Implementation of ERP Software in the Business Systems

Question: Examine about theImplementation of ERP Software in the Business Systems. Answer: Presentation The endeavor asset arranging is one of the developing advancements in the data framework discipline with logical methodologies. The new advancement is likewise coming in the market which makes the firm to keep their business refreshed, hazard free and proficient in the market. The ERP is developing its interest in the market as a result of the high utilization of framework in the medium and enormous scope organizations. It is found in the ongoing news stories that pharmaceutical enterprises is holding most noteworthy level of ERP framework execution in their business activities and procedures (Financial Times, 2013). The utilization of ERP is developing from most recent few years the same number of organizations are executed in business tasks to make their business data sharing, and systems administration a lot more grounded and efficient(Khazanchi and Munkvold, 2000, pp. 32). There was a corporate embarrassment, where colossal business was coming up short due to no security on the data share with the investors. The corporate embarrassment has prompted SOX act in 2002 which is making a portion of the guidelines and guideline which corporates ought to abid as far as sharing, security and transmission (PCAOB, 2002). The organization has kept the utilization of the ERP programming to incorporate the business frameworks and furthermore guarantee hazard which is anticipated when the adjustment in the executives occurred of procedure building. Explanation behind Adopting the ERP System The ERP framework makes the business frameworks incorporates with a lot other movement. It causes business the board to design the procedure and exercises in like manner to complete the assignment in achieving time and targets. The primary explanation behind executing the ERP in the business is on the grounds that it is helping firms to coordinate is all application in the single framework programming. This coordination can make the firm run all the more easily and successfully in the operational and business exercises. Kumar and van Hillegersberg (2000, pp. 23) contends that the ERP encourages firm to oversee, transmit, store, and offer their information in their own systems In a lot quicker and eco-accommodating way. The ERP framework is working in every single phase of business. The ERP framework helps huge and medium firms to accomplish the economies of scale with respect to improvement, advancement and support for their item and administrations (Sumner, 2015). Further, likewise it is seen that ERP is that orderly programming which is meeting the prerequisites of numerous customers or enormous scope organizations (Nilsson, 2012). It is additionally covering the business answers for the exercises like arranging of item and its turn of events, advertising and appropriation, financing the tasks, HR strategy and works on, overseeing bookkeeping, HRM, coordinations and flexibly chain, assembling and deals control and so on. The business exercises are remembered for either part of full module in the focal database gave by the ERP frameworks. It incorporates these parts and modules with the entire framework in the focal database (Davenport, 1998). With the moving time the explanation is getting increasingly more for executing the ERP in the business frameworks of the enormous and medium scale organizations. It is additionally realized that the execution of ERP is perplexing (Davenport, 1998).The business houses despite everything need to fulfilthe prerequisite to deal with its center working of its business capacities. The requirements are high to the point that organizations go with the ERP programming execution in their units (Van Everdingen et al., 2000). The genuine explanation where get in the examination by Al-Mashari (2002) which has tended to the ERP writing hole and gave the agreeable explanation of actualizing the ERP in the business which was not engaged by any IT specialists and exploration researchers. The three utilitarian region needs were appeared by the Al-Mashari (2002) in its exploration which are the job of ERP in business the executives procedure, ERP and intensity in the market and the jobs of IS works in the usage of the ERP specialty unit. High Use of ERP in Pharmaceutical Industry and Why The pharmaceutical organizations are developing a lot higher on improving its items and making improvement in the wellbeing and life of the people. The high utilization of ERP is finished by the pharmaceutical organizations. It is known from the way that 89% pharmaceutical organizations in the globe are having the ERP programming actualized in the business (BBC, 2009). The utilization of ERP continues expanding step by step in pharmaceutical organizations, as the development figure is 1.25% on normal every year (Financial Times, 2013). There are enormous organizations like GSK, Pfizer, Glen mark, Dr. Reddys and Torrent and so on has actualized the ERP programming to coordinate all its business working. The explanation for substantial utilization of ERP programming in there IS working or IT working is on the grounds that they are the maker of the huge product offerings. The items are a lot of little and immense in numbers. Thus, to keep on target records of every product offering, items as far as their expiry and assembling date, group numbers, providers and delivery data, receipt and bookkeeping data the items whose installment is gotten and which installment is kept pending(Stratman and Roth, 2002). The other explanation obtainedin the exploration led by the SEC (2005) where 96% of pharmaceutical organizations are having their distribution center in various areas, so to keep up the stocks, stock and putting away the organizations required solid systemprotocol to get them all the units coordinated and refreshed with one another. In this way, pharmaceutical organizations actualize the ERP in their business frameworks. The pharmaceutical items are having time cognizant, in the event that the time lapses of the item, at that point it will of no utilization, or it may be risky. So to monitor every single item is basic in this industry. McClenahen (2007) contends that thedecisions in the business are additionally taken by the ERP programming, where the organizations can plan and calendar their items to win seriousness in the market. The choices taken from ERP are successful and right since it is having all the attention to the interior and outside business activities and elements of the organization. Mabert et al., (2003) sees that the utilization of ERP is developing in the Pharmaceutical organizations in light of the giving restorative choice when its convenient requires. As indicated by Hawking et al., (2004) the exact exploration has introduced the report get from the PC financial aspects expressing that 76% of pharmaceutical producer, 35% of protection and medicinal services organizations and finally 24% of the central government offices are utilizing the ERP framework in their business and still the level of establishment of ERP execution is developing in the this ventures. Reason of Sarbanes-Oxley Act Implementation The Act has been created in a lot later time when the corporate embarrassment of Enron has thought of 2001. The purpose for ramifications of this SOX demonstration 2002 has been realized that numerous organizations neglect to make the security convention at time of sharing the data on their systems due to the high framework hacking and infection assaulting the framework on unpredictable footing (PCAOB, 2002). It is passed on that SOX demonstrations ensure the outsiders and organizations for acquiring the safe data. The data ought to be dependable and precise with the improved security laws (PCAOB, 2002). The demonstration has additionally settled to address each one of those issues which were looked in the corporate. With respect to the issues, one of the significant issues is to pay off authorities for releasing the private data to other people. The other significant issues organizations confronted is the monetary hazard in the business (Chan, 2004; Ramos, 2004). This hazard has come up from the change the executives and procedure designing occurring in the organization. The SOX Act 2002 additionally shields from such a money related and business hazard. The Act has built up the COBIT (Control Objectives for Information and Related Technology) for ensuring the hazard which is looked by corporate while actualizing the frameworks like ERP, SAP, MIS in their business houses (Luftmanet al., 2004). The SOX demonstration has additionally been endorsed by the SEC (Stock Exchange commission). The SEC assists with enrolling those organizations which are fulfilling the SOX guidelines. It show s that the SEC has forced the prerequisite of SOX on the lawful framework and senior administration levels (Mead and McGraw, 2004). On the off chance that the SOX necessities are not satisfied than consistence measure will be additionally taken all things considered. Be that as it may, it is likewise contended that privately owned businesses are additionally executing the SOX guideline and enactment in their business (Heffes, 2005). MySAP ERP Meets these Implications Provided by SOX ACT It is accepted that SAP (2005) has introduced the proof where all generally 80% of fortune 500 organizations are having the ERP executed in their business frameworks. The business sectors of ERP are likewise getting immersed in light of appeal from private constrained organizations as well. The Act has worked to present the security rules. These standards and guidelines were met by the SAP ERP framework by growing such a business arrangement which coordinates and computerizes the business procedure through sharing and transmitting the information with a database and applicable systems. Practices over the system and business associations are endorsed by the ongoing condition (Deloitte Touche 2005). The SAP creates to incorporate and computerize the frameworks of business. It likewise dispatches the security for information sharing on the normal stage and guarantees the business is without hazard and safe regarding data transmitting (Kaarst-Brown and Kelly, 2005). The SAP model will improve the framework efficiencies by giving the proper control and ceaselessly observing offices to customers. The SAP assists with distributing the total business reports with full exactness and liberality. Be that as it may, under the area 404 it is seen that Public Company Accounting Oversight Board (PCAOB) with

Government in a Marine essays

Government in a Marine expositions A marine came into our group on Thursday to address us about his encounters on war and his assessments of war. The marine was a scout for the marine center and he had parts to state about joining the center and what the necessities are. He had been in the center for around 10 years so he had parts to share. I thought his introduction was extremely instructive and I was perceptive all through his discourse. In this paper, I will respond his introduction with remarks about the marine center, the encounters the marine had, and reality with regards to war behind the mass of the media. The marine center is one of the most noteworthy qualified aggressor bunches in the United States. The marines are required to do obligations from securing the president to dashing into a nation or city and shelling it to pieces. They are the most progressive activist gathering on the planet with the most elevated accessible innovation to take care of business. On the off chance that you are sufficiently special to turn into a marine, you could be one of the 100,000 United States residents who are sufficiently blessed to join the marines. In contrast to the military, naval force and flying corps, the marines do everything. Everything from catching war crooks to killing pioneers and bombarding nations. There isn't an occupation that is to enormous for the marines. They are prepared to become murdering machines and they don't endure individuals who hold them up. With the United States being a super force, and the marine center being the best in the U.S., in the midst of emergency, the e ntire world relies upon the marines to carry out their responsibility and to settle on the correct choices at the correct occasions. The marine said that they don't possess energy for bigotry and scorn towards one another in light of the fact that when they are on the front line, everybody is a sibling and everybody needs to keep an eye out for one another. As a marine, you are vowed to keep your missions private, and you are not permitted to talk about your missions among your family nor companions. The marine imparted his sentiments to us ... <!

Prof. Catherine DIgnazio on Urban Science for Public Good

Prof. Catherine DIgnazio on Urban Science for Public Good One of the strange things about being 10,000 years old is that, while Ive been tooling away judging teens, some of my classmates/labmates from when I was in my masters program have gone on to build careers in academia. Some are even professors! And, as of this term, one of them, Catherine DIgnazio, is even a professor at MIT! Oh god Im old.   Earlier today, Catherine circulated an announcement (and syllabus) for a new class she is teaching this term that I thought sounded totally rad: 11.S01 â€" 3 credits Urban Science for Public Good: Gender and Racial Equity in Artificial Intelligence Meets Mon 1:30 3pm First-year Discovery class Gender and racial equity are often central goals of urban planning. But what are gender and race? What happens when we start to measure and model these dimensions of identity? Conversely, what happens when we ignore gender and race in urban computation? This course introduces students to some of the leading scientists, theorists and practitioners who are working to challenge bias in AI and to use data and computation to work towards gender and racial equity in cities. Along the way, we will reflect on our own identities and learn critical concepts to navigate gender and race from fields such as Urban Planning, Womens Gender Studies, Critical Race Studies, and Computer Science. I know from reading applications that a lot of prospective MIT students are interested in how to use/change technology to make the world less awful, and Catherine is one of the central faculty members involved in building out a new major (and affiliated lab) where that is a central object of concern contemporaneous with the new College of Computing. So I thought Id ask her a few questions over email about who she is, what shes doing, and how people at/aspiring to MIT can stay informed. Who are you?   Im a new faculty at MIT in the Department of Urban Studies and Planning. My somewhat untraditional background is in software development, art/design and civic media. I graduated from the Media Lab/Center for Civic Media back in 2014 and have been thinking about how we can use data and technology for social good for some time. I also have a new book coming out called Data Feminism where Lauren Klein and I try to outline what a feminist approach to data science looks like. Spoiler alert: its not (only) about women and not (only) for women because it takes more than one gender to build a just and fair world.   How would you describe what and how you hope to teach (in this class and generally at MIT)? I like building things and making things, and Im very excited to be back at MIT where so many incredible things are built and made. Im also thrilled to be part of DUSPs new urban science major (Course 11-6) that we are doing in collaboration with Course 6. At the same time, I embrace ideas of participatory design and co-design where you involve communities in the making process. I see this as essential if we are going to build technologies that truly serve the public. So collaboration and participation is a part of all of the classes, where we often work with different outside groups. For example, in my spring course called the Crowd Sourced City we are collaborating with the Cambridge Historical Commission, Boston Public Library and the Geochicas, a feminist activist collective out of Latin America. How do we use data and technology to create more equitable, livable and healthy cities? Thats a question we have to answer through building technology AND building relationships. What are three books, papers, or other media that high school students interested in this field should read? OK I have to say Data Feminism. Other great starting points are Cathy ONeils Weapons of Math Destruction, ProPublicas story on Machine Bias, Joy Buolamwinis video AI, Aint I a Woman?. These start to point out some of the places where we are reproducing structural bias in data and AI, which is a huge risk for those of us who aspire to do good with data science. They also point towards the values, methods and tools we can adopt for us to start to do better. Anything else that you want to say? Im starting a new lab called the Data + Feminism Lab so I would welcome folks to our public mailing list to stay up to date on guest speakers, job opportunities and other activities that well post periodically. And just generally, feel free to get in touch with me and tell me about any interesting things happening around the community. I feel like I continue to discover new groups and spaces every day. And I need to learn the tunnels Hope you found this compelling and check out the syllabus and recommended readings so you can follow along at home!

Essay about The Battle of Dunkirk A Tactical Defeat

The Battle of Dunkirk happened in Northern France between May 26 and June 4 1940 and was a major battle of the Second World War which occurred between 1939-1945. The Second World War was very different to the first with rapid movement covering huge amounts of land in very little time. This was due to the German Army’s speed which used â€Å"Blitzkrieg† or â€Å"Lightning war† tactics. Prior to the invasion of France there had been 7 months of â€Å"Phoney war†; However the French had anticipated the attack and established â€Å"The Maginot line† which was a line of defence designed to hold the German army back. Despite this the Battle of France began on the 10th May 1940 when German Army group B subdued Holland and advanced rapidly westwards through†¦show more content†¦Despite its acclaim as a victory for the British Public it is regarded widely amongst historians as a decisive German victory the loss of men, munitions and vehicles was still greatly affecting Britain in the North Africa campaign some two years later. Many people hold the belief that Dunkirk was a miracle as the troops were facing almost certain annihilation trapped between the enemy and miles of sea. However over 300,000 troops were successfully rescued and evacuated back to Britain. Source 2 is a valid source as it is a textbook extract with accurate statistics from a reliable source. The Source tells of the many positive aspects of the Battle of Dunkirk; including, the number of troops, heavy guns and vehicles successfully evacuated. As well as the effects of the Battle on affairs such as politics and the British public’s view of the armed forces. The source is taken from a school history textbook called Essential Modern World History published in 2003; and written by Ben Walsh. The purpose of this source is to educate students so the information will be accurate. A negative aspect of this source is that it is written from a British perspective and does not highlight the heavy and costly losses suffered during the battle. Source 3 is a valid source as it is a newspaper front page that comes from the time of the Battle and offers the British perspective of the Battle. Once again this source drawsShow MoreRelatedHitler As A Military Leader Essay2288 Words   |  10 PagesDid Adolf Hitler’s arrogance cost him the war? During World War II, Hitler thought himself a military and tactical genius. However, he still lost the war. Adolf Hitler, the leader of Nazi Germany, wanted to conquer the world and create an empire. He planned to purge the world of anyone he deemed inferior. Those he deemed inferior included Jews, Gypsies, Slavs, African-Americans. and anyone with special needs. He, along with his superior Aryan race, would rule the world. Aryans, were Nordic in appearanceRead MoreThe Battle of Britain Essays1805 Words   |  8 PagesThe Battle of Britain By June 1940, France had surrendered to Germany and Britain had rescued approximately 330,000 men from the beaches of Dunkirk. Britain now stood alone with its empire against Germany. Hitler believed that Britain had to be defeated before he could turn his attention to the USSR and so in the invasion of Britain codenamed Operation Sealion, two German armies (totalling 100,000 men) would be transported across the English Channel. However this crossingRead MoreHitler s Impact On The Battle Of France1531 Words   |  7 Pages Hitler’s Impact on the Battle of France The Battle of France, also known as the Fall of France, was the German invasion of France in 1940 during World War II. The German forces defeated the Allied forces by mobile operations and conquered France, Belgium, Luxembourg and the Netherlands, bringing land operations on the Western Front to an end which would last until 6 June 1944. Hitler’s goal was to invade the Soviet Union, but he knew he must first defeat the Western European nations toRead MoreWhy Germany Lost the World War Two946 Words   |  4 PagesVersailles Germany attacked Poland. From 1939 to 1941 Germany had won many victories; however 1941 was a turning point in the war. By the end of 1941 Germany would continuously lose land to the allies with the exception of the Battle of the Bulge. 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Upon his release, Hitler faced difficulties in gaining support for the Nazi’s that had not occurred beforeRead MoreD-Day/Battle of Normandy4950 Words   |  20 Pagesbetween the British Commonwealth and the United States was often beset with disagreement over the correct strategy to insure the final defeat of the Axis powers. Early on, both British and American staffs could agree that Germany represented a greater military threat than Japan, but they did not often see eye to eye on the strategy that would most efficiently defeat the Reich. The Americans were early and persistent advocates of a direct strategy - a cross-Channel attack that would first destroy

Benefits And Concerns Of Predictive Genetic Testing

Introduction Many new advances in medicine and medical technology have changed the field of health care. One of these new, controversial advances is predictive genetic testing. Several studies have been performed using these new methods to test for bipolar disorder, specifically in those who have a family history of the disorder. In this paper, I will highlight the benefits and concerns of predictive genetic testing, discuss how it will affect society, and argue that those with a family history of mental illnesses such as bipolar disorder should have predictive genetic testing so that, if necessary, the disorder can be treated early and prevent any adverse effects. Opposing Stance It is unethical for predictive genetic testing to be done†¦show more content†¦Predictive genetic testing has the potential to be the basis of discrimination, as it could give employers a reason not to hire and insurers a reason not to insure (Wilde et al., 2013, p. 271). Another major concern is that it could cause a loss of privacy of personal genetic data if employers and/or insurers were given the results of the genetic testing (Wilde et al., 2013, p. 271). My Stance Predictive genetic testing for bipolar disorder would be beneficial because it increases the possibility of improved outcomes through early detection, preventive treatments and the time to tailor medications, and allows for improved reproductive decision making (Meiser et al., 2008, p. 234). Predictive genetic testing can reduce the chances of the harmful effects of bipolar disorder occurring better than if it were to go undetected. Predictive genetic testing for bipolar disorder would encourage patients to seek psychological help early (Wilde et al., 2013, p. 270-271). Early detection would allow for preventive treatments that would alleviate the disorder and its effects. In turn, this will minimize stress factors and the fear of the unknown for the patient and their family (Wilde et al., 2013, p. 271), decreasing the burden that bipolar disorder places on many different lives (Jones et al., 2002, p. 189). Predictive genetic testing could also allow the time to tailor medication to individually treat

Womens Life Free Essays

WOMEN’S LIFE WORLD CIVIALIZATIONS HIS 103 OCTOBER 9,2012 The life of a women has changed in way of improvement. Back in the days women couldn’t really do much but stay home and take care of the kids. In the 1800 Elizabethan era times most people’s rights were fairly limited. We will write a custom essay sample on Womens Life or any similar topic only for you Order Now There was no democracy, and most people had very little say in national politics, though on the parochial level, men and women could be elected to parish councils. What you did with your life was as much influenced by your social class, degree of wealth, etc, as it was by your gender. For instance, few children get a chance of more than a very basic education,and most boys and girls would go to work at an early age. it was taken for granted that people defered to those of a higher social class, and the young were expected to defer to the old. For women specifically, there were married women’s property acts which were passed in the 1860s and 1880s. The divroce laws were changed so that a woman could obtain a divorce from an adulterous or abusive spouse, and the Infant Custody Act gave women who were innocent parties in divorce the right to have custody of young children. In Elizabethan times, the role of the midwife in society was an important one, since childbirth was regarded as an exclusively female affair. The midwife had to be a woman of good character, and was licenced by the local bishop, since she was authorised to baptise newborn babies who she thought were unlikely to live long enough to have a proper baptissm. However, in the 18th century, the rise of the male obstetrician meant that the midwife became a marginal figure in the childbirthing process,instead of being at the centre of it. In elizabethan times,when most people lived in the country and were at least partially self-sufficient, being a housewife was a demanding role that involved many specialist skills. A housewife had to be able to brew and bake, spin and weave, preserve food, make home remedies for illness, make other household items like soap and candles, many women even made their own cosmetics and perfume. And they would be in charge of the poultry and the dairy, make their own butter and cheese, and sell their urplus produce at market. Women in the Victorian era . A wife’s proper role was to love, honour and obey her husband, as her marriage vows stated. A wife’s place in the family hierarchy was secondary to her husband, but far from being considered unimportant, a wife’s duties to tend to her husband and properly raise her children were considered crucial cornerstones of social stability by the Victorians. Women seen as falling short of society’s expectations were belie ved to be deserving of harsh criticism. In divorce great changes in the situation of women took place in the 19th century, especially concerning marriage laws and the legal rights of women to divorce and/or gain custody of children. The situation that fathers always received custody of their children, leaving the mother without any rights, slowly started to change. husband only had to prove his wife’s adultery, a woman had to prove her husband had not only committed adultery but also incest, bigamy, cruelty or desertion. Women could secure a separation on the grounds of cruelty and claim custody of their children. Magistrates even authorised protection orders to wives whose husbands have been convicted of aggravated assault. Victorian morality and sexuality Women were expected to have sex with only one man, their husband. However, it was acceptable for men to have multiple partners in their life. If women did have sexual contact with another man, they were seen as ruined or fallen. In education women were not freely offered the opportunity to study subjects of an extended, classical, and commercial nature. This made it difficult for a woman to break free from the societal constraints to achieve independent economical status. Education was specialised by gender. Women were provided with the opportunity to study refined subjects such as history, geography and general literature which would provide them with interesting but noncontroversial topics for discussion. Despite the restrictions and stigmatisation, some women did excel in â€Å"male† subjects such as law, physics, engineering, science and art. These women pioneered the path for the much improved gender equality in modern education in the UK. Women were rarely given the opportunity to attend university. It was even said that studying was against their nature and could make them ill. They were to stay more or less an â€Å"ornament of society. An Egyptian woman could acquire possessions in many ways. She could receive it as gifts or as an inheritance from her parents or husband. Or she could receive it from purchases with goods which she earned either through employment, or which she borrowed. A woman had claims to up to one-third of all the community property in her marriage. For example, the property which accrued to her husband and her only after they were married. When a woman brought her own private property to a marriage, ( dowry), it remained hers, even though the husband often had the free use of it. In the event of a divorce her property had to be returned to her, in addition to any divorce settlement that might be stipulated in the original marriage contract. A woman was free to bequeath property from her husband to her children or even to her own brothers and sisters (unless there was some stipulation against such in her husband’s will). A woman could also freely disinherit children of her private property, i. e. , the property she brought to her marriage or her share of the community property. She could selectively bequeath that property to certain children and not to others. Marrige was a very important part of ancient Egyptian society. Some people say it was almost a duty to get married. Compared to today’s world, Egyptian marriages were very different; husbands could marry more than one wife, and people of close relations (first cousins, brothers and sisters, ect. ) could also wed one another. As you read you can see that women’s life has changed to better a women’s life. The women now have lots of rights and are very successful in many ways. Reference , Ph. D / Role Of Women In Ancient Egypt The Natural women’s museum How to cite Womens Life, Essay examples

Starbucks in China free essay sample

Three major cultural differences between USA and China Julio A. Escalante de la Piedra JIU University February 7, 2014 Author Note Julio A. Escalante de la Piedra, Global Strategies, JIU University. This analysis is supported by three references cited on the reference list at the end of this document and the author`s personal experience. Correspondence concerning this article should be addressed to Julio A. Escalante de la Piedra. E-mail: Julio. escalante. [emailprotected] com SECTION 1: CULTURAL DIFFERENCES The next table shows three major cultural differences between Starbuck`s home country (USA) VS the host country analyzed (China) and how these differences can represent a problem. (Li Qing, 1995) Chinese American Problem Conception of the Self Collectivist: Higher value placed on group cooperation and individual modesty. Individualist: Higher value placed on self-reliance. Self-promotion is more accepted. High value placed on freedom from externally imposed constraints. It may be difficult to approach a high-status Chinese executive if you ignore this difference of conception. We will write a custom essay sample on Starbucks in China or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page Role of laws, rules, and regulations More faith in personal relationships than in written rules and procedures for structuring interactions. Written rules presumably apply to everyone and are assumed to produce fair, reasonable procedures and decisions. The firm might trust China`s rules without knowing that relationships are more relevant. Time Consciousness Relatively more attention to the past and to the longer-term future. Less interested in the past; eye on near-term future. The firm needs to focus on a long-term relationship instead of a short-term profit. SECTION 2: VALUE OF CULTURAL KNOWLEDGE It is extremely important for Starbucks to be aware of the cultural differences mentioned in section one. Not being aware of them may result in business failure. The value of knowing these differences is enormous. Starbucks needs to understand the importance of socializing and getting to know the counterparts before a deal is signed (Rachel Bennett, 2010. ). That relationships are more relevant that laws and that a long-term business and personal relationship is essential. With this knowledge, Starbucks will create better strategies to be accepted in China. SECTION 3: STRATEGIC PLAN 1. Build personal relationships with possible business partners and their families. 2. Hire Chinese high executives to run the company in China along with American executives to learn how they create group cooperation. 3. Make a press conference reaffirming Starbuck`s long-term compromise with the Chinese culture (clients, employees and communities). 4. Prepare a plan to find aspects that converge American culture aspects with Chinese culture aspects. 5. Promote teamwork in the company and give promotions to whole teams instead of individual people. 6. Invest in long-term projects that aren`t focused on immediate profit.

The Minor Characters In Romeo And Juliet Have A Great Deal Of Essays

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Race to the Finish essays When it is dark enough, you can see the stars.... This quote, said by Charles Austin Beard, can be taken in may ways. In this case the quote is being used to show how it can relate to the dark and light times of the 1930s. In this era, when blacks were thought to be weak and useless, Jesse Owens showed his strengths in the 1936 Olympics in Germany when he out ran the master race. Since Jesse Owens was black, and the master race was white, German, and wealthy; when Jesse Owens ran one of the fastest times people had ever seen everyone all around the world had to take a min. to think about if there really was a superior race (Jesse Owens Track and field Star). Jesse Owens was just one of many stars to shine in the dark. He brought the bright inspiration the world needed. Sometimes people dont realize the impression the positive influences in our lives can alter the things we achieve. For Jesse Owens there were numerous fans that influenced him as they cheered for him when he finished the race winning the gold for his country, fans, and most importantly himself (McRa 7). Although this would certainly make a huge impression on someone hearing all the applause from all the watching fans, this was just a minor influence to Jesse. The real inspiration was from the people he had known long before the 1936 Olympics. Jesse Owens found the most valuable encouragement from Joe Louis who was also a black athlete struggling against the segregation of these times. Joe Louis was the defending heavy weight boxing champion and Owens was the defending four gold medal winner so the friendship was only expected some would say, but friendship was formed as solid as a rock (Adler 15). The inspiration of one on another became the roots for the achievements. Charles Ril ey was also a great influence on Jesse Owens. Riley was an inspiration because he was not only Jesses first track coach, he was also the first whi...

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Energy Use & Developing an Energy Plan - Research Paper Example The Energy Policy Act of 2005 has helped a lot in encouraging use of sources that have more positive outcomes than others by loan guarantees and incentives given. Introduction Energy in a system may take on various forms such as; kinetic, heat, potential and light. The law of conservation of energy says that energy may neither be destroyed nor created. Hence, the sum of all the energies in the system is a fixed. A pendulum is commonly used in illustrating law of conservation of energy (Messenger et al, 2007). The different energy sources have advantages and disadvantages. It’s clear that no source of energy is completely positive or negative. Therefore, it is important for consumer and all stakeholders in general should weigh the pros and cons of the different source so as to come up with the most beneficial source that is less harmful to the environment. 1. The law of conservation of energy, which is a law of physics, was first developed in the 19th century. It states that en ergy amount in total, is an isolated system stays fixed over time. In this law, it is said that total energy is conserved over time. Furthermore, it means in an isolated system that energy is localized and can vary its location on the inside of the system. Moreover, it implies that energy form can change within the system. This is to say, chemical energy can convert to kinetic energy, although it can be neither destroyed nor created. Furthermore, two initially isolated systems can be in a logic manner composed into a single isolated system if they have no mutual or external interaction. In this case, the total amount of energy of the composite system is same to the respective sum of the total energy amount of the composite system. Consequently, system energy is said to b additive (Messenger et al, 2007). Similar the internal energy is called extensive quantity for a homogenous system in its own thermodynamic equilibrium. The definition of energy was broaden in the 20th century. Mate rial particles which possess rest mass, were generally approved as containing equivalent energy amounts. Moreover, they are not conserved and perish into kinds of energy that lack rest energy such as potential and kinetic energy. A good illustration is that a positron and electron can perish together into photons of electromagnetic radiation. In addition, non-material kinds of energy can die into ponderable matter. This type of transformation process within an isolated system, neither total mass nor the total energy vary over time, even if the matter content may change. Moreover, energy conservation and mass conservation, all this still applies as a law in its own right. 2. Natural gas, coal and fossil fuel are the world commonly used energy sources. About 65 billon barres of petroleum is consumed in the world each day. It is projected that the consumption will increase to 99 billion barrels per day by 2015. There is about 5,149.6 trillion cubic feet of natural gas reserve is not us ed up. This is more than oil but less than coal. Furthermore, 23.3% of natural gas is used in the United State. Moreover, natural gas has several advantages; its less polluting since it burns clean as compared to oil and coal, it also produces 70% less carbon dioxide compared to fossil fuels, it is not a pollutant thus it helps in quality improvement of water and air, another advantage is that natural gas has

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Areas of Legal Liability for Advanced Practice Nurses - Essay Example The failures to follow standards of care may include failure to institute a protocol or failure to use proper procedure for a particular skill. Under such circumstances, nurses are liable for damages caused as a result of their failure to implement proper actions. Hence, management should be ready to take necessary actions against nurses who violated proper standards of care. Such a response may assist the management to limit the liability for managers and the facility. Failure to use equipment responsibly falls under the category of direct breach of care, standards and it can be more easily proved. If a nurse deploys a clinical equipment for any use other than it was actually intended, he/she is liable to face legal consequences. In addition, it is observed that nurses often use equipments that they have not been adequately trained to use. If the misuse of the equipment causes any harm to patients, the nurse is in legal jeopardy. Hence, the management must ensure that they have employed adequate number of skilled and experienced nursing staff to prevent nurses from risking the life of patients. An effective nurse-patient ratio would reduce equipment errors significantly. In most of the nurse malpractice suits, an element of poor communication between nurse and patient, nurse and physician, or nurse and other healthcare providers is identified. The communication failure cases may include nurses’ failure to communicate all relevant patient data to the physician or discharge information to the patient. In order to avoid such troubles, the management may insist nurses to record all matters concerning patient care appropriately. In addition, it is advisable for the management to establish an effective reporting system in the care facility so that the flow of communication between nurses and other parties would become effective. In the eyes of law, if a nurse fails to document something appropriately, the court will consider as it

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It is imperative for the stability of the global economy that there is adequate and effective regulation of the various capital markets and that the managers of major companies be held accountable for complying with these regulations and adhering to the principles of good corporate governance. In order for corporate manager to be held accountable for their compliance with regulations and good governance, they must make relevant disclosures in their companies annual reports. Corporate Governance and Emerging Capital Markets The recent international financial scandals have generated increased interest in corporate governance as a means of mitigating financial problems in developing economies (Tsamenyi et al. 2007, Reed 2002, Ahunwan 2002). These problems include weak and illiquid stock markets, economic uncertainties, weak legal controls and investor protection, and frequent government intervention. Developing economies also suffer from poor corporate performance and high concentration of company ownership (Tsamenyi et al. 2007, Ahunwan 2002). They usually suffer from state ownership of companies, weak legal and judiciary systems, weak institutions, limited human resources capabilities, and closed/family companies (Mensah 2002, Young et al. 2008). Reed (2002) noted that, globalization, international trade, and international investment practices call for the development of corporate governance in developing nations. Corporate governance is mechanism for ensuring corporate management acts in the best interest of a companys stakeholders (John Senbet, 1998). If capital markets in developing economies such as Ghana are to become fully established and grow, effective corporate governance regulations need to be developed and implemented. Such regulatory structures should not only be adequate to protect the interests of shareholders but also to assist in boosting the confidence of prospective investors and other stakeholders in corporate activities (Cadbury, 1992). Emerging Capital Markets (ECMs) are an integral part of the global capital market. According to the International Finance Corporation (IFC, 1996), EMCs can be viewed as any market in a developing economy that has the potential for development (IFC, 1996). Such markets compete for investment funds with well developed capital markets and therefore need to put in place appropriate measures to attract business activities. The adoption of effective corporate governance is one such measure. Gompers et al. (2003) assert that, good corporate governance increases company valuations and boosts the bottom line. Along similar lines, Claessens et al. (2002) maintain that sound corporate governance frameworks benefit companies through increased access to financing, lower cost of capital, better performance and more favourable treatment of all stakeholders. Corporate transparency and full-disclosure of information are core attributes of the corporate governance mechanism (OECD, 1999) and are regarded as an extremely important factor in the quality of corporate governance. Further, Beeks and Brown (2006)contend that firms with more effective corporate governance make more informative disclosures. Although corporate governance systems differ across countries, with the development of Codes of Best Practice around the world, there is gradual convergence of corporate governance practices toward global standards (Hopt 1997). Ghana is an example of an emerging economy which is increasingly embracing the concept of good corporate governance and requiring companies to report on their corporate governance practices. Attempts being made in Ghana to promote effective corporate governance include the formation of the Institute of Directors in 2001 and the development of National Accounting Standards. Additionally, the Ghana Securities and Exchange Commission (GSEC) has developed a Corporate Governance Code of Best Practice against which companies can benchmark their practices. Other regulatory requirements which govern corporate conduct include provisions in the Companies Code 1963 (Act 179), the Securities Industry Law 1993 (PNDCL 333) and the Membership and Listing Regulations of the Ghana Stock Exchange. Notwithstanding all of the above measures which are designed to secure good corporate governance by public listed companies in Ghana, the general level of compliance with the requirements is, and has always been, low. A study by Tsamenyi et al. (2007), which investigated corporate governance disclosures by applying a disclosure index to the 2006 annual reports of 22 listed companies in Ghana, found that the extent and quality of corporate governance disclosures were minimal. Many studies have been examined on corporate governance disclosures based on the examination of the content and scope of annual reports information by establishing corporate disclosure indexes (see Meek et al. 1995, Coy and Dixon, 2003). This study is concerned with the information disclosed mostly in the annual reports. Information in the annual report consists of qualitative and quantitative data. The quantitative data is both financial and non-financial. Moreover, many annual reports contain illustrations, diagrams and graphical presentations. 1.2 RESEARCH AIM AND OBJECTIVES Following from the above discussion, the overall aim of this study is to make recommendations designed to improve the extent and quality of corporate governance disclosures by public listed companies in Ghana. In order to achieve this aim the research has the following objectives: to determine the current corporate governance disclosure requirements of listed companies in Ghana; to compare Ghanaian disclosure requirements with those applying to UK listed companies; to examine the corporate governance disclosures made by a Ghanaian listed companies in their 2008 annual reports; to identify the differences (if any) in the corporate governance disclosures made by the listed companies in Ghana studied and the corporate governance disclosure requirements; to ascertain the reasons for the failure by listed companies in Ghana to fully comply with the corporate governance disclosure requirements; to make recommendations on how the quantity and quality of corporate governance disclosures by listed companies in Ghana might be improved. 1.3 METHODOLOGY In order to achieve the research objectives the following methods have been used. Literature review: Relevant articles in academic and professional journals have been reviewed in order to establish the extent to which corporate governance disclosure requirements exist and are adhered to in various ECMs. Keywords such as corporate governance, disclosures, ECMs, and Ghana input into databases such as Emerald, JSTOR, SSRN, and Google to search for relevant articles. Document study:Statutory and regulatory documents have been examined to ascertain the existing corporate governance disclosure requirements in Ghana. In addition, the annual reports of a sample of 25 listed companies in Ghana for the year 2008 have been studied to determine the extent and quality of their corporate governance disclosures. Disclosure Index:A corporate governance disclosure index has been and applied to the 2008 annual reports of 25 listed companies in Ghana. The index is has been constructed to include the key corporate governance requirements that apply to listed companies in Ghana. Semi-structured interviews: Six semi-structured interviews were conducted in order to ascertain the reasons for differences in the corporate governance disclosures made by, and required of, listed companies in Ghana. The interviewees were two finance executives of listed companies, two senior audit partners from the Big Four auditing firms and one representative from each of the Ghana Stock Exchange and the GSEC. 1.4 IMPORTANCE AND LIMITATIONS OF THE STUDY Prior studies such as those of Tsamenyi, et al 2007 and ROSC 2005, which have examined aspects of corporate governance in ECMs and, in particular, Ghana have revealed that corporate governance as a policy and regulatory issue is gaining ground but the level of corporate governance disclosure is low. This study, by establishing the current extent (and quality) of corporate governance disclosures in Ghana, identifying deviations from the corporate governance disclosure requirements, and making recommendations on how corporate governance disclosure practices may be improved, will help to bring about improvements in the corporate governance disclosures by listed companies in Ghana However, the study has a number of limitations. These include the following: The study has focused only on a limited sample of 25 out of the 36 listed companies on the GSE. As a consequence the result may not be representative of all listed companies (or indeed, other companies) in Ghana. The study will be based on one years corporate governance disclosures and these may not be representative of corporate governance disclosures made in other years. Research which incorporates a longitudinal study may be necessary to demonstrate the development of corporate governance disclosures in Ghana. The semi-structured interviews were conducted with a small sample of interviewees and the opinions expressed may be influenced by their personal ideologies and the extent of their experience with listed companies in Ghana. 1.5 ORGANISATION OF THIS RESEARCH REPORT This research report has six (6) chapters as follows, Chapter 1: Introduction: In this chapter the background to the study is explained, and its aims and objectives are specified. The research methods used for the study are outlined and consideration is also given to the contributions and limitations of the research project. Chapter 2: corporate governance requirements in Ghana: This chapter provides background information on the corporate environment in Ghana and sets out the corporate governance requirements. Chapter 3: Literature review: This chapter provides a definition of corporate governance and examines the importance of, and the principles underpinning, corporate governance. It also reviews prior research which has examined corporate governance disclosures and more particularly, those which have investigated corporate governance disclosure in ECMs. Chapter 4: Methodology.This chapter explain the development and application of the of disclosure index used to examine the quantity and quality of corporate governance disclosures in the 2008 annual reports of a sample of listed companies in Ghana. It also describes the methodology adopted for the semi-structured interviews conducted with six interviewees from selected institutions in Ghana. In addition it explains the means by which the data have been analysed and reported. Chapter 5: Research findings. The results of the analysis of selected companies annual reports and the semi-structured interviews are reported and examined in the light of the exact literature. Chapter 6: Conclusions and Recommendations.This chapter provides a brief summary of the research project and its findings. Conclusions are drawn from the research findings and recommendations made on ways in which corporate governance disclosures by listed companies in Ghana might be improved. CHAPTER 2 CORPORATE GOVERNANCE REQUIREMENTS IN GHANA 2.1 INTRODUCTION This chapter provides background information on Ghana, its political and economic environment and its corporate profile. It also explains the legal and regulatory framework and the corporate governance requirements which apply to listed companies in Ghana. 2.2 COUNTRY PROFILE Ghana is a Sub-Saharan African country with a total land area of about 238,538 square kilometres/92,100 square miles and a population in 2007, of 23.5 million (Bureau of African Affairs, 2008). Ghanas population is concentrated along the coast in the principal cities (Bureau of African Affairs, 2008). Ethnically, Ghana is divided into smaller groups, each of which has a different language or dialect, however, the official language is English, which is a legacy of British colonial rule (Sarpong, 1999). 2.3 POLITICAL AND ECONOMIC ENVIRONMENT IN GHANA For more than century, Ghana was under British colonial rule. She attained independence on 6th March 1957 and became a republic in July 1960. After independence, Ghana alternated between civilian and military rule. After a series of coup detats (Sarpong, 1999), in January 1993, the country returned to democratic rule under the National Democratic Congress (NDC). After 8 years (in 2001) power switched to the New Patriotic Party (NPP) but in January 2009, following the election, the NPP handed over power to the NDC. The economy of Ghana is dominated by agriculture, mining and forestry agriculture. Agriculture accounts for about 37.5% of GDP (GOG, 2008), and the largest foreign exchange earners for the country are cocoa, gold and coffee (BBC, 2009). In 2007, the countrys GDP was $15.2 billion. As at the first quarter of March 2009, the inflation rate of Ghana was 20.53 % (GOG, 2009). Ghana is a member of United Nations (UN), the British commonwealth, African Union (AU), International Monetary Fund, African Development Bank (ADB), the World Bank Group and the Economic Community of West African States (ECOWAS). 2.4 GHANA STOCK EXCHANGE AND LISTED COMPANIES OWNERSHIP STRUCTURE The Ghana Stock Exchange (GSE) was incorporated in July 1989. It was recognised as an authorized Stock Exchange under the Stock Exchange Act of 1971 (Act 384) in October 1990, and trading on the floor of the Exchange commenced in November the same year. In April 1994, it became a public company limited by guarantee (GSE 2009). The exchange is regulated by the GSE Membership Regulations L.I. 1510, Listing Regulations L.I 1509 and Trading and Settlement Regulations, and is organized as a body corporate under the supervision of the Securities Exchange Commission that falls under the Ministry of Finance. The Exchange is governed by a council which includes representation from licensed dealing members, listed companies, banks, insurance companies, and the general public. The functions of the Council include preventing fraud and malpractice, maintaining good order among members, regulating stock market business and granting listings. The GSE currently has 36 listed companies with a market capitalization as at 31 March 2009, of GH18,041.20m, equivalent to US$13,073.33m (GSE 2009). The manufacturing and banking sectors currently dominate the Exchange, while other listed companies fall into the insurance, mining, transport, food, publication, pharmaceuticals and petroleum sectors. Most of the listed companies on the GSE are Ghanaian (three being listed family-controlled companies) but there are five multinationals. Until 2006, individual foreign investors, who were first allowed to participate on the Exchange in 1993, were not permitted, without approval, to hold more than 10% of a listed companys shares and the total foreign investments in any company could not exceed 74% of the companys shares. These limits were removed by the Foreign Exchange Act of 2006 (Act 723) and non-resident investors can now invest in the market without limit or prior exchange control approval. Dividend income is taxed at 8%, while Capital gains on listed securities are exempt from tax until November 2010 (GES 2009). 2.5 CORPORATE GOVERNANCE REQUIREMENTS IN GHANA Over the recent years, notions of corporate governance has been gaining roots in Ghana in response to initiatives by some stakeholders such as the Ghana Institute of Directors (IoD-Ghana), Private Enterprise Foundation (PEF), State Enterprises Commission, the Institute of Economic Affairs, and the Ghana Centre for Democratic Development (Ocran 2001; Mensah et. al 2002). The IoD-Ghana strives to improve corporate governance practices and strengthen companies boards of directors. It has, for example, hosted international and national conferences, run competitions to increase awareness of corporate governance issues and developed manuals and procedures to help implement good corporate governance practices (Mensah et. al 2002). Notwithstanding the above developments, formal corporate governance structures and institutions are not widespread although a number of laws provide for governance structures for companies in Ghana. These laws include: The Ghana Companies Code 1963 (Act 179), The Securities Industry Law, 1993 (PNDCL 333) as amended by the Securities Industry (Amendment) Act 2000, (Act 590), and the Listing Regulations of the Ghana Stock Exchange, 1990 (L.I. 1509) (K-Coleman and Biekpe 2008) 2.5 .1 LEGAL REQUIREMENTS The Companies Code 1963 (Act 179), which is based substantially on the UKs Companies Act 1948, provides for governance mechanisms of all companies incorporated in Ghana (NEPAD 2005). It provides governance of ministration such as requirements to have directors, appointment and removal of directors, remuneration of directors, directors reports, and audited financial statements. It also provides for various mechanisms for shareholders to enforce their rights, such as rights to annual general meeting, equal treatments of shareholders. The Securities Industry Law 1993 (PNDCL 333), as amended by the Securities Industry (Amendment) Act 2000 (Act 590) and Exchange Commission Regulations (2003), provides for, among other things, the governance mechanism of all stock exchanges, investment advisors, securities dealers, issues concerning accounts and audits and collective investment schemes licensed under the Securities and Exchange Commission (SEC 2003). The Securities and Exchange Commission, overseeing the disclosure of material information to the investing public by companies, including securities listed on the Ghana Stock Exchange. Regulatory Frameworks for Boards of Directors The Companies Code describes directors as person who is appointed to direct and administer the business of the company, and stipulates that each company must appoint a minimum of two directors for a company. However, the Code allows companies to fix the maximum number of directors in their Regulations. Section 181 of the Companies Code provides that directors are to be appointed through the individual votes of shareholders at a general meeting of the company. However, this frequently means that the directors are approved by the controlling shareholders. There is no requirement under the Companies Code for the appointment of independent directors but this is required under the Securities and Exchange Commissions Code of Best Practices on Corporate Governance (SEC Code) for the GSE. In the exercise of their duties, the directors are required to act at all times in what they believe to be the best interests of the company as a whole so as to preserve its assets, further its business, promote the purposes for which it was formed, and to do so in such manner as a faithful, diligent, careful, and ordinarily skilled director would act in the circumstances. The Code makes provision for the appointment of executive directors by allowing directors to hold any other office or place of profit in the company, other than office of auditor. The directors remuneration is to be reasonably related to the value of services provided and is to and shall be determined from time to time by ordinary resolutions of the company The Companies Code enjoins directors to, at least once annually (at intervals of not more than 15 months), to prepare and send to each shareholder the directors report, which show the state of the companys affairs with any change during the financial year in the nature of the business of the company. The report is approved by the board of directors and signed on behave of the two directors. Regulatory Framework for Shareholder Rights The Companies Code 1963, the Securities Industry Law 1993 and the Regulations of the Ghana Stock Exchange provide the primary regulatory framework for the establishment and operations of companies that issue publicly traded securities. The Companies Code gives shareholders opportunities to participate and vote in general shareholder meetings or exercising rights through proxy for the appointment or removal of directors, access to timely and transparent company information concerning the date, location and agenda of general meetings and the right to petition against unfair prejudice. The Securities Industry Law and the GSE Listing Regulations ensure that the market for corporate control of listed companies functions in an efficient and transparent manner. It provides for example the organizing of shareholders meetings, proxy solicitation and voting by shareholders, disclosure of equity ownership, and allowable actions that shareholders may undertake against directors, including law suits, the removal of directors, and penalties for breaches of their fiduciary duty. Regulatory Framework for Accountability and Audit Under the Companies Code a companys, directors are responsible for keeping proper books of account and for the preparation of financial statements which provides a true and fair view of the company. Auditors are to be appointed by an ordinary resolution of shareholders, except that the directors may appoint the first auditor of the company and fill any casual vacancy in the office of an auditor. Auditors are expected to employ diligence, objectivity and independence in the discharge of their duties and functions. To ensure the auditors independence, the Code prohibits an officer of the company or any associated companies, partners of, or employees of an officer of the company from holding office as auditor. However, the Code permits auditors, in addition to their statutory duties to shareholders as auditors, to provide other services to the company such as, advising on accounting, costing taxation, rising of finance and other matters. This provides a ground for a conflict of interest which may impair the auditors independent. An auditor may be removed from office by an ordinary resolution of shareholders at an annual general meeting after 35 days notice and is allowed to speak to this at this meeting in response to his intended removal. No provisions exist under the Companies Code limiting the term of office of auditors. The GSE Listing Regulations recognize the need for audit sub-committee which should be composed of non-executive directors. The GSE Listing Regulations also prescribe the audit committees duties such as; making recommendations to the board concerning the appointment and remuneration of external auditors; reviewing the auditors evaluation of the system of internal control and accounting. The Companies Code, the Securities Industry Law and the GSE Listing Regulations requires all companies to provide shareholders with audited financial statements prepared in accordance with the Ghana National Accounting Standards issued by the Institute of Chartered Accountants (Ghana) at close of their financial year to its shareholders. 2.5.2 LISTING REQUIREMENTS AND GOVERNANCE GUIDANCE BY CODE OF BEST PRACTICES In December 2003, the Ghana Securities and Exchange Commission (SEC) issued corporate governance principles for listed companies entitledCode of Best Practices on Corporate Governance. This code is based on the OECD Principles of Corporate Governance (SEC 2003). Consistent with the United Kingdom, the code is not mandatory. While these provisions are not binding, the SEC encourages compliance with the Code and requires listed companies to include a statement in their annual report disclosing the extent of compliance with these guidelines. The Code set out principles for the equitable treatment of all shareholders, disclosure and transparency and responsibility of the board of directors. As require by best practice. There should be formal and transparent procedures for appointments to the board. Also there should be separation between the roles of CEO and Board Chairman responsibilities unless there are specific reasons militating against such separation. In the case where two offices are combined the Code required companies to explain to shareholders and the board must enact procedures that ensure the independence of the board as a whole and their respective responsibilities should be defined. There should be a balance of executive and nonexecutive directors with the complement of independent non-executive directors being at least a third of the total membership of the board and in any event, not less than two. 2.6 ANALYSIS OF CORPORATE GOVERNANCE DISCLOSURES IN GHANA IN COMPARISON WITH THE UNITED KINGDOM The provisions of the code are set in Table 1. Further, so that the provisions applying in Ghana may be evaluated in the light of well established Code of Corporate Governance, the provisions of the UKs Combine Code of Governance (Financial Reporting Council, 2008) are also presented. B.2 ProceduresThere should be a formal and transparent procedure for developing policy on executive remuneration. Members of the committee should exclude themselves from deliberations concerning their own remuneration.There should be a formal and transparent procedure for developing policy on executive remuneration and for fixing the remuneration packages of individual directors. No director should be involved in deciding his or her own remunerationC.2 Internal ControlThe board is responsible for ensuring that appropriate systems of internal control are in place for monitoring risk, adherence to financial governance measures and compliance with the law.The board should maintain a sound system of internal control to safeguard shareholders investment and the companys assets GHANA UK A. Directors A.1 The Board Every company should be headed by an effective board, which is collectively responsible for the success of the company A.2 Chairman and Chief Executive There should ideally be a separation between the role of Board Chairman and CEO unless there are specific reasons which militate against such separation. There should be a separation between the roles of CEO and Board Chairman A.3 Board Balance and Independence The board should include a balance of executive and non-executive directors with the complement of independent non-executive directors being at least one third of the total membership of the board and in any event not less than two. The board should include a balance of executive and non-executive directors (and in particular independent non-executive directors) such that no individual or small group of individuals can dominate the boards decision taking A.4 Appointments of Board Appointments to the board should be formal and transparent selection process should be based on merit. There is no nomination committee There should be a formal, rigorous and transparent procedure for the appointment of new directors to the board. There should be a nomination committee which should lead the process for board appointments and make recommendations to the board A.5 Information and Personal Development The board should have unrestricted access to all company information, records and documents. All directors enjoy the right to retain outside professional experts for counsel The board should be supplied in a timely manner with information in a form and of a quality appropriate to enable it to discharge its duties. All directors should receive induction on joining the board and should regularly update and refresh their skills and knowledge A.6 Performance Evaluation The board should annual review their own performance and that of the various committees The board should undertake a formal and rigorous annual evaluation of its own performance and that of its committees and individual directors. A.7 Re- Election All directors should submit themselves for re-election at regular intervals and at least once in every three years of its committees and individual directors. A.7 Re- Election All directors should submit themselves for re-election at regular intervals and at least once in every three years All directors should be submitted for re-election at regular intervals, subject to continued satisfactory performance B. Directors Remuneration B.1 Directors Remuneration The levels of remuneration in corporate bodies should be competitive, should focus on retaining management and be linked to corporate and individual performance. Every corporate body should establish a remuneration committee. The remuneration committee should comprise of a majority of non-executive directors. Does not give number of directors Levels of remuneration should be sufficient to attract, retain and motivate directors of the quality required to run the company successfully, but a company should avoid paying more than is necessary for this purpose. A significant proportion of executive directors remuneration should be structured so as to link rewards to corporate and individual performance. The board should establish a remuneration committee of at least three independent non executive directors. C. Accountability and Audit C.1 Financial Reporting The board is responsible for ensuring that a balanced and understandable assessment is given of the financial and operating results of the corporate body in the financial statements. The board should present a balanced and understandable assessment of the companys position and prospects C.3 Audit Committee and Auditors The board should establish an audit committee. The audit committee should comprise at least three directors, the majority of whom should be non-executive The board should establish an audit committee of at least three independent non-executive directors D. Relationship with shareholders D.1 Dialogue with institutional shareholders There should be a dialogue with shareholders based on the mutual understanding of objectives. The board as a whole has res

Adulthood: Meaning of Life and Adult Essay

?Like most people, I had the urge to grow up quickly. Despite the constant â€Å"they grow up so fast† from relatives, it was not fast enough for me. I used to say, â€Å"I can’t wait until I grow up,† usually when I was frustrated with my mom’s strict rules. I fantasized about living a posh life, walking under the warm sun wearing designer shades with my athletic boyfriend before stopping at a restaurant and drinking expensive wines without my mom nagging me. My fantasy would abruptly end when my mom shattered my thoughts by reminding me that it was getting late and I had not yet started my homework. Sigh. Through my own experiences—wearing excessive makeup to make myself appear older and dating older guys—and enlightenment, my views of being an adult have changed. Adulthood is something that will occur whether we are ready or not. College is a big leap that forces people into that transition from childhood to the beginning of adult life, especially if you are going to be living on campus. In college, I will have to cook and clean and care for myself. I will no longer have my mom telling me to avoid certain people, not to procrastinate and to make the right decisions. However, I will be able to keep the advice my mom has instilled in me so far, even when we are apart, although it may be hard to do so with the partying and alcohol and stress of college. Legally, being an adult could mean being 18, yet there is no way that minute that distinguishes someone from being 17 on one day and 18 the next can determine their adulthood. Being an adult comes gradually as people take responsibilities for their actions, take care of priorities and look out for themselves with limited support of others. Adulthood is not determined by age or ability to bear children or being physically developed. I know people older than 18 who have not yet obtained these traits and I’ve seen many teen moms dependent on their parents to support the baby. I will be an adult when I am able to make the right decisions determined by my morals that I have acquired over my years, when I understand the repercussions of my actions, when I am self-sufficient or accept limited help from parents or friends, and when I care not only for myself but others. The closer I get the more frightened I become. Now I’m in no rush to become an adult. I will take advantage of my mom’s guidance and housing and rules for as long as I can. I will enjoy the moment I am in and embrace my life when I am an adult. What does make you a grown-up? Is it moving out of the house? Hitting a certain age? Having a relationship? Getting a job? How is it that we can do those things, that we consider to be â€Å"adult†, but we still feel like kids? Or that we feel like grown-ups, we’re certainly old enough, but we haven’t seemed to have accomplished any of those things â€Å"grown-ups† have done? For me being an adult is a compilation of various features and components and is more or less a personal achievement. There is no exact pattern of becoming an adult as every single person has their own way of improvement. But you always have to make that first step that draws the beginning of your self-improving. There are a number of abilities I believe you have to acomplish in order to even begin to get closer to being an adult. The ability of making reasonable decisions for yourself and people around you, being able to take responsibility for your actions, able to make the most of what you have and try to improve yourself in any possible way. Becoming an adult is a journey everyone should make at a certain moment in order to become the most they can be, to grow as an individual – mentaly and spiritually. Many people find it rather difficult and they†¦ [continues] There is no clear determinant for determining when a person becomes an adult, Some say it’s when you turn eighteen others say it’s when you get your drivers license. One thing is for sure though to become an adult you must be mature and ready to take on the world. Being an adult means achieving a separate identity, being able to support your self and/or your family financially, and being able to provide yourself with a house or a place to call home. Adulthood consists of many different aspects, and is not an easy part of life. To become an adult you must achieve a separate identity. Erik Erickson a Austrian psychologist defined identity as â€Å"a sense of self part from one’s family. † This means to be an adult you must become independent so that you will be provided the opportunity to learn and take responsibility for your own lives. Young adults need to know who they are in order to be self-dependent, they also need to know their strengths and weaknesses, and the values they consider to be important to them. People never seem to quite understand the meaning of being an â€Å"adult†. I myself am not very sure of the full meaning of it. It has always seemed to me that age is irrelevant. You can be 12 and understand things better than a 30-year-old or you can be 40, have two PhD’s and still wonder if pigeons are migratory birds. Many people my age think that getting out of their parents’ house is an act of maturity but how does changing your situation prove that you are an â€Å"adult†? If they run away from home it is more likely to lose themselves trying to cope alone and underprepared with the difficulties in life. To become an adult you must achieve a separate identity. Still everyone perceives the world and every thought in it through their own consciousness. Adulthood: Meaning of Life and Adult Essay ?Like most people, I had the urge to grow up quickly. Despite the constant â€Å"they grow up so fast† from relatives, it was not fast enough for me. I used to say, â€Å"I can’t wait until I grow up,† usually when I was frustrated with my mom’s strict rules. I fantasized about living a posh life, walking under the warm sun wearing designer shades with my athletic boyfriend before stopping at a restaurant and drinking expensive wines without my mom nagging me. My fantasy would abruptly end when my mom shattered my thoughts by reminding me that it was getting late and I had not yet started my homework. Sigh. Through my own experiences—wearing excessive makeup to make myself appear older and dating older guys—and enlightenment, my views of being an adult have changed. Adulthood is something that will occur whether we are ready or not. College is a big leap that forces people into that transition from childhood to the beginning of adult life, especially if you are going to be living on campus. In college, I will have to cook and clean and care for myself. I will no longer have my mom telling me to avoid certain people, not to procrastinate and to make the right decisions. However, I will be able to keep the advice my mom has instilled in me so far, even when we are apart, although it may be hard to do so with the partying and alcohol and stress of college. Legally, being an adult could mean being 18, yet there is no way that minute that distinguishes someone from being 17 on one day and 18 the next can determine their adulthood. Being an adult comes gradually as people take responsibilities for their actions, take care of priorities and look out for themselves with limited support of others. Adulthood is not determined by age or ability to bear children or being physically developed. I know people older than 18 who have not yet obtained these traits and I’ve seen many teen moms dependent on their parents to support the baby. I will be an adult when I am able to make the right decisions determined by my morals that I have acquired over my years, when I understand the repercussions of my actions, when I am self-sufficient or accept limited help from parents or friends, and when I care not only for myself but others. The closer I get the more frightened I become. Now I’m in no rush to become an adult. I will take advantage of my mom’s guidance and housing and rules for as long as I can. I will enjoy the moment I am in and embrace my life when I am an adult. What does make you a grown-up? Is it moving out of the house? Hitting a certain age? Having a relationship? Getting a job? How is it that we can do those things, that we consider to be â€Å"adult†, but we still feel like kids? Or that we feel like grown-ups, we’re certainly old enough, but we haven’t seemed to have accomplished any of those things â€Å"grown-ups† have done? For me being an adult is a compilation of various features and components and is more or less a personal achievement. There is no exact pattern of becoming an adult as every single person has their own way of improvement. But you always have to make that first step that draws the beginning of your self-improving. There are a number of abilities I believe you have to acomplish in order to even begin to get closer to being an adult. The ability of making reasonable decisions for yourself and people around you, being able to take responsibility for your actions, able to make the most of what you have and try to improve yourself in any possible way. Becoming an adult is a journey everyone should make at a certain moment in order to become the most they can be, to grow as an individual – mentaly and spiritually. Many people find it rather difficult and they†¦ [continues] There is no clear determinant for determining when a person becomes an adult, Some say it’s when you turn eighteen others say it’s when you get your drivers license. One thing is for sure though to become an adult you must be mature and ready to take on the world. Being an adult means achieving a separate identity, being able to support your self and/or your family financially, and being able to provide yourself with a house or a place to call home. Adulthood consists of many different aspects, and is not an easy part of life. To become an adult you must achieve a separate identity. Erik Erickson a Austrian psychologist defined identity as â€Å"a sense of self part from one’s family. † This means to be an adult you must become independent so that you will be provided the opportunity to learn and take responsibility for your own lives. Young adults need to know who they are in order to be self-dependent, they also need to know their strengths and weaknesses, and the values they consider to be important to them. People never seem to quite understand the meaning of being an â€Å"adult†. I myself am not very sure of the full meaning of it. It has always seemed to me that age is irrelevant. You can be 12 and understand things better than a 30-year-old or you can be 40, have two PhD’s and still wonder if pigeons are migratory birds. Many people my age think that getting out of their parents’ house is an act of maturity but how does changing your situation prove that you are an â€Å"adult†? If they run away from home it is more likely to lose themselves trying to cope alone and underprepared with the difficulties in life. To become an adult you must achieve a separate identity. Still everyone perceives the world and every thought in it through their own consciousness.

Demography and Bioethics

Demography is the statistical study of human populations. It can be a very general science that can be applied to any kind of dynamic human population, that is, one that changes over time or space. Populations can change through three processes: fertility, mortality, and migration. Fertility involves the number of children that women have and is to be contrasted with fecundity Bioethics is the study of moral issues in fields of medical treatment and research, brought about by advances in biology and medicine. Bioethicists are concerned with the ethical questions that arise in the relationships among life sciences, biotechnology, medicine, politics, law, and philosophy. Overpopulation is too many people in one space, is a condition where an organism's numbers exceed the carrying capacity of its habitat. Once we recognize the fact that overpopulation is a problem and that increasing standards of living around the world will add to our resource-use and pollution-management challenges, it's tempting to start thinking that disease, poverty, and premature death are unfortunate but necessary. We must resist any such temptation and work toward better solutions. We should: * continue to strive to reduce suffering by combating disease and poverty around the world; * continue to improve resource efficiency and pollution control so that standards of living can rise without negative impact; and * Keep human population to numbers that are sustainable. On the population front, that means: * making sure people around the world have access to family planning services; * empowering women in developing countries economically, socially, and legally in a manner that results in them having an equal say (with their husbands) in reproductive decisions; * modifying school curricula to include information on population levels and implications for the future; * Reforming tax laws in a way that encourages couples to have no more than two children. (They would still be able to have as many kids as they want, but the tax code would no longer subsidize more than two.) People are a good thing, but population growth without limit is not. The US and all developed countries should reinvigorate their international efforts to slow population growth. The future of the world depends on it!

The Death Of A Beautiful Woman By Edgar Allan Poe Essay

Young, beautiful, and doomed; In several, if not all, works of Edgar Allan Poe, there is a not so subtle theme that is found. One of the death and beauty. How is the death of a young woman romanticized within selected works of Edgar Allan Poe? In such works as â€Å"Lenore†, â€Å"Ulalume†, popular â€Å"Annabel Lee†, â€Å"The Raven†, and short story â€Å"The Oval Painter† ,the â€Å"death of a beautiful woman† theme is prevalent and strongly noted within context, word choice, and imagery. In the eyes of Edgar Allan poe, death, especially that of a woman, to be lamented and mourned by a â€Å"bereaved lover†, is the most valued tool to have and utilize when writing. In his own life, Poe was able to relate to the subject matter, as many of his heroins are believed to be based upon his wife Virginia, who had died at a young age. Unraveling the methods to how Poe romanticized death of young women in his literature might give insight to not only Poe’s life, but humanity in general.. For context, Poe is known to set up several instances to which a death of a beautiful woman is either inevitably played out, or said death is being lamented upon. Often times it is the narrator, unnamed, written to mourn, or speak on the behalf, of a dead woman, to which had significant value to them. Either a lover, signifiant other, what have you, the mourner has romantic ties to the deceased, thus creating the relationship between the living and the dead. With â€Å"Lenore†, the poem has two separate speakers, and is setShow MoreRelatedEssay on Edgar Allan Poe: Youth, Beauty, and Death697 Words   |  3 Pagesrelationship with Edgar Allan Poe and the woman in his life – his mother, adoptive mother, and wife, Virginia Clemm – were disastrous (DiLorenzo). Yet, they provided the inspiration for some of the best gothic pieces to date. Poe often combines the romantic, long lasting love in fairy tales and the hard truth of real life. 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John Allan raised Edgar Allan Poe toRead MoreSimilarities Between Edgar Allen Poes Life and His Literary Works1357 Words   |  6 PagesSimilarities Between Edgar Allen Poes Life and His Literary Works In Edgar Allan Poes lifetime and today, critics think that there are striking similarities between what Poe lived and what he wrote. His melancholy, often-depressing stories are thought to reflect his feelings. There is truth to this, although his entire life was not miserable. In fact, in some of his poems, the good characters are modeled after him. Edgar Allan Poes writing was affected by many thingsRead MoreAnalysis Of Annabel Lee878 Words   |  4 Pageswritten by Edgar Allan Poe in May of 1849. The poem speaks of a woman named Annabel Lee who gets sick, and passes away at a young age. The speaker of the poem talks about how he loves Annabel Lee even now after she has died. Annabel Lee is also from a rich family who does not like the speaker. The poem seems to take place in a town close to an unnamed sea. Throughout the years there have been speculations on who Poe is writing about in this poem. Some think it is all made up and others believe Poe wroteRead MoreThe Autobiogr aphical Elements in the Works of Edgar Allan Poe1663 Words   |  7 PagesThe Autobiographical Elements in the Works of Edgar Allan Poe There is no exquisite beauty without some strangeness in the proportions (Biography on Poe 8). Edgar Alan Poe endured a very difficult life and this is evident in his literary style. He was once titled the master of the macabre. One of the aspects in his life with which he struggled was social isolation. He used this as a topic in a number of poems and short stories. Poes life was also filled with periods of fear and irrationalityRead MoreThe Romantic Period and Edgar Allan Poe Essay529 Words   |  3 Pagesromance in their writings to enhance the human experience. 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