Aat Project Based on the Internal Control of Cookridge

1. Terms of Reference 1. 1. The researcher made investigation on the effectiveness of the internal Controls and accounting system of Cookridge Carpets Company. It also has some additional contents such as recommendations that helps the company to improve its strengths and weaknesses to protect the company’s reputation. 1. 2. The researcher also investigated on the stakeholders of the Cookridge Carpets company, both internal and external. The stakeholders play a very important role in helping the company’s growth. 1. 3.The report also investigates that the costs and benefits to Cookridge Carpets and stated that fraud is a major threat of the company. It is also been recommended by the researcher the terms in which this risks should be avoided. 1. 4. Lastly the researcher also investigated that the requirements of the internal Controls and Accounting systems Paper is part of the AAT Level 4 Diploma in Accounting. 2. Executive Summary 2. 1. This report investigates the eff ectiveness of the internal controls of the accounting systems of Cookridge Carpets company.The recommendations are also made to show ways in which the Cookridge Carpets company can improve its system and performance. It is investigated that Cookridge Carpets company uses the centralized accounting system. That is, its accounting system is done in one place. As findings of the use of centralized accounting system were made, it is recommended that the accounts staff of Cookridge Carpets should be trained and be qualified in order to be Competent on their work. Thus improve the performance of the company. 2. 2. The researcher recommends that the Cookridge Carpets company should aximize its security system to reduce the risks of fraud within the company. As well as BACS payments system should be used so that employees and suppliers are paid directly into their own accounts. This will minimize the use of cheques and cash as the way of payment hence improving the company’s payment control system. 2. 3. If there is maximum security within the Cookridge Carpets company, this will boost the staff members morale and improve the credit control, payments to suppliers and lastly reduce the risk of fraud within the company. 3. Methodology 3. 1.The researcher used the internet to research the data on how companies run or perform their its business. 3. 2. The researcher used books as a reference as an addition to find out the information to help with the report. 3. 3. The researcher also interviewed Managers from different companies on how they run their business and what is expected in order to run a successful business. 3. 4. A questionnaire was also produced by the researcher and sent to both Internal and external stakeholders to find out their different strategies Of running a successful business. 4. Introduction to the Organisation . 1. Cookridge Carpets company is a large carpets, soft furnishings and bed dealership in Southampton. It is a main dealer for [emailà ‚  protected] foam Beds and mattresses in the area and having been established in 2007, it has been trading for the past three years. It is a private limited company set by two brothers, Peter and john Cookridge. 4. 2. The two brothers purchased a large plot of land on which they developed An air craft hangar sized building to use as the carpet and bed showroom. They started out selling carpets and then expanded into beds and softFurnishings. In February 2010 Cookridge Carpets Company was asked by Memo Beds to become the main dealership for Southampton as the existing Local dealer was retiring. The two Brothers have been very successful in direct sales and have recently started selling carpets and beds over the internet. This Venture seems to have increased business. John is married to Paula, who acted as company secretary for the first two years of the company’s existence. 4. 3. The Cookridge Carpets company has a relatively flat structure (see Appendix1). This is a benefit to the company because the structure as few levels of management, has wide span of control, it is decentralized, this means that the communication between the superiors and subordinates is quick and also has high freedom of responsibilities of employees. 4. 4. The Cookridge Carpets company’s accounting department system is Decentralized system. This means the accounting systems are done in various places. This is an advantage to the company because the decisions within the company are faster compared to centralized system, the top management has more time to do other things that are part of the decision making, and also the system is dynamic, this is it is adapted to change.Leadership style of the company is normally laissez faire because controls within the company is lacking e. g. employees use accounts department computers for their self-interest. Supervision is also poor, employees do work in their own preferred time. 4. 5. External regulations affecting the organization 4. 5. 1. The Data Protection Act 1998- This regulation states how Cookridge Carpets company should handle or manage the confidential information or data about the business. Cookridge Carpets has to make sure that it follows the Act to avoid penalties if the data is disclosed without any egal agreement or action. 4. 5. 2. Late payment law- This Act states that Cookridge Carpets company must distribute payments fairly among employees and must not delay any payments for that matter. Failure to do so the company might face very disturbing penalties such as fines etc. 4. 5. 3. Health and safety legislation- Cookridge Carpets must company must Comply with the Act by making sure its customers or employees are having a nice safely working environment free from threats or hazards that may affect their health. 4. 5. 4. The company’s Act 2006- This Act regulates that Cookridge Carpets ust prepare financial statements and finalize them so that they are ready to be analyzed. Fraud Act 200 6- Under fraud act 2006 a person may face penalties if they breach one of the sections 2 (fraud by false representation), section 3 (fraud by failing to disclose information) and section 4 (fraud by abuse of position). Cookridge carpets especially the accounts department should make sure it abides by the Act to avoid penalties even imprisonment or even unlimited fines. 4. 6. Cookridge Carpets Internal Stakeholders 4. 6. 1. Owners- Peter and John Cookridge are the owners of the Cookridge Carpets company.As the owners of the company, their responsibilities are to make sure that the company pays tax according to the principle. They also look at the financial statements of the business to see if the business is making a profit or loss. They also look at the costs of the the business as well as turnovers and also make budgets of the their own business. 4. 6. 2. Management- The senior accounts clerk is responsible for the management of the business. He is responsible for managing the acco unting staff and making recommendations reports based on the weaknesses of the accounts system to improve them.Also to focus on the payroll system to make sure that it complies with the payroll Act required. 4. 6. 3. Employees- The business employed 20 members of staff; nine Direct Sales staff, three internet sales staff, two cleaners, two car delivery drivers, one accessory salesperson and lastly three part time staff in the small accounts departments. 4. 7. Cookridge Carpets External Stakeholders 4. 7. 1. Customers- Cookridge Carpets customers are owners of small business shops or stores who buy their goods from Cookridge Carpets and sells to other customers from their own shops. This is an advantage to both arties because the cash flow is being generated. 4. 7. 2. Suppliers- The supplies of Cookridge Carpets are manufactures of Goods including foam beds, mattresses and carpets. Suppliers will be focusing on the payments for goods being supplied. The financial statements will prov ide information to decide whether to provide credit to Cookridge Carpets company. 4. 7. 3. Bank- This is the main stakeholder of Cookridge Carpets because it deals with the financial accounts of the company as the company is facing some overdraft challenges. If the overdrafts needs to be repaid this might affect the company’s budgets and cash flow thus isturbing the company’s performance. 4. 7. 4. Westbridge Finance- Cookridge Carpets company offers monthly Payment terms to all customers at 6months interest free credit. Once this period expires there is an annual interest rate of 28. 4%. the company finance this through Westbridge, which charges an annual rate of 8. 7% to the company. 4. 7. 5. The debt collection agency- This agency charges ? 80 per case to Cookridge Carpets company plus 30% of any monies collected. 5. The Accounts Department 5. 1. Cookridge Carpets has accounts department office which is located on the first floor of the showroom.Access to the office is by a set of stairs at the rear of the building. Toilet facilities for staff and customers are also on the first floor, so the stairs are used by the members. The accounts staff are responsible for preparing sales invoices and to manage credit accounts. There is a waiting room for customer service. The accounts department use the code in the organization. 5. 2. The accounts department is mainly used to prepare and complete all sorts of activities on production of the accounts involving sales and purchase ledger and payroll. 5. 3. The accounts department internal stakeholders 5. 3. . Peter and John Cookridge- These are the owners of the Cookridge Carpets Company, as the owners of the company, their responsibilities is to make sure that the company pays tax according to the principle. They also look at the financial statement of the business to see whether the business is making a profit or loss. They also look at costs of the business as well as turnovers. 5. 3. 2. Wages Clerk- Thi s field is responsible for the preparation of the weekly and monthly payroll information. To accurately calculate all monies due wages and commission. To make up pay packets for the weekly paid staff nd prepare BACS returns for monthly paid staff. To prepare all associated returns and documentation and willing to undertake extra hours as needed. 5. 3. 3. Accounts Clerk 1- The accounts clerk is responsible for preparing sales Invoices (sales ledger) in the accounts receivables. Responsible to manage credit accounts. To ensure that all payments are made with 90 days. To prepare monthly management information and must be willing to undertake extra hours as needed. Also responsible for security of information and security of cash. 5. 3. 4. Accounts Clerk 2- The accounts clerk is responsible to check GRNAnd purchase invoices in the accounts payables (purchase ledger). Responsible for liaise with carpets, beds and soft furnishings suppliers. To manage accounts payable accounts. To ensure that all payments are made accurately and on time. To prepare monthly management information and must be responsible for security of information and security of payments. 5. 3. 5. Senior Accounts Clerk- Responsible for managing the accounting staff and making recommendations reports based on the weaknesses of the accounts system to improve them. Also to focus on the payroll system to make sure that it complies with the payroll Act. . 3. 6. Stores Staff- These are the company’s additional staff that helps with customers. They work mainly in stores and require complete supervision and accurate help from the accounts members. 6. Review of the Accounting System 6. 1. The researcher investigates the accounting system of Cookridge Carpets and also makes recommendations to improve the system. 6. 2. This section also investigates the financial reports the accounts system should hand to their stakeholders and to see if it is acceptable to agree or to meet the company’s needs an d the stakeholders needs. The trengths and weaknesses are aided in the SWOT analysis (see appendix 2). 6. 3. Working methods and practices 6. 3. 1. Strengths in the working methods and practices within the systems of Cookridge Carpets are stated in the SWOT analysis in appendix 2 as follows; * The Cookridge Carpets company’s accounting system and Inventory system operates its payroll system using Sage Payroll to calculate the employee’s weekly wages and salaries. It uses Microsoft Excel and the invoices are made using Word document. The computers can also access internet which is helpful to the employees to search and get information they need quickly. The company also has an alarm within the premise which is used to reduce the risks of theft within the company. * There is also the use of passwords on computers to protect confidential information from being disclosed or stolen. 6. 3. 2. Weaknesses in the working methods and practices within the systems of Cookridge Car pets are stated in the SWOT analysis in appendix 2 as follows; * There is lack of back-up of important information of the company and this put the company at risk of losing this important information. * Most of the employees are not familiar with using the current systems like Microsoft Excel and Sage payroll system.This is not good for Cookridge Carpets company because this might lead to errors in important data or documents of the company. * There is lack of discipline within the company. For example, some employees may just use the Accounts department computers for their self- interest like shopping on line. This is not good for the company because the computers are reserved to keep confidential information and should not be used by unauthorized staff members. * There is lack of communication in the company which may lead to poor decision making and action plans. * There is poor security within the company. For example, there was a ase when John found the door of accounts departm ent unlocked. * There is lack training for each of the roles within the organization. * There is lack of planning within the company. This is not good the company because this will make some errors in the business and the company would not be able to meet its goals or fail to meet its goals. * Most Cookridge Carpets staff is part time workers. This is a disadvantage because there are not available in the office at all times to monitor the company‘s performance or taking part in some tasks needed for the performance of the company. 6. 4. Record Keeping System 6. 4. 1.Weaknesses in the record keeping system are stated as part of the SWOT analysis in appendix 2 as follows; * The Cookridge Carpets company payroll is done manually, this is not good for the company because errors may easily result or occur. * Most staff is not comfortable or highly trained effectively on the use of Microsoft Excel system and the Sage payroll system. If they continue using these systems, errors on do cuments such as spreadsheet may build up and cause the company to produce inaccurate financial reports of the business. * There is no work being done for other members of staff when they are absent at work.Important or urgent work is there for done manually for them. This is not good the company because errors may result in the work being done. * The staff take cash directly from the till and the petty cash is not properly recorded. * Wages are done manually and in advance, therefore are not accurate. * The staff hours are recorded manually and the wages are calculated manually by the basic hours made by the staff leading to inaccurate payment. * There is lack of security within the record keeping department. This is not good for the company because confidential information may be stolen to be used against the company. . 5. Training of staff 6. 5. 1. The weaknesses in the training of staff of Cookridge Carpets company are stated in the SWOT analysis in appendix 2 as follows; * Cookr idge Carpets employees lack training in their accounting field. This is not good for the company because it leads to lack of knowledge and understanding about general controls and the company procedures. Errors may also occur due to lack of train, this might affect the performance of the business. * Cookridge Carpets staff is also lacking training on the use of the current systems.For example they are unable to used the pivot tables in the excel spreadsheets and the as well as the Sage payroll system. This is also good for the company because it can cause for further errors to the business. 7. Internal controls and analysis of fraud 7. 1. Internal System of Control 7. 1. 1. Cookridge Carpets company’s controlling system is not that productive, in other words is informal. The company’s control system is based firmly on trust. This is not good at all for the Company because fraud can be easily arises. Formal internal controls system is good for Cookridge Carpets because potential risks of fraud may be reduced. . 1. 2. The internal control system weaknesses are identified in the SWOT analysis in appendix 2 as follows; * Passwords – One password is being used to access the accounts department systems. All employees can be able to use the password in accounts office, this is not good for the business because the computer stores confidential information which is not allowed for the members of staff to see or disclose without any legal permission. * Wages- Wages are calculated and recorded manually within the business. This is not good for the business because inaccurate results or documents about wage are being produced.There is also no control in place for who collect staff wages and wages are not signed for in the business. * Petty Cash- There is no petty cash control system within Cookridge Carpets at all. The amount used from the petty cash is not recorded, which is also not good for the company because it influences the risks of theft withi n the business. * Cheques- The control system of the business involving cheques within the company is very poor. It is poor in the sense that blank cheques are signed and left with staff. The system is also poor because the office where the cheque books are kept can be left unlocked. Cash- The controls in regard to the use of cash is very poor within the business. Cash produced is normally used to pay wages of the staff and also calculated manually. Tills are also not counted for; the amount taken is also recorded manually. * Counter Signatures- Cookridge Carpets company’s controlling system on wages is not effective. Wages are not cross checked to prevent some errors that may easily be produced. * Credit Control- The company’s control in the credit control system is not that adequate. The company use or seek help from the credit reference agency when they grant credit to customers. New supplier and customers- Cookridge Carpets company has poor controls in regard to ne w customers and suppliers of the company. This is bad for the business because confusions between old and new customers and suppliers can be created and cause serious problems to the business. * Authorisation- Cookridge Carpets lack effective authorization control. Wages are not authorized in a formal manner because they are calculated and recorded manually. This is not good because errors can easily occur. Cheques are also needed to be signed by the owners. 7. 2. Analysis of fraud 7. 2. 1. There are possible frauds that could take place within theCookridge Carpets company’s control system. There are no evidence were the searcher found cases of fraud within the company. The effective controls should be introduced that prevents such cases. 7. 2. 2. The SWOT analysis in appendix 2 shows the weaknesses within the system as follows; * Cheque books are not safely stored in a secure place. This is not good for the company because the cheque books might get misplaced or they can be stolen. * The company use cash to pay wages which is not good for business because cash can easily get stolen by the employees without anyone noticing. The risk of fraud can easily take place in cases were cheques are signed and left blank for staff to use when the owners are not at work. * There are ways in which the staff can just take money directly from the tills instead of using the petty cash system. This is not good for the business because the staff can take the business money for their self- interest and don’t return it back or pay for it. * Cash is used to pay the members of staff and the payment is calculated and recorded manually. This is not good because errors may occur and this could make the staff to be paid more or less than the correct amount they should earn. . Recommendations to improve Cookridge Carpets Accounting System 8. 1. The following are recommendations that can be made to improve the weaknesses found by the researcher. 8. 1. 1. The password used t o access the system must be changed to Avoid the risks of disclosing confidential information and to reduce the risk of fraud. The staff of Cookridge Carpets must be informed of the need to have the effective controls to work efficiently. 8. 1. 2. Cookridge Carpets company staff must be given formal accounting training to improve on their weaknesses in order to reduce or eliminate possible errors.This could also help them to have much understanding of the importance and the need for controls within the company. 8. 1. 3. Cookridge Carpets should introduce controls that deals with new suppliers and customers to the accounts system. The owners should be fully involved to reduce the risks of fraud within the business. 8. 1. 4. The company should also introduce the effective petty cash control system within the organization. This will benefit the company because the petty cash would be recorded appropriately and this would reduce the risks of fraud as the cash taken from the till would b e recorded. 8. 1. 5.Cookridge Carpets company should back up its system. This will benefit the company because the important information would not be lost in the event of a system failure or if incidents like fire outbreak occur. 8. 1. 6. The Senior Accountant should be fully responsible for the management and operation of the new system introduced within the Cookridge Carpets company to avoid poor performance of the company and maintain efficiency and effectiveness. 8. 1. 7. The company must make payments to employees and suppliers by BACS. The payment should be made directly into bank accounts to reduce the use of cash and cheques for payments.This will benefit the company a lot because the risks of fraud and theft would be controlled as well as errors made during Calculations as the company make calculations manually. 8. 1. 8. Cookridge Carpets company should insure that it keeps cheque books in a locked and secure place like a safe. The system of signing blank cheques should als o be stopped. The Senior Accounts clerk should be put in control of signing cheques when the owners are upset. This would reduce the chances of fraud within the business. 8. 1. 9. There should also maintain a fully up to date register of working taff hours to ensure that staff are at work at required times. Cookridge Carpets company staff must always be informed to cover for each other’s absence to continue the working progress. This will be a good advantage to the company because the performance will improve. 8. 1. 10. Staff should also be trained on the operation of the new systems like the use of Microsoft Excel spreadsheet and the Sage payroll software. This would benefit the company because the staff would be having operational skills hence improve performance and efficiency of the company. 9. Cost benefit analysis 9. 1. The following is a completed cost benefit analysis of the ecommendations to introduce a centralized accounting system within Cookridge Carpets company; 9. 2. COSTS 9. 2. 1. Cookridge Carpets company would need to purchase effective equipment for the network of computers. The organization would rather buy cables or use a wireless network. The costs of all this is approximately ranging between ? 600-? 1,600. Wireless network would be faster than cabling but the connection could be lost on some occasions. Cabling on the other hand would be more reliable because it is less expensive compared to wireless network. 9. 2. 2. The staff can continue using the current manual system f the organization face some disturbance or disruptions to the new system. As the workload will be a lot, additional staff will be needed to enter data about particular documents of the organization so that the system would be fully operational. This would require costs of approximately ? 3000. 9. 2. 3. The organization would also need to look at costs of introducing procedure manuals to ensure staff can use the system and a rota to cover some elements when some st aff are not available at work. The senior accounts clerk will need to monitor this progress and would take approximately 30hours of their time f the workload is too much. 9. 2. 4. Cookridge Carpets company would also need to purchase centralized accounts package such as Accounts Professional which has been designed for both small and big companies. There are different types of packages of this kind and the company will have to choose which package is best suitable and needed by the company. This package would cost approximately ? 3,500 depending on the quality and size. The package should be simple to operate and should come with instructions on how it is used. 9. 2. 5. If the staff finds it more complex to use or operate the package urchased, the company would have to provide training for staff. Courses for staff would cost approximately ? 500-? 700 depending on the level of training. 9. 2. 6. As part of training on the operational of the new accounts package purchased, these would be an opportunity cost of the staff not be available at work. 9. 3. BENEFITS 9. 3. 1. Cookridge Carpets would need to complete the centralized system reports including the financial system of the business. This could be monitored by both the owners of the business or the senior accounts clerk to ensure that the business is running ccording to plan and the cash is being generated and managed effectively. This reports processed would include; * Payroll Reports * Income Statements * Aged debt analysis * Supplier payments reports * Statement of financial position * Cash flow statement * Costs by cost centre/code * Analysis of petty cash expenditure 9. 3. 2. Cookridge Carpets would need thee cash flow statement to help the owners John and Peter to study the cash flow of the organization. It could also help them to manage the cash more effectively and efficiently to minimize the overdraft and other fees within the business.It could also help them with planning and budgeting other cash ex penditures of the business. 9. 3. 3. The organization would need the age debt report to improve the system on making debts and to make sure that the customers who do not pay the business on time are closely monitored in order to minimize the issue. This could also make it difficult for the customers to misuse the current controls thus many bad debts would be closely prevented. 9. 3. 4. Payroll reports of Cookridge Carpets company would be more accurate and up to date on rules and regulations set by the business. This would minimize confusions and incorrect payments ade doing calculation thus improving the staff’s performance and efficiency in work. 9. 3. 5. Cookridge Carpets company would benefit a lot on using a centralized system because it will be used as a back up just in case the system being used breakdown. Cookridge staff would continue with their tasks if one of the computers fail to function or breaks down. There will be reduced risks of losing important data because if the main system fails to work, it would be operational once again and this time would be fast in performance. 9. 3. 6. Another benefit to Cookridge Carpets would be the formal training of staff.This would be helpful to the business because it will increase and improve efficiency and effectiveness of staff on their work. Their morale would also be improved thus bring commitment to the organization with lower staff turnovers. The morale of the non- accounting staff would also be improved due to the accurate and complete wages. 9. 3. 7. Cookridge Carpets would benefit by having an improved cash flow system because the supplier reports on payments are implemented and suppliers are paid on time. this could further more benefit the credit terms and conditions that suppliers grant Cookridge Carpets company. 9. 3. 8.Another benefit of the company would be the lower risks of fraud prevented by the improvement of the controls within the system as well as improved control cost. Reports on costs would help the owners of the business with the payments and wages and states where some costs are higher or lower than expected by the business when they are finally analyzed. 9. 3. 9. The business would use the statement of financial position to show the assets and liabilities of the company. It would also show details of the receivables (debtors) and payables (creditors) and allow the owners to have a regular and more accurate picture of these. This ould help the company to highlight any issues with the size of payables and receivables. 9. 3. 10. The business would also benefit by using the income statement to show the owners of the company the income or revenue received received and the costs of the business. This could show profitability by month or by product depending on the details required. This would help the owners with decision making and analyzing the business and would highlight key costs such as bank interest. Appendix 1- Organization chart Appendix 2- SWOT analy sis STRENGTHS| WEAKNESSES| * There is an alarm code they set every day evening when they lock up. * Access to the accounts office on the first floor is easy because the keypad lock is never used. | * All computers are loaded with licensed software owned by the company| * The password used on all of the computers is the same and never been changed. | * No member of staff is allowed to load any software onto the computers without subsequent permission from the manager. | * The check book is not kept in a perfectly safe area. | * No unauthorized devices are to be used for saving, uploading or downloading work other than those purchased and approved by the company. * There is lack of control as all staff can get access to the accounts office with the common password. | * No unauthorized discs, memory sticks, external hard drives or other devices are to be used within the accounting system. | * Cash being generated is used to pay wages; this is not good for the company because it increas es the risks of theft. | * Only authorized members of staff are to use computers. | * There are high risks of errors within the business as some staff is not qualified in accounting. | * The inventory information of beds, carpets and soft furnishings are kept on Microsoft excel spreadsheet. * The inventory information of beds, carpets and soft furnishings are kept on Microsoft excel spreadsheet. | * Two new computers were purchased by Cookridge Carpets Company and are both running the Windows vista operating system. They are also loaded with Microsoft Office 2007 ( with a three user license) . | * There is lack of control concerning the petty cash system; some staff can just take the money from tills without recording the amount being taken. | * There are also two new computers purchased and loaded with Sage Payroll software. * Some staff has lack of knowledge on using the new systems like Microsoft word excel. This is not good because it might cause plenty of errors within the busi ness. | * When the computer system was set up, a password was installed to protect the information stored on it. | * Invoices are processed manually; this is not good for the business because errors can easily be made during processing. | | * The cash taken from tills is not recorded; this is not good for the business because risks of fraud and theft may easily occur. | * There is inaccurate staff pay due to lack of controls on staff hours and manual calculations of wages. | | * Payments to suppliers are made without informing other staff members. This is not good because it may lead to high chances of fraud. | | * There is lack of authority; blank cheques are signed to cover absence. | | * There is inaccurate staff pay due to lack of controls on staff hours and manual calculations of wages. | OPPORTUNITIES| THREATS| * There is an opportunity to introduce some back up staff to cover for those who are absent so that work can continue being done without any delay. * If staffs who lack knowledge and experience continue using the spreadsheet and some other software, it will bring threats to the business. Errors will be made during the working progress therefore the results of the data being produced would be incorrect and inaccurate. | * There is an opportunity to introduce formal training to staff that lack knowledge and experience in accounting and also the new system they use like the use of Microsoft excel spreadsheet and new software introduced by the business. * If the company does not back up its current systems, there will be a threat of losing some important data of the business when the system in use breakdown. | * There is an opportunity to introduce close monitoring and control of the payroll system and internal audit to the company’s accounting system. | * It appears that one password is used to access the accounting department system. This is a threat to the business because the computers are likely storing confidential information which is no t supposed to be seen by the staff without any authority or permission. * There is an opportunity of using new systems such as the Microsoft excel spreadsheet to record and calculate data. This is good for the company because recording data manually will be replaced. | * Using cash to pay wages of the employees is a threat to a business because fraud and theft can easily take place within the business. The wages may on the other hand be incorrect due to the manual calculations. | * There is an opportunity to introduce some back up staff to cover for those who are absent so that work can continue being done without any delay. * It appears that office staffs are paid by cheques. This is a threat to the company because the frequent use of cheques can lead to risks of cheques being stolen or fraudulently used. | * There is an opportunity to introduce formal training to staff who lack knowledge and experience in accounting and also the new system they use like the use of Microsoft excel spreadsheet and new software introduced by the business. | * There is a threat of making incorrect and inaccurate invoices due to manual completion of invoices. * There is an opportunity to introduce close monitoring and control of the payroll system and internal audit to the company’s accounting system. | * If staffs who lack knowledge and experience continue using the spreadsheet and some other software, it will bring threats to the business. Errors will be made during the working progress therefore the results of the data being produced would be incorrect and inaccurate. | Appendix 3-Fraud Matrix Potential Fraud| Current Control| Risk To The Organization | Recommendations| | | | | | | | | | | | | | | | | | | | | | | | | | | | |

Explain the Causes and Consequences of the Iraq War Essay

On the 20th of March 2003, US cruise missiles and bombs were dropped on Baghdad, Iraq’s capital city. The target was the then Iraqi president, Saddam Hussein’s and his closest aides, who were believed to be in a meeting. It would be the start of a conflict that would still be going strong seven years later. Even after so many years of US-led invasion, the reasons for invading Iraq are still debated worldwide. As Allawi (2007) argues ‘in the history of conflicts and wars, there are few instances that match the invasion and occupation for complexity of motive and ambiguity of purpose’[1]. As a result, the Iraq War or otherwise known as ‘Operation Iraqi freedom’ was to become one of the most controversial wars to date especially because of the overwhelming international hostility. It is one of the most important events that affected the world, radically changing 21st century international relations. This essay will be structured as follows the first section will explore the causes of the war. It argues that the main cause of the war was the perceived threat of Iraq’s possession of weapons of mass destruction. This study further argues an attempt to bring democracy to the country and getting rid of the country’s authoritarian leader was another cause of the Iraq war. The second section will explore the consequences such of the war from four different perspectives: the humanitarian consequences, the military consequences, the political consequences and finally the economic consequences. This will be followed by a conclusion. Hallenbery and Karlsson (2005) argue that the September 11th attacks on the twin towers in 2001 to some extent led to the Iraq invasion. The attack on the twin towers is one of the events that changed the world forever. Soon after the attacks, the then president, George Bush Jr, publically televised America’s War on Terror. The first of America’s target was Afghanistan, in particular the Taliban ‘who openly supported the Al-Qaeda’[2]and ‘allowed Afghani territory to be used for training camps and bases’[3]. However even after the invasion of Afghanistan, America was still concerned about possible threats. The US concluded that the September 11th attacks showed that ‘some countries could ally themselves with terrorist movements’[4] and most importantly provide them with weapons of mass destruction. Bush was especially concerned by Saddam Hussein’s Iraq. It was well known that during the 1980/90’s, Saddam had access to weapons of mass destruction. He had used them on his own people, killing thousands of innocent Kurds during the attack on Halabja[5]. Furthermore Saddam showed persistent hatred towards the west, especially America. The perceived threat of Saddam Hussein’s weapons of mass destruction was the main cause of the Iraq War. As already mentioned, soon after the September 11th attacks and the invasion of Afghanistan, Bush placed is attentions onto Iraq. Both the US government and the UK government argued that the invasion of Iraq was necessary for a number of reasons. Firstly, it was seen as part of the axis of evil, alongside Iran and North Korea, accused of seeking weapons of mass destruction and helping terrorism. Secondly, Saddam’s regime was linked to Al-Qaeda. It was feared that he might pass the weapons of mass destruction to Al-Qaeda who could potentially use them against western democracy’s. Thirdly, Iraq was accused of not only possessing WMD’s but was developing more deadly ones[6]. During 2002, speech after speech, Bush argued that world faced a common problem; Iraq. He pledged to work with the United Nations to deal with the issues posed by Iraq. By the end of 2002 the United Nations Security Council adopted resolution 1441; they gave their final opportunity to Saddam to comply with its disarmament obligations of face serious actions. However, by 2003, the US, UK and Spain introduced the ‘second resolution’ arguing that Iraq failed to take the final opportunity provided by the UN Security Council to disarm. The second resolution meant the authorisation of immediate force to disarm Saddam’s Iraq. [8] However, France’s president Jack Chiroc argued that they would veto the resolution. Crisis talks were held with the leaders of the US, UK and Spain resulting in the withdrawal of the resolution. The very same evening, President Bush televised a live conference warning that if Saddam Hussein did not leave Iraq in 48 hours the result would be ‘military conflict commenced at the time of our choosing’[9]. Therefore the main cause of the Iraq War was the threat of Saddam Hussein’s claimed WMDs. Prior to the invasion, American policy makers also emphasised ‘the broad benefits likely to result from the removal of Saddam Hussein’s authoritarian regime into a ‘cultivation of a democratic regime’[10]. They argued that democratization of Iraq would improve the well being of Iraqi citizens, politically and economically. Furthermore, and perhaps most importantly, the democratization of Iraq would help stimulate greater economic prosperity and promote further democracy in the rest of the middle east – a region historically characterised by authoritarian governments where there is a wide spread of conflict, instability and widespread poverty[11]. Moreover it was claimed that the democratization of Iraq would set the stage for the settlement of conflicts that had plagued the Middle Eastern region for decades which would mean the chance to create lasting peace. [12] This next section will examine the consequences of the Iraq war. Soon after the US entered Iraq, the Ba’ath party quickly crumbled. Many of the key members were killed soon after the invasion began. Saddam Hussein on the other hand, went on the run. This left the the country without a leader. Nine months after the war had begun, on the 14th of December, Saddam was finally captured. His capture would be the biggest, and some say only, accomplishment of the Iraq War. Shortly After his rise to power, Saddam’s ruthless tendencies came to light. For example he would often use violence to achieve his political goal, murdering any of his rivals. He invaded neighbours Iran in 1990 and Kuwait in 1991. He also created a secret police. The most disturbing of his actions could be seen in the events in small Kurdish town, in northern Iraq, called Halabja. As a result of Kurdish opposition, ‘Iraqi aircraft dropped canisters believed to contain a lethal cocktail of the nerve agents sarin, tabun, VX and mustard gas on the town’[13]. Over 5,000 civilians died, most to be believed women and children. Thousands of more were permanently affected[14]. Time and time again, Saddam showed no remorse about killing his own people. It is also believed he was also responsible for the deaths of his own daughter’s husbands. Altogether, although there is no official count of how many deaths Saddam caused, it is estimated to be around the region of 400, 00 to 50,000. Soon after his capture, Saddam was put on trial for crimes against humanity. He was found guilty killed and sentenced to death by hanging. He was hanged on the 30th December 2006. The removal of the brutal, ruthless, remorseless and genocidal leader is therefore seen a positive consequence of the Iraq War. Another consequence of the Iraq war is the failure to bring stability and democracy into the country. As already mentioned previously in this study, one of the causes of the war were to democratize the country which would in turn result into stability of not only the country but the whole region. The US led coalition were able to take Iraq within a matter of weeks as the Iraqi army proved weak. Instead the coalition forces faced a guerrilla style war. Insurgency intensified shortly after the war began. It seemed that almost, everyday there was a new story about some type of suicide bomber attack. However even after seven years, such attacks in Iraq are still are nearly an everyday occurrence. For example, the latest attack which happened on the August 17th 2010, 57 Iraqi recruits and soldiers were killed in Baghdad, while 123 were seriously wounded by a suicide bomber who blew himself up at an army recruitment centre[15]. The consequence of this latest attacks is that even after seven years, coalition forces have failed to stabilize the country. Interestingly, Wehrey et al (2010) argues that the removal of Saddam ‘upset a traditional balance of power in the region'[16], bringing further instability into the country. Traditionally, the balance of power in the region involved Iran and Arab nations. However with the Iraq war, the balance of power has now shifted towards Iran. Wehrey et al (2010) further argues that this shift in the balance of power has led to widespread concern amongst Arab states because of how easily Iran can ‘manoeuvre in the core of the Middle East, from Lebanon to Gaza'[17]. Therefore one of the consequences of the war and the removal of Saddam has ‘created the perception of increased vulnerability on the Arab side’. [18] The attempts to bring democracy have also failed. Iraq is no more democratised then before. This can be proven by the recent election results. Although elections were successfully held in 2005 to create a transitional national assembly whose main purpose was to create a constitution. As a result Prime Minister Nouri Maliki was able to formulate a government. However the recent election results have so far not been so successful, as six after Iraqi’s went to the polls, no winner has been declared due to delays and claims of vote rigging. The importance of the 2010 elections was great as the party who one would be the first to rule over a fully sovereign Iraq since the invasion of Iraq in 2003. [19] However the months of political instability has brought about fears of insurgency violence arising to levels seen between 2003-2006, where violence was at its highest. One of the major consequences of the war has been the huge loss of life. The BBC estimate that over 90,000 Iraqi civilians have been killed in since the beginning of the war. It estimated that nearly 5,000 casualties from the coalition forces[20]. However the number of causalities, both civilian and military, have been falling in the last few years. The loss of creditability of both the US and UK governments have been another consequence of the war. Mitchell argues that a number of policy errors were made by both governments. He argues that ‘opinions were not debated, intelligence was selectively used, the invasion lacked sufficient force, there was a failure to anticipate on insurgency and postwar planning was poorly devised. There has been widespread anger that the reasons for war were found true, therefore as some claim, making the war unjust and illegal. In the case of the British Government, the then prime minster, Tony Blair, popularity had fallen hugely as many believed he had led the country into war under false pretences. Wehrey et al (2010) make an interesting point. They argue that once consequence of the Iraq war is that is ‘has provided an anti-Western motivational focus and consolidated pre-existing grievances’[21]. The beginning stages of the war particularly from 2003 to 2006, presented a narrative of resistance to the US led invasion that proved powerfully ttractive to people across the region ‘whose immediate local grievances may have been unrelated to Iraq itself but who nonetheless may have been inspired toward violence by the war’[22]. Furthermore Al-Qaeda, successfully portrayed Iraq as the most striking example of an infidel invasion of an Arab Muslim land[23]. The economic consequences of the Iraq war have also been great. Reports have suggested that the cost of the war for the US is over three trillion dollars. Before the war, Iraq’s economy was weak due to decades of economic mismanagement by Saddam. Although Iraq was oil rich- it had huge debts due to Saddam’s wars in Iran and Kuwait. Furthermore economic sanctions from the UN during the 1990’s heavily affected Iraq’s economy. The country was never quite able to bounce back from the sanctions despite the large oil reserves. The impact of the war has worsened the situation. Unemployment it at an all time high and rebuilding infrastructure that was destroyed by the war, has been slow. The war has also brought about the problems of refugees. The United Nations commissioner for refugees argues that there are nearly one million refugees as a result of the war and roughly about 1. 5 million internally displaced person ‘a third of who are living in settlements or camp-like situations in extremely poor conditions’[24]. In conclusion, the main cause of the Iraq was the belief that Saddam Hussein was in possessions of weapons of mass destruction. Although it was no secret that Saddam had access to WMDs in the past, UN inspections would later find no evidence of them. Another cause for war was the belief that the overthrow of Saddams brutal regime would allow the democraztisation of the country which would improve Iraqi lives and lead to economic prosperity. Futhermore it would enable peace in a region which was riddled by conflict and instability. The toppling of saddam’s authoraitive rule and then eventual capture of the ruler was one of the rare success stories of the war. However this seems to be the only one. An attempt to bring democracy to the country has yet to be achieved; the casualities of the war have been high, people have lost confidence in governments and some have argued that the war has led to increased terror levels and consolidated an increased anti-western focus. Only time will tell the full extent of the wars further impacts. With America preparing to end its combat mission and end the number of American troops in Iraq, Iraq’s future looks dim. Even after six months of Iraqi’s going to the polls, a government has still not been formed. Fears are growing that Iraq still may not have the ability to provide security for itself or to be able to govern. Although Iraq may have got rid of their despot leader, the already weak country may have become even weaker as a result of the war.

Materialism: Want and Life Essay

Materialism refers to a collection of personality traits. The modern world is full of people who possess the need to be materialistic. Many have a belief that owning things and having the right to acquire everything are the main ingredients to happiness. These people think that success is judged by the amount of possessions owned. Philosophers have been complaining for long that materialism is not needed in moral life. More often the goal of gaining material wealth is regarded as an empty joy and in result prevents a person from being involved in a normal lifestyle. The consequence of pursuing a materialistic lifestyle is the issue in attaining a state of true happiness in one’s life. The empirical studies conducted have shown that there is no connection between materialism and real happiness. Imam Ali warned his followers about materialism, saying that it would â€Å"blind them from the life in the hereafter in two ways.† It would lead them to believe that only this world matters, and getting anything a person wants would not be able to satisfy their needs. Secondly, it would lead to excess, which would lead to human suffering, a truth which has been discovered by many and is the main principle of Bhuddism. If one becomes too materialistic, then this would cause them to try to do all that is necessary to get what they want, not what they need. Being materialistic is a bad trait to own, as it leads to the creation of the world of difference in the way people treat other human beings(although everyone has a slight habit of materialism in them). The materialistic people rarely treat others as their equals and often try very hard to show off their wealth. They hardly care about anyone but themselves and frequently tend to exploit and ruin people only to get themselves put higher on the social ladder. It is, in my opinion, important for people to read and follow the teachings of the Bible and try to posses morality. The little traits we own, we must share with the poor as this will try for equality in the society. Materialism causes society to be impoverished. In today’s society, materialism takes part in almost every ones life, no matter what social class they may be labeled. The idea of being materialistic can be considered immoral (I consider it immoral), but there is a fine line between morality and personal interests. It is safe to say that everybody is materialistic in some way, whether it be from buying the same brand of jeans because they fit nice, to purchasing a wide variety of very nice cars. It is obvious that the more obvious of the two is the one where you might say they are crossing the line. Buying some nice clothes here and there is normal for people and most try to do it once in a while. While on the other hand, buying five or six sports cars can be considered quite materialistic. Many factors go into a person being immoral based on the materials that they have. Greed and too many luxuries are what can determine the immorality of a person. Growing up in a fairly poor community, it was easy to distinguish the differences among different levels of social class and the way which they are shown in the community. Thoreau believed in â€Å"Living deep and sucking all the marrow out of life,† and so he lived on Walden Pond for two years to see how he could simplify his own life in order to live life to the fullest. I wish I could create my own â€Å"Walden,† a place I could go to in order to escape the materialism of my society. The place that I would like to create to go would be a place where there is no materialism and I can be myself and be who I want to be. It is a place that’s far away, deep in the woods. This is a place that anything is possible. All around me I see nothing but flowers and animals, beautiful green grass and my own little house to spend my days in. Out there I don’t need to struggle with having to pay bills or having to find and be able to keep a job. All I need to do is sit back, relax, and do what ever I please. I would like to fish for food, but I would only catch what I could eat, because I wouldn’t want to waste. I will sometimes hu nt for my dinner and look for food on the ground like bushes of berries. Out in the forest no one has to worry about materialism, they only have to be themselves. I would choose this place because I love the forest and I love animals. I don’t want to put up any fuss about doing anything that I don’t want to or enjoy doing. I could enjoy living out there in the wilderness, only listening to nature and the birds and all the things that surround me. I bathe in a river that flows with fresh water every day. I’m quite happy that I would have pets with me because if I didn’t then I would be lonely all the time and I would have no one to share my many secrets with. My home would be rather simple, but it fulfills my needs, and out there I wouldn’t need much. All I would have inside is a chair to read in, a toilet under the tree, and a bed. I would only possess the necessities that I need to live. I will build a fire every night to keep me warm and to cook my food. My house would be just a cabin that can only fit me and my dog (I’d get one to live in the forest alone) just the way that I want it. I would surround it with flowers to make it look pretty and interesting around my cabin. It’s something that’s cozy and something that I could just go to and think and be by me and never have to worry about the pressure of the world, my society or community, and the materialistic crowds that surround me. Materialism in my eyes, and many others’, creates a world filled with chaos and stress. Everybody needs a place to go and relax to get away from it all. What I gathered from my research was that there is always a need for someone to have a place they can go for comfort and relaxation. Materialism weighs down the real, true value of life and causes many to take for granted what they have. When you compare someone who owns many items high in cash value, who rarely gets to see their family or spends an inconceivable amount of hours at a job they hate, with someone who doesn’t have as much money, but spends their life doing the things they love, who is really truly happy? This question haunts us all, for it is hard to know what real happiness is when surrounded by such a commercial world. But I, for one, will work on my materialistic traits. I wont be able to rid myself of them completely, but changing my lifestyle and values will hopefully heighten my feeling of self worth, and I think every one should live by this philosophy. Bibliography http://www.allaboutphilosophy.org/materialism.htm http://www.infidels.org/library/modern/richard_vitzthum/materialism.html http://dictionary.reference.com/browse/materialism http://en.wikipedia.org/wiki/Economic_materialism Belk, R.W. (1985). Trait aspects of living in the material world. Journal of Consumer Research, 12, 265-280. Novack, George (1979), The Origins of Materialism, New York: Pathfinder Press

Statistics Assignment #9 (additional pages+payment) Speech or Presentation

Statistics Assignment #9 (additional pages+payment) - Speech or Presentation Example Often, the experiment is carried out as a double blind test where both the doctors and patients do not know whether the given drug is actually a placebo or not. A simplified approach to this type of experiment may result in the table seen below. From this table, the problem can actually be handled as a chi square problem. Specifically, the Test of Homogeneity may be used in such a case. In such a case, the null hypothesis is that the ratio of effective against non-effective cases for both the new drug and the placebo must be equal. If the drug is to be considered for use, there must be a high probability of rejecting the null hypothesis hence indicating a significant difference between the control group (placebo group) and the trial group. In contrast, the lack of a control group would simply result to a measure of whether the new drug was effective or not. Since the testers are bound to think that the new drug would cure their complaints, the placebo effect takes place and the results of the experiment will no longer be reliable. The chi square approach establishes a framework for testing with non-parametric probability distributions. That is, the distribution is not defined by parameters such as the mean and standard deviation in the case of the normal distribution. Instead, the frequency or probabilities of certain observations are necessary to describe a model. Three applications of the chi square paradigm are the Goodness of Fit, Test of Independence, and Test of Homogeneity. While the three revolve around the same approach, they differ slightly in terms of interpretation. The Goodness of Fit testing approach is used when the expected probability of certain observations are known. This test compares the actual observations from the expected values and determines whether there is a significant deviation from the expected probabilities. An example for this would be a die roll. Each side of the die is supposed to appear as often as

Kurdish Terrorism in Turkey Essay Example | Topics and Well Written Essays - 1000 words

Kurdish Terrorism in Turkey - Essay Example Many are known to have prospered in this region, with some acquiring higher education to become doctors and government officers amongst other professions such as teaching. Those who remain in the Eastern part are usually compelled by circumstances to join the guerrilla forces of the Kurdish Workers Party (PKK), which claims to fight for the right of the Kurdish people in the region which is largely under developed. This essay is a critical evaluation of Kurdish terrorism in Turkey. The manifestation of the issue in world politics has been explained using the liberalist as well as the realist point of view (Saeedpour and Beaudin 2003 p. 178). The remote Eastern part of Turkey lacks basic infrastructure that can encourage investment in the region. The Kurds view this as a result of government’s negligence and thus it forms the basis of their complaints (Edgar 1996 p. 339). The government favors the Kurds who do not assert their Kurdish nationality. These are mainly those who have migrated to the developed Western region of the country. This is one of the main factors that contribute to terrorism, being retaliation for the denial of what the Kurds regard as their rightfully owned country. The optimism that the terrorists in Turkey have in regard to the outcome of their struggle forms the basis of their realistic point of view. They believe that they will one day get back what they have been denied for years. The Kurdish terrorists initially demanded that the original names of the Kurdish names be restored. They believe that the names that were instituted by the government lower the dignity of the Kurdish people and that it will be restored once the towns’ real names are re-established. Their grievances are presented through the PKK party which was founded by Abdullah Ocalan, with a philosophy based on Kurdish nationalism. This party was mainly focused on the establishing a Kurdish nation believing that this would present them with a chance to manage

Criminal Law involuntary manslaughter; corporate homicide Essay

Criminal Law involuntary manslaughter; corporate homicide - Essay Example Corporate crimes have been and still continue to be in existence in all the organizations across all sectors and yet, until now, there hasnt been any statutory regulation that prohibits companies from indulging in such crimes and holds them accountable for any damage to an individuals life. Until now companies were required by law to pay civil damages in the form of compensation or fines as a gesture of acknowledgement of the loss suffered by the aggrieved party. However, considering the widespread existence of incidences of corporate manslaughter there is an urgent need for law to implement policies and legal restrictions on corporate organizations that act as a deterrent and help in preventing and controlling such crimes to a significant extent. This paper on Criminal law attempts to study, analyze, investigate and discuss various aspects related to corporate homicide and corporate manslaughter in reference to the recent Corporate Manslaughter and Corporate Homicide Act, 2007. Recently, in the U.K. a new act called the Corporate Manslaughter and Corporate Homicide Act, 2007 has been passed with an intention of transferring additional liability on the organizations and in turn safeguarding the interests of the society as a whole by preventing and controlling corporate misbehavior. The new bill on Corporate Manslaughter and Corporate Homicide, intends to bring companies and other similar corporate bodies in England and Wales under corporate jurisdiction, to be tried and prosecuted for misconduct and negligence towards duties, which leads to a death of any individual working for such organizations, in the same manner as any individual who is charged with criminal offence. The bill once passed would allow the prosecution of corporate entities for breach of health and safety laws in the specified regions1. There has been widespread

The Long-Term Significance of the Vietnam War Essay

The Long-Term Significance of the Vietnam War - Essay Example The North Vietnamese Army, Vietnam people's army adopted a more traditional war at times using bigger units than the Viet Cong (Bedford/St Martin's 2009, 15). The United States and South Vietnamese armies depended on air control and overwhelming weapons to carry out search and destroy actions, involving artillery, ground forces, and airstrikes. This paper will discuss why the Vietnam War was significant and why America lost this battle. â€Å"Americans considered the Vietnam War as one of the most critical time of the United States history† (Hub Pages 2010, 1). It was an injury to the U.S spirit, which, regardless of the devastating Korean War, might still have brought a straightforward feeling of triumph in having met, as well as dominated, the opponent in the Second World War. The intransigency of general after general, president after president, and the hopeless extremes to which the United States army went to win in Vietnam can be illustrated in the harsh Operation Ranch H and. This was whereby thousands of gallons of herbicides, jointly known as Agent Orange, were applied in defoliating large binds of forest terrain that hid the rival’s armies. ... â€Å"The Vietnam War took the globe in an exceptional course† (Chambers 2011, 10). Those ten years, 1962 to 1972, which the United States battled in Vietnam acted like a pressure liberation valve. â€Å"The war allowed streams to bleed off making the world’s pressures ease, as well as preventing a much superior war from happening† (Chambers 2011, 10). The United States’ original tactic of fighting the enemy was at the border. The tactic worked most of the times. The War, however, bought the world time. The United States’ existence gave time required for a majority of severe leaders behind the warfare, such as USSR's Nikita Khrushchev, China's Mao, and some of U.S's old guard to lose their power. Time developed into the factor that tipped the stability of power all across the globe in favor of essential reformers like Boris Yeltsin and Mikhail Gorbachev, who supported democratic power. â€Å"Time also helped in moving the Soviet citizens from the o ld and severe rule of the socialist state† (Chambers 2011, 10). After six months, nearly half million East Germans brought down the Berlin Wall. This was followed by the end of every Eastern European communist government, one after the other. â€Å"The United States lost the Vietnam War due to its foreign policy† (Shrinkermd 2008, 1). Their foreign policy was to stop, instead of getting rid of Communism. America would have been capable of destroying Communism many different times such as during the Korean War. â€Å"However, the American leaders did not want to eradicate Communism since it would make the Americans look like an Empire again such as the Philippines of the Spanish American warfare† (Shrinkermd 2008, 1). America lost the battle due to forfeit.

Application of Law Term Paper Example | Topics and Well Written Essays - 1750 words

Application of Law - Term Paper Example This urges the government to induce some pain or some sort of punishment to the suspect so as he or she can reveal the hidden information. According to Bybee enhanced interrogative techniques, a suspect can only be induced to pain if he or she is a threat to the person in charge of him. Due to the increasing suicides and criminal activities, the government would like to continue with the enhanced interrogation techniques (Orfield 45). The reason is that there is a need to get full information from the suspects to enable the government to eradicate such behaviors in the community. A country is supposed to defend its citizens. To achieve this, the constitution provides under section 2340A that the enhanced interrogative techniques must be used. Memorandum According to the report provided in this honorable court, it is obvious that the government is trying to implicate a wrong person. It is because the government information reveals that Doe is linked to Abu Zubayadah while in reality h e has the link with the Alqaeda group. To make matters worse, Doe has the information on the real person in question but the government does not want to listen to him. The government acknowledged in its report that torture is not permitted. This evokes a critical question as to why the government itself inflicted pain to the suspect in question. It reveals that the government acted on the wrong side of the law. It should have considered the law before inflicting the pain to the suspect (Orfield 56). It is unfair for the government to treat people from other nations in this manner without considering the law. The court should check on this and relieve Doe of the claims. It is true that if pain goes beyond normal circumstances, one may give decide to give in so as the pain can be relenguished. In this case Doe was a victim of the circumstance therefore he could not argue more than what he did. The government is not willing to bring the witness in the court to testify. On the other han d they do not handle the American girl with any concern on security matters. Basing on this two points it is possible that the government is hiding some important information which can help resolve this case (Abrams 27). The girl had two boy friends mentioned in the report but the government concern is on one individual which quite unfair for Doe. The international law provides that any form of pain that is caused to the suspect is torture. Therefore, the government infringed the rights and freedom of Doe when it exposed him to pain in thew cell during interrogation. Brudbury first memo Brudbury described how prisoners are treated from when they are arrested untill they reach the prison. The first description is that the suspects are shackled and pushed to put on earmuffs, blindfolds and hoods. According to Brudbury, the was to make the suspects feel helpless and convince them that their lives were in the custody of their captors. They also made it clear to the suspects that they di d not have any power to effect their condition. After reaching the prison he notes that the suspects were stripped before carrying out any interviews. The suspects were crossexamined both psychologically and medically to ensure that there are no any contradiction in the interrogative methods. One thing with the

PACS in Enhancing Clinical Consideration Forms Essay

PACS in Enhancing Clinical Consideration Forms - Essay Example An illustration for this is the likelihood that power blackouts could constrain the utilization of the options way. The chance to recognize such glitches activated arrangement considering, for the occasion, utilizing continuous power supply (UPS) could be utilized to manage that. The action chart further indicated how different divisions could be influenced by approach modification and accordingly how this could cooperate with the stakeholder and change administration. For example in this diagram outline (Figure 3), the exercises to attain to the framework heads necessity to enlist the patient by recording their subtle elements into the PACS framework. The diagram likewise demonstrates two swim paths for exercises including the divisions of the overseer and the doctor who are a piece of the consideration process. It further demonstrates that because of the utilization of PACS, administrative staff included in the documenting and sorting of physical archival duplicates can get to be e xcess as the greater part of their obligations can now be carried out utilizing the PACS framework. Execution of PACS relentlessly accommodated a few changes in the work techniques of clinicians, managerial and wellbeing IT staff. All things considered; it was essential to utilize apparatuses that supported to see how regular business would be overhauled after the execution of the framework. A suggestion here could be the utilization of ESIA standards for updating business forms (Peppard and Rowland 1995 pp.155) as this shows how the undertaking implementers the methods that could be disposed of, streamlined, coordinated and computerized to attain to proficiency after the usage and utilization PACS. This study was useful in demonstrating that PACS can enhance clinical consideration forms that are in concurrence with other writing sources such Sankale and Sapkal (p. 2).  

Rapid rise of Constructivism Essay Example | Topics and Well Written Essays - 2000 words

Rapid rise of Constructivism - Essay Example Inception of the 20th century international politics observed a slow but gradual decline of power among powerful nations across the globe in the context of reflecting their respective approach towards colonialism; an overview of the entire international political scenario provides a picture where several nations have already emerged as potential rulers of the entire globe. Each of those powers, separately, produced their respective claims in the context of governing international politics, argued in favor of their respective status of regarding control of international trade, business affairs and in every such situation that prevented each of those powerful nations to attain their benefits to the best extent possible, they adopted quite an uncompromising approach to solve the issue. Clearly, emergence of the several powers within the domain of international political scenario, especially during the pre-World War II period resulted in continuous conflict of power and multipolar standa rd was followed till the end of Great War II. However, conflict of power and multipolar political structure gradually reveled only two powers, namely the United States and Soviet Union that were capacitated to continue their influence over international politics, irrespective of the cultural, political and economic crisis that they encountered during the World War II: â€Å"In the multipolar era, twelve great powers appeared on the scene at one time or another. At the beginning of World War II, seven remained.

Study of Fans Essay Example | Topics and Well Written Essays - 2750 words

Study of Fans - Essay Example Similar fan frenzy was visible when the latest book of Harry Potter series, 'The Tales of Beedle the Bard' was launched in the first week of December 2008. What is quite amazing is, this fan frenzy is not limited to just one country or one region, but it crosses all boundaries from Europe to Asia. Angela Cerda, a resident of Temecula, Southwest California, was in seventh grade when she first started reading Harry Potter books and she still continues to enjoy reading this series while in third year of college. Cerda says2, "I read the first four books in the series in four nights, then I had to wait three years for the fifth one to come out, It's so strange to think that now I'm waiting for the last one." Similar loyalty or love is expressed by the fans of television serials, when they make sure that in order to watch their favourite television serial, they get their meetings postponed. Football is the game played by a large number of nations around the world. But the situation becomes quite different during the European cup and sometimes during the world cups etc. The intense rivalry leaves the fans to fight it out amongst themselves. Similarly, though cricket is played by a few nations around the world, yet the intense competition has developed a large number of fans, who often make it a point that they travel with their favourite team, wherever the team goes for their matches. This includes visits within the country or abroad. Often, team managements too encourages such fans and try to sponsor their visits abroad. The commitment of fans to their favourite personalities or products is indeed commendable and provides encouragement. But, it is equally true that such tactics are being used by marketing gurus to reach out to the maximum number of people around the world. Today we are living in a world of globalisation and liberalisation, which is marked by competition in almost all sectors. Therefore, in order to reach out to the maximum number of people or audience, the marketing department tries to explore all possible means to spread the word about the product. This includes highlighting special features of the product, comparisons with the existing reputed brands, and the devotion shown by the die-hard fans. If we take a look at the world around us, we can easily figure out the distinctive emphasis on advertising techniques in reaching out to the customer. The marketing communication department is often entrusted with the task of coming out with the strategies which helps the customer in relating to the famous celebrities. While on the one hand the competition helps the consumer in getting worth of the spending, and consumer has a range of alternatives to chose from, companies too have come out with innovative ideas to reach out to the consumer with their products and brands. Marketing people try to come out with strategies which instil a brand with personality traits resulting in anthropomorphizing, personification and creation of user imagery (Aaker, 1997). Human beings tend to identify themselves with such traits which give them a distinct identity called fans. The fan community shares a set of common interests and hobbies. While identifying the community as fandom, Fiske (1992) state d that, "fans are active

Isolated figures denied Essay Example for Free

Isolated figures denied Essay Isolated figures denied the fulfilment they crave by forces that appears to conspire against them. To what extent is this true of the characters lives from your understanding of The Melancholy Hussar of the German Legion? This short story is based on two love triangles, at the apex of both being Phyllis, a secluded young woman who lives alone with her father, a failed doctor in an isolated farmhouse outside Weymouth. It is described as an obscure island nook which encapsulates the fact that there was no fresh work for the failed doctor, Phyllis father. One day Richard Gould, a failed businessman, turns up at her door and after a short courtship asks for her hand in marriage. The father immediately accepts this offer as he gets the impression that Gould is of higher social status than him and as the sole benefactor he would profit from their marriage. However, his intentions were well made and although convenient, Goulds act had forced her father into a mistaken calculation. In his pursuit of illusions, he misses several points, such as the fact he had made her fathers acquaintance before he made hers, giving the impression that he was looking in desperation for a bride. Despite of first impressions, Gould is, in fact, poor as a crow but he gives an impression of having class status. The marriage arrangements were not based on love but were simply a convenience, which results in it being for material security rather than a romantic affair. Gould is then forced to leave to for Bath, an excuse about his father covering up his pecuniary condition leaving Phyllis bemused. The date of his return passed and winter arrived. This change of season is a metaphor, which represents the colour of Phyllis mood, described now as lonely in the extreme as she had no knowledge of why her husband to be had delayed his return. The change back to spring represents a change in Phyllis fortunes. Although Gould had kept in contact with her through regular yet formal letters, there was still an uncertainty in her condition. Phyllis loyalty however did not waver, which is meant to represent the passivity of women at that time in a male-dominated society. At this change, however, a new influence invades her life, which charged all youthful thought with emotional interest. This is the presence of the York Hussars, a military regiment taken from Germany to serve in Britain. They were renowned for their foreign air and mustachios which drew crowds of spectators wherever they travelled which shows Hardys evident eye for detail that appears time again throughout the story. Phyllis was sitting on top of a wall at the base of her garden, apparently a favourite spot for her from childhood, when she sees an alien figure walk up the path. One of the soldiers from the Hussars camped nearby was walking up the path, with the manner of someone who wishes to escape company. He is in contrast to the splendid men who usually are the visual front to the Hussars and it seems as though this soldier wished to escape the rigours of military life. The soldier notices Phyllis on the wall, who was dressed in white raiment typically the colour of innocence and inexperience. She is captivated by him and falls in love at first sight. After a few days of this they start talking. She finds out his name is Matthaus Tina and how he was forcibly removed from his home to join the army and had quickly reached the rank of corporal. He was well educated and had soon proved himself in the strongly class-based society of the army. These interviews occurred on a daily basis; soon the conversation spread to his life at home and his longing for his mother. Hardy introduces a scholarly influence by comparing her pity of him to that of Desdemona, a character from Othello, a tragedy by Shakespeare. This is an apt comparison, as the piece itself will eventually turn into a tragedy full of mistaken judgements, well-intentioned actions and undeserved misfortune. The wall is a metaphor for the boundary between them; it is described as being in disrepair, which indicates the unstable base for their romance and the lack of unity. All through the story this wall remains between them until finally when Phyllis attempts to break free. She learns that although the regiment appears happy in fact it was pervaded by a dreadful melancholy powered by a longing for the return for their home showing a background of natural prejudice. This need was driven for a hatred of their English officers and English attitude in general. Matthaus is said to suffer one of the worst from this home-woe and Phyllis pities him but still declined any form of physical contact or even permit him to cross the boundary line of the wall. Coincidentally news reached Phyllis of Gould through the village of how he only had a half-understanding of their current arrangements and that it was still not finalised. Now as this was still a rumour, it would be indecent of Dr. Grove to approach Gould but it overshadowed all previous thoughts of marriage. This rumour was also backed up with the fact that Goulds letters had become more infrequent. Phyllis heart sank within her as she recognised the fact that her engagement had come to nothing. Despite of this father had noticed her attachment to Matthaus, he warned her not to go outside the boundary in her purpose of pursuing him, effectively making her a prisoner of her own home. However, she had no intention of leaving the garden however and the meetings continued as before. Then one evening an unforeseen accident destroyed her plans said to be decided by fate. She had been delayed by chance and Matthaus waited at the gate for her. The time he was due back in camp came and went but still he stayed. When she finally met him he was extremely late and on his return she heard that he had been stripped of his rank. The tragic consequence of this was that the chances of her father letting her marry him if Gould did not materialise had been slim but now they were practically nil. It was at this point that she makes one of the greatest decisions of her life. Matthaus had suggested that he was planning an escape from the army with several close companions and return to Germany and his mother. At first she seems amazed but then uncertainty steps in I fear I am ruining you and your prospects. However eventually she was persuaded but questions their route to freedom and how they propose to achieve it. Their scheme included stealing a boat and crossing across the channel to France. Here they would hike to Germany using their army wages to buy food and shelter. He asks to meet her just off the highway (symbolic of a turning point in her life) from where they should flee. He tells her that a friend of his, Christoph would also join them along with two others not named but who detested British authority. Coincidentally when she returned home, however, she found out that her father had spotted her with Matthaus. A confrontation occurred but her father had already decided she should go to her aunts to resist the temptation. He had still not given up faith on Gould, as he believed it was in best interest for her to marry him showing a paternal domination of his family. Her heart died within her as she heard this news and the house became like a prison to Phyllis, so she let her mind fly to the prospects of Matthaus scheme. Her confidence in Matthaus was fulfilled. On her return, she arranged to meet him at a junction off the main road the following week and when the time arose she waited just off the road hidden in a position where she could see any passers-by. The symbolic junction of the main road represents another turning point in Phyllis life where she has an option of which path to choose. She then hears a carriage come down the hill and stop nearby and as fate would have it Humphrey Gould, long awaited, stepped out. The carriage came down the hill as though Gould was lowering himself to Phyllis, in terms of class status. He talked to the driver about a present he had bought for Phyllis and he admits to treating her rather badly. In a rush of indecisiveness, Phyllis tries to make up her mind; should she be loyal to her father and Gould and return home or follow her instincts and leave to a new life. This again represents Phyllis lack of decisive action and passivity of women at that time and this concept is repeated several times throughout the story. At this point Matthaus climbs over the gate behind her and presses her to his breast. This is the first time that the metaphorical boundary of the wall has not divided them in their relationship. Phyllis left with them and after a long night of travelling to the coast they meet with the friend, Christoph, just before sunrise. At this point Phyllis makes her final decision and they separate for the last time on a hill overlooking the sea, dooming their relationship itself a metaphor as the sea represents freedom and this is simply describing how close she has come yet as it is dark she is still blind to it, her future an uncertainty. After she returns to her house, she finds Gould with an expensive gift a looking glass which won Phyllis admiration and until that point she had regretted leaving Matthaus. However, things were to take a turn for the worse tragically after Matthaus had left. She finds out that whilst he had been away he had met a new lady, who would be a much better choice as she came from the same upper class background as Gould yet another example of class distinction which was obviously very powerful at that time. This shows how the value of money dictates Goulds priorities. It is an irony that she finds this out on that day, as she would then not have hesitated to run away with Matthaus. Phyllis was shocked at this because she viewed Gould as a person who would confide every last detail of truth with her judging by the information in his letters. She retreated to the only place where she could be alone the old wall-where she dreams about what her life could have been like had she taken the other route. One morning those dreams are brought to an abrupt halt. On a morning described as being broke in fog and mist behind which the faint outlines of tents and the camp were visible from the wall and this is against the permanence and regularity of the natural landscape. The mood is also set in an almost slow-time as Hardy describes in minute detail the landscape, such as every blade of grass was weighted with little golden globes, an image captivating the idealistic morning. As she watched in melancholy regard she sees a procession led by an English colonel, who represents the cultural background of Anglo German hostilities. Two prisoners are led in front of a firing squad, clearly Matthaus and Christoph. After a prayer, they were executed in front of the entire regiment and their bodies ordered to be turned out of their coffins as an example to the men by the English Colonel, resented by the men. Tragically it turned out that they had stolen the boat as planned, and at first sight of land thought it was France and went ashore. It turned out it was Guernsey and the men were arrested and sent back to England so it was ironic that this mission that this mission seemed doomed to failure. It was simply undeserved misfortune they had arrived in the wrong place and a fault in navigation. On arrest, they had sacrificed themselves for the two other comrades by claiming to be ringleaders. Whilst the others had received a flogging, the punishment for desertion was death and so this order was carried out. As a consequence Phyllis symbolically died of a broken heart and was buried near where the two men lie. The idea of the love triangles that was stated at the start of this essay are the heart of the story. At the centre of both is Phyllis but on one is Gould and Dr. Grove her father. On the second is Matthaus and his mother, who Phyllis longs to be with. This story is an example of the number of external factors that can shape peoples destinies in life. It shows how chance events, such as Phyllis sitting on the wall at the time of Matthaus arrival along with tragic circumstances that arise, can affect the course of change. The idea is that we are powerless to control our destiny, and seeming coincidences may appear to be pre-ordained but fate is out of our control.

PEST Country Analysis: Cuba

PEST Country Analysis: Cuba ACKNOWLEDGEMENT First and foremost I thank my teacher who has assigned this term paper to bring out my creative capabilities. I express my gratitude to my parents for being continuous source of encouragement and for all their financial aids given to me. I would like to acknowledge the assistance provided to me by the library staff of Lovely Professional University. At last my heartfelt gratitude to my friends for helping me to complete my work in time. BUSINESS ENVIRONMENT Country Origin Cuba is one of the largest islands in the Caribbean which was once inhabited by tribal people when Christopher Columbus visited the island during his first voyage. He discovered it and declared it as a territory of Spain 1762 this country was briefly held by Britain before being returned in exchange for Florida. A series of rebellions occurred during the 19th century which failed to end Spanish rule, but increased tensions between Spain and the United States, resulted in the Spanish-American War, finally led to Spanish withdrawal, and in 1902, Cuba gained formal independence. American trade dominated Cuba during the first half of the 20th century. It was helped by US government policy measures assuring influence over the island. In 1959, Dictator Fulgencio Batista was overthrown in a revolution led by Fidel Castro. Cuba-United States relations froze while the island showed its faith towards the Soviet Union, which kept its economy running in spite of being US against Cuba. After the dissolution of the east-west-confrontation Cuba remains as one of the only Communist countries in the world. Past business Cuban business has mainly revolved around United States Soviet Union. Before 1958 everything was allright between US and Cuba and trade was carrying smoothly between them.In March 1958, when an armed conflict broke out in Cuba between rebels and the Fulgencio Batista government an arms embargo has been in effect. In July 1960, in response to Cubas new revolutionary governments seizure of US properties, the United States reduced the Cuban import quota of brown sugar by 7,000,000 tons, under the Sugar Act of 1948; the Soviet Union responded by agreeing to purchase the sugar instead, as Cubas new government continued to take further actions to confiscate American businesses and privately owned property. In 1963, the 1963 U.S. embargo was reinforced in October 1992 by the Cuban Democracy Act (the Torricelli Law) and in 1996 by the Cuban Liberty and Democracy Solidarity Act (known as the Helms-Burton Act) which penalized foreign companies that did business in Cuba by preventing them from doing business in the US. The justification provided for these restrictions were that these companies were trafficking in stolen U.S. properties, and should, thus, be excluded from the United States. The European Union resented the Helms Burton Act because it felt that the US was dictating how other nations ought to conduct their trade and challenged it on that basis. The EU eventually dropped its challenge in favor of negotiating a solution. PEST Analysis (P)olitical factors Cuba is a communist state. The departments of the state and the Cuban Communist Party are closely connected and their power is mainly devolved from the Executive Committee of the Council of Ministers. Their National Assembly which has legislative e powers consists of 614 members. Their next elections for the provinces and nation are due in January 2012, the municipal elections in April 2010, even though there is only one legal party which is namely the Cuban Communist Party (PCC). The head of state and government of Cuba is Raà ºl Castro Ruz. (E)conomic factors The consumer prices, or inflation rate, rose by 3,4 % in 2008 which is, compared to other countries, an average figure, because they are number 47 on the world list. The Cuban labor force counts 4.962 million people of which 78% work in the state sector and 22% in the non-state sector. This figure scores them number 74 in comparison to the labor forces around the world. The unemployment rate is low compared to other countries as they only have 1,6 % jobless people and rank place 13 in the world. This rate even improved by 0,2 % from 2007 to 2008. The buying power, GDP per capita, of each Cuban was $9,500 in the year 2008. Compared to other countries they rank place 108 in the worlds list, but seeing that the values improved over the years from 2006 until 2008 by $1,000 per capita, their score is still positive. Cuba produces several agricultural products such as sugar, tobacco, citrus, coffee, rice,potatoes, beans and livestock. Main export goods are nickel, fish, citrus, coffee, tobacco products, sugar and its by-products and medicines. A 2008 estimate for their export of goods is $3.78 billion which makes them number 119 on the list of countries by exports. Their main export partners are China, Canada, Spain, the Netherlands and Iran. Goods that have to be imported are petroleum, food, machinery and equipment and chemicals. Their main import partners are Venezuela, China, Spain, Canada and the USA. (S)ociological factors Cuba has a population of estimated 11,451,652 people. The population grows by 0.233 % each year. 18,3 % of these people are between 0 and 14 years, 70,4 % are between 15 and 64 years old and 11,2 % are 65 years or older. Therefore the average age is 37,3 years. 65,1 % are white, 24,8 % are mulatto and mestizo and 10,1 % are black (2002 census). The most dominant religions are Roman Catholics and Protestants. Nearly the whole population is able to read and write (99,8 %) at the age of 15 which enables them to pursue a good education. The majority (76 %) of the population preferably lives in urban areas. (T)echnological factors Cuba is a recognized leading country in the field of biotechnology, but there are still sectors that lack development. Internet access is for example only provided by one provider at high costs which shows an inadequate telecommunications infrastructure. The information technology system in Cuba still has to be improved, because the profitable sectors such as tourism and biotechnology require good and continuously updated communication structures and instruments which are not sufficient at the moment. Castro sees that modern communication and computer networks are necessary for the economy and is willing to open new doors in order to make this possible. (Information technology in Cuba, 2009) Cuba World Economy In 2005 Cuba had exports of $2.4 billion, ranking 114 of 226 world countries, and imports of $6.9 billion, ranking 87 of 226 countries. Its major export partners are China 27.5%, Canada 26.9%, Netherlands 11.1%, Spain 4.7% (2007). Cubas major exports are sugar, nickel, tobacco, fish, medical products, citrus, and coffee; imports include food, fuel, clothing, and machinery. Cuba presently holds debt in an amount estimated to be $13 billion, approximately 38% of GDP. According to the Heritage Foundation, Cuba is dependent on credit accounts that rotate from country to country. Cuba holds 6.4% of the global market for nickel which constitutes about 25% of total Cuban exports. Recently, large reserves of oil have been found in the North Cuba Basin. BUSINESS CULTURE OF CUBA DRESS Dressing is quite informal in for both men and women, For men: Depending on the situation, a guayabera shirt with nice slacks may be as formal as it gets. Business casual for a warm climate should suffice. For women: A pair of pants and nice shirt should do. Skirts are fine as well. Jeans and business casual attire are generally acceptable. TITLES AND BUSINESS CARDS Titles are very important and it is best to address people directly by using their professional title (or Mr., Mrs., or Miss) followed by the surname. It is advisable, although not required, to have one side of your business card translated into Spanish. Present your business card with the Spanish side facing the recipient. There is no specific ritual surrounding the giving of business cards. MEETINGS Arriving on time for a meeting is important even though you may have to wait 30 minutes or more. There is usually 5-15 minutes of small talk before getting down to business. It is best to allow your host to begin the business discussion. It is considered acceptable to interrupt someone who is speaking. NEGOTIATIONS Cubans value relationship building and harmony so it is important to avoid hard selling, pressure tactics and any sort of conflict or confrontation. Decisions are made from the top down and can take sometime. GIFT GIVING Gifts are not brought to a first meeting. When giving gifts it is best to bring something very modest as anything else could be misconstrued. COMMUNICATION STYLE Cubans tend to be direct and some what louder than what the norm is in North America. GESTURES Cubans tend to speak very quickly and loudly. They use their hands and bodies for emphasis when speaking and tend to be emotionally expressive. Cubans will point by puckering their lips in the direction or person they are referring to. Wrinkling or scrunching up of your nose usually means, huh or what? Geert Hofstedes Model After seeing some of the business culture and countrys culture we can draw some conclusions based on the five dimensions of the above mentioned model. POWER DISTANCE As Cuba is a Communist country, it is expected to have higher power distance than other capitalist countries. Geert Hofstede has not conducted his survey in Cuba so there arent any scores regarding it. INDIVIDUALISM Vs. COLLECTIVISM In Private sector individualism is practiced to achieve results with greater efficiency. While the majority of Cuba which is communist in nature has a greater faith in collectivism. LONG TERM ORIENTATION On observing the past and future business culture of Cuba, we can easily comprehend that in past it was more of short term oriented. Now while the country is growing , it has become more of a long term oriented country. HALLS MODEL High Context Cubans seem to pretty much fall in this category. I would like to state that because they behave in the following mentioned way :- Less verbally explicit communication, less written/formal information More internalized understandings of what is communicated Multiple cross-cutting ties and intersections with others Long term relationships Strong boundaries- who is accepted as belonging vs who is considered an outsider Knowledge is situational, relational. Decisions and activities focus around personal face-to-face relationships, often around a central person who has authority. HRM PRACTISES IN CUBA Human resource management (HRM) practices in Cuba are still incipient and close to what may be called the traditional Soviet-style model. In other words, HRM in Cuba mainly comprises a set of practices that emphasise cost control and administrative concerns, resource allocation being controlled by the administrative hierarchy and not by the market characteristics. Additionally, human resource management is an undervalued function compared to other areas. Those who are not good enough for anything else, go to the HR function, as one manager noticed. Within the last few years, and in the context of perfeccionamiento empresarial, new concerns with the quality of human resource management have arisen. The new goals, in industries that aim to achieve a competitive position in the international arena, include the development of staff competencies. Capacitacion (qualification) became HRMs recent major buzzword in the country. Qualification is the major human resource management challenge for Cuban companies, and is viewed as a necessary means for achieving a series of new business goals, including quality, customer service and independence in the execution of work, all of which are new descriptors in the national business vocabulary. The new market-oriented logic, which is emerging particularly in the globally exposed tourism sector, is far from being the normal. That is possibly one of the reasons why so many people try to work in tourism, the other being easier access to foreign currency. This has led to what is called the inverted pyramid: a hotel waiter can earn more money (in tips) than the best university educated specialist or work hero. Macro-level administration of human resources is thus being challenged by micro motives and is forcing companies to develop and implement incentive systems that stimulate individual motivation, while trying to respect the ideological orientation towards a more altruistic and disinterested motivated behaviour, such as the one mentioned above. In fact, as a traditional rule of the Cuban enterprise, incentivos (incentives) are non-material. They are called spiritual incentives, and may include a letter, a diploma, an appreciation from the company or, at a more material level, a dinner including lobster. Managers attitudes towards the effectiveness of material rewards are highly ambivalent. On the one hand, they deny the importance of material incentives. On the other hand, they enthusiastically refer to the possibility of obtaining material rewards in the more progressive firms. BUSINESS GROUPS OF CUBA SHERRITT INTERNATIONAL Sherritt International is one of the biggest business giants of Cuba that operates in Cuba Canada. Sherritt International Corporation is a diversified natural resource company that produces nickel, cobalt, thermal coal, oil and gas, and electricity. It also licenses its proprietary technologies to other metals companies. Sherritts 293.1 million common shares trade on the Toronto Stock Exchange under the symbol S. The company also produces oil from assets in Cuba, Spain and Pakistan, and manages 376 megawatts of power generation capacity in Cuba. HUMAN RESOURCE MANAGEMENT PRACTISES The most important HRM practices practiced in Sherritt are HR planning (i.e. to forecast and foresee the future business and employee needs and plan for them) Recruitment and selection job descriptions, selection tools, background checks, offers Compensation (i.e. methods, consistency, market) Employee relations (i.e. labor agreements, performance management, disciplinary procedures, employee recognition) Mandated benefits (i.e. social security, unemployment insurance, workers compensation, COBRA/HIPPA) Optional group benefits (i.e. insurance, time off benefits, flexible benefits, retirement plans, employee assistance programs, perks) Payroll (i.e. internal vs. external options, compliance) Recordkeeping (i.e. HRIS, personnel files, confidential records, I-9, other forms) Training and development (i.e. new employee orientation, staff development, technical and safety, leadership, tuition reimbursement, career planning) Employee communications (i.e. handbook, newsletter, recognition programs, announcements, electronic communication) RECRUITMENT SELECTION The process of hiring begins when new recruits are sought and ends when their applications are submitted. The result is a pool of applications from which new employees are selected. Compensation Compensation is the remuneration provided to an employee in return for his/her contribution to the organization. It is an organized practice that involves balancing the work-employee relation by providing monetary and non-monetary benefits to employees. Training Training is also provided for increasing the knowledge and skills of people for a specific purpose. It helps the trainees acquire new skills, technical knowledge, and problem-solving ability etc. It also gives an awareness of the rules and procedures to guide their behavior thereby improving the performance of employee on present job and prepares them for taking up new assignments in future. Performance Appraisal Performance appraisal is a method of evaluating the behavior of employees in the work spot including both quantitative and qualitative aspects of job performance. A process in which employees strengths and weaknesses are identified to improve the performance on the present and future jobs. Performance appraisal is a systematic review of individual or a groups performance on the job. Pay Roll Section: After employee placement/joining the recruitment section handovers the details of the employees enclosed in a file to the payroll department. Pay Roll process starts from 25th of every month. First part is attendance, which will be coming from last 26th to 25th of the month. Salary is paid for 1st to 31st but attendance is calculated from 25th to 26th of the month. The Pay Roll department then looks after the following aspect of the employees. HSEQ HEALTH, SAFETY, ENVIRONMENT AND QUALITY (HSEQ) Every job involves certain risks. In order to provide a safer and healthy atmosphere at work place HSEQ is strengthened at all levels in the company. There is a possibility of occurrence of risk either from external and internal sources. External sources hear referred to infrastructure and internal sources referred to Behavior of employees. HSEQ is involved in regulation and controlling the risks involved in jobs. Bibliography http://en.wikipedia.org/wiki/South_america http://www.mfat.govt.nz/Countries/Latin-America/Cuba.php http://en.wikipedia.org/wiki/List_of_countries_by_exports http://www.cia.gov/library/publications/the-worldfactbook/geos/cu.html http://www.cuba.com/index.php?catid=280cuba_info_record=Useful%20information%20of%20 http://www.indexmundi.com/cuba/demographics_profile.html http://www1.american.edu/carmel/ms4917a/cuba.htm http://www.phpclasses.org/browse/country/cu/