Thursday, October 31, 2019
Human Development Essay Example | Topics and Well Written Essays - 1750 words
Human Development - Essay Example It was also interesting to see how human behavior changes through various stages of life and is also affected by genetics and environmental factors. After completing this course, I have developed an appreciation towards the subject that clearly is an important part of human life. Q2. I found chapter 8 on Human Development most significant because I was able to understand and appreciate behavioral changes in my son as he is growing up. It was interesting to know how children progress through life and exhibit various behavioral characteristics based on their changing environment and maturity in life. Where eight-month-old baby smiles and coos when it recognizes familiar faces, the same child exhibits stranger anxiety as a part of its survival strategy when a stranger approaches it. It was also interesting to learn that familiarity is a sign of safety and contentment for children, while young adults are willing to take more risk and explore new areas in their life as they search for the ir identity. Learning about behavioral changes in children as they transition from babies to adults was the most significant learning experience in this course. The various examples that were used to explain the reasons why children behave in a certain way made it very clear to me that it is very important to ensure that children grow up in a healthy and safe environment. I was also able to appreciate the differences in the way boys and girls behave through the examples of learned social behaviors. Q3. I enjoyed learning about our bodies, especially about how the human brain is designed and how each structure within the brain helps to encode, store and retrieve memories. It was fascinating to learn that our brain encodes information and stores it away as sensory, working or long-term memory and retrieves the information when we need it. I was also amazed at how our sensory organs like eyes, ears, and nose transmit information to the corresponding sensory cortices in the brain to sto re the information which may last for only a few seconds, while more meaningful and emotional information is encoded into long-term memory which can last a lifetime. I would have preferred more activities and inclusion of case studies to make this subject more interesting. Q4. In order to improve the way this course is taught, I would include more of hands-on work, games, and activities so that learning becomes more fun filled. That way it would be easier to learn and remember the various topics taught in the class. One thing that would improve student interaction in this course is ‘role play’. Each week a team of 4-5 students is given a small scenario to enact in front of the class. The scenarios or cases should be very specific to the topic being taught in the class.
Tuesday, October 29, 2019
Sexuality Essay. The film “Casablanca†Essay Example for Free
Sexuality Essay. The film â€Å"Casablanca†Essay Sexuality Introduction            The film â€Å"Casablanca†is a 1942 release that is close to the top ten films that have tasted the times. Its fabrication and filming was carried out in accordance with the creation codes of pictures. It intertwines the political temperature during the Nazism times and the fight between two men for one beautiful woman. The story is constructed around sexuality upholding women as objects that are the center of attention for neurotic satisfaction of men through ownership (Curtiz et al. , 2000).            At the beginning of the film, the first introductory scene is dominated by a slow-spinning globe and a zoom-in shot technique is used to reflect on the Western Europe. A voice over is heard explaining the turbulent takeover of continent Europe by Nazis, the increasing flow of political refugees fleeing Hitler’s persecution, and the imminent Second War of the World. The only hope for the fleeing masses was Lisbon but for one to enter Lisbon, he or she had to possess the relevant documents (Curtiz et al., 2000). At this point, the producer applies the production codes by not showing the details of the required papers to safeguard the secrecy of the information pertaining to the documents. It is in the light of possession of these documents that the rivalry of two men, namely Laszio and Rick, that the topic of sexuality is developed.            The camera quickly fades and zooms-in giving rise to a new scene at the evening in a cafà ©. The place is full of all types of clients from Italians, French, Germans and refugees eyeing to flee to United States. In a dimly lighted camera, Ugarte presented as a crook creeps in and becomes boastful of how he got transit letters from two German dispatch riders after murdering them. Urgarte’s strategy was to trade the correspondence that night at the club (Curtiz et al., 2000). At this point, the producer of the film applies the production codes by not showing how Ugarte killed the two German messengers.            In terms of sexuality, the film so far seems to be dominated by male characters. The aspect of female essence is yet to be integrated in the big screen. At this point, the male power as the controller of things is dominant. This may have been attributed to the male construction of the female figure as a means to attain self satisfaction and thus should assume the subordinate position (Curtiz et al., 2000).            The scene continues with the petty crook Ugarte being arrested by the neighborhood police under the directions of Captain Renault (Curtiz et al., 2000). He passes away when in detention without disclosing that he assigned the correspondences in his possession to Rick. The details for the death of Ugarte are not disclosed by the producer but rather, he just mentions about the death. This is conformity to the production codes on the disclosure of details pertaining to death of a human being. The male dominance continues to be seen in this seen when no woman has come in to influence the occurrence of events.            Immediately after presentation of Ugarte’s death, Lisa a lovely woman of Norwegian origins comes in and everything changes. She was ones Rick’s lover who left him on the knowledge that his husband Victor, allegedly killed in war, was alive and had gone in hiding (Curtiz et al., 2000). She thus left Rick to take care of her ailing husband wounded in war. At this spot, a woman seems to be the midpoint of interest. Everything in the film focuses on the beautiful woman character Lisa after she enters.            On her arrival in the cafà ©, she begs Sam, the pianist of the house and a friend of Rick’s, to play for her the song â€Å"As Time Goes By†. At this point, the power of a female is revealed when Sam does according to Lisa’s wish. She smiles at him thus yielding a compelling power which makes Sam act against the wish of his friend Rick. Since Rick had prohibited him from playing the song, he storms over to Sam angrily that he has violated his directions never to present the song (Curtiz et al., 2000).            His anger cools down when he spots Lisa, who was accompanied by his husband Victor to the Cafà ©. Continually, the supremacy of a woman’s attractiveness is exposed at this point. Lisa seems to possess an innate power that compelled Rick to cool down despite him being too much angry with her because of disappearing without a warning. Lisa and her husband, who is a fugitive, are in need of the correspondences to help them flee to America to keep on working.When Victor learns from Ferrari, a Rick’s business rival, that Rick in possession of the correspondences, he tries to talk him into selling the letters to help him and his wife Lisa to flee safely (Curtiz et al., 2000). Again, the essence of a woman’s power as the center for attention is revealed when Rick refuses to sell the correspondences to Victor telling him to ask his wife the reason for not willing to sell to them. The reality is that Rick is aggrieved of Victo r because he is the reason why Lisa left him.            When Rick refused Victor’s offer, he started a war like sabotage by inciting the band to perform the song â€Å"La Marseillaise†. The band fails to perform when Rick disapproves them from playing it. Victor does not just stop, but he leads the lyric and the in attendance crowd joins in followed by everybody who is present. For a pay back, Renault is ordered by Strasser to shut the club. This part presents a war of showing might among the two male characters constructed around the love for one woman. They are working towards out-shining each other on who is worth being with a woman (Curtiz et al., 2000).            As presented in the film, a woman whose love for by the two men causes all these chaos is very attractive and charming. Her presence in the film stands for the erotic manipulation of a woman’s sexuality to men. Though not too much presented, the minimum times she appears in the scenes of the film makes all the change. There emanates anarchy where tranquility persisted. Friends turn into adversaries, and where there is compliance, insubordination shows up.After the people are evacuated from the club, Lisa confronts Rick on his refusal to give her the correspondences. She even goes to the extent of threatening him using a gun but in the process, she admits that she still loves him. At this point, a gun is used as a weapon that threatens a human being’s life. Similarly, love is used as a weapon to win a man’s heart and manipulate him into doing what a woman wants him to do. She also explains the reason why she left him un informed (Curtiz et al., 2000).            Immediately, Rick’s anger disappears, and he agrees to help them flee (Curtiz et al., 2000). The camera is brought at a close range helping the audience to achieve a point of view of the long shot accompanied by a brilliant lighting that facilitates the zooming of Rick’s and Lisa’s faces to fill the screen. At this moment, one feels the control that Lisa has over Rick because of the love he has for him. The producer applies the production codes by interrupting their kissing intentions through the intrusion of Victor into the scene (Curtiz et al., 2000). Conclusion            In conclusion, the big screen has incessantly shown the sexuality of a female as a controlling means of a man. The producer has eminently shown this aspect in the two scenes discussed above and at the same time applying the expected codes of production. The historical concept of the construction of sexuality seems to have played a significant role in presenting a woman as the center for attention by a man. References Curtiz, M., Epstein, J. J., Epstein, P. G., Koch, H., Bogart, H., Bergman, I., Henreid, P. Warner Home Video (Firm). (2000). Casablanca. Burbank, CA: Warner Home Video. Source document
Sunday, October 27, 2019
Strategic Analysis of Nestle
Strategic Analysis of Nestle Background of the company: Nestlà © with headquarters in Vevey, Switzerland was founded in 1866 by Henri Nestlà ©. In the beginning, Nestlà © Company specializes in selling infant milk; which provide alternative for mothers who could not breast feed their infant or infants who were unable to tolerate their mother milk (Nestle.com). His product became a success, and it created a demand throughout Europe. As Nestlà ©s popularity grew more businesses wanted to merge and become partners with Henri Nestlà ©s business. From 1866 to 1947 the Nestlà © Company had gone through several name changes. In 1905, Anglo-Swiss Condensed Milk Co. and Farine Lactee Henri Nestlà © merged, and the companys name became Nestlà © Anglo-Swiss Condensed Milk Co. Then in 1929, Peter-Cailler-Kohler Chocolates Suisses S.A. merged with the company. The name was then changed to Nestlà © Anglo-Swiss Holding Co. Ltd, on November 27, 1936. In December 1947, Co. acquired all the shares capital of the Alimentana S.A. Company in exchan ge for fifteen Nestlà © shares and fifteen Unilac shares for each of Alimentana S.A. share, so this point the name was at Nestlà © Alimentana S.A. And then finally, the last name change that the company would endure was in 1977, where it adopted the name Nestlà © SA (Mergent Online). Along the way Nestlà ©s company remain successful, which allowed them expand to new region and territories throughout the world, making them the worlds biggest food and beverage company. Nestlà ©s headquarters are located in Vevey, Switzerland, but the Nestlà © Company has factories or operation in almost ever country in the world. In addition, to the increase in the size of the Nestlà © Company; Nestlà © also has increased the variety in the different products they offer. In Nestlà ©s business strategy they encourage product growth through innovation and renovation (Nestle.com). This strategy has allowed Nestlà © to develop many different products in the various fields: baby foods, dairy prod ucts, breakfast cereals, ice creams, chocolates and confectionery, prepared foods, beverages, food services, bottled water, and pet care. Introduction of the Company: Nestlà © is the worlds leading food company. Since it was set up by Henri Nestlà © to provide an infant food product, it has been associated with providing high quality, customer and consumer focused products. In recent years it has focused on becoming a nutrition, health and wellness company. Wellness is about supporting people to live more healthy lives e.g. through the development of probity yoghurts that help maintain the balance of the digestive system. The company is a world leader in research and development, and Nestlà ©s scientists work in all areas to create healthier and more nutritious foods. Brief History: In 1866 Henri Nestlà ©, a pharmacist, developed a food for babies who were unable to breastfeed. His first Success was a premature infant who could not tolerate his mothers milk or any of the usual substitutes. People quickly recognized the value of the new product, after Nestlà ©s new formula saved the childs life, and soon, Farine Lactà ©e Henri Nestlà © was being sold in much of Europe. In 1905 Nestlà © merged with the Anglo-Swiss Condensed Milk Company. By the early 1900s, the Company was operating factories in the United States, Britain, Germany and Spain. World War I created new demand for dairy products in the form of government contracts. By the end of the war, Nestlà ©s Production had more than doubled. After the war Government contracts dried up and consumers switched back to fresh milk. However, Nestlà ©s management responded by streamlining operations and reducing debt. The 1920s saw Nestlà ©s First expansion into new products, with chocolate the Companys second m ost important activity. Nestle felt the effects of World War II immediately. Profits dropped from $20 million in 1938 to $6 million in 1939. Factories were established in developing countries, particularly Latin America. Ironically, the war Helped with the introduction of the Companys newest product, Nescafe, which was a staple drink of the Nestlà ©s production and sales rose in the wartime economy. The end of World War II was the beginning of a dynamic phase for Nestlà ©. Growth accelerated and Companies were acquired. Nestlà ©s growth in the developing world partially offset a slowdown in the Companys traditional markets. Nestlà © made its second venture outside the food industry by acquiring Alcon Laboratories Inc. Nestlà © divested a number of businesses1980 / 1984. In 1984, Nestlà ©s improved bottom line allowed the Company to launch a new round of acquisitions, the most important being American food giant Carnation. The first half of the 1990s proved to be favorable for Nestlà ©: trade barriers crumbled and world markets Developed into more or less integrated trading areas. Since 1996, there have been acquisitions including San Pellegrino in 1997, Spillers Pet foods in 1998, and Ralston Purina in 2002. In July of 2002, there were two major Acquisitions in North America, Nestlà © merged its U.S. ice cream business into Dreyers, and in August, a USD 2.6bn acquisition was announced of Chef America, Inc. In the later year, Nestlà © also focus their diversification in the ice cream market. The beginning of this interest shows in the year 2003 when the company decided to acquire Movenpick Ice Cream. Then, in 2005 and 2006, Nestlà © bought 2 huge ice cream companies, Delta Ice Cream and Dreyers; making them the worlds biggest ice cream maker with a market share of 17.5%. These decisions further enhance Nestlà ©s position as one of the world market leader in this product category. In 2007, Nestlà © Company made a related acquisition and strategic alliance to improve the overall performance of the company. The first one is their acquisition of Gerber Products from Novartis AG. Although Nestle has a strong position and market power in baby food market in emerging countries, such as China and India, they do not have the same strong position in baby food market in the US. Acquiring Gerber product, which has around 80% market share in baby food in US market, allows Nestle to grab the market easier. Today, it is an international conglomerate operating as a food manufacturer with nearly 500 factories around the globe. With a presence in almost every country, Nestlà © employs some 230,000 people of more than 100 nationalities and of many creeds. It claims to be the leading food manufacturer and major purchaser of agricultural raw materials for over 130 years. It produces too many brands too count with some of the most popular appearing in various markets; coffee, bottle water, ice cream, infant nutrition and pet-care. Accusative of SCM in Nestlà © To actively contribute as the first association in an incorporated supply chain approach with the accusative of: Increasing supplier relationships which highlight value and thereby surpass the traditional notion of price; Serving a affirmable, quantifiable, competitive advantage for Nestlà © while concentrating expertise and ensuring both quality supply and full satisfaction to all internal clients; Satisfying the companys supplies for materials, goods and services delivered in full, on time and efficiently; Contributing to the growth and profitability of the company, while seeking continuous improvement in the benefits provided by suppliers through reducing lead time reduction or flexibility in supplies; Nurturing competition between suppliers; Constantly monitoring the performance, dependability and feasibility of suppliers. Scope of SCM in Nestle The Scope of Nestle is to cover all Nestlà ©s spent with third parties logistics excluding trade spend. And to act with the knowledge source on all matters pertaining to the procurement of materials, services and supplies. Two primary supply chain functions that encompass strategic and operational activities are used in Nestlà ©: Logistics Buyers: As Nestle came in Pakistan in 1988 and they are the market leaders in the dairy products. As nestle Pakistan is already in the business of dairy so Nestle bargaining power of supplier would be very moderate and performing its strategic activities such as market research or analysis, supplier profiling and selection, negotiation, Nestle and contract management, in collaboration with other professionals. And buys can remain within their functional area, as long as there is a line of responsibility to the relevant Head of supply chain. This will ensure that they are informed of and contribute to purchasing strategies, training, budgets, etc.Thus, at the raw materials stage, Nestle supports sustainable agricultural and dairy farming practices, including environmental protection. Logistics Buyers are responsible for the following; Expansion of reliable suppliers; Strength of understanding and subsequent implementation of Nestlà ©s strategies and tactics; Price and total cost management of materials, goods and services purchased, including involvement in the determination of physical stock objectives; Establishing and managing contracts and frame agreements; Helping with new product development; Channelizing suppliers technology and Nestlà ©s for the benefit of Nestlà ©; Safeguarding quality standards; Keeping a market view, product knowledge and, wherever possible, benchmarking competition; Ensuring confidentiality of proprietary know-how belonging to both Nestlà © and suppliers. Functional Buyers: They perform functional activities such as sending purchase orders, call-off against catalogue, etc. When it comes to production, all Nestle factories try to maximize eco-efficiency, i.e. increase production while minimizing Nestle consumption, waste and emissions. PLACE Nestle products placed by different channels to hit the target consumers in Pakistan. Nestle coverage has been quit flexible for intended positioning. Assortments regarding Nestle product is very enthusiastic. Nestle plant locations are positioned in such a manner which makes it accessible either to consumer as well as retailers. Nestle have a completely separate department which is in place to make assure that the inventory remains fresh. Nestle transportation are marked by Nestle brand name and finally Nestle logistics and equipment are installed by the professionals of Motorola to keep track of everything. Global/Zone/Region/Local To meet operational objectives, supply chain is organized geographically or by business through a network of buyers (virtual) on a global/zone/region/local basis. Products are manufactured in five facilities scattered around the Pakistan, from Islamabad in the north, to Karachi in the south. Nestle has two state-of-the-art milk processing plants one in Sheikhupura other in Kabirwala both located agricultural heartland of the Punjab with its head quarter in Lahore, Punjab and the remaining three are dedicated to producing Nestlà ©s trusted brands of bottled water. The aggregation of supply chain up to the highest appropriate level, for any material category or supplier(s) with the purpose of: Shaping and executing a Nestle strategy; Leveraging Nestlà ©s purchasing power; Improved management in the supplier base; STRENGTH According to nestle.com, Nestle is the worlds largest food and beverage company in terms of sales. Due to strong brand name Nestlà ©s product has gained a wide consumer acceptance from all over the Pakistan. The biggest strength, Nestle has is the strong brand name the risk in investing would be reasonable very low and the pledge of getting a viable business, one that has been worked many times before. Nestle has set a complete transparent manufacturing system for customer satisfaction in terms of hygiene. Nestle has strengthen Nestlà ©s product by broad distribution network by increasing the capacity for innovation which lead to an improvement in sale growth. Nestle has organized teams which inspect and observe the accumulation (stock) on daily bases to prevent any damages occurring and also in order to maintain the standard these teams also monitors inventory fresh. Nestle maintain a standard of inventory to avoid any surprise like shortage, weather it is winter or summer no matter what circumstances are. Further strengths are; Strengths: Skilled labor. Educated staff. Large number of offerings. Pre purchase virtual display. Arrangement of events. Good background of the company. Easy to approach outlets. Physical evidence WEAKNESS The main weakness of Nestle product is the lack of an established good standing. Nestle competitors have been around for decades and therefore have a loyal base. Spending millions in a strong brand is no guarantee to wealth. It may the safest way to get into the business, but it is not necessarily the cheapest. Further weakness would be. Weaknesses: Small target market. Lack of awareness among the target market. Dependency on others (govt. sponsors) for the arrangement of events. OPPORTUNITIES The biggest opportunity Nestle would have to consider geographically. Pakistan is situated in an area where summer is the available most of the time. Due to strong brand name in the market Nestle product has a great potential of earning profits. Further opportunities would be. Opportunities: Increasing interest of people Few and weak competitors in some products THREATS The biggest threat to Nestlà ©s product is the fierce competition in the local market. Walls by (Unilever) are one of the biggest names in ice cream which not only distribute their products nationwide but also had a total control on the local market. The second thread that Nestle product will face would be Shezan, Gourmet and many others small bakeries which have their influence on the market. Threats: Major player may enter target market Legal and ethical issues. Market segment growth could attract new entrants. Economic slowdown can reduce demand. To leverage Nestlà ©s supply chain as a strength in a business environment where the impact and importance on many spend categories is increasing, requires that planning and strategy determination, receive as much consideration today as at anytime in the past. It is necessary to understand that supply markets are not and will not always be in surplus or excess, so the assurance of long term competitive supply through sound purchasing planning and strategy implementation is essential for Nestlà ©s growth and profitability objectives. Planning The successful execution of a purchasing strategy demands that the analysis has been performed with: Confidence in the accuracy of the information provided; Clarity in the way the information is presented; Completeness of the information to be considered. As Nestlà © seeks the aggregation of volume to the highest appropriate level, supply chain planning takes on a heightened level of importance because the number of customers/stakeholders and specifications make the planning exercise more complex. Planning must also address the Nestles and expertise that will be needed to implement the chosen purchasing strategy. The trend to outsource (see Subcontracting/Outsource) both the initial conversion of raw materials, the manufacture of certain semi-finished or finished products and some services, requires that the original expertise in purchasing these materials and services is now needed to manage suppliers fulfilling a higher added-value process. In addition, consideration must be given to decide the specific value drivers of the subcontracting initiative for which Nestlà © needs to control either the Nestle or pricing (or both). The realizations of the importance of the Supply chain spend categories will result in supply chain allocating more attention to them. The task of planning a supply chain initiative may well require a different skill set and knowledge base to that traditionally expected of a Strategic Buyer. Strategies The evaluation of different supply chain strategies can only take place once a detailed spends analysis has been completed. Strategic considerations need to focus on the long-term management of the supply base and must take into account: Business sector objectives; Total cost of ownership; Supply market and its evolution; Appropriate purchasing approach (e-Auctions, tenders, negotiations); Value creation opportunities; Realization that while cost containment/ reduction is critical as a tactical move to achieve short term objectives, the strategic emphasis focuses on ensuring that suppliers commit themselves to work with Nestlà © (production capacity reservation, RD investment, technology and process-driven improvements and, where appropriate, the sustainability of the suppliers business); Emphasis on price management through competitive bidding; Key stake holders involvement and their support. The next quantum leap in supply chain benefits and savings will be achieved from purchasing ability to work with suppliers to have fewer and standardized specifications. As citizens of Pakistan, we consider it Nestle duty to make sure that Nestle manufacturing processes are clean, hygienic and safe. We are constantly working to reduce emissions at Nestle factories, reducing and treating wastewater, and making Nestle packaging environmentally friendly. Regular audits have confirmed that Nestle factories environmental management meets the Nestlà © international standard. As is the Nestlà © policy around the world, we care for Nestle people. We uphold the principles of the UN Global Compact and encourage women to participate. Specification rationalization will not only allow higher volume price leverage but also, and more importantly, expose efficiencies throughout the supply chain, resulting in lower costs. Subcontracting/Outsourcing A key strategy in Nestle products and services is Subcontracting (also known as co-manufacturing co-packing or contract- manufacturing contract-packing)/ Outsourcing. The responsibility of subcontracting activities relating to manufacturing rests with Technical and Production. Normally a Strategic Buyer (see definition in Organization and Structure,) will lead this process and manage cross functional teams to safeguard the commercial relationship as well as to ensure optimum terms and conditions for Nestlà ©. Subcontractors and Outsourcing contractors are required to adhere to Nestlà ©s Corporate Business Principles and to this document. Cross-Functional Teamwork Different initiatives with colleagues from various functions within the Technical Division are proof that supply chain must continue to work within and expand the use of cross-functional teams. Managements expectations from supply chain, especially in the categories, will only be achieved by a cross-functional effort. Depending on the scope of the project, such teams may also involve suppliers and third-party expertise. Nestlà © believe and encourages the role of suppliers in improvement, creativity, innovation and the identification of new business proposals, which will enhance and add brand value. Nestlà © always considers suppliers as a vital information source and. As the relationship with supplier progresses, it may well evolve into that of a preferred supplier. Supplier Selection Nestlà © selects suppliers based on the following certain criteria: Suppliers ability to offer a competitive value; Reputation in market, financial position and previous record with Nestlà ©; Ownership, management structure and competence; Innovation, service level and transparency; Corporate social responsibility standards; Ability and willingness to work with our preferred tools, processes and solution providers; Sustainable business practices. Supplier Management To improve and manage the supplier base and reduce transactional expenses, Nestlà © may ask for suppliers to: Offer their products or services via e-Requisitioning (catalogues); Accept payment by credit card; Deliver materials through a vendor managed inventory (VMI) or consignment stock initiative; Work together using e-Supply Chain tools; Other similar consideration. Approval/Accreditation The following elements of the suppliers business environment are considered key evaluation requirements before formal approval is agreed: Management structure and competence; Financial circumstances; Ownership ; Morals and ethical business principles/conduct Competitiveness Price/cost transparency. The suppliers technical competence in the following areas is evaluated if a material, product or service is needed. Capability / Capacity; Process controls; Quality assurance programs (safety and legal compliance, good manufacturing practices); Sustainable environmental practices Research and Development (RD) emphasis. Quality Management For the Nestlà © Group, Quality is the Number One Priority. Throughout the world, over ten million people enjoy Nestlà ©s products each and every day. Nestlà ©s objective of offering consumers high quality nutritional products similarly nestle expect suppliers to assure the quality of the material they supply or the service they give. To attained that particular task suppliers must therefore be fully aware of Nestlà ©s quality and safety standards, understand Nestle quality policy; share the objectives and work jointly to achieve them. In particular they consider their suppliers responsibility to ensure the traceability of all materials used in their own production or process. Nestle believe suppliers superior quality is a competitive advantage and a joint effort by all parties in the value chain is needed Supplier Audit Suppliers of raw and packaging materials must be incorporated into a formal assessment scheme, which covers audits and inspections of their quality records. Formal audits of the suppliers quality assurance system and technical capabilities must be carried out, with focus on the First Priority Level aspects of the Nestlà © Quality System. Suppliers need to be open and responsive to Nestlà ©s requirements and provide all necessary information on the composition and manufacture of their products. This includes information on any additives and processing aids used, allergenic substances (Intended addition, indirect addition by carry-over or possibility of cross-contamination), individual components of packaging materials, or in changes to the manufacturing conditions of the product. Communication Communication in corporate environment is fully integrated and communication is must ensuring that it; Is advised on time of the goals/plans concerning manufacturing/product line/policies and regulation, investments, new or revised specifications, etc.; Has enhanced cooperation and decision-making ability as a result of better, real-time information/data; Can quickly inform organization and business colleagues of unanticipated operating constraints, changing supply market conditions and opportunities, and forecasted cost variances, supply issues (supplies, quality), etc. Purchasing Intranet To share information about market prices, supplier information, and organizations, spends information, templates and best practices nestle Web-based communication tool used internally within the Nestlà ©. It is frequently modified and frequently evolves to meet the needs of Nestlà ©. E-Procurement Nestlà © encourages and promotes the utilization of electronic tools to maximize the value chain to lower price, generate efficiencies, make product availability and improve customer service. Nestlà © believe two dimensions to e-Procurement: Transactional tools i.e. e-Requisitioning (catalogues), e -Sourcing, e-Tenders, electronic ordering and invoicing-Cards; E-Collaborative tools i.e. collaborative planning, forecasting and replenishment (CPFR) and VMI using electronic messaging. Supply chain evaluates and promotes the use of e-Procurement tools both within the company and within the supplier base. This is much more a subject of viewpoint (and business excellence) rather than one of technology. Information Systems/Technology Supply chain will be really facilitated by superior IS/IT infrastructure, common business applications and best practices. Visibility of standardized, real-time purchasing data/information will allow aggregated spend category study. This will help identify opportunities and define more effective supply chain strategies with the objective of achieving lower total cost. HR is dedicated to Nestlà ©s employees, and ensures that they have all the right people with the right skills, in the right places at the right time. Understanding that people are the bedrock of all the business strategies, it is Nestlà ©s mandate to enhance their skills with cutting-edge training and provide them with world-standard facilities. Nestle select flexible, innovative people who are ready to confront new challenges and make a difference. Nestlà ©s groundbreaking Management Trainee Program aims to develop talented young men and women and help them achieve their potential in a dynamic and enabling environment. Over a hundred people travel out of the country every year to take advantage of Nestlà ©s international training and development events Following critical areas by which Nestle has achieve its goals in the success of supply chain: Selection The outline of the applicant must correspond to the demands of the post to be filled and corporate values. Additionally selection choice will include strong work ethic, sincerity, technical awareness, entrepreneurial persona, initiative, communication skills, cooperation and result oriented. No favoritism on the basis of origin, ethnic group, religion, race, gender, disability or age will occur during selection. Individuals with high potential will be primary/ priority candidates, in order to upgrade both the position and the function. Skills Skills further than managing transactions and costs are required to meet up the growing complexity and effect of the supply chain management role. Indeed, contributing to results through project work and particular assignments becomes extra frequent, reaching beyond conventional limits to help attain enhanced group performance. For supply chain staff in senior positions, leadership and people management skills such as the ability to motivate and to develop people within a result-oriented rather than a task-oriented organization are mainly important. Training Supply chain management personnel do receive official training as well as coaching by superiors and on-the-job training. Self-studies through e-Learning is promoted whenever likely, as well as participation in specific supply chain programs. Training are to be focused on enhancing specialized and human skills, knowledge and competence for the current position and, where appropriate, for developing and preparing the individual for future challenges. Development Constant communication between the worker and his/her manager is required through constant feedback, objective oriented criticism and formal planning for kaizen continuous improvement. Managers will organize less but place greater emphasis on training and supporting to achieve the required targets. Involvement and Motivation Key elements include in involvement and motivation is the following: Transparent accountabilities and clear definition of jobs; Clear declaration of objectives and performance feedback; Administration recognition to worker; Fair play in reward with other functions; internal career moves within or outside firm must be clearly defined to complement the move towards a flat and flexible structure. In line with Nestlà ©s global commitment, Nestlà © Pakistan is dedicated to playing its role in helping to protect the environment. Nestle comply with the Environmental Act (1997), and try to ensure that at every stage of its operations, the environmental impact is minimal. Nestlà ©s factories are equipped with complete testing and monitoring facilities for waste and air emissions. To eliminate air pollution, they have stopped using heavy fuel oil in factories, which are now run on clean natural gas. This has reduced their emissions into the atmosphere to well below the legal limits In 2006, Nestle has upgraded their wastewater treatment plants in two factories. Thats not all; they are continually reducing on consumption of raw water per ton of production. Irresponsible packaging can have a heavy impact on the environment. To reduce the amount of material used without jeopardizing the safety and quality of Nestlà ©s products, they are always working on new packaging solutions that have minimal weight and volume and can be easily recycled. Natural gas furnaces at Sheikhupura Kabirwala factories are used to safely dispose of material that cannot be recycled dumped. Their factories have environment committees to manage routine environment issues and review performance. Environmental impacts assessment is done in advance for every new project and measures are adopted to minimize adverse impacts on the environment. Raw Materials Nestlà © supports sustainable farming practices that, by meaning, satisfy long-term economic, environmental and social necessities. These points are best to achieved through integrated and advance production methods. The following principles Nestle desires when sourcing raw materials: All raw materials should meet both legal and internal quality standard, including environmental consideration; Whenever possible, preference is given to raw materials that are produced by environmentally sound farming methods (e.g. integrated c
Friday, October 25, 2019
The Use of Vocabulary in Dulce Et Decorum Est and The Volunteer Essay
The Use of Vocabulary in Dulce Et Decorum Est and The Volunteer 'The Volunteer' by Herbert Asquith and 'Dulce Et Decorum Est' by Wilfred Owen are two poems, which cast very different opinions on the Great War of 1914 - 1918. In 'The Volunteer' Asquith has created an inspirational mood, one that indicates patriotism and optimism. However, 'Dulce Et Decorum Est' contrasts 'The Volunteer', with its angry and bitter mood. One of the principal aspects that help to create the mood is the use of particular vocabulary. In 'The Volunteer', the vocabulary used is rather simple with words that reflect and familiarise with glorious pieces of English history. 'Nor need he any hearse to bear him hence, Who goes to join the men of Agincourt.' Using such vocabulary gives the English reader a sense of pride and willingness to fight and die for their country. Also the poem uses words such as 'toiling', 'gleaming', 'charging' and 'thundering'. These examples of onomatopaeia emphasise what Asquith is meaning to say in the particular section of the poem. 'Toiling at ledgers in a city grey,' is used to describe the working and unchanging cycle of the life of a clerk. The words 'grey' and 'toiling' emphasise the tone of repetitiveness and dullness used in this particular section of the poem. As the poem develops, the tone becomes glorious, patriotic and optimistic. 'Yet ever 'twixt the books and his bright eyes The gleaming eagles of the legions came; And horsemen, charging under phantom skies, Went thundering beneath the oriflamme.' This excert demonstrates contrast, onomatopaeia and vivid imagery. The words 'gleaming', 'charging' and 'thundering' help to build up the mood, making it become gloriu... ... back to the beautiful country that bure it. 'A pulse in the eternal mind no less Gives somewhere back the thoughts by England given;' The poem considers heaven and all it's inhabitants as being English. 'In hearts at peace, under an English heaven.' 'Futility' contradicts the moods, opinions and tones of 'The Soldier'. It believes that dying for something is pointless and nothing has been achieved, it asks what is the point of living only to die? 'Are limbs, so dear-achieved, are sides, Full-nerved---still warm---too hard to stir?...' It is a poem which changes tones several times, going from soft and gentle, to harsher and questioning, to pure bitterness. The overall mood is bitter and harsh and reflects Owen's opinion of war. 'Was it for this the clay grew tall O what made fatuous sunbeams toil To break earth's sleep at all?'
Thursday, October 24, 2019
The effect of occupational fraud and abuse on the company
Occupational fraud and abuse is defined as â€Å"The use of one’s occupation for personal enrichment through the deliberate misuse or misapplication of the employing organization’s resources or assets†(2012 Report To Nations On Occupation Fraud And Abuse, 2012). Occupational fraud entails deceiving employing organization to obtain resources or assets for personal gain and abuse involves misapplication of the resources provided by the employer. Occupational fraud is typically for three types:1. Corruption 2. Asset Misappropriation 3. Fraudulent Statement.Amount these three categories, asset misappropriation, and corruption are the most common types of fraud and abuse. In 2012 total number of median loss of occupational fraud and abuses of all the reported cases was $140,000, and one-fifth of the cases involved losses of least $1 million (2012 Report To Nations On Occupation Fraud And Abuse, 2012).On an average United States organizations incurred 6% of revenue lo ss every year due to occupational fraud and abuse (Scott, A, 2002). Victim organizations not only bear the revenue loss but these types of frauds can also damage its goodwill in the community as well. Large organizations with multimillion turnovers can bear these losses but can have a devastating effect on small organizations. U.S. governmental oversight of accounting fraud and abuse and its effect on the company In the past many companies used the flexibly in accounting framework to modify its financial statements to present the perfect picture to the investors.Security and Exchange Commission (SEC) finally than introduced some detailed changes in the accounting framework. In addition, it introduced processes to enhance outside auditing, made recommendation to strengthen the audit committee, and encouraged cultural change. SEC’s Division of Corporate Finance is responsible to review critically the financial statements of the targeted companies to ensure that it is new and ex isting accounting rules are being followed and to minimize fraud and abuse using fraudulent statements. Additionally, SEC’s Division of Enforcement is responsible to bring civil cases and penalties against the companies that attempts to conduct fraud or violets the security acts. Because of this oversight by SEC and government, companies are providing detail disclosures, more transparent financial statements to the investors and users of financial statements.Potential corruption schemes to be aware of in the companyCorruption means misusing the entrusted power or authority against the official duty to obtain benefits. Corruption schemes can be broken down into four categories: 1. Bribery- This entails offering, giving, and receiving anything of value to influence the decision. Official bribery involves providing or offering anything of value to influence the decision of government agent or employee. Commercial bribery deals with providing something of value to influence a business decision rather than decision of government employee or agent. Generally, there are two types of schemes involve in bribery: †¢Kickback Schemes: These schemes are possible because of collusion between employee of the victim company and outside party, typically vendors. In this, vendor submits either inflation or fraudulent invoices to the victim company, and the employee in the victim company makes sure that the payment is made on those invoices.After the payment, employee gets his or her share of payment that is known as kickback. In some cases, employee receives payment just by diverting excessive business to vendor. 2. Illegal Gratuities- In this corruption scheme, something of value is given to the employee to reward the decision. This is different from kickback schemes because benefits are provided as a reward for the decision made not to influence the decision. 3. Economic Extortion- This scheme is different from bribery and illegal gratuities, as in this case em ployee of the victim company demands something of value from outside party, and refusal to pay by outside party may causes loss of business.4. Conflicts of Interest – This occurs when employee has an undisclosed economic or personal interest in a transaction that makes the employee not to think in the best interest of the victim company that ultimately adversely affects the company. Recommendation of types of accounting evidence and methods of gathering such evidence to support the financial status review It is of great importance that every fraud examiner or forensic accountant to have good knowledge of the rules of the court, legal system, and evidence for successful competition of the investigation. In order to be accepted as evidence, it must be relevant, material, and competent. â€Å"Relevant evidence means evidence having any tendency to make the existence of any fact that is of consequence to the determination of the action more probable or less probable than it w ould be without the evidence†(â€Å"Rule 401: Relevant Evidence- TN Court†, 2013).Materiality requires that evidence must prove a point and competency entails that evidence must be sufficient, reliable, and relevant to the case (WELLS, 2011). There are two types of evidence can be used to support the financial status review: 1. Primary evidence: This type of evidence is regarded as the best evidence because of its authenticity, credibility, and existence to prove a point and can value to a case. In addition, it provides direct evidence on the topic under review. These include original documents, accounting records, account statements, interviews, hand-written statements, etc. 2. Secondary evidence: This type of evidence is typically used and acceptable when the primary evidence is not available or destroyed.Every effort should be made to introduce and use primary evidence for better and credible representation of facts. These can include photocopies of the original doc uments, testimony of witness, etc. While doing full financial status review we can obtain information using various sources, such as emails, operating systems, database, accounting records, interviews with different personnel, bank statements, etc. We can also deploy audit techniques such as testing controls, analytical procedures, using substantive procedures, computer assisted audit techniques to obtain sufficient and reliable evidence to support financial review.
Tuesday, October 22, 2019
Medical Marijuana: Good or Bad?
On April 14, 2011, I read an article in the New York Times that read Pat Robertson Questions Prison for Pot Convictions. (Shear) The article had caught my eye because of who Pat Robertson is and how you wouldn’t think he would be for the legalization of Marijuana. I would have to agree with what Pat goes on to say and how I feel a lot of it makes sense. â€Å"I’m not exactly for the use of drugs, don’t get me wrong, but I just believe that criminalizing marijuana, criminalizing the possession of a few ounces of pot, that kind of thing, it’s just, it’s costing us a fortune and it’s ruining young people,†Mr. Robertson said. Young people go into prisons; they go in as youths and come out as hardened criminals. That’s not a good thing. †That is what Pat Robertson, the televangelist who once ran for president, said on his show â€Å"The 700 Club†while mentioning how thought marijuana being legalized can be a good thin g. I am a 41 year old wife and mother who has had her fair share of life experiences. My past experiences include using marijuana from time to time when I was younger. I never became an avid user and only remember having a good time when I used. I distinctively remember how its effects relaxed me more and put me more at ease. Unfortunately, prison and jail are also in my past experiences and that’s where I have to agree with Mr. Robertson and what he says in this article. I do believe that people being put in jail and prisons for minor marijuana charges is doing nothing but costing us millions in dollars in prosecuting them and subjecting these people to offenders who are there for much more dangerous offenses. My marijuana use and jail time had nothing to do with one another. I was sentenced for something wrong that I had done and was rightfully sentenced for that crime. I took it very serious and did what needed to be done to get back home and start over. If it’s not taken seriously and it’s not used as a positive stepping stone it can be very easy to get caught up with the wrong people and negative drama that jail brings and the bad things good people can learn and take with them when released. Each year, some 750,000 Americans are arrested for possession of small amounts of marijuana. Is that really what we want our police force to focus on? I am not a Cannabis activist, but the real truth is, I would much rather have pot in bars than alcohol any day. I am so tired of the fights that break out or all the DUI’s that people get all the time. In most my research, I haven’t found any real statistics on how marijuana poses the same result? Alcohol, which can cause one to become violent and even cause death does not compare with marijuana, where one can’t OD or cause death by over-intoxication. A spokesperson for Mr. Robertson goes on to say that Mr. Robertson did not intend to suggest support for the legalization of marijuana, but rather to question the severity of how our government punishes those who use or possess a small amount of the drug. Sarah Palin, who is against the legalization of marijuana, has said how she feels that our police force shouldn’t spend a lot of time hunting down these offenders. The drug policy that our government currently holds also plays a significant role in creating crime and empowering gangs. â€Å"The only groups that benefit from continuing to keep marijuana illegal are the violent gangs and cartels that control its distribution and reap immense profits from it through the black market†. That is what a group of current and former police officers, judges, and prosecutors wrote last month in an open letter to voters in California. Kristof) I would have to agree with that statement wholeheartedly. I strongly feel that if marijuana was legalized it would cease some of the violent and criminal activity in society. Legalizing marijuana for medical use is a huge debate within Americans and our government here in the United States. There are 15 states that allow medical marijuana to be distributed legally to its consumers. Here is a list of some of the medical issues that can be helped by the use of marijuana: * Pain Relief ( all types of Pain one might have) * Increases appetite (Cancer) * Decreased Nausea (AIDS/Cancer) Muscle relaxation (Multiple Sclerosis/Epileptic Seizures) * Enhances mood and senses (Depression and anxiety) * Encourages drowsiness and sleep (Multiple Sclerosis, Depression, Cancer and more) These are only some of the many medical issues that can be improved and benefited by the medicinal use of Marijuana. (Uddin/Hurd) After reading all the great ways marijuana can help someone when suffering from a medical problem makes you wonder why more states haven’t joined in on legalizing it. There is more evidence in backing up the pro than the con side of this litigation. I now want to introduce to you, Don Lisk, 57, and Sarah Baugh, both from Montana and both being prescribed medical marijuana for medicinal purposes, tell us of their experiences. In short, Don suffers from chronic back pain he has had for 20 years and tells us marijuana dulls the back pain enough to let him sleep better at night. He also says how pot takes the edge off the pain and he doesn’t suffer the withdrawal he experiences with the opiates such as Lortab. Sarah Baugh, 25, of Billings suffered 12 seizures a day while taking 14 medications that cost $2,000 a month. By using marijuana, she weaned herself off most of her medications and now takes just a small dose of anti-seizure medication. Baugh trimmed her drug costs from $2,000 to less than $600 a month. She dropped 150 pounds, lost the tremors and seizures. (weedblog. com) I have come to find out that marijuana can be used to produce green fuel for autos. How, because of its root structure, it makes the best erosion control. The oils from the seeds can be great for cooking. Just some other ways that marijuana can benefit within our society. I strongly agree that medical marijuana should be legalized and I also agree that marijuana use can be made safe and profitable for all parties involved. The economy would benefit by adding revenue and tax money. By providing it in a safe and regulated way it benefits those who need medical relief, and last but not least it would benefit society by allowing police to concentrate on more violent crimes and criminal activity. The only true losers to the legalization and decriminalization of marijuana are those who stand to make great deals of money from the illegal sales of pot and the transportation of it into the United States.
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