Summary Of My Last Duchess By Robert Browning

Kendra Collins English 2116 Professor Newberry 13 February 2017 A Reader’s Guide to Robert Browning â€Å"My Last Duchess† Title and Author Robert browning was born on May 7,1817 in Camberwell, England. To and accomplished pianist and a bank clerk. It is said by the age of five he was already proficient of writing and reading. At the age of twelve he wrote a volume of Byronic verse entitled Incondita, which his parents attempted to have published. By thirteen birthday Browning had received the rest of Shelly’s work, and declared himself a vegetarian and an atheist in emulation of the poet. Browning had serval failures when it came to publishing his work like Pauline and Sordello. However, Browning is highly known in the Victorian Period for†¦show more content†¦Dashes and parenthesis tie a modifying side remark in a double knot. The poem also evokes emotion while somewhat telling a story. Browning also uses syntactical pauses that coincide with line endings creating tension in the rhythm and places emphasis on the horrors the Duke reveals as the sentence end in mid-line (Dupras). Analysis of Major Themes/ Ideas During the Victorian Period in England was a time of gender inequality. Women were inferior to males and, objects of desire. In lines (1-2) of the poem he beginnings pointing out a portrait on the wall of his â€Å"last duchess† and stating, â€Å"Looking as if she were still alive† (2), quickly informing you on why she’s considered to be his â€Å"last duchess.† He continues to brag about who the painter was while putting emphasis on it, â€Å"I said â€Å"Fra Pandolf â€Å"by design, for never read strangers like you that pictured countenance† (5-7). By doing this shows how he considers himself on a higher pedestal than others, and how he downgrades others intelligence. The Duke goes on to say â€Å"Since none puts by the curtain I have drawn for you but I† (9-10), â€Å"how such a glance came there; so, not just the first† (12). He’s telling the listener that not just anyone gets to see the p ortrait, the way they could see her when she was alive. As the Duke continues he goes to show his anger and jealously. He felt as if his duchess was for his eyes only. When heShow MoreRelatedLiterary Tendency of Victorian Literature: Special Reference to Lord Alfred Tennyson and Robert Browning3101 Words   |  13 PagesLiterary tendency of Victorian literature: special reference to Lord Alfred Tennyson and Robert Browning 1.1 An Introduction to Victorian Period: The Victorian era is generally agreed to stretch through the reign of Queen Victoria (1837-1901). It was a tremendously exciting period when many artistic styles, literary schools, as well as, social, political and religious movements flourished. It was a time of prosperity, broad imperial expansion, and great political reform. It was also a time, whichRead MoreAn Unknown Girl Analysis1379 Words   |  6 PagesGirl- Moniza  Alvi. 28May In the evening bazaar Studded with neon An unknown girl Is hennaing my hand She squeezes a wet brown line Form a nozzle She is icing my hand, Which she steadies with her On her satin peach knee. In the evening bazaar For a few rupees An unknown girl is hennaing my hand As a little air catches My shadow stitched kameez A peacock spreads its lines Across my palm. Colours leave the street Float up in balloons. Dummies in shop-fronts Tilt and stare With

God Shaped Me Through My Mother - 1554 Words

God shaped me through my mother; by witnessing her, convictions, strong morals, loving disposition, nonjudgmental nature and unshakable faith. I learned why we should never judge others because we are all God’s children. I learned my faith is permanent, and there is nothing and no one that can make me stop believing. I learned how precious life is and giving up is never an option. When I say, I learned true Christian values from my mom I am not referring to words my mother said nearly as much as I am referring to the actions I witnessed. My mother was extremely well versed in the Bible; however, she never used Bible verses as weapons. As a matter of fact, it meant more when my mom did quote the Bible because she did not do it all the time and when she did it was very relevant and eloquent. I was always a bit taken off guard when my mom did quote the Bible because I would suddenly remember how much of the Bible she knew word for word. She never put on a show whether it was speaking or taking action she always had pure intentions. When I was thirteen years old, my mom and I went to a grocery store. Little did I know what seemed like an insignificant trip to the store would actually be a life shaping event that I would later write about in this essay. My mom and I were in Austin, and we decided to pop into a grocery store I cannot even remember why, but I do r emember noticing a filthy homeless man almost immediately after entering the store. He was randomly walking up toShow MoreRelatedEssay about Shaping My Morality693 Words   |  3 Pagescompletely understood my own morality, I know I did not create it alone. For example, my parents illustrated the importance of kindness and finding my own personal beliefs about God. Additionally, my friends have taught me to not take small problems too seriously. Moreover, attending private school has caused me to trust in the safety of the world around me. As a teenager, my outward influences have greatly affected my morality and views about the world around me. Throughout my life my parents have taughtRead MoreHow Do You Feel Race, Ethnicity, Social Class, And Religion846 Words   |  4 Pagesclass, and religion has shaped you and your family lives? Whether we take notice or not these aspects of our childhood and today’s life contributed to our viewpoint about different parts of the world. Also, the way your family interacted with you and others is determined in a way by these key points. My race, social class, ethnicity, and religion have helped mold me into the young adult I am, beliefs, and values I hold today because my understanding of who I am provides me with the ability to understandRead MoreOur Outlook On Life Is An Ultimate Of Beliefs, Teachings, And Morals849 Words   |  4 PagesOur outlook on life is an ultimate composition of beliefs, teachings, and morals. Even greater, how one views the world. 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I am most drawn to those theologians who are rooted in this Wesleyan tradition. My mother grew up Disciples of Christ, and her tradition influenced my theology through its broad understanding of faith. This led me toward an openness about the various ways people experience and understand the Divine. The Disciples of Christ tradition also influenced my understanding of baptismRead MorePersonal Philosophy Essay 873 Words   |  3 Pagesgotten the more I have realized what really describes me as a person. I have been put through many tasks and challenges that were meant to change the way my personality tree has grown. School, friendship, losses, and gains have formed the clay I call my life a nd I am grateful for what my life has cooked up for me. These challenges have shown me what matters the most in life and what matters the least. More importantly they have shaped the way my personality is put into context today. Many people, famousRead MoreThe Problem Of Individuality Is Not Just Where One Has Shaped My Life896 Words   |  4 Pagesthat we are much more than patriots of our countries and our races. When people ask me where I’m from, I’m not sure how to respond. If I told you â€Å"South Korea,† you would believe me; but if you looked at me and I told you I was from â€Å"Kenya†, now you would be puzzled. However, this puzzle has shaped my life.† (Song 1) The way I have fashioned this piece insinuates that I am speaking to an audience. Thus, I have my topic, the notion that individuality is not just where one was born, but multiple aspects

Dance Styles Free Essays

Dancing and music in general has evolved through time. People who danced in style in the sixties would not fit in the generation of the new millennium. As years have passed by, it seems the style of dancing is getting to be bigger. We will write a custom essay sample on Dance Styles or any similar topic only for you Order Now It is inevitable that dance will change throughout our lives and so will its style. Some of the dance styles around today are tap, modern, swing, contra, country, belly dance and Latin dancing. Dancing has changed in relation to music, behavior and time passed. My three favorite dance styles are ballet, hip hop and jazz. Ballet is beauty; flow and elegance are inherent in the elements of ballet. Ballet is a classical dance form that can be mastered by it or used as a technical base or supplement to other dance forms. Classes focus on overall body alignment and awareness with emphasis on proper usage of feet and legs and execution of turnout. Carriage and usage of upper torso and arms are also stressed. Traditional barre work, center work and combination’s are included in all classes.Hip hop is a high-energy class that uses the latest sounds in rap, R;amp;B and pop music together with movements influenced by some of today’s hottest music video choreographers. Hip hop encompasses movement that has elements of popping, locking, and breaking as well as freestyle movement to give students the opportunity to develop their own sense of style. Hip hop is urban, it’s street, and it’s diverse and forever changing. Jazz is an exciting and ever evolving dance form full of rhythm, syncopation, passion and life.Steeped in the rhythm of jazz music, a true American art form, jazz dance brings energy and life to all those who dance it. Jazz explores body isolations of the head, shoulders, ribcage, feet and arms which encourage individual expression and the development of personal style. Jazz can be powerful and percussive or expressive and lyrical. Ever evolving, jazz dance is taught with the music of today together with the classical jazz of yesterday. Classes teach basic jazz dance technique, terminology and movement quality with an emphasis on proper execution of jazz isolation’s, rhythms and style performed to contemporary music.Maybe dance is the best language and the one we should use and that is why all cultures have dance. Dance is smoothing and relaxing. When someone needs a break from anything then the best way to get away is to dance. If someone looks they can find millions of dances to dance to. Someone can tap dance, do other cultural dances or maybe just dance with their heart. When you want to dance then dance as though no one is watching and dance because you want to dance. How to cite Dance Styles, Papers

Teamwork And Team Effectiveness Samples †MyAssignmenthelp.com

Question: Discuss About the Teamwork And Team Effectiveness Connecting It With Effective Communication, A Critical Analysis Of Ethics In Communication Which Can Be Linked With Team Effectiveness Is Also Provided. Answer: Introduction A team is created to accomplish goals by using the resources available optimally. Each member of a team must contribute towards the success of the team. Face-to- face communication should be used to handle issues within a team and an open communication model should be adopted within a team (Galegher, Kraut and Egido 2014).Direct and open communication should be encouraged within members of a team. Teams which score high on general mental ability (GMA), agreeableness, conscientiousness, extraversion and emotional stability generally demonstrate high team-performance based on rating by supervisors (Crawford and Lepine 2013). The communication styles and strength of communication within the members of a team are often the key indicators for successful collaboration among team members which lead to high-performance teams (Daspit et al. 2013). For some, teamwork is an enjoyable experience while for others teamwork can be a stressful experience and they prefer to perform individually. The attributes that are required by an individual to be an effective team player are reliability, ability to communicate constructively and effectively, listening skills, ability to share information, knowledge and experience openly and willingly, ability to co-operate to accomplish common goals, ability to embrace changes and be flexible, problem solving skills, ability to treat all other team members in a respectful manner, ability to function as an active participant. In this essay, the literature on teamwork and team effectiveness is reviewed. The role of effective communication on team effectiveness is analyzed. Ethical communication is further linked with team effectiveness. Generally, the high-performing teams abide by ethical principles in their policies, practices and communication style. Team Work, Team Effectiveness, Team Performance In the year 1977, Rubin Plovnic and Fry suggested a model for team effectiveness. This model is also known as GRPI model. According to this model, a team requires four parts which are Goals, Roles, Processes and Interpersonal relationships in order to be effective. Goals are objectives that are well-defined and priorities and expectations should be clearly communicated to members of a team during the process of goal setting. The roles are responsibilities of the team members which are well defined. The decision making processes as well as the process of work should have clarity within a team. Interpersonal relationships within team members should foster trust, flexibility and good communication (Belbin 2012).The authors Douglas Smith and Jon Katzenbach unveiled a model for team effectiveness after studying the challenges related to work faced by different teams of various companies across the globe . The model is in the form of a triangle and collective work products, personal growth and performance results are the major deliverables of a team and they form the three points of a triangle. Commitment, skills and accountability are the factors which are of paramount importance in order to achieve the team deliverables to make the team effective. In the year 1995, Michael Lombardo and Robert Eichinge developed the T7 model of team effectiveness. The five internal factors which are responsible for the effectiveness of a team according to the T7 team effectiveness model are trust, talent, task skills, team skills, thrust and teaming skills. The external factors which are responsible for the effectiveness of a team are the team leader fit and the support the team receives from an organization. The authors Carl Larson and Frank LaFasto studied 600 teams in organizations across the globe and suggested the La Fasto and Carl Larson model for team effectiveness. This model was proposed in the year 2001 and is known as the Five Dynamics of Team Work and Collaboration. Acco rding to this model, selecting the right person is the first step towards effectiveness of a team; the relationships shared by the members of a team determine the effectiveness of a team. In this model it is suggested that good relationships among team members contribute towards the problem solving capability of a team which is related to the effectiveness of the team (West2012).The model also suggests that team leadership and organizational environment contribute substantially towards the effectiveness of a team (Wang, Waldman and Zhang 2014). In the year 2002, J. Richard Hackman proposed a model for effectiveness of a team. According to this model, effective teams have a boundary that delineates who is a part of the team and follow a compelling direction with clear and challenging goals. This model points out that the structure of an effective team should enhance teamwork and a team should have organizational support and expert coaching in order to be effective. Working in a team enhances the capacity of problem solving and allows the flow of innovative ideas within a team (Maxwell 2013). Communication and Team Effectiveness A key aspect of teamwork and team effectiveness is communication. A proper communication model and strategy must be adopted by organizations to create highly effective teams. The three metrics of communication that affect the performance of a team are energy, engagement and exploration. The energy metrics of communication determines quality of communication and the amount of communication that is fostered among team members. For instance, electronic mode of communication like emails and text messages have less impact on team performance while face-to-face communications boost higher energy among team members and affect the performance of a team. Another metrics of communication which has impact on teamwork and performance of a team are engagement. The teams which demonstrate partial engagement among team members do not contribute towards high organizational performance. High engagement and high performance within a team can be fostered by high and equal energy among team members resu lting in good cohesion and engagement among team members (DeOrtentiis et al. 2013).Exploration is also the third metrics of communication which determines high performance of a team. Most of the global organizations adopt an open communication model and a culture of innovation and creativity. The exploration metrics for communication is highly essential for such innovative organizations. Exploration metrics of communication reflect how the members of a team communicate with the external environment like teams, companies and industry of the external environment. This external communication level also has a positive impact on the effectiveness of a team. The high performing teams and teams with a higher team effectiveness generally demonstrate characteristics of effective communication like the conversations and gestures among team members are energetic with more face-to-face conversations and members coordinate among one another and not only with the team leader. Team members with hi gh effectiveness of team generally take periodic breaks and explore the outside world to collect, gather and analyze information from the external environment (Maxwell 2013).This information from external sources is vital for teamwork because information from macro-environment can provide valuable data related to competition, market and customers. It has been found that socializing can substantially improve the interpersonal communication among team members. High- performing team also demonstrates effective listening skills and ability to communicate effectively both verbally and non-verbally using gestures. A high performing team with an effective communication model among team members receives support from team leaders and the organization which is suggested in the models of team effectiveness. Teams which follow an open communication model are generally supported by transformation team leaders who allow autonomy and flexibility among team members. Organizations that develop an ef fective communication strategy among teams also invest in training the team members on effective communication strategy (Boies, Fiset and Gill 2015). It has been found that in decision making teams, communication plays a vital role while in general teams, the literature provides little evidence in connection between communication and team performance. In general teams, team performance can be linked with demography and team size (Joshi and Knight 2015). It has been found that teams dealing with complex tasks that require higher level of information and cognitive decision making is affected by degree of communication among team members. Team Work, Communication and Ethics Communication and ethics can also be linked and an ethical communication among team members generally contributes towards high-performing team. The effectiveness of a team increases when managers and leaders organize workshops for team members which focus on work ethics. These workshops make team members aware about the ethics which are in alignment with the vision, mission and strategic goals of an organization thus increasing the performance of the team. Standards should be set by an organization and these standards for acceptable behavior should be clearly communicated to team members to enhance team effectiveness. The ethical practices that members of an effective team generally adhere to are being punctual, being responsible, working with an optimistic attitude, respecting and collaborating with team members and communicating with ethical values (Gonzlez-Rom and Hernndez 2014). Ethical behavior among team members should be driven by values and team members of high-performing teams follow a code of moral standards that enable them to distinguish between right and wrong. High-performing team and teams which demonstrate effectiveness generally align their communication model around a strict code of ethics. The ethical values of high-performing team are in alignment with the vision and values of the organization they work for which are reflected in interpersonal communication among team members (Walumbwa, Morrison and Christensen 2012).Communication ethics that determine effectiveness of a team are maintaining balance between speaking and listening, degree of criticism and praise and the legitimacy of emotional appeal and fear. Communication training can reduce biases and discrimination among team members related to culture, ethnicity, language barriers and race. Ethical communication training can foster cultural tolerance and cultural sensitivity among team me mbers. Stereotypes among team members can also be reduced by effective communication training related to ethics. This kind of ethical communication is of paramount importance in a high-performing culturally diverse global team. In this world of globalization, organizations rely on virtual teams with team members based on different geographical location (Maynard et al. 2012). Ethical communication and transparency play a vital role for team effectiveness of virtual teams because team members do not get a chance to meet physically(Hoch and Kozlowski 2014).The team members of a high-performing team are provided training on ethics and compliance programs. The team leaders and managers should not only set goals for the members of a team but should also focus on increasing awareness among team members about workplace ethics and ethical communication. In an effective and high performing team of an organization, generally the team members adhere to a written ethical code of conduct. Organiz ations with high-performing teams often have written code of conduct related to ethics and ethical communication within team members. Some employees possess strong sets of values in their personal and professional life, however other team members especially members of a team who lack previous experience must be trained on ethics and transparency. The ethical issues like lack of hygiene factors at workplace, issues related to quality, customer dissatisfaction, and ethical issues related to stereotypes and low cultural sensitivity resulting in conflicts can be resolved when teams are trained in ethical values (Bradley et al. 2012). Conclusion It can be concluded that teamwork and team-effectiveness is of paramount importance in todays fast paced, competitive and highly volatile business environment. Team work fosters collaboration and brainstorming within a team. Team performance increases when team members work in cohesion and organizational objectives are reached when people work together in a team. Organizational productivity increases when individuals collaborate and perform effectively within a team to accomplish organizational goals. Thus, working in teams should be practiced while pursuing education in universities. Team work foster better decision making skills among students and enable them to respect the viewpoint of team members. Teamwork at universities enables students to develop tolerance and respect for their teammates who belong to a different cultural background, ethnicity, race or language. It is recommended that students should adhere to teamwork at universities to develop skills of effectively working within a team which will help them when they enter the corporate world. Team effectiveness can also be linked with communication and ethics. It is recommended that teams should follow an open communication model, should adopt transparency among team members and team leaders, should work in harmony and avoid biases and stereotypes to enhance team effectiveness. Ethical values like respect for diversity and organizational code of conduct should be fostered within a team to enhance team effectiveness and increase team performance. It is recommended that team members should be trained in formal training programs which will increase their awareness about ethical values, so that they can adopt the same while communicating with all stakeholders. References Belbin, R.M., 2012.Team roles at work. Routledge. Boies, K., Fiset, J. and Gill, H., 2015. Communication and trust are key: Unlocking the relationship between leadership and team performance and creativity.The Leadership Quarterly,26(6), pp.1080-1094. Bradley, B.H., Postlethwaite, B.E., Klotz, A.C., Hamdani, M.R. and Brown, K.G., 2012. Reaping the benefits of task conflict in teams: the critical role of team psychological safety climate.Journal of Applied Psychology,97(1), p.151. Crawford, E.R. and Lepine, J.A., 2013. A configural theory of team processes: Accounting for the structure of taskwork and teamwork.Academy of Management Review,38(1), pp.32-48. Daspit, J., Justice Tillman, C., Boyd, N.G. and Mckee, V., 2013. Cross-functional team effectiveness: An examination of internal team environment, shared leadership, and cohesion influences.Team Performance Management: An International Journal,19(1/2), pp.34-56. Galegher, J., Kraut, R.E. and Egido, C., 2014.Intellectual teamwork: Social and technological foundations of cooperative work. Psychology Press. Gonzlez-Rom, V. and Hernndez, A., 2014. Climate uniformity: Its influence on team communication quality, task conflict, and team performance.Journal of Applied Psychology,99(6), pp.1042-1058. Hoch, J.E. and Kozlowski, S.W., 2014. Leading virtual teams: Hierarchical leadership, structural supports, and shared team leadership.Journal of applied psychology,99(3), p.390. Joshi, A. and Knight, A.P., 2015. Who defers to whom and why? Dual pathways linking demographic differences and dyadic deference to team effectiveness.Academy of Management Journal,58(1), pp.59-84. Maxwell, J.C., 2013.The 17 indisputable laws of teamwork: Embrace them and empower your team. Thomas Nelson Inc. Maynard, M.T., Mathieu, J.E., Rapp, T.L. and Gilson, L.L., 2012. Something (s) old and something (s) new: Modeling drivers of global virtual team effectiveness.Journal of Organizational Behavior,33(3), pp.342-365. DeOrtentiis, P., K. Summers, J., P. Ammeter, A., Douglas, C. and R. Ferris, G., 2013. Cohesion and satisfaction as mediators of the team trustteam effectiveness relationship: An interdependence theory perspective.Career Development International,18(5), pp.521-543. Walumbwa, F.O., Morrison, E.W. and Christensen, A.L., 2012. Ethical leadership and group in-role performance: The mediating roles of group conscientiousness and group voice.The Leadership Quarterly,23(5), pp.953-964. Wang, D., Waldman, D.A. and Zhang, Z., 2014. A meta-analysis of shared leadership and team effectiveness. West, M.A., 2012.Effective teamwork: Practical lessons from organizational research. John Wiley Sons.

The Background Of Internal Control Systems Accounting Essay Example For Students

The Background Of Internal Control Systems Accounting Essay In the past, internal control maps were limited and assigned to internal hearers and internal accounting directors. Today, the concerns of the construct have been generalised and more attending paid by senior direction to do certain that the appropriate internal control systems are put in topographic point and good monitored for the sustainability of the company operations. Internal control mechanisms are indispensable in betterment of the administration s public presentation and ease the quicker responses in clip of equal alteration when needed. We will write a custom essay on The Background Of Internal Control Systems Accounting specifically for you for only $16.38 $13.9/page Order now Corporate concerns worldwide have witnessed multimillion dirts as a consequence of inefficiency in their several internal control systems. Many writers and governments have defined the construct of internal control in different ways. One of the widely recognized significances of internal control is harmonizing to COSO Committee of patronizing administrations of trade manner committee , they province that Internal control is one of the chief tools used to control the hazards associated with unwanted concern Acts of the Apostless. They further assert that, internal control is loosely defined as a procedure effected by an entity s board of managers, direction and forces designed to supply sensible confidence sing the accomplishment of the administration s aims in regardful classs viz. ; Operational effectivity and efficiency, Financial describing dependability and conformity with applicable Torahs and ordinances. ( WWW.coso.org ) From the above definition, it is apparent that internal control involves a figure of cheques and controls exercised in an administration to guarantee watchfulness and way over of import affairs like budget and finance, purchase and gross revenues and internal disposal. Internal control systems include all the steps adopted by an administration to carry through the undermentioned aims ; To avoid waste, inefficiency and fraud and to maintain integral the company resources. To achieve highest degree of truth and capacity in maintaining of the company accounts and operations informations. To promote and mensurate the execution of the administration s policy To measure public presentation efficiency in all facets of the company activities and assistance in organizational direction planning EWSA Rwanda As the proposed research instance survey, EWSA is a company that is entrusted with the distribution of power, H2O and sanitation installations in Rwanda. As a national public-service corporation, EWSA has been in being since 1976 as ELECTROGAZ. The company was founded as REGISDESO in 1939 by the colonial Masterss to provide H2O, electricity and gas to Rwanda Urundi of the so epoch with its central offices in Bujumbura. REGISDESO was subsequently in 1963 divided into Electrogaz for Rwanda and Regideso Burundi. Electrogaz was granted the monopoly for the production and distribution of H2O and electricity in the state. After 1994 race murder, the state s urban colony increased which led to an addition on the demand of H2O, electricity and sanitation severally. The installed H2O and electricity supply installations in topographic point by so could non prolong the demand and therefore a call for an hypertrophied investing in the substructures and other installations. The company since so has gone through a figure of restructurings. In 1999, a jurisprudence was passed seting an terminal to electrogazz monopoly on electricity and H2O supply therefore opening doors for independent power manufacturers and providers to prosecute in the market in twelvemonth 2003. Electrogaz was so put under a direction contact for 5 twelvemonth with Lahmayer international for restructuring and pull offing its systems but the contract lasted for merely two old ages and reverted to the authorities of Rwanda due to Lahmayer s failure to follow with the contract demands and outlooks. Subsequently the company s board was assigned to name a new direction and reconstitute the company systems to run into market demand. In 2010, electrogaz was sprit into RECO ( Rwanda Electricity Corporation ) and Rwasco ( Rwanda H2O and Sanitation Corporation ) , the sprit did non last for long every bit subsequently in the terminals of twelvemonth 2011 the company was once more merged and give the name EWSA ( Energy, H2O and sanitation authorization ) . EWASA Service Electricity: The Company provides electricity by agencies of thermic and hydroelectric power. Hydropower is fundamentally produced by agencies of H2O dikes turning turbines which in bend produce electricity and is the primary beginning for Rwanda electricity production. Thermal power is produced by the agencies of fuel, heavy fuel and methane gas. The thermic power workss were installed as an option to the hydroelectric workss that were non bring forthing plenty in respect to the market demand The state s electrification rate is estimated at 16 % with 350,000 connexions countrywide. Water EWSA provides H2O to Kigali metropolis and urban Centres of Rwanda. Natural springs and some other authorities undertakings supply the rural countries with the needed H2O. The H2O supplied by EWSA is treated harmonizing to the international criterions, in order to run into the criterions, specific H2O purification stairss are taken including ; physical and chemical interventions and laboratory analysis to guarantee quality. ( www.ewsa.rw ) STATEMENT OF THE PROBLEM Internal control systems are tools designed to convey about efficiency in an administration. These systems involve both the employers and employs of the administration. Harmonizing to EWSA history, in the last 17 old ages after the race murder of 1994 the company has changed direction several times due to inefficiency in operations and functionality of the assigned squads, the inefficiency being caused by failure to run into the demands of the company s turning market. The research therefore will be looking at look intoing what internal control systems are in EWSA and how effectual can they be operated to run into the company aim RESEARCH QUESTIONS A figure of inquiries will be asked during the survey, but most significantly the undermentioned inquiries will be more considered for effectual recommendations from the survey ; What are the internal control systems present in EWSA today? How effectual are these systems? What can be done to better on the effectivity of these systems? OBJECTIVES OF THE STUDY General aim The general aim of the survey is to look into EWSA s internal control systems and their several effectivity on the public presentation of the company Specific aims To look into the company s internal control systems in usage To analyze the effectivity of each control system To look into the part of these internal control system to the effectivity of EWSA s operations To supply recommendations on what should be done to better on the efficiency of the company s internal control system and public presentation RESEARCH METHODOLOGY This will include methods, techniques and general attacks that will be used to obtain the necessary informations to accomplish the declared aim ; Research design This research will be both retrospective where literature reappraisal is concerned and redolent revision will be used to get cognition on the capable affair METHODS OF DATA COLLECTION Primary informations: This will affect the usage of good designed questionnaires which will be addressed to functionaries of EWSA and service utilizations to analyze how effectual is the company s service proviso. Secondary informations: This will affect the usage of information from EWSA web site ; diaries related to the topic, different studies from the authorities of Rwanda, universe bank and other international administrations that are someway related to the topic, books from different others on the topic and other cyberspace hunt engines. Significance OF THE STUDY The research will place EWSA s internal system, it will further supply a clear position of the administrations operations and its position at market topographic point for a relevant determination devising The research will analyze EWSA s strength and failings and asses their causes The research will so supply recommendation on how EWSA s internal systems can be improved in order to accomplish the company s aims and ends. Scope OF THE STUDY The survey will embrace all the thoughts refering internal control systems in relation to EWSA s public presentation, It will be carried out in Rwanda energy, H2O and sanitation authorization located in the state s capital Kigali for easy entree to information and likely effectual application of recommendations to control the jobs in the company s operations. The research will be farther be carried out on web sites, books, diaries and studies for truth of information, the research will nevertheless be conducted harmonizing to clip and resources restraints LITERATURE REVIEW This will be presented in sub subjects of ; definitions of cardinal footings, agencies of accomplishing internal control, characteristics of good internal control This chapter is presented in sub subjects of: Definition of cardinal footings, agencies of accomplishing internal control, Features of good internal control, Alternative methods of measuring internal control, the kernel of control and regulation, the kernel of doing things to go on in conformity with a peculiar program or nonsubjective. Examples range from a kid s control of a pull plaything to such comparatively complex affair as flying a jet airliner or commanding the operation of a atomic power bring forthing station. In commanding an organisation, directors strive for the most effectual and efficient techniques to command the assorted activities for which they are responsible, so as to achieve such aims as net income maximization, cost minimisation, quality care, and production quotas. Howard.F. Stettler ( 1982:134 ) He farther mentioned stairss in commanding organisational activities and these include: Forming, planning, and doing the determinations implicit in the development of a program. Authorizing action to implement programs that have been agreed upon. Keeping detention and control over use of resources acquired in conformity with the program. Planing and runing an information system to accurately enter, sum up, and study on all activities in order to supply necessary feedback on the consequences accomplished. Taking such a disciplinary action may be prompted by feedback on past action and consequences. Outline1 DEFINITIONS OF KEY CONCEPTS2 Control environment3 Hazard appraisal4 Control activities:5 Information and communicating:6 Monitoring:7 Competent forces8 Assignment of duty9 Division of work10 Adequate records and equipment11 Rotation of forces12 Internal Auditing13 Protection of acquiescences14 Separation of employee fonctions15 Rotation of employees occupation assignments16 OBJECTIVES OF INTERNAL CONTROL17 Judgment errors:18 Management override:19 Cost versus Benefits:20 THE NEED FOR INTERNAL CONTROL21 Means OF ACHIEVING INTERNAL CONTROL22 Beginnings of information for survey of internal control23 DEFINITIONS AND UNDERSTANDING OF PERFORMANCE24 BIBIOGRAPHY DEFINITIONS OF KEY CONCEPTS DEFINITIONS AND UNDERSTANDING OF INTERNAL CONTROL Howard F. Stettler ( 1977:54 ) stated that Internal control comprises of the organisation program and all of the co-ordinate methods and steps adopted within a concern to safeguard its assets, look into the truth and dependability of its accounting informations, promote operational efficiency, and promote attachment to order managerial policies . Harmonizing to this definition, internal control is the agencies by which direction obtains the information, protection, and control for successful operation of a concern endeavor. Harmonizing to Thompson, Strickland and Hermanson et Al. ( 1987:269 ) they define the internal control system as the: program of Organization and all the processs and actions taken by an entity to: Protect its assets against larceny and waste Ensure conformity with company policies and federal jurisprudence Measure the public presentation of all forces in the company so as to advance efficiency of operations. Ensure accurate and dependable operating informations and accounting studies . Therefore forestalling larceny and waste is merely a portion of internal control. In general footings, the intent of internal control is to guarantee efficient operations of a concern therefore doing it possible for the concern to efficaciously make its ends. Internal control is defined as a procedure, affected by an entity s board of directors/trustees, direction and other forces, designed to supply sensible confidence sing the accomplishment of organizational aims in the undermentioned classs: Effectiveness and efficiency of operations Dependability of fiscal coverage Conformity with Torahs and ordinances This definition reflects certain cardinal constructs: Internal control can be expected to supply merely sensible confidence, non absolute confidence, to an entity s direction and board. Internal control is geared to the accomplishment of aims in one or more separate but overlapping classs. .ua97de4896bb6020ff22c5ed500ddf93b , .ua97de4896bb6020ff22c5ed500ddf93b .postImageUrl , .ua97de4896bb6020ff22c5ed500ddf93b .centered-text-area { min-height: 80px; position: relative; } .ua97de4896bb6020ff22c5ed500ddf93b , .ua97de4896bb6020ff22c5ed500ddf93b:hover , .ua97de4896bb6020ff22c5ed500ddf93b:visited , .ua97de4896bb6020ff22c5ed500ddf93b:active { border:0!important; } .ua97de4896bb6020ff22c5ed500ddf93b .clearfix:after { content: ""; display: table; clear: both; } .ua97de4896bb6020ff22c5ed500ddf93b { display: block; transition: background-color 250ms; webkit-transition: background-color 250ms; width: 100%; opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #95A5A6; } .ua97de4896bb6020ff22c5ed500ddf93b:active , .ua97de4896bb6020ff22c5ed500ddf93b:hover { opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #2C3E50; } .ua97de4896bb6020ff22c5ed500ddf93b .centered-text-area { width: 100%; position: relative ; } .ua97de4896bb6020ff22c5ed500ddf93b .ctaText { border-bottom: 0 solid #fff; color: #2980B9; font-size: 16px; font-weight: bold; margin: 0; padding: 0; text-decoration: underline; } .ua97de4896bb6020ff22c5ed500ddf93b .postTitle { color: #FFFFFF; font-size: 16px; font-weight: 600; margin: 0; padding: 0; width: 100%; } .ua97de4896bb6020ff22c5ed500ddf93b .ctaButton { background-color: #7F8C8D!important; color: #2980B9; border: none; border-radius: 3px; box-shadow: none; font-size: 14px; font-weight: bold; line-height: 26px; moz-border-radius: 3px; text-align: center; text-decoration: none; text-shadow: none; width: 80px; min-height: 80px; background: url(https://artscolumbia.org/wp-content/plugins/intelly-related-posts/assets/images/simple-arrow.png)no-repeat; position: absolute; right: 0; top: 0; } .ua97de4896bb6020ff22c5ed500ddf93b:hover .ctaButton { background-color: #34495E!important; } .ua97de4896bb6020ff22c5ed500ddf93b .centered-text { display: table; height: 80px; padding-left : 18px; top: 0; } .ua97de4896bb6020ff22c5ed500ddf93b .ua97de4896bb6020ff22c5ed500ddf93b-content { display: table-cell; margin: 0; padding: 0; padding-right: 108px; position: relative; vertical-align: middle; width: 100%; } .ua97de4896bb6020ff22c5ed500ddf93b:after { content: ""; display: block; clear: both; } READ: To Clone Or Not To Clone (2041 words) EssayInternal control comprises five interconnected constituents viz. ; command environment, hazard appraisal, control activities, information and communicating and monitoring. These five constituents are explained below Control environment The nucleus of any concern is its people and their single properties, including unity, ethical, values and competency in which they operate. They are the engine that drives the entity and the foundation on which everything remainders. Hazard appraisal The entity must be cognizant of and cover with the hazards it faces. It must put aims, integrated with grosss, production, selling, fiscal and other activities so that the organisation is runing in concert. It besides must set up mechanism to place, analyze and pull off the related hazards. Control activities: Control policies and processs must be established and executed to assist guarantee that the actions identified by direction as necessary to turn to hazards to accomplishments of the entity s aims are efficaciously carried out. Policies and processs should be reviewed on a periodic footing. Information and communicating: Surrounding these activities are information and communicating systems. These enable the entity s people to capture and interchange the information needed to carry on, manage and command its operations. Monitoring: The full procedure must be monitored, and alterations made as necessary. In this manner, the system can respond dynamically, altering as conditions warrant ( www.tufts.edu accessed on 22/September 2010 ) . INTERNAL CONTROL STRUCTURE Harmonizing to Hanson, Hamre and Walgenbach ( 1993:254 ) , a house s internal control construction is defined as the policies and processs established to supply sensible confidence that the specific entity aims will be achieved. The control processs of peculiar concern to the comptroller are those that help to: Produce accurate and dependable fiscal informations about the house and Safeguard the house s assets. We use the term accounting controls to mention to the policies and processs designed to advance accomplishment of these two aims. FEATURES OF AN ACCOUNTING CONTROL SYSTEM Harmonizing to Hanson Hamre, and Walgenbach ( 1993:254 ) , good internal accounting control includes the undermentioned demands: Competent forces Assignment of duty Division of work Adequate records and equipment Notation of forces Internal auditing These demands are explained below ; Competent forces Accounting controls may interrelate with controls in other countries. For illustration, engaging processs used to place competent accounting forces may besides be used to engage capable employees for other countries in the house. Employees should be carefully selected and their endowments used intelligently in the operation of the accounting information system. Each individual should thoroughly understand his or her map and its relationship to other map in the system. Above all, an employee must recognize the importance of following the processs prescribed by direction and should be in support with the system. A well-formulated system of internal control can be destroyed by employees deficiency of assurance or cooperation. Assignment of duty The program of the organisation should repair duty for maps and confer the authorization necessary to execute them. Responsibility and authorization for a given map should non be shared, because this may ensue in duplicate of attempt and in occupations traveling undone if persons think that another is executing the assignment. When one individual is responsible for remaining within budgeting sums for labor costs, he or she should be given the authorization to delegate forces to occupations, control overtime, and so on Division of work Division of work is one of the most of import of the facts of a good system of controls. The responsibilities of persons should be defined so that no individual person has complete control over a sequence of related minutess. For illustration, the individual managing bank sedimentations and the individual maintaining the cashbooks should non have bank statements or do bank rapprochement. Improper division of work, or segregation of responsibilities, increases the possibility of fraud, sloppiness, and undependable record maintaining. With a proper division of responsibilities, the work of one individual or group can move as a cheque on work performed by another individual or group. For illustration, when different persons process purchase orders and receiving studies, a 3rd individual can compare the order, having study and seller s bill before O.K.ing payment. This pattern reduces the likeliness of mistakes from sloppiness every bit good as the possibility of fabricated purchases or deceitful transition of goods. Work division is valuable non merely in forestalling mistakes and expansive, but besides in supplying the advantages of specialization-better public presentation and easier employee preparation. Adequate records and equipment Harmonizing to Hanson Hamre and Walgenbach ( 1993:256 ) , equal records are of import non merely in accounting for a company s resources but besides in supplying direction with accurate and dependable information. One of the most of import characteristics in a satisfactory records-keeping system is a comprehensive chart of histories that classifies information in a mode best suited to direction s demands. Control histories and subordinate records should be used when appropriate, so that work can be subdivided, and cross-checks may be made when the two types of histories are reconciled. Control and subordinate histories can be used for such countries as histories and notes payables, works assets, and the major disbursal categorizations of selling disbursal and administrative disbursal. The signifiers used with the accounting records should advance truth and efficiency. If possible, single signifiers should be pre-numbered so that the sequence of signifiers used can be accounted for. Furthermore, pre-numbering helps a steadfast hint its minutess and cut down the possibility of neglecting to enter a dealing. For illustration, say a steadfast issue pre-numbered gross revenues faux pass for each sale. A cheque of the figure sequence would unwrap any recreation of gross revenues returns accomplished by devastation of the gross revenues faux pas. Similarly, accounting for the sequence of pre-numbered cheques can observe whether live cheques have been issued for unauthorised purchases. Rotation of forces Harmonizing to Hanson, Hamre and Walgenbach ( 1993:257 ) , some companies rotate the places of certain operating forces. For illustration, accounts a receivable clerk each responsible for a certain alphabetical sections. This process may unwrap mistakes and abnormalities caused by sloppiness and dishonesty on the portion of employees. Embezzlement of financess particularly in fiscal establishments such as Bankss has frequently been discovered during an employee s absence, when the culprit could no longer command or pull strings records. Internal Auditing Harmonizing to Hanson, Hamre and Walgenbach ( 1993:257 ) , an of import characteristic of the internal control construction of big companies is the internal audit map. The internal auditing section independently appraises the house s fiscal and operational activities. In add-on to reexamining activities for mistakes and abnormalities, the internal audit staffs determines whether prescribed policies and processs are being followed and efforts to bring out uneconomical and inefficient state of affairss. Internal auditing is a staff, or advisory, a map that consists of reexamining activities and doing written recommendations to direction. To be effectual, the internal audit staff must be independent of operating ( line ) maps and should describe to a high-level executive or to the house s board of managers. CHANGING CONCEPTS OF INTERNAL CONTROL Harmonizing to Walter B. Meigs ( 1969:95 ) , internal control is far more comprehensive in range than the internal cheque of a coevals ago. The most common use of the term internal cheque Was to depict the patterns followed within the accounting and finance divisions of a concern for the double intents of minimising clerical mistakes and protecting assets, peculiarly hard currency, from loss or larceny. Although the protection of hard currency is unimpeachably an of import map of the system of internal control, this is merely one of several of import aims. Internal control extends beyond accounting and fiscal maps, its range is companywide and embracings such as auditing, statistical analyses, quality control and production programming. We may state that internal control in present twenty-four hours usage embraces all sections and affects all activities of concern concern. It includes the methods by which top direction delegates authorization and assigns duty for such maps as merchandising, buying, accounting, and production. PURPOSE OF INTERNAL CONTROL Harmonizing to Thompson, Strickland and Hermanson ( 1987:269 ) , the basic intent of internal control is to advance the efficient operation of an organisation. The system of internal control consists of all steps employed by an organisation to ; Safeguard assets from wastes, fraud, and inefficient usage Promote truth and dependability in the accounting records Encourage and step conformity with company policies and Measure the efficiency of operations. Protection of acquiescences This can be done by ; Separation of employee map and Rotation of employee occupation assignments Separation of employee fonctions If a work is assigned to a specific individual, that individual is accountable for that undertaking, as such he/she can be rapidly identified. It is easy to follow lost paperss or find how a peculiar dealing is recorded when employees are given specific responsibilities. Division of duties gives sense of pride and importance hence the individual s responsible privation to execute to the best of their ability. Rotation of employees occupation assignments If occupations are being rotated among employees it discourages employees from long-run strategies to steal. Employees realize that if they steal from the company, the following employee assigned place may detect the larceny. If employees are given one-year holiday, many dishonest strategies prostration when the employee does non go to to the occupation on a day-to-day footing. Evaluation OF PERSONNEL PERFORMANCE To measure how good company employees are making their occupations, many companies use internal auditing. Internal Auditing consists of look intoing and measuring employee s conformity with the company s policies and processs. For this intent companies hire internal hearers who are trained in internal scrutinizing company policies and their responsibilities. Role of internal hearers: they should promote operating efficiency throughout the company and can be invariably watchful for dislocations in the company s system of internal control. They make recommendations for the betterment of company s internal control system whenever necessary. OBJECTIVES OF INTERNAL CONTROL The chief aims of internal control are: To guarantee all minutess are authorized such as aggregation and direction of hard currency is accomplished merely when decently authorized and controlled. For illustration all user fees in a golf nine should be tracked and accounted for on numbered grosss. To guarantee all certification and answerability for assets are in conformance with local and national Torahs ; and procedural demands. For illustration the usage of merely authorized signifiers and completed in conformity with known Torahs and ordinances. Ensure truth and efficiency of organisation s employees public presentation in its operations LIMITATION OF INTERNAL CONTROL A cardinal construct underlying the definition of internal control is that an internal control construction provides merely sensible confidence that bureau aims will be achieved. Restrictions are built-in in all internal control systems. These consequence from hapless judgement in decision-making, direction s ability to overrule controls and consideration of costs and benefits relative to internal control. No affair how good internal control operates, some events and conditions are beyond direction s control. The internal control restrictions above are explained as follows ; Judgment errors: Effective internal control may be limited by the worlds of human judgement. Decisions are frequently made within a limited clip frame, without the benefit of complete information, and under clip force per unit areas of carry oning bureau concern. These judgement determinations may impact accomplishment of aims, with or without good internal control. Internal control may go uneffective when direction fails to minimise the happening of mistakes ( e.g. , misconstruing instructions, sloppiness, distractions, sloppiness, distraction, weariness, or errors ) . Management override: Management may overrule or ignore prescribed policies, processs, and controls for improper ( e.g. , to heighten presentation of their bureau s fiscal or conformity position ) . Override patterns include deceits to province functionaries, staff from the cardinal bureaus, hearers, or others. Management override must non be confused with direction intercession ( i.e. , the going from prescribed policies and processs for legitimate intents ) . Intervention may be required in order to treat non-standard minutess that otherwise would be handled unsuitably by the internal control system. A proviso for intercession is needed in all internal control systems since no system anticipates every status. Cost versus Benefits: The cost of internal control must non transcend benefits to be derived. Potential loss, associated with exposure, should be weighed against the cost to command it. Although the cost-benefit relationship is a primary standard to be considered in planing internal control, the precise measuring of costs is by and large non possible. .u7a14887e69c82f38abf6f5caae8400d4 , .u7a14887e69c82f38abf6f5caae8400d4 .postImageUrl , .u7a14887e69c82f38abf6f5caae8400d4 .centered-text-area { min-height: 80px; position: relative; } .u7a14887e69c82f38abf6f5caae8400d4 , .u7a14887e69c82f38abf6f5caae8400d4:hover , .u7a14887e69c82f38abf6f5caae8400d4:visited , .u7a14887e69c82f38abf6f5caae8400d4:active { border:0!important; } .u7a14887e69c82f38abf6f5caae8400d4 .clearfix:after { content: ""; display: table; clear: both; } .u7a14887e69c82f38abf6f5caae8400d4 { display: block; transition: background-color 250ms; webkit-transition: background-color 250ms; width: 100%; opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #95A5A6; } .u7a14887e69c82f38abf6f5caae8400d4:active , .u7a14887e69c82f38abf6f5caae8400d4:hover { opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #2C3E50; } .u7a14887e69c82f38abf6f5caae8400d4 .centered-text-area { width: 100%; position: relative ; } .u7a14887e69c82f38abf6f5caae8400d4 .ctaText { border-bottom: 0 solid #fff; color: #2980B9; font-size: 16px; font-weight: bold; margin: 0; padding: 0; text-decoration: underline; } .u7a14887e69c82f38abf6f5caae8400d4 .postTitle { color: #FFFFFF; font-size: 16px; font-weight: 600; margin: 0; padding: 0; width: 100%; } .u7a14887e69c82f38abf6f5caae8400d4 .ctaButton { background-color: #7F8C8D!important; color: #2980B9; border: none; border-radius: 3px; box-shadow: none; font-size: 14px; font-weight: bold; line-height: 26px; moz-border-radius: 3px; text-align: center; text-decoration: none; text-shadow: none; width: 80px; min-height: 80px; background: url(https://artscolumbia.org/wp-content/plugins/intelly-related-posts/assets/images/simple-arrow.png)no-repeat; position: absolute; right: 0; top: 0; } .u7a14887e69c82f38abf6f5caae8400d4:hover .ctaButton { background-color: #34495E!important; } .u7a14887e69c82f38abf6f5caae8400d4 .centered-text { display: table; height: 80px; padding-left : 18px; top: 0; } .u7a14887e69c82f38abf6f5caae8400d4 .u7a14887e69c82f38abf6f5caae8400d4-content { display: table-cell; margin: 0; padding: 0; padding-right: 108px; position: relative; vertical-align: middle; width: 100%; } .u7a14887e69c82f38abf6f5caae8400d4:after { content: ""; display: block; clear: both; } READ: Sustainable Acoustic Absorption Panel Utilizing Local Natural Cellulose Fibers EssayThe challenge is to happen a balance between inordinate control ( Which is dearly-won and counterproductive ) and excessively small control. ( hypertext transfer protocol: //www.intosai.org September, 2010 ) THE NEED FOR INTERNAL CONTROL Harmonizing to Meigs Walter B.Larsen E. John ( 1985:174 ) , the long-term tendency for corporations to germinate into organisations of mammoth size and range, including a great assortment of specialised proficient operations and employees numbered in 10s of 1000s, has made it impossible for corporate executives to exert personal, firsthand supervising of operations. No longer able to trust upon personal, observation as a agency of measuring runing consequences and fiscal place, the corporate executive has, of necessity, come to depend upon a watercourse of accounting and statistical studies. These studies summarize current occurrences and conditions throughout the endeavor ; the units of measurings employed are non merely pecuniary units but besides labour hours, material weights, client calls, employee expirations, and a host of other denominators. The information carried by this watercourse of studies enables direction to command and direct the endeavor. It keeps direction informed as to whether company policy is being carried out, whether fiscal place is in sound and operations profitable and interdepartmental dealingss harmonious. Decisions made by direction become company policy. To be effectual, this policy must be communicated throughout the company and systematically followed. Internal control AIDSs in procuring conformity with company policy. Management besides has the direct duty of keeping accounting records and bring forthing fiscal statements that are equal and dependable. Internal control provides confidence that this duty is being met. Means OF ACHIEVING INTERNAL CONTROL Harmonizing to Meigs Walter B.Larsen E. John ( 1985:176 ) , Systems of internal control vary significantly from one organisation to the following. The specific control characteristics in any system depend upon such factors as the size, organisational construction, nature of operations, and aims of the organisation for which the system was designed. Yet certain factors are indispensable to satisfactory internal control in about any large-scale organisation, well-trained forces. Plan of administration An organisation program refers to the division of authorization, duties, and responsibilities among members of an organisation. A well-designed organisation program is a first measure to guarantee that minutess are executed in conformance with a company policy to heighten the efficiency of operation, to safeguard assets, and to advance the dependability of accounting informations. These aims may accomplish in big portion through equal separation of duties for Initiation or blessing of minutess, Custody plus and Record maintaining Internal control over minutess Harmonizing to Meigs Walter B. Larsen E. John ( 1985:176 ) , a cardinal construct of accounting control is that no one Person or section should manage all facets of a dealing from get downing to stop. If the direction is to direct the activities of a concern harmonizing to program, every dealing should affect five stairss ; It should be authorized, initiated, approved, executed, and recorded. Accounting control will be enhanced if each of these stairss is performed by comparatively independent employees or sections. No simple employee will so hold incompatible responsibilities that allow the employee to both perpetrate and conceal mistakes or abnormalities in the normal class of a twenty-four hours s work. Efficience of Operationss Harmonizing to V.K Batra, KC Bagardia and Whittington ( 1985:178 ) , a well-designed organisation program should heighten the efficiency of operations every bit good as contribute to internal accounting control. When two or more sections take part in every dealing, the work of one section is reviewed by another. Besides, each section has an inducement to demand efficient public presentation from the others. Mistakes made by the receiving section in numbering goods received will usually be brought to visible radiation by the accounting section when it compares the having study with the seller s bill and the purchase order. If faulty stuffs are accepted by the receiving section, duty will be placed on the negligent section by forces of the shops maintaining or production sections, which must use the stuff in inquiry. Duties of finance and accounting sections Harmonizing to Meigs Walter B. Larsen E. John ( 1985:180 ) , finance and accounting are the two sections most straight involved in the fiscal personal businesss of a concern endeavor. The division of duties between these sections illustrates the separation of the accounting map from operations and besides from the detention of assets. Under the way of the financial officer, the finance section is responsible for fiscal operations and detention of liquid Assets. Activities of this section include be aftering future hard currency demands, set uping client recognition policies, and set uping to run into the short and long-run funding demands of the concern. Beginnings of information for survey of internal control Harmonizing to Meigs Walter B. Larsen E. John ( 1964:114 ) , the appropriate beginnings of information in analyzing the system of internal control include the followers: Methods end processs manuals depicting the sanctioned patterns to be followed in all stages of operations. Job descriptions, detailing the range of activities and duties for specific occupational categorizations, such as charge clerk, teller and so on. Discussions with operating forces. The hearer must, of class, maintain an attitude of professional self-respect and unity. He should non promote employees to knock supervisors, but may decently obtain valuable factual information refering work being performed runing forces of all categorizations. Reports, working documents, and scrutinizing plans of the internal auditing staff. A critical reappraisal of the work done by built-in hearers is a major measure in the survey of internal control by the independent hearer. Personnel scrutiny of accounting records, signifiers, paperss, mechanical equipment, and all other media for entering minutess and treating operating and fiscal informations. Works documents, recommendation letters, and audits studies from scrutiny to that of completion. When the hearer is engaged, he of class utilizes all information refering internal control contained in the emphasis the countries shown as holding questionable controls in anterior old ages. It is imperative, nevertheless, that the hearer recognizes that the form of operations is an ever-changing one, that internal controls which were equal last twelvemonth may now be disused, and that the established usage of a given control process is no confidence that it is presently being applied in an effectual and intelligent mode. DEFINITIONS AND UNDERSTANDING OF PERFORMANCE Tips M.F ( 1991:1640 ) defines public presentation as the extent to which an person can successfully carry through a undertaking or accomplish a end. Performance as a construct includes non merely the production of certain touchable units of end product, but besides of less touchable end products, such as efficaciously oversing others, believing in a originative manner, contriving a new merchandise, deciding a struggle between others or selling a good or a service. This definition provides a clear apprehension of what public presentation is, however, the thought of ability is non considered mentioned and yet, it should be good emphasized. Therefore, a comprehensive definition of public presentation should see public presentation as the extent to which an person in his/her ability and within or outside the bounds of a place can successfully carry through a undertaking or accomplish a end . Tosi L.H. Rizzo, R.J and Carrol ( 1993:305 ) , State that the public presentation is the consequence of the application of mental or physical attempt. Performance degrees can be stated in different ways in footings of measure or quality and may reflect some subjective judgement by a director ; a peculiar degree of public presentation may be judged as high for one individual, but the same degree may merely satisfactory or possibly unsatisfactory for another. To Benton and Halloran ( 1991:68 ) , public presentation is the terminal consequence of motive, that public presentation is a map of ability and motive. It is necessary to hold both the ability and motive to execute. If either ability or motive is low, public presentation will besides be low and the modesty is true. Establishing public presentation criterions Harmonizing to Mosley, Pietrin and Meiggison ( 1996:497 ) , a criterion is a unit of measuring that can function as a mention point for measuring consequences. Standards are of import for directors demands to put clear aims that channel their full organisation s attempts. Consequently, ends, aims, quotas, and public presentation criterions can be expressed in physical, pecuniary or clip dimensions. Quantifiable criterions Quantifiable criterions are criterions that can be expressed in footings of Numberss ( units, dollars, and hours ) . These quantifiable criterions include: Physical criterions. These include ; measures of merchandises, figure of clients or clients, or measure up of merchandises or services. Monetary criterions. These are expressed in dollars and include ; labour costs, selling costs, materials-costs, gross revenues grosss, gross net incomes. Time criterions. These include the velocity with which occupations should be done or the deadlines by which they are to be completed. Non quantifiable or qualitative criterions These, like quantitative criterions play an of import function. Some times subsidiaries and directors are non every bit much aware of the non-quantifiable criterions, but these are still really of import. Such criterions include ; populating qualified forces, advancing the most proficient individual, holding a concerted attitude, and have oning appropriate frock on occupation, can be Measuring public presentation Harmonizing to Mosley, Pietri, and Megginson ( 1996:488-499 ) , puting criterions is ineffectual unless there is some manner to mensurate existent public presentation while criterions set up what will be measured and what degree of public presentation is satisfactory, other of import inquiries must besides be answered. For illustration, how frequently is public presentation is measured, hourly, daily, hebdomadally, yearly? What signifier will the measurement take a phone call, a ocular review, a written study? Who will be involved in, an operating employee, a supervisor, a middle-level director, or the company? Other considerations in mensurating public presentation are guaranting that the measuring is easy to make, comparatively expensive, an easy to employees and others. Among the many ways of mensurating public presentation are ; Observation ; Reports both unwritten and written ; The usage of automatic devices, and Inspections, trials or samples. BIBIOGRAPHY BAILEY Kenneth D. ( 1982 ) , methods of societal research, 2nd Ed. , New York coal miner Macmillan publishing houses: London. BATEMAN, S.T and ZEITHANI, P.C ( 1990 ) , Management: Function and scheme, Richard D.Irwin Inc. , New York. CHURCHILL Gilbert A. Jr ( 1992 ) , Basic selling Research, 2nd Ed. , the Dryden imperativeness. HOWARD F. Settler ( 1982 ) , Auditing rules: A system based Approach, 5th Ed. , prentice- Hall, Inc. , Englewood drops, New York. HONSON, HAMRE, WALGENBACH ( 1993 ) , Fiscal accounting: An debut, 7th Ed. , The Dryden imperativeness Harcourt Brace and company. GRINNELL Richard M.Jr and Williams Margaret ( 1990 ) , Research in societal work, F.E. Peacork Publishers incaˆÂ ¦ , USA. MEIGS Walter B, LARSEN E. John ( 1969 ) , rules of Auditing: 4th Ed. , Richard D. Irwin Inc. , Homewood, Illinois. MOSER C.A. and KARTON G. ( 1971 ) , Survey methods in societal probe, Heineman instruction books, London MOSLEY, PIETRIN and MEIGGISON ( 1996 ) , Management, Leadership in action 5th Ed, Harper Collins Colledge Publisher STONER F. A. J.and FREEMAN E.R ( 1992 ) , Management, 5th Ed.. , prentice-Hall, Inc. , New Jersey TAYLOR Donald H.. , GLEZEN G. William ( 1991 ) , Auditing: Integrated constructs and processs, 5th Ed.. , John wiley and boies, Inc. , New York. TAYLOR Donald H.. , GLEZEN G. William ( 1991 ) , Auditing: Integrated constructs and processs, 5th Ed.. , John wiley and boies, Inc. , New York. TOSI, L.H.. , RIZZO, R.J and CARROL, J.S ( 1993 ) , pull offing organisational behaviour. 2nd Ed. Harper and Row publishing houses, New York THOMPSON, STRICKLAND and HERMANSON ( 1987 ) , Strategic direction constructs and instances 4th Ed. Business publication, inc.. , Plano. Texas VIVIAN R.V.Cooper ( 1975 ) , Student s manual of Auditing, 4th Ed.. , Gee and company publishing houses limited, London and st Albans. V.K BATRA, WHITTINGTON, KC BAGARDIA ( 1996 ) , Auditing, 2nd Ed.. , Tata mc Graw Hill WAGNER 111 John A and HOLLENBECK John R. ( 1992 ) , Management of organisational behaviour, learner Hallway, Inc.. , New York. Waterss Donald ( 1998 ) , Essential Qualitative methods: A Guide for concern, Addison Wesley Longman Inc.. , New York. WOOLF Emile ( 1979 ) , Auditing today, 6th Ed.. , learner -Hall international, inc. , London.

Writing an Essay in English 101 The Guide for Beginners

Writing an Essay in English 101 The Guide for Beginners English 101 course is a specific discipline which every foreign student should take to familiarize with the culture of the university and generally the student’s life. Nonetheless, the course often changes its direction, meaning that each student can take English 101 as an additional opportunity to improve their skills in writing and critical thinking. Commonly, a professor presents challenging literature to allow the students to work on the controversial issues and ideas. The main activity which the subject focuses on is extensive writing that allows the students to practice their critical thinking. As a result, the students become able to use their developed writing skills in other university disciplines which also require the performance of writing. The Main Types of Essays in English 101 and Their Components One of the writing activities in English 101 is an essay. The latter is probably the main type of writing activities as it is usually short, yet requires concise and well-explained statements, and also well-structured. There are various types of essays which the discipline encompasses, however, all of them are similar in their structure and the core elements. Additionally, the most common essays in the English 101 discipline are persuasive and argumentative ones as these types of essays require significant argumentation and the presentation of strong analytical skills. Usually, the argumentation is based on the course readings, which, in turn, make the significant part of the writer’s List of Literature. While writing an essay in English 101, one should remember that this writing activity demands the presentation of facts which support the writer’s claim but also serve as valid evidence for the thesis. Another necessary component of the English 101 essay is the construction of the argument which usually means placing the facts in a specific sequence that allows the reader to trace the thread of the writer’s thoughts. The facts should also be set in a proper order which resembles their importance. Meanwhile, the writer is supposed to present the sources which prove the reliability of the facts. Choosing a Topic for the Essay and Other Pre-Writing Tips While thinking about a topic for writing an essay in English 101 course, one should choose a topic which may offer many arguments as well as counterarguments at first. Secondly, a student should familiarize with the topic well in order to be able to make strong argumentation. Thirdly, it is advisable to choose a topic which one would consider meaningful and interesting to explore. For instance, if a student is more interested in learning the sociological issue, then he or she should not try to defend a notion in the field of politics. The last advice is to choose a topic in which a student is confident. The following list of topics contains some examples of ideas which may be interesting and challenging to explore: Community service: an obligation of free choice? School uniform and the student’s identity. The legalization of marijuana. The pros and cons of using the tablets instead of textbooks in the university surroundings. Immigration laws: what should be changed for better conditions in a democratic country? Prostitution: should it be legalized? One can continue the list of the topics as there are many controversial ideas for argumentation. However, while choosing a topic, a student should remember that he or she should take a one-sided view of a problem, be ready to defend it and later think about the possible counter arguments to refute. For instance, the title of the essay which defends a notion of the school uniform that destroys the student’s identity should sound like the following â€Å"Modern School Uniform and How It Destroys the Student’s Identity.† From the title, the reader already knows the writer’s point of view, yet is prepared for the ideas which he or she will learn from the paper. On the contrary, such a vague title as â€Å"School Uniform and Modernity† only distracts the reader from the writer’s point. The Structure of the English 101 Essay: Introduction and the Thesis Statement An essay in English 101 usually shares the same structure with other types of essays. The structure includes five parts with different purposes. At the same time, the number of the parts may vary depending on the extent of knowledge which the task requires. The main element of any task is a thesis statement or in other words, the claim which the writer is going to defend. Anyway, the thesis may be a combination of some claims as it is shown in the Pic 1. The main characteristic of the thesis statement is that it is placed in the Introduction or the Introductory paragraph. The main idea is that a student must be sure of their ability to defend such number of statements. An appropriate thesis statement is concise and valid. For instance, the thesis statement for the topic â€Å"Modern School Uniform and How It Destroys the Student’s Identity† may sound as following: â€Å"In the modern school life, clothing, especially for teenagers, has turned into a way of self-expression due to which students can construct their own identities and lifestyles.† The thesis statement will sound wrong if it does not explain the writer’s point of view, â€Å"The schools should reject the idea of school uniforms.† In the second case, the reader cannot familiarize with the essence of the writer’s statement or in other words, the facts which support it. The Essay Structure: Sections with Arguments As it has been already mentioned, the first part includes the thesis statement, while other parts aim to defend it. With that in mind, the following sections of the essay contain the well-developed evidence for the claims and the counterarguments. The supporting facts for the claim â€Å"clothing styles have turned into a form of teenagers’ self-expression† may be the following: â€Å"Clothing styles serve as a form of self-expression for teenagers due to the way they resemble the individualistic spirit of a teenager†; â€Å"The clothes are also considered a language in the teenagers’ groups as being dressed in a specific way implies being a part of a certain group†; â€Å"Being a social instrument, the clothing styles allow the teenagers to initiate relationship with others†; â€Å"The informal clothing style creates friendly surroundings and contributes to the socialization among the students,† etc. After having proved the claims which correspond to ones in the thesis statement, one should think about the counterarguments which may appear in the reader’s mind, yet be ready to refute them. Meanwhile, the sections which present the claims for the thesis statement and the evidence for the counterarguments construct the Body of the paper. For the topic â€Å"Modern School Uniform and How It Destroys the Student’s Identity,† the possible counterarguments may be as following: â€Å"School uniform reduces the peer pressure regarding the clothes in the school surroundings,† â€Å"School uniform creates a different identity of one being a student,† and â€Å"School uniform does not distract one from his or her responsibilities.† The Essay Structure: Sections with Counter Arguments Though the statements above are hard to refute, the writer should think about the disadvantages which the statements present. For instance, school uniform does not prevent the peer pressure as the latter always exists in the school surroundings. Moreover, not all students can afford to have a school uniform. Further, school uniform does not create a â€Å"special† identity: instead, it makes the students similar and does not allow them to be creative and search for their own identity. At last, school uniform does not always make the students less distracted. To search for additional reliable arguments, one should use databases which offer scholarly sources, for instance, JSTOR, Google Scholar, ScienceDirect, etc. For instance, the article Rationales and Strategies for Amending the School Dress Code to Accommodate Student Uniforms has been published in the American Secondary Education journal and presents many counter arguments which a writer should familiarize with in order to see a problem from a different angle (https://www.jstor.org/stable/41064330). Additionally, it is advisable not to forget about the in-text citations to avoid plagiarism. The Essay Structure: Conclusion The last part which is Conclusion contains the results of the argumentation in the essay. The Conclusion should not present any kind of information which is new to the reader and also should not continue the process of argumentation. Instead, the conclusive paragraph generalizes the information which the reader has already familiarized with. As an example, the conclusion for the essay â€Å"Modern School Uniform and How It Destroys the Student’s Identity† may start with such summarized statement, â€Å"Psychologists argue whether school uniform should be obligatory in the school surroundings. However, various reasons prove that school uniform deconstructs the student’s identity and creativity. Also, school uniform is considered an obstacle in the process of socialization among the students. Though it is said that school uniform reduces the peer pressure as well as the level of student’s distraction, it still does not eradicate the whole phenomenon of pres sure or distraction associated with the school environment.† From the passage above, one may understand that the conclusion contains not only the arguments and their evidence but also the counterarguments. The Structure and Subheadings As a result, the main parts which construct the outline of the essay and the paper itself are the following: An Introductory paragraph which contains a Thesis Statement; The Body of the essay which encompasses two or more sections where the writer presents the facts and ideas for the valid argumentation as well as refutes the possible counterarguments; Conclusion. This part contains the generalized arguments or in other words, the conclusions which the writer came to during the argumentative process. The subheadings should resemble the essence or in other words, the ideas and aims of each section. As an example, the sections of the essay â€Å"Modern School Uniform and How It Destroys the Student’s Identity† may be as following: Introduction; Arguments: The Reasons for Not Wearing a School Uniform; Why School Uniform is Inappropriate in the Modernity (Counterarguments); Conclusion. Additional Guides on Writing an English 101 Essay There are various book guides aimed at advising on writing academic papers. Among the most popular ones are such guides as The Handbook of Academic Writing: A Fresh Approach by Rowena Murray and Sarah Moore; How to Succeed in Academics by Linda L. McCabe and Edward R.B. McCabe; A Guide to Academic Writing by Jeffrey A. Cantor; Writing at University by Phyllis Creme and Mary R. Lea, and Get Great Marks for Your Essays by John Germov. The books above will be significantly helpful for one’s writing as they explain the essence of the academic writing with clear examples. Also, if a student is willing to improve their style of writing or learn about the academic writing more, then he or she should visit a writing center in the university. Post-Writing Tips It is advisable to pay attention to the quality of the paper not only the information or ideas but also to make sure that the essay does not contain grammar mistakes. In order to provide a high-quality essay, a student should use anti-plagiarism software and grammar-checkers. Among the best anti-plagiarism programmes is Turnitin. The latter checks the document and then creates a report where one can familiarize with the plagiarism frequency and grammar mistakes. The programme is not free, and this fact is probably the only reservation about using the programme. Another programme which is less effective if compared to Turnitin is Grammarly. The latter has been created recently as a free tool for everyone who wants to improve their writing skills and grammar knowledge. Grammarly mostly focuses on improving one’s grammar more than detecting plagiarism. Nonetheless, the programme is helpful as it also improves one’s academic writing style. For instance, Grammarly encourage s a writer not to use Passive Voice and not to make the sentences cumbersome. Having completed the previous step, which is detecting plagiarism and correcting the grammar mistakes, it is advisable for a writer to follow the next English 101 tips: The re-reading of the paper. Grammar-checkers usually skip some mistakes, that is why double-checking is a must. Checking the structure of the essay. This step is important as sometimes a writer may change places of the passages or forget to mention some important facts. Checking the structure of the sentences. It is strongly recommendable to write in simple sentences as the complex ones may confuse the reader and make the meaning of an idea vague. Checking the in-text citations. This step is important as properly written in-text citations allow a student to keep academic integrity. Checking the language. Using informal language is inappropriate in academic writing. With that in mind, one should avoid slang words. The steps in the article were aimed to help one familiarize with what academic writing generally means and how to write an English 101 essay particularly. It is also advisable to find more information in the guiding books for more specific knowledge concerning the academic writing and one’s further improvement of academic writing skills.

The Process of Market Segmentation Essay Example | Topics and Well Written Essays - 1500 words

The Process of Market Segmentation - Essay Example This research will begin with the statement that the business environment is highly competitive in the 21st century, as thousands of firms have emerged offering services and products to consumers. Some firms attract their customers through cost-effectiveness or price differentiation, while others aim to grasp their market through providing a unique product/service. While the strategies of firms may differ, the target group that firms are aiming to attract may be similar. All firms must ensure that the product/service that they are offering is different from their competitors in some aspect. In this era, there is no such thing as a standardized product which is suitable for use by all people. Hence, no firm seeks to target the whole market at large and it is highly difficult to target a large potential market with the same product and the same marketing strategies. No products except maybe staple foods such as fruits, vegetables, bread, butter, and other important dietary supplements are aimed at targeting the whole population of consumers and are standardized products. All other products or services are differentiated and conformed to the needs and wants of various target groups. Differentiation refers to adapting the characteristics and marketing of your product/service to fulfill the needs and wants of a particular target market. In order to select the target market for product/ service, a firm must indulge in the process of market segmentation.... This prevents duplication of resources and enables the business to directly target the segment that is more likely to be interested in their product/service offering rather than wasting time and resources upon targeting a massive market that may not be interested in the product/service at all (Yankelovich, 1964, pg. 75-77). Market segmentation allows the business to see the characteristics of its potential customers so that it can create its products according to their needs. For example, after segmenting the market according to the variables of age and gender, a certain cosmetics company found that the most potential lied within the segment of females aged 18-25. This would enable them to customize their products in order to suit the needs of this segment more adequately (Anthanpolusso, 1999, pp. 56-58). Moreover, once markets are segmented, different segments can be made differing offers according to their needs. There may be some segments which may be willing to pay a higher price while others may be price sensitive. Identifying the segments that would be willing to pay a higher price would enable the business to increase its profits. In the same manner, providing the price sensitive segments with initiatives to buy the product might increase the sales and result in more profits for the business (Barnett, 1965, pp. 45-47). Segmenting also allows more opportunities for growth as the same segments can be targeted in different manners. The various customer segments can be given incentives according to the offerings made to them previously. Such schemes include loyalty cards, bonus cards, and other factors. Market Segmentation allows the firm to target the most profitable market segments rather than focusing on less attractive markets. Moreover, it may also allow

Stem Cell Research Paper Example | Topics and Well Written Essays - 1500 words - 1

Stem Cell - Research Paper Example Thus stem cells are the basic root for the existence of the multicellular organisms. These stem cells previously were not given enough heed to be researched upon, but recently as the world of medicine has improved research on the stem cells have become an important breakthrough in the world of science (Solo & Pressberg 2007). Stem cells can be of two types which are embryonic stem cells and adult stem cells. Embryonic stem cells are retrieved from human embryos whereas adult stem cells are retrieved from the organs of adults. Because of the stem cells to proliferate rapidly and form organs it is important for the medical experts to discover the inner functioning of these stem cells. And thus it has become important to retrieve these stem cells from the embryo and adults. The ethical issue arises in the concept of retrieving the stem cells from human embryos. In the process of retrieving the stem cells the scientists have to destroy the human embryo and in this process a death of a hu man being may be caused as believed by the opponents of stem cell research. However the proponents believe that the embryo has yet not developed enough to be called a human being and thus a life is not being taken. This essay would further revolve around both these view points and would provide with a definite conclusion as to which view point is more convincing (Newton 2007). According to the scientists stem cell research can be a breakthrough in the medical world to cure many of the diseases which are causing deaths. These stem cells give birth to the organs in the body and it is because of these stem cells that a systemic way of functioning is observed in the human beings. Thus the very reason of the existence of these organs can help to transform many medical researches into success. The exact functioning of these stem cells can help the doctors to replace organs which have become dead or diseased due to any condition in the human being and they can further provide ways to compl ete healing in a human being. It is believed that successful research on the stem cells can provide a way for breakthrough in the cure of genetic and nervous disorders. Stem cells can help to replace the neurons placed in the body if the research is successful and the parts of brain which are not functioning may be able to function because of these stem cells (Newton 2007; Solo & Pressberg 2007). The question now arises as to why these stem cells are not being used for research by the medical experts. The answer is given by the controversial debates of the moral thinkers. Human Embryonic Stem Cells can be retrieved from the inner cell mass of a blastocyst. As a human embryo begins to develop a blastocyst is formed which consists of an inner cell mass and an outer cell mass which is known as trophoblast. Acquiring the stem cells requires the destruction of the outer cell mass of trophoblast and thus the immediate death of the embryo (Thomas et al 1998). This death of the embryo has c aused many arguments to be raised against the stem cell research. According to the opponents the killing of embryo is just like killing an innocent citizen and depriving him of his rights. These opponents argue that a life emerges the very moment a zygote is formed because of fertilization and after this process the killing of the child would be unethical and against the rules of this world. (George & Gomez-Lobo 2002, 258). However the proponents for stem cell research

Msc management and marketing Essay Example | Topics and Well Written Essays - 2000 words

Msc management and marketing - Essay Example In the UK car market, there has been a high number of big automotive profiles, so it is of utmost significance that any car manufacturer invests a huge amount of capital in the marketing communication to develop a high brand awareness and sustain the same. Back in the year 2005, the expenditure in the UK media has been  £ 600 m which contributed 2 % of the total sales. Due to the high competitive prices, longer product life cycle of the new cars, competition from the second hand automobiles, having a brand identity at the front position is important for the success of the automobile manufacturer. Looking at the current UK automobile market scenario, mass market media like television and press have been considerably significant in the marketing communication mix to attract more customers. However in the current market scenario, significance of other communication media is growing gradually. Organisations must frame and introduce programs to apply and promote the brand positions, the organisation has opted for. If a car manufacturer wants to establish itself as manufacturr of premium quality cars at a high price, it needs to have in house production facilities to sustain the high quality. At the same time, they need to communicate this quality to their customers in order to rationalize the premium pricing for their products (Oxford University Press, 2004). Before considering and implementing the integrated marketing communication strategy, Land Rover must investigate into a number of issues which can impact on the organisation. There can be a number of issues in this automobile industry; few of them have been discussed here. High purchasing and running cost of the automobiles: The purchasing and running cost of the cars has been quite on higher range. A number of factors have been influential to decide on the cost incurred for the same. While some of the costs may not be so new for the consumers, some other new additions have raised the concern. Some of the

Methods to Plan an Operation Strategy

Methods to Plan an Operation Strategy Strategy can be defined as a method focus on utilize the limited resources and energies of an organization to come out with a plan of action which can lead the organization to achieve its goals and also compete with other competitors. Therefore, for the operation strategy it can be classify as a method or plan implement within an organization operations function, to control and maintain all its operation aspect which eventually to support organizations overall strategies and achieve its goals (Stevenson, 2009). Fast food industries as the literally mention, it emphasize in fast which is the speed required to convenient the consumers to come again to consume its goods and services. According to this theory, the fast food restaurant will set up its operation strategies base on this main objective which is the time-based strategies to make sure that the consumers are satisfy with its services provided and then achieve its organization goals. In general, the operation strategies are cons ists of 10 decision areas but in this fast food industry there are 7 decision areas will be discuss. The first one would be the product and services design, to compete through operation strategy in this area the fast food restaurant need to create a way to aware people of its services and food provided which could through advertising. A proper advertising is a good way to spread the good image of the restaurant to the public, such as emphasizes the family spirit in the advertising of fast food. Beside, for the service design the fast food restaurant needs to build up a strong customer relationship as its strategy because in a service industry, customer satisfaction is vital for a business to success. For the second one would be the quality decision area, toward this area fast food restaurant will implement operation strategies such as increase the nutrition level, portion size and high quality of food. As we know that, the public impression towards fast food was bad, base on this point to compete through operation the fast food organization need to improve this area by implement the operation strategy of maintain the standard quality and safety of food ingredient to make sure the consumers are comfortable to having the food provided by the organization. Besides, provide the details and information about the nutrition of the meal of fast food restaurant provided to attract new consumers who are interested in healthy lifestyle (Frydman, 1985). Third one will be discuss the operation strategies decision area of location, strategy location is vital for a business to gain the crowds which are the chances of consumers to come and consume at there. Therefore, compete through the location strategy the fast food restaurant must open its outlet according difference location and specify area, such as business areas to get the working class consumer to dine-in have their breakfast or lunch, and also shopping areas to get difference classes of consumer to having their meals anytime when they are hungry. This operation strategy is good in term of provide convenient to the consumers which achieve the main purpose of all fast food restaurant. Next, for the layout design of operation strategies decision area would discuss about the exterior and interior design of fast food restaurant. In this strategy, fast food restaurant will create a standardize image strategy on all of its outlets in the world wide both exterior and interior but it m ight have some difference in size which according to the location. For the interior design it emphasize in create a comfortable environment to both the consumers and workers. This strategy provides brand recognition because of homogeneity exterior and interior design on its outlets which can place a strong brand image on the consumers mind. To compete through human resource this area of operation strategy, fast food restaurant will create strategy emphasize on right person on right job. Fast food organization will utilize the human resources to separate department to complete difference job and function. Beside, provide training opportunity to the workers which enhance job satisfaction to prevent overturn rate increase. This strategy will increase the efficiency of the fast food restaurant to complete their task which also achieve its objectives of the speed is fast and the service provided is good at the same time. Supply chain management of operation strategy decision area is important for fast food restaurant because this strategy determines what to purchase and to make become the goods which the restaurant want to provide to the customers. This strategy emphasize in the inventory system to maintain the raw materials are fresh and good. So that, just in time inventory system is fulfill the need of restaurant to make sure the quality of food is fresh. Beside, to maintain no perishable food of inventory level is also a good operation strategy to compete with other competitors, because without perishable food in the store which means that the organization is well in manage and utilize the resources, it could save a huge amount of the cost of raw materials eventually. For the flexibility, to compete through this point the fast food restaurant need to provide an operation strategy which emphasize in corresponding kitchen arrangement to support it operation function to increase the flexibility. Last, the maintenance process as an operation strategy is emphasize on the maintenance of product quality, layout design, its location and human resources. A proper maintenance process is needed to increase fast food restaurant good will and reputation continuously. Reference: Fast food restaurant business plan. Retrieved March 20, 2010. Retrieved from http://www.bplans.com/fast_food_restaurant_business_plan/strategy_and_implementation_summary_fc.cfm Frydman, K. (1985), Healthy fast-food chains banking on fitness craze. Nations Restaurant News, March 11, 1985. Retrieved from http://findarticles.com/p/articles/mi_m3190/is_v19/ai_3680221/ Louisville, kentucky. Fast foods yummy secret: Americas second-biggest fast-food group is as successful as it is little known. The economist print edition. August 25, 2005. Retrieved from http://www.economist.com/business-finance/displaystory.cfm?story_id=4316138 Paul W. Larson. The Myrddin group. LLC. 2004. Retrieved from http://www.myrddingroup.com/pdf/operations.pdf Stevenson, W.J. Operations Management, 10th Ed. America: McGraw Hill. 2009 Strategy. In Wikipedia. Retrived March 20, 2010. Retrived from http://en.wikipedia.org/wiki/Strategy