon the integrity and objectivity of the accounting profession (Gay Simnett, 2015). This is to support the proprietary as well as orderly function of business. The dependence actually imposes public interest accountability on the accounting occupation. It is responsibility of the professional accountants for acting according to the public interest, reasonable and informed public perception at the time of deciding whether to believe with the appointment or meeting that bears in mind to the stage of public interest of business entities. Professional Accountants has to comply with the basic principles that includes: Integrity- This principle means professional accountants needs to be straightforward as well as honest in all the professional and business relations. Objectivity- This principle means that professional accountants cannot be bias in any particular situation, give rise to conflicts of interest as well as undue authority of others that will override specialized or commerce judgment in any case. Professional competence and due care- This particular principle means that professional accountants has to maintain essential professional skills as well as knowledge to that level where they can guarantee that a client or employer receives the experienced professional services. The services depend upon the current developmental practices, techniques and legislation as well as act that are diligently followed in accordance with the applied technical as well as professional standards. Confidentiality- This particular principle means that the professional accountants need to admiration the privacy of information that is acquired as a consequence of maintaining qualified as well as trade relationships. They cannot reveal any information to the third parties without proper and special power unless there is a legal or proficient right or duty for disclosing the information or using the information for personal benefit of the professional accountants or third parties. Professional behavior- This particular principle means that the professional accountants should obey with the pertinent laws as well as policy so that they can avoid any accomplishment that discredits the accounting occupation in the near future. From the above fundamental principles, the ethical case on Jimmy would comply with the: Objectivity- In this case, conflict of interest is taking place between Senior Audit Partner and Jimmy that is actually hampering the professional or business judgment for the company EI. Professional competence and due care- In this case, there is disagreement between the Senior Audit Partner and Jimmy. This means the Senior Audit partner do not have the essential professional attitude and skills in handling the matters as it is negatively affecting the company for which they are auditing and they cannot get required professional services in this type of conflict. They should understand the technical and professional standards of handling matters of audit where company relies upon their professional advices and services. Professional behavior- Senior Audit partner lacks the professional behavior and failed to comply with the laws and system at the same time. Specifying the alternatives After reading the Code of Ethics for Professional Accountants, it can be understood that the given case on ethics has two alternative options that needs to taken into consideration by Jimmy before getting into final course of action. The first option that Jimmy will have is agreeing with what Senior Auditor argued, that is, there is no issue with the method adopted by EI in terms of revenue treatment. The second option that Jimmy will have is not agreeing with the Senior Auditor and stick to the point as found out at the time of audit that is there is questionable method of recognizing revenues as investigated by ASIC. Comparing values and alternatives After evaluating the alternatives, Jimmy should compare the values of both the alternatives and decide over the best option that needs to be adopted for future activities. Jimmy should select the second alternative that state not agreeing with the matter pointed out by the Senior Auditor. Assessing the consequences If Jimmy selected the first option, then he would have charged legal actions by the Senior Auditor of the firm. As Jimmy has selected the second option, he can now convey his issue to the Senior Management of Fitzgerald Milhouse Chartered Accountants. If guidance is not provided by the Senior management, then further Jimmy can convey his matter to Corporate Governance. Jimmy can even go to shareholders and then to the regulatory bodies to get his matter solved and takes legal action on the Senior Audit partner. Making the final decision Jimmy made the final decision that he will not agree to the statement of Senior Audit Partner and take the corrective course of action. Conclusion At the end of the report, it is analyzed that Kingsley, the legal advisor had acted with due care in carrying out the auditing for the company named as Plummet Travel Limited. On the contrary, Plummet Travel Limited was not involved in any contributory negligence as the company had involve in auditing their financial statement and found out that upgrading to the new systems actually help the company for better operations. Therefore, both the legal advisor and the company are not to found guilty in this case as they were constantly concerned with the actions undertaken and the consequences thereafter. This reveals the fact that the company does not have to be concerned or pay to the New Zealand Company because of any kind of obligatory negligence. References Bobek, D. D., Hageman, A. M., Radtke, R. R. (2015). The effects of professional role, decision context, and gender on the ethical decision making of public accounting professionals. Behavioral Research in Accounting, 27(1), 55-78. Cameron, R. A., O'Leary, C. (2015). Improving ethical attitudes or simply teaching ethical codes? The reality of accounting ethics education. Accounting Education, 24(4), 275-290. Carson, E., Simnett, R., Vanstraelen, A. and Trompeter, G., 2016. Assessing Initiatives to Improve the Quality of Group Audits Involving Other Auditors. Cockrell, C., Stone, D.N. and Wier, B., 2017. Accounting for Professional Accountants' Dysfunctional Knowledge Sharing: A Self-Determination Theory Perspective. Journal of Information Systems. Cohen, J.R. and Simnett, R., 2014. CSR and assurance services: A research agenda. Auditing: A Journal of Practice Theory, 34(1), pp.59-74. Gay, G. E., Simnett, R. (2015). Auditing and assurance services in Australia (6th ed.). Roseville: McGraw Hill Gist, W. E., Anderson, U. L., Janvrin, D. J., Pitman, M. K. (2015). Comments by the Auditing Standards Committee of the Auditing Section of the American Accounting Association on the IESBA ED Release (August 14, 2014), Proposed Changes to Certain Provisions of the Code Addressing the Long Association of Personnel with an Audit or Assurance Client: Participating Committee Members. Current Issues in Auditing, 9(1), C18-C22. Hay, D., Stewart, J., Botica Redmayne, N. (2016). The Role of Auditing in Corporate Governance in Australia and New Zealand: A Research Synthesis. Junior, R. M., Best, P. J., Cotter, J. (2014). Sustainability reporting and assurance: a historical analysis on a world-wide phenomenon. Journal of Business Ethics, 120(1), 1-11. Knechel, W. R., Salterio, S. E. (2016). Auditing: assurance and risk. Routledge. Lawson, R. A., Blocher, E. J., Brewer, P. C., Cokins, G., Sorensen, J. E., Stout, D. E., ... Wouters, M. J. (2013). Focusing accounting curricula on students' long-run careers: Recommendations for an integrated competency-based framework for accounting education. Issues in Accounting Education, 29(2), 295-317. Martinov-Bennie, N. Mladenovic, R., (2015). Investigation of the impact of an ethical framework and an integrated ethics education on accounting students ethical sensitivity and judgment. Journal of Business Ethics, 127(1), pp.189-203. Moroney, R., Campbell, F., Hamilton, J., Warren, V. (2014). Auditing: A Practical Approach. Wiley Global Education. Redmayne, N. B. (2013). Auditing and Assurance Services and Ethics in Australia: An Integrated Approach. Journal of Accounting Organizational Change. Simnett, R., Carson, E., Vanstraelen, A. (2016). International Archival Auditing and Assurance Research: Trends, Methodological Issues, and Opportunities. Auditing: A Journal of Practice Theory, 35(3), 1-32. Soh, D. S., Martinov-Bennie, N. (2015). Internal auditors perceptions of their role in environmental, social and governance assurance and consulting. Managerial Auditing Journal, 30(1), 80-111.

O Henry Essays - O. Henry, Short Story, , Term Papers

O Henry "William Sydney Porter- later known as O. Henry was born in North Carolina." O. Henry wrote many colorful and dramatic short stories. The inspiration for the many stories that he wrote came from his experiences through life. Some of these include working in a "drugstore, sheep ranching, bronco busting, living as a fugitive in Honduras" (Zwerger #1) William Sydney Porter's mother died when he was only about three years old. After her death William moved in with his aunt and his grandmother. While he was living with his aunt and grandmother will started to enjoy reading books and drawing sketches. "Will was influenced a lot by his Aunt". When will was seventeen he got his first real job. Will worked in a Drugstore with his Uncle Clark. "His Uncle Clark was the owner of the store". "Will liked working as a Pharmacist got licensed as a practicing pharmacist". .(Current-Garcia, pg13 #2) In 1882 will decided to leave home and come along to Southwest Texas as a guest of Mr. and Ms. Hall. They were going to visit their four boys that lived out in Southwest Texas. "Will enjoyed Texas very much he learned the ways of the west and while out in the west he started to develop talent as a cartoonist". Will also learn how to raise cattle and work on a cattle ranch. Will enjoyed working on the ranch, he worked on the ranch for about two years. . (Current-Garcia, pg13 #2) "In 1884 will decided it was time for a change of pace and moved to Austin Texas". Will still kept his interest for drawing cartoons and drawing sketches. At age twenty-five, he married a beautiful nineteen-year-old lady named Athol Estes. A year after there marriage their first child was born. Sadly their son died shortly after his birth. "Will and Athol were devastated by this". One year later they had another baby and it was a healthy girl, they named her Margaret. Margaret became ill after the second child (Current-Garcia, pg13 #2) "In 1891 will worked as a teller in The First National Bank of Austin". Will was not making enough money so in 1894, he bought a printing press and started publishing his own a comic. The paper was printed weekly and put in the Rolling Stone paper. A year later he decided to give up the paper. He was suspected and later questioned by the authorities embezzlement charges. "In 1985 will wrote short stories and drew many sketches for the Houston Post. (Current-Garcia, pg14 #2) In 1896 will was arrested on charges of embezzlement. "While awaiting trial will fled to New Orleans and than on to Honduras". After about a year of being away from the states will came back to Austin only to find his very sick wife who dies only a short time upon his return. Will went and turned himself into the Authorities shortly after he returned. He was tried and found guilty and sentenced to five years in the Federal Penitentiary in Ohio. (Current-Garcia, pg14 #2) "While in prison will wrote more than a dozen short stories". These stories were published in many national magazines. Will was released two years early from prison due to good behavior. Will moved to New York and became famous under the pen name O. Henry. O. Henry singed a contract with The New York Sunday World for a weekly feature short story. Over the next two years will produced over a hundred stories and for this he gained national fame. (Current-Garcia, pg14 #2) In 1904 will published his first book, Cabbages and Kings. This book was a book of short stories. The stories were about his adventures and experiences in Central America. Four years later Will Publishes his second book "The Four Million" it was a collection of twenty-five of his stories that were his most famous in New York. This book was a huge success for will. (Current-Garcia, pg14 #2) In 1910 William Sydney Porter died In New York.

Functional Areas within Asda Essays

Functional Areas within Asda Essays Functional Areas within Asda Essay Functional Areas within Asda Essay If Asda dont change their objectives then they will start to lose capital, customers and market share.  Aims may need to change in order to satisfy the changing needs of the customers e.g. reduction in cost.  Asdas main aim is very unlikely to transform unless the vision and the focus of the whole business changes. This could happen if the owner is changed or the company is struggling in the market. How Swift Supplies ownership could change  Swift Supplies has been a sole trader since it started off in the year 2000 and it has been expanding since so the chance of it changing into another ownership is very likely.  There are a lot of factors that may affect Swift Supplies status of ownership.  If Swift Supplies do decide to change they may change into a LTD to get limited liability and get a basic idea of shares being sold and bought privately so that they have the experience if they want to change into a PLC. They may change into a partnership if the competition is too strong or its too hard to manage a business on by one person.  Swift Supplies is run by one person but he has four staff under his employment, three of them are his relatives and if Swift Supplies do form a partnership they might be a partnership of four. This is positive in a lot of ways because they might agree on most things and if they are struggling in money problems they may share money together to save money and survive. : They could also form a partnership with their competitors to increase market share and earn and share large amounts of profit.  Why Swift Supplies may change their aims and objectives  As Swift Supplies is a small business its aims and objectives dont change a lot because as it doesnt have different departments like Asda but they need to be changed if they are not met properly.  If theyre competitors are earning more then the objectives should be changed or if they have more customers than Swift Supplies.  If Swift Supplies are not meeting customer demand then their objectives may change or if their service towards their customers is not excellent. If theyre product quality falls below standard or if the products are not demanding than the aims and objectives need to be changed.  If theyre staff are using dishonest methods and are stealing from the company then not only the aims and objectives have to be changed but also the staff.  The most important of all is if their profits are decreasing and they are in financial distress than the company has to review all its objectives and win back customer loyalty and trust to earn them profit so they can survive and if they want to carry on running the business. Functional Areas within Asda  Asda is a vast organisation that has functional areas that execute certain functions frequently in relation to their specific purpose.  These functional departments are essential to the business as they set out to complete specific day to day tasks with ease.  A group of employees are stationed in the various different functional departments in relation to their roles and expertise that are applied in each department.  These functional areas are the backbone of large companies as they set out to operate different functions in order to maintain the business operating more efficiently. Asda is architected by a structure of functional areas as they combine together to produce a successful company.  Human Resources  All businesses whether large or small employ people to carry out essential work assigned to them by their superiors or the company owners.  So the Human Resources departments lone function is to employ staff and then look after their needs once they are in the company employment.  Recruitment  Asda like many other successful companies like to employ the most proficient employees in order to benefit from their abilities. Asdas recruiting employees locate a vacancy that needs to be occupied and than they identify the vacancy and decide to put up job descriptions that species which person is required, what skills they need to have and what responsibility they will be taking on.  When this is decided they progress on to advertise that vacancy at an appropriate location, where they predict skilled candidates may discover these vacancies.  When people respond to these job descriptions their CVs are examined by the human resources department and than human resources progresses on to call the selected candidates for interviews. They than select their chosen candidate and than in an appropriate manner notify the unsuccessful candidates.  Retention  When Asda has excellent employees they prefer them at their service for as long as possible or they would have to employ and retrain new staff which would be costly.  Human resources are responsible for analysing staff turnover-this is the rate at which staff departs the organisation. There might be a lot of factors that affect staff leaving Asda; human resources have to investigate their reasons for leaving.  Asda attempts to have fair and competitive terms and conditions of employment which not only suit the employee but also Asda. These conditions ensure that employees are paid at a reasonable rate in relation to their job, given holiday privileges and sick pay.  Asda ensures that these conditions are fair on employees and are similar to Asdas competitors to avoid conflict. Disciplinary Action  When employees start becoming a liability at the workplace, human resources try to take immediate disciplinary action to stop and prevent it from happening again.  The first action is to give a verbal warning to the employee but if the problem persists a written warning is also given which shows written proof that states if he/she continues their actions than it will lead them to their own dismissal.  If this warning is ignored than the employee is given a straightforward dismissal by human resources.

Assignment Cover Sheet Essays - Information Technology Management

Assignment Cover Sheet Essays - Information Technology Management Assignment Cover Sheet Qualification Module Number and T itle HND in Business Management BHND5202: Operations Management Student N ame No. Assessor Mr. Janaka Upendra Hand out date Submission Date 03rd March 2017 Assessment type Coursework Duration/Length of Assessment Type Individual 3000 words Weighting of Assessment 50% Learner declaration I, .certify that the work submitted for this assignment is my own and research sources are fully acknowledged. Marks A warded First assessor IV marks Agreed grade Signature of the assessor Date Feedback Form International College of Business Technology Module: BHND5202: Operations Management Student: Assessor: Mr. Janaka Upendra Assignment: Coursework - Individual Report Strong features of your work: Strong features of your work: Areas for improvement: Areas for improvement: Marks Awarded: Marks Awarded: Coursework - Individual Report Learning outcomes covered Understand the strategic role of operations management in sustaining firm's competitive advantages Understand the competitive priorities in product and service design Understand the interdependence of the operations function with the other key functional areas of a firm Scenario and the Task Scenario Operations management is a business function responsible for planning, coordinating and controlling the resources needed to produce a company's goods or services. Visit any service or manufacturing organization of your choice. Keenly observe the existing operations and collect data related to following learning outcomes. Identify the business, strategic framework of the business , the operations and e xplain why operations management is impor tant for the organization. (10 Marks) Study their operations strategy and d escribe the per formance objectives which they have prioritized out of cost; dependability; flexibility; quality and speed . Understand the link between operations management and strategic planning. Further discuss the internal and external benefits of excelling in these performance objectives. (3 0 Marks) E valuate the approach of the selected organization for below operation functions and derive recommendations for improvements. Select only five functions. Facility layouts P r ocess selection Linear programming Process flow charts P roject management Q uality assurance/ control (5 0 Marks) Prepare a proper report on the above mentioned tasks, not exceeding 3 000 words . (10 words) Assessment Criteria This submission will be assessed as follows Total marks Allocated Marks obtained by the student for the answer provided 1 Identify the business, strategic framework of the business, the operations and explain why operations management is important for the organization. 10-09 Has clearly identified the business, strategic framework of the business, the operations AND has clearly explained why operations management is important for the organization. AND effective judgments are evident with critical analysis 08-07 Has clearly identified the business, strategic framework of the business, the operations AND has clearly explained why operations management is important for the organization. Noted judgments BUT lack of critical analysis 06-05 Has averagely identified the business, strategic framework of the business, the operations AND has averagely explained why operations management is important for the organization. BUT lack of effective judgments. 04-03 Has averagely identified the business, strategic framework of the business, the operations BUT has weakly explained why operations management is important for the organization. AND no effective judgments. 02-00 Has weakly identified the business, strategic framework of the business, the operations AND has weakly explained why operations management is important for the organization. AND no effective judgments. 2. Study their operations strategy and describe the performance objectives which they have prioritized out of cost; dependability; flexibility; quality and speed. Understand the link between operations management and strategic planning. Further discuss the internal and external benefits of excelling in these performance objectives. 30-25 Effective judgments are evident in understanding the link between operations management and strategic planning further in identifying the performance objectives which they have prioritized. And has clearly described those performance objectives and internal and external benefits of excelling in these performance objectives. 24-19 Judgments are evident in the relevant places BUT which are not effective. AND has clearly described those performance objectives AND internal and external benefits of excelling in these performance objectives. 18-13 Lack of effective judgments is evident BUT has clearly described those performance objectives and internal and external benefits of excelling in these performance objectives. 12-07 No effective judgments are evident. BUT has averagely described those performance objectives AND internal and external benefits of excelling in these performance objectives. 06-00 No effective judgments are evident. AND has weakly described those performance objectives and internal and external benefits of excelling in these performance objectives. 3.1 Function 01 Critically evaluate the approach of the selected organization for below operation

Community Analysis for Sedgefield Elementary School Essay

Community Analysis for Sedgefield Elementary School - Essay Example There is a public library within the vicinity but mathematically and logically speaking, most of the students could not afford to be they're considering the accessibility of the people who are within the area (The distance, the availability of time, availability of materials that are to be used). In the school's case, it has limited resources for the students to enjoy the privilege of having different study materials. It lacks resources that are essential for the need of information in their respective subjects. Therefore a need for more learning materials particularly books and library for the students to enjoy their studies. Due to limited resources, the students are deprived of having a quality education, which is needed by the students. Primarily, the need of literacy program for the students is at bay so the problem for them to read and write is a major concern in order for the students to have at least a capital for them to ascend into the next level of education. So the need for a library is evident. To analyze the library that is present in the vicinity in this small community in Charlotte particularly the Sedge field media center, it ca

Women and Culture in the West Research Paper Example | Topics and Well Written Essays - 1500 words

Women and Culture in the West - Research Paper Example nce, mathematics, history, philosophy, Latin, Italian, French, Greek and German unlike the majority who preferred the girl child doing worsted work and practicing quadrilles. Their education was his responsibility (Aler, 2008). All these teachings resulted to Florence being intelligent and well educated which in some way shaped her to the nurse she came to be. Since Florence came from a wealthy background she was not expected to work. Her mother most of all deemed it best if she was to get married some day because she assumed that was her destiny. It was after a long emotional battle that tutors were eventually allowed to teach Florence mathematics over home duties. She was taught a number of subjects such as algebra, geometry and arithmetic’s. During her leisure time, Florence spent it tutoring children on this particular topics thus in the process enhancing her knowledge and having a wider scope on mathematics. She enjoyed being of service to others (Aler, 2008). Unlike these present times where people are strongly campaigning for the girl child to have a decent education and a lead a decent life where they are able to fend for themselves and be independent there was once upon a time an era where the English girls had little or no education at all, this was during the nineteenth century. Boys had an advantage over girls in the sense that parents were more willing to take them to private schools and pay more since there was no system of free schools until the 1880s. Girls of all ages had a disadvantage in relation to boys of the same age and level because of the depravity of education knowledge. Governesses taught the girls of the upper –class since they did not go to school at all but the funny part is that these very governesses who are supposed to be the source of enlightenment had no formal training. The objective of this strategy of the upper-class being taught at home was to alienate them from the lower classes as well as to keep them away from the

My watch Essay Example for Free

My watch Essay My beautiful new watch had run eighteen months without losing or gaining, and without breaking any part of its machinery or stopping. I had come to believe it infallible in its judgments about the time of day, and to consider its constitution and its anatomy imperishable. But at last, one night, I let it run down. I grieved about it as if it were a recognized messenger and forerunner of calamity. But by and by I cheered up, set the watch by guess, and commanded my bodings and superstitions to depart. Next day I stepped into the chief jewelers to set it by the exact time, and the head of the establishment took it out of my hand and proceeded to set it for me. Then he said, She is four minutes slow – regulator wants pushing up. I tried to stop him – tried to make him understand that the watch kept perfect time. But no; all this human cabbage could see was that the watch was four minutes slow, and the regulator MUST be pushed up a little; and so, while I danced around him in anguish, and implored him to let the watch alone, he calmly and cruelly did the shameful deed. My watch began to gain. It gained faster and faster day by day. Within the week it sickened to a raging fever, and its pulse went up to a hundred and fifty in the shade. At the end of two months it had left all the timepieces of the town far in the rear, and was a fraction over thirteen days ahead of the almanac. It was away into November enjoying the snow, while the October leaves were still turning. It hurried up house rent, bills payable, and such things, in such a ruinous way that I could not abide it. I took it to the watchmaker to be regulated. He asked me if I had ever had it repaired. I said no, it had never needed any repairing. He looked a look of vicious happiness and eagerly pried the watch open, and then put a small dice box into his eye and peered into its machinery. He said it wanted cleaning and oiling, besides regulating – come in a week. After being cleaned and oiled, and regulated, my watch slowed down to that degree that it ticked like a tolling bell. I began to be left by trains, I failed all appointments, I got to missing my dinner; my watch strung out three days grace to four and let me go to protest; I gradually drifted back into yesterday, then day before, then into last week, and by and by the comprehension came upon me that all solitary and alone I was lingering along in week before last, and the world was out of sight. I seemed to detect in myself a sort of sneaking fellow-feeling for the mummy in the museum, and desire to swap news with him. I went to a watch maker again. He took the watch all to pieces while I waited, and then said the barrel was swelled. He said he could reduce it in three days. After this the watch AVERAGED well, but nothing more. For half a day it would go like the very mischief, and keep up such a barking and wheezing and whooping and sneezing and snorting, that I could not hear myself think for the disturbance; and as long as it held out there was not a watch in the land that stood any chance against it. But the rest of the day it would keep on slowing down and fooling along until all the clocks it had left behind caught up again. So at last, at the end of twenty-four hours, it would trot up to the judges stand all right and just in time. It would show a fair and square average, and no man could say it had done more or less than its duty. But a correct average is only a mild virtue in a watch, and I took this instrument to another watchmaker. He said the kingbolt was broken. I said I was glad it was nothing more serious. To tell the plain truth, I had no idea what the kingbolt was, but I did not choose to appear ignorant to a stranger. He repaired the kingbolt, but what the watch gained in one way it lost in another. It would run awhile and then stop awhile, and then run awhile again, and so on, using its own discretion about the intervals. And every time it went off it kicked back like a musket. I padded my breast for a few days, but finally took the watch to another watchmaker. He picked it all to pieces, and turned the ruin over and over under his glass; and then he said there appeared to be something the matter with the hair- trigger. He fixed it, and gave it a fresh start. It did well now, except that always at ten minutes to ten the hands would shut together like a pair of scissors, and from that time forth they would travel together. The oldest man in the world could not make head or tail of the time of day by such a watch, and so I went again to have the thing repaired. This person said that the crystal had got bent, and that the mainspring was not straight. He also remarked that part of the works needed ha lf- soling. He made these things all right, and then my timepiece performed unexceptionably, save that now and then, after working along quietly for nearly eight hours, everything inside would let go all of a sudden and begin to buzz like a bee, and the hands would straightway begin to spin round and round so fast that their individuality was lost completely, and they simply seemed a delicate spiders web over the face of the watch. She would reel off the next twenty-four hours in six or seven minutes, and then stop with a bang. I went with a heavy heart to one more watchmaker, and looked on while he took her to pieces. Then I prepared to cross-question him rigidly, for this thing was getting serious. The watch had cost two hundred dollars originally, and I seemed to have paid out two or three thousand for repairs. While I waited and looked on I presently recognized in this watchmaker an old acquaintance – a steamboat engineer of other days, and not a good engineer, either. He examined all the parts carefully, just as the other watchmakers had done, and then delivered his verdict with the same confidence of manner. He said: She makes too much steam – you want to hang the monkey-wrench on the safety-valve! I brained him on the spot, and had him buried at my own expense. My uncle William (now deceased, alas!) used to say that a good horse was a good horse until it had run away once, and that a good watch was a good watch until the repairers got a chance at it. And he used to wonder what became of all the unsuccessful tinkers, and gunsmiths, and shoemakers, and engineers, and blacksmiths; but nobody could ever tell him

Repression of Women in Euripides The Bacchae Essay -- Feminism Women

Repression of Women in Euripides' The Bacchae      Ã‚   Many different interpretations can be derived from themes in Euripides's The Bacchae, most of which assume that, in order to punish the women of Thebes for their impudence, the god Dionysus drove them mad. However, there is evidence to believe that another factor played into this confrontation. Because of the trend of male dominance in Greek society, women suffered in oppression and bore a social stigma which led to their own vulnerability in becoming Dionysus's target. In essence, the Thebian women practically fostered Dionysian insanity through their longing to rebel against social norms. Their debilitating conditions as women prompted them to search for a way to transfigure themselves with male qualities in order to abandon their social subordination.    According to research, the role of women in classical Greece was extremely limited. Men and women were segregated all over in the Greek society, even in the home (Source 9). Women were secluded in their homes to the point of not being able to leave their own quarters except on special religious occasions or as necessity dictated (Source 10). All women were tightly controlled and confined to the home to insure that their husbands were provided legitimate male heirs. Beyond this, women had no true value (Source 6). Clearly, male domination in Greek society was like enslavement to women. A marriage contract dated 92 B.C. can be located in Women's Life in Greece & Rome by Mary R. Lefkowitz and Maureen B. Fant which defines unacceptable behavior within the union of marriage. The document requires that both husband and wife be chaste within the context of the household, but although nothing prevents ... ...because their position in life made them more susceptible to this kind of delirium.    Works Cited Williams, C.K. The Bacchae of Euripides Faraone, Christopher A. Ancient Greek Love and Magic Http://www.hup.harvard.edu/catalog/FARANC.html Gleason, Maud W. Making Men: Sophists and Self-Presentation in Ancient Rome Http://pup.princeton.edu/titles/5574.html Lefkowitz, Mary R. And Maureen B. Fant Women's Life in Greece & Rome http://uky.edu/ArtsSciences/Classics/wlgr/wlgr-greeklegal101.html Http://didaskalia.berkeley.edu/supplements/supp1/rabinowitz.html Http://novaonline.nv.cc.va.us/eli/eng251/agamemguide.html Http://pup.princeton.edu/titles/5665.html Http://www.classicnote.com/ClassicNotes/Titles/bacchae/themes.html Http://www.ifi.uio.no/~thomas/ai/ai03.txt Http://www.iwu.edu/~mblodget/hypergoddess.html   

Unit 203

Unit 203 Outcome 1: understand the importance of equality and inclusion 1. 1 explain what is meant by: * diversity * equality * inclusion * discrimination DIVERSITY means difference. When it is used together with EQUALITY it means recognizing both individual and group differences, it means treating everyone as an individual and giving value to each and every person. Diversity means allowing people to be different and respecting these differences. In care industry the carer might need to challenge others if necessary and speak up for the individuals they support, who cannot speak for themselves.INCLUSION is the right of every human to have equal access and opportunities, regardless their race, gender, disability, medical or other need, culture, age, religion and sexual orientation. It is about getting rid of discrimination and intolerance. DISCRIMINATION is a preconceived attitude towards the members of a particular group that leads to less favorable or bad treatment of those persons. This kind of attitude is often resistant to change even in the light of new information. 1. describe ways in which discrimination may deliberately or inadvertently occur in the work setting Direct discrimination may happen when individuals are treated less favorable or when they are given lower standard of services because of their gender, race, ethnicity, culture, disability, religion, sexuality, mental health or age. The carer must be aware of its own prejudices and make sure that the support they give is not provided at different standards for certain categories. Indirect discrimination takes place when a rule or policy is more restrictive for people from a certain group, when it should be applied equally to everybody.For example a council procedure for homeless people made only in English would put people whose first language is not English in difficulty, which is an unfair disadvantage and could be taken as indirect discrimination. If the council has a good reason for having a particular policy in place (eg. For health or safety reasons) this would not be consider indirect discrimination. Harassment can take place because of people’s prejudices or because individuals believe it is acceptable to tease people or tell racist jokes. This creates an unpleasant environment where an individual can feel degraded.Victimization takes place when someone is treated less favorable because of doing something that another person disapproves (eg. Someone being treated less favorable because they complained about a service). The care worker duty is to make sure they understand what might be considered as discrimination and to raise any concerns with their supervisor/ manager on behalf of the individuals they support. 1. 3 explain how practices that support equality and inclusion reduce the likelihood of discrimination In providing care and support too individuals, it is our duty to be able to respond appropriately and sensitively to everyone we interact with.The w ay a person approach equality and inclusion shows whether she/ he is able to provide care and support. A way in which employers have responded to the issue of diversity was to develop flexibility in their working practices and services (eg. Employer may allow flexible working pattern to accommodate child care or a GP surgery may offer services during weekends for people that work full time during the week). So a commitment to equality in addition to recognition of diversity means that different can be equal. It is important that employers and their representatives behave ethically and lead by example.The UK framework has 2 elements to it: anti-discriminatory framework gives individuals a route to raise complains of discrimination around employment and service delivery and public duties which place a proactive duty on employers to address institutional discrimination. The anti-discriminatory framework protects gender, ethnicity, disability, sexuality, religion, age. Public bodies inc luding local authorities, education, police forces, and national health services are bound to z number of duties. The implementation of public duties will identify and address institutional discrimination.Each of the public duties requires employers to: * produce an equality scheme * carry out impact assessments on their functions, policies and practices * carry out equalities monitoring and take action to redress any imbalance * publish the results of any work undertaken Outcome 2: Be able to work in an inclusive way 2. 1 identify which legislation and codes of practice relating to equality, diversity and discrimination apply to own role The Equality Act 2010 ensures consistency in what work places need to do to comply with the law and make working environments fair.The purposes of the Equality Act are: * establish the Commission for Equality and Human Rights * make discrimination unlawful * create a duty on public authorities to promote equality of opportunity between men and wome n and the prevention of sex discrimination The new Act aims to protect disabled people, prevent disability discrimination and also strengthen particular aspects of equality law. The Act provides legal rights for disabled people in the area of: * employment * education * access to goods, services and facilities including larger private clubs and land based transport services * buying and renting land or property functions of public bodies The Equality Act covers the same groups that were protected by existing equality legislation- age, disability, gender reassignment, race, religion or belief, sex, sexual orientation, marriage or civil partnership, and pregnancy and maternity- but now extends some protections to groups not previously covered (e. g. care workers or parents of a disabled person). It provides rights for people not to be directly discriminated against or harassed because they have an association with a disabled person, or because they are wrongly perceived to be disabled .The main Acts incorporated into the Equality Act 2010 are: * The Disability Discrimination Act 2005- about removing the discrimination that disabled people experience. It gives them rights in employment, education, access to goods, facilities and services, buying or renting land or property, function of public bodies. * The Equal Pay Act 1970- stops employers to discriminate between men and women by paying them differently and providing different employment terms and conditions if they are doing: the same or similar work, work rated as equivalent in a job evaluation scheme, work of equal value. The Sex Discrimination Act 1975 and amendments 1982, and 1999- make unlawful the discrimination on grounds of sex, marital status or gender reassignment. It applies when recruiting and when deciding what terms and conditions should be offered to an employee as well as when decisions are made about who should be promoted, transferred or receive training as well as to any decisions about termi nating someone’s employment. The Race Relations Act 1976 and amendments 2000, 2003- which gives public authorities a statutory duty to promote race equality. The aim is to make promoting race equality central to the way public authorities public authorities work, and says they must: eliminate unlawful racial discrimination and promote equality of opportunity and good relations between people of different racial groups. 2. show interaction with individuals that respects their beliefs, culture, values and preferences in order to be sure that a care worker’s work is inclusive and respectful of other people’s social identity, they need to: * recognize that they need to treat everyone they care and support as individuals and respond to them, and their social identity, in an individual manner * Understand that treating people fairly does not mean treating people in the same way.They need to recognize difference and respond appropriately * Respect all individuals they support regardless of their social identity * Try to increase their knowledge and understanding of aspects of social identity that might be different from their own * Avoid stereotyping or making assumptions about individuals based on their social identity * Recognize that their own social identity may impact on individuals in different ways * Avoid using inappropriate and disrespectful language relating to social identity 2. 3 describe how to challenge discrimination in a way that encourages hange If discrimination is challenged effectively, future incidents of discrimination can be prevented, as well as empowering individuals to understand their rights. The care worker should: * Always act fairly and try to see things from the other person’s point of view, considering that there could be different pressures, needs and cultures. * Always use positive language and never use words or phrases that could be disrespectful towards another person * Not allow prejudices and stereoty ping to influence them and not accept any tupe of discriminatory behaviorOutcome 3: Know how to access information, advice and about diversity, equality and inclusion 3. 1 identify a range of sources of information, advice and support about diversity, equality and inclusion http://www. equalityhumanrights. com/ gives information about the Equality and Human Rights Commission which was created to challenge discrimination and promote equality and human rights http://www. scie. org. uk/socialcaretv/search. asp? uery=diversity gives information about working with lesbian, gay, bisexual and transgendered people with different needs of support https://www. direct. gov. uk/ gives information and guidelines about public services Employer’s policy and procedures regarding equality and diversity 3. 2 describe how and when to access information, advice and support about diversity, equality and inclusion Any belief that someone is a victim of discrimination has to be reported immediately to the manager or supervisor.If a care worker feels that he/ she is a victim of discrimination, they should as well report it straight away to the manager or supervisor. Also a more senior or different manager can be contacted if there is a suspicion that the direct manager or supervisor might be involved. The human resources team is usually qualified to give advice and support on this matter. Support can also be found to a Trade Union if the care worker is a member or to Advisory, Conciliation and Arbitration Service (www. acas. org. uk).

What action can the Commission take against the UK? Does the UK have any defences that it can rely on?

Introduction The European Commission is required to ensure that all Member States comply with EU law and thereby seek out any infringements that are taking place. If necessary, the Commission may bring an end to such infringements by commencing proceedings in the European Court of Justice (ECJ); Van Gend en Loos v Nederlandse Administratie der Belastingen. Such proceedings are brought under Articles 258, 259 and 260 of the Treaty on the Functioning of the European Union (TFEU) (previously Articles 226, 277 and 228 of the European Community (EC)). In the instant scenario, the Commission has decided to take action against the UK under Article 258 TFEU for failing to fulfill its obligations under the Treaty. This is being done on the grounds that the UK has failed to implement the new Directive (the Directive), adopted by the Council of Europe, that was to be implemented by all Member States by the 1 February 2014. Article 258 states; â€Å"If the Commission considers that a Member State had failed to fulfill an obligation under the Treaties, it shall deliver a reasoned opinion on the matter after giving the State concerned the opportunity to submit its observations†. The UK will therefore have an opportunity to raise any defenses within the time that has been specified by the Commission. If the UK fails to submit its observations, the Commission may then bring the matter before the ECJ as shown in Commission v United Kingdom. Here, it was held by the ECJ that; â€Å"assuming the Commission’s submissions are correct, it is not for the Court to give such an interpretation with the aim of correcting Article 2(1) of the Thirteenth Directive†. This case demonstrates that even if the Commission does take action against the UK, this does not mean that the ECJ will intervene. As pointed out by Haynes; â€Å"the Court has over the years been somewhat inconsistent in terms of the degree of interventionism in which it is prepared to engage in order to protect and p reserve the integrity of Community legislation and to iron out those inconsistencies that inevitably creep in.† Despite this, it is up to the Commission to decide whether infringement proceedings ought to be commenced; Alfons Lutticke GmbH v Commission. The Commission thus plays an important role in launching infringement proceedings against Member States and is capable of taking â€Å"whatever action it deems appropriate in response to either a complaint or indications of infringements which it detects itself.† An investigatory process will first be undertaken, which will then be followed by a letter of formal notice that will be served upon the Member State. Once a letter of formal notice has been served upon the Member State, where necessary, a referral to the ECJ will then be made. The procedure that has been established under Article 258 TFEU consists of two phases; pre-litigation and litigation. The intention of the pre-litigation phase is to provide a Member Stat e with the opportunity to comply with the Treaty requirements or provide a justification of its reasons for not doing so; Commision v France. Therefore, the Commission is capable of using the pre-litigation phase as a tool to persuade the UK to comply with the Directive. If the Commission is unsuccessful in persuading the UK to comply with the Directive, the pre-litigation phase will be used as a means of defining the subject-matter of the dispute; Joined Cases 142/80 and 143/80 Essevi and Salengo. It will then be up to the ECJ to determine whether the UK has breached its duties under the Treaty; Germany v Commission. In communicating with the UK on its infringement, it is likely that the Commission will use the EU Pilot that was established as a means of communication between the Commission and Member States. If the EU Pilot fails to resolve the dispute, the Commission may instigate infringement proceedings by giving the UK the opportunity to submit its observations. This is done b y issuing a letter of formal notice; Commission v Austria. The UK will consequently have the chance to submit its reasons for not implementing the Directive as shown in Commission v Portugal. Accordingly, it will thus be argued that there was pressure on parliamentary time and that the Directive will be implemented shortly. The UK will also be able to put forward its observations on Portugal’s non-implementation of the Directive and the fact that it is very early to bring an enforcement action against the UK. If the Commission does not agree with the UK’s response and the UK has not made any attempt to implement the Directive, the Commission may follow this up with a reasoned Opinion, which may then lead to an action before the ECJ; Commission v Germany. The Commission, in its reasoned Opinion, will set out the action it requires the UK to take in order to comply with the Directive and the reasons why it thinks the UK has failed to fulfil one of its Treaty obligations; Commission v Italy. Whilst the time limit that is to be laid down will be based upon a number of different factors, including the urgency of the matter, it is likely that the UK will have around 60 days to respond to the reasoned Opinion. This is intended to give the UK an opportunity to comply or put forward its right of defence as illustrated in Commission v Luxembourg. If the UK does not comply with the reasoned Opinion, the Commission will be capable of deciding whether the matter should be brought before the ECJ. The ECJ will not be concerned with the nature or seriousness of the infringement; Commission v Netherlands, but instead whether there has been a failure to fulfil obligations; Commission v Italy and the burden of proof will be on the Commission. Given that there has been a failure by the UK to fulfil its Treaty obligations under the new Directive, the ECJ will find that there has been an infringement. Although the UK may be able to put forward a defence that the Direc tive will be implemented shortly, it is doubtful that this will suffice as there is very little chances that defences to infringement are successful; Commission v Germany and Commission v Austria. Nor will the UK be able to argue that there has been pressure on Parliamentary time since it was evidenced in Commission v Spain that Member States may not plead that situations or practices existing in its internal legal order have caused the infringement as this will not justify a failure to comply with obligations under EU law. Nevertheless, in Commission v Italy Italy was able to rely on force majeure to justify non-compliance when it encountered temporary insuperable difficulties preventing it from compliance. Pressure on parliamentary time is not likely to be considered a temporary insuperable difficult. Furthermore, the fact that Portugal has failed to implement the Directive will be irrelevant as it was made clear in the Commission v France case that a Member State cannot rely on a possible infringement of the Treaties by another Member State to justify its own infringement. Since the UK has contended that it will implement the Directive shortly, it is likely that the principle of sincere loyalty (Article 4(3) TFEU) will apply. This principle demonstrates that Member States shall act in good faith by co-operating and providing the Commission will the relevant information it requests; Commission v Luxembourg. 2. Does Mr Steymann have any legal right to pursue the matter himself in EU Law? Mr Steymann will not be able to bring an action to the ECJ on the basis that his interests have been harmed by the UK’s failure to implement the Directive; Star Fruit Co. v Commission. However, he will have two options available to him. He can either make a complaint to the Commission, which might result in the Commission initiating proceedings under Article 258 TFEU, or he can bring proceedings in the UK courts under the principle of direct effect. Once a complaint is received by the Commission, a decision will then be made as to whether proceedings ought to be initiated against the UK. In making this decision, the Commission will insist on its discretionary power to determine whether it is worth commencing proceedings. In Commission v Greece a complaint was made to the Commission, which resulted in proceedings being commenced. The Commission, in its reasoned Opinion, established that there was an interest in bringing proceedings and the action was deemed admissible in so far as it concerned the subject matter of the dispute. EU law infringements may also be challenged before national courts, through the principle of direct effect. As such, Mr Steymann may be able to pursue the matter himself the UK courts he if can demonstrate that the Directive has direct effect and that there exists an appropriate remedy. Once the UK implements the Directive, Mr Steyman will most likely sell more gas boilers as he appears to be disadvantaged by the fact that the UK has failed to implement the new Directive. It will be more expensive to manufacture the equipment in the UK in compliance with EU law, which will prevent UK manufacturers from being able to sell the boilers at a much lower price. The principle of direct effect allows Member States to be challenged at national level by litigants seeking to rely on the direct effect of EU law. Mr Steymann will therefore be capable of taking advantage of the direct effect principle, which enables individuals to immediately invoke a European provision before a national or European court as highlighted in Van Gend en Loos v Nederlandse Administratie der Belastingen. As the consequence in the instant scenario is between an individual and the State, Mr Steymann will be able to invoke the European provision through vertical direct effect. For a Directive to have direct effect, nonetheless, the obligations must be clear, precise and unconditional. This was identified in Van Duyn v Home Office it was h eld by the Court of Justice that Article 3 (1) of the Residence and Public Policy, Security and Health Directive 54/221 was sufficiently precise to be capable of having direct effect, despite the fact that the scope of public policy and public security would require determination by the Court. Therefore, it is likely that the Directive on the environmental performance of gas boilers will be capable of having direct effect if it is shown to be clear and precise as enunciated in Defrenne v Sabena. It may also be deemed ‘unconditional’ on the basis that Member States are obliged to manufacture gas boilers in accordance with the provisions in the Directive; Van Gend en Loos v Administratie der Belastingen. However, if the Directive is subject to additional measures, then it will not be capable of having direct effect; Costa v ENEL. Overall, it seems as though the Commission has the ability to bring an end to the UK’s infringements of EU law by commencing proceedings in the European Court of Justice. As there has been a failure by the UK to fulfil its treaty obligations, it is likely that the Commission will be successful in taking action against the UK. Nevertheless, the UK will still be able to put forward a number of defences, though it is unlikely that these will prove to be a success. Since the UK has made it clear that the Directive will be implemented shortly, the principle of sincere loyalty will most likely apply. Mr Steymann also has a legal right to pursue the matter himself through the national courts under the principle of direct effect. Before doing so, however, it would be appropriate for him to make a complaint to the Commission as this could then lead to the initiation of proceedings. In bringing the action himself, Mr Steymann will be required to show that the Directive has direct effect and that there is an appropriate remedy available. Bibliography Books D Chalmers and G Davies. European Union Law: Cases and Materials, (London: Cambridge University Press, 2010). S Anderson. The Enforcement of EU Law: The Role of the European Commission, (Oxford: Oxford University Press, 2012). S Weatherill. Cases and Materials on EU Law, (Oxford: Oxford University Press, 2012). Journals EUR-Lex. ‘Document 12008E258’ (2008) [27 July, 2014]. Europa. ‘The Direct Effect of European Law’ (2010) [27 July, 2014]. European Commission. ‘Infringements of EU Law’ (2010) European Commission Application of EU Law, [27 July, 2014]. R Haynes. ‘Case C-582/08 Commission v United Kingdom’ (2010) De Voil Indirect Tax Intelligence, Volume 12 Issue 173. R Rawlings. ‘Engaged Elites: Citizen Action and Institutional Attitudes in Commission Enforcement’ (2006) European Law Journal, Volume 6, Issue 4, 447. R White and A Dashwood. ‘Enforcement Actions under Articles 169 and 170 EEC’ (1989) European Law Review, Volume 14, 388-389. S Enchelmaier. ‘Always at Your Service (Within Limits): The ECJ’s Case Law on Article 56 TFEU (2006-11)’ (2011) European Law Review, Volume 36, No 5, 623. Legislation Treaty on the Functioning of the European Union (TFEU) Case Law Alfons Lutticke GmbH v Commission Case 48/65, [1962] ECR 501 Commission v Austria Case 10/10, [2011] ECR I-5389 Commission v Austria Case 194/01, [2004] ECR I-4579 Commision v France Case 159/94, [1997] ECR I-5815, para 103 Commission v France Case 232/78, [1979] ECR 2729 Commission v Germany Case 191/95, [1998] ECR I-5449, para 44 Commission v Germany Case 74/91, [1992] ECR I-5437 Commission v Greece Case 240/86, [1988] ECR 1835 Commission v Italy Case 289/94, [1996] ECR I-4405, para 16 Commission v Italy Case 78/00, [2001] ECR I-8195, point 65 Commission v Italy Case 101/84, [1985] ECR 2629 Commission v Luxembourg Case 473-93, [1996] ECR I-3207, para 19 Commission v Luxembourg Case 490/09, [2005] ECR I-9811 Commission v Netherlands Case 359/93, [1995] ECR I-157, para 15 Commission v Portugal Case 20/09, [2011] ECR I-2637 Commission v Spain Case 195/02, [2004] ECR I-7857 Commission v United Kingdom Case C-582/08, (15 July, 2010) Costa v ENELCase 6/64 [1964] ECR 593 Defrenne v Sabena Case 43/75 1976 ECR 455 Germany v Commission T-258/06, [2010] ECR II-02027, para 153 Joined Cases 142/80 and 143/80 Essevi and Salengo [1981] ECR 1413, para 15 Star Fruit Co. v Commission Case 247/87, [1989] ECR 291 Van Duyn v Home Office Case 41/74 [1975] Ch 358 ECJ Van Gend en Loos v Administratie der Belastingen Case 26/62 [1963] ECR 1 Van Gend en Loos v Nederlandse Administratie der Belastingen Case 1953, [1953] ECR 1

How to Write a Character Analysis

How to Write a Character Analysis Being mindful of subtle hints, like mood changes and reactions that might provide insight into your characters personality, can help you write a character analysis. Describe the Characters Personality We get to know the characters in our stories through the things they say, feel, and do. Its not as difficult as it may seem to figure out personality traits based on a characters thoughts and behaviors: Say cheese! the exasperated photographer shouted, as she pointed her camera toward the group of squirming children. Margot displayed her broadest, most convincing fake smile as she inched ever-closer to her younger cousin. Just as the photographers finger twitched over the shutter button, Margot leaned into her young cousins side and pinched hard. The boy let out a yelp, just as the camera clicked. You can probably make some assumptions about Margot from the brief segment above. If you had to name three character traits to describe her, what would they be? Is she a nice, innocent girl? Doesnt seem like it from this passage. From the brief paragraph, we can assume that shes apparently sneaky, mean, and deceptive. Determine the Character Type of Your Protagonist You will receive clues about personality through a characters words, actions, reactions, feelings, movements, thoughts, and mannerisms. Even a characters opinions can help you learn more about the individual, and you may discover that the person fits one of these stock character types: Flat character. A flat character has one or two personality traits that dont change. The flat character can play a major or a minor role.Round character. A round character has many complex traits; those traits develop and change in a story. A round character seems more real than a flat character because real people are complex.Stock or stereotype character. Stock characters are stereotypes, such as hot-tempered redheads, stingy businessmen, and absent-minded professors. They are often found in genre fiction (romance novels and mysteries, for example), and are usually flat characters. They are often used as a tool to move a plot forward.Static character. A static character never changes. A loud, obnoxious background character who remains the same throughout the story is static. A boring character who is never changed by events is also static.Dynamic character. Unlike a static character, a dynamic character does change and grow as the story unfolds. Dynamic characters respond to events and experience changes in attitude or outlook. The character might go through a transformation during the course of the storyline, and grow as a result of actions that took place. Define Your Characters Role in the Work Youre Analyzing When you write a character analysis, you must define that characters role. Identifying the character type and personality traits can help you better understand what the larger role of the character is within the story.  The character either plays a major role, as a central element to the story, or a minor role to support the major characters in the story. Protagonist. The protagonist of a story is another name for the main character. The plot revolves around the protagonist. There may even be more than one main character. In The Adventures of Huckleberry Finn, Huck Finn is the protagonist.In Little Red Riding Hood, the little girl is the protagonist. Antagonist. The antagonist is the character who represents a challenge or an obstacle to the protagonist in a story. In some stories, the antagonist is not a person but rather a larger entity or force that must be dealt with. In Little Red Riding Hood, the wolf is the antagonist.In The Adventures of Huckleberry Finn, society is the antagonist. Society, with its unfair laws and rules, represents the obstacle to Hucks development as a person. Foil. A foil is a character who provides contrast to the main character (protagonist), in order to emphasize the main characters traits. In A Christmas Carol, the kind nephew, Fred, is the foil to nasty Ebenezer Scrooge. Show Your Characters Development (Growth and Change) When you are asked to write a character analysis, you will be expected to explain how a character changes and grows. Most major characters go through some kind of significant growth  as a story unfolds, often a direct result of dealing with some sort of conflict. Notice, as you read, which main characters grow stronger, fall apart, develop new relationships, or discover new aspects of themselves. Make note of scenes in which character changes become apparent or the characters opinions on a topic change. Clues include phrases such as she suddenly realized that... or for the first time, he... Understanding the journey of your character and how it relates to the story as a whole can help you better understand that characters motives and better represent the person in your overall analysis. Article edited  by  Stacy Jagodowski

Tips for Multi-Resolution Delphi Applications

Tips for Multi-Resolution Delphi Applications When designing forms in Delphi, its often useful to write the code so that your application (forms and all objects) looks essentially the same regardless of what the screen resolution is. The first thing you want to remember early on in the form design stage is whether  youre going to allow the form to be scaled or not. The advantage of not scaling is that nothing changes at runtime. The disadvantage of not scaling is that nothing changes at runtime (your form may be far too small or too large to read on some systems if it is not scaled). If youre not going to scale the form, set  Scaled  to False. Otherwise, set the property to True. Also, set AutoScroll to False: the opposite would mean not changing the forms frame size at runtime, which doesnt look good when the forms contents do change size. Important Considerations Set the forms font to a scalable TrueType font, like Arial. Only Arial will give you a font within a pixel of the desired height.​  If the font used in an application is not installed on the target computer, then Windows will select an alternative font within the same font family to use instead. Set the forms Position property to something other than poDesigned, which leaves the form where you left it at design time. This usually ends up way off to the left on a 1280x1024 screen- and completely off the 640x480 screen. Dont crowd controls on the form- leave at least 4 pixels between controls  so that a one-pixel change in border locations (due to scaling) wont show up as overlapping controls. For single line labels that are alLeft or alRight aligned, set AutoSize to True. Otherwise, set AutoSize to False. Make sure there is enough blank space in a label component to allow for font width changes - a blank space that is 25% of the length of the current string display length is a little too much but safe. Youll need at least 30% expansion space for string labels if you plan to translate your app into other languages. If AutoSize is False, make sure you actually set the label width appropriately. If AutoSize is True, make sure there is enough room for the label to grow on its own. In multi-line, word-wrapped labels, leave at least one line of blank space at the bottom. Youll need this to catch the overflow when the text wraps differently when the font width changes with scaling. Dont assume that because youre using large fonts, you dont have to allow for text-overflow- somebody elses large fonts may be larger than yours! Be careful about opening a project in the IDE at different resolutions. The forms PixelsPerInch property will be modified as soon as the form is opened, and will be saved to the DFM if you save the project. Its best to test the app by running it standalone and edit the form at only one resolution. Editing at varying resolutions and font sizes invite component drift and sizing problems. Make sure that you set your PixelsPerInch for all your forms to 120. It defaults to 96, which causes scaling problems at a lower resolution. Speaking of component drift, dont rescale a form multiple times, at design time or runtime. Each rescaling introduces round-off errors which accumulate very quickly since coordinates are strictly integral. As fractional amounts are truncated off the controls origins and sizes with each successive rescaling, the controls will appear to creep northwest and get smaller. If you want to allow your users to rescale the form any number of times, start with a freshly loaded/created form before each scaling so that scaling errors do not accumulate. In general, it is not necessary to design forms at any particular resolution, but it is crucial that you review their appearance at 640x480 with large and small fonts, and at a high-resolution with small and large fonts, before releasing your app. This should be part of your regular system compatibility testing checklist. Pay close attention to any components that are essentially single-line TMemos- things like TDBLookupCombo. The Windows multi-line edit control always shows only whole lines of text- if the control is too short for its font, a TMemo will show nothing at all (a TEdit will show clipped text). For such components, its better to make them a few pixels too large than to be one pixel too small and not show any text at all. Keep in mind that all scaling is proportional to the difference in the font height between runtime and design time, not  the pixel resolution or screen size. Remember also that the origins of your controls will be changed when the form is scaled- you cant very well make components bigger without also moving them over a bit. Anchors, Alignment, and Constraints: Third party VCL Once you know what  issues  to bear in mind when scaling Delphi forms on different screen resolutions, you are ready for some coding. When working with Delphi version 4 or higher,  several properties are designed to help us maintain the look and layout of controls on a form. Use  Align  to align a control to the top, bottom left, or right of a form or panel and have it remain there even if the size of the form, panel, or component that contains the control, changes. When the parent is resized, an aligned control also resizes so that it continues to span the top, bottom, left, or right edge of the parent. Use  Constraints  to specify the minimum and maximum width and height of the control. When Constraints contains maximum or minimum values, the control can’t be resized to violate those constraints. Use  Anchors  to ensure that a control maintains its current position relative to an edge of its parent, even if the parent is resized. When its parent is resized, the control holds its position relative to the edges to which it is anchored. If a control is anchored to opposite edges of its parent, the control stretches when its parent is resized. procedure ScaleForm (F: TForm; ScreenWidth, ScreenHeight: LongInt) ;begin F.Scaled : True; F.AutoScroll : False; F.Position : poScreenCenter; F.Font.Name : Arial; if (Screen.Width ScreenWidth) then begin F.Height : LongInt(F.Height) * LongInt(Screen.Height) div ScreenHeight; F.Width : LongInt(F.Width) * LongInt(Screen.Width) div ScreenWidth; F.ScaleBy(Screen.Width,ScreenWidth) ; end;end;

English Coursework - Assignment Example | Topics and Well Written Essays - 1000 words

English - Assignment - Coursework Example I look forward for your resolution. I will wait for seven days before I seek assistance from the trading standards. Please you can contact me using the above email or address. Yours sincerely [Name] Accounts assistant CV [Name] [Location] [Address] [Phone number] [Email] Personal statement I am an enthusiastic, ambitious and attentive to details individual who has always enjoyed working with figures. This is because I love solving complex tasks and the challenges brought in attempting to solve them. My bachelor’s degree in Accounting plus the accounting experience I have had in the past has equipped me with the necessary analytical skills to excel in this career Objective Seeking an assistant accountant position where I will utilize and develop my extensive experience Professional skills Possess strong problem solving and analytical skills Excellent verbal and written communication skills More than 5 years experience in management of accounting systems Very trustworthy, ethica l and discrete Ability to perform as per the assignment Educational background Bachelor’s degree in accounting, Oxford University, 1999 – 2003 Diploma in computer science, Dublin computer center Computer literacy Operating systems: Windows Vista, Windows 2006, Windows 2007, Windows XP Office package: Microsoft Excel, Microsoft Word, Microsoft Outlook, Microsoft Access, Microsoft PowerPoint Professional experience SIRVA hotels Wales 2004-2006- Assistant Accountant Responsibilities Preparation of cost accounting and monthly closing accounts and statements of profit and loss Reviewing and preparation of budget, expenses, invoices, revenue, payroll entries and other documents in accounting Analyzing and compiling financial data for accounts entry preparations for instance ledger accounts. Instill Services, Boston 2007- to present- Accounting Executive Worked with finance and sales department Maintained the profit and sales book of the company Assisted in distribution of pa yroll Maintained the database of the client Directed generated income to the national board from regional office (Resume 2011) Interest and hobbies I love travelling which not only freshen up my mind but also I get to enjoy new sceneries. Reading because I believe knowledge is power [Your name] [Location] [Address] 8th December, 2011 To Human resources manager Recruiting department Hilton Dublin Hotel Dublin 17 Ireland Subject: Application for a job as an Assistant Accountant I am writing to apply for an assistant accountant position in Hilton Dublin Hotel. I learnt of the vacant position from the job advertisement web page ApplyForJob.aspx on 22nd November, 2011. As my resume reveals both my educational background and my experience, make me eligible for the designation of an account assistant. I have acquired skills in management of accounting systems including preparation and review of budget, invoices, expenses and other accounting practices in my previous organization. I have al so had a chance of working with finance and sales department where I gained immense knowledge in accounting procedures. The five years experiences I have had in my current organization have greatly improved my accuracy skills thereby enabling me to achieve arithmetic excellence in all what I do. Since my current organization has a large number of employees, I have learnt to interact with my fellow colleagues thereby improving my

Midterm Exam Essay Example | Topics and Well Written Essays - 1750 words - 1

Midterm Exam - Essay Example The former employed more male, blue-collar, less-educated workers who needed trade unions (Warner, 2012). The latter employs increasingly more female, white-collar, more educated workers who have less need for unions. These trends impact significantly on the relevance of labour relations to managers. First, whereas declining unionization may appear to exert less pressure on managers, the trend toward workers outsourcing the custody of their labor rights to lawyers implies closer scrutiny for the managers. Now managers will have to be more careful in dealing with their employees, lest they fall victim to the watchful eye of a lawyer. Then, the trend toward employers to devise schemes for employee participation in the running of the organization means that managers will endure less opposition from trade unions. In the old industrial economy, the employee was viewed as a source of cheap labor (Society for Human Resource Management (SHRM), 2011). Their only role was to help goods for sale in the market. There was very little contact with the management. This view, however, has changed with the emergence of the so-called post-industrial market economy. The rise of the knowledge worker, in particular, has been instrumental to the mental shift. Broadly defined, the knowledge worker is charged with generating new ideas as opposed to simply implementing policies adopted by the management. This shift in the way the employee is perceived has necessitated a change in the way the workplace is governed. The new approach to governance places more emphasis on the active involvement of the employee in the decision-making processes of the organization (Society for Human Resource Management (SHRM), 2011). There are many rewards that accrue to the firm that engages its employees in its decision-making processes. The benefit that is most cited is increased employee productivity (Society for Human Resource Management (SHRM), 2011). The employee

The Validity of The Developmental Theories of Freud, Erikson and Essay

The Validity of The Developmental Theories of Freud, Erikson and Piaget based on the personal experiences of Amy - Essay Example In the oral stage, a child gets satisfaction and pleasure through mouth, tongue and lips. Toilet training plays a significant role in delivering pleasure and satisfaction to a child in the anal stage. The third is the phallic stage when sexual organs become a focal point for both the genders. This is also a stage for the development of Oedipus complex in which sexual attraction is developed for the opposite gender. The Latency or Puberty is the fourth stage in which Oedipus complex is resolved through repressing the open expressions of sex; though the dominant area of gratification is still the genital area. The Genital Stage (Puberty onwards) where primary interest turns towards the opposite sex. However, the individual understands the social taboos and try to play within the social norms (see the website). Erikson (29-34) development theory identifies eight stages of human development. In Trust-Mistrust stage, trust is defined as an essential trust on others and one's own self, whi ch is important and has lasting effects throughout the life. Toddlers try to control the environment by doing small things for themselves such as holding feeder in the stage of autonomy-shame and doubt, which brings sense of autonomy if they are successful. During Initiative-guilt stage, children take initiatives and feel guilty if they are discouraged. Comparison with peers becomes important in the Industry-inferiority stage and negative evaluation of one one's own self is damaging. In the Ego Identity-Ego diffusion phase, the adolcence tries to integrate many roles such as sibling, student, athlete, worker into a self-image and leads to dissatisfaciton if develops a feeling that they are not capable to fulfill the role. The next phase is Intimacy-Isolation in which one learns to develop meaningful relationship with others and draw satisfaction and encouragment. The Generativity-Stagnation is phase of adulthood in which one seeks satisfaction in productivity in career, family and s ocietal work. One feels satisfied in the stage of Integrity-Despair if one feels that he has reasonable accomplishments in the past. Jean Piaget (see website) gives four periods of development. The Sensorimotor period has six stages including development of reflexes, habits, coordination between vision and prehension, and beginning of creativity. Pre-Operatory thoughts, Pre-Operational stage, and Sensorimotor are stages of Preoperational period in which a child starts from learning to represent objects by images and words to developing language skills. The Concrete Operational period is the period of cognitive development where a child learns to sort objects in shape and colors, identifies sets of objects, considers multiple aspects to solve a problem, learns complex reversable aspects such as mathmatics, understands and develops ability to arrange unrelated arrangments of numbers, quality and numbers in a meaningful way and leaves egocenterism. In formal operational period, a child develops the ability to think abstractly, reason logically and draw conclusions from the information available. The crux of the theories is that specific developmental conflict becomes critical at a certain stage but that does not mean that attributes of each stage is only related to a specific stage. A passed stage has

Human Chip Implants Essay Example for Free

Human Chip Implants Essay It is now possible to track humans wherever they are, thanks to the new technology of human chip implants. While this statement may sound interesting for the developers of the technology, the issue has attracted enormous debate about the ethical implications that surround the application of the technology. Human chip implants are sophisticated silicon microchip devices that are inserted to an individual’s hand or face for identification purposes (Alam, 2010). Prior to human applications, the microchip devices were used to identify and track lost and stolen pets. The first human to accept the device be implanted into his body was Professor Kevin Warwick on August 24th, 1998 (Witt, 1999). Warwick, a director of cybernetics at the University of Reading, U. K became the first person to host the controversial microchip after a procedure which took 20 minutes. Dr (Witt, 1999). George Boulos led a team of doctors who inserted a glass capsule the size of a pearl into Warwick’s left arm just above his elbow. The glass capsule comprised of several microprocessors work to recognize the human and give commands and communicate with other electronic devices (Witt, 1999). The device that was implanted into Warwick’s arm was about (23 X 3) mm and it stayed in his body for only nine days in order to avoid medical complications (Witt, 1999). In addition, the device had been found to have lost some power to function and the removal of it was to ensue. Half of the device was an electric coil while the rest of it was purely an arrangement of silicon microchips that processed and stored the information (Witt, 1999). The device could use only 8 bits of the total 64 bits of information to interact and communicated efficiently with the intelligent building at the University of Reading. The device functions to pass radio signals between the door frames that have rigged up doorways (Witt, 1999). When a human with the device implanted into his body enters or gets through the doorways, the radio signal energizes the coil which then produces an electric current that chips use to communicate signals which the computer recognizes a person as ‘authorized. ’ After this intelligent authentication, the door opens and the person can enter the building. For the nine days after implantation, Warwick was able to make security doors that required only smartcards to swing open through an electronic node system that tracked Warwick’s movement through the entire building (Witt, 1999). The technology of human implants claims several applications such as the identifications of lost children as well as the confused individuals suffering from Alzheimer disease (Mcgee Maquire, 1999). It is also proposed that the technology can have potential uses in the verifications of job applicants to determine whether they are criminals or illegal immigrants (Alam, 2010). The devices can carry criminal and medical history after encoding the device only with one number (Alam, 2010). This shows how the device can be used for tracking among many different uses. The device can be used to gain access to facilities in a secure manner reducing the cases of theft and unauthorized access to buildings, libraries, laboratories or other places where security is of high relevance (Alam, 2010). There are human rights that are infringed when the human microchips are implanted. For example, the human chip implant would impinge the constitutional rights in relation to the Fourth and Fifth Amendments (Alam, 2010). The device is also argued to be violating the Fourteen Amendments which provides for the rights of properties. All persons are protected from unreasonable seizures and searches according to the Fourth Amendment and one of these searches is the electronic surveillance which reveals the privacy of persons without their consent (Macgee Maquire, 1999). Two implications about human rights abuse are made in the use of the human microchip implant; the attachment of the surveillance device on humans and the continued monitoring of the person once the device is in the body. The ability of the microchip implanted into the body to read-write and track predisposes individual personal information to be revealed (Alam, 2010). Even if the read-only devices are used, they can be easily be scanned by the police and unauthorized searches violates the Fourth Amendments. At the same time, the use of microchip implants would violate the Fifth Amendment since the application of the microchip could be one form of self-incrimination where the device presents some tracking capabilities which breach the Fifth Amendment which provides that no citizen shall be forced to witness against himself (Macgee Maquire, 1999). Although the Amendments refer specifically to verbal self-incrimination, it has been argued that the Amendment applies to modern technologies which forcibly take the evidence from someone. Another violation of the implantation of microchips involves the internal property interest (Alam, 2010). The chip installation involves the breaking into the skin and implanting the device just the similar ways a pacemaker or an artificial eye. In the case of eye and pacemaker implants, the procedure is acceptable for medical reasons. Contrary, in the case of human chip implants where the aim of the gadget is for the accounting system as well as to act as a repository for government information. In general, the human chip implants pose a number of ethical and legal issues despite their potential applications in ensuring security and tracking lost and kidnapped individuals. It is important to enact appropriate legislations that will prevent any grievous intrusion into individual privacy as the technology gets a big vote among Americans.