Healthy Work Environment

A Healthy Work Environment: Essential in Providing Quality Health Care Kimberly Lett DeVry University ENGL135: Advanced Composition Fall term 2010 A Healthy Work Environment: Essential in Providing Quality Health Care The delivery of healthcare has evolved and changed over the years and with the advances in science and technology, the ability to provide safe, quality care to all patients has been impacted by the changes. With the rising healthcare costs and decrease in reimbursement for care provided, organizations must look for ways of cost containment to maintain viability for the future. Fabre (2005) noted that administrators are struggling to maintain financial stability and retain competent nurses during these difficult financial times. Organizations are being evaluated and reimbursed based on their patient care outcomes; as such the nurse’s role is critical in helping to identify potential safety risks to patients and the prevention of medical errors. As hospitals have responded to financial pressure from Medicare, managed care , and other private payers, registered nurses have become increasingly dissatisfied with the working conditions in hospitals† (Fabre, 2005, p. 20). One of the many challenges in healthcare today, is the need for organizations to recognize and facilitate the improvement of the work environment. The need for competent, qualified nurses in any organization is i mperative for providing safe, quality care to the clients. For this reason the critical role that nurses have in providing patient safety should not be underestimated. The Institute of Medicine (2004) reported â€Å" research is now beginning to document what physicians, patients, other healthcare providers, and nurses themselves have long known: how well we are cared for by nurses affects our health, and sometimes can be a matter of life or death† (p. 2). The importance of a healthy work environment has been recognized as a key component in maximizing organizational performance, contributing to a decrease in the nursing shortage within an organization and is vital in providing quality care to the clients they serve. The growing concern for the nursing shortage continues to be a major issue affecting the profession and attention is being given to the stressful nature of the work environment. Several national surveys were completed in 2002 and 2004, identifying reasons for the ongoing nursing shortage, one of the major concerns centered on the work environment (Florida Center of Nursing, 2006). Organizations are looking at ways of restructuring the work environment, enabling staff nurses the opportunity to participate in decisions that impact their ability to practice. McDonald, Tullai-McGuinness, Madigan, and Shively (2010) remarked that workplaces that have a supportive work environment have noted success in recruitment and retention of their work force, citing an increase in job satisfaction and improved patient outcomes. With nurses making up the largest percentage of professionals working in a hospital setting, organizations now recognize the importance of the nurses’ role and measures to improve the workplace are being developed. Lowe (2002) noted â€Å" diagnosing the extent of work environment problems in healthcare is the first step in designing strategies to improve the quality of healthcare workplaces† (p. 49). Hospitals looking to improve on the work environment must first have an understanding of the nurses’ perception of their workplace environment. Kramer and Schmalenberg (2008) noted â€Å"the perspective of clinical nurses at the front line as to what constitutes a healthy work environment is essential if interventions to improve practice environments in hospitals are to be implemented† (p. 57). Once an organization is able to identify distinctive characteristics that have an impact on staff and their environment, they are then able to proceed in developing strategies to improve the work culture. All members of the healthcare team, including staff, management, and administrators, must be committed to the development of a healthy work environment as well as sustaining the culture through modeled behavior. Practical techniques to assist in the development of staff friendly cultures are clearly identified, with long term strategies implemented rather than short term fixes, for all members of the organization. To help facilitate and guide organizations, professional groups have designed several programs available for their use in fostering a healthy work environment (Florida Center of Nursing, 2006). The American Nurses Credentialing Center (ACNN) sponsors the Magnet Recognition Program, which focuses on the development of nursing practices and evaluates the environment where nursing is practiced. This program is well recognized by organizations throughout the country, as the Magnet Journey and is considered to be one of the highest achievements that organizations can obtain (Broom, & Tilbury, 2007). Organizations that strive to achieve the Magnet designation, acknowledge the link between a healthy work environment and the development of an organization of nursing excellence. Hospitals utilizing the Magnet concept demonstrate the following characteristics; (a) authentic leadership, (b) skilled communication, (c) effective decision making, (d) quality patient care processes, (e) collaboration and teamwork among all healthcare workers, (f) professional growth and accountability, (g) clinically competent staff and (h) adequate staffing levels (Shirey, 2006). All the above components are essential and linked to the effectiveness of a quality work culture. An online survey of clinical nurses, conducted by the AACN, were asked to identify factors that had an impact on their satisfaction with nursing as well as potential reasons that might cause them to leave the profession ( Ulrich et al. , 2006). Leadership style was identified as a key component affecting nurses’ satisfaction with their job. Nursing leadership is a crucial element to the work environment of nurses, as it is the leaders who can bring about positive changes to the environment (Florida Center of Nursing, 2006). The importance of effective leadership from all levels of management in any organization is essential in developing and promoting collaboration with their employees. A manager’s ability to foster leadership growth, and recognize the importance and expertise of the nursing staff will have a major advantage in retention of competent nurses in their units. In essence, leaders who can motivate and provide opportunities for their staff, and demonstrate a high level of role model behavior, have higher levels of staff participation and commitment to the organization. Authentic leadership is characterized as one that establishes relationships which are based on trust, respect, and can be considered genuine and believable (Shirey, 2006). Leaders that demonstrate excellent management styles are participatory, coaching and mentoring, they encourage and value staff members and support staff involvement in decision making that has an impact on their work environment (Tomey, 2008). The importance of effective leadership, with staff and management working together, is noted by their ability to create a shared vision for the organization through collaboration and continuous improvement of the work environment. Shirey (2006) noted â€Å"authentic leadership was described as the glue needed to hold together a healthy work environment† (p. 256). Another influential factor in the workplace is skilled communication among all levels of the healthcare team. Key components when utilizing one’s communication skills include verbal and nonverbal interactions and enhanced listening skills, all are vital in ensuring effective communication. Because communication happens continuously in the workplace between employees, managers and customers, it plays a vital role in the development of healthy relationships. Fabre (2005) noted that nursing staff expect sincerity, trust and good communication from all levels of leadership within the organization. Communicating openly and honestly allows for individuals to deal with one another in a respectful manner, build trust and have an appreciation for each other. A healthy relationship among co-workers enhances the communication process, allowing collaboration and teamwork, which in turn leads to a decrease in medical errors and fosters a safe environment for patient care. The Joint Commission on Accreditation of Healthcare Organizations (JCAHO) remarked that the 80% of medication errors and 70% of sentinel events that occurred in delivery of patient care were directly related to ineffective communication among the care providers (Florida Center of Nursing, 2006). Interactions among nurses, physicians, patients and managers, all have a direct impact on the quality of care delivered. In order to provide optimal patient care, it becomes crucial for all members of the healthcare team to communicate effectively with one another. Interpersonal relationships and collaborative teamwork among nurses, physicians and other members of the healthcare team are crucial to the delivery of quality care to the patients (Parsons, & Cornett, 2005). Another important aspect of a healthy work environment is one where nurses are supported and feel empowered to participate in decision making. Ulrich et al. (2006) reported the Institute of Medicine advocates for frontline staff to be involved and entrusted in the decision making and delivery of the patient care provided. When nurses are given the opportunity to participate in clinical and organizational decisions and receive support for their efforts, it fosters personal accountability and autonomy for all staff involved. Empowerment of the nursing staff establishes the groundwork for a positive workplace with collaboration and meaningful communication, enabling professional development and growth within the organization (Parsons, & Cornett, 2005). Organizations that promote staff involvement in the development of policies and procedures, fosters support for the nurses’ ability to use their critical thinking skills in determining what is the best plan of care for their patients. Nurses need to feel safe and secure in their work environment to be effective in utilizing their critical thinking skills. Kouzes (as cited by Fabre, 2005) remarked â€Å"the key to unleashing the organization’s potential to excel is putting that power in the hands of the people who perform the work (p. 7). When staff members are engaged and feel valued as member of the team, a true sense of autonomy is present in their daily care of patients. Fabre (2005) remarked it is extremely important for nurses to be autonomous, allowing them the ability to make decisions about direct patient care in their daily practice. One such method for getting staff members involved is through the use of shared governance committees within their units. Direct care nurses participating on these councils, are involved with decision making regarding positive patient care models as well as nursing satisfaction and retention (Florida Center of Nursing, 2006). Nurses working in positive work environments demonstrate mutual respect for one another, show consistent professional collaboration among all team members and function as high performance team members in their organizations. Vollers, Hill, Roberts, Dambaugh, and Brenner (2009) noted â€Å"nurses affect patients’ outcomes by their direct actions and their influence over the actions of other† (p. 24). It becomes easier for employees to recognize and accept the need for change, problem solve and decrease stress in their workplace. Another important aspect relating to nursing satisfaction is the importance of professional development. Organizations that are recognized for their high standard of patient care acknowledge the importance of their nursing staff and provide opportunities for personal and professional growth. Successful organizations offer various learning avenues for their employees. Emphasis is placed on orientation for new staff members, in-service education, continuing education as well as formal education and career development (Tomey, 2008). Nurses recognize that continuing education and competency go hand and hand and is imperative for professional development as well as patient safety. Individuals, who are given the opportunity to grow and develop their skills and abilities within an organization, will be happier and more productive at work. Another avenue of development for nursing is certification in their specialty. A certified nurse provides a level of expertise at the bedside when caring for his/her patients. Ulrich et al. (2006) noted the correlation between certified nurses and improved patient care; nurses were able to quickly identify the problem and intervene appropriately to the issue at hand. Nurses who embrace the idea of lifelong learning are able to adjust to the ever changing needs in healthcare and are much more satisfied in their job roles. Personal and professional growth is valued in organizations, where managers are committed to providing time and resources for staff learning and educational opportunities (Institute of Medicine, 2004). A shift in management thinking, from controlling to guiding staff, becomes an important step for staff development which in turn improves quality of nursing care. A common concern that nurses have with their current work environment is one of inadequate staffing levels. Hospitals that employ the concepts of magnet empower their nurses to make decisions about appropriate staffing levels. Management and staff nurses work together to build safe staffing strategies to meet the needs of the individual units. This collaboration between staff and management, builds trust, empowers the nursing staff and enables nurses to feel they have personal accountability for the success of their organization (Fabre, 2005). Organizations have struggled with trying to determine the number of nurses needed to provide safe, quality patient care and do so in a cost effective manner. The Institute of Medicine (2004) remarked that experts have recognized that healthcare organizations need to be aware, that overemphasis on efficiency and productivity may have a negative impact on patient safety. With the added stress of providing care for sicker patients with fewer nurses at the bedside, less time is available for nurses to meet all the physical, mental and psychosocial needs of the patients. Morgan and Lynn (2009) remarked â€Å"being pressed for time and energy, nurses describe their work in terms of survival; the luxuries of meaningful care interactions with patients are forgone† (p. 07). Often nurses feel they have time to only perform the minimum amount of basic care; and patient education, basic comforting and advocating for the patient is omitted. The lack of resources in staffing as well as a poor working environment is extremely dissatisfying to the nursing staff and impacts patient outcomes. â€Å"Research indicates that nurse staffing has a defin ite and measurable impact on patient outcomes, medical errors, length of stay, nurse turnover, and organizational outcomes† (Florida Center of Nursing, 2006, p. 5). There is no single action that guarantees a foolproof solution to patient safety during one’s hospitalization, but consideration of staffing levels has played a critical role in providing that safe care. Buchan and Aiken (2008) noted an association between higher nurse staffing ratios and a decrease in medical complications and patient mortality. Staff nurses recognize high risk situations and patient safety concerns, when understaffed they are often times unable to prevent these catastrophic incidents. Safety is a patient’s right and they deserve the nurse’s best efforts. Fabre (2005) noted that the success of nurses as well the healthcare organization is dependent on a positive healthy work environment. Patient safety needs to be the most important goal for any organization. Culture does matters and a healthy work environment makes the difference in an organization’s performance. The importance of promoting health, through the use of wellness programs, as well as prevention of illness for employees in an organization should not be overlooked. Staff should be supported and encouraged to participate in their own health management. Burton (2008) remarked â€Å"it is intuitively obvious that unhealthy, stressed employees will cost a company something in terms of absenteeism and decreased productivity† (p. 3). A positive work environment fosters healthy lifestyles, behaviors and enables individuals to develop coping skills to deal with stress on a daily basis. The financial benefits versus the cost of creating a healthy work environment can be cost neutral. Many of the magnet concepts, if developed in the workplace, are done with no direct costs to the hospitals. Changes in leadership styles, supportive and respectful behavior towards staff and empowering nurses in the decision making does not cost the organization money (Burton, 2008). All these factors will have a significant impact on the work environment; improving the physical and mental wellbeing of staff members. Patients trust and recommend hospitals because of the nursing care they receive. Fabre (2005) noted an important reminder to hospitals; patients tell their family, friends and neighbors about the care, good or bad, they received while a patient in their organization. Excellent patient care coupled with patient satisfaction is what attracts people to an organization. Healthcare organizations that demonstrate and promote healthy work environments will become the employer of choice in their communities. Burton (2008) noted that administrators of an organization cannot argue the fact that their reputation is extremely important in the community in relation to the success of their facility. Patients do notice the difference and when hospitals are able to recruit and retain the best nurses in the community; this nursing excellence has the ability to drive the success of the organization. Whether an organization chooses to seek Magnet designation or not, the concepts can still be utilized in any organization towards the development of a healthy work environment. It is important that organizations recognize the need for development of strategies that foster a healthy work environment, where staff are valued and acknowledged for their contributions and have a desire to work in their facilities. The association between a healthy work environment and the health and wellbeing of the nursing staff correlates to the impact on the quality of care provided to the patients they serve. It is evident that the continuity of patient care, recruitment and retention of competent nursing staff and organizational viability are all greatly impacted by the nurses’ work environment. Maintaining a healthy workplace remains a challenge in healthcare and must be seen as an ongoing process. Healthcare organizations that are able to develop and sustain quality workplaces will be able to meet the demands of healthcare in the future by retaining competent nursing staff and meeting the health needs of their communities. . References Broom, C. , & Tilbury, M. S. (2007). Magnet Status: A journey, not a destination. Journal of Nursing Care Quality, 22(2), 113-118 Buchan, J. , & Aiken, L. (2008). Solving nursing shortages: a common priority. Journal of Clinical Nursing, 17, 3262-3268. Burton, J. (2008). The business case for a healthy workplace. Retrieved January 24, 2011 from: http://www. iapa. ca/pdf/fd_business_case_healthy_workplace. pdf Fabre, J. (2005). Smart nursing: How to create a positive work environment that empowers and retains nurses. New York, New York: Springer Publishing Company, Inc. Florida Center of Nursing. (2006). The value of a healthy work environment. 1-20. Retrieved January 28, 2011 from http://www. flcenterfornursing. org/files/healthworkenv. pdf Institute of Medicine of the Nation Academies. (2004). Keeping patients safe: Transforming the work environment. Washington, D. C. : The National Academies Press. Kramer, M. , & Schmalenberg, C. (2008). Confirmation of a healthy work environment. Critical Care Nurse, 28(2), 56-64. Lowe, G. S. (2002). High-Quality Healthcare Workplaces: A vision and action plan. Hospital Quarterly Summer, 49-56. McDonald, S. F. , Tullai-McGuinness, S. , Madigan, E. A. , & Shively, M. (2010). Relationships between staff nurse involvement in organizational structures and perception of empowerment. Critical Care Nursing Quarterly, 33(2), 148-162. Morgan, J. C. , & Lynn, M. R. (2007). Satisfaction in nursing in the context of shortage. Journal of Nursing Management, 17, 401-410. References Parsons, M. L. , & Cornett, P. A. (2005). A healthy emergency department workplace; the staff describe it. Topics in Emergency Medicine, 27(3), 198-205. Shirey, M. R. (2006). Authentic leaders creating healthy work environments for nursing practice. American Journal of Critical Care, 15(3), 256-267. Tomey, A. M. (2009). Nursing leadership and management effects work environments. Journal of Nursing Management, 17, 15-25. Ulrich, B. T. , Lavandero, R. , Hart, K. A. , Woods, D. , Leggett, J. , & Taylor, D. (2006). Critical care nurses’ work environments: a baseline status report. Critical Care Nurse, 26(5), 46-57. Vollers, D. , Hill, E. , Roberts, C. , Dambaugh, L. , & Brenner, Z. R. (2009). AACN’s healthy work environment standards and empowering nurse advancement system. Critical Care Nurse, 26(6), 20-27.

Youth Unemployment and Attitude towards Employment: Comparative Study between Migrants and Non-Migrants

Introduction and Background to the Research Area The United Kingdom’s youth unemployment refers to the rate of unemployment among those individuals who are aged between 18 and 25. These figures are often used as part of political discussions to measure the general position of the economy, however it is contended in this research paper that there is a lack of understanding in terms of the factors that lead to youth unemployment in the first place. By targeting the background reasons, greater improvements can be achieved. The latest statistics or the rate of unemployment among youths in London shows that there are several individuals under 25 years of age who are not employed, which currently stands at 20% (Glaser and Rice, 2008). In this research paper it is suggested that there are substantial difference between migrants and non migrants within an area and that this could in fact offer a strong explanation as to why youth unemployment is so prevalent in modern society. Migration refers to the movement of people from one place to another specifically in search of some economic or social benefit. Migrants refer to the people who move from one place to another in search of better opportunities, while non-migrants are the local people. Politically there have been several heated debates on the topic of employment among migrant youths and non-migrant youths, which has necessitated this study to establish the attitude of both sets of groups towards employment. For example in Hackney, London, the number of employed migrant youths is higher, compared to that of non-migrants. However, the percentage of the migrant youths who are employed is higher than that of non-migrants. This suggests that non-migrants have a higher positive attitude towards employment than non-migrants The high rate of unemployment among young people in the country and London, in particular, has forced some media personalities and politicians to term it the â€Å"lost generation† (Hackney, 2013) This paper aims to look at the attitude of youths towards employment by comparing the migrants and non-migrants in Hackney, London. It is believed that the attitudes of these young individuals might be the major reason why there are high levels of unemployment among young people in this region and more generally elsewhere. Aims & Objectives of the Research The rate of unemployment among the youth population has been a problem that has raised several debates among politicians and media commentators. However, it has been argued that the attitudes of the youth in Hackney, London, have been the major reason behind the increasing rate. The main objective of this paper is to examine the reasoning or the suggestion that it is the attitudes of these young people towards employment that makes them miss the opportunities to land some. The research aims to achieve its overall objective by seeking the views of the youths in Hackney, London, towards employment. Purpose of the Research The outcome of the research will be based on the findings from the data collected through interviews, which will later be analysed. The outcome will depend on the method of data collection, which will involve interviews conducted with the youth in the area, in order to test the hypothesis. It is anticipated that the results of this study will help the community in understanding what its young people want, in terms of employment, in order to support them in their growth and career development. In addition, the result will also offer guidance to employers when allocating the available opportunities to either migrants or non-migrants. Importance of the Research This research is important in the field of both academic studies and career development, as its results will enable the students, their parents and teachers to understand how best to equip these youngsters by focusing the latter’s attention on their future employment opportunities. It will also help potential employers in selecting the right people for various positions in their companies or organisations. Research Approach It is suggested that the best method for collecting data in this qualitative study is through the use of interviews. The aim of the interview will be to have the respondents reflect on their feelings towards employment and past experiences, while also attempting to communicate freely with the interviewers in such a manner that both interviewer and interviewee come to a mutual agreement concerning the experiences’ meanings. The format of the interview could involve informal chats or discussions between the researcher and the respondents regarding their responses (Salter, 2010). If the respondents want to give further information or expand upon anything they have said, the interviewer will then ask additional questions and encourage the respondents to give further information or explanations. The interviewer will have to clarify that it will be an open process and that the interviewee is free to question or ask for more detailed explanations, talk in a manner with which they are comfortable, or even pause, if they wish to do so. The responses should not be evaluated as being right or wrong by the researcher. The researcher should make it clear to the respondents that they are free to make any comments or give any information that they wish. The focus of the interview will be on the participants and attempting to ascertain their attitudes, values, opinions, experiences and beliefs. Methodology This research will take the form of structured interviews, which will be used as the method of data collection. The standardised interview or structured interview is typically used in quantitative research. The sample of the study will include 300 migrant youths into the country and 300 non-migrant youths. The migrant and non-migrant youths will be interviewed in order to establish their attitudes towards employment, in an attempt to confirm or disapprove the hypothesis that non-migrants have a negative attitude towards employment. The reason for interviewing the two sets of individuals is to find out whether the problem is confined to the migrant youth population, or both migrant and non-migrants. The structured interviews will take the form of questionnaires, which will be given to the interviewee by the interviewer who, in this case, is the researcher. The questions that will be used in the study will be literature informed. This means that the results will have been compiled and the questions will have a range of options. The formulation of the questions in the survey will be done by considering the existing literature. In addition, interviews will be used as the survey questions will actually be literature informed. The reliability and validity of the research will be measured by using the semi-structured interviews. Another significance or importance of the use of interviews is that they should help in obtaining additional information that may have been ignored by the current literature review. Ethical Considerations The safety and confidentiality of the respondents will be the major priority of this research. This will be undertaken by considering the benefit/analysis ration, and also through the use of information that is available to conduct the assessment and supervision of the study as it continues. The participants will be handled with the utmost care and they will be assured of the highest levels of confidentiality. Before any participant is involved in the research, their formal consent will be sought, in writing. The researchers will need to take care not to divulge any sensitive information that might have been provided by the respondents for their own safety. If there are any unpredicted findings in the study, as it progresses, the participants will be informed accordingly. The participants will be reassured that, in giving information, they will not be obliged to reveal any information which they chose not to do so. Suggested Existing Literature Several existing texts will be used as part of a detailed literature review to gain a background understanding of the issues facing the region and the general trends associated with unemployment. The following indicative initial bibliography is suggested as a starting point for the research project. Blaikie, N. (2003). Analyzing quantitative data: From description to explanation. London: Sage. Ford, M R 2009, The Lights in the Tunnel: Automation, Accelerating Technology and the Economy of the Future, Acculant Publishing. Glaser, D, and Rice, K 2008, â€Å"Crime, Age and Employment.† American Sociological Review 24, no. 5: 679–686. Greenberg, DF 2009, â€Å"The Dynamics of Oscillatory Punishment Processes.† Journal of Criminal Law and Criminology 68, no. 4: 643–651. Hackney 2013 â€Å"Hackney Facts and Figures Leaflet† Available at: http://www.hackney.gov.uk/Assets/Documents/facts-and-figures.pdf Hochstetler, A, and Shover, N 2010, â€Å"Street Crime, Labor Surplus, and Criminal Punishment,† 1980–1990.† Social Problems 44, no. 3: 358–367. International Labour Office. 2009, Bibliography of unemployment : covering the period 1920-1929, Geneve. Isabel, T 2008, Bibliography of Unemployment and the Unemployed, Burt Franklin Publisher. Moss, P, and Tilly, C 2009, Hiring in Urban Labor Markets: Shifting Labor Demands, Persistent Racial Differences. New York: Plenum. Rifkin, Jeremy 2008, The End of Work: The Decline of the Global Labor Force and the Dawn of the Post-Market Era, New York: Tarcher–G.P. Putnam’s Sons. Rusche, G, and Kirchheimer, O 2007, Punishment and Social Structure. New York: Columbia University Press. Reprint, New York: Russell and Russell. Salter, H. 2010. Interview secrets. London: Collins.

Marketing Strategy for Business ''Express Star'' Essay

Marketing Strategy for Business ''Express Star'' - Essay Example The company is looking for ways to use the brand value of MNA and gain trust held within the market it serves (Andereck, 2005). At present the company is setting up a new business arm completely different from the present business units. It has decided to open up a new recruiting agency by the name Star Employment Service. Other than that there are plans to build new revenue streams, which will either complement the existing media products or will lead to new business opportunities away from the traditional business model (Abratt et al. 2011). The present research paper endeavors to produce a rough sketch of the marketing strategy that Express & Star can follow. The current strategy of Express & Star and its applicability, benefits are discussed in the present business environment. Then a detailed external and internal analysis is produced to reflect the best strategic option available to Express & Star. The choice of the most suitable strategy is explained with justification, and th en followed up with subsequent implementation. It is finished off with the inclusion of the control systems to keep the changes within the desired level. Integration of the marketing problem-solving modes and marketing management support system There are more than 5 different types of marketing management models in the market. Some of the marketing management models have core statistical application and controlling techniques. There are vast differences in the marketing management models like in Marketing Information System, the main idea is to support the marketing management team with critical marketing information processed and filtered by applying statistical techniques. There is another type of model which is called the Marketing Decision Support System (Wierenga and Bruggen, 1997). The marketing decision support system helps to derive different strategic decisions using statistical concepts combined with strategic concepts and ideas. Again there is another different set of too l called the Marketing Management Support System. The marketing management support system helps to achieve a different set of benefits which are completely different than the other marketing management techniques discussed above. The different marketing management techniques have unique set of benefits and applications which distinguished them from each other. Although one thing that must be noted is that all the different kinds of marketing management techniques have more or less the same origin. The origin of the different marketing concepts lies in the marketing problem solving modes, which is short formed as the ORAC framework (Wierenga and Bruggen, 1997). The ORAC framework includes the optimizing option, reasoning option, analogizing option and the creating option. It is important that there is proper correlation between the ORAC framework and the marketing management support system. The following diagram gives an indication of the correlation between the marketing management support system and the ORAC framework Source: (Wierenga and Bruggen, 1997) The diagram indicates the relationship between the MPMS and the MMSS. Optimizing leads to development of the marketing model estimation, reasoning leads to MKIS, MDSS, MNN and MKBS. Analogizing leads to the development of MCBR and MNN. Creating leads to the d

Law Quarterly Review 2005 Pepper v Hart and matters of constitutional Essay

Law Quarterly Review 2005 Pepper v Hart and matters of constitutional principle Aileen Kavanagh - Essay Example That is the eventual channel on concurrence with the plan and aim of legislation. Also this essay seeks to provide a statute where the understanding of the requirements results in vagueness, murkiness or results to an absurd precedence and cannot be accredited to legislative process (Zander, 2004). The task of any court becomes quite difficult in such a situation as it has to give effect to the statute under consideration and therefore Pepper v. Hart can be seen as one attempt of the Court to solve challenges and the difficult tasks of court in various situations on legislation. The Jury has the essential responsibility of decoding statutes. Generally there is ambiguity in an exceedingly meaning of the statute, either as a result of words have many understandings and explanations, differences of opinion over its rationale, or on the event of a brand new unanticipated state of affairs not lined by the law. Literature recognizes three wholly dissimilar aids, or supposedly rules of construction, the accustomed interpret rules: Mischief Rule, Golden Rule or the Literal Rule. According to Literal Rule words are plainly given their regular or factual meaning. The Golden Rule adjusts the Literal rule by aiming to avoid whichever irrationality or uncertainty (Gordon 2002). On the opposite hand mischief regulation recommends a purposive approach and permits the jury to choose to confer with the operating papers so as to explore out the trouble that the ruling was meant to correct. Though, these rules are simply guiding principle since is no outer management on the judges. Judges will various peripheral sources, glossaries, textbooks, previous statutes or perhaps on working papers as supporting materials. The popular precedent of Pepper v Hart upset the regulation that travaux prà ©peratoires cannot employed and put into thought by the adjudicators. This summarized essay offers a short scrutiny of the choice and its

Response on group members posts on black board Essay

Response on group members posts on black board - Essay Example ), whereas you were supposed to tell how Alfredo would eat brussel sprouts in operational terms. Response 2 I totally agree with you. Yes, we are required to show the behaviors when we are told to express them in operational terms. This is the right way of paying attention in operational terms, but the student could have made it easier by tracing the text with his finger while he does the rest. That is right, but it more like a definition of the phrase â€Å"running down the hallway†. Please incorporate some expressions to make it sound more operational! Right, eating the brussel sprouts includes the three activities you have mentioned, but spice that up with the person’s expressions, tell if the taste was appealing etc. Response 3 I appreciate that you have chosen to analyze different tasks. This will broaden our understanding of the target behaviors in operational terms. From the way you have made the boy avoid the task, he is more of retaliating than avoiding the tas k. When the boy is lying on the floor and kicking his legs in the air, he seems to be protesting against something that is being done to him, and may be the parent, teacher or guardian that is asking him to do that will force him to do that.

Health Care Industry Coursework Example | Topics and Well Written Essays - 2750 words

Health Care Industry - Coursework Example This has led to a reputation that is based on the specific types of health care plans and the options available to assist with those who are in need of health care (Humana, 2011). Humana began in the 1960s by providing assistance to those who were living in nursing homes. The beginning in 1961 included two owners, Wendell Cherry and David Jones, deciding to build a nursing home to assist those in need of extra care. Within seven years, the nursing homes had grown to over 40 facilities available for seniors in need of various levels of assistance. By the late 1960s, the need for nursing homes changed, specifically because of the introduction to Medicare and the extra assistance from hospitals. By the 1970s, the focus was to provide extra assistance for living as well as to provide needed resources for those who were in hospitals. This expanded with the acquisition of America Medicorp that was based on adding special care. It wasn’t until 1984 that health plans and insurance wer e offered to assist a diverse population of individuals. By the 1990s, the company was known for its strong reputation among doctors and patients, as well as the several packages available for diverse needs in health care (Humana, 2011). Today, there are several products and services offered by Humana. The strongest plan is the Medicare option, which began in the 1970s following the ventures in nursing homes. The main health insurance follows this, known as Humana One. This particular brand is known for offering several comprehensive plans for individuals, families, businesses and those who have special needs. This is also divided into alternatives for dental and vision as well as for life and supplemental insurance. Human also offers home delivery for assistance, known as Right Source RX. This is combined with the Humana Pharmacy Solutions, which incorporates the best clinically proven medicines that patients need at all levels. There are also special programs for veterans and mili tary officials, specifically which provides different types of pharmaceuticals and assistance in insurance (Humana, 2011). The growth of Humana in the health care industry has also led to branches in the business for various ventures. A Humana Foundation has been established, specifically which is based on providing health solutions for those that are in need of assistance. The focus is to offer education, training and assistance to build healthy communities. This is a part of the social responsibility that Humana has introduced to various communities. Within this are healthy concepts that are applied, such as the B-Cycle, a community initiative to get more individuals biking to work for better health in the environment and of the individual. This is followed by the Humana Games for Health, used as a way to increase activity in communities while building responses among those that are interested in health. These specific concepts are currently used as the main components of services that Humana is using to give back to the community for building and sustaining health (Humana, 2011). The background of Humana is compliant with the current trends that are associated with the industry sector. Today has several areas that are beginning to grow and offer more to those in health care. New and emerging technologies are providing more health options to individuals in need of assistance. Higher amounts of quality and payment reforms are also being noted. Currently, consumers

AS Level History - Tsarist Russia, 1855 - 1917 Essay

AS Level History - Tsarist Russia, 1855 - 1917 - Essay Example Contextually, a few of the key attributes of the country (such as the huge size and the diversity issue which concluded on the insecurity factor of the economy, the gradual development of the country as a military state, and the poverty regions), laid the foundation of Tsarist Russia during 1855 with the inheritance of Alexander II. However, similar to any other event of history and reform the phase was set to dusk by Nicholas II during the end of 1917 (Bromley, J. â€Å"Russia, 1848-1917†). 1. Embarking on Reforms by Alexander II Alexander II played the most crucial role in the underpinning of Tsarist government through embarking several reforms which evidently concluded the philosophy of Serfdom in Russian economy. It was in 1855 when Alexander II happened to be the ‘Tsar of Russia’ after the death of Tsar Nicholas I. Consequently, Russia was then involved in the Crimean War which created an impact on the perception of Alexander II regarding the military outlook of the economy. With this changed perception, Alexander II established several reforms, such as the Emancipation Manifesto including 17 parliamentary acts aiming to free the serfs (i.e. the class of peasants fundamentally associated with agricultural labour) in Russia. The reform further rewarded the right to the serfs to purchase land from their landlords and therefore abolished the practise of personal serfdom in the economy. Noteworthy, the amount to be payable in turn of the land would be provided by the government in advance to the landlords and shall be recovered from the peasants in regular intervals. This indeed created an intense pressure on the serfs which was evidently on the contradictory aspect of the main objective of the reform to abolish serfdom (Spartacus, â€Å"Alexander II†). Furthermore, Alexander II introduced many such reforms which indirectly strengthened the power of the wealthy class, affecting the interests of the poor class of the economy. For inst ance, the establishment of Zemstvo in 1864 which would represent a council in each district, possessing the right to build up roads, provide medical services and educational services to the local people. However, the power to elect the members of the Zemstvo was restricted in the hands of the wealthy group of peoples demonstrating the inequality of rights existing within the economy. Apart from this the Tsar ruler also introduced reforms intended to the development of the municipal government, and universal military training. He also emphasised on the issue related to the expansion of industrialisation and the railways networks all around the country (Vernadsky, G., â€Å"A History of Russia†). 1.1. Reasons to Embark on these Reforms Alexander II gained his identification as the emperor of Russia in 1855, incidentally when the economy was facing the issue of Crimean War with turkey which was satisfied with a treaty of Paris. This result of the war evidently affected the perce ptions of Alexander II influencing him to believe that the military state of Russia was on a downfall. Moreover, the comparison of the Russian economy with that of France and Britain proved that the economy is evidently at a slower pace, inadequate to compete

Plastic Innovations Case Material Essay Example | Topics and Well Written Essays - 1000 words

Plastic Innovations Case Material - Essay Example A stable attention to new strategy and a very professional innovative staff allow strategy to reach a great qualitative point and to obtain great paybacks in the sector. The operations have supported the innovation strategy enormously by inventions of new technologies and machines. The strategy has changed from production of consumer durable items, toys and component of automotive used in industries to spatulas, pasta strainers, hand whisks and others. This has been enhanced due to change in machines from small plastic moulding machines to 24 large injection-moulding machines. Early 1980s small moulding machines were used for toys and automotive components. This later expanded to enhance production of household items. The market change in 2002 from industrial commodities to household; facilitated strategy enhancement to a greater height. This later facilitated change in expertize as seen in 2006 when a new marketing manager was hired. The Focus and Concept brands were initiated due t o the change in management of marketing director. It also changed the market targets and enhanced profit margin. The market is competitive and thus requires new innovations and ideas to keep up with stiff competition. Similarly, operation to keep up with demands and quality must keep on changing its requirements. Markets do change as consumers frequently change their aspects of environment. Likewise, operational requirements must change to meet or challenge environment change. As markets demands get sophisticated so do operational requirements do. Markets and operations requirements differ in the sense that larger markets mean more and more profit but operational costs go higher as markets expanded. Operation requires experts to implement the desired result or objections of company. Similarly, markets require qualified team to achieve desired results. The demand for idea or concept choice is less predictable that leads to unpredictable changes in schedules and large distraction in the production plan. Frequently longer operation times due to non-optimal changes require a respond to unexpected d emand or an impromptu promotion. Markets requirements in directly affect the operations within the firm. Markets range compels operation team to consistently produce quality products. The planning of the project team is affected by the operations requirements and markets target. The difference from the two must be closely monitored in order for a company to achieve the goals. Operations requirement is monitored by the management to check cost incurred, however markets is a sales team work to ensure the gap is ridged significantly. These disparities also give a planning team hectic time in convincing involved parties. Markets requirement requires aesthetics value added to goods or commodities to increase sale. However; operation does not consider the aesthetics in production only the quality of the work and costs. Competition in a market is a key value for every business, the Focus and concept idea was bore in

Response Essays Essay Example for Free

Response Essays Essay Response to: Foul Shots In Foul Shots, Rogelio R. Gomez writes about his Chicano background and the neighborhood he grew up in. Furthermore, he describes himself being stereotyped as one of the â€Å"barrio boys† basically meaning that he is considered inferior to the Anglos. In high school, the writer states that he was on a basketball team and that there was one day when his coach announced that his team was to â€Å"buddy up† with the opposite team. The opposite team was all White and therefore had a big conflict with the â€Å"barrio boys† due to racism. One of the Anglos threw a bag of Fritos to the â€Å"barrio boys† as an insult because of the â€Å"Frito Bandito† commercial which was, at its time, very popular and involved a stereotyped â€Å"Mexican bandit† from the Western movies who would steal Fritos. Gomez states in his essay that this insult still persists in his mind after â€Å"more than 20 years† have passed because he still wonders what he should have done in the situation and always comes to a though in where he is crushing â€Å"a silly bag of Fritos. The title seems to go well with the whole theme of this essay and has two meanings on being that since they are on a basketball team and a â€Å"foul† in basketball is an illegal move and also using the meaning of the word â€Å"foul† as unfair; they are being compared in a sense. The Anglos in the essay are very stereotypical due to the fact that they threw a bag of Fritos at the â€Å"barrio boys† and treated them very rudely; they basically thought of them as â€Å"inferior† as stated in by the author. Something that can also be said in this situation; however, is that the stereotypical thoughts could be turned towards the Anglos implying that the Mexican-Americans discriminate towards them too. The reason why is because, in the essay, it says that the â€Å"barrio boys† tried to act like they were superior because of their â€Å"toughness† and how they played basketball much better than the Anglos, beating them at every game. This whole problem could have probably been prevented if the coaches took a different approach towards the conflicts between the two teams. Rather than having the two teams get together, which obviously magnified the problem, the coach should have talked to the students about the different ethnic backgrounds and how to deal with racism and stereotypes. Response to: The Happiest Day of My Life In the essay, The Happiest Day of My Life, a man by the name of Michael T. Smith worked in an office with large windows that were facing a busy overpass. One day, Smith decided to start waving at the people that would pass by. Smith started these â€Å"window antics† to bring joy and relieve the stress during work. Smith kept on waving to these people to the point where it became a daily routine. Eventually, his co-workers began to notice this and share the laughs he would get from waving at these people. Around Christmas time, it began to get stressful because of all of the job cuts and to help cheer everyone up, Smith decided to dress up as Santa Claus during work. When his supervisor found out about this, he called Smith into his office which made Smith become very nervous, especially during this time, but to his surprise, his supervisor couldn’t help but laugh and thanked him for what he had done to cheer everyone up. I personally thought that Smith was going to get warned not to do something like this again or he would lose his job because of the reaction given in which it says that his supervisor â€Å"†¦turned and left. † After a while, Smith began to see a bond growing between the people he would wave to, especially the bus riders, but didn’t realize how strong it was until the day when his daughter was born and they held up a sign saying â€Å"congratulations! †

Most recently computers Essay Example for Free

Most recently computers Essay Art is indefinable because of its constant evolution. This evolution has taken place because art inherently has an aspect of human contribution and, therefore, is subject to progression in ways as numerous as its very creators changes. There are two main reasons that illustrate the fact that art is indefinable. These reasons are that art has a changing role in society, and that the various production methods of art endlessly transform. The first of the reasons is crucial because it shows that art, as a result of the human artist, will necessarily change when its human maker changes. This is what allows for art to have a specific time setting in which it will have a particular meaning and importance. Thus, because of the infusion of an artist into their art, the piece will in some degree convey a glimpse of a changing social environment. This environment may never be relevant again after that specific point in time, indirectly illustrating history and change. The second reason for illustration again focuses on how the involvement of procedural evolution does not allow for the permanent defining of art, in this case in regards to the applied art production methods. Most recently computers have revolutionized some forms of art. It has also created a new movement through the application of technology in new and unique ways to the creation process. If art had been permanently defined prior to this new use of computers it would have stifled what has become a new and exciting branch of art, and as a consequence could have limited future productions from unimagined advancements. An inflexible and permanent definition of art as a result of the aforementioned reasons is detrimental to the progression of art that is crucial to its very continuance. And as a result of this constant evolution art is indefinable.

Sustainable Urban Development In India Environmental Sciences Essay

Sustainable Urban Development In India Environmental Sciences Essay India is the worlds largest democracy and second most populous country and is emerging as a major power. Since 1991, India has seen a far-reaching, rapid and successful transformation of its economic order, making the country one of the most dynamic in the world. This process was driven by high levels of productivity in services and manufacturing. According to the commonly used development indicators, India is progressing at a rapid pace, second only to China. The incidence rate of poverty has declined. However, India is still tackling huge social, economic and environmental problems. With rapid expansion of urban population around the world there is an increasing awareness about minimizing the environmental costs of urbanization. Concerns are raised at environmental damages and depletion of nonrenewable resources and rising levels of pollution in urban areas. In recent times urban centres have become places of urban environmental degradation and wasteful use of resources, which is proving to be costly to generations present and future. Sustainable urban development is achieving a fine balance between growth, development of the urban areas and protection of the environment with an eye to equity in employment, shelter, basic services, social infrastructure and transportation in the urban areas. Brundtland Commission (1983) describes sustainable development as development that meets the needs of the present without compromising the ability of future generations to meet their own needs. The UN Conference on Environment and Development (also known as Earth Summit) held at Rio-de Janeiro in 1992 adopted an action plan, popularly known as Agenda 21. The agenda 21 promised to reduce poverty, provide clean water and health care, and protect the natural resources for sustainable development. The Millennium Declaration by the General Assembly of the United Nations in September 2000 reaffirmed its commitment to the right to development, peace, security and gender equality, for overall sustainable development. Countries were expected to take efforts in the fight against poverty, illiteracy, hunger, lack of education, gender inequality, infant and maternal mortality, disease and environmental degradation. Millennium Development Goals have urged for ensuring environmental sustainability and reduction of the percentage of the population under extreme poverty. Thus all the initiatives taken so far on environment and development have stressed on economically viable development, socially equitable development and protection of the environment .Attaining sustainable development requires addressing social and environmental equity in development in ways that are socially, economically and politically acceptable. STATUS OF URBANISATION IN INDIA India is one of the fastest growing economies in the world today. Economic growth rate of 5.5 per cent per annum during 1981-2001, accelerated to 7.7 per cent per annum during 2001-02 and further to 8-9 per cent per annum GDP growth in 2010-11Economic development also leads to rapid urbanization .As an economy grows, its towns and urban centres expand in size and volume and the contribution of the urban sector to the national economy increases. The contribution of urban sector to Indias GDP has increased from 29% in 1950-51 to 47% in 1980-81. The urban sector presently contributes about 62%-63% of the GDP and this is expected to increase to 75% by 2021 . According to census of India, the urban population in the country as on 1st March 2001, was 286 million. This constituted 27.8% of the total population of 1028 millions. The rapid pace of urbanization has resulted in explosive growth of urban centres, This phenomenon has led to tremendous pressure on civic infrastructure systems, water supply, sewerage and drainage, uncollected solid waste, parks and open spaces, transport, etc. It has also led to deterioration in the quality of city environments. In several urban centres, the problems of traffic congestion, pollution, poverty, inadequate housing, crime, and social unrest are assuming alarming proportions. As per Census of India 2001 has grown upto 23.5 per cent of the total urban population and projections for 2011 indicate that this percentage is likely to go up to 30 per cent .In some urban centres, the proportion is 40-50 per cent. The proliferation of slums in metropolitan urban centres has become so extensive that as of 2001, 54 per cent of the total population of Mumbai lives in slums. Slums generally lack basic infrastructure, housing, social amenities and this has implications on health and productivity of the people living in such areas. This also has serious implications for future generation of people residing in such areas.In some urban centres, the proportion is 40-50 per cent. The proliferation of slums in metropolitan urban centres has become so extensive that as of 2001, 54 per cent of the total population of Mumbai lives in slums. Slums generally lack basic infrastructure, housing, social amenities and this has implications on health and productivity of the people liv ing in such areas. This also has serious implications for future generation of people residing in such areas. The trends of urbanization in India in the recent decades indicate the following key features: The degree of urbanization in India is one of the lowest in the world. With about 27.8% of the total population living in the urban areas, India is less urbanized compared to many countries of Asia, viz., China (32%), Indonesia (37%), Japan (78%), South Korea (83%), and Pakistan (35%). There is a continued concentration of the urban population in large urban centres and existing city agglomerations (Class I urban centres with population over one lakh) account for 68.9% of the urban population and this proportion has been growing. The growth of rural settlements which are acquiring urban characteristic is very slow and there is reluctance on the part of the States to notify the rural settlements as a town. There are large variations in the spatial patterns of urbanization across the States and urban centres. The pattern of population concentration in large urban centres reflects spatial polarization of the employment opportunities. Urban India is thus undergoing a transition in terms of physical form, demographic profile and socio-economic diversity. The important role of urban centres in national economic process and their global linkages demand more attention for their development, Urban centres are expected to perform efficiently in keeping with emerging demands for employment, commerce, trade, industry and other services. Urban centres have to attract investments for improving their efficiencies by way of upto date infrastructure, improved governance and affordable housing/ living with modern amenities. The urban centres of India need to be prepared for playing their new role of hosting rapid growth and providing services for an inclusive society. Not only do urban centres need much more by way of basic infrastructure but systems have to be put in place so that A socio-economic environment can be created, Affordable and Effective delivery of public services for all Affordable housing for the poor. This would require more public financial resources and more public goods, bringing the delivery of services to standard norms for all, greater willingness on the part of citizens and businesses to pay taxes and user charges for services, and a process of complementary urban-rural development. It is a challenge for policymakers, planners, intellectuals, officials, administrators and city manager and leaders to re-engineer urban planning especially settlements for better living conditions and better quality of life of all the citizens, especially the urban poor INSTITUTIONAL SET UP India is a federal polity with division of powers between centre and states. In the Federal structure of the Indian polity, the matters pertaining to the housing and urban development have been assigned by the Constitution of India to the State Governments. The Constitutions (74th Amendment) Act have further delegated many of these functions to the urban local bodies. State Legislatures also authorize the Union Parliament to legislate. Government of India plays a pivotal role and exercises influence to shape the policies and programmes of the country as a whole. The National Policy issues are decided by the Government of India which also allocates resources to the State Governments through various Centrally Sponsored schemes, provides finances through national financial institutions and supports various external assistance programmes for housing and urban development in the country as a whole. Policies and programme contents are decided at the time of formulation of Five Year Plans. The indirect effect of the fiscal, economic and industrial location decisions of the Government of India exercise a dominant influence on the pattern of urbanisation and real estate investment in the country. The Ministry of Urban Employment Poverty Alleviation is the apex authority of Government of India at the national level to formulate policies, sponsor and support programme, coordinate the activities of various Central Ministries, State Governments and other nodal authorities and monitor the The Ministry was constituted on 13th May, 1952 when it was known as the Ministry of Works, Housing Supply. Subsequently it was renamed as Ministry of Works Housing when a separate Ministry of Supplies came up. The name of the Ministry was changed to Ministry of Urban Development in September, 1985 in recognition of the importance of urban issues. With the creation of a separate Department of Urban Employment Poverty Alleviation on 8th March, 1995, the Ministry came to be known as the Ministry of Urban Affairs Employment. The Ministry had two Departments: Department of Urban Development Department of Urban Employment Poverty Alleviation. The two Departments were again merged on 9th April, 1 999 and in consequence thereto, the name has also been restored to The Ministry of Urban Development. The Ministry has again been bifurcated into two ministries viz : (i) Ministry of Urban Development; and (ii) Ministry of Urban Employment and Poverty Alleviation. The Ministry of Urban Development is responsible for formulating policies, supporting programs, monitoring programs and coordinate the activities of various Central Ministries, State Governments and other nodal authorities in so far as the relate to urban development concerning all the issues in the country. programmes concerning all the issues of urban employment, poverty  and housing in the country. HOUSING Housing, besides being a very basic requirement, holds the key to accelerate the pace of development. Investments in housing like any other industry have a multiplier effect on income and employment. It is estimated that overall employment generation in the economy due to additional investment in the housing/construction is eight times the direct employment1. The construction sector provides employment to 16% of the work force .Housing also has a direct impact on steel and cement industry, which accounts for considerable contributions to the national economy. Housing also contributes substantially to the services sector of the economy, which leads to generation of employment. Other significant aspect of housing development is its potential to generate employment for a wide section of population with varying degrees of skills and education. Housing Shortage and fund Requirement Urbanisation factors are coupled with housing shortage and insecure housing conditions, inadequate infrastructure transportation leading to a diminished quality of urban life in urban centers in majority of developing countries. In India ,according to the report of the Technical Group on estimation of housing shortage constituted in the context of formulation of the Eleventh Five-Year Plan, housing shortage is estimated to be around 24.71 million. As per Planning Commission earlier estimates for the 10th Plan beginning in 2002, the urban housing backlog was 8.8 million dwelling units and the total requirement was 22.44 million dwelling units. The overall housing shortage thus during the plan period (2007-2012) including the backlog was estimated as 26.53 million. About 99% of such households are from EWS and low income groups (LIG). For estimating the investment requirements for the Eleventh Plan, the Working Group on Urban Housing made different assumptions on unit cost of construc tion of houses in million plus urban centres and other urban areas. The total investment requirement for meeting the housing requirement would be of the order of Rs 361318.10 crore consisting of Rs 147195 crore required for mitigating housing shortage at the beginning of the Eleventh Plan and Rs 214123.10 crore for new additions to be made during the Eleventh Plan period This includes pucca ,upgradation of semi-pucca, and kutcha housing units and investments in housing by individuals and corporates. POLICY INITIATIVES The National Urban Housing and Habitat Policy provide the basic framework for achieving the objective of shelter for all. The policy was evolved in 1998 with the long-term goal of eradicating houselessness, improving the housing conditions of the inadequately housed, and providing a minimum level of basic services and amenities to all. It was formulated to address the issues of sustainable development, infrastructure development, and for strong PPPs for shelter delivery with the objective of creating surpluses in housing stock and facilitating construction of two million dwelling units each year in pursuance of the National Agenda for Governance. However, the housing sector has witnessed several changes since then. The 1998 National Housing Policy has been replaced by a National Habitat and Housing Policy, 2007 with land and the development of civic amenities to make land habitable as its two critical elements. In order to improve the quality of life in urban areas, it is of critical significance that the housing stock is improved through urban renewal, in situ slum improvement, and development of new housing stock in existing urban centres as well as new townships. However, despite many policy measures and initiatives, the coverage of urban poor with these intended benefits has not been achieved to the desired extent. Expanding equitable access The 11th Five Year Plan adopts inclusive growth as the theme for planning. An inclusive city requires all marginalized sections of urban society to function affectively in their social, economic, political and cultural domains and also needs to preserve its cultural identity absorbing dynamic population growth. It is important to integrate urban poor, women, destitutes, widows and children and old-age people in the city life and fabric. Developing inclusive urban centres of Slum-free Urban India is the challenge. In order to improve upon the living conditions in slums, the Government of India had launched The Jawaharlal Nehru National Urban Renewal Mission (JNNURM).JNNURM is the largest initiative ever launched by the Government of India to address the problems of infrastructure and basic services to the poor in urban centres and towns in a holistic manner. The Mission is being implemented over a period of 7 years (2005-2012) with Central Assistance to States to the tune of Rs.50,000 crores. The objective of the Mission was to give focused attention to integrate development of infrastructure services, establishment of linkages between asset-creation and asset-management through reforms, ensuring adequate funds to meet the deficiencies in urban infrastructural services, planned development of identified urban centres including peri-urban areas, outgrowths and urban corridors leading to dispersed urbanization, provision of basic services to the urban poor including security of tenure at afforda ble prices, improved housing, water supply and sanitation, and ensuring delivery of other existing universal services of the Govt. for education, health and social security. Jawaharlal Nehru National Urban Renewal Mission (JNNURM) provides a new paradigm for inclusive city building inclusive urban communities based on holistic approach. It envisages reform-driven, fast-track and planned development of urban centres, with focus on efficiency in urban infrastructure/ service delivery mechanism, community participation and accountability of Urban Local Bodies (ULBs) towards citizens.The Mission covered both components from core infrastructure as well as last mile services to the urban poor, ensuring convergence with the sectors of human development as well. The two sub-missions for 63 identified urban centres are: Urban Infrastructure and Governance (UIG) Basic Services to the Urban Poor (BSUP) The Ministry of Urban Development is dealing urban Infrastructure and Governance (UIG) and Urban Infrastructure Development Scheme in Small and Medium Towns (UIDSSMT). The Ministry of Housing Urban Poverty Alleviation is dealing with BSUP IHSDP especially the slum dwellers. JNNURM contemplates that urban centres develop planned urban perspective frameworks for a period of 20-25 years (with 5-yearly updates) indicating policies, programmes and strategies of meeting fund requirements. This perspective plan is to be followed by preparation of Development Plans integrating land use with services, urban transport and environment management for every five-year plan period. Access to land and legal security of tenure are strategic prerequisites for the provision of adequate shelter for all and for the development of sustainable human settlements affecting both urban and rural areas. The major challenges facing is the scarcity of land for planning of housing for slum redevelopment projects for urban poor. This has been accentuated due to high cost of prime land where the slum dwellers reside. The present policy of the Central Government lays stress on an enabling approach. While recognizing the existence of different national laws and/or systems of land tenure, governments at the appropriate levels, including local authorities, are striving to remove obstacles that may hamper equitable access to land and ensure that equal rights of women and men related to land and property are protected under the law. The Jawahar Lal Nehru Mission and Rajiv Awas Yojana gives an institutional framework by focusing on 7 point charter and creating tenurial rights for slum household especially women as joint ownership. This has been further strengthened in the Rajiv Awas Yojana wherein each state has been requested to create legislative and enabling environment for slum free India. JNNURM with its focus on important aspects like urban reforms, pro-poor infrastructure investments, inclusive urban planning, integrated management of urban infrastructure, slum rehabilitation including affordable housing and tenure security is a very positive step towards achieving the goal of inclusive and sustainable urban centers. However, challenges facing urban local bodies needs to be seen in the emerging scenarios of urbanization, inclusion and financial challenges. Sustainable urban development in INDIA therefore requires holistic and integrated planning with optimum use of resources within a good governance FRAMEWORK for creating sustainable human environment. This requires paradigm shift in the existing institutions and the institutional framework for implementation. The decision making needs to be decentralized and resources financial and manpower needs to be devolved to the urban local bodies i.e. urban centres (urban local bodies) with replicable, scalable, flexible institutional format.

Exposing Child Abuse and Neglect Essay -- Violence Against Children

In 2012 it was reported that over five million children were abused and neglected in the United States. More than five children die each day as a result of abuse and neglect. (Prevent Child Abuse America). There are many factors that cause child abuse and neglect. The parent factor states that parents who have been abused physically, sexually, or emotionally or were neglected, as children will do the same to their children. Stress plays a major role in the parent factor. Overly stressed parents often take their frustrations out on their children. Alcohol and drug abuse also play a major role in the parent factor. Another factor is the child factor. It states that some children are more vulnerable to abuse or neglect than others from parents or guardians due to their age, size, emotional stability, as well as their social development. A third factor is the family factor states that the situations that occur in the family can increase the likelihood of child abuse and neglect. That was the case with young Dave from the above passage. Because his mother no longer got the attention she needed from his father she began to take out her anger and frustrations on him. Finally, the environmental factor states abuse and neglect is often caused by a combination of the previous three factors (U.S. Department of Health and Human Resources). When dealing with the issue of child abuse and neglect several questions are often raised: when does disciplining a child turn into child abuse, what happens to these children that survive the abuse and neglect, and is there a solution to stopping child abuse?   Ã‚  Ã‚  Ã‚  Ã‚  Whenever the issue of child abuse and neglect is raised, the statement is often made that I have the right to discipline my child however I see fit. Parents often feel that disciplining their children is a right that they have. My mother would often tell me, â€Å"I brought you into this world and I sure will take you out.† Now days the government tells the children that if their parent or guardian put their hands on them the children have the right to call the police on the parents. This leads to the question when is it okay and how do I discipline my child? Children should only be disciplined to let them know that their actions or behavior in a certain situation was not acceptable. There are many ways to discipline a child. One way is to put the child in time out wh... ... of abuse has made you pay. I never knew how you felt; Your self-esteem so low. I only knew you crept away, And never let your feelings show. I never knew what I could do; That I could help somehow. That all you needed was a friend; Just someone to be your pal. But now I know that I can help; I can make a difference, too. I’ll shout with you, and All the rest can’t say, â€Å"I never knew.† (Pelzer 175). Child abuse and neglect is greatly affecting the lives of young children. It is a dangerous epidemic that seems to be growing by the day. Work Cited Landau, Elaine. Child Abuse: An American Epidemic. New Jersey: Silver Burdett Press, Inc. 1984 Prevent Child Abuse America. Child Abuse and Neglect Statistics. 2014. http://www.menweb.org/throop/abuse/studies/child-ma.html Pelzer, Dave. A Child Called â€Å"It†. California: Health Communications, Inc. 1995. U.S. Department of Heath and Human Resources. Child Abuse & Neglect. 2014 http://www.acf.hhs.gov/programs/cb/focus-areas/child-abuse-neglect Walker, C. Eugene, Bonner, Barbara L., and Kaufman, Keith L. The Physically and Sexually Abused Child Evaluation and Treatment. New York: Pergamon Books, Inc. 1988.

Etiology of Developmental Dyslexia Essay examples -- Psychology Learni

Etiology of Developmental Dyslexia The long disputed debate about the primary cause of dyslexia is still very much alive in the field of psychology. Dyslexia is commonly characterized as a reading and writing impairment that affects around 5% of the global population. The disorder has frequently been hypothesized to be the result of various sensory malfunctions. For over a decade, studies have made major contributions to the disorder's etiology; however, scientists are still unclear of its specific causal. Initially, dyslexia was thought to be a reading disorder in children and adults (1). Later it was suggested to consist of both a visual and writing component, therefore characterizing it as more of a learning disability which affected people of normal intelligence's ability to perform to their fullest potential (5). In the current research, cognitive and biological perspectives have often been developed independently of one another failing to recognize their respective positions within the disorder's etiology. The Phonological Deficit and Magnocellular theory are two of the most dominant theories in dyslexic research. Various theories have been suggested to explain the nature and origin of dyslexia, however, they often served as additional support for either the phonological or magnocellular theories. The Double Deficit theory suggested that dyslexic symptoms were the result of speed-processing (7). The Genomic theory posed that dyslexia was a highly heritable disorder that can be localized to a specific genetic component, Finally, the Cerebellar Deficit theory suggested that dyslexia was the result of an abnormal cerebellum exist (2). With the constant debate of the biological nature versus the cognitive natur... ...explanation of temporal processing and phonological deficit theory of dyslexia. http://www.sciencedirect.com/science?_ob=MImg&_imagekey=B6WC0-45FCDRM-M-1&_cdi=6724&_orig=browse&_coverDate=03%2F31%2F2002&_sk=999199996&wchp=dGLbVlb-lSzBV&_acct=C000020258&_version=1&_userid=423519&md5=8fa40b6212ee8c82801e117a768bf4bb&ie=f.pdf 5)Nature.com, Article discussing the two most prevalent theories of dyslexia; the magnocellular and phonological theories. http://www.nature.com/cgi-taf/DynaPage.taf?file=/nature/journal/v412/n6845/full/412393a0_fs.html&content_filetype=pdf 6) Infotrac, Article describing the double deficit hypothesis of dyslexia. http://web2.infotrac-ustom.com/pdfserve/get_item/1/Sbc1b55w7_1/SB765_01.pdf NON-WEB REFERENCES 7).To see but not read; the magnocellular theory of dyslexia. Stien, J. & Walsh, V. TINS v20 1997 pages 147-152.

Discussion About Genetically Modified Foods Essay

Genetically modified foods: Beneficial views & Adverse views a. What is the possible risk for genetically modified crops considering nutrition and health? b. Whether the economic effects are the most important? c. Will it bring severe environment problems? III. Arguments for beneficial effects of GM foods a. Firstly, transgenic technology has made considerable progress in food applications. b. Transgenic food has successfully lowered food prices and ensured food safety. c. GM foods significantly reduce the environmental impact of agriculture. Introduction The author, Magana-Gomez, critically analyzed the risk assessment methods of transgenic food for human nutrition and health in the paper, â€Å"Risk assessment of genetically modified crops for nutrition and health†. Magana reviewed various modes including different feeding period, animal modes and parameters in the paper published in 2011 by Nutrition Reviews (Magana G, 2009). In consistent with his studies, negative effects of GM food were identified â€Å"at molecular and microscopic levels†. However, with our entry into the 21st century, genetically modified foods have undergone even faster development. However, there are also many doubts about the safety of genetically modified foods. Therefore, genetically modified foods have become a hot topic issue. Personally, although there are many controversies about GM food, I still insist on the research and promotion of transgenic food due to its diverse benefits. Views According to Curieux-Belfond CL, he could identify the factors that deserve consideration before â€Å"commercialization and promotion of transgenic food† (182). In this paper, â€Å"Factors to condider before production and commercialization of aquatic genetically modified organisms: the case of transgenic salmon†, the author took transgenic salmon as an example, in which Curieux-Belfond examined the corresponding impacts in terms of aquaculture, wildlife, ecosystem and human health. The paper published in 2011 by Evironmental Science & Policy suggested that GM food undoubtedly contributed to economic benefits without exerting too much extra burden (Curieux B, 2009). In the end, the author believed that the benefits of genetically modified foods far outweigh the disadvantages. Analysis of the benefits of genetically modified foods Magana’s argument is persuasive when he assessed the risks about GM food. However, since genetic engineering techniques have successfully transferred anti-viral, insect resistance, cold resistance and other genes to cotton, wheat, tomatoes and other plants, we can get stable new varieties of genetically modified, with low production cost and high-yield food, which will ease the world food shortage and reduce the use of pesticides to a large extent. Based on the above reasons, I will provide a critical analysis with the following specific examples which show his argument is partially wrong. Firstly, transgenic technology has also made considerable progress in animal food applications. At present, a variety of mammal and bird genes are successfully integrated into the genome of fish, which can significantly enhance transgenic fish muscle protein content and improve growth speed. With the development of genetic engineering technology, people have been freed from natural enzymes to a large extent. Especially when the enzyme obtained from natural protein material encounters difficulties, genetic engineering has the unique advantages of natural gene cloning (Seralini GE, 2011). Thus, it can be highly expressed in microorganisms with mass production by fermentation. At present, the transgenic enzymes are widely used in the food industry, such as maltose enzymes amylase, pectinase and the juice protease. The food nutritional quality modified by genetic engineering has also made remarkable achievements. For instance, the genetic engineering technology has been applied for seed protein improvement, which renders it possible to change the plant composition and amino acid content. Secondly, transgenic food has successfully lowered food prices and ensured food safety, which helps increase production and food supply while reducing the farm labor and pesticide applications, agricultural inputs and production costs (Weasel LH, 2009). In the future, GM crops have great potential in solving the food crisis. For instance, by applying transgenic technology to the human staple foods of rice and wheat, people can increase food production and improve nutritional quality, which will provide mankind with higher-quality food. Furthermore, GM foods have also proved effective in alleviating poverty and hunger. The world’s poorest 50% of the population are small and resource-poor farmers, while 20% living in rural areas without their own land actually depend on agriculture. Therefore, the increase in small-scale and resource-poor farmers’ income will directly assist 70% of the world’s poorest people (Curieux-Belfond O, 2009). So far, genetically modified cotton in India, China and South Africa have already made a significant contribution to more than 1. 2 million poor farmers’ income. The benefits of genetically modified corn in the Philippines and South Africa will be much clearer in the future. In addition, genetically modified rice has great potential to benefit 250 million poor families in Asia, whose benefits will reach 10 million people (Curieux-Belfond O, 2009). Transgenic food also helps to reduce land development. Transgenic technology has been developed to improve the current 1. billion hectares of arable land productivity through conservation of biological resources, thereby reducing land development and deforestation. Thirdly, I will demonstrate such improvement since they significantly reduce the environmental impact of agriculture. Traditional agriculture has a significant impact on the environment, and transgenic biotechnology can help reduce this impact. In the first decade of appli cation of genetically modified crops, by planting herbicide and insect-resistant characteristics, transgenic technologies have greatly reduced the use of pesticides, saved fossil fuels and reduced carbon dioxide emissions. Undoubtedly, genetically modified crops with drought-tolerant genes will improve water-use efficiency and maintain sustainable agricultural development, which will play an important role in easing the crisis of population growth and global food shortage (Artemis D, 2009). GM crops have also contributed to reduce carbon dioxide emissions in two main ways, reducing greenhouse gas emissions and helping slow climate change. First, by reducing fuel use, the spraying of insecticides and herbicides, GM crops continue to reduce carbon dioxide emissions. In 2007, genetic engineering has been stated to reduce 1. billion kilograms of carbon dioxide emissions, which is equivalent to a decrease of 50 million cars from the road. Secondly, herbicide-resistant GM crops help reduce tillage applications, which protects the land and enhances soil carbon sequestration. Conclusions Despite the many advantages of GM food, we cannot ignore the risks. After genetically modified foods have been taken into th e human body, they may cause harm to human health. Moreover, after a large number of transgenic crops come into nature, they may be biologically harmful to ecosystems. Since the risks of GM food is serous, it is important for us to reflect on it first. Any of the scientific and technological developments should be comprehensive and provide well-being for human life. If genetically modified foods can only increase our economic interests and improved material life without the moral, social and environmental harmony, they cannot be defined as making great contribution to social development. Therefore, whether GM food is a benefit or a disadvantage really depends on what kind of human values people hold (Qaim M. 2009). That is the question we reflect on deeply. In contemporary society, with the rapid development of science and technology, the economic situation of the human and the material standard of living has been soaring. It seems that mankind is taking great proud for the advanced technology. However, we should look back to what the living environment we rely on is subjected to. Therefore, genetically modified foods are seen as the savior of mankind, which is actually human self-centered ideology. Of course, with the continuous development of biotechnology and genetic engineering, human beings have the ability to create more genetically modified food.

Legal Compliance in the Distribution of Software Applications

Software piracy is a rising problem not only in the United States, but around the world. In 1993 worldwide software piracy cost 12. 5 billion dollars to the software industry, with a loss of 2. 2 billion dollars in the United States alone. Estimates show that over 40 percent of U. S. software company revenues are generated overseas, yet nearly 85 percent of the software industry's piracy losses occurred outside of the United States borders. The Software Publishers Association indicated that approximately 35 percent of the business software in the United States were obtained illegally, which 30 percent of the piracy occurs in corporate settings. In a corporate setting or business, every computer must have its own set of original software and the appropriate number of manuals. It is illegal for a corporation or business to purchase a single set of original software and than load that software onto more than one computer, or lend, copy or distribute software for any reason without the prior written consent of the software manufacturer. Many software managers are concerned with the legal compliance, along with asset management and costs at their organizations. Many firms involve their legal departments and human resources in regards to software distribution and licensing. In 1974, Congress created the Natural Commission on New Technological Uses (CONTU) to investigate whether the evolving computer technology field outpaced the existing copyright laws and also to determine the extent of copyright protection for computer programs. CONTU concluded that while copyright protection should extend beyond the literal source code of a computer program, evolving case law should determine the extent of protection. The commission also felt that copyright was the best alternative among existing intellectual property protective mechanisms, and CONTU rejected trade secret and patents as viable protective mechanisms. The CONTU report resulted in the 1980 Computer Software Act, and the report acts as informal legislative history to aid the courts in interpreting the Act. In 1980 The Copyright Act was amended to explicitly include computer programs. Title 17 to the United States Code states that it is illegal to make or to distribute copies of copyrighted material without authorization, except for the users right to make a single backup copy for archival purposes. Any written material (including computer programs) fixed in a tangible form is considered copyrighted without any additional action on the part of the author. Therefore, it is not necessary that a copy of the software program be deposited with the Copyright Office in Washington, D. C. for the program to be protected as copyrighted. With that in mind then a copyright is a property right only. In order to prevent anyone from selling your software programs, you must ask a federal court to stop that person by an injunction and to give you damages for the injury they have done to you by selling the program.

15 Basic Appeals

â€Å"Advertising: 15 Basic Appeals† by Jib Fowles (from â€Å"Mass Advertising As Social Forecast†) 1. Need for sex- surprisingly, Fowles found that only 2 percent of the television ads, he surveyed used this appeal. It may  be too blatant, he concluded, and often detracts from the product. 2. Need for affiliation- the largest number of ads use this approach: you are looking for friendship? Advertisers can also use this negatively, to make you worry that you'll lose friends if you don't use a certain product. 3. Need to nurture- every time you see a puppy or a kitten or a child, the appeal is to your paternal or maternal instincts. . Need for guidance- a father or mother figure can appeal to your desire for someone to care for you, s you won't have to worry. Betty Crocker is a good example. 5. Need to aggress- we all have had a desire to get even, and some ads give you this satisfaction. 6. Need to achieve- the ability to accomplish something difficult and succeed id entifies the product with winning. Sports figures as spokespersons project this image. 7. Need to dominate- the power we lack is what we can look for in a commercial â€Å"master the possibilities. † 8. Need for prominence- we want to be admired and respected; to have high social status.Tasteful china and classic diamonds offer this potential. 9. Need for attention- we want people to notice us; we want to be looked at. Cosmetics are a natural for this approach. 10. Need for autonomy- within a crowded environment, we want to be singled out, to be a â€Å"breed apart. † This can also be used negatively: you may be left out if you don't use a particular product. 11. Need to escape- flight is very appealing; you can imagine adventures you cannot have; the idea of escape is pleasurable. 12. Need to feel safe- to be free from threats, to be secure is the appeal of many insurance and bank ads. 3. Need for aesthetic sensations-beauty attracts us, and classic art or dance makes us feel creative, enhanced. 14. Need to satisfy curiosity-facts support our belief that information is quantifiable and numbers and diagrams make our choices seem scientific. 15. Psychological needs- Fowles defines sex (item no. 1) as a biological need, and so he classifies our need to sleep, eat, and drink in this category. Advertisers for juicy pizza are especially appealing late at night. Source: Media Impact Introduction to Mass Media (4th Ed) Author: Shirley Biagi,   Wadsworth

Are Teenagers Apathetic to the Less Fortunate? Essay

I agree to a large extent that teenagers today are apathetic towards the less-fortunate. To be apathetic means to not care about something and to show no interest in that matter. Likewise, I feel that teenagers do not care and show no interest at all towards the less-fortunate and have an ignorant mind-set and attitude towards that matter. Most teenagers are self-centred, causing them to be apathetic towards the less-fortunate. In this materialistic world, teenagers have developed a very self-centred attitude and only care about themselves. They love themselves more than anything else and do not care about the people around them, yet alone the less-fortunate. A survey conducted amongst teenagers in Sydney, Australia has shown that when ask for a donation to help the less-fortunate, only 20% of the teenagers will donate and those who did donate, only donated small sums of money ranging from some spare change to one or two dollars at most. The teenagers who did not donate any money also admitted that they did not want to give the money away but instead wanted to keep it so that they could use the money to buy something for themselves. In a newspaper article about volunteering to help the less-fortunate, a teenager, Arianna had said â€Å"Why should I give my money away to charity just to help others? Why can’t I just keep the money and help myself?†. Another teenager Gerard has also commented, â€Å"Will I get anything out of donating to these people? Like a medal from the president or my name be pasted on the school’s honour board?†. This shows how self-centred these teenagers are and how they will only do things if it benefits themself and makes themselves look better. These teenagers simply do not care about the less-fortunate and only care about themselves. Teenagers are so busy that they are apathetic towards the less-fortunate. Today, teenagers have so many things to focus on such as studying, exams getting good grades, co-curricular activities and hanging out with friends that they are simply oblivious towards the less-fortunate. Their schedules are so packed and filled with activities the whole week they do not even get enough time to rest and relax by themselves, let alone to care for others that they do not even know personally, such as the less-fortunate. Teenagers these days would much rather spend their time studying or hanging out with friends than to volunteer at a shelter for homeless adults or to tutor less-fortunate children for free. A teenager, Max, quoted in a newspaper article about volunteering to help the less-fortunate, â€Å"Why should I sacrifice my own time just to help these people?†. Schools are not helping out either, placing a larger emphasis on scoring better grades and piling their students with homework as compared to placing an emphasis on community service and encouraging students to go help out. Teenagers in some countries are also not exposed to the less-fortunate, causing them to be apathetic towards the less fortunate. Teenagers in some countries are simply not given enough opportunities to be exposed and to interact with the less-fortunate, living an ignorant life during their years of adolescence. For example, teenagers in some countries such as South Africa, France and the United States of America, are not required to do any community service at all and remain ignorant and have no interest at all towards the less-fortunate. However, there are some countries in which schemes are successfully implemented to raise awareness amongst teenagers about the less fortunate. For example, in Singapore, all students in government secondary schools have to do a mandatory ten hours of Community Involvement Programme (CIP) each year in order to be promoted to the next grade at the end of each year. In this programme, students have to serve the community at large and also help the less-fortunate children and elderly. Students also doing the new International Baccalaureate (IB) programme have to do mandatory community service with the less-fortunate living in their community in order to successfully complete their diploma programme. I think that such schemes should be implemented in all countries as this successfully raises awareness amongst teenagers. In conclusion, I agree to a large extent that teenagers are apathetic towards the less fortunate and I think that this is mainly due to the fact that teenagers these days are self-centred, busy and are simply not exposed enough to the less-fortunate. I do not think that it is entirely the teenagers’ fault that they are so apathetic and ignorant towards the less-fortunate but that it is also partially the fault of the schools and the government. I also feel that teenagers should have more initiative to be more empathetic towards the less-fortunate.

Application of Discounted Cash Flow

As per the ratio analysis determined from the financial statements of TNO Limited, it can be said that the net profit ratio of the company declined in the current unaudited period compared to that of the previous year by around 9%. Similarly, return on assets of the company also declined by around 10%, which indicates that the capacity to generate revenue from the assets is not sufficient. Working capital ratio of the company reflected 1.91, which was higher in the previous audited financial year indicating that the value of assets has been declined in the current year to meet the current liabilities. According to the financial statements of the company, it can be said that the net income reflected declining trend in the current financial year. It has been observed that the revenue of the company also reflected 58% decline compared to that of the previous year 2009 indicating reduction in the overall expected rate of return. During the current financial year, it has been noticed that the solvency ratio of the company declined in the current year, which was 0.50 in the previous audited period that may lower the return on investment and increase the cost of capital structure (Knechel & Salterio, 2016). On the contrary, liquidity ratio of the company reflected increased value in the current financial year, which reflects the ability of the company to convert resources in cash within short- term period (Lu, Wu & Yu, 2017). Considering the non- current assets of the company, it can be said that the value of investments has been increased in the current year. Increase in value of investments has been measured through properties, which was valued by directors as per the basis of financial year 2010 (Kou, Peng & Wang, 2014). Accordingly, it can be said that the investment valuation of the company reflected risk of decline in market value that may affect the true and fair view of the assets value. In addition, the account of intangible asset valuation reflects significant risk of correct valuation, appropriate amortization charges and value as per the current and fair market rates (Uechi et al., 2015). While planning and performing analytical procedures, it is essential to measure the significant risk present in the financial statements to assess the materiality and relevance of the financial performance of the company. In the present case, the areas that have been considered for significant risks are investments and intangible assets other than overall income statement and balance sheet. The investment account has been identified for significant risk since it covers a significant area of company’s asset and overall financial position. It is essential for a company to measure the appropriate and correct value of investments in accordance with the fair market value (Delen, Kuzey & Uyar, 2013). In case of TNO Limited, investment of surplus funds and property market is principal business activities therefore it is essential to conduct appropriate audit test on the value of investments. It is important to conduct detailed valuation of the investment together with the current mar ket value as well as interest rates along with the verification of accounting records of investment. On the other hand, valuation of intangible assets has been considered since it involves a significant area in the company’s overall asset resources. Since, TNO limited has been involved in research and development of technologies, it is essential to consider appropriate value of intangible assets as per the current market structure. Delen, D., Kuzey, C., & Uyar, A. (2013). Measuring firm performance using financial ratios: A decision tree approach.  Expert Systems with Applications,  40(10), 3970-3983. Dudzi?ska-Bary?a, R., & Michalska, E. (2015). Visualisations of the risk investment valuation and the level of inventory control using the GeoGebra software.  Studia Ekonomiczne,  247, 7-19. Knechel, W. R., & Salterio, S. E. (2016).  Auditing: assurance and risk. Routledge. Kou, G., Peng, Y., & Wang, G. (2014). Evaluation of clustering algorithms for financial risk analysis using MCDM methods.  Information Sciences,  275, 1-12. Lu, L. Y., Wu, H., & Yu, Y. (2017). Investment-related Pressure and Audit Risk.  Auditing: A Journal of Practice and Theory. Mohammed, M. I., Omirin, M. M., Singhry, I. M., & Auwal, U. (2016). Application of discounted cash-flow (DCF) models in the valuation of investment properties in Nigeria.  International Journal of the Built Environment and Asset Management,  2(1), 25-36. Uechi, L., Akutsu, T., Stanley, H. E., Marcus, A. J., & Kenett, D. Y. (2015). Sector dominance ratio analysis of financial markets.  Physica A: Statistical Mechanics and its Applications,  421, 488-509.